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HomeMy WebLinkAbout03292016 City Council Packet Seward City Council Agenda .Packet ' ti --, 4 -. ,:,. . - ,,-, ...,,:, I ' its,. t Seward's Day Observed March 28, 2016 March 29, 2016 City Council Chambers Beginning at 7:00 p.m. 1963 1965 2005 The City of Seward, Alaska of kelekid CITY COUNCIL MEETING AGENDAUj,v '.1, Allimenca City11111F {Please silence all cellular phones during the meeting} it , March 29, 2016 (Tuesday) 7:00 p.m. Council Chambers Jean Bardarson 1. CALL TO ORDER Mayor 2. PLEDGE OF ALLEGIANCE Term Expires 2017 3. ROLL CALL 4. CITIZEN COMMENTS ON ANY SUBJECT EXCEPT THOSE Marianna Keil ITEMS SCHEDULED FOR PUBLIC HEARING [Those who have Vice Mayor signed in will be given the first opportunity to speak. Time is limited Term Expires 2016 to 3 minutes per speaker and 36 minutes total time for this agenda item.] Ristine Casagranda 5. APPROVAL OF AGENDA AND CONSENT AGENDA [Approval Council Member of Consent Agenda passes all routine items indicated by asterisk (*). Term Expires 2016 Consent Agenda items are not considered separately unless a council member so requests. In the event of such a request, the item is David Squires returned to the Regular Agenda] Council Member Term Expires 2017 6. SPECIAL ORDERS, PRESENTATIONS AND REPORTS Dale Butts A. Proclamations and Awards Council Member Term Expires 2016 1. National Tsunami Awareness Week . Pg. 3 Sue McClure B. Chamber of Commerce Report Council Member C. Borough Assembly Report Term Expires 2017 D. City Manager's Report Pg. 5 E. Other Reports and Presentations Deborah Altermatt Council Member 1. Check Presentation by PARKS to the City of Seward. Term Expires 2017 7. PUBLIC HEARINGS—None James Hunt City Manager 8. UNFINISHED BUSINESS—None Johanna Kinney City Clerk Will Earnhart City Attorney City of Seward, Alaska Council Agenda March 29, 2016(Tuesday) Page 1 9. NEW BUSINESS A. Resolutions 1. Resolution 2016-024,Accepting Funds From The Alaska State Library For The Public Library Assistance Grant In The Amount Of $6,650.00 And Appropriating Funds. Pg. 8 2. Resolution 2016-025, Retroactively Amending The 2015 Budget To Record Expenditures Of$1,265,143.10 Paid By The State Of Alaska On Behalf Of The City Toward The City's Public Employees Retirement System Liability For The Period January Through June, 2015,And Appropriating Funds. Pg. 14 3. Resolution 2016-026, Retroactively Amending The 2015 Budget To Record Expenditures Of$132,435.21 Paid By The State Of Alaska On Behalf Of The City Toward The City's Public Employees Retirement System Liability For The Period July Through December, 2015,And Appropriating Funds. Pg. 19 4. Resolution 2016-027, Amending And Restating The ICMA Retirement Corporation Governmental Money Purchase Plan And Trust Document, In Response To Changes In The Internal Revenue Code. Pg. 30 5. Resolution 2016-028, Authorizing The Purchase Of A Ford F-250 From Cal Worthington Ford For A Price Of$30,404 To Replace Unit#156 Utilizing The State Of Alaska's Competitive Bid Process, Plus Accessories Totaling $9,000, And Appropriating Funds. Pg. 45 6. Resolution 2016-029, Authorizing The Purchase Of A Ford F-250 From Cal Worthington Ford For A Price Of$30,404 To Replace Unit#158, Utilizing The State's Competitive Bid Process, Plus Accessories Totaling $2,500, And Appropriating Funds. . Pg. 51 B. Other New Business Items—None 10. INFORMATIONAL ITEMS AND REPORTS (No Action Required) A. Financial Reports for the City of Seward and Providence Medical and Care Center through December, 2015. Pg. 58 11. COUNCIL COMMENTS 12. CITIZEN COMMENTS 13. COUNCIL AND ADMINISTRATION RESPONSE TO CITIZEN COMMENTS 14. ADJOURNMENT City of Seward, Alaska Council Agenda March 29, 2016(Tuesday) Page 2 PROCLAMATION WHEREAS, on March 27, 1964 at 5:36 p.m. the most violent earthquake ever to strike North America occurred in Alaska; and WHEREAS, this 9.2 magnitude earthquake claimed the lives of well over 100 people and left thousands more without food, water or shelter; and WHEREAS, March 27, 2016 will mark the 52nd anniversary of this tragic and unavoidable event; and WHEREAS, in the aftermath of this tragedy the City of Seward rose to become the first tsunami-ready community in the State of Alaska; and WHEREAS, every citizen in our community has a duty and a responsibility to be ready for a disaster by knowing what to do before, during and after an emergency. NOW, THEREFORE, I, Jean Bardarson, Mayor of the City of Seward, Alaska, do hereby proclaim March 27 — April 2, 2016 as NATIONAL TSUNAMI AWARENESS WEEK in Seward, Alaska and encourage all citizens to increase their earthquake and tsunami preparedness efforts. Dated this 29th Day of March, 2016 THE CITY OF SEWARD,ALASKA Jean Bardarson,Mayor 3 ' a .7_-_ = _r -'r ...., ........=.% .'IM ".- -;" t T, -..:;""1"."7"--:.7- ;-sem_-.L. ,fr ifiii-r - ,, ,, ....o• ,..),1,1,..., ,fi .4 is r i; ll 0 IN .04i r'ei -: •, f..:- I .1 .I.r -c,' ri 1:)fr t:kti ,r ( 'F t p, -mac:' = ,-- —.v, -r:---,:-..--,--s-z__-=-,-=-7-7-, .r.. _:7-,Z .__,_._zu.. &� v� :.:a ,sz.�z "= .7.,7"."1._ Ss',Z.�'"..� =�s �. 8 -When: March 30th, 2016 between 10: 15 AM and 10:45 AM What: A test of the tsunami system. You may hear sirens, . - or hear or see a message that a tsunami warning has been P issued. t i^ ,Who: Your Alaskan community F•. r C ' Why: This is a test of the whole tsunami warning system to make sure it's working. It's a good time to make sure you t know what to do in case of a real tsunami! Find us on the web! • It's not a real emergency NWSAlaska • Do not call 911a7 -Readyalaska . No need to evacuate r. @NWSAlaska your home or business Y @AlaskaDHSEM — unless you want to -i-- -- ',- .,- p://ntwc.arh.noaa. ov ractice our race,. ure • htt g p �� https://www.ak-prepared.corn/ h� � ,i,, _ T - 'r .9,' ��o P.�.asc�Fq� stEA TNF ii, e � �({}OAR Q,4011044b, Alaska . J, '-� ,i g o , ao .. ALASHA BROADCASTERS ' A SSOCIA TIOD O� ~•••,:' Q� P.�`.�.. -. 'Q74.EM of GO • * * Presented by NOAA's National Weather Service, Alaska's Division of Homeland Security and Emergency Management, and the Alaska Broadcasters Association li CITY OF SEWARD Jim Hunt, City Manager P.O. Box 167 Telephone (907) 224-4047 Seward,AK 99664 Facsimile (907) 224-4038 MANAGER'S REPORT March 4, 2016 Thru March 18, 2016 The following purchase orders for between $10,000 and $50,000 have been approved by the City Manager since the last council meeting: None ADMINISTRATION • Meet with Brad Burns from AMLJIA. Mr. Burns gave each City department a pre OSHA inspection. • Attended AML Summit in Juneau • Started Project Manager interviews • Meetings with multiple department heads PUBLIC WORKS • Busy getting summer equipment ready • Pothole repair and general street maintenance.....will soon be removing sand from streets, etc. • Finishing touches on new North Water Storage Tank, monitoring performance of Lowell Pt. Lagoon and Prison Lagoon. Lowell Point is doing GREAT. Switching into summer mode • Entered into Elevator Maintenance Contract with Otis Elevators, purging/updating files, Building a scope of work to hire an engineer for the Lowell Canyon Water Tank Refurbishment, working with State to finish Spring Creek Wastewater Lagoon Re-Permitting, working with State/M.L. Foster to begin Re-permitting Lowell Point Wastewater Lagoon, finishing inventory for Audit(and other Audit prep). ELECTRIC • The electric department is preparing for what looks to be a busy construction season. We have received almost ten new job orders this year and are designing several repairs, replacements and/or improvements for this season. • Both speakers at the Transco/USO work session voiced their appreciation for coming to Seward to talk to the council about these important statewide topics. They also expressed a willingness to return for a follow up with the council or any other organization. With this in mind the electric department is working with PACAB to setup a work session,possibly in April, for their return. • Attached is a bullet list of topics the electric utility manager discussed at the NWPPA board meetings on March 16-18. LIBRARY • February 2016 Statistics; 8978 Front Door Counter; 100 Museum Admission; 23 Programs; 10 Passport Applications; 103 Room Uses; 10 Proctored Exams; 919 Public Computer Sessions; • The Joint Library Catalog consortium project is progressing on schedule. We've updated over 10,000 item records to prepare for the data migration. We will go live on the new database, SirsiDynix Symphony in late April. We thank you for your patience when we close for training to prepare for this amazing opportunity. • We are hiring a Technician who works primarily in the library to catalog and process material, manage interlibrary loans and other technology. We are also hiring a museum position and are pleased to announce a new job description for a Curator of Collections and Exhibits. Please contact Tamara Foster, City of Seward Personnel Office at(907) 224-4074 or tfoster@cityofseward.net for more information. • Library and Museum hours, services and programs are continuing with minimal interruption thanks to dedicated staff and volunteers. Stop by to say hello and let them know what a great job they are doing. HARBOR • We had construction meetings with Hamilton Construction and R&M for the SMIC breakwater project on 3-17-2016, 3-24-2016 and 3-31-2016. • Hamilton Construction is continuing to stock pile rock on the North Dock, dredging is continuing,they have also started dredging from the beach to increase productivity. • The water and fire systems are in on the A, B, C and S-float replacement project, the electricians are currently pulling wire for the new pedestals. • The Harbor, R&M and Turnagain Marine had a construction meeting on 3-17-2016, 3-24-2016 and 3- 31-2016, Turnagain Marine is currently ahead of schedule. • Harmon construction has received all the materials for the new Fish Cleaning Station, they are currently constructing the fish cleaning station, the pile have been driven and the remainder of the pile hoops have been installed and they are currently on schedule. • Turnagain Marine drove two guide piles for the 330 ton travelift pit to aid in vessels going into and out of the travelift pit; this has been needed for a long time. • One of our Harbor office staff has moved back to California, the harbor is currently looking for a replacement. PARKS & RECREATION • Pink Cheeks online registration will open before March 1st at www.runsignup.com • Registration is now available for the Challenger British Soccer Academy League will run March 28th— May 30th Challenger British Soccer Camp is planned for June 20—24th at the Elementary Soccer Field. Register online at www.challengersports.com or email dleeming@,challengersports.com. • Open Adult Soccer every Tuesday at the Middle School from 6:30 to 8:30. • Telalaska Spring Classic Volleyball Tourney is scheduled for Sat, April 30th • TYC has been hopping the week of Mar 14th- 18t. Spring Break Day Camp. 20-25 kids daily with activities like. Ceramics, swimming,pizza at Christo's and a 3D movie in Anchorage, all finished off on Friday with a Y2 day hike out to Tonsina. • Summer Day Camp brochures have been delivered to the elementary age kids before spring break and TYC is ready for sign ups. Adventure Camp brochures are in their final revision. • The Teen Rec Room hosted a St Patty's Day Party Thu, Mar 17th with over 30 MS & High Schoolers in attendance. The Teen Rec Room continues to hit great numbers. Attendance is averaging 30 - 45 Middle & High School Students Tue- Sat. (47 ❖ Upcoming Events: o Engineering and Operations Conference and Tradeshow April 8—11 in Spokane,WA. This is the largest utility E&O Tradeshow in the West. o NWPPA 76th Annual Meeting, May 15—18,Tulalip, WA with the theme Charging Ahead. Great sessions on important information for utility managers and board members. ❖ Government Affairs: o 2016 proposed Resolutions will be submitted for full membership adoption at the May Annual Business Meeting. New resolutions include Fire Protection and Vegetation Management,Wildfire Funding, Use of Drones and Smart Grid Technology support. o The NWPPA/NCPA Annual Rally in DC is April 24—27 where we will make over 40 visits to western congressional offices. ❖ Financial Health: o The Association ended the year in good financial health. o Of the 146 members,three have not renewed. However,the Association has gained four(4) new members in the past three months. ••• Training: • o The Association has approximately 300 training events scheduled for 2016 across the eight Western states and British Columbia. We are seeing the impact of the retirements and need for skill building as the workforce changes in our membership. o This fall there will be a Distributed Energy Workshop,and a follow-up Hack Attack on cyber security in December specifically for general managers and board/council/commissioners. ❖ Communications: o NWPPA launched its first mobile app for the 2016 Engineering&Operations Conference&Trade Show, Annual Meeting and Northwest Communication&Energy Innovations Conference.The app can be downloaded on the Apple App Store or on the Google Play Store by typing in NWPPA. o NWPPA has available its first Public Power Campaign tool for member use regarding Net Metering. Special thanks goes to Montana Electric Cooperative Association for allowing the editing and use of the video all NWPPA members. o NWPPA continues to increase its social media presence on Facebook and Twitter promoting conferences,training events and happenings of importance in the industry. Are you signed up? ❖ Board Utility Member Recruitment: State Name Membership Investment CA Palo Alto $30,000 Lompoc $9,858 ID Lost River $4,447 Salmon River $8,766 OR Central Electric $30,000 Springfield Utility Board $30,000 MT Big Horn—JUST JOINED!! $4,367 Hill County $6,261 WA Seattle City Light $30,000 Inland Power $30,000 NV Lincoln County Power $4,569 AK None UT City of Lehi $14,642 BC New Westminster $30,000 Summerland (No Information) I Sponsored by: Hunt CITY OF SEWARD,ALASKA RESOLUTION 2016-024 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ACCEPTING FUNDS FROM THE ALASKA STATE LIBRARY FOR THE PUBLIC LIBRARY ASSISTANCE GRANT IN THE AMOUNT OF$6,650.00 AND APPROPRIATING FUNDS WHEREAS, in January 2015 the Alaska State Library sought applications for the Public Library Assistance Grant; and WHEREAS, the staff of the Seward Community Library & Museum submitted an application for $7,000.00 with a match of $7,000.00 from the city to purchase materials and build the library collection for the benefit of the community in March 2015; and WHEREAS, the purpose of these funds is to purchase books, serial subscriptions, media and other material to build the library collection; and WHEREAS, the matched funds are already built into the library budget for the purchase of collection materials; and WHEREAS, in July 2015, the Alaska State Library awarded the Public Library Assistance Grant to the Seward Community Library Museum in the amount of$6,650.00 with a city match of$7,000.00; and WHEREAS, library staff and city administration signed the grant agreement with the Alaska State Library on June 8, 2015 and the grant performance period is from July 1, 2015 through June 30,2016. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD,ALASKA that: Section 1. The City Council hereby authorizes the City Manager to accept the Public Library Assistance grant in the amount of$6,650.00 from the Alaska State Library. Section 2. Funding in the amount of$6,650.00 is hereby appropriated from Alaska State Library Public Library Assistant grant revenue account no. 01000-1500-4252-0001 to the library books account number 01000-1500-7201-0001-00000. Section 3. This resolution shall take effect immediately. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 29th day of March,2016. Agenda Statement e4of Se Meeting Date: March 29, 2016 , To: City Council `P Through: Jim Hunt,City Manager ' "i 447 From: Valarie Kingsland, Library Museum Director Agenda Item: Accepting Funds from the Alaska State Library for the Public Library Assistance Grant in the Amount of$6,650.00 BACKGROUND & JUSTIFICATION: In January 2015, the Alaska State Library sought applications for the Public Library Assistance (PLA) Grant. Seward Community Library & Museum (SCLM) staff filed a grant application in March 2015 which was reviewed and accepted in July 2015 for the amount of$6,650.00 with a matching commitment from the City for$7,000.00, for a total of$13,500.00. The purpose of these funds is to purchase books, serial subscriptions,media and other material to build the library collection. The City match of$7,000.00 was already established in the library budget. INTENT: Council approval to appropriate $6,650.00 in grant funds to purchase collection materials using the Public Assistance Grant Agreement FY2016 from the Alaska State Library. CONSISTENCY CHECKLIST: Yes No N/A 1 Comprehensive Plan (3.1.2.1):Support existing public institutions in X their effort to maintain, expand and develop. 2. Strategic Plan 0;g12):"...expand Library Services,.... " X 3. Other (list): X FISCAL NOTE: The City match for $7,000.00 exists in the Library Museum budget for library materials to facilitate this grant. Grant funds received ($6,650.00) from the Alaska State Library will be appropriated from Alaska State Library. Approved by Finance Department: Lk'a taut ATTORNEY REVIEW: Yes No X RECOMMENDATION: City Council approve Resolution 2016-024, accepting funds from the Alaska State Library for the Public Library Assistance Grant in the Amount of$6,650.00. or 'rot 17 L+�+> �` 11 E S l: -� : 6 Department of Education & ofLASKA Early Development I)1v Imt)?\ OF IJ131t:1RIl.S, ARCHIVES& MUSEUMS (,OV F 1U' o1 li11.1 11'.•1I t k .. r Alaska State library ALA 344 West Third Ave.STf 125 Ar choiage.Alaska 99501 2338 Main:907.269-6570 Eax:907.269-6580 Linda S. Thibodeau, Director July 1. 2015 Valarie Kingsland City of Seward for Seward Community Library Museum P. O. Box 2389 Seward, AK 99664 Dear Valarie, The total Public Library Assistance grant for FY2016 for the City of Seward for Seward Community Library Museum will be$6,650.Although the State Library has reduced the grant, your library may NOT reduce the amount of local match. $7,000. The reason that we will not be able to fund grant requests at $7.000 is that the grant line in the State Library's budget has not been fully funded for some years. Since the money appropriated is not sufficient to fully fund the grants, regulations require that we: '`reduce each grant proportionally." In order to receive your grant check as soon as possible, please: • Return the enclosed grant agreement and budget revision as soon as you can. Two different people (the librarian and the appropriate legal authority)must sign the grant agreement, since it is a legal document committing your library to certain obligations in return for receiving the public library assistance grant. Once we have your agreement and budget revision, we will start mailing out grant checks. • Please review your original grant budget and revise that budget to show how you plan to spend the lower amount of the grant.For libraries without branches, show how you plan to spend $6.650, rather than the $7.000 you requested on the grant application. We have included a copy of the budget from your original grant application and a budget revision form. This budget revision form should he submitted with your grant agreement. • As you fill out the budget revision form,please remember that the library MUST spend at least $3.500 on the Collection (Library Materials). Of this $3,500, each library may include UP TO a total of$500 for Electronic Materials and Online Services. We have broadened the definition of Electronic Materials and Online Services to include: Internet Service Provider(ISP) fees, OCLC license fees, and database access or purchase fees. 10 PLAG Cover letter Page two of two July 1, 2015 The FY2016 Public Library Assistance grant year starts July 1, 2015. Librarians and officials should carefully note and follow the regulations governing the administration of this grant. To remain eligible for the grant,the library MUST: • Submit by September 1,2016 the following legally required reports for FY2016: Final Grant Report,Technology Report, and Annual Public Library Report. • Spend at least$3,500 on library materials and online services. • Be open at least 10 hours per week for 48 weeks. • Schedule some evening and weekend hours each week. • Have trained paid or volunteer staff on duty in the library during all open hours. • Combined school/public libraries must take special care to not use grant money or local funds used as matching money for school library purposes. This includes purchasing school-type library materials(books, magazines, etc.) Each library director is required to attend at least 6 hours of continuing education during the current two year cycle, which includes FY2015 and FY2016(July 2014 through June 2016). If you attended continuing education during FY2015, do be sure to record that training on your FY2015 public library annual report. The State Library audits the records of selected libraries at the end of the grant year and reclaims any grant funds not properly accounted for. Also, any portion of this grant money not spent or encumbered by June 30,2016 must be returned to the State Library. Please call or write if you have questions. You may contact me at: alex.pock a,alaska.gov Thank you. Sincerely, Alex Pock Grants Administrator ll Alaska Public Library Assistance Grant Agreement FY2016 This agreement made and entered into this second day of July 2015,by and between the Alaska State Library,hereafter referred to as the Grantor;and the City of Seward for Seward Community Library Museum hereafter referred to as the Grantee. Whereas,the State of Alaska has appropriated funds for public library assistance;and whereas,the application of the Grantee for a grant for public library assistance has been approved.NOW THEREFORE, for and in consideration of the mutual covenants herein contained the parties hereto agree as follows: The Grantor will agree to: 1. Furnish funds in the amount of$6,650. 2. Provide advisory services in furtherance of the grant project. The Grantee will agree to: 1. Expend local funds of at least$7,000 for project purposes.Funds may be expended only for public library purposes and must be clearly attributable to public library services and operations. 2. Provide at least the following services free to residents of the municipality or community: • Establish and maintain a collection of books and other materials for loan; • Provide access to interlibrary loans; • Provide reading or other educational programs for children;and • Provide reference information. 3. Abide by the conditions set forth in its application and approved by the Grantor,including: • The number and timing of open hours; • The existing and ongoing educational requirements for the library director. 4. Expend at least$3,500 on library materials and online services for each outlet. 5. Have trained staff on duty in the library during the scheduled open hours. 6. Submit a Final Grant and Technology Report and Public Library Annual Report by September 1,2016. 7. Maintain accurate records for auditing purposes. 8. Return any grant funds unexpended or unencumbered by June 30,2016,and all funds for which there is no proper accounting. 9. Repay any portion of grant funds that have not actually been matched by local funds over the course of the grant period. 10. Receive prior approval from the Grantor for any line item change that exceeds 10%of the line item,except that no prior approval is required for: • Line item changes of less than$100;or • Line item changes that add funds to library materials. The source of funding for this agreement is as follows: State Sources $6,650 By accepting this award or agreement,the grantee may become subject to the audit requirements of State of Alaska Administrative code 2 AAC 45.010. As a result,the grantee may be required to provide for an audit and to permit independent auditors to have access to their records and financial statements. The grantee should consult with an independent auditor for assistance in determining audit requirements for each fiscal year. The undersigned understands and agrees to the conditions of this agreement. Both signatures are required. For the ibrary For the Lypil E i Signature J Signattre'70, i(t.Lib/ / P V() I !T ! p -7Y / — Title Date Title ate • PLEASE MAKE A PHOTOCOPY OF THE SIGNED AGREEMENT FOR YOUR RECORDS RETURN BY SEPTEMBER 1,2014 TO:GRANTS ADMINISTRATOR,ALASKA STATE LIBRARY, 344 WEST THIRD AVENUE,SUITE 125,ANCHORAGE,AK 99501 11., filiQi:l af,:;>iJ Ive4 D FY2016 ALASKA PUBLIC LIBRARY ASSISTANCE GRAN A i'PUCATION DUE: April 1,2015 MAR 4 201 Seward Community Library& Museum 1. Library Name: 2. Street,City,ZIP: �h ALAS STATE Lf RARY 239 6 Ave,Seward, AK 99664 3. Head Librarian: Valarie Kingsland 4. Phone No: 907.224.4008 5. Fax No: 907.224.3521 6. E-mail: vkingsland@cityofseward.net 7. Mailing address If award is done as paper check:_PO Box 2389,Seward,AK 99664 8. Schedule of Hours Library Will Be Open(Note any seasonal library schedule changes you expect this year): Sun Mon Tues Wed Thurs Fri Sat TPerlHours Weeks WeekPer Year Open Closed 11 To 6 11 To 8 11 To 8 11 To 8 11 To 6 111o 6 48 52 9. If the library will be open fewer than 52 weeks,which weeks will your library be closed? N/A 10, Number of branch libraries and/or bookmobiles:_0__Please fill out the enclosed Branch Library or Bookmobile Application Addendum Page and attach to the grant application.Currently applies just to , Anchorage,Barrow,Fairbanks,Juneau,Kotzebue,and Naknek. 11. Budget Summary: Local Funds Public Library Total Project for Match Assistance Grant Budget Funds Requested a. Personnel 1. Salaries and Wages(Actual funds) 2. Benefits 3. Fair Value Rate for Volunteer Labor(#12 below) Not Applicable b. Collection(Library Materials) 1. Books in Print Format 7000.00 7000.00 14000.00 2. Subscriptions in Print Format 3. Audiovisuals 4. Electronic(Digital)Materials and Online Services (No computers or e-readers) 5. Initial$500 Spent on Internet Service Provider (ISP) Fees(Expends.up to$500 and no computers) 6. Microforms,Computer Software for Patron Use, Games and Toys(No computers or e-readers) c. Other Expenditures 1. Building Operations 2. Furniture,Equipment,Computers&E-Readers 3. Travel 4. Supplies --- 5. Services(Do NOT include Internet service provider fees on this line) 6. Internet Service Provider Fees Paid Beyond$500 Total (List initial$500 of ISP fees on Line b-s above) 7. Al)Other Unreported Expenditures d. Total 7000.00 7000.00 14000.00 Note;If Local Funds for Match column totals$7,000 or more, you should request$7,000 In Grant Funds Requested column. 113 Sponsored by: Hunt CITY OF SEWARD,ALASKA RESOLUTION 2016-025 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, RETROACTIVELY AMENDING THE 2015 BUDGET TO RECORD EXPENDITURES OF $1,265,143.10 PAID BY THE STATE OF ALASKA ON BEHALF OF THE CITY TOWARD THE CITY'S PUBLIC EMPLOYEES RETIREMENT SYSTEM LIABILITY FOR THE PERIOD JANUARY THROUGH JUNE,2015,AND APPROPRIATING FUNDS WHEREAS, in accordance with the 2014 Alaska State Legislature's passage of Senate Bill 119, the State of Alaska Department of Administration, Division of Retirement & Benefits ("DRB") contributed $1,265,143.10 on behalf of the City of Seward from January through June, 2015. The Alaska Retirement Management Board set the actuarially required rate at 44.03%'. The legislature providing funding in excess of the actuarially required rate, with the contribution reflecting the 42.41% difference between the legislative on-behalf rate of 42.41% and the 22% employer"capped"rate established by SB53; and WHEREAS, this contribution represents $1,265,143.10 toward pension costs and $0 toward healthcare costs, on behalf of the city; and WHEREAS, in accordance with generally accepted accounting principles, the city must record payments made on its behalf, and must therefore amend the 2015 Budget to account for both the expenditures paid on behalf of the city, and the corresponding revenues paid by the State of Alaska Department of Administration; and WHEREAS,the city will further retroactively amend the 2015 Budget to reflect the State payments made on behalf of the city for the period July through December, 2015; and WHEREAS, failure to amend the budget to reflect the State's payments on-behalf of the city, will result in an imbalance between the actual and budgeted revenues and expenditures, giving the appearance of revenues and expenditures exceeding the annual budget as approved by the Seward City Council. NOW THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD,ALASKA, that: 1 The ARC reflects normal cost rate of 11.00%plus past service cost rate of 33.03,and is further expressed as pension costs of 23.24%,healthcare costs of 16.61%,and DCR normal cost of 4.18%. CITY OF SEWARD,ALASKA RESOLUTION 2016-025 Section 1. The 2015 Operating Budget shall be retroactively amended to appropriate $1,265,143.10 as follows: 1) $889,894.56 from State PERS On-Behalf Grant Revenues account 01000-0000-4201 to General Fund/department expense accounts xxxxx-xxxx-6201 allocated on a pro-rata basis, per the attached schedule; 2) State PERS On-Behalf Grant Revenue account 11000-2000-5920 totaling $118,897.79 for Harbor Fund; 3) account 15000-0000-5920 totaling $176,717.85 for Electric Fund; 4) 17000-0000-5920 totaling $42,344.34 for Water Fund; and 18000-0000-5920 totaling $37,306.55 for Wastewater Fund. Section 2. This appropriation is retroactive to December 31, 2015, and the resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 29th day of March,2016. THE CITY OF SEWARD, ALASKA Jean Bardarson, Mayor AYES: NOES: ABSENT: ABSTAIN: ATTEST: Johanna Kinney, CMC City Clerk (City Seal) COLNCIL AGENDA STATEMENT Meeting Date: March 29, 2016 �1of SFyAx q0 Through: James Hunt, City Manr, (i4 ql SSP From: Kristin Erchinger,Finance Director v Agenda Item: 2015 Budget Amendment appropriating State PERS on-behalf contributions of$1,265,143.10 for January through June 2015 BACKGROUND&JUSTIFICATION: The 2014 State legislature passed Senate Bill 119, appropriating $1 Billion directly to PERS on behalf of Alaska municipalities and PERS employers, to help offset retirement liability costs to local taxpayers. The City of Seward's portion of this appropriation (for the period January 1 through June 30, 2015) is $1,265,143.10, and the City also benefits from on-behalf payments for the period July through December 31, 2015. These amounts are paid directly to the City's PERS account with the State of Alaska Division of Retirement & Benefits. While the funds did not come directly through the City, we are required to account for the State's contribution as both revenue and an expense/expenditure on the City's financial statements. In 2008, Senate Bill 125 was passed, capping the annual PERS contribution rates for employers at 22%, and creating a cost-sharing plan in which all employers pay the same employer contribution rate. This was a departure from the previous plan, in which every employer was assigned a different employer cost rate, depending on their individual experience. The attached spreadsheet lists the PERS employer contribution rates as established by the Alaska Retirement Management Board, itemizing the portion of the overall rate covered by the State of Alaska on-behalf of municipal employers, as well as a history of the amount paid by the State on behalf of the City of Seward since 2006. Municipal governments in Alaska have benefited significantly by the State's coverage of PERS costs in excess of 22%. However, it is important to note that the legislature may, at any time, modify the amount of subsidy provided by the State toward PERS contributions. Any future reduction in the State's current practice of covering contribution rates exceeding 22%, will equate to equivalent additional required contributions by the City. As of this date, for every 1% increase in the employer contribution rate cap (i.e. from 22%to 23%),the City's annual PERS contributions will increase by approximately $47,000. INTENT: The intent of this action is to amend the 2015 budget to account for State contributions on behalf of the City for contributions to the public employee's retirement system for the period January through June, 2015. CONSISTENCY CHECKLIST: Yes No N/A 1. Comprehensive Plan (document source here): X 2. Strategic Plan (document source here): _ X 3. Other (list): X `lp FISCAL NOTE: The State's contribution of$1,265,143.10 is considered a State grant award and is recognized as such on the City's financial statements, with an equivalent amount recorded as retirement expense/expenditure, allocated on a pro-rata basis, to each department's operating budget. Since 2006, the State of Alaska has contributed a total of $5,468,236 toward the City of Seward's portion of the Public Employees Retirement System unfunded liability,through 12/31/2015. Approved by Finance Department ,9iinak;ir ATTORNEY REVIEW: Yes No RECOMMENDATION: Council approve Resolution 2016-025 amending the 2015 Operating Budget by appropriating $1,265,143.10 from State grant revenues, to various fund retirement expense accounts, on a pro- rata basis. 0'70!ii7.:.. TH}-: l:'�'1'F. Department ofv './ Administration f ` ► .r{s "t P\, 4 RI III \I I I 1 ' 7 ,. +�•*�r e:4IVERNtlit RI WA i;It August 05,2015 KRISTIN M ERCHINGER,FINANCE DIRECTOR CITY OF SEWARD PO BOX 167 SEWARD AK 99664-0167 Sent via email to:KERCHINGER@C/TYOFSEWARD.NET RE:FY15 Employer On-Behalf Funding-PERS ER 182 During the 2014 legislative session, Senate Bill 119(SB119) passed providing on-behalf funding for PERS employer contributions for Fiscal Year 2015(FY15). SB119, Section 48(a) reads as follows: (a) The sum of$1,000,000,000 is appropriated from the budget reserve fund(art. IX, Sec. 17, Constitution of the State of Alaska)to the Department of Administration for deposit in the defined benefit plan account in the public employees'retirement system as an additional state contribution for the fiscal year ending June 30, 2015. SB119 at http://www.legis.state.ak.us/PDF/28Bills/SB0119Z.PDF (Section 48,pages 137-138). The Alaska Retirement Management Board set the actuarially determined rate of 44.03% for FY15. However, SB119 provided more funding than statutorily required. The legislative on-behalf rate of 42.41% takes into account the full FY15 funding provided to PERS by SB119 for each FY15 employer payroll, resulting in a total contribution rate of 64.41%. On-behalf funding is applied with the processing of each employer payroll with payroll end dates between July 1, 2014 and June 30, 2015, and received by the Division by July 15, 2015. All such payrolls have been processed,and we have trued-up your account by making an adjusting entry. Included is a report detailing the Employer On-Behalf Funding allocated for FY15 payrolls. This is your final statement for FY15. Please feel free to contact me via telephone at (907) 465-2279 or email at tamara.criddle@alaska.2ov if you have any questions or need additional information regarding SB119. Sincerely, Tamara Criddle,Accountant I`b DLSCLAJM R: The information contained in this letter is based on the specific facts and circumstances presented and cannot be applied to other facts and circumstances. This letter may contain a summary description of benefits, costs, rates, valuations, other calculations, policies or procedures for one or more pension or benefit plans administered by the Division of Retirement and Benefits, including but not limited to, the Public Employees' Retirement System, the Teachers' Retirement System, the Judicial Retirement System, the Supplemental Annuity Plan, the Deferred Compensation Plan, the AlaskaCare Employee Health Plan, or the AlaskaCare Retiree Benefit Plan. The Division of Retirement and Benefits has made every effort to ensure, but does not guarantee, that the information provided is accurate and up to date.Where this letter conflicts with the relevant Plan Document,the Plan Document controls. Sponsored by: Hunt CITY OF SEWARD,ALASKA RESOLUTION 2016-026 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, RETROACTIVELY AMENDING THE 2015 BUDGET TO RECORD EXPENDITURES OF $132,435.21 PAID BY THE STATE OF ALASKA ON BEHALF OF THE CITY TOWARD THE CITY'S PUBLIC EMPLOYEES RETIREMENT SYSTEM LIABILITY FOR THE PERIOD JULY THROUGH DECEMBER,2015,AND APPROPRIATING FUNDS WHEREAS, in accordance with the 2015 Alaska State Legislature's passage of House Bill 2001, the State of Alaska Department of Administration, Division of Retirement & Benefits ("DRB") contributed $132,435.21 on behalf of the City of Seward from July through December, 2015, reflecting the 5.19% difference between the actuarially required contribution rate of 27.19% as adopted by the Alaska Retirement Management Board' and the 22% employer "capped"rate established by SB53; and WHEREAS, this July through December, 2015 contribution represents $92,638.23 toward pension costs and $39,796.98 toward healthcare costs, on behalf of the city; and WHEREAS, in accordance with generally accepted accounting principles, the city must record payments made on its behalf, and must therefore amend the 2015 Budget to account for both the expenditures paid on behalf of the city, and the corresponding revenues paid by the State of Alaska Department of Administration; and WHEREAS, failure to amend the budget to reflect the State's payments on-behalf of the City, will result in an imbalance between the actual and budgeted revenues and expenditures, giving the appearance of revenues and expenditures exceeding the annual budget as approved by the Seward City Council. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD,ALASKA, that: ' The ARC reflects normal cost rate of 10.66%plus past service cost rate of 16.53%,and is further expressed as pension costs of 14.43%,healthcare costs of 8.15%, and DCR normal cost of 4.61%. IQ CITY OF SEWARD,ALASKA RESOLUTION 2016-026 Section 1. The 2015 Operating Budget shall be retroactively amended to appropriate $132,435.21 as follows: $93,154.18 from State grant revenues accounts 01000-0000-4201 to various General Fund department expense accounts 01000-XXXX-6201; $12,444.34 from State grant revenues account 11000-2000-5920 to Harbor Department expense accounts 11000- X)00(-6201; $18,498.83 from State grant revenues account 15000-0000-5920 to Electric Department expense accounts 15000-XXXX-6201; $4,432.61 from State grant revenues account 17000-0000-5920 to Water Department expense accounts 17000-XXXX-6201; and $3,905.25 from State grant revenues account 18000-0000-5920 to Wastewater Department expense accounts 18000-XXXX-6201. Section 2. This appropriation shall be retroactive to December 31, 2015 and the resolution shall take effect immediately upon adoption. PASSED AND APPROVED by the City Council of the City of Seward, Alaska,this 29th day of March, 2016. THE CITY OF SEWARD,ALASKA Jean Bardarson,Mayor AYES: NOES: ABSENT: ABSTAIN: ATTEST: Johanna Kinney, CMC City Clerk (City Seal) 10 AGENDA STATEMENT Meeting Date: March 29, 2016 a of sett, Through: James Hunt, City Man r�, 4�SSP From: Kristin Erchinger, Finance Director O _ Agenda Item: 2015 Retroactive Budget Amendment appropriating State PERS on-behalf contributions of$132,435.21 for July through December 2015 BACKGROUND& JUSTIFICATION: The 2015 State legislature passed House Bill 2001 appropriating $126,520,764 directly to PERS on behalf of Alaska municipalities and PERS employers, to help offset retirement liability costs to local taxpayers. The City of Seward's portion of this appropriation (for the period July 1 through December 31, 2015) was $132,435.21. When combined with the appropriation for the period January 1 through June 30, 2015 of$1,265,143.10, the total amount of$1,397,578.31 for 2015 is being paid directly to the City's PERS account with the State of Alaska Division of Retirement & Benefits. While the funds did not come through the City, we are nonetheless required to account for the State's contribution as both revenue and expense/expenditure on the City's financial statements. In 2008, Senate Bill 125 was passed, capping the annual PERS contribution rates for employers at 22%, and creating a cost-sharing plan in which all employers pay the same employer contribution rate. This was a departure from the previous plan, in which every employer was assigned a different employer cost rate, depending on their individual experience. The attached spreadsheet lists the PERS employer contribution rates as established by the Alaska Retirement Management Board, itemizing the portion of the overall rate covered by the State of Alaska on-behalf of municipal employers, as well as a history of the amount paid by the State on behalf of the City of Seward since 2006. Municipal governments in Alaska have benefited significantly from the State's coverage of PERS costs in excess of 22%. However, it is important to note that the legislature may, at any time, modify the amount of subsidy provided by the State toward PERS contributions. Any future reduction in the State's current practice of covering contribution rates exceeding 22%, will equate to equivalent additional required contributions by the City. As of this date, for every 1% increase in the employer contribution rate cap (i.e. from 22% to 23%) the City's annual PERS contributions will increase by $47,000 per year, or an additional $1.081 Million over the remaining 23-year life of the unfunded PERS liability. CONSISTENCY CHECKLIST: Yes No N/A 1. Comprehensive Plan(document source here): X 2. Strategic Plan(document source here): X 3. Other(list): X FISCAL NOTE: The State's contribution of$132,435.21 is considered a State grant award and is recognized as such on the City's financial statements, with an equivalent amount recorded as retirement expense/expenditure, allocated on a pro-rata basis, to each department's operating budget. Since 2006, the State of Alaska has contributed a total of $5,468,236 toward the City of Seward's portion of the Public Employees Retirement System unfunded liability,through 12/31/2015. Approved by Finance Department ..taTi;)4Adt144% ATTORNEY REVIEW: Yes No X RECOMMENDATION: Council approve Resolution 2016-026 retroactively amending the 2015 Operating Budget by appropriating $132,435.21 from State grant revenues, to various Fund retirement expense accounts,on a pro-rata basis. ' --,, �1' i ` '<�' 't. I)cj rti ien( 11.. r„ : ` q *y Y g 7.' ,-Ata yC'.".1... ;3 4^ 's AC1611t111'1+I. tilt. i:. :Zigs August 05,2015 • KRISTIN M ERCHINGER,FINANCE DIRECTOR CITY OF SEWARD PO BOX 167 SEWARD AK 99664-0167 Sent via email to:KERCHINGER@CITYOFSEWARD.NET RE:FY15 Employer On-Behalf Funding-PERS ER 182 During the 2014 legislative session, Senate Bill 119(SB119) passed providing on-behalf funding for PERS employer contributions for Fiscal Year 2015(FY15). SB119, Section 48(a) reads as follows: (a) The sum of$1,000,000,000 is appropriated from the budget reserve fund(art.IX Sec. 17, Constitution of the State of Alaska)to the Department of Administration for deposit in the defined benefit plan account in the public employees'retirement system as an additional state contribution for the fiscal year ending June 30, 201 S. SB119 at hip://wu�v.legis.5tate,ak:us/PDF/28/Bills/S110119Z.PDF (Section 48,pages 137-138). The Alaska Retirement Management Board set the actuarially determined rate of 44.03% for FY15. However, SB119 provided more funding than statutorily required. The legislative on-behalf rate of 42.41% takes into account the full FY15 funding provided to PERS by SB119 for each FY15 employer payroll, resulting in a total contribution rate of 64.41%. On-behalf funding is applied with the processing of each employer payroll with payroll end dates between July 1, 2014 and June 30, 2015, and received by the Division by July 15, 2015. All such payrolls have been processed,and we have trued-up your account by making an adjusting entry. Included is a report detailing the Employer On-Behalf Funding allocated for FY15 payrolls. This is your final statement for FY15. Please feel free to contact me via telephone at (907) 465-2279 or email at tarncra.criddle(n7falaska.gov if you have any questions or need additional information regarding SB119. Sincerely, .... .,.......-2ZsettA.et _,:te.,i ...____01‘0" Tamara Criddle,Accountant r2) DISCLAIMER: The information emwmed in chs lever based the specific fame and circumstances presented and unoot be applied to other Secs and circumstances. This letter may contain a sunumuy description of bertsetts ousts, rates, valuations, other calculations, policies or procedures for one or more pension or benefit plans administered by the Division of Retirement and Benefits, including but not limited to, the Public Employee' Retirement System, the Teachers' Retirement System, the Judlcisl Retirement System, die Supplement) Annuity Plan, the Deterred Compaustioo Plait, the AlaskaCere Employee Health Plan; or the AlaskaCare Retiree Benefit Plan. The Division of Retirement and Benefits bus made rimy effort to ensure, but does not guarantee, that the information provided is accurate and op to date Where the letter conflicts vrith the talount Plan Document.the Plan Doemomt controls. State of Alaska,Division of Retirement& Benefits FY2015-SB119 Employer On-Behalf Dail-Final Actuals CITY OF SEWARD-ER 182 On-sahaIf Payroll Other Post-employment Ending Date Pension Heaithosts Tct*I 07/12/2014 85,797.83 0.00 85,797.83 07/26/2014 77,178.88 0.00 77,178.88 08/09/2014 76,567.46 0.00 76,567.46 08/23/2014 76,517.15 0.00 76,517.15 09/06/2014 78,119.50 0.00 78,119.50 09/20/2014 78,350.55 0.00 78,350.55 10/04/2014 78,461.36 0.00 78,461.36 10/18/2014 80,231.19 0.00 80,231.19 11/01/2014 78,683.11 0.00 78,683.11 11/15/2014 80,404.14 0.00 80,404.14 11/29/2014 100,315.94 0.00 100,315.94 12/13/2014 79,328.25 0.00 79,328.25 01/10/2015 83,743.17 . 01/24/2015 81,467.85 0.00 81,467.85 02/07/2015 80,825.12 0.00 80,825.12 02/21/2015 83,379.15 0.00 83,379.15 03/07/2015 85,723.64 0.00 85,723.64 03/21/2015 80,654.92 0.00 80,654.92 04/04/2015 85,503.34 0.00 85,503.34 04/18/2015 80,3O9.85 0.0U b0,309.85 05/02/2015 81,540.96 0.00 81,540.96 05/16/2015 82,542.07 0.00 82,542.07 05/30/2015 85,256.49 0.00 85,256.49 06/13/2015 91,045.35 0.00 91,045.35 06/27/2015 81,524.68 0.00 81,524.68 Year-End Adjustment 181,626.51 0.00 181,626.51 TOTALS FOR CITY OF SEWARD $2,315,946.34 ;0.00 $2,315,946.34 DISCLAIMER: The information contained m this letter n hued on the specific facts and circumstances presented and cannot be applied to other facts and ciroumtuonces. This leper may contain a summary description of benefits, coats, Wee, valuations, other calculations, policies or procedures for one or more pension or benefit plans administered by the Division of R.etire:nont and Benefits including but not limited to, the Public Employees' Retirement System, the Teachers' Retirement System, the Judicial Retirement System, the Supplemental Annuity Plan, the Deferred Compensation Plan, the AlaskaCare Employee Health Plan, or the AlukaCare Retiree Benefit Plan. The Division of Retirement and Benefits has made every effort to ensure, but does not guarantee, dot the information provided is accurate and up to dau.Where this letter conflicts with the relevant Plan Document,the Plan Document controls. State Assistance 1/1/15-6/30/15 $ 1,265,143.10 Normal Cost 11.00% Past Svc Cost 33.03% 44.03% Normal Cost Pro-Rata 25.0% Past Svc Cost Pro-Rata 750% Department Normal Cost allocation Put Sae Cost allocation 01003 1110 6201 0000 00000 Retirement 1,054.44 3.16619 01000 1111 6201 0010 00000 Retirement 284.74 855.01 01000 1111 6201 0011 00000 Retirement 4.69 14-07 01000 1111 6201 0012 00000 Retirement 1,619.71 4,863.55 01000 1113 6201 0000 00000 Retirement 8,058.39 24,19715 01000 1120 6201 0000 00000 Retirement 11,370.26 34,14178 01000 1121 6201 0000 00000 Retirement 10,760.64 32,311 26 01000 1122 6201 0000 00000 Retirement 8,620.49 25,884 98 01000 1140 6201 0003 00000 Retirement 26,906.22 80,79203 010001180 6201 0000 00000 Retirement 11.52 34.58 01000 1210 6201 0000 00000 Retirement 54,579.78 163,888 19 01000 1211 6201 0000 00000 Retirement 14,030.58 42,130.01 01000 1212 6201 0000 00000 Retirement 3,546.59 10,649-46 01000 1220 6201 0000 00000 Retirement 10,415.93 31,276.21 01000 1250 6201 0000 00000 Retirement 4,371.23 13,125.60 01000 1255 6201 0000 00000 Retirement 421.81 1,26657 01003 1310 6201 0000 00000 Retirement 6,924.36 20,791-96 01000 1311 6201 0000 00000 Retirement 3,055.74 9,17554 010001312 6201 0000 00000 Retirement 7,903.58 23,73229 01000 135062010000 00000 Retirement 4,748.65 14,258.90 01000 1352 6201 0000 00000 Retirement 47.27 141.95 01000 1400 6201 000000000 Retirement 5,418.84 16,271.30 01000 1410 6201 0000 00000 Retirement 5,307.47 15,936 89 01003 1411 62.01 0000 00000 Retirement S a.ic".3 17,55523 01000 1412 6201 000000000 Retirement 16858 506.21 01000 1420 6201 0000 00000 Retirement 6,331.32 19,011.22 01000 1430 62010000 00000 Retirement 7,277.06 21,851.03 01000 1431 6201 0000 00000 Retirement 2,343.71 7,037 51 01000 1500 6201 0000 00000 Retirement 10,892.04 32,705.82 01000 1900 6201 000000000 Retirement 667,572.50 01000DODO 4201000000000PERS On-Behalf (222,322.06) (667,572.50) (889,89436) 11000 2000 6201 0000 00000 Retirement 10,493.23 3r,r908.3$77 11000 2001 6201 0000 00000 Retirement 7,641.41 22,945.04, 11000 2002 6201 0000 00000 Retirement 5,837.88 17,529.5 11000 2003 62010000 00000 Retirement 1,568.25 4,709.0 .1 11000 2004 6201 0000 00000 Retirement 2,176.16 6,534.4 11000 2005 6201 0000 00000 Retirement 1,982.76 51, 3.70) 11000 2090 6201 0000 00000 Retirement 89,180.09 11000 2000 5920 000000000 PERS On-Behalf (29,699.70) (89,180.09) (118,879.79) 15000 3000 6201 0000 00000 Retirement 18,121.10 34,412.7 15000 300/6201 0000 00000 Retirement 12,598.68 37,830.30 15000 3002 6201 0000 00000 Retirement 281.67 845.7 15000 3003 6201 0000 00000 Retirement 3,610.60 10,841.61 15000 3004 6201 0000 00000 Retirement 473.04 1,420.4¢1 15000 3005 6201 0000 00000 Retirement 398.41 1,196.31 i 15000 3007 6201 0000 00000 Retirement 8,021.20 24,085.4* 15000 3009 6201 0000 00000 Retirement 604.00 1,813.61 15000 3010 6201 0000 00000 Retirement 40.66 PRA. 15000 3090 6201 0000 00000 Retirement 132,568.49 15000 0003 5920 0000 00000 PERS On-Behalf (44,149.36) (132,568.49) (176,717.85) 17000 4000 6201 0000 00000 Retirement 9,795.13 SAIKI 17000 4002 6201 000000000 Retirement 783.74 ata5.3.3ZJ 17000 4090 6201000000000 Retirement 31,765.47 17000 0000 5920 0000 00000 PERS On-Behalf (10,578.87) (31,765.47) (42,344.34) 18000 4500 6201 0000 00000 Retirement 8,472.02 25,43'!.1 _9 18000 4502 6201 000000000 Retirement 848.26 ?-,142.401 18000 4590 62010000 00000 Retirement 27,986.17 1800045005920000000000PERS On-Behalf (9,320.28) (27,986.27) (37,306.55) t).� (1,265,143.10) CITY Of SEWARD..PUBLIC EMPLOYEES RETIREMENT SYSTEM CONTRIBUTIONS BY THE STATE OF ALASKA ON THE CITY'S BEHALF Total ARM 90ard Adopted Rate Past Svc Peq Elite isle 86a9 contrlttu809 Cost as Unfunded Funding Cay Confirmed: Pension I HealthcareNormal cod I Total Normal 6erNca poet on-baSalt on behalf %of Liability t Ratio on Year(FY)CY Basis Valuation Report Normal coat Peat svc cost Pension Normal coat Past ass cost Healthcare OCR ARC• Cot Cost of Sewell Tots!Rate(b) 30-Jun Valuation On {r) I') 1a 10 41 ml 09 71 01 R) 07 PM iv) to) tel 91 IN tel 2017 ARMs REE 231500 ons 33,2015 Rei Fwna4 3.06% 12.92% 16.98% 2.70% 3.10% 5,80% 4.38% 26,14%1 10.12% 18.02% 4.14% no • 2015 ARM RES 201417 Ana 30,2014 RolfenaN 2.86% 11.57% 14,43%_ 3,19% 4.46% 1115% 4.61% 27.19% 10.66% 16.53% 5.19% inn 80.5% , 2015 2015 Areae Au 201348 Ave 30,2313vataeen 2.67% 20,87% 23.24% 4.25% 12.36% 15.61% 4.18% 44.03% 11.00% 3303% 2203% 7 1,397,578 75.0% $ 5,455,497 75,7%, 2014 2014 Mee Res 7012.10 279% 13.66% 18.47% 5.33% 10.89% 19.84% 3.37% 25.68% 11.49% 24.19% 13.68% f 1342,811 87.8% $ 6,252,774 70.195 2013 2013 Anse ass mit.a 2.55% 1210% 1948% 8.12% 11.28% 17.36% 3.01% 36.04% 11.88% 24.15% 13.84% 689,220 67,4% S 7,030,133 60,8% 2012 2012 ARAB RES 2070. 252% 12.13% 14.85% 5.76% 10.36% 16.11% 2.73% 3349% 11.01% 22.48% 11.49% f 625,512 87.1% S 7,480,331 51.3% 2011 2011 ARMS Reg 21313,13 2.65% 7.33% 908% 8.68% 11.30% 17.98% 27.96% 9.53% 18.69% 8.55% f 540,734, 66.5% $ 6,928,776 533.016 2010 2010 MW RES 233414 2.91% 7.34% 10.25% 8.55% 10.85% 17.40% 27.05% 9.46% 18.18% 5.65% 9 255,845 i 65.8% f 6,975,02E 61.5% 2009 2009 mum ass 200734 3.02% 7.09% 10.81% 9.92% 14.41% 24.31%. 5522% 13.72% 21.50% 13.22% f 420,412 61.0% $ 6,335,393 61.0% 2038 2008 4.67% 4.38% 8,95% 9.91% 13.65% 23.56% 3261% 1448% 18.03% 10.5116^ 56.5% f 4,848,035 89.6% 2007 2007 f 4,039.873 60.0% 21705 2006 $ 186,025 f 5,347,505 82.8% 2005 2005 f 4.401,922 86.7% Cumulative total f 5,488,235 'ARC-Acivatlal Required CoarlbmWn Rate -61 7:021574 l FileatPayr061PERfSEWAROPERE Rates,3)82016 or r \;11/7;. a� THE STATE Department nt of oALAsKA Administration fl' l+' ' ly; rt1. 1ti IIltl \I1NI AND III ' 1111s t;OVERNOR RILL . :c' 5,oI; Lr + eN: 1 , +i.� ;3 i�1tlll�.r rr A k r .;t'rtccc.Ar ?9f11 020? March 02,2016 FAX.: i9O7; KRISTIN M ERCHINGER, FINANCE DIRECTOR CITY OF SEWARD PO BOX 167 SEWARD AK 99664-0167 RE: FY16 Employer On-Behalf Funding-PERS ER 182 During the 2015 legislative session, House Bill 2001 (HB2001) passed providing on-behalf funding for PERS employer contributions for Fiscal Year 2016 (FY16). HB2001, Section 10(a) reads as follows: (a) The sum of$126,520,764 is appropriated from the general fund to the Department of Administration for deposit in the defined benefit plan account in the public employees' retirement system as an additional state contribution for the fiscal year ending June 30, 2016. HB2001 at http://www.akleg.gov/PDF/29/Bills/HB2001Z.PDF (Section 10,pages 64-65). The Alaska Retirement Management Board approved the actuarially determined rate of 27.19% for FY16, with HB2001 providing a relief rate of 5.19% for each FY16 employer payroll. On-behalf funding is applied with the processing of each employer payroll with payroll end dates between July 1, 2015 and June 30, 2016, and received by the Division by July 15, 2016. Once all such payrolls have been processed, we will true-up your account and make an adjusting entry, then send a final statement by early August 2016 via email. Included is a report detailing the Employer On-Behalf Funding allocated for fiscal year 2016 payrolls processed through February 29, 2016. Please work with your accountant or auditor to determine where to show this funding on your financial statements. Feel free to contact me via telephone at (907)465-2279 or email at tamara.criddleAalaska.gov if you have any questions or need additional information regarding HB2001. Sincerely, Tamara Criddle, Accountant f1 DISCLAIMER: The information contained in this letter is based on the specific facts and circumstances presented and cannot be applied to other facts and circumstances. This letter may contain a summary description of benefits, costs, rates, valuations, other calculations, policies or procedures for one or more pension or benefit plans administered by the Division of Retirement and Benefits, including but not limited to, the Public Employees' Retirement System, the Teachers' Retirement System, the Judicial Retirement System, the Supplemental Annuity Plan, the Deferred Compensation Plan, the AlaskaCare Employee Health Plan, or the AlaskaCare Retiree Benefit Plan. The Division of Retirement and Benefits has made every effort to ensure,but does not guarantee,that the information provided is accurate and up to date.Where this letter conflicts with the relevant Plan Document,the Plan Document controls State of Alaska, Division of Retirement&Benefits - FY2016 -HB2001-Employer On-Behalf Detail as of 2/29/2016 '- CITY OF SEWARD -ER 182 - On-Behalf Payroll Other Post-employment Ending Date ' Pension ' Healthcare Total 07/11/2015 7,489.98 3,217.71 10,707.69 07/25/2015 6,901.01 2,964.63 9,865.64 08/08/2015 7,035.32 3,022.32 10,057.64 08/22/2015 6,964.35 2,991.86 9,956.21 b 09/05/2015 6,939.74 2,981.33 9,921.07 09/19/2015 7,062.22 3,033.91 10,096.13 10/03/2015 6,803.53 2,922.79 9,726.32 10/17/2015 6,626.46 2,846.73 9,473.19 10/31/2015 6,778.21 2,911.84 9,690.05 11/14/2015 6,937.57 2,980.37 9,917.94 11/28/2015 8,929.24 3,835.92 12,765.16 12/12/2015 6,984.20 3,000.33 9,984.53 12/26/2015 _ �� y 7,186.40 3,087.24 10,273.64 01/09/2016 7,240.47 3,110.46 10,350.93 ��f 01/23/2016 6,907.83 2,967.62 9,875.45 02/06/2016 6,833.64 2,935.71 9,769.35 TOTALS FOR CITY OF SEWARD $113,620.17 $48,810.77 $162,430.94 (42G31.233q,��oQC 132-,`-135.2( ,) . 132. 1r.13�, 2- 1 DISCLAIMER: The information contained in this letter is based on the specific facts and circumstances presented and cannot be applied to other facts and circumstances. This letter may contain a summary description of benefits, costs, rates, valuations, other calculations, policies or procedures for one or more pension or benefit plans administered by the Division of Retirement and Benefits, including but not limited to, the Public Employees' Retirement System, the Teachers' Retirement System, the Judicial Retirement System, the Supplemental Annuity Plan, the Deferred Compensation Plan. the AlaskaCare Employee Health Plan, or the AlaskaCare Retiree Benefit Plan. The Division of Retirement and Benefits has made every effort to ensure,but does not guarantee,that the information provided is accurate and up to date.Where this letter conflicts with the relevant Plan Document,the Plan Document controls. State Assistance 7/1/15-12/31/15 $ 132,435.21 Normal Cost 10.66% Past Svc Cost 16.53% 27.19% Normal Cost Pro-Rata 39.2% Past Svc Cost Pro-Rata 60.8% Normal Cost allocation Past Svc Cost allocation 01000 1110 6201 0000 00000 Retirement 173.22 268.60 01000 1111 6201 0010 00000 Retirement 46.78 72.53 01000 1111 6201 0011 00000 Retirement 0.77 1.19 01000 1111 6201 0012 00000 Retirement 266.08 412.59 01000 1113 6201 0000 00000 Retirement 1,323.78 2,052.73 01000 1120 6201 0000 00000 Retirement 1,867.83 2,896.37 01000 1121 6201 0000 00000 Retirement 1,767.69 2,741.08 01000 1122 6201 0000 00000 Retirement 1,416.12 2,195.91 01000 1140 6201 0000 00000 Retirement 4,419.98 6,853.87 01000 1180 6201 0000 00000 Retirement 1.89 2.93 01000 1210 6201 0000 00000 Retirement 8,966.02 13,903.21 01000 1211 6201 0000 00000 Retirement 2,304.85 3,574.04 01000 1212 6201 0000 00000 Retirement 582.61 903.43 01000 1220 6201 0000 00000 Retirement 1,711.06 2,653.27 01000 1250 6201 0000 00000 Retirement 718.08 1,113.49 01000 1255 6201 0000 00000 Retirement 69.29 107.45 01000 1310 62010000 00000 Retirement 1,137.49 1,763.86 01000 1311 6201 0000 00000 Retirement 501.98 778.39 01000 1312 6201 0000 00000 Retirement 1,298.35 2,013.29 01000 1350 6201 0000 00000 Retirement 780.08 1,209.63 01000 1352 6201 0000 00000 Retirement 7.77 12.04 010001400 6201 0000 00000 Retirement 890.17 1,380.35 01000 1410 6201 0000 00000 Retirement 871.88 1,351.98 01000 1411 6201 0000 00000 Retirement 960.41 1,489.27 01000 1412 6201 0000 00000 Retirement 27.69 42.94 01000 1420 6201 0000 00000 Retirement 1,040.07 1,612.79 01000 1430 6201 0000 00000 Retirement 1,195.43 1,853.70 01000 1431 6201 0000 00000 Retirement 385.01 597.02 01000 1500 6201 0000 00000 Retirement 1,789.27 2,774.55 010001900 6201 0000 00000 Retirement - 56,632.54 01000 0000 4201 0000 00000 PERS On-Behalf (36,521.65) (56,632.54) (93,154.18) 11000 2000 6201 0000 00000 Retirement 1,723.76 2,672.96 11000 2001 6201 0000 00000 Retirement 1,255.28 1,946.51 11000 2002 6201 0000 00000 Retirement 959.01 1,487.10 11000 2003 6201 0000 00000 Retirement 257.62 399.48 11000 2004 6201 0000 00000 Retirement 357.49 554.34 11000 2005 62010000 00000 Retirement 325.72 505.07 11000 2090 6201 0000 00000 Retirement 7,565.46 11000 2000 5920 0000 00000 PERS On-Behalf (4,878.88) (7,565.46) (12,444.34) 15000 3000 6201 0000 00000 Retirement 2,976.82 4,616.02 15000 3001 6201 0000 00000 Retirement 2,069.63 3,209.29 15000 3002 62010000 00000 Retirement 46.27 71.75 15000 3003 62010000 00000 Retirement 593.13 919.74 15000 3004 6201 0000 00000 Retirement 77.71 120.50 15000 3005 6201 0000 00000 Retirement 65.45 101.49 15000 3007 6201 0000 00000 Retirement 1,317.67 2,043.26 15000 3009 62010000 00000 Retirement 99.22 153.86 15000 3010 62010000 00000 Retirement 6.68 10.36 15000 3090 62010000 00000 Retirement 11,246.25 15000 0000 5920 0000 00000 PERS On-Behalf (7,252.58) (11,246.25) (18,498.83) 17000 4000 6201 0000 00000 Retirement 1,609.08 2,495.13 17000 4002 62010000 00000 Retirement 128.75 199.64 17000 4090 6201 0000 00000 Retirement 2,694.78 17000 0000 5920 0000 00000 PERS On-Behalf (1,737.83) (2,694.78) (4,432.61) 18000 4500 6201 0000 00000 Retirement 1,391.73 2,158.09 18000 4502 62010000 00000 Retirement 139.35 216.08 18000 4590 6201 0000 00000 Retirement 2,374.17 18000 4500 5920 0000 00000 PERS On-Behalf (1,531.08) (2,374.17) (3,905.25) (132,435.21) Sponsored by: Hunt CITY OF SEWARD,ALASKA RESOLUTION 2016-027 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AMENDING AND RESTATING THE ICMA RETIREMENT CORPORATION GOVERNMENTAL MONEY PURCHASE PLAN AND TRUST DOCUMENT, IN RESPONSE TO CHANGES IN THE INTERNAL REVENUE CODE WHEREAS,the City of Seward("Employer")maintains a 401 Plan which is administered by the ICMA Retirement Corporation(the"Administrator"); and WHEREAS,the Administrator has recommended changes in the Plan document to comply with instructions from the Internal Revenue Service, to incorporate recent federal legislation and Internal Revenue Service Regulations governing said plans; and WHEREAS,employers are required to execute a new adoption agreement by April 30,2016 to incorporate regulatory changes enacted since the prior plan restatement; and WHEREAS,the city has established a qualified retirement plan for eligible employees that serves the interest of the city by enabling it to provide reasonable retirement security for its employees,by providing increased flexibility in its personnel management system,and by assisting in the attraction and retention of competent personnel; and WHEREAS,the city has determined that the continuation of the qualified retirement plan will help meet these objectives. NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD,ALASKA,that: Section 1. The City of Seward hereby amends and restates the qualified retirement plan in the form of the ICMA Retirement Corporation Governmental Money Purchase Plan&Trust. Section 2. The assets of the Plan shall be held in trust,with the City of Seward serving as the trustee,for the exclusive benefit of the Plan participants and their beneficiaries,and the assets shall not be diverted to any other purpose. The Trustee's beneficial ownership of Plan assets held in VantageTrust shall be held for the further exclusive benefit of the Plan participants and their beneficiaries. Section 3. The Employer hereby agrees to serve as Trustee under the Plan. Section 4. This resolution shall take effect immediately upon its adoption. Agenda Statement e of stilt*? Meeting Date: March28, 2016 1.••• To: City Council `P LASS Through: James Hunt, City Manage in) From: Kristin Erchinger, Finance Director VI Agenda Item: Amendment and Restatement of the ICMA-RC Governmental Money Purchase Pension Plan& Trust Adoption Agreement BACKGROUND &JUSTIFICATION: The City of Seward maintains a 401 Plan with the ICMA Retirement Corporation (the "Administrator")which periodically requires amendment and restatement to incorporate changes to Internal Revenue Service ("IRS")Regulations. The Administrator requires the City to execute a restated adoption agreement no later than April 15, 2016,to ensure the plan is updated in accordance with current IRS regulations and avoid the risk of the Plan losing its qualified Plan status. This Plan was originally established by the City Council to offer a retirement plan for a former city manager who had elected not to participate in the Public Employees'Retirement System. The Plan is different from the City's 457 ICMA-RC Plan,in that it allows the employer to provide employer contributions,which are not allowed within the deferred compensation 457 Plan. This is the only City retirement plan other than PERS, which offers the ability of the City to contribute retirement contributions on behalf of an individual. Maintaining this Plan allows the City flexibility to address retirement contributions on behalf of employees who are not participants in the PERS Plan,or where the City requires flexibility outside of the PERS Plan,for its personnel management system to attract or retain competent personnel. INTENT: To amend and restate the ICMA-RC Governmental Money Purchase Pension Plan&Trust Adoption Agreement to conform with IRS regulation changes. CONSISTENCY CHECKLIST: Yes No N/A 1. Comprehensive Plan(document source here): X 2. Strategic Plan (document source here): X 3. Other(list): X FISCAL NOTE: There is no financial impact of amending and restating the existing Plan document. Approved by Finance Department: JIe f,44:i; ` ATTORNEY REVIEW: Yes No X Not Applicable RECOMMENDATION: a City Council approve Resolution 2016-n authorizing the amendment and restatement of the ICMA Retirement Corporation Governmental Money Purchase Plan and Trust Document. ICMA RETIREMENT CORPORATION GOVERNMENTAL MONEY PURCHASE PLAN & TRUST ADOPTION AGREEMENT .A'(\ ICMM(l, 33 RETIREMENT SECURITY ICMA RETIREMENT CORPORATION GOVERNMENTAL MONEY PURCHASE PLAN&TRUST ADOPTION AGREEMENT Plan Number 107183 The Employer hereby establishes a Money Purchase Plan and Trust to be known as CITY OF SEWARD (the"Plan")in the form of the ICMA Retirement Corporation Governmental Money Purchase Plan and Trust. This Plan is an amendment and restatement of an existing defined contribution money purchase plan. © Yes ❑ No If yes,please specify the name of the defined contribution money purchase plan which this Plan hereby amends and restates: CITY OF SEWARD I. Employer: CITY OF SEWARD II. Effective Dates m 1. Effective Date of Restatement. If this document is a restatement of an existing plan,the effective date of the Plan shall be January 1,2007 unless an alternate effective date is hereby specified: (Note:An alternate effective date can be no earlier than January 1,2007.) In 2. Effective Date of New Plan. If this is a new Plan,the effective date of the Plan shall be the first day of the Plan Year during which the Employer adopts the Plan, unless an alternate Effective Date is hereby specified: 3. Special Effective Dates. Please note here any elections in the Adoption Agreement with an effective date that is different from that noted in 1. or 2. above. (Note provision and effective date.) III.Plan Year will mean: © The twelve (12)consecutive month period which coincides with the limitation year. (See Section 5.03(f) of the Plan.) ❑ The twelve(12) consecutive month period commencing on and each anniversary thereof. IV. Normal Retirement Age shall be age 55.0 (not to exceed age 65). Important Note to Employers:Normal Retirement Age is significant for determining the earliest date at which the Plan may allow for in-service distributions. Normal Retirement Age also defines the latest date at which a Participant must have a fully vested right to his/her Account.There are IRS rules that limit the age that may be specified as the Plan's Normal Retirement Age.The Normal Retirement Age cannot be earlier than what is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed.An age under 55 is presumed not to satisfy this requirement, unless the Commissioner of Internal Revenue determines that the facts and circumstances show otherwise. Whether an age between 55 and 62 satisfies this requirement depends on the facts and circumstances, but an Employer's good Money Purchase Plan Adoption Agreement 1 Whether an age between 55 and 62 satisfies this requirement depends on the facts and circumstances,but an Employer's good faith,reasonable determination will generally be given deference.A special rule,however,applies in the case of a plan where substantially all of the participants in the plan are qualified public safety employees within the meaning of section 72(t)(10)(B) of the Code,in which case an age of 50 or later is deemed not to be earlier than the earliest age that is reasonably representative of the typical retirement age for the industry in which the covered workforce is employed. V. ELIGIBILITY REQUIREMENTS 1. The following group or groups of Employees are eligible to participate in the Plan: All Employees All Full Time Employees Salaried Employees Non union Employees Management Employees Public Safety Employees General Employees ✓ Other Employees(Specify the group(s)of eligible employees below.Do not specify employees by name.Specific positions are acceptable.) See Addendum The group specified must correspond to a group of the same designation that is defined in the statutes,ordinances, rules, regulations, personnel manuals or other material in effect in the state or locality of the Employer. The eligibility requirements cannot be such that an Employee becomes eligible only in the Plan Year in which the Employee terminates employment. Note: As stated in Sections 4.07 and 4.08, the Plan may,however,provide that Final Pay Contributions or Accrued Leave Contributions are the only contributions made under the Plan. 2. The Employer hereby waives or reduces the requirement of a twelve(12) month Period of Service for participation. The required Period of Service shall be(write N/A if an Employee is eligible to participate upon employment) N/A If this waiver or reduction is elected, it shall apply to all Employees within the Covered Employment Classification. 3. A minimum age requirement is hereby specified for eligibility to participate.The minimum age requirement is N/A (not to exceed age 21.Write N/A if no minimum age is declared.) VI. CONTRIBUTION PROVISIONS 1. The Employer shall contribute as follows: (Choose all that apply,but at least one of Options A or B. If Option A is not selected, Employer must pick up Participant Contributions under Option B.) Fixed Employer Contributions With or Without Mandatory Participant Contributions. (If Option B is chosen,please complete section C.) ❑ A. Employer Contributions.The Employer shall contribute on behalf of each Participant %of Earnings or $ for the Plan Year(subject to the limitations of Article V of the Plan). See Addendum Mandatory Participant Contributions ❑ are required ❑ are not required to be eligible for this Employer Contribution. ❑ B. Mandatory Participant Contributions for Plan Participation. Required Mandatory Contributions.A Participant is required to contribute(subject to the limitations of Article V of the Plan) the specified amounts designated in items (i) through (iii) of the Contribution Schedule below: ❑ Yes © No I/P Money Purchase Plan Adoption Agreement 2 Employee Opt-In Mandatory Contributions. Each Employee eligible to participate in the Plan shall be given the opportunity to irrevocably elect to participate in the Mandatory Participant Contribution portion of the Plan by electing to contribute the specified amounts designated in items(i) through (iii) of the Contribution Schedule below for each Plan Year(subject to the limitations of Article V of the Plan): ❑ Yes ❑ No Contribution Schedule. (i) %of Earnings, (ii) $ ,or (iii) a whole percentage of Earnings between the range of see Addendum (insert range of percentages between 1%and 20%inclusive(e.g.,3%, 6%, or 20%;5% to 7%)), as designated by the Employee in accordance with guidelines and procedures established by the Employer for the Plan Year as a condition of participation in the Plan.A Participant must pick a single percentage and shall not have the right to discontinue or vary the rate of such contributions after becoming a Plan Participant. Employer"Pick up".The Employer hereby elects to"pick up"the Mandatory Participant Contributions' (pick up is required if Option A is not selected). m Yes ❑ No ("Yes"is the default provision under the Plan if no selection is made.) ❑ C. Election Window(Complete if Option B is selected): Newly eligible Employees shall be provided an election window of days(no more than 60 calendar days)from the date of initial eligibility during which they may make the election to participate in the Mandatory Participant Contribution portion of the Plan. Participation in the Mandatory Participant Contribution portion of the Plan shall begin the first of the month following the end of the election window. An Employee's election is irrevocable and shall remain in force until the Employee terminates employment or ceases to be eligible to participate in the Plan. In the event of re-employment to an eligible position, the Employee's original election will resume. In no event does the Employee have the option of receiving the pick-up contribution amount directly. 2. The Employer may also elect to contribute as follows: ❑ A. Fixed Employer Match of Voluntary After-Tax Participant Contributions.The Employer shall contribute on behalf of each Participant_%of Earnings for the Plan Year(subject to the limitations of Article V of the Plan) for each Plan Year that such Participant has contributed %of Earnings or$ . Under this option,there is a single, fixed rate of Employer contributions,but a Participant may decline to make the required Participant contributions in any Plan Year,in which case no Employer contribution will be made on the Participant's behalf in that Plan Year. in B. Variable Employer Match of Voluntary After-Tax Participant Contributions.The Employer shall contribute on behalf of each Participant an amount determined as follows(subject to the limitations of Article V of the Plan): of the Voluntary Participant Contributions made by the Participant for the Plan Year (not including Participant contributions exceeding %of Earnings or$ ); I Neither an IRS advisory letter nor a determination letter issued to an adopting Employer is a ruling by the Internal Revenue Service that Participant contributions that are picked up"by the Employer are not includable in the Participant's gross income for federal income tax purposes. Pick-up contributions are not mandated to receive private letter rulings;however, if an adopting employer wishes to receive a ruling on pick-up contributions they may request one in accordance with Revenue Procedure 2012-4(or subsequent guidance). 1j Money Purchase Plan Adoption Agreement 3 PLUS %of the contributions made by the Participant for the Plan Year in excess of those included in the above paragraph(but not including Voluntary Participant Contributions exceeding in the aggregate %of Earnings or$ ). Employer Matching Contributions on behalf of a Participant for a Plan Year shall not exceed $ or %of Earnings,whichever is more or less. 3. Each Participant may make a voluntary(unmatched),after tax contribution,subject to the limitations of Section 4.05 and Article V of the Plan: ❑ Yes m No ("No"is the default provision under the Plan if no selection is made.) 4. Employer contributions for a Plan Year shall be contributed to the Trust in accordance with the following payment schedule (no later than the 15th day of the tenth calendar month following the end of the calendar year or fiscal year (as applicable depending on the basis on which the Employer keeps its books)with or within which the particular Limitation year ends, or in accordance with applicable law): BI-WEEKLY 5. Participant contributions for a Plan Year shall be contributed to the Trust in accordance with the following payment schedule (no later than the 15th day of the tenth calendar month following the end of the calendar year or fiscal year(as applicable depending on the basis on which the Employer keeps its books)with or within which the particular Limitation year ends, or in accordance with applicable law): BI-WEEKLY 6. In the case of a Participant performing qualified military service(as defined in Code section 414(u))with respect to the Employer: A. Plan contributions will be made based on differential wage payments: ❑ Yes © No("Yes"is the default provision under the Plan if no selection is made.) If yes is selected, this is effective beginning January 1, 2009 unless another later effective date is filled in here: B. Participants who die or become disabled will receive Plan contributions with respect to such service: ❑ Yes © No ("No"is the default provision under the Plan if no selection is made.) If yes is selected, this is effective for participants who died or became disabled while performing qualified military service on or after January 1, 2007,unless another later effective date is filled in here: bri Money Purchase Plan Adoption Agreement 4 VII. EARNINGS Earnings,as defined under Section 2.09 of the Plan,shall include: 1. Overtime ❑ Yes © No 2. Bonuses © Yes ❑ No 3. Other Pay(specifically describe any other types of pay to be included below) VIII. ROLLOVER PROVISIONS 1. The Employer will permit rollover contributions in accordance with Section 4.12 of the Plan: O Yes ❑ No ("Yes"is the default provision under the Plan if no selection is made.) 2. Direct rollovers by non-spouse beneficiaries are effective for distributions after 2006 unless the Plan delayed making them available. If the Plan delayed making such rollovers available,check the box below and indicate the later effective date in the space provided. ❑ Effective Date is (Note: Plans must offer direct rollovers by non-spouse beneficiaries no later than plan years beginning after December 31,2009.) IX. LIMITATION ON ALLOCATIONS If the Employer maintains or ever maintained another qualified plan in which any Participant in this Plan is (or was)a participant or could possibly become a participant, the Employer hereby agrees to limit contributions to all such plans as provided herein, if necessary in order to avoid excess contributions (as described in Section 5.02 of the Plan). 1. If the Participant is covered under another qualified defined contribution plan maintained by the Employer, the provisions of Section 5.02(a) through (e)of the Plan will apply unless another method has been indicated below. ❑ Other Method. (Provide the method under which the plans will limit total Annual Additions to the Maximum Permissible Amount,and will properly reduce any excess amounts,in a manner that precludes Employer discretion.) 2. The Limitation Year is the following 12 consecutive month period: 3. Unless the Employer elects a delayed effective date below,Article 5 of the Plan will apply to limitations years beginning on or after July 1,2007. (The effective date listed cannot be later than 90 days after the close of the first regular legislative session of the legislative body with authority to amend the plan that begins on or after July 1,2007) Money Purchase Plan Adoption Agreement 5 X. VESTING PROVISIONS The Employer hereby specifies the following vesting schedule,subject to(1) the minimum vesting requirements and(2) the concurrence of the Plan Administrator. (For the blanks below,enter the applicable percent—from 0 to 100 (with no entry after the year in which 100%is entered),in ascending order.) Period of Service Completed Percent Vested Zero 100 One 100 % Two 100 Three 100 % Four 100 Five 100 Six 100 Seven 100 Eight 100 % Nine 100 % Ten 100 % XI. WITHDRAWALS AND LOANS 1. In-service distributions are permitted under the Plan after a participant attains (select one of the below options): ❑ Normal Retirement Age © Age 70' ("70'/z"is the default provision under the Plan if no selection is made.) ❑ Alternate age (after Normal Retirement Age): ❑ Not permitted at any age 2. A Participant shall be deemed to have a severance from employment solely for purposes of eligibility to receive distributions from the Plan during any period the individual is performing service in the uniformed services for more than 30 days. O Yes ❑ No ("Yes"is the default provision under the plan if no selection is made.) 3. Tax-free distributions of up to$3,000 for the direct payment of qualifying insurance premiums for eligible retired public safety officers are available under the Plan. O Yes ❑ No ("No"is the default provision under the Plan if no selection is made.) 4. In-service distributions of the Rollover Account are permitted under the Plan,as provided in Section 9.07. ❑ Yes 0 No ("No"is the default provision under the Plan if no selection is made.) 5. Loans are permitted under the Plan,as provided in Article XIII of the Plan: ❑ Yes 0 No ("No"is the default provision under the Plan if no selection is made.) Money Purchase Plan Adoption Agreement 6 XII. SPOUSAL PROTECTION The Plan will provide the following level of spousal protection (select one): ❑ 1. Participant Directed Election. The normal form of payment of benefits under the Plan is a lump sum.The Participant can name any person(s) as the Beneficiary of the Plan,with no spousal consent required. ❑ 2. Beneficiary Spousal Consent Election(Article XII).The normal form of payment of benefits under the Plan is a lump sum. Upon death, the surviving spouse is the Beneficiary,unless he or she consents to the Participant's naming another Beneficiary. ("Beneficiary Spousal Consent Election"is the default provision under the Plan if no selection is made.) ❑ 3. QJSA Election (Article XVII).The normal form of payment of benefits under the Plan is a 50%qualified joint and survivor annuity with the spouse(or life annuity,if single).In the event of the Participant's death prior to commencing payments,the spouse will receive an annuity for his or her lifetime. (If C is selected,the spousal consent requirements in Article XII also will apply.) XIII. FINAL PAY CONTRIBUTIONS The Plan will provide for Final Pay Contributions if either 1 or 2 below is selected. The following group of Employees shall be eligible for Final Pay Contributions: ❑ All Eligible Employees ❑ Other: Final Pay shall be defined as(select one): ❑ A. Accrued unpaid vacation ❑ B. Accrued unpaid sick leave ❑ C. Accrued unpaid vacation and sick leave ❑ D. Other(insert definition of Final Pay—must be leave that Employee would have been able to use if employment had continued and must be bona fide vacation and/or sick leave): ❑ 1. Employer Final Pay Contribution.The Employer shall contribute on behalf of each Participant %of Final Pay to the Plan (subject to the limitations of Article V of the Plan). ❑ 2. Employee Designated Final Pay Contribution.Each Employee eligible to participate in the Plan shall be given the opportunity at enrollment to irrevocably elect to contribute % (insert fixed percentage of final pay to be contributed) or up to % (insert maximum percentage of final pay to be contributed) of Final Pay to the Plan (subject to the limitations of Article V of the Plan). Once elected,an Employee's election shall remain in force and may not be revised or revoked. 140 Money Purchase Plan Adoption Agreement 7 XIV. ACCRUED LEAVE CONTRIBUTIONS The Plan will provide for accrued unpaid leave contributions annually if either 1 or 2 is selected below. The following group of Employees shall be eligible for Accrued Leave Contributions: in All Eligible Employees ❑ Other: Accrued Leave shall be defined as (select one): ❑ A. Accrued unpaid vacation ❑ B. Accrued unpaid sick leave ❑ C. Accrued unpaid vacation and sick leave ❑ D. Other(insert definition of accrued leave that is bona fide vacation and/or sick leave): • ❑ 1. Employer Accrued Leave Contribution.The Employer shall contribute as follows(choose one of the following options): ❑ For each Plan Year, the Employer shall contribute on behalf of each Eligible Participant the unused Accrued Leave in excess of (insert number of hours/days/weeks (circle one)) to the Plan (subject to the limitations of Article V of the Plan). ❑ For each Plan Year, the Employer shall contribute on behalf of each Eligible Participant %of unused Accrued Leave to the Plan (subject to the limitations of Article V of the Plan). ❑ 2. Employee Designated Accrued Leave Contribution. Each eligible Participant shall be given the opportunity at enrollment to irrevocably elect to contribute (insert fixed percentage of accrued unpaid leave to be contributed) or up to % (insert maximum percentage of accrued unpaid leave to be contributed) of Accrued Leave to the Plan(subject to the limitations of Article V of the Plan). Once elected,an Employee's election shall remain in force and may not be revised or revoked. XV. The Employer hereby attests that it is a unit of state or local government or an agency or instrumentality of one or more units of state or local government. XVI. The Employer understands that this Adoption Agreement is to be used with only the ICMA Retirement Corporation Governmental Money Purchase Plan and Trust.This ICMA Retirement Corporation Governmental Money Purchase Plan and Trust is a restatement of a previous plan,which was submitted to the Internal Revenue Service for approval on April 2, 2012,and received approval on March 31,2014. The Plan Administrator hereby agrees to inform the Employer of any amendments to the Plan made pursuant to Section 14.05 of the Plan or of the discontinuance or abandonment of the Plan.The Employer understands that an amendment(s) made pursuant to Section 14.05 of the Plan will become effective within 30 days of notice of the amendment(s) unless the Employer notifies the Plan Administrator, in writing, that it disapproves of the amendment(s). If the Employer so disapproves, the Plan Administrator will be under no obligation to act as Administrator under the Plan. XVII. The Employer hereby appoints the ICMA Retirement Corporation as the Plan Administrator pursuant to the terms and conditions of the ICMA RETIREMENT CORPORATION GOVERNMENTAL MONEY PURCHASE PLAN & TRUST. The Employer hereby agrees to the provisions of the Plan and Trust. Money Purchase Plan Adoption Agreement 8 XVIII. The Employer hereby acknowledges it understands that failure to properly fill out this Adoption Agreement may result in disqualification of the Plan. XIX. An adopting Employer may rely on an advisory letter issued by the Internal Revenue Service as evidence that the Plan is qualified under section 401 of the Internal Revenue Code to the extent provided in applicable IRS revenue procedures and other official guidance. In Witness Whereof, the Employer hereby causes this Agreement to be executed on this day of ,20 EMPLOYER ICMA RETIREMENT CORPORATION 777 North Capitol St.,NE Suite 600 Washington,DC 20002 800-326-7272 By: By: Print Name: James Hunt Print Name: Title: City Manager Title: Attest: Attest: 41, Money Purchase Plan Adoption Agreement 9 ICMA Retirement Corporation Governmental Money Purchase Plan &Trust Adoption Agreement ADDENDUM V. Eligibility Requirements Employees are eligible to participate in the 401 Plan if they are eligible to opt out of PERS and do so, or if the City has elected to make employer contributions on behalf of the employee, such as in the case of the city manager and police chief. VI. Contribution Provisions Employer: Employer contributions are not required. If employer contributions are made, Mandatory Participant Contributions are not required in order to be eligible for this employer contribution. Participant: Mandatory Participant Contributions are not required. 45 ICMA RETIREMENT CORPORATION "\ ._ 777 NORTH CAPITOL STREET, NE I WASHINGTON,DC 20002-4240 800-669-7400 I C A V 1,� ^RC WWW.ICMARC.ORG ,� BRC000-214-21268-201405-W1303 BUILDING PUBLIC SECTOR RETIREMENT SECURITY 14 Sponsored by: Hunt CITY OF SEWARD,ALASKA RESOLUTION 2016-028 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA,AUTHORIZING THE PURCHASE OF A FORD F-250 FROM CAL WORTHINGTON FORD FOR A PRICE OF $30,404 TO REPLACE UNIT#156 UTILIZING THE STATE OF ALASKA'S COMPETITIVE BID PROCESS, PLUS ACCESSORIES TOTALING $9,000, AND APPROPRIATING FUNDS WHEREAS,the Water/Wastewater Department seeks to replace Unit#156, a 2004 Dodge 2500 Quad Cab which is worn and in need of replacement; and WHEREAS,the existing VHF radio will be transferred to the new vehicle and additional accessories will be purchased, including$6,500 for the utility box and $2,500 for lights; and WHEREAS,this vehicle is essential to the day-to-day operations of the Water/Wastewater Departments, serving as the primary vehicle for the Water/Wastewater crew when working in the field; and WHEREAS,Seward City Code§6.05.020(C)requires the purchase of passenger vehicles be subject to the provisions of Seward City Code §6.10 and be considered major purchases; and WHEREAS, Seward City Code 6.10.120(B) exempts major purchases from a separate competitive procurement process when the city utilizes bids obtained from other governmental units; and WHEREAS,the city solicited quotes based on the State's competitive procurement process, for 3/4 Ton crew cab trucks,and Cal Worthington provided the lowest bid to meet the city's criteria; and NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD,ALASKA that: Section 1. The City Manager is hereby authorized to purchase an F-250 from Cal Worthington Ford in the amount of$30,404,and additional accessories totaling up to $9,000 with funding to come from a transfer from the Water Major Repair and Replacement Fund to the Motor Pool Fund. Section 2. In accordance with Seward City Code 6.10.120(B), this vehicle purchase is exempt from competitive procurement requirements in accordance with the recitals above which are incorporated herein. CITY OF SEWARD, ALASKA RESOLUTION 2016-028 Section 3. Funding in the amount of$30,404 plus$9,000 for accessories,for a total amount not to exceed$39,404 is hereby appropriated from the Water Major Repair and Replacement Fund account no. 17001-0000-3710-03000 to Motor Pool equipment account no. 03000-4500-8103. Section 4. This resolution shall take effect immediately. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 29th day of March, 2016. THE CITY OF SEWARD, ALASKA Jean Bardarson, Mayor AYES: NOES: ABSENT: ABSTAIN: ATTEST: Johanna Kinney, CMC City Clerk (City Seal) u( Agenda Statement eoF SEss9 Meeting Date: March 29, 2016 % ' h To: City Council qt KP kOX rsse17,7 Through: Jim Hunt, City Man er\ From: W.C. Casey, Public Works Director Agenda Item: Replace Vehicle#156 with a 2016 Ford F-250 BACKGROUND & JUSTIFICATION: When preparing the 2016/2017 Budget,staff planned to replace Unit#156,a 2004 Dodge 2500 Quad Cab pick-up. This vehicle is worn,and many of the 95,000+miles were driven over unpaved roads. Staff is adding oil on a weekly basis and it is in dire need of major repairs, or replacement. The department reviewed the results of the State's competitive procurement process for a class 156CC 3/4Ton Crew Cab 4X4(see attachment 1). The lowest bidder on the State's procurement list was Cal Worthington Ford at $30,404. Once City has the truck in its possession, additional accessories will be added at a cost of approximately $6,500 for a utility box and $2,500 for lights. To save money, the existing VHF Radio will be transferred to the new unity. The 2004 Dodge 2500 will be added to the City's future surplus sale list. INTENT: To replace vehicle#156 with a reliable vehicle that will save the City money in repair costs. CONSISTENCY CHECKLIST: Yes No N/A 1. Comprehensive Plan (document source here): X 2. Strategic Plan (document source here): X 3. Other (list): 2016/2017 Budget X FISCAL NOTE: The 2016/2017 Budget anticipated spending up to $100,000 from the Water Major Repair & Replacement Fund to replace two units. Funding for this purchase was approved in the 2016/2017 Budget, but an appropriation is necessary, and the total cost of $39,404 is below the $50,000 estimated cost for replacement of this vehicle. Approved by Finance Department: ii,, 9A.r/4 ATTORNEY REVIEW: Yes No Not A..licable X RECOMMENDATION: phoidtioft J-O LCD To approve the purchase of a new truck from Cal Workington Ford, for a total cost, including accessories, not to exceed $39,404. (6/1 '.. ..'.. -'''''''''''''''''''-147,r41.34 ga)iii a.6 30P eilt w4sWil ItiAltulagni,mlitlitie wl•immgleiceN oloWa'aPai ougiamaggebill4+1 *Ms aii.7 1010111 wpm eirrowor maw samadirapjfausi somiedip kisito prampwcpme vamp.1,, lall.12/%.73 1 r 1 :.:1 0 A Pr0'97.4 _.:_i-J- . tagniWatila anutvONNIUSCOLUTIOLISM,.. 1..... ,..,..---....---=....... .— . . _ . ' :z, •' _Q. -A‘,.' '", •1, -."'''''.r.-4.‘re. FiVil,3.17agt'g \, Y,,,, . 3 1131.11.330 IthILZWILicei r:faLlikt SIMO - _,- •-•,,--t•i _zi,-,xt2:wr,r,z.,), 1 , nntal,a1313 301.11.41.1'. IA NIDILI-j3 , WI.O.ilt,-,Xi6i033 NI 4W.11;" SNOLLIGNO3 V SMal,tC‘IV.LZ N NOLL11141 BNOWCINOO V SIAM IVI93:18 I NOL1.039 13VLLNO3 3101}3A AM Merl NOLI4IZI3S3I Noinair /31032111ONDIVn lgral011313d ALVA CEIZIVONAMOVI MORAN YOLIVILV100:aU. axiwr AO wiz/ma v a Imam TILVAin101111W emurstwax•NHL dO 700 M 1k10/ id ansamta 3131.11101tiat 2 4i2S-2.:3-1.1Z1= Ziatian awn 110.1741m03 Mu.cifir Una 3.11.=NM ZilliiiiiiiNO3 Wenn V 161111=1130 IMMO iliallxv 313,4310113111/VNIAV MP 1 IOW:Mid Mal=WAS 41.11111311d110 MI WOMAN SEW enact am41$ VISSai win AD 3nWA ciarniun mstisue-103:13111130 MOM 2142 In -dzialascas :aal-ra on; ,.. a3 3 aue ituaamivailinoV MI SWUM *LWOW R&M WPINWEIS bigie8 minv amomoNv misillAv Ha IsV3 CM :33.1S-ary 1 1.7Auxcio ari3A 3 4-mum do oomad I zoom 1 aapaas36 Ow s3-74 VlatWW :=1,2441UNIV egg•ilt isisoix ;sum Awn='mud&Du x/1 1333cin WW1 mokid CaLaill WW1 912139 1/71 viz koz a-4=a) g=am 1.7431.3133 TiIM 1L 3f1N3A V Giiiir3=: -1:12111 i28 JiVi.3`zzadra.lcrag sg.VT3 awn= ,1,13413.uraio ic am; --_ —•...1•10.1•MO / Weli. 306 Ca iMii i iiiwani.m4;rosaiptoo)13313 atarlainta 3.1Y13 1:49 12 L:4::, 1'04 asylAff IltrOltb,' YAWN JO 31141.3 WHINM i 1 Standard E'id. -nt:Class 156CC 3/4 Ton Crew Cab 4x4 Replacing Vehicle: 156 Color OEM White(Any other color requires prior authorization) CLASS 156 Darkest of OEM Manufactures Standard Cloth Upholstery Interior(doth or CREW CAB doth with vinyl trim) 3/4 TON 4X4 Seating for minimum of five(5)including drivel 9-Foot Bed(Long Box) GVWR: Minimum 9,200 Pounds Four Wheel Drive(4x4) Engine: Gas V8 40/20/40 Split Bench Cloth Front Seat Manufactures Standard Cloth Rear Seat Rubberized Vinyl Flooring Alaska Sales&Service al Worthington Ford Anchorage Chrysler Air Conditioning Contact: Richard Dixon Contact:Ray Marcum Contact: Calvin Towns Cruise Control/Tilt Wheel 1300 East 5th Avenue 4.31 tinge Street 2601 E. 5th Avenue Power WindowsR ower Door Locks Anchorage,Alaska 99501 Anchorage,Alaska 9950 Anchorage Alaska 99501 Keyless Remote Entry w/2 Fobs Phone: 265-7535 Phone:793-8213 Phone:907-276-1331 Mirrors:Outside-Trailer Tow Power/Heated mirrors left and right,driver adjusts!Fax: 265-7507 Fax: 793-8255 Fax:907-276-4191 OEM Up-Fitter Switches ! richarddi aksales.com fleetoil@aol.com calvintownsl @gmail.com Snow Plow Prep Package _ Spray in Bed Liner Model: Silverado 1WT Model: F250 XL Model: Ram 2500 ST OEM Trailer Hitch Package Model:CK25943 Model:W2B Model: DJ7L92 9 Engine:6.0 V-8 Engine:6.2 V-8 Engine:6.4 V-8 $ 30,954.00 $ 29,273.00 $ 31,391.00 AK Sales/Chevy Cal/Ford Chrysler/Dodge AVAILABLE OPTIONS 0 Turbo Diesel Engine in lieu of gas engine 1 6.5'Bed(Standard Box) $ (175.00) $ (190.00) $ (200.00) 0 Cloth Bucket Seats with Center Console - 1 OEM Stereo with CD and Hands Free Communication System $ 200.00 $ 546.00 $ 855,00 1 OEM t3aokup Camera sZstem $ 200.00 $ 460.00 $ 450.00 1 OEM Trailer Brake Controller $ 209.00 $ 230.00 $ 230.00_ 0 Privacy Glass 0 OEM or Dealer installeG Auto Start 1 Anti-Freeze-Long Life Coolant to a minimum:50 deerea protection $ 90.00 $ 85.00 $ 100.00 0 at!p ing to Feirbank.s ,.. 0 Shipping to Juneau 1=yes _1 1 $ 31.478.00 $ 30,404,00 $ 32,826.00 0=no __ I Don't Purchase 1 Purchase I l Don't Purchase kA C,OA vAix C✓i i 1 UNIT #156 — 2004 Dodge 2500 T., sa 6°70 1 I ! i 11MM - 'n 6 5 woo ` j t a . .„ . P .s.1 ` F • 94,962 Miles Body in fair condition with excess rust from topper Body in fair condition with excess rust staining from topper , s Y" • 1 f ,-.1 1111k,. ,i IF.,'"', . t. ek,a a4.'. - Rr rI k A. t � R -. f+1` + ��22 {S i Me .y '' - .$3 a „„ i1�'X1 D * 4,. The drivers' seat is worn through to metal The passenger side floor board is worn to metal too Sponsored by: Hunt CITY OF SEWARD, ALASKA RESOLUTION 2016-029 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA,AUTHORIZING THE PURCHASE OF A FORD F-250 FROM CAL WORTHINGTON FORD FOR A PRICE OF $30,404 TO REPLACE UNIT#158, UTILIZING THE STATE'S COMPETITIVE BID PROCESS, PLUS ACCESSORIES TOTALING$2,500,AND APPROPRIATING FUNDS WHEREAS, the Water/Wastewater Department seeks to replace Unit#158,a 2006 Ford F- 250 which has incurred significant repair costs, making replacement necessary and more cost- efficient; and WHEREAS, this unit was scheduled to be replaced in 2016,as approved in the 2016/2017 Budget, utilizing funds from the Water Major Repair and Replacement Fund; and WHEREAS, the existing VHF radio will be transferred to the new vehicle and additional accessories such as lights, will be added at a cost of approximately $2,500; and WHEREAS,this vehicle is essential to the day-to-day operations of the Water/Wastewater Departments,serving as the primary vehicle for the Water/Wastewater Forman when working in the field; and WHEREAS, Seward City Code §6.05.020(C) requires that the purchase of passenger vehicles be subject to the provisions of Seward City Code §6.10 and be considered major purchases; and WHEREAS, Seward City Code 6.10.120(B) exempts major purchases from a separate competitive procurement process, when the city utilizes bids obtained from other governmental units; and WHEREAS,the City solicited quotes based on the State's competitive procurement process, for 3/4 Ton crew cab trucks,and Cal Worthington provided the lowest bid to meet the city's criteria. NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD,ALASKA that: Section 1. The City Manager is hereby authorized to purchase a Ford F-250 from Cal Worthington in the amount of$30,404,and additional accessories totaling up to$2,500 with funding to come from a transfer from the Water Major Repair and Replacement Fund to the Motor Pool.. Section 2. In accordance with Seward City Code 6.10.120(B), this vehicle purchase is exempt from competitive procurement requirements in accordance with the recitals above which are 61 CITY OF SEWARD,ALASKA RESOLUTION 2016-029 incorporated herein. Section 3.Funding in the amount of$30,404 plus$2,500 for accessories,for a total amount not to exceed$32,904 is hereby appropriated from the Water Major Repair and Replacement Fund account no. 17001-0000-3710-0000-03000 to the Motor Pool equipment account 03000-4000-8103. Section 4. This resolution shall take effect immediately. PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 29th day of March, 2016. THE CITY OF SEWARD, ALASKA Jean Bardarson, Mayor AYES: NOES: ABSENT: ABSTAIN: ATTEST: Johanna Kinney, CMC City Clerk (City Seal) Agenda Statement t of set, Meeting Date: March 29, 2016arSEN To: Seward City Council r, q�As�P Through: Jim Hunt, City Manager From: W.C. Casey, Public Works Director Agenda Item: Replace Vehicle#158 with a 2016 Ford F-250. BACKGROUND & JUSTIFICATION: When preparing the 2016/2017 Budget,staff anticipated replacing Unit#158,a 2006 Ford F250 pick- up with just under 100,000 miles, with an anticipated cost of$50,000 for this vehicle replacement. This unit recently had a major mechanical breakdown in one of the cylinder heads. After numerous failed attempts at repairing this vehicle, staff researched the cost of replacing the cylinder head and determined that for a vehicle with this mileage it would be advisable to replace both cylinder heads for a cost of roughly$6,000. With this vehicle slated to be replaced in 2016,it is in the best interest of the City to forgo the repairs and purchase the new vehicle now. The department reviewed the results of the State's competitive procurement process for a class 156CC 3/4Ton Crew Cab 4X4(see attachment 1). The lowest bidder on the State's procurement list was Cal Worthington Ford at$30,404. Once the City has the truck in its possession, additional accessories will be added a cost of approximately$2,500(i.e. lights). To save money,the VHF Radio will be transferred from the old unit. The existing Unit #158 will be added to the City's future surplus sale list. INTENT: To replace vehicle#158 with a reliable vehicle that will save the City money in repair costs. CONSISTENCY CHECKLIST: Yes No N/A 1. Comprehensive Plan (document source here): X 2. Strategic Plan (document source here): X 3. Other(list): 2016/2017 Budget X FISCAL NOTE: The 2016/2017 Budget anticipated spending up to $100,000 out of the Water Major Repair and Replacement Fund to replace two units for the water/wastewater department. Funding for this purchase was approved in the 2016/2017 Budget,but an appropriation is necessary,and the total cost of$32,904 is well below the $50,000 estimated cost for replacement of this vehicle. Approved by Finance Department: ATTORNEY REVIEW: Yes No X Not ApplicableX RECOMMENDATION: QNQ,g 0 ikki Do 1.0 16 0 VA To approve the purchase of a new truck from Cal Worthington Ford, for a total cost, including accessories, not to exceed $32,904. �13-) CJTY OF SEWARD MOTOR POOL INTERNAL SERVICE FUND Budgeted Statement of Cash Flow For 2016 and 20I7 2015 2016 2017 Budget Budget Budget Beginning Cash Balance at 1/1/15*: 5736,050 Cash is provided by(used for) Change in net assets 84,387 -133,400 -272,800 Add expense items not affecting cash Depreciation 392,052 431,000 453,800 Net cash provided by operations $476,439 $297,600 $181,000 Other sources of cash Capital lease proceeds 0 0 0 Loan repayment-SMIC 330-Ton Lift 147,0I2 98,008 (c) 98,008 Loan repayment-50-Ton uavelift 29221 29,221 (a) 0 Loan repayment-SGH PERS 98,576 98,576 98,576 Other uses of cash Debt principal payments 0 0 (b) 0 Capital outlay not spent 455,000 (e) 0 0 Capital outlay (530,000) (d) 0 (f) 0 Net increase(decrease)in cash 676,248 523,405 377,584 Estimated ending cash balance 51,412,298 $1,935,703 52,313,287 (°) Ties to CAFR. (a) Loan matures I/I/2016. (b) No outstanding debt payment owed by Motor Pool. (c) Propose to extend payment period for this loan frau 6 to 9 years reducing revenue from 1147,012 to 198008,to relieve impact on GE subsidizing SMIC. (d) 1350K engine 3 refurb;118K parking;145K parks plow truth 1SOK sneers;142K tyc van;$25K wire usher. (e) Delayed purchases: 1350K engine 3 refurb;SUM parking;145K parks plow truck;142K tyc van. (I)Water/Sewer plans to spend up to 1100K on two trucks utsli7ing Water MR.RF Funds in 20I6. Adnnnntrativn plans to meet in work session with Council prior to year-end to determine which equipment/vehicle purchases to pursue. 614 STATE OF ALASKA HA STATE EC';linAart FLEET(Co:flan:Erg Au%zrkl fi.1 , , ' t • r511 E.42nd Avent.4. CA1 900-1 4-3 KVA .0E* s.7.71DEZ:!S 00,13,1TLT:IENiQ i Willi x CONTRACT: LrAn OCTCSER 24,21313 HEADQUARTERS' ,STATE Emir=FLEET ! 22511E.42K0 AVENUE i Dk.TE INITAL COI4TRACT BEMS: OCTOBER 24,2013 ANCHORAGE,.4L4', 4CrA MOS 25t473 PiiCNE/(ZT)25C4551 FAX DAM,Mtn.CONITA:CT BEDS: OCTOFER 31,2015 I CENTRACTOK! ALAsm SALES AND SERVICE IUUNIDER A PERMO r.IF MITITALS: 5 YEAR COS1TRACT I ADDRESS: 4300 EAST 5TH AVENUE INCHORAFE ALASKA cXOI 1 REGEWALS EXPiR,7!`:OAR): CONTACT to.,WE:RON EASTMAN 1?SW-1M EN ADCTAC.' E 1.7,Tii 11.,g SW- 15,13 DATED: SMITE! 10.r 13 rtran•iliz.„ISR:307-265-7555 i 1 F.STIMATED VALUE'CiF r.r.TAL TERM: $1,01X4035.50 SAJAIL:RDNJAKSA LES.COM ...I zonwastmeim . SEND emicas IN C:JELICATE TO:STATE EQULE.W.T FLEET,2250 E.42ND AVVIIII,ANCHORASE AK SEM THIN ORDER CONSTITITTEE A MONS congrrmw 13ETWEEtit THE STATE AND THE=TRACTOR LIS=HEREON. UNAUTHCRSIED ISODIRCATION WITHOUT 711S EXPIMZED PRIOR APAUVAL,OF THE CONTRACTING AUTHORTTY TILL.=OLT/V A FIFANCIAL O'SLMATION ON THE CONTRACTOR i4ND!CTI UNAUTFCIUMD STATE F znevolEL!RAKING THE CHANGE ' OMPINIIIIIIII• ' r i ESCRIPTEON LIGHT DInvvEincLa. •IC171.V..rr SECTION I SPECI.,I /711EIS& CMDITICNS aECTION i. • STAIOAqD TO.RUS & corDmrms SECTICA 19. 3PECIFICATIONS SECTION V'. vo..r, PRICE SCHEDULE I etitagAcafratit-41V r.ki,aa". 3143LING (•%, ' - ' ----- "'--. 1 DUANT FTITON,MIT RAMIS OFFICER 1 1;0--)•• •'',-,-- ,, 1..m•••••••=1MR.. .o. .m...1111110, Mts a, ..••. •• '^(111TRACTUR Auvcrirr!WE&TrIll £141NATUPE 1 ,,„,..2 .. / -... L 11,011TAIrt 1.CV:Mal mx.3‘trriaar aral ericstig ensmert nal*ee.11g Pi...1 X Za iritee43 gad d;C:llr-r45 it1:11,2 tpetIl Oram 2.The SU le: 14:rt7L.. er talc tco trien mix oir.;•-,r 32,Igr3 avigPii.,2z.nadas ha 1124.411611.bac era facto axaliaida urns eft elem wal nal ter"maim ...----... Standard Equipment:Class 156CC 3/4 Ton Crew Cab 4x4 Replacing Vehicle: 158 Color:OEM White(Arty other color requires prior authorization) CLASS 156 Darkest of OEM Manufactures Standard Cloth Upholstery Interior(cloth or CREW CAB cloth with vinyl trim) 3/4 TON 4X4 Seating for minimum of five(5)including driver 8-Foot Bed (Long Box) GVWR: Minimum 9,200 Pounds Four Wheel Drive(4x4) rngirc. Gar vn 40/20/40 Split Bench Cloth Front Seat Manufactures Standard Cloth Rear Seat Rubberized Vinyl Flooring Alaska Sales&Service Cal Worthington Ford Anchorage Chrysler Air Conditioning Contact: Richard Dixon Contact: Ray Marcum Contact:Calvin Towns Cruise Control/Tilt Wheel 1300 East 5th Avenue 431 Unga Street 2601 E. 5th Avenue Power Windows/Power Door Locks Anchorage,Alaska 99501 Anchorage,Alaska 9950 Anchorage Alaska 99501 Keyless Remote Entry w/2 Fobs Phone:265-7535 Phone: 793-8213 Phone: 907-276-1331 Mirrors:Outside-Trailer Tow Power/Heated mirrors left and right,driver adjustat Fax:265-7507 Fax: 793-8255 Fax: 907-276-4191 OEM Up-Fitter Switches richafdd�aksales.com fleetoil@ aol.com caivintownsl a,gmail_corn Snow Plow Prep Package LJ rl\ Spray in Red Liner Model:Silverado 1 WT Model: F250 XL _ Model; Ram 2500 ST OEP1 Trailer litc-" Package M^del: CK25943 Model W2B Model: DJ7L92 _ Engine:6.0 V-8 Engine:6.2 V-8 Engine.6.4 V-8 S 30,954.00 $ 7.9,273.00 $ 31,391.00 AK Sales/Chevy Cal/Ford Chrysler/Dodge r ,A'l..AB r nPTIONS 1 0 Turbo Diesel Engine in lieu of pas engine 1 6 5'Bed (Standard Box) $ (175.00) $ (190.00) ' $ (200.00) 0 Cloth Bucket Seats with Center Console - 1 OEM Stereo with CD and Hands Free Communication System $ 200.00 $ 546.00 $ 855.00 1 OEM Backup Camera system $ 200.00 $ 460.00 $ 450.00 1 OEM Trailer Brake Controller $ 209.00 $ 230.00 $ 230.00 0 Privacy Glass —_ 0 OEM or Dealer Installed Auto Start 1 Anti•Freeze-Long Life Coolant to a Trin.mumP50 degr^e protection $ -_� 90.00 $ — 85.00 $ 100.00 0 SIS my t� Fairbanks I L_-_� —� �___.__— —, __. PCJ — _ _—_ _ 0 ( hirpin:l to Aneau I - -- I— — — — S 11 478.001 .30.404.00 a 32.826.00 no Don't Purchase l Purchase L Don't Purchase 1-0,r1( \\4ti\k.;1 V _i UNIT #158 - 2006 FORD F250 ;4; YTt .t;� , . .. e " y� tt 1. t Drivers side exterior Passenger side exterior ' x�«"': 30 1 'i `"a{. ,55'e -10 1 I ltzill" i 'tAMkT li `okCE Pi 0� 321 I .,!CE ' o. 1 I � ' 4 w' ., . . Odometer 104,456 Drivers' seat, duct tape at its finest. This unit experienced a mechanical failure at 104,455 miles. City of Seward, Alaska Preliminary Annual Budget Report • For the Quarter ended December 31, 2015 We are pleased to provide this DRAFT budget report for the year ended December, 2015. The following pages of this report contain summary Revenue budget-to-actual information, summary Expenditure budget-to-actual information, and detailed expenditure/expense budget-to- actual information for all departments. The Funds contained in this report include the. General Fund and the enterprise funds(Harbor, SMIC, Parking,Electric, Water and Wastewater). The City maintains its fmancial records on a calendar year basis, so this information covers the period January 1 through December 31, 2015. Because the finance department is still preparing the final close-out of the books for year-end, some of the information is not yet in final form, including the computation of payments-in-lie-of-taxes, depreciation, amortization of contributions-in-aid, investment interest, and a number of minor adjustments. Therefore, this information is considered preliminary and subject to change upon final audit. If you have questions or require additional information,please feel free to contact finance director Kristin Erchinger at(907)224-4064, or by e-mail at kerchinger@cityofseward.net. 5% December 2015 Financials as of 3/22/16 1 Monthly Budget-to-Actual Revenue Report -- By Fund DRAFT Run:3/22/2016 at 11:40 AM City of Seward Page: 1 General Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 4000 Tax Revenue-Sales 463,360 4,879,996 4,909,151 (29.155) 4,909,151 (29,155) 99.41 4010 Tax Revenue-Real Property (11.401) 736,925 720,000 16,925 720,000 16,925 102.35 4011 Tax Revenue-Personal Property 407 241,117 290.000 (48,883) 290,000 (48.883) 83.14 4012 Tax Revenue-Motor vehicle 4,243 25,623 28,000 (2,377) 28,000 (2,377) 91.51 4020 Hotel/Motel Room Tax 53,898 458,605 388,850 69,755 388,850 69,755 117.94 4030 Payments in Lieu of Tax 2,617 88,331 74,000 14,331 74,000 14,331 119.37 4040 Penalties and Interest on Taxes 1,106 4,007 1,600 2,407 1,600 2,407 250.42 4100 Building Permits 530 96.672 50,000 46,672 50,000 46,672 193.34 4101 Permits-Taxi 93 1,277 1,000 277 1,000 277 127.68 4102 DMV-Drivers License 1,495 21,503 24,000 (2,498) 24,000 (2,498) 89.59 4103 DMV-Motor Vehicles 4,367 65,454 65,000 454 65,000 454 100.70 4104 Animal Control Licenses 15 280 350 (70) 350 (70) 79.99 4105 Business License 2,430 18,460 21,000 (2,540) 21,000 (2,540) 87.90 4106 License and Permits-Misc 362 1,803 2,000 (197) 2,000 (197) 90.17 4200 Revenue Sharing 0 216,994 250,000 (33,006) 250,000 (33,006) 86.80 4201 PERS On-Behalf payments by SOA 93,154 983,049 983,049 0 983,049 0 100.00 4202 Jail Contract 0 519,887 295,203 224,684 295,203 224,684 176.11 4203 Dispatch Contract w/State of AK 9,000 42,250 36,000 6,250 36,000 6,250 117.36 4204 KPB 911 Dispatch 26,160 53,040 50,640 2,400 50,640 2,400 104.74 4205 Alaska Liquor Tax 0 19,350 22,000 (2,650) 22,000 (2,650) 87.95 c 4206 Alaska Raw Fish Tax 334,691 334,691 520,000 (185.309) 520,000 (185.309) 64.36 4207 Fisheries Resource Landing Tax 14,338 17,356 0 17,356 0 17,356 0.00 4251 Grant Revenue-Federal Grants 8,232 29,296 680 28,616 680 28,616 4,308.16 4252 Grant Revenue-State Grants 564 59,370 45,166 14,204 45,166 14,204 131.45 4253 Grant Revenue-Misc Grants (2,500) 4,779 794 3,986 794 3,986 602.09 4300 Admin.Exp.-Jail 7,503 90,037 90.037 0 90,037 0 100.00 4301 Admin Exp.-Harbor 27,746 332,948 332,948 0 332,948 0 100.00 4302 Admin.Exp.-SMIC 7,368 88,421 88,869 (448) 88,869 (448) 99.50 4303 Admin.Exp.-Parking Fund 866 10,391 9,959 432 9,959 432 104.34 4304 Admin.Exp.-Electric 72,380 868,558 868,558 0 868,558 0 100.00 4305 Admin.Exp.-Water 19,968 239,611 239,611 0 239,611 0 100.00 4306 Admin.Exp.-Sewer 12,194 146,328 146,328 0 146,328 0 100.00 4307 Copying Fees 40 10,743 9,000 1,743 9,000 1,743 119.36 4308 Sales Tax Credit 4,000 4,000 4,000 0 4,000 0 100.00 4309 Zoning Fees 47 140 0 140 0 140 0.00 4311 Zoning Fees 0 0 250 (250) 250 (250) 0.00 4320 Misc Dog Fees 293 1,327 2,200 (873) 2,200 (873) 60.31 4321 Miscellaneous Jail Revenue 0 0 1,500 (1,500) 1,500 (1,500) 0.00 4322 Miscellaneous Dispatching 833 10,000 10,000 0 10,000 0 100.00 4323 Miscellaneous Police Fees 160 2,366 0 2,366 0 2,366 0.00 4331 Shop Work Orders 0 2,538 2,800 (262) 2,800 (262) 90.64 4340 P&R:Public Use Fees 181 1,818 3,500 (1,682) 3,500 (1,682) 51.93 4341 P&R:Punchard Fees 934 19,269 20,000 (731) 20,000 (731) 96.34 4342 P&R:Class Registrations 2,200 45,981 64,000 (18,019) 64,000 (18,019) 71.84 4343 P&R:Facility Rental 281 4,247 650 3,597 650 3,597 653.36 4344 P&R:Toumaments 0 1,439 10,000 (8,561) 10,000 (8,561) 14.39 4345 P&R:Special Events 0 19,201 20,000 (799) 20,000 (799) 96.01 4347 P&R:Shower Fees 0 14,668 11,000 3,668 11,000 3,668 133.35 Monthly Budget-to-Actual Revenue Report -- By Fund DRAFT Run:3/22/2016 at 11:40 AM City of Seward Page: 2 General Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget 4348 P&R:Rock Wall Fees 0 466 1,200 (734) 1,200 (734) 38.86 4349 P&R:Pavilion Fees 47 4,646 4,000 646 4,000 646 116.15 4350 P&R:Camping Fees 19 384,852 270,000 114,852 270,000 114,852 142.54 4351 P&R:Camping w/Utilities 0 260,765 220,000 40,765 220,000 40,765 118.53 4352 P&R:RV Dump Station 0 14,499 5,000 9,499 5,000 9,499 289.98 4353 P&R:Misc Revenue 0 599 1,200 (601) 1,200 (601) 49.94 4354 P&R:Work Orders 456 6,355 0 6,355 0 6,355 0.00 4370 Library Service Revenue 760 9,949 13,000 (3,051) 13,000 (3,051) 76.53 4371 Library Circulation Revenue 321 4,454 7,500 (3,046) 7,500 (3.046) 59.38 4372 Museum Revenue 0 0 12,000 (12.000) 12,000 (12,000) 0.00 4373 Museum Admissions 0 19,359 0 19,359 0 19,359 0.00 4380 Land Rents&Leases 8,825 87,134 55,000 32,134 55,000 32,134 158.43 4382 Jail Facility Rental 2,500 30,000 30,000 0 30,000 0 100.00 4383 Municipal Building Rent 0 67,329 65,000 2,329 65,000 2,329 103.58 4400 Fines and Bails 1,363 17,993 10,000 7,993 10,000 7,993 179.93 4500 GF Interest on Investments 42 23,235 50,000 (26,765) 50,000 (26,765) 46.47 4501 GF Penalties&Interest 40 1,081 3,000 (1,919) 3,000 (1,919) 36.02 4610 Surplus Sales 0 120 2,000 (1,880) 2,000 (1,880) 6.00 4611 Gravel Sales 0 1,734 0 1,734 0 1,734 0.00 4620 Franchise Fee-Refuse 6 17,430 15,000 2,430 15,000 2,430 116.20 4630 City Clerk Fees 12 156 200 (44) 200 (44) 77.85 4632 Insurance Recovery/Rebate 0 52,591 0 52,591 0 52,591 0.00 4633 Vending Machine Fees 0 600 2,500 (1,900) 2,500 (1.900) 24.00 4639 Misc Service Fees 20,665 21,234 3,000 18,234 3,000 18,234 707.79 4700 Other Financing Sources 0 364 0 364 0 364 0.00 5899 Miscellaneous Revenue (33) 13,353 0 13,353 0 13,353 0.00 5911 Unrealized gain on FV of Investments 0 397 0 397 0 397 0.00 Total Revenues $ 1,199,178 $ 11,874,841 $ 11,483,293 $ 391,548 $ 11,483,293 $ 391,548 $ 103.41 Monthly Budget Expenditure Report by Fund DRAFT Run:3/22/2016 at 11:39 AM City of Seward Page: 1 General Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 337,644 3,699,469 4,078,893 379,424 4,078,893 379,424 90.70 6001 Overtime 26,784 209,816 130,937 (78,879) 130,937 (78.879) 160.24 6002 Standby Time 1,358 7,856 8,169 313 8,169 313 96.17 6100 Medicare 7,795 85,947 82,778 (3.169) 82,778 (3.169) 103.83 6101 Unemployment Insurance 3,175 15,107 7,500 (7,607) 7,500 (7,607) 201.42 6102 Workers'Compensation (6.677) 147,827 142,612 (5,215) 142,612 (5.215) 103.66 6200 Leave Time 59,506 375,200 440,354 65,154 440,354 65,154 85.20 6201 Retirement Benefits 174,362 1,816,528 1,888,107 71,579 1,888,107 71,579 96.21 6202 Health Insurance 63,709 1,419,435 1,700,993 281,558 1,700,993 281,558 83.45 6203 In Lieu of FICA 154 2,736 4,939 2,203 4,939 2,203 55.39 Total Personnel Costs: $ 667,810 $ 7,779,921 $ 8,485,282 $ 705,361 $ 8,485,282 $ 705,361 $ 91.69 Non-Personnel Costs: 7000 Audit 0 99,785 95,000 (4,785) 95,000 (4,785) 105.04 7001 Communications 9,758 114,051 103,995 (10,056) 103,995 (10.056) 109.67 7002 Postage and Freight 942 27,373 44,254 16,881 44,254 16,881 61.85 7003 Banking&Credit Card Fees 574 23,868 10,100 (13,768) 10,100 (13.768) 236.31 7004 Insurance 1,143 225,933 217,996 (7,938) 217,996 (7.938) 103.64 7006 Legal 10,021 96,879 130,000 33,121 130,000 33,121 74.52 'I 7009 Contracted Services 42,691 377,466 402,246 24,780 402,246 24,780 93.84 7011 Testing 173 5,970 0 (5.970) 0 (5.970) 0.00 7012 Other Special Services 326 36,134 45,900 9,766 45,900 9,766 78.72 7013 State Lobbying Fees 0 84,500 84,500 0 84,500 0 100.00 7014 Federal Lobbying Fees 7,667 92,017 92,200 183 92,200 183 99.80 7015 Utilities 58,281 495,385 471,999 (23.386) 471,999 (23.386) 104.95 7016 Heating Fuel 5,918 58,190 110,226 52,036 110,226 52,036 52.79 7017 Rents&Leases 3,241 76,316 62,500 (13.816) 62,500 (13,816) 122.10 7201 Library Books Library PLA Grant 726 14,233 17,352 3,118 17,352 3,118 82.03 7202 Library Periodicals 0 1,055 3,000 1,945 3,000 1,945 35.15 7203 Library Standing Orders 0 1,833 5,000 3,167 5,000 3,167 36.66 7204 Library Non-Print 608 5,093 5,500 407 5,500 407 92.59 7208 Museum Collection Supplies 106 106 0 (106) 0 (106) 0.00 7210 Vehicle Supplies 2,542 8,313 7,820 (493) 7,820 (493) 106.30 7211 Gas&Lube 8,572 46,146 111,550 65,404 111,550 65,404 41.37 7212 Uniform Allowance 65 8,317 6,920 (1,397) 6,920 (1,397) 120.18 7213 Safety Equipment 367 8,717 17,575 8,858 17,575 8,858 49.60 7214 Janitorial Supplies 243 14,154 13,800 (354) 13,800 (354) 102.56 7215 Operating Supplies 60,375 355,932 286,454 (69.478) 286,454 (69,478) 124.25 7216 Maintenance&Repair 19,097 174,246 225,670 51,424 225,670 51,424 77.21 7217 Small Tools&Equipment 25,696 70,061 69,195 (866) 69,195 (866) 101.25 7218 Inmate Meals 1,270 11,348 14,000 2,652 14,000 2,652 81.06 7300 Advertising 1,089 25,056 32,570 7,514 32,570 7,514 76.93 7301 Subscriptions&Dues 3,163 32,742 24,414 (8,328) 24,414 (8,328) 134.11 7302 Travel&Subsistence 13,364 100,246 106,710 6,463 106,710 6,463 93.94 7303 Education&Training 1,322 38,000 53,906 15,907 53,906 15,907 70.49 7304 Equipment Rent 1,158 23,440 54,860 31,420 54,860 31,420 42.73 7305 Grant Overhead 0 0 89 89 89 89 0.00 Monthly Budget Expenditure Report by Fund DR/ FT Run:3/22/2016 at 11:39 AM City of Seward Pae: 2 General Fund 9 For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7306 In-Kind Expenses 84 84 0 (84) 0 (84) 0.00 7307 GF Administrative Fee 7,503 90,037 90,037 0 90,037 0 100.00 7800 Sister City Program 0 3,889 4,500 611 4,500 611 86.42 7801 Contributions 0 204,128 204,128 0 204,128 0 100.00 7802 Contributions to Senior Citizens 0 75,000 75,000 0 75,000 0 100.00 7803 Contributions to SCF (25.000) 25,000 25,000 0 25,000 0 100.00 7804 Elections 0 1,171 4,000 2,829 4,000 2,829 29.29 7805 Promotion 0 9,719 5,350 (4,369) 5,350 (4.369) 181.67 7806 Volunteer Fireman Stipend 0 20,000 20,000 0 20,000 0 100.00 7807 Contingency 0 5,062 11,300 6,239 11,300 6,239 44.79 7808 Bad Debt Expense 0 0 1,500 1,500 1,500 1,500 0.00 7810 Miscellaneous Expense (372) 17,737 29,775 12,038 29,775 12,038 59.57 8012 Debt Service Interest Expense 0 155,150 155,150 0 155,150 0 100.00 8103 Capital Equipment 0 5,566 9,000 3,434 9,000 3,434 61.84 8104 Motor Pool Rent 17,969 215,629 215,629 0 215,629 0 100.00 8300 Debt Service Principal 0 90,000 200,784 110,784 200,784 110,784 44.82 Total Non-Personnel Costs: $ 280,682 $ 3,671,077 $ 3,978,454 $ 307,377 $ 3,978,454 $ 307,377 $ 92.27 Total Expenditures $ 948,492 $ 11,450,998 $ 12,463,736 $ 1,012,738 $ 12,463,736 $ 1,012,738 $ 91.87 City of Seward DRAFT Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department Page: 1 General Fund Mayor and Council For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 22,300 17,800 17,545.98 18,000 97.48 Medicare 1,557 1,362 1,375.07 1,228 111.98 Workers'Compensation 183 153 134.79 124 108.74 Retirement Benefits 315 20 1,221.67 1,318 92.72 Total Personnel Costs: $ 24,355 $ 19,335 $ 20,277.51 $ 20,670 $ 98.10 Non-Personnel Costs: Audit 74,670 72,283 99,785.00 95,000 105.04 Communications 3,368 3,098 4,593.01 3,500 131.23 Postage and Freight 1,132 1,273 580.23 1,900 30.54 Insurance 709 496 668.40 900 74.27 Contracted Services 0 0 3,160.00 0 0.00 Other Special Services 0 118 0.00 0 0.00 State Lobbying Fees 89,761 84,500 84,500.00 84,500 100.00 Federal Lobbying Fees 72,696 99,075 92,017.00 92,200 99.80 Operating Supplies 5,960 8,981 9,197.65 9,000 102.20 Small Tools&Equipment 1,145 1,096 1,680.64 1,500 112.04 Advertising 11,712 13,066 13,399.60 22,000 60.91 Subscriptions&Dues 3,304 3,800 3,405.92 3,600 94.61 Travel&Subsistence 11,046 17,135 13,324.62 22,000 60.57 4-- Education&Training 1,200 210 5,189.99 1,500 346.00 0) Sister City Program 6,495 2,485 3,888.73 4,500 86.42 Promotion 11,738 11,168 7,219.32 5,000 144.39 Contingency 2,500 2,500 0.00 3,000 0.00 Miscellaneous Expense 0 125 0.00 0 0.00 Total Non-Personnel Costs: $ 297,436 $ 321,409 $ 342,610.11 $ 350,100 $ 97.86 Total Expenditures $ 321,791 $ 340,744 $ 362,887.62 $ 370,770 $ 97.87 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department \r-,`"' Page: 2 General Fund Legislative Boards & Commissions For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 29,434 26,999 31,768.32 19,393 163.81 Medicare 427 393 507.20 308 164.70 Workers'Compensation 239 229 286.81 140 204.92 Retirement Benefits 4,130 2,831 3,759.57 3,811 98.66 Health Insurance 12,733 13,918 14,292.99 15,032 95.09 Total Personnel Costs: $ 46,963 $ 44,370 $ 50,614.89 $ 38,684 $ 130.84 Non-Personnel Costs: Postage and Freight 5 9 0.00 104 0.00 Insurance 633 595 577.84 696 83.03 Operating Supplies 784 866 195.57 1,996 9.80 Subscriptions&Dues 140 400 0.00 1,004 0.00 Travel&Subsistence 533 1,117 1,025.94 2,504 40.97 Education&Training 0 480 0.00 4,996 0.00 In-Kind Expenses 0 0 84.32 0 0.00 Total Non-Personnel Costs: $ 2,095 $ 3,467 $ 1,883.67 $ 11,300 $ 16.67 Total Expenditures $ 49,058 $ 47,837 $ 52,498.56 $ 49,984 $ 105.03 City of Seward DRAFT Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department Page: 3 General Fund Legal For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Communications 0 210 0.00 0 0.00 Legal 78,390 99,572 96,878.72 130,000 74.52 Other Special Services 9,165 0 0.00 0 0.00 Subscriptions&Dues 0 333 0.00 0 0.00 Travel&Subsistence 1,619 1,317 1,732.03 0 0.00 Total Non-Personnel Costs: $ 89,174 $ 101,432 $ 98,610.75 $ 130,00b $ 75.85 Total Expenditures $ 89,174 $ 101,432 $ 98,610.75 $ 130,000 $ 75.85 ...)- 6-c., City of Seward ®RAFT Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department General Fund City Clerk Page. 4 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 132,391 141,497 134,092.71 153,652 87.27 Overtime 1,419 2,859 1,644.15 1,691 97.23 Medicare 2,744 2,155 2,293.71 2,264 101.31 Workers'Compensation 2,109 1,207 1,155.00 1,004 115.04 Leave Time 14,913 16,564 18,159.75 16,743 108.46 Retirement Benefits 19,471 16,144 16,212.84 16,371 99.03 Health Insurance 60,630 74,707 70,152.26 80,683 86.95 Total Personnel Costs: $ 233,677 $ 255,133 $ 243,710.42 $ 272,408 $ 89.47 Non-Personnel Costs: Communications 0 1,469 0.00 0 0.00 Insurance 2,577 2,841 2,871.92 3,000 95.73 Contracted Services 4,864 5,694 2,240.02 9,000 24.89 Operating Supplies 22 130 938.96 0 0.00 Advertising 239 0 0.00 0 0.00 Subscriptions&Dues 468 370 500.00 700 71.43 Travel&Subsistence 3,371 5,569 4,285.40 5,000 85.71 Education&Training 1,636 2,651 2,657.19 2,500 106.29 Equipment Rent 6,897 5,560 5,560.00 6,000 92.67 Elections 1,562 2,866 1,171.43 4,000 29.29 c Promotion 0 162 0.00 0 0.00 Miscellaneous Expense 76 0 0.00 0 0.00 Total Non-Personnel Costs: $ 21,712 $ 27,312 $ 20,224.92 $ 30,200 $ 66.97 Total Expenditures $ 255,389 $ 282,445 $ 263,935.34 $ 302,608 $ 87.22 City of Seward DRAT' Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department Page: 5 General Fund City Manager For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 227,014 230,342 189,202.61 188,991 100.11 Overtime 0 0 1,454.69 0 0.00 Medicare 3,498 3,541 2,792.14 2,852 97.90 Unemployment Insurance 0 0 2,898.21 0 0.00 Workers'Compensation 3,628 4,788 1,437.42 1,316 109.23 Leave Time 25,684 29,945 26,066.52 25,587 101.87 Retirement Benefits 34,318 26,815 21,284.74 23,897 89.07 Health Insurance 67,833 85,466 56,582.42 52,254 108.28 Total Personnel Costs: $ 361,975 $ 380,897 $ 301,718.75 $ 294,897 $ 102.31 Non-Personnel Costs: Communications 3,825 4,093 4,142.64 3,000 138.09 Postage and Freight 76 210 280.76 300 93.59 Insurance 5,098 4,971 4,596.72 5,000 91.93 Contracted Services 45,000 3,718 1,727.84 3,000 57.59 Utilities 0 3,382 4,313.49 2,000 215.67 Gas&Lube 1,371 2,781 2,599.66 1,400 185.68 Operating Supplies 3,161 4,859 10,755.44 6,000 179.26 Maintenance&Repair 0 90 15.00 500 3.00 Small Tools&Equipment 3,541 385 1,617.32 1,000 161.74 Advertising 60 188 2,379.27 500 475.82 Subscriptions&Dues 5,428 10,101 4,253.96 2,000 212.69 Travel&Subsistence 20,510 21,683 19,126.75 17,000 112.51 Education&Training 373 2,099 6,470.95 1,000 647.12 Promotion 790 1,555 2,500.00 350 714.20 Contingency 4,561 5,680 5,061.50 8,300 60.98 Miscellaneous Expense 468 417 2,542.98 2,000 127.15 Motor Pool Rent 0 4,285 4,285.00 4,285 100.00 Total Non-Personnel Costs: $ 94,262 $ 70,497 $ 76,669.28 $ 57,635 $ 133.03 Total Expenditures $ 456,237 $ 451,394 $ 378,388.03 $ 352,532 $ 107.33 City of Seward DR Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department r General Fund MIS Page: 6 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 126,902 151,433 179,058.45 153,262 116.83 Overtime 1,024 2,380 1,595.82 5,338 29.90 Medicare 2,052 2,345 2,849.75 2,541 112.15 Workers'Compensation 2,044 1,320 1,387.02 1,096 126.56 Leave Time 16,517 19,151 20,094.36 18,481 108.73 Retirement Benefits 19,445 18,171 20,675.35 20,734 99.72 Health Insurance 40,420 49,667 46,863.26 53,640 87.37 Total Personnel Costs: $ 208,404 $ 244,467 $ 272,524.01 $ 255,092 $ 106.83 Non-Personnel Costs: Communications 3,979 4,441 4,291.81 4,000 107.30 Postage and Freight 0 7 927.72 500 185.53 Insurance 2,579 2,894 3,287.00 3,400 96.68 Contracted Services 0 0 0.00 5,500 0.00 Uniform Allowance 0 0 294.88 0 0.00 Operating Supplies 22,294 30,081 26,020.10 26,000 100.08 Maintenance&Repair 5,000 3 0.00 5,000 0.00 Small Tools&Equipment 6,289 4,998 2,953.00 5,000 59.06 Advertising 0 75 0.00 500 0.00 Subscriptions&Dues 1,195 4,488 195.87 500 39.17 Travel&Subsistence 3,468 1,485 2,187.77 2,500 87.51 Education&Training 0 0 0.00 5,000 0.00 Miscellaneous Expense 0 76 0.00 500 0.00 Capital Equipment 3,894 0 0.00 0 0.00 Total Non-Personnel Costs: $ 48,698 $ 48,548 $ 40,158.15 $ 58,400 $ 68.76 Total Expenditures $ 257,102 $ 293,015 $ 312,682.16 $ 313,492 $ 99.74 City of Seward DRAFT Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department Page: 7 General Fund Community Development For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 112,325 119,438 143,446.09 150,023 95.62 Overtime 0 64 416.76 0 0.00 Medicare 1,765 1,826 2,328.24 2,286 101.85 Workers'Compensation 1,805 1,006 1,151.56 1,045 110.20 Leave Time 12,328 13,095 17,069.67 13,225 129.07 Retirement Benefits 15,734 14,117 16,697.74 16,779 99.52 Health Insurance 39,018 50,457 46,953.58 54,494 86.16 Total Personnel Costs: $ 182,975 $ 200,003 $ 228,063.64 $ 237,852 $ 95.88 Non-Personnel Costs: Communications 2,609 2,807 2,865.56 3,000 95.52 Postage and Freight 120 168 285.47 500 57.09 Insurance 2,141 2,504 2,744.84 2,700 101.66 Contracted Services 14,025 35,574 53,595.00 55,000 97.45 Operating Supplies 1,939 5,606 861.22 2,200 39.15 Maintenance&Repair 1,424 536 1,639.48 1,500 109.30 Small Tools&Equipment 1,071 1,770 633.84 4,000 15.85 Subscriptions&Dues 60 958 0.00 0 0.00 Travel&Subsistence 6,790 10,794 2,828.45 1,500 188.56 Education&Training 1,095 1,260 605.00 4,600 13.15 Equipment Rent 0 0 149.63 3,000 4.99 Miscellaneous Expense 285 240 0.00 1,000 0.00 SD Capital Equipment 0 0 0.00 4,000 0.00 Total Non-Personnel Costs: $ 31,559 $ 62,217 $ 66,208.49 $ 83,000 $ 79.77 Total Expenditures $ 214,534 $ 262,220 $ 294,272.13 $ 320,852 $ 91.72 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report byDepartment DRAFT Page: 8 9 General Fund Finanp e� For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 367,359 390,269 447,723.06 576,640 77.64 Overtime 3,718 6,100 17,583.98 4,064 432.67 Medicare 5,941 8,717 9,693.83 8,513 113.87 Workers'Compensation 5,893 3,377 3,633.96 3,892 93.37 Leave Time 41,379 43,000 48,226.46 60,154 80.17 Retirement Benefits 51,912 38,971 49,881.22 56,935 87.61 Health Insurance 135,395 149,995 164,385.49 210,906 77.94 Total Personnel Costs: $ 611,597 $ 640,429 $ 741,128.00 $ 921,104 $ 80.46 Non-Personnel Costs: Communications 6,399 6,262 8,531.33 6,500 131.25 Postage and Freight 2,468 2,485 843.68 2,600 32.45 Insurance 7,432 8,006 8,455.62 8,200 103.12 Contracted Services 7,230 700 4,210.38 10,000 42.10 . Testing 0 0 199.00 0 0.00 Operating Supplies 21,421 23,852 29,538.58 14,000 210.99 Maintenance&Repair 55,894 28,957 36,320.50 36,000 100.89 Small Tools&Equipment 0 5,892 3,430.58 4,000 85.77 Advertising 158 45 1,416.92 500 283.36 Subscriptions&Dues 2,529 2,397 2,627.00 1,300 202.08 Travel&Subsistence 11,912 17,717 15,615.49 12,000 130.13 Education&Training 7,065 5,150 4,292.00 8,000 53.65 d Miscellaneous Expense 1,678 605 42.20 1,200 3.52 Capital Equipment 0 2,666 0.00 3,000 0.00 Total Non-Personnel Costs: $ 124,186 $ 104,734 $ 115,523.28 $ 107,300 $ 107.66 Total Expenditures $ 735,783 $ 745,163 $ 856,651.28 $ 1,028,404 $ 83.30 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by DepartmentP'dS^4 Page: 9 General Fund General Services 0 �TO i For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 0 0.00 0 0.00 Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Communications 7,834 1,336 1,089.01 1,600 68.06 Postage and Freight 8,073 12,527 1,365.00 2,000 68.25 Bank and Credit Card Fees 3,873 4,048 2,710.10 5,000 54.20 Insurance 142 554 820.22 600 136.70 Contracted Services 0 3,958 43,751.14 30,000 145.84 Testing 0 0 250.00 0 0.00 Other Special Services 0 3,741 2,915.72 16,400 17.78 Utilities 4,929 122 0.00 0 0.00 Gas&Lube 283 726 0.00 300 0.00 Safety Equipment 0 0 0.00 4,500 0.00 Operating Supplies 2,923 13,085 8,684.22 8,000 108.55 Maintenance&Repair 6,758 4,611 43.79 4,000 1.09 Small Tools&Equipment 0 18,664 0.00 0 0.00 Advertising 793 981 0.00 1,200 0.00 Subscriptions&Dues 204 4,232 0.00 500 0.00 Travel&Subsistence 313 0 0.00 0 0.00 Equipment Rent 0 0 672.84 0 0.00 Promotion 125 0 0.00 0 0.00 Bad Debt Expense 445 0 0.00 1,500 0.00 Miscellaneous Expense 12,993 24,459 56.13 10,000 0.56 Unrealized Loss on Investments 34,336 0 0.00 0 0.00 Motor Pool Rent 5,400 0 0.00 0 0.00 Total Non-Personnel Costs: $ 89,424 $ 93,044 $ 62,358.17 $ 85,600 $ 72.85 Total Expenditures $ 89,424 $ 93,044 $ 62,358.17 $ 85,600 $ 72.85 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Reportby Department DRAFT Page: 10 General Fund General Services - Copier For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Operating Supplies 578 994 3,152.03 1,200 262.67 Equipment Rent 9,351 9,002 5,050.01 14,000 36.07 Total Non-Personnel Costs: $ 9,929 $ 9,996 $ 8,202.04 $ 15,200 $ 53.96 Total Expenditures $ 9,929 $ 9,996 $ 8,202.04 $ 15,200 $ 53.96 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department DRAFT Page: 11 General Fund Contributions For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Contributions 170,000 190,000 204,128.00 204,128 100.00 Contributions to Senior Citizens 60,000 75,000 75,000.00 75,000 100.00 Contributions to SCF 62,420 25,000 25,000.00 25,000 100.00 Total Non-Personnel Costs: $ 292,420 $ 290,000 $ 304,128.00 $ 304,128 $ 100.00 Total Expenditures $ 292,420 $ 290,000 $ 304,128.00 $ 304,128 $ 100.00 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department 7-)77--k) p, 71,R '' Page: 12 General Fund Police !--- , ; For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 887,296 903,631 908,214.80 997,197 91.08 Overtime 63,105 66,122 86,176.86 54,638 157.72 Medicare 20,778 21,017 21,533.21 22,838 94.29 Unemployment Insurance 0 0 0.00 1,500 0.00 Workers'Compensation 36,805 36,901 37,559.01 35,517 105.75 Leave Time 102,505 108,251 94,004.74 114,713 81.95 Retirement Benefits 142,228 107,055 104,549.65 105,645 98.96 Health Insurance 353,514 427,050 394,653.26 461,027 85.60 Total Personnel Costs: $ 1,606,231 $ 1,670,027 $ 1,646,691.53 $ 1,793,075 $ 91.84 Non-Personnel Costs: Communications 14,289 15,679 18,465.40 15,500 119.13 Postage and Freight 2,391 2,472 1,469.82 2,500 58.79 Bank and Credit Card Fees 4,808 5,913 5,728.38 5,100 112.32 Insurance 67,080 70,450 76,717.58 71,500 107.30 Contracted Services 350 2,874 2,722.80 3,000 90.76 Testing 0 0 470.92 0 0.00 Other Special Services 5,790 919 3,598.88 3,000 119.96 Gas&Lube 18,257 17,459 12,477.28 19,000 65.67 Uniform Allowance 3,894 791 4,357.74 4,000 108.94 Safety Equipment 0 1,025 2,807.00 2,500 112.28 Operating Supplies 15,172 18,598 14,269.71 15,000 95.13 Maintenance&Repair 17,616 16,398 12,201.25 12,240 99.68 Small Tools&Equipment 2,332 1,916 6,120.00 6,000 102.00 Advertising 793 638 790.05 500 158.00 Subscriptions&Dues 3,068 4,248 5,680.88 8,500 66.83 Travel&Subsistence 17,435 25,520 18,747.37 14,000 133.91 Education&Training 5,393 4,006 4,809.00 4,590 104.77 Equipment Rent 5,942 5,530 2,202.63 5,610 39.26 Miscellaneous Expense 516 918 1,687.36 5,500 30.68 Motor Pool Rent 48,000 22,000 24,000.00 24,000 100.00 Total Non-Personnel Costs: $ 233,126 $ 217,354 $ 219,324.05 $ 222,040 $ 98.78 Total Expenditures $ 1,839,357 $ 1,887,381 $ 1,866,015.58 $ 2,015,115 $ 92.60 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department DRAFT Page: 13 General Fund Jail For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 250,786 249,460 233,470.76 289,938 80.52 Overtime 21,297 23,359 38,644.46 20,271 190.64 Medicare 4,169 4,216 4,756.02 4,839 98.29 Unemployment Insurance 0 0 4,894.00 0 0.00 Workers'Compensation 15,305 16,781 16,737.83 14,496 115.47 Leave Time 31,114 34,728 29,199.85 35,806 81.55 Retirement Benefits 41,212 31,848 28,699.23 28,915 99.25 Health Insurance 118,760 146,851 117,561.58 158,599 74.13 Total Personnel Costs: $ 482,643 $ 507,243 $ 473,963.73 $ 552,864 $ 85.73 Non-Personnel Costs: Communications 3,888 4,985 5,143.78 4,000 128.60 Postage and Freight 521 1,230 469.86 1,000 46.99 Insurance 21,827 22,883 24,966.35 22,000 113.48 Contracted Services 2,000 0 0.00 1,000 0.00 Rents&Leases 30,000 30,000 30,000.00 30,000 100.00 Uniform Allowance 920 907 977.06 1,020 95.79 Janitorial Supplies 1,432 1,274 1,464.95 2,000 73.25 Operating Supplies 5,407 7,504 5,293.73 6,500 81.44 Maintenance&Repair 594 1,760 251.99 1,530 16.47 Small Tools&Equipment 364 816 0.00 0 0.00 --a Inmate Meals 13,489 12,450 11,348.35 14,000 81.06 Advertising 0 75 291.00 500 58.20 Subscriptions&Dues 588 385 511.98 650 78.76 Travel&Subsistence 2,526 1,165 172.96 300 57.65 Education&Training 348 10 60.00 1,020 5.88 GF Administrative Fee 82,907 86,990 90,037.44 90,037 100.00 Miscellaneous Expense 252 364 476.00 700 68.00 Motor Pool Rent 2,500 2,083 0.00 0 0.00 Total Non-Personnel Costs: $ 169,563 $ 174,881 $ 171,465.45 $ 176,257 $ 97.28 Total Expenditures $ 652,206 $ 682,124 $ 645,429.18 $ 729,121 $ 88.52 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department '')r, General Fund Animal Control - F., .. Page. 14 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 44,914 59,015.81 57,871 101.98 Overtime 0 1,543 2,319.86 0 0.00 Medicare 0 640 876.83 671 130.67 Workers'Compensation 0 1,551 3,055.98 2,236 136.67 Leave Time 0 4,036 4,785.50 3,527 135.68 Retirement Benefits 0 5,489 6,744.48 6,875 98.10 Health Insurance 0 22,955 23,452.41 24,792 94.60 Total Personnel Costs: $ 0 $ 81,128 $ 100,250.87 $ 95,972 $ 104.46 Non-Personnel Costs: Communications 0 1,247 1,267.94 0 0.00 Postage and Freight 0 0 15.00 0 0.00 Insurance 82 580 1,146.09 300 382.03 Contracted Services 57,287 4,892 0.00 0 0.00 Utilities 7,413 6,590 7,725.16 6,000 128.75 Heating Fuel 0 0 0.00 500 0.00 Gas&Lube 0 470 736.30 3,800 19.38 Uniform Allowance 0 102 0.00 0 0.00 Operating Supplies 0 5,959 4,029.95 6,794 59.32 Maintenance&Repair 0 10,405 0.00 5,000 0.00 Small Tools&Equipment 265 0 59.05 0 0.00 Advertising 106 111 0.00 0 0.00 Travel&Subsistence 0 2,755 2,131.34 3,100 68.75 Education&Training 0 0 593.00 0 0.00 Miscellaneous Expense 0 228 0.00 0 0.00 Total Non-Personnel Costs: $ 65,153 $ 33,339 $ 17,703.83 $ 25,494 $ 69.44 Total Expenditures $ 65,153 $ 114,467 $ 117,954.70 $ 121,466 $ 97.11 Ci of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department 177---)77.11 r.'' ' '�'. s Page: 15 General Fund Fire Department ,, ,. „, For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 157,415 162,212 173,322.53 194,175 89.26 Overtime 320 181 364.67 484 75.35 Medicare 1,861 2,429 3,120.51 4,896 63.74 Workers'Compensation 14,732 16,646 15,935.79 16,754 95.12 Leave Time 20,481 22,092 13,552.84 19,034 71.20 Retirement Benefits 21,587 18,140 19,351.80 19,423 99.63 Health Insurance 56,460 69,434 64,030.23 74,989 85.39 In Lieu of FICA 1,711 0 0.00 0 0.00 Total Personnel Costs: $ 274,567 $ 291,134 $ 289,678.37 $ 329,755 $ 87.85 Non-Personnel Costs: Communications 7,363 7,056 8,233.06 9,000 91.48 Postage and Freight 1,187 1,698 1,489.22 1,500 99.28 Insurance 22,114 27,119 26,076.53 24,000 108.65 Contracted Services 0 1,644 26,626.00 28,146 94.60 Testing 0 0 457.86 0 0.00 Utilities 69,670 71,534 70,751.81 75,000 94.34 Heating Fuel 14,778 12,640 11,122.31 15,000 74.15 Rents&Leases 151 1,841 0.00 3,500 0.00 Vehicle Supplies 2,816 3,600 6,623.03 6,000 110.38 Gas&Lube 8,466 10,885 3,124.91 7,000 44.64 Uniform Allowance 1,894 788 196.00 900 21.78 Safety Equipment 2,714 2,058 1,375.00 4,000 34.38 Operating Supplies 5,212 7,169 4,184.10 7,000 59.77 Maintenance&Repair 8,124 10,154 9,643.68 10,000 96.44 Small Tools&Equipment 8,731 6,710 3,676.19 6,000 61.27 Advertising 318 0 674.02 500 134.79 Subscriptions&Dues 961 474 853.00 700 121.86 Travel&Subsistence 6,721 7,002 3,747.95 4,500 83.29 Education&Training 1,889 1,943 3,029.30 2,500 121.17 Equipment Rent 1,396 223 892.63 1,500 59.51 Miscellaneous Expense 278 262 1,145.05 500 228.99 Capital Equipment 0 0 5,566.00 0 0.00 Motor Pool Rent 110,177 53,252 53,934.00 53,934 100.00 Total Non-Personnel Costs: $ 274,960 $ 228,052 $ 243,421.65 $ 261,180 $ 93.20 Total Expenditures $ 549,527 $ 519,186 $ 533,100.02 $ 590,935 $ 90.21 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department Pae General Fund VolunteersR \ k Page: 16 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Workers'Compensation 0 8,263 2,746.22 10,000 27.46 Total Personnel Costs: $ 0 $ 8,263 $ 2,746.22 $ 10,000 $ 27.46 Non-Personnel Costs: Communications 0 136 12.05 0 0.00 Postage and Freight 1,096 2,248 1,003.81 1,000 100.39 Insurance 0 0 0.00 4,000 0.00 Contracted Services 0 1,403 0.00 0 0.00 Rents&Leases 0 0 175.00 0 0.00 Gas&Lube 0 0 18.57 0 0.00 Uniform Allowance 1,669 3,602 1,155.53 1,000 115.56 Operating Supplies 4,609 6,488 4,318.00 3,000 143.93 Maintenance&Repair 1,138 10,702 2,981.48 4,000 74.54 Small Tools&Equipment 7,321 19,285 12,639.17 15,170 83.32 Advertising 0 0 149.42 0 0.00 Subscriptions&Dues 115 0 550.00 0 0.00 Travel&Subsistence 4,075 4,787 1,140.66 3,500 32.59 Education&Training 942 4,422 2,760.45 4,500 61.34 In-Kind Expenses 0 11,781 0.00 0 0.00 Volunteer Fireman Stipend 20,000 20,000 19,999.92 20,000 100.00 Miscellaneous Expense 0 167 0.00 0 0.00 CSD Total Non-Personnel Costs: $ 40,965 $ 85,021 $ 46,904.06 $ 56,170 $ 83.50 Total Expenditures $ 40,965 $ 93,284 $ 49,650.28 $ 66,170 $ 75.03 City of Seward ---..'N--''''' ,Th, ----" Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department ,, Page: 17 General Fund Emergency Preparedness For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Communications 680 805 2,103.53 5,500 38.25 Postage and Freight 26 59 70.08 250 28.04 Utilities 1,800 1,854 1,882.93 2,000 94.14 Operating Supplies 476 960 1,199.90 1,000 119.99 Maintenance&Repair 0 0 130.66 500 26.13 Small Tools&Equipment 0 0 703.90 1,000 70.39 Advertising 2 0 0.00 0 0.00 Subscriptions&Dues 0 0 0.00 500 0.00 Travel&Subsistence 939 483 0.00 1,500 0.00 Education&Training 0 163 0.00 1,500 0.00 Miscellaneous Expense 0 338 0.00 0 0.00 Total Non-Personnel Costs: $ 3,923 $ 4,662 $ 6,091.00 $ 13,750 $ 44.30 Total Expenditures $ 3,923 $ 4,662 $ 6,091.00 $ 13,750 $ 44.30 City of Seward �y ` Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department ''a 44"-"`,, 9 General Fund SVAC P Page: 18 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Postage and Freight 158 149 0.00 150 0.00 Insurance 3,166 3,148 3,147.62 3,400 92.58 Other Special Services 10,000 20,000 20,000.00 20,000 100.00 Gas&Lube 2,646 3,203 655.67 2,200 29.80 Operating Supplies 1,080 3,140 0.00 0 0.00 Maintenance&Repair 1,311 5,636 4,947.20 1,500 329.81 Total Non-Personnel Costs: $ 18,361 $ 35,276 $ 28,750.49 $ 27,250 $ 105.51 Total Expenditures $ 18,361 $ 35,276 $ 28,750.49 $ 27,250 $ 105.51 CDI0 City of Seward '. 77 7.,, Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department c �i,P, Page: 19 General Fund Building Inspection . , For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 63,489 72,468 72,737.78 72,367 100.51 Overtime 849 369 716.74 161 445.07 Medicare 1,017 1,108 1,165.08 1,115 104.49 Workers'Compensation 1,022 610 582.15 499 116.67 Leave Time 7,071 8,010 8,185.18 7,478 109.46 Retirement Benefits 8,563 8,160 8,517.11 8,589 99.16 Health Insurance 24,381 30,883 29,092.22 33,353 87.23 Total Personnel Costs: $ 106,392 $ 121,608 $ 120,996.26 $ 123,562 $ 97.92 Non-Personnel Costs: Communications 2,777 3,507 3,831.33 2,500 153.26 Postage and Freight 148 125 77.04 250 30.82 Insurance 1,293 1,420 1,427.90 1,500 95.19 Contracted Services 0 0 135.00 0 0.00 Rents&Leases 254 1,841 0.00 2,000 0.00 Gas&Lube 447 321 254.16 500 50.83 Uniform Allowance 275 0 0.00 0 0.00 Operating Supplies 2,109 1,627 1,461.72 1,500 97.45 Maintenance&Repair 13 0 0.00 1,000 0.00 ^ Small Tools&Equipment 5,382 2,336 1,851.86 2,000 92.59 d-' Advertising 0 296 0.00 500 0.00 Subscriptions&Dues 215 240 60.95 300 20.32 Travel&Subsistence 2,247 424 725.19 2,500 29.01 Education&Training 745 188 88.00 2,000 4.40 Equipment Rent 1,293 223 892.75 0 0.00 Motor Pool Rent 6,000 4,000 4,000.00 4,000 100.00 Total Non-Personnel Costs: $ 23,198 $ 16,548 $ 14,805.90 $ 20,550 $ 72.05 Total Expenditures $ 129,590 $ 138,156 $ 135,802.16 $ 144,112 $ 94.23 City of Seward - , - ..,,,� Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department ,; �` , ,, ' Page: 20 General Fund Engineering For 12131/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 5,051 7,018.93 22,384 31.36 Medicare 0 70 114.56 365 31.38 Workers'Compensation 0 42 47.45 154 30.82 Leave Time 0 1,563 3,618.28 5,640 64.15 Retirement Benefits 0 1,352 756.71 1,335 56.68 Health Insurance 0 1,817 1,953.96 7,453 26.22 Total Personnel Costs: $ 0 $ 9,895 $ 13,509.89 $ 37,331 $ 36.19 Non-Personnel Costs: Postage and Freight 0 0 177.86 0 0.00 Insurance 0 51 158.63 0 0.00 Gas&Lube 0 113 0.00 0 0.00 Operating Supplies 0 3,704 517.80 3,000 17.26 Maintenance&Repair 0 0 21.71 0 0.00 Small Tools&Equipment 0 1,967 0.00 0 0.00 Travel&Subsistence 0 45 0.00 0 0.00 Miscellaneous Expense 0 0 69.05 0 0.00 Total Non-Personnel Costs: $ 0 $ 5,880 $ 945.05 $ 3,000 $ 31.50 CP Total Expenditures $ 0 $ 15,775 $ 14,454.94 $ 40,331 $ 35.84 !1 City of Seward I< . t Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department '',: Page: 21 General Fund Street Operations For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 112,031 137,089 115,222.27 150,973 76.32 Overtime 2,770 9,957 11,382.67 5,279 215.62 Standby Time 1,432 1,278 478.98 0 0.00 Medicare 1,040 1,237 1,543.21 1,231 125.37 Workers'Compensation 7,524 14,480 10,086.94 10,405 96.94 Leave Time 16,651 14,533 16,993.50 21,528 78.94 Retirement Benefits 16,665 16,700 13,171.00 14,177 92.90 Health Insurance 44,445 64,898 51,501.35 70,090 73.48 In Lieu of FICA 2,056 1,810 442.72 2,469 17.93 Total Personnel Costs: $ 204,614 $ 261,982 $ 220,822.64 $ 276,152 $ 79.96 Non-Personnel Costs: Communications 522 252 128.14 4,000 3.20 Postage and Freight 1,150 1,463 1,710.10 5,400 31.67 Insurance 15,192 15,463 17,252.22 17,000 101.48 Contracted Services 33,086 25,645 16,551.70 20,000 82.76 Testing 0 0 946.15 0 0.00 Utilities 99,677 101,233 101,116.96 102,000 99.13 Gas&Lube 70,766 47,890 7,507.85 52,000 14.44 Safety Equipment 544 1,934 1,588.10 1,200 132.34 GC3 Operating Supplies 12,108 32,109 50,643.80 27,000 187.57 Maintenance&Repair 44,246 21,352 15,743.35 45,000 34.99 Small Tools&Equipment 1,316 2,753 2,051.56 1,700 120.68 Advertising 1,789 228 572.98 250 229.23 Subscriptions&Dues 0 360 843.75 350 241.04 Travel&Subsistence 429 565 1,969.91 1,100 179.08 Education&Training 0 125 3,167.16 1,200 263.93 Equipment Rent 30 235 0.00 1,000 0.00 Miscellaneous Expense 785 2,249 10,001.36 2,700 370.42 Motor Pool Rent 181,000 90,000 70,000.00 70,000 100.00 Total Non-Personnel Costs: $ 462,640 $ 343,856 $ 301,795.09 $ 351,900 $ 85.76 Total Expenditures $ 667,254 $ 605,838 $ 522,617.73 $ 628,052 $ 83.21 City of Seward , -,:, �. Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department .^, ,, a General Fund Snow and Ice ---x �, �3 Page: 22 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 41,709 36,377 50,847.85 50,690 100.31 Overtime 36,894 20,805 15,421.12 19,950 77.30 Standby Time 6,895 6,681 6,365.84 8,169 77.93 Medicare 768 686 1,063.45 880 120.85 Workers'Compensation 4,440 4,333 5,885.78 5,413 108.73 Leave Time 0 244 0.00 0 0.00 Retirement Benefits 10,563 6,673 7,052.19 7,024 100.40 Health Insurance 14,724 17,372 19,834.40 17,661 112.30 Total Personnel Costs: $ 115,993 $ 93,171 $ 106,470.63 $ 109,787 $ 96.98 Non-Personnel Costs: Postage and Freight 1,951 4,783 2,847.97 4,500 63.29 Contracted Services 6,553 29,607 50,660.04 9,200 550.65 Gas&Lube 1,745 264 4,134.81 2,800 147.67 Safety Equipment 0 0 0.00 550 0.00 Operating Supplies 73,940 37,144 14,525.34 52,000 27.93 Maintenance&Repair 59,373 41,981 34,569.95 34,000 101.68 Small Tools&Equipment 0 63 0.00 650 0.00 Advertising 0 0 0.00 450 0.00 Travel&Subsistence 0 0 92.00 500 18.40 Education&Training 0 0 0.00 800 0.00 Miscellaneous Expense 78 37 0.00 1,000 0.00 Motor Pool Rent 36,822 30,000 25,225.00 25,225 100.00 Total Non-Personnel Costs: $ 180,462 $ 143,879 $ 132,055.11 $ 131,675 $ 100.29 Total Expenditures $ 296,455 $ 237,050 $ 238,525.74 $ 241,462 $ 98.78 City of Seward ,. , Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department E' c,\, °`., Page: 23 General Fund City Shop For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 141,242 117,837 131,516.60 124,497 105.64 Overtime 389 866 4,977.43 8,142 61.13 Standby Time 0 64 1,011.15 0 0.00 Medicare 1,759 1,450 1,697.90 1,712 99.17 Unemployment Insurance 6,240 1,008 0.00 0 0.00 Workers'Compensation 10,252 9,469 9,971.22 10,479 95.15 Leave Time 26,912 26,518 13,472.71 26,209 51.40 Retirement Benefits 19,329 13,806 15,359.40 15,958 96.25 Health Insurance 50,570 53,409 51,309.29 57,682 88.95 In Lieu of FICA 1,993 1,756 442.72 494 89.61 Total Personnel Costs: $ 258,686 $ 226,183 $ 229,758.42 $ 245,173 $ 93.71 Non-Personnel Costs: Communications 8,198 7,193 8,407.05 9,000 93.41 Postage and Freight 601 1,457 1,310.49 1,900 68.97 Insurance 5,738 6,487 6,377.41 7,000 91.11 Contracted Services 2,943 90 0.00 3,000 0.00 Utilities 31,139 30,216 31,218.44 39,500 79.03 Heating Fuel 22,930 17,626 13,937.48 27,000 51.62 Vehicle Supplies 0 0 999.10 0 0.00 Gas&Lube 8,756 70 1,554.44 7,400 21.01 S Safety Equipment 1,646 1,862 708.27 1,625 43.58 Operating Supplies 22,318 72,321 66,972.65 29,125 229.95 Maintenance&Repair 2,900 4,832 16,942.32 10,000 169.42 Small Tools&Equipment 11,861 6,491 5,964.51 8,175 72.96 Subscriptions&Dues 95 307 4,595.87 1,000 459.61 Travel&Subsistence 155 430 142.32 2,000 7.12 Education&Training 199 213 0.00 1,500 0.00 Miscellaneous Expense 500 61 106.15 1,225 8.67 Motor Pool Rent 7,250 7,246 7,250.00 7,250 100.00 Total Non-Personnel Costs: $ 127,229 $ 156,902 $ 166,486.50 $ 156,700 $ 106.25 Total Expenditures $ 385,915 $ 383,085 $ 396,244.92 $ 401,873 $ 98.60 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department 7-� --,> •-m r--- General Fund City Hall ,: C v�A ,'• Page: 24 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 58,588 70,209 79,018.14 80,428 98.25 Overtime 4,361 1,129 1,213.63 1,511 80.32 Medicare 1,452 1,108 1,182.48 1,284 92.09 Unemployment Insurance 4,028 3,718 0.00 0 0.00 Workers'Compensation 5,398 4,458 3,347.23 6,421 52.13 Leave Time 8,422 8,618 9,024.71 8,128 111.03 Retirement Benefits 10,337 8,607 9,103.52 9,168 99.30 Health Insurance 39,984 49,918 46,612.96 49,308 94.53 Total Personnel Costs: $ 132,570 $ 147,765 $ 149,502.67 $ 156,248 $ 95.68 Non-Personnel Costs: Communications 595 670 707.36 775 91.28 Postage and Freight 607 45 53.00 1,600 3.31 Insurance 7,643 8,036 8,749.21 7,900 110.75 Contracted Services 3,126 8,542 3,128.99 54,500 5.74 Utilities 66,017 65,282 65,957.26 71,000 92.90 Heating Fuel 20,885 17,708 14,623.36 22,000 66.47 Gas&Lube 467 536 348.61 800 43.57 Safety Equipment 0 225 19.99 250 8.00 Operating Supplies 6,359 11,105 6,993.60 10,500 66.61 Maintenance&Repair 7,722 5,856 3,530.48 20,000 17.65 Small Tools&Equipment 0 3,538 0.00 700 0.00 -6- Advertising 177 0 0.00 0 0.00 Travel&Subsistence 0 27 0.00 0 0.00 Miscellaneous Expense 128 0 0.00 250 0.00 Buildings 4,650 0 0.00 0 0.00 Total Non-Personnel Costs: $ 118,376 $ 121,570 $ 104,111.86 $ 190,275 $ 54.72 Total Expenditures $ 250,946 $ 269,335 $ 253,614.53 $ 346,523 $ 73.19 Ci of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department General Fund Community Center Building ' ' , Page: 25 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Insurance 3,328 3,570 3,682.34 3,700 99.52 Contracted Services 3,350 3,110 12,390.00 4,500 275.33 Utilities 9,459 11,022 11,354.84 8,500 133.59 Heating Fuel 4,044 5,714 4,155.58 5,000 83.11 Safety Equipment 1,579 0 0.00 0 0.00 Operating Supplies 136 328 719.91 1,000 71.99 Maintenance&Repair 2,508 1,969 2,721.83 6,000 45.36 Small Tools&Equipment 0 3,830 0.00 0 0.00 Miscellaneous Expense 0 0 0.00 500 0.00 Total Non-Personnel Costs: $ 24,404 $ 29,543 $ 35,024.50 $ 29,200 $ 119.95 Total Expenditures $ 24,404 $ 29,543 $ 35,024.50 $ 29,200 $ 119.95 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department General Fund City Hall Annex - ` -', l Page: 26 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Retirement Benefits 0 0 0.00 55 0.00 Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 55 $ 0.00 Non-Personnel Costs: Postage and Freight 63 0 0.00 0 0.00 Insurance 1,146 2,229 2,146.37 2,500 85.86 Contracted Services 2,406 15,964 24,619.86 50,000 49.24 Utilities 4,019 10,315 12,345.95 3,700 333.68 Heating Fuel 6,756 5,824 2,789.77 7,400 37.70 Safety Equipment 1,579 0 0.00 0 0.00 Operating Supplies 160 1,475 1,204.84 0 0.00 Maintenance&Repair 2,559 3,933 1,320.62 0 0.00 Small Tools&Equipment 676 0 0.00 0 0.00 Buildings 25,735 9,800 0.00 0 0.00 Total Non-Personnel Costs: $ 45,099 $ 49,540 $ 44,427.41 $ 63,600 $ 69.85 Total Expenditures $ 45,099 $ 49,540 $ 44,427.41 $ 63,655 $ 69.79 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department �T ` `"_- Page: 27 General Fund Parks & Rec -Administration For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 88,905 87,345 90,170.25 92,616 97.36 Overtime 0 0 201.69 0 0.00 Medicare 1,533 1,211 1,374.55 1,400 98.18 Workers'Compensation 1,410 700 641.57 639 100.40 Leave Time 15,610 13,491 12,331.25 15,722 78.43 Retirement Benefits 12,587 10,063 10,153.13 10,249 99.06 Health Insurance 30,019 33,648 27,187.72 29,324 92.71 Total Personnel Costs: $ 150,064 $ 146,458 $ 142,060.16 $ 149,950 $ 94.74 Non-Personnel Costs: Communications 6,261 7,060 6,132.96 5,800 105.74 Postage and Freight 841 399 340.03 1,200 28.34 Insurance 1,900 1,844 1,757.19 2,200 79.87 Contracted Services 35,709 0 0.00 0 0.00 Heating Fuel 288 735 0.00 1,300 0.00 Safety Equipment 0 47 0.00 150 0.00 Operating Supplies 1,587 3,827 9,280.80 2,000 464.03 Maintenance&Repair 832 552 0.00 0 0.00 Small Tools&Equipment 0 0 423.05 0 0.00 Advertising 132 0 1,331.20 100 1,331.73 Subscriptions&Dues 804 645 794.99 550 144.55 Travel&Subsistence 210 162 2,118.30 1,100 192.57 Education&Training 231 688 505.95 1,000 50.60 Miscellaneous Expense 27 94 0.00 200 0.00 Total Non-Personnel Costs: $ 48,822 $ 16,053 $ 22,684.47 $ 15,600 $ 145.41 Total Expenditures $ 198,886 $ 162,511 $ 164,744.63 $ 165,550 $ 99.51 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department , --R General Fund Parks & Rec - Parks Maintenance - Page: 28 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 103,924 99,052 89,295.31 116,657 76.55 Overtime 3,643 3,831 3,074.15 2,454 125.27 Medicare 4,637 5,103 4,604.21 4,939 93.22 Unemployment Insurance 3,704 1,475 3,702.00 2,500 148.08 Workers'Compensation 9,581 10,840 9,280.38 8,842 104.96 Leave Time 13,458 11,755 9,702.79 9,846 98.55 Retirement Benefits 8,249 5,493 8,146.24 8,322 97.89 Health Insurance 25,423 25,025 18,402.87 22,526 81.70 Total Personnel Costs: $ 172,619 $ 162,574 $ 146,207.95 $ 176,086 $ 83.03 Non-Personnel Costs: Communications 2,230 1,230 88.82 2,500 3.55 Postage and Freight 3,004 1,615 968.70 1,800 53.82 Bank and Credit Card Fees 0 79 0.00 0 0.00 Insurance 7,569 8,574 9,479.86 8,000 118.50 Contracted Services 3,132 9,252 3,118.75 3,600 86.63 Testing 0 725 508.44 0 0.00 Other Special Services 0 0 3,500.00 0 0.00 Utilities 17,299 15,904 20,256.82 17,800 113.80 Heating Fuel 2,698 1,339 929.08 1,350 68.82 Rents&Leases 0 0 5,944.02 0 0.00 O Vehicle Supplies 65 192 392.05 770 50.91 Gas&Lube 8,655 6,255 5,435.24 7,400 73.45 Uniform Allowance 0 1,269 296.98 0 0.00 Safety Equipment 2,453 649 1,189.37 1,000 118.94 Janitorial Supplies 643 610 0.00 2,100 0.00 Operating Supplies 6,876 4,174 6,043.80 1,400 431.69 Maintenance&Repair 16,289 15,027 8,426.56 10,000 84.27 Small Tools&Equipment 6,145 7,434 8,158.47 2,500 326.34 Advertising 120 293 477.10 120 397.58 Subscriptions&Dues 0 40 0.00 100 0.00 Travel&Subsistence 30 2,612 1,404.14 250 561.75 Education&Training 0 274 1,354.00 500 270.78 Equipment Rent 300 2,433 149.65 2,750 5.44 Miscellaneous Expense 1,358 816 317.46 1,400 22.68 Capital Equipment 2,795 0 0.00 0 0.00 Motor Pool Rent 8,949 10,083 11,000.00 11,000 100.00 Total Non-Personnel Costs: $ 90,610 $ 90,879 $ 89,439.31 $ 76,340 $ 117.16 Total Expenditures $ 263,229 $ 253,453 $ 235,647.26 $ 252,426 $ 93.35 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department ;--'? ', ..i;,V, '-,,^-7. Page: 29 General Fund Parks & Rec - Campgrounds For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 110,739 115,219 97,285.35 117,985 82.46 Overtime 8,158 8,397 9,824.20 6,454 152.22 Medicare 6,829 6,702 5,934.27 6,931 85.62 Unemployment Insurance 123 2,672 0.00 2,500 0.00 Workers'Compensation 10,693 11,980 9,803.10 8,970 109.29 Leave Time 0 1,128 584.16 0 0.00 Retirement Benefits 4,246 4,085 8,249.37 8,722 94.58 Health Insurance 12,909 13,712 14,177.45 23,526 60.26 Total Personnel Costs: $ 153,697 $ 163,895 $ 145,857.90 $ 175,088 $ 83.31 Non-Personnel Costs: Communications 646 1,883 3,891.81 820 474.63 Postage and Freight 989 574 177.48 600 29.58 Bank and Credit Card Fees 0 10,947 13,921.57 0 0.00 Insurance 2,138 2,315 2,294.60 2,300 99.76 Contracted Services 3,702 7,483 7,472.27 3,300 226.43 Testing 0 40 880.00 0 0.00 Other Special Services 0 325 0.00 0 0.00 Utilities 90,574 97,252 124,882.78 104,499 119.51 9 Heating Fuel 249 94 345.15 676 51.06 Rents&Leases 0 0 13,417.50 0 0.00 Vehicle Supplies 0 3,078 298.42 750 39.79 Gas&Lube 6,302 7,005 5,385.05 5,000 107.70 Uniform Allowance 0 1,940 1,038.38 0 0.00 Safety Equipment 798 1,304 880.41 1,000 88.04 Janitorial Supplies 5,545 4,412 6,546.88 5,800 112.88 Operating Supplies 5,937 6,680 7,051.67 4,800 146.91 Maintenance&Repair 12,397 13,345 8,758.94 12,700 68.97 Small Tools&Equipment 1,650 960 2,294.91 2,000 114.74 Advertising 0 0 269.40 0 0.00 Subscriptions&Dues 413 6,706 5,767.56 60 9,612.60 Travel&Subsistence 37 647 1,034.80 500 206.94 Education&Training 0 272 128.58 1,500 8.57 Equipment Rent 20,870 10,368 6,075.00 18,000 33.75 Capital Equipment 10,554 0 0.00 2,000 0.00 Motor Pool Rent 8,261 9,000 9,000.00 9,000 100.00 Total Non-Personnel Costs: $ 171,062 $ 186,630 $ 221,813.16 $ 175,305 $ _ 126.53 Total Expenditures $ 324,759 $ 350,525 $ 367,671.06 $ 350,393 $ 104.93 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department General Fund Parks & Rec - Cemetery ,," , Page: 30 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 0 2,805.27 0 0.00 Overtime 0 0 62.19 0 0.00 Medicare 0 0 218.24 0 0.00 Workers'Compensation 0 0 291.56 0 0.00 Retirement Benefits 0 0 196.98 0 0.00 Health Insurance 0 0 6.62 0 0.00 Total Personnel Costs: $ 0 $ 0 $ 3,580.86 $ 0 $ 0.00 Non-Personnel Costs: Contracted Services 0 0 3,100.00 0 0.00 Gas&Lube 0 0 67.32 0 0.00 Maintenance&Repair 0 0 68.60 0 0.00 Total Non-Personnel Costs: $ 0 $ 0 $ 3,235.92 $ 0 $ 0.00 Total Expenditures $ 0 $ 0 $ 6,816.78 $ 0 $ 0.00 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department a a General Fund Parks & Rec -Sports & Recreation "' Page: 31 For 12/3112015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 103,711 105,943 105,353.98 106,825 98.62 Overtime 4,353 7,454 2,723.23 0 0.00 Medicare 2,637 2,998 3,418.59 2,186 156.38 Unemployment Insurance 0 379 1,839.25 1,000 183.93 Workers'Compensation 1,993 1,482 3,926.88 744 527.81 Leave Time 10,347 11,205 11,555.43 10,630 108.71 Retirement Benefits 12,014 9,171 10,736.17 10,993 97.66 Health Insurance 37,784 46,811 38,235.86 50,555 75.63 In Lieu of FICA 1,972 1,886 1,040.58 988 105.33 Total Personnel Costs: $ 174,811 $ 187,329 $ 178,829.97 $ 183,921 $ 97.23 Non-Personnel Costs: Communications 3,497 4,211 3,838.93 3,500 109.68 Postage and Freight 2,051 1,424 2,677.67 2,600 102.99 Bank and Credit Card Fees 0 0 1,507.73 0 0.00 Insurance 2,284 2,281 2,220.08 2,700 82.23 Contracted Services 8,355 53,572 33,167.44 51,000 65.03 Testing 0 0 401.00 0 0.00 Rents&Leases 18,124 18,000 18,100.00 20,000 90.50 Gas&Lube 0 524 329.72 0 0.00 Uniform Allowance 0 830 0.00 0 0.00 `r' Safety Equipment 0 0 16.99 500 3.40 Janitorial Supplies 0 579 0.00 0 0.00 Operating Supplies 22,365 33,451 31,909.87 22,000 145.05 Maintenance&Repair 608 423 336.98 0 0.00 Small Tools&Equipment 0 0 4,627.59 300 1,542.53 Advertising 173 811 826.65 2,200 37.58 Subscriptions&Dues 190 249 264.00 325 81.24 Travel&Subsistence 1,211 1,698 453.76 2,000 22.69 Education&Training 381 0 350.00 750 46.67 Equipment Rent 0 150 150.00 0 0.00 Miscellaneous Expense 1,046 636 229.11 600 38.19 Total Non-Personnel Costs: $ 60,285 $ 118,839 $ 101,407.52 $ 108,475 $ 93.48 Total Expenditures $ 235,096 $ 306,168 $ 280,237.49 $ 292,396 $ 95.84 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department . General Fund Parks & Rec -TYC - Page: 32 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 147,950 125,359 121,091.28 130,275 92.95 Overtime 7,179 1,235 8,893.81 0 0.00 Medicare 6,795 3,513 6,021.09 3,213 187.40 Unemployment Insurance 3,111 4,666 1,773.07 0 0.00 Workers'Compensation 4,353 2,604 6,235.91 851 732.81 Leave Time 5,422 5,408 4,641.70 7,653 60.65 Retirement Benefits 11,424 8,788 11,256.34 12,186 92.37 Health Insurance 31,010 36,562 30,077.87 52,669 57.11 In Lieu of FICA 0 107 732.82 988 74.18 Total Personnel Costs: $ 217,244 $ 188,242 $ 190,723.89 $ 207,835 $ 91.77 Non-Personnel Costs: Communications 4,393 7,129 7,211.27 4,200 171.70 Postage and Freight 1,033 678 1,599.70 1,100 145.42 Insurance 2,891 2,749 2,407.11 3,500 68.77 Contracted Services 0 3,264 14,543.38 1,000 1,454.40 Testing 0 428 1,458.00 0 0.00 Heating Fuel 0 88 0.00 0 0.00 Vehicle Supplies 0 0 0.00 300 0.00 Gas&Lube 1,486 968 1,516.20 1,950 77.75 Uniform Allowance 0 60 0.00 0 0.00 Safety Equipment 82 771 132.00 300 44.00 Janitorial Supplies 612 643 1,120.30 800 140.04 Operating Supplies 18,894 21,074 17,944.36 8,400 213.62 Maintenance&Repair 4,969 754 303.12 3,500 8.66 Small Tools&Equipment 0 0 214.82 2,500 8.59 Advertising 110 521 0.00 50 0.00 Subscriptions&Dues 26 57 0.00 275 0.00 Travel&Subsistence 1,371 800 927.95 750 123.73 Education&Training 149 411 350.00 950 36.84 Miscellaneous Expense 0 37 118.10 0 0.00 Motor Pool Rent 6,196 6,357 6,935.00 6,935 100.00 Total Non-Personnel Costs: $ 42,212 $ 46,789 $ 56,781.31 $ 36,510 $ 155.52 Total Expenditures $ 259,456 $ 235,031 $ 247,505.20 $ 244,345 $ 101.29 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department Page. 33 General Fund Parks & Rec -The Rec Room For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 19,069 38,999.60 20,000 195.00 Overtime 0 380 634.53 500 126.91 Medicare 0 1,239 1,644.46 1,250 131.56 Workers'Compensation 0 173 1,146.91 200 573.46 Retirement Benefits 0 542 3,713.57 3,754 98.93 Health Insurance 0 1,763 8,764.82 3,300 265.60 In Lieu of FICA 0 0 76.77 0 0.00 Total Personnel Costs: $ 0 $ 23,166 $ 54,980.66 $ 29,004 $ 189.56 Non-Personnel Costs: Communications 0 269 0.00 300 0.00 Postage and Freight 0 3 63.79 0 0.00 Insurance 0 194 467.19 0 0.00 Contracted Services 0 0 5,944.12 0 0.00 Testing 0 0 19.00 0 0.00 Uniform Allowance 0 950 0.00 0 0.00 Janitorial Supplies 0 59 1,089.60 100 1,089.60 Operating Supplies 0 4,722 3,901.85 4,000 97.55 Maintenance&Repair 0 173 0.00 200 0.00 Advertising 0 147 0.00 200 0.00 Total Non-Personnel Costs: $ 0 $ 6,517 $ 11,485.55 $ 4,800 $ 239.28 Total Expenditures $ 0 $ 29,683 $ 66,466.21 $ 33,804 $ 196.62 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department General Fund Library/Museum Page: 34 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 178,657 181,321 181,244.98 194,054 93.40 Overtime 696 656 489.36 0 0.00 Medicare 3,414 3,912 3,838.50 3,036 126.43 Workers'Compensation 2,863 1,485 1,358.26 1,375 98.79 Leave Time 17,123 15,473 13,930.33 20,250 68.79 Retirement Benefits 24,169 18,662 19,872.43 20,575 96.58 Health Insurance 77,484 89,936 83,350.20 97,130 85.81 Total Personnel Costs: $ 304,406 $ 311,445 $ 304,084.06 $ 336,420 $ 90.39 Non-Personnel Costs: Communications 17,213 20,365 19,074.42 15,000 127.16 Postage and Freight 6,231 7,230 6,568.14 9,000 72.98 Insurance 16,255 11,471 11,436.34 10,000 114.36 Contracted Services 49,669 57,200 64,601.03 57,500 112.35 Testing 0 217 380.00 0 0.00 Other Special Services 12,620 11,310 6,119.62 6,500 94.15 Utilities 34,220 49,233 43,578.20 40,000 108.95 Heating Fuel 26,265 10,947 10,287.48 30,000 34.29 Rents&Leases 6,324 6,324 8,679.11 7,000 123.99 Library Materials-Other 0 20 0.00 0 0.00 Library Books Library Periodicals 12,289 8,987 14,233.41 17,352 82.03 -6- 3,341 4,157 1,054.52 3,000 35.15 Library Standing Orders 3,927 5,858 1,833.00 5,000 36.66 Library Non-Print 3,220 4,066 5,092.64 5,500 92.59 Museum Collection Supplies 0 0 105.77 0 0.00 Janitorial Supplies 3,706 6,174 3,932.11 3,000 131.07 Operating Supplies 13,414 11,427 14,120.95 12,039 117.29 Maintenance&Repair 3,357 6,400 13,326.10 1,500 888.41 Small Tools&Equipment 6,444 7,417 10,960.33 5,000 219.20 Advertising 4,241 3,907 2,478.30 2,500 99.13 Subscriptions&Dues 2,044 2,118 1,836.00 1,500 122.40 Travel&Subsistence 1,501 6,221 5,311.21 6,605 80.41 Education&Training 2,172 3,602 1,588.99 2,000 79.45 Equipment Rent 524 687 1,644.54 3,000 54.82 Grant Overhead 0 963 0.00 89 0.00 In-Kind Expenses 0 1,696 0.00 0 0.00 Miscellaneous Expense 2,363 212 945.78 500 189.14 Total Non-Personnel Costs: $ 231,340 $ 248,209 $ 249,187.99 $ 243,585 $ 102.30 Total Expenditures $ 535,746 $ 559,654 $ 553,272.05 $ 580,005 $ 95.39 City of Seward Run:3/22/2016 at 11:27 AM Budgeted Expenditure Report by Department General Fund Debt Service , ' Page: 35 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Retirement Benefits 836,750 1,373,271 1,401,165.31 1,456,298 96.21 Total Personnel Costs: $ 836,750 $ 1,373,271 $ 1,401,165.31 $ 1,456,298 $ 96.21 Non-Personnel Costs: Debt Service Interest Expense 159,400 159,400 155,150.00 155,150 100.00 Debt Service Principal 0 85,000 90,000.00 200,784 44.82 Total Non-Personnel Costs: $ 159,400 $ 244,400 $ 245,150.00 $ 355,934 $ 68.88 Total Expenditures $ 996,150 $ 1,617,671 $ 1,646,315.31 $ 1,812,232 $ 90.84 Monthly Budget-to-Actual Revenue Report -- By Fund Run:3/22/2016 at 11:40 AM City of Seward Harbor Enterprise Fund Page: 3 For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5000 Land Rents&Leases 98,100 534,769 408,000 126,769 408,000 126,769 5001 Land Lease Credits (15,500) (93,000) (62.500) 131.07 5100 Transient Moorage (30.500) (74,350) (30(879) 148.80 9 25,709 573,471 574,350 (879) 574,350 (879) 99.85 5101 Moorage 971 1,030,016 1,063,000 (32,984) 1,063,000 (32,984) 96.90 5102 Wharfage 243 61,526 48,000 13,526 48,000 13,526 128.18 5103 Boat Lift Fees 1,864 111,347 112,000 (653) 112,000 (653) 99.42 5105 Harbor Power Sales 23,313 337,913 400,000 (62.087) 400,000 (62,087) 84.48 5150 Shower Fees 550 16,539 12,000 4,539 12,000 4,539 137.82 5153 Fuel Pumping Fee 0 27,158 20,500 6,658 20,500 5154 Waiting List Fees 252 8,883 7,000 1,883 7,000 ,883 132.48 5155 Towing Fees 105 1,313 2,0001,883 126.90 5156 Pumping Boats 0 63 (688)1 2,250 07) 250 ((187) 65.62 250 ( 5157 North Harbor Launch Fee07) 25.20 01 28,493 35,000 (6,5507) 35,000 (6,507) 81.41 5158 South Harbor Launch Fee 0 15,142 15,000 142 15,000 5800 Labor&Services 2,430 9,304 11,500 196 100.95 5890 Collection of Doubtful Accounts (2,106) 11,000 (2,196) 80.90 0 1,106 1,000 106 1,000 106 110.57 5899 Miscellaneous Revenue 8,030 8,540 2,000 6,540 2,000 5901 EF Investment Interest 0 0 15,000 5.000 426.97 5905 EF Penalties and Interest (15,208) 15,000 (15.000) 4. 1,116 10,208 5,000 5,208 5,000 5,208 204.166 -9 5920 PERS On-behalf paid by SOA 12,444 131,324 131,324 0 131,324 5940 Amortization of Contributions-in-Aid (788.304) (788.304) 1,237,4840 100.00 5941 Amortization of Bond Premiums (2,039,054) 1,237,484 (2.025.788)0 (63.70)1 47,429 47,429 8,375 39,054 8,375 39,054 566.31 Total Revenues $ (581,248) $ 2,073,240 $ 4,046,283 $ (1,973,044) $ 4,046,283 $ (1,973,044) $ 51.24 Monthly Budget Expenditure Report by Fund „ .. Run:3/22/2016 at 11:39 AM City of Seward ril `..; Page: 3 Harbor Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 50,503 494,207 526,986 32,779 526,986 32,779 93.78 6001 Overtime 1,260 37,079 42,519 5,440 42,519 5,440 87.20 6002 Standby Time 1,365 14,058 12,116 (1.942) 12,116 (1.942) 116.03 6100 Medicare 860 9,758 10,191 433 10,191 433 95.75 6101 Unemployment Insurance 0 430 0 (430) 0 (430) 0.00 6102 Workers'Compensation .1.662 34,246 32,683 (1.563) 32,683 ,1 563) 104.78 6200 Leave Time 7,396 52,669 62,345 9,676 62,345 9,676 84.48 6201 Retirement Benefits 24,779 255,258 274,553 19,295 274,553 19,295 92.97 6202 Health Insurance 10,774 216,037 262,334 46,297 262,334 46,297 82.35 Total Personnel Costs: $ 95,275 $ 1,113,742 $ 1,223,727 $ 109,985 $ 1,223,727 $ 109,985 $ 91.01 Non-Personnel Costs: 7001 Communications 733 9,955 12,000 2,045 12,000 2,045 82.96 7002 Postage and Freight 372 2,917 10,750 7,833 10,750 7,833 27.13 7003 Bank and Credit Card Fees 3,547 51,414 50,000 (1.414) 50,000 1.414) 102.83 7004 Insurance 70 83,149 53,500 (29.649) 53,500 (29.649) 155.42 7006 Legal 0 13,153 10,000 (3.153) 10,000 (3.153) 131.53 7009 Contracted Services 10,149 83,149 135,862 52,713 135,862 52,713 61.20 7011 Testing 0 1,703 0 (1,703) 0 (1.703) 0.00 .9 7015 Utilities 7,901 111,413 115,000 3,587 115,000 3,587 96.88 7016 Heating Fuel 365 9,255 10,000 745 10,000 745 92.55 7100 General Power for Resale 20,699 250,279 359,000 108,721 359,000 108,721 69.72 7211 Gas&Lube 751 13,733 29,000 15,267 29,000 15,267 47.35 7213 Safety Equipment 518 9,270 7,500 (1.770) 7,500 (1,770) 123.60 7214 Janitorial Supplies 670 10,173 8,500 (1.673) 8,500 (1.673) 119.68 7215 Operating Supplies 3,327 24,520 34,000 9,480 34,000 9,480 72.12 7216 Maintenance&Repair 629 31,451 52,000 20,549 52,000 20,549 60.48 7217 Small Tools&Equipment 8,628 16,041 17,000 959 17,000 959 94.36 7300 Advertising 0 4,213 5,000 787 5,000 787 84.25 7301 Subscriptions&Dues 0 890 1,500 610 1,500 610 59.33 7302 Travel&Subsistence 67 9,444 10,000 556 10,000 556 94.44 7303 Education&Training 0 3,575 4,000 425 4,000 425 89.38 7304 Equipment Rent 148 1,785 500 (1.285) 500 (1,285) 357.05 7321 Harbor General Indirect Costs 35,921 431,053 419,852 (11.201) 419,852 (11,201) 102.67 7322 Harbor Admin Indirect Costs 24,030 288,361 280,707 (7.654) 280,707 (7,654) 102.73 7323 SMIC General Indirect Costs 379 4,547 0 (4,547) 0 (4,547) 0.00 7324 Gen Fund Indirect Costs 27,746 332,948 332,948 0 332,948 0 100.00 7325 Harbor Internal Cost Allocation (67.287) (807.449) (807.449) 0 (807.449) 0 100.00 7330 P.I.L.T. 0 192,258 182,848 (9,410) 182,848 (9.410) 105.15 7331 ReclassPlLTtoTransfer-Out 0 (192.258) (182,848) 9,410 (182,848) 9,410 105.15 7808 Bad Debt Expense 9,602 9,602 10,000 398 10,000 398 96.02 7810 Miscellaneous Expense 0 1,572 3,500 1,928 3,500 1,928 44.90 7900 Depreciation Expense 1,367,544 1,367,544 1,577,714 210,170 1,577,714 210,170 86.68 8012 Debt Service Interest Expense 55,768 248,204 268,823 20,619 268,823 20,619 92.33 8014 Amortization of Bond Issue Costs 0 0 0 0 0 0 0.00 8104 Motor Pool Rent 4,818 57,810 57,810 0 57,810 0 100.00 Monthly Budget Expenditure Report by Fund Run:3/22/2016 at 11:39 AM City of Seward \ Page: 4 Harbor Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 8300 Debt Service Principal 0 411,254 511,859 100,605 511,859 100,605 80.35 Total Non-Personnel Costs: $ 1,517,095 $ 3,086,928 $ 3,580,876 $ 493,948 $ 3,580,876 $ 493,948 $ 86.21 Total Expenditures $ 1,612,370 $ 4,200,670 $ 4,804,603 $ 603,933 $ 4,804,603 $ 603,933 $ 87.43 a 0 City of Seward _ Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 1 Harbor Enterprise FundHarbor- General For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 98,849 123,701 174,608.79 75,860 230.17 Overtime 7,093 4,092 6,092.71 6,770 90.00 Standby Time 9,849 12,434 13,948.94 3,417 408.22 Medicare 2,370 2,889 3,916.19 1,841 212.72 Unemployment Insurance 1,067 142 0.00 0 0.00 Workers'Compensation 7,542 12,542 16,289.59 4,729 344.46 Leave Time 41,575 39,448 36,999.89 41,790 88.54 Retirement Benefits 22,016 37,036 20,328.06 15,971 127.28 Health Insurance 49,505 74,210 72,594.21 80,147 90.58 Total Personnel Costs: $ 239,866 $ 306,494 $ 344,778.38 $ 230,525 $ 149.56 Non-Personnel Costs: Communications 0 665 552.68 0 0.00 Postage and Freight 3,552 3,102 1,456.29 6,000 24.27 Bank and Credit Card Fees 0 (3252) 0.90 0 0.00 Insurance 4,078 6,178 8,071.93 5,000 161.44 Contracted Services 44,949 59,309 50,760.91 87,862 57.77 Testing 0 857 1,703.08 0 0.00 Utilities 55,084 62,854 66,379.63 72,500 91.56 0 Heating Fuel 9,373 11,221 9,254.63 10,000 92.55 Gas&Lube 16,247 15,526 11,724.02 22,000 53.29 Safety Equipment 5,053 6,451 8,597.53 7,500 114.63 Janitorial Supplies 7,542 8,339 10,173.12 8,500 119.68 Operating Supplies 4,558 11,831 3,837.97 12,000 31.98 Maintenance&Repair 15,891 17,402 8,617.66 17,000 50.69 Small Tools&Equipment 5,616 4,027 2,739.08 7,000 39.13 Advertising 420 1,131 2,836.08 3,000 94.54 Subscriptions&Dues 0 0 300.00 0 0.00 Travel&Subsistence 0 2,049 1,840.72 0 0.00 Education&Training 0 56 0.00 0 0.00 Harbor Internal Cost Allocation (376,969) (462,673) (483,912.00) (483,912) 100.00 P.I.L.T. 5,056 7,090 4,890.78 5,200 94.05 Reclass PILT to Transfer-Out (5.056) (7,090) (4,890.78) (5,200) 94.05 Miscellaneous Expense 1,238 1,715 299.47 2,000 14.97 Depreciation Expense 27,588 29,100 154,349.03 27,588 559.48 Bonding Expense 0 1 0.00 0 0.00 Motor Pool Rent 20,210 23,343 20,210.00 20,210 100.00 Total Non-Personnel Costs: $ (155,570) $ (200.768) $ (120,207.27) $ (175,752) $ 68.40 Total Expenditures $ 84,296 $ 105,726 $ 224,571.11 $ 54,773 S 410.00 City of Seward `,- Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Harbor Enterprise Fund Harbor- Administration Page: 2 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 108,469 122,482 127,154.05 67,877 187.33 Overtime 4,790 7,897 22,358.75 16,869 132.54 Medicare 1,935 2,097 2,375.24 1,740 136.51 Unemployment Insurance 0 798 429.59 0 0.00 Workers'Compensation 1,369 1,721 3,425.72 1,589 215.58 Leave Time 17,824 17,480 15,669.43 20,555 76.23 Retirement Benefits 20,227 15,602 15,203.72 14,218 106.93 Health Insurance 45,080 59,530 65,105.36 77,794 83.69 Total Personnel Costs: $ 199,694 $ 227,607 $ 251,721.86 $ 200,642 $ 125.46 Non-Personnel Costs: Communications 8,723 10,871 9,402.73 12,000 78.36 Postage and Freight 598 296 312.05 1,300 24.00 Bank and Credit Card Fees 44,980 45,248 51,413.41 50,000 102.83 Insurance 2,137 3,680 3,575.41 7,000 51.08 Legal 8,820 15,045 13,152.74 10,000 131.53 Contracted Services 5,606 4,577 17,086.50 20,000 85.43 Gas&Lube 1,598 850 681.46 4,000 17.04 Safety Equipment 0 198 350.90 0 0.00 Q' C Operating Supplies 12,283 11,174 8,035.70 9,000 89.29 Maintenance&Repair 544 472 939.39 500 187.86 Small Tools&Equipment 2,592 1,513 6,771.05 3,500 193.46 Advertising 2,539 1,364 1,376.62 2,000 68.83 Subscriptions&Dues 903 1,025 590.00 1,500 39.33 Travel&Subsistence 11,516 7,344 7,586.21 10,000 75.86 Education&Training 2,555 963 2,915.33 4,000 72.88 Equipment Rent 0 690 1,785.38 500 357.05 Harbor Internal Cost Allocation (214,272) (307,826) (323,536.89) (323.537) 100.00 Contributions 0 87 0.00 0 0.00 Miscellaneous Expense 404 312 1,272.12 1,500 84.81 Depreciation Expense 2,821 2,821 2,820.49 11,487 24.55 Motor Pool Rent 5,600 5,133 5,600.00 5,600 100.00 Total Non-Personnel Costs: $ (100,053) $ (194.163) $ (187,869.40) $ (169,650) $ 110.74 Total Expenditures $ 99,641 $ 33,444 $ 63,852.46 $ 30,992 $ 206.03 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 3 Harbor Enterprise Fund Harbor- Float System For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 166,155 144,657 97,143.18 260,167 37.34 Overtime 5,702 7,401 4,206.64 14,475 29.06 Standby Time 2,721 835 109.53 8,699 1.26 Medicare 2,802 2,429 1,682.20 4,604 36.54 Workers'Compensation 14,796 13,256 7,453.00 18,685 39.89 Retirement Benefits 23,666 14,830 11,376.02 16,261 69.96 Health Insurance 63,396 69,158 39,867.27 68,690 58.04 Total Personnel Costs: $ 279,238 $ 252,566 $ 161,837.84 $ 391,581 $ 41.33 Non-Personnel Costs: Postage and Freight 1,582 155 492.80 1,500 32.85 Insurance 60,845 59,138 61,239.46 30,000 204.13 Contracted Services 7,146 12,067 6,008.00 10,000 60.08 Utilities 58,912 42,939 38,717.61 36,000 107.55 Safety Equipment 0 0 200.00 0 0.00 Operating Supplies 3,823 2,442 7,548.35 6,000 125.81 Maintenance&Repair 15,345 6,691 14,980.61 15,000 99.87 Small Tools&Equipment 2,026 1,648 258.49 5,000 5.17 G Travel&Subsistence 0 0 16.59 0 0.00 Harbor General Indirect Costs 246,013 280,409 293,282.26 285,661 102.67 Harbor Admin Indirect Costs 140,885 186,557 196,196.88 190,989 102.73 Gen Fund Indirect Costs 197,411 201,359 202,366.56 202,367 100.00 P.I.L.T. 112,831 111,933 141,019.19 117,060 120.47 Reclass PILI to Transfer-Out f 112.8311 r 1 1 1.933) (141.019.19) (117.060) 120.47 Bad Debt Expense 31,295 10,098 8,767.66 8,000 109.60 Depreciation Expense 926,784 775,852 775,851.13 1,093,295 70.96 Total Non-Personnel Costs: $ 1,692,067 $ 1,579,355 $ 1,605,926.40 $ 1,883,812 $ 85.25 Total Expenditures $ 1,971,305 $ 1,831,921 $ 1,767,764.24 $ 2,275,393 $ 77.69 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Harbor Enterprise Fund Harbor-Wharves & Docks Page: 4 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 14,870 15,139 26,095.87 28,638 91.12 Overtime 408 471 1,206.94 811 148.83 Medicare 225 370 642.26 466 137.84 Workers'Compensation 563 969 2,032.30 1,757 115.67 Retirement Benefits 1,959 1,622 3,010.75 2,895 104.00 Health Insurance 6,668 6,138 7,224.84 6,206 116.41 Total Personnel Costs: $ 24,693 $ 24,709 $ 40,212.96 $ 40,773 $ 98.63 Non-Personnel Costs: Postage and Freight 0 48 24.00 250 9.60 Insurance 4,649 4,879 5,089.81 5,200 97.88 Contracted Services 9,060 1,000 1,360.00 1,000 136.01 Utilities 7,005 6,615 6,315.63 6,500 97.16 Safety Equipment 0 0 121.80 0 0.00 Operating Supplies 0 617 1,166.30 1,000 116.63 Maintenance&Repair 659 4,060 1,740.44 7,500 23.21 Small Tools&Equipment 0 749 5,585.54 1,000 558.58 Harbor General Indirect Costs 38,844 52,830 55,254.86 53,819 102.67 Harbor Admin Indirect Costs 22,245 35,158 36,964.18 35,983 102.73 Q Gen Fund Indirect Costs 67,297 68,643 68,986.44 68,986 100.00 P.I.L.T. 21,664 22,947 15,119.17 19,588 77.19 Reclass PILT to Transfer-Out (21.664) (22.947) (15.119.17) (19.588) 77.19 Bad Debt Expense 2,397 1,936 834.19 2,000 41.71 Depreciation Expense 408,219 408,210 406,872.39 406,882 100.00 Total Non-Personnel Costs: $ 560,375 $ 584,745 $ 590,315.58 $ 590,120 $ 100.03 Total Expenditures $ 585,068 $ 609,454 $ 630,528.54 $ 630,893 $ 99.94 City of Seward .„, _ Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by DepartmentPage: 5 Harbor Enterprise Fund Harbor- 50-Ton Boat Lift For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 38,491 29,487 36,211.59 36,037 100.48 Overtime 517 1,697 1,413.56 1,660 85.16 Medicare 566 464 575.20 581 98.99 Workers'Compensation 3,498 3,454 3,247.45 3,211 101.14 Retirement Benefits 5,398 2,916 4,091.01 3,828 106.88 Health Insurance 15,475 13,504 16,973.41 12,987 130.69 Total Personnel Costs: $ 63,945 $ 51,522 $ 62,512.22 $ 58,304 $ 107.22 Non-Personnel Costs: Postage and Freight 473 516 631.60 1,200 52.63 Insurance 4,031 4,226 4,409.47 4,300 102.55 Contracted Services 2,362 1,780 560.00 2,000 28.00 Gas&Lube 2,623 1,895 1,327.03 3,000 44.23 Operating Supplies 33 348 18.52 1,000 1.85 Maintenance&Repair 1,855 2,569 4,805.08 8,500 56.53 Small Tools&Equipment 0 600 361.62 500 72.32 Travel&Subsistence 61 0 0.00 0 0.00 - Education&Training 0 0 660.00 0 0.00 O Harbor General Indirect Costs 21,580 18,514 19,364.20 18,861 102.67 Harbor Admin Indirect Costs 12,358 12,317 12,953.74 12,610 102.73 Gen Fund Indirect Costs 24,360 24,847 24,970.56 24,971 100.00 P.I.L.T. 8,744 9,006 8,735.57 9,000 97.06 Reclass PILI to Transfer-Out (8,744) (9,006) (8.735.57) (9,000) 97.06 Depreciation Expense 13,196 14,771 14,770.92 13,196 111.93 Motor Pool Rent 32,000 32,000 32,000.00 32,000 100.00 Total Non-Personnel Costs: $ 114,932 $ 114,383 $ 116,832.74 $ 122,138 $ 95.66 Total Expenditures $ 178,877 $ 165,905 $ 179,344.96 $ 160,442 $ 99.39 City of Seward OR " '7 Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department i, . Page: 6 Harbor Enterprise Fund Harbor- Electrical System For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 37,496 38,516 32,993.47 58,407 56.49 Overtime 1,885 1,579 1,800.00 1,934 93.07 Medicare 670 706 566.60 959 59.08 Workers'Compensation 1,768 2,281 1,798.10 2,712 66.30 Retirement Benefits 5,003 4,038 3,875.40 4,210 92.04 Health Insurance 16,291 18,065 14,272.39 16,510 86.45 Total Personnel Costs: $ 63,113 $ 65,185 $ 55,305.96 $ 84,732 $ 65.27 Non-Personnel Costs: Postage and Freight 172 84 0.00 500 0.00 Insurance 1,028 938 762.52 2,000 38.13 Contracted Services 13,297 6,366 7,373.51 15,000 49.16 General Power for Resale 271,895 239,239 250,278.76 359,000 69.72 Operating Supplies 5,046 4,261 3,912.78 5,000 78.25 Maintenance&Repair 139 5,964 367.46 3,500 10.50 Small Tools&Equipment 3,719 572 325.05 0 0.00 Harbor General Indirect Costs 46,397 60,380 63,152.08 61,511 102.67 Harbor Admin Indirect Costs 26,570 40,171 42,246.39 41,125 102.73 SMIC General Indirect Costs 37,783 43,995 4,547.28 0 0.00 Gen Fund Indirect Costs 35,727 36,442 36,624.00 36,624 100.00 P.I.L.T. 26,508 25,673 22,492.82 32,000 70.29 Reclass PILT to Transfer-Out (26,508) (25,673) (22,492.82) (32.000) 70.29 Bad Debt Expense 2,403 0 0.00 0 0.00 Miscellaneous Expense (648) (160) 0.00 0 0.00 Depreciation Expense 13,669 12,880 12,879.62 25,266 50.98 Total Non-Personnel Costs: $ 457,197 $ 451,132 $ 422,469.45 $ 549,526 $ 76.88 Total Expenditures $ 520,310 $ 516,317 $ 477,775.41 $ 634,258 $ 75.33 City of Seward �; 77'',. Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Ek Page: 7 Harbor Enterprise Fund Harbor- Debt Service For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Retirement Benefits 130,007 214,018 197,372.79 217,171 90.88 Total Personnel Costs: $ 130,007 $ 214,018 $ 197,372.79 $ 217,171 $ 90.88 Non-Personnel Costs: Bonding Expense 0 48,369 0.00 0 0.00 Debt Service Interest Expense 287,762 207,006 248,204.23 268,823 92.33 Amortization of Bond Issue Costs 0 0 0.00 0 0.00 Debt Service Principal 0 199,885 411,253.80 511,859 80.35 Total Non-Personnel Costs: $ 287,762 $ 455,260 $ 659,458.03 $ 780,682 $ 84.47 Total Expenditures $ 417,769 $ 669,278 $ 856,830.82 $ 997,853 $ 85.87 0 Monthly Budget-to-Actual Revenue Report -- By Fund fi'' " ' i , Run:3/22/2016 at 11:40 AM City of Seward `"�1 E' Pae: 4 SMIC Enterprise Fund 9 For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 4632 Insurance Recovery 0 522 0 522 0 522 0.00 5000 Land Rents&Leases 37,200 190,873 113,000 77,873 113,000 77,873 168.91 5001 Land Lease Credits 0 (60,000) 0 (60,000) 0 (60,000) 0.00 5101 Moorage 590 14,201 3,000 11,201 3,000 11,201 473.37 5102 Wharfage 21 6,969 4,250 2,719 4,250 2,719 163.97 5103 Boat Lift Fees 3,190 176,777 100,000 76,777 100,000 76,777 176.78 5104 Storage Fees 9,639 98,727 110,000 (11,274) 110,000 (11,274) 89.75 5106 SMIC Power Sales 42,027 125,974 36,000 89,974 36,000 89,974 349.93 5109 Washdown Pad Fees 0 8,864 5,000 3,864 5,000 3,864 177.29 5153 Fuel Pumping Fee 0 1,731 3,000 (1,269) 3,000 (1,269) 57.70 5800 Labor&Services 0 2,993 1,000 1,993 1,000 1,993 299.26 5940 Amortization of Contributions-in-Aid (484,905) (484,905) 1,053,048 (1,537,953) 1,053,048 (1,537,953) (46.05) Total Revenues $ (392,238) $ 82,726 $ 1,428,298 $ (1,345,573) $ 1,428,298 $ (1,345,573) $ 5.79 O 4) Monthly Budget Expenditure Report by Fund Run:3/22/2016 at 11:39 AM City of Seward . Page: 5 SMIC Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 1,875 66,905 63,591 (3.314) 63,591 (3,314) 105.21 6001 Overtime 83 10,559 3,305 (7,254) 3,305 (7,254) 319.48 6100 Medicare 30 1,180 1,035 (145) 1,035 (145) 114.00 6102 Workers'Compensation 110 7,091 5,042 (2.049) 5,042 (2.049) 140.63 6201 Retirement Benefits 467 18,109 2,358 (15.751) 2,358 (15,751) 768.00 6202 Health Insurance 460 31,926 19,138 (12,788) 19,138 (12,788) 166.82 Total Personnel Costs: $ 3,025 $ 135,770 $ 94,469 $ (41,301) $ 94,469 $ (41,301) $ 143.72 Non-Personnel Costs: 7001 Communications 0 0 500 500 500 500 0.00 7002 Postage and Freight 0 999 5,500 4,501 5,500 4,501 18.16 7004 Insurance 0 17,525 8,900 (8,625) 8,900 (8.625) 196.91 7006 Legal 10,923 25,100 0 (25.100) 0 (25.100) 0.00 7009 Contracted Services 6,188 59,000 50,000 (9,000) 50,000 (9,000) 118.00 7015 Utilities 1,173 14,856 15,000 144 15,000 144 99.04 7016 Heating Fuel 1,011 7,227 6,000 (1,227) 6,000 (1,227) 120.44 7100 General Power for Resale 18,598 44,178 22,000 (22,178) 22,000 (22,178) 200.81 7211 Gas&Lube 0 6,488 10,000 3,512 10,000 3,512 64.88 7213 Safety Equipment 0 330 0 (330) 0 (330) 0.00 0 7215 Operating Supplies 605 4,672 6,000 1,328 6,000 1,328 77.86 7216 Maintenance&Repair 567 12,355 36,000 23,645 36,000 23,645 34.32 7217 Small Tools&Equipment 22 9,222 1,500 (7 722) 1,500 (7 722) 614.83 7300 Advertising 0 779 5,000 4,221 5,000 4,221 15.59 7302 Travel&Subsistence 0 43 100 57 100 57 43.00 7304 Equipment Rent 0 0 17,000 17,000 17,000 17,000 0.00 7321 Harbor General Indirect Costs 4,405 52,859 51,485 (1.374) 51,485 (1.374) 102.67 7322 Harbor Admin Indirect Costs 2,931 35,176 34,242 (934) 34,242 (934) 102.73 7323 SMIC General Indirect Costs 10,356 124,277 127,824 3,547 127,824 3,547 97.22 7324 Gen Fund Indirect Costs 7,368 88,421 88,421 0 88,421 0 100.00 7325 Harbor Internal Cost Allocation (10,735) (128,824) (128,824) 0 (128,824) 0 100.00 7330 P.I.L.T. 0 28,923 20,580 (8,343) 20,580 (8,343) 140.54 7331 Reclass PILT to Transfer-Out 0 (28,923) (20,580) 8,343 (20.580) 8,343 140.54 7808 Bad Debt Expense 0 0 4,000 4,000 4,000 4,000 0.00 7810 Miscellaneous Expense 0 530 0 (530) 0 (530) 0.00 7900 Depreciation Expense 733,630 733,630 1,140,259 406,630 1,140,259 406,630 64.34 8300 Debt Service Principal 0 147,012 0 (147,012) 0 (147,012) 0.00 Total Non-Personnel Costs: $ 787,042 $ 1,255,855 $ 1,500,907 $ 245,052 $ 1,500,907 $ 245,052 $ 83.67 Total Expenditures $ 790,067 $ 1,391,625 $ 1,595,376 $ 203,751 $ 1,595,376 $ 203,751 $ 87.23 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 8 SMIC Enterprise FundSMIC - General For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 21,210 28,568 18,949.42 19,464 97.36 Overtime 155 1,129 402.02 98 410.06 Standby Time 59 0 0.00 0 0.00 Medicare 335 444 295.54 303 97.54 Workers'Compensation 1,952 2,738 1,769.31 1,580 111.98 Retirement Benefits 1,775 1,750 4,625.29 736 628.47 Health Insurance 8,181 12,202 8,241.38 8,633 95.47 Total Personnel Costs: $ 33,667 $ 46,831 $ 34,282.96 $ 30,814 $ 111.26 Non-Personnel Costs: Communications 0 0 0.00 500 0.00 Postage and Freight 65 915 459.24 500 91.84 Insurance 842 5,185 5,321.41 2,000 266.07 Legal 6,326 22,065 25,100.28 0 0.00 Contracted Services 12,457 15,910 30,738.00 40,000 76.85 Utilities 13,666 16,499 14,747.68 15,000 98.32 Heating Fuel 3,524 3,338 7,226.65 6,000 120.44 General Power for Resale 22,283 26,292 44,177.66 22,000 200.81 Gas&Lube 9,256 4,777 1,702.58 7,000 24.32 Operating Supplies 1,379 2,387 2,826.56 3,500 80.76 Q Maintenance&Repair 4,294 13,150 7,977.62 8,000 99.72 Small Tools&Equipment 3,043 2,815 2,418.19 1,500 161.21 Advertising 3,135 369 779.40 5,000 15.59 Travel&Subsistence 0 0 0.00 100 0.00 Harbor Internal Cost Allocation (108,105) (125,879) (128,823.96) (128,824) 100.00 P.I.L.T. 2,961 3,690 3,185.34 2,880 110.60 Reclass PILT to Transfer-Out (2.961) (3,690) (3.185.34) (2.880) 110.60 Miscellaneous Expense 350 0 530.00 0 0.00 Depreciation Expense 1,105 1,105 1,105.00 500,000 0.22 Total Non-Personnel Costs: $ (26,380) $ (11.072) $ 16,286.31 $ 482,276 $ 3.38 Total Expenditures $ 7,287 S 35,759 S 50,569.27 $ 513,090 $ 9.86 City of Seward � o- • . „ Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department . Page: 9 SMIC Enterprise Fund SMIC - North SMIC Dock For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 1,700 2,070 1,876.01 5,308 35.34 Overtime 42 126 251.65 131 192.04 Medicare 25 32 31.29 40 78.30 Workers'Compensation 173 194 193.27 221 87.44 Retirement Benefits 126 101 491.02 92 533.49 Health Insurance 656 737 625.98 449 139.39 Total Personnel Costs: $ 2,722 $ 3,260 $ 3,469.22 $ 6,241 $ 55.59 Non-Personnel Costs: Insurance 2,051 2,161 2,281.12 2,600 87.73 Contracted Services 0 1,203 2,381.21 5,000 47.62 Utilities 0 0 108.44 0 0.00 Operating Supplies 0 0 4.57 0 0.00 Maintenance&Repair 0 9,813 813.06 3,000 27.10 Harbor General Indirect Costs 661 2,484 2,597.50 2,530 102.67 Harbor Admin Indirect Costs 335 1,652 1,738.14 1,692 102.73 SMIC General Indirect Costs 22,032 25,654 6,331.20 6,282 100.78 Gen Fund Indirect Costs 27,255 27,800 27,800.00 27,800 100.00 P.I.L.T. 229 784 4,972.19 500 994.36 r Reclass PILT to Transfer-Out (229) (784) (4.972.19) (500) 994.36 Depreciation Expense 47,645 47,646 47,645.65 47,645 100.00 Total Non-Personnel Costs: $ 99,979 $ 118,413 $ 91,700.89 $ 96,549 $ 94.98 Total Expenditures $ 102,701 $ 121,673 $ 95,170.11 $ 102,790 $ 92.59 City of Seward A �,,,�_ Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department '^ A SMIC Enterprise Fund SMIC - East SMIC Dock `r . -,, Page: 10 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Insurance 716 829 883.00 1,300 67.93 Harbor General Indirect Costs 992 1,784 1,865.48 1,817 102.67 Harbor Admin Indirect Costs 502 1,187 1,248.12 1,215 102.73 SMIC General Indirect Costs 15,556 18,114 0.00 4,512 0.00 Gen Fund Indirect Costs 19,210 19,594 19,594.00 19,594 100.00 P.I.L.T. 929 625 552.03 320 172.49 Reclass PILT to Transfer-Out (929) (625) (552.03) (320) 172.49 Total Non-Personnel Costs: $ 36,976 $ 41,508 $ 23,590.60 $ 28,438 $ 82.95 Total Expenditures $ 36,976 $ 41,508 $ 23,590.60 $ 28,438 $ 82.95 r r City of Seward . ( z ,-,, aim,74-, Jw, Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report byDepartment LJ ` ., ', Page: 11 SMIC Enterprise Fund SMIC - 330 Ton Lift For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 31,534 35,232 46,079.07 38,819 118.70 Overtime 2,519 2,403 9,905.22 3,076 322.02 Medicare 494 578 853.12 692 123.28 Workers'Compensation 2,980 3,594 5,128.09 3,241 158.23 Retirement Benefits 3,064 1,724 12,993.03 1,530 849.22 Health Insurance 13,754 15,681 23,059.05 10,056 229.30 Total Personnel Costs: $ 54,345 $ 59,212 $ 98,017.58 $ 57,414 $ 170.72 Non-Personnel Costs: Postage and Freight 1,565 465 539.83 5,000 10.80 Insurance 2,950 2,622 9,039.94 3,000 301.33 Contracted Services 3,150 0 25,178.00 5,000 503.56 Gas&Lube 2,319 3,583 4,785.36 3,000 159.51 Safety Equipment 0 0 330.00 0 0.00 Operating Supplies 1,489 786 1,840.47 2,500 73.62 Maintenance&Repair 16,615 22,862 3,564.07 25,000 14.26 Small Tools&Equipment 0 21 6,804.27 0 0.00 Travel&Subsistence 0 0 42.98 0 0.00 Equipment Rent 0 0 0.00 17,000 0.00 , Harbor General Indirect Costs 21,490 44,994 47,058.88 45,836 102.67 Harbor Admin Indirect Costs 10,875 29,934 31,295.72 30,465 102.73 SMIC General Indirect Costs 31,523 36,706 114,689.16 113,799 100.78 Gen Fund Indirect Costs 38,923 39,701 39,701.00 39,701 100.00 P.I.L.T. 15,806 19,989 20,213.36 16,880 119.75 Reclass PILT to Transfer-Out (15.806) (19,989) (20,213.36) (16.880) 119.75 Bad Debt Expense 10,050 0 0.00 4,000 0.00 Depreciation Expense 28,552 0 159,811.70 68,085 234.72 Total Non-Personnel Costs: $ 169,501 $ 181,674 $ 444,681.38 $ 362,386 $ 122.71 Total Expenditures $ 223,846 $ 240,886 $ 542,698.96 $ 419,800 $ 129.28 Ci of Seward Run:3/22/2016 at 11:36 AM Budgeted D R '�eted Expenditure Report by Department % kl�'R" Page: 12 SMIC Enterprise Fund SMIC - Syncrolift Operations For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 892 0.00 0 0.00 Medicare 0 12 0.00 0 0.00 Workers'Compensation 0 97 0.00 0 0.00 Retirement Benefits 0 63 0.00 0 0.00 Health Insurance 0 - 366 0.00 0 0.00 Total Personnel Costs: $ 0 $ 1,430 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Postage and Freight 0 10 0.00 0 0.00 Insurance 0 8,355 0.00 0 0.00 Contracted Services 0 0 702.80 0 0.00 Maintenance&Repair 0 5,552 0.00 0 0.00 Harbor General Indirect Costs 992 1,278 1,336.74 1,302 102.67 Harbor Admin Indirect Costs 502 850 893.72 870 102.73 SMIC General Indirect Costs 1,211 1,410 3,256.32 3,231 100.78 Gen Fund Indirect Costs 1,300 1,326 1,326.00 1,326 100.00 Total Non-Personnel Costs: $ 4,005 $ 18,781 $ 7,515.58 $ 6,729 $ 111.69 Total Expenditures $ 4,005 $ 20,211 $ 7,515.58 $ 6,729 $ 111.69 City of Seward DR "� ,Run:3/22/2016 at 11:36 AM B�dgted xpenditure Report by Department 4-0:,E1 1 z Page: 13 SMIC Enterprise Fund SMIC - Syncrolift Complex For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Depreciation Expense 524,529 525,067 525,067.19 524,529 100.10 Total Non-Personnel Costs: $ 524,529 $ 525,067 $ 525,067.19 $ 524,529 $ 100.10 Total Expenditures $ 524,529 $ 525,067 $ 525,067.19 $ 524,529 $ 100.10 s City of SewardDKAP'T Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 14 SMIC Enterprise Fund SMIC Debt Service For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Debt Service Principal 0 0 147,012.43 0 0.00 Total Non-Personnel Costs: $ 0 $ 0 $ 147,012.43 $ 0 $ 0.00 Total Expenditures $ 0 $ 0 $ 147,012.43 $ 0 $ 0.00 Monthly Budget-to-Actual Revenue Report-- By Fund DRAFT Run:3/22/2016 at 11:40 AM City of Seward Page: 5 Parking Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5200 S.Harbor Lot 0 131,080 121,000 10,080 121,000 10,080 108.33 5201 N.Harbor Lot 0 63,218 55,800 7,418 55,800 7,418 113.29 5202 N.E. Ramp Lot 0 56,920 46,300 10,620 46,300 10,620 122.94 5204 S.Harbor Uplands Lot 0 28,374 16,000 12,374 16,000 12,374 177.34 5205 Slip Holder Parking Passes 0 25,071 25,000 71 25,000 71 100.29 5206 Employee Passes 0 9,011 7,500 1,511 7,500 1,511 120.15 5207 Miscellaneous Parking Fees 0 47 400 (353) 400 (353) 11.68 5209 Company Vehicle Pass 0 327 0 327 0 327 0.00 5210 Vehicle w/Trailer 0 13,738 10,500 3,238 10,500 3,238 130.84 5211 Visitor Parking Permits 0 654 0 654 0 654 0.00 5212 Fines-Parking Tickets 0 601 0 601 0 601 0.00 5899 Miscellaneous Revenue 0 669 0 669 0 669 0.00 5901 EF Investment Interest 0 0 3,000 (3.000) 3,000 (3.000) 0.00 Total Revenues $ 0 $ 329,710 $ 285,500 $ 44,210 $ 285,500 $ 44,210 $ 115.49 Monthly Budget Expenditure Report by Fund gt, -7,-,, Run:3/22/2016 at 11:39 AM City of Seward �. w . Parking Enterprise Fund Page: 6 For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 1,602 68,424 115,624 47,200 115,624 47,200 59.18 6001 Overtime 0 1,131 2,682 1,551 2,682 1,551 42.16 6100 Medicare 27 4,137 7,930 3,793 7,930 3,793 52.17 6101 Unemployment Insurance 308 308 7,000 6,692 7,000 6,692 4.39 6102 Workers'Compensation 13 5,890 792 (5.098) 792 (5.098) 743.72 6201 Retirement Benefits 415 4,266 697 (3.569) 697 (3.569) 612.02 6202 Health Insurance 204 4,735 4,267 (468) 4,267 (468) 110.98 Total Personnel Costs: $ 2,569 $ 88,891 $ 138,992 $ 50,101 $ 138,992 $ 50,101 $ 63.95 Non-Personnel Costs: 7001 Communications 137 1,878 5,000 3,122 5,000 3,122 37.56 7002 Postage and Freight 0 38 750 712 750 712 5.01 7003 Bank and Credit Card Fees 1 8,605 7,000 (1,605) 7,000 (1,605) 122.93 7004 Insurance 0 2,697 2,700 3 2,700 3 99.89 7009 Contracted Services 0 1,045 0 (1,045) 0 (1,045) 0.00 7011 Testing 0 374 0 (374) 0 (374) 0.00 7012 Other Special Services 0 0 9,500 9,500 9,500 9,500 0.00 7015 Utilities 0 417 500 83 500 83 83.32 7211 Gas&Lube 0 673 1,000 327 1,000 327 67.29 7212 Uniform Allowance 0 864 0 (8641 0 (864) 0.00 +- 7213 Safety Equipment 0 304 500 196 500 196 60.73 C) 7215 Operating Supplies 0 8,761 15,000 6,239 15,000 6,239 58.41 7216 Maintenance&Repair 0 10,054 15,000 4,946 15,000 4,946 67.03 7217 Small Tools&Equipment 0 1,819 2,000 181 2,000 181 90.96 7300 Advertising 0 412 1,000 588 1,000 588 41.21 7301 Subscriptions&Dues 0 395 6,000 5,605 6,000 5,605 6.58 7302 Travel&Subsistence 0 0 250 250 250 250 0.00 7303 Education&Training 0 0 917 917 917 917 0.00 7304 Equipment Rent 0 4,653 0 (4,653) 0 (4.653) 0.00 7307 GF Administrative Fee 866 10,391 10,474 83 10,474 83 99.20 7330 P.I.L.T. 0 26,377 22,600 (3.777) 22,600 (3,777) 116.71 7331 Reclass PILI to Transfer-Out 0 (26,377) (22,600) 3,777 (22,600) 3,777 116.71 7810 Miscellaneous Expense 0 10 800 790 800 790 1.25 7900 Depreciation Expense 24,477 24,477 22,969 (1.508( 22,969 (1.508) 106.56 8103 Capital Equipment 0 0 2,500 2,500 2,500 2,500 0.00 8104 Motor Pool Rent 1,083 13,000 13,000 0 13,000 0 100.00 Total Non-Personnel Costs: $ 26,564 $ 90,867 $ 116,860 $ 25,993 $ 116,860 $ 25,993 $ 77.76 Total Expenditures $ 29,133 $ 179,758 $ 255,852 $ 76,094 $ 255,852 $ 76,094 $ 70.26 City of SewardA Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department ''' "� • ` � Page: 15 Parking Enterprise Fund General Department For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 54,273 0 0.00 0 0.00 Overtime 4,212 0 0.00 0 0.00 Medicare 3,695 0 0.00 0 0.00 Unemployment Insurance 2,088 0 0.00 0 0.00 Workers'Compensation 2,644 0 0.00 0 0.00 Retirement Benefits 873 0 0.00 0 0.00 Health Insurance 3,085 0 0.00 0 0.00 Total Personnel Costs: $ 70,870 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Communications 5,061 0 0.00 0 0.00 Postage and Freight 187 0 0.00 0 0.00 Bank and Credit Card Fees 6,712 0 0.00 0 0.00 Insurance 2,204 0 0.00 0 0.00 Contracted Services 550 0 0.00 0 0.00 Utilities 352 0 0.00 0 0.00 Gas&Lube 911 0 0.00 0 0.00 Safety Equipment 175 0 0.00 0 0.00 Operating Supplies 6,333 0 0.00 0 0.00 Maintenance&Repair 4,771 0 0.00 0 0.00 Small Tools&Equipment 359 0 0.00 0 0.00 �- Advertising 421 0 0.00 0 0.00 9 Subscriptions&Dues 4,024 0 0.00 0 0.00 Equipment Rent 905 0 0.00 0 0.00 GF Administrative Fee 10,137 0 0.00 0 0.00 P.I.L.T. 24,980 0 0.00 0 0.00 Reclass PILT to Transfer-Out (24,980) 0 0.00 0 0.00 Depreciation Expense 23,968 24,477 24,476.82 0 0.00 Motor Pool Rent 13,000 0 0.00 0 0.00 Total Non-Personnel Costs: $ 80,070 $ 24,477 $ 24,476.82 $ 0 $ 0.00 Total Expenditures $ 150,940 $ 24,477 $ 24,476.82 $ 0 $ 0.00 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 16 Paring Enterprise Fund Parking - General For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 99,194 68,423.92 115,624 59.18 Overtime 0 3,651 1,130.73 2,682 42.16 Medicare 0 8,308 4,137.17 7,930 52.17 Unemployment Insurance 0 0 307.62 7,000 4.39 Workers'Compensation 0 4,711 5,890.29 792 743.72 Leave Time 0 1,448 0.00 0 0.00 Retirement Benefits 0 2,312 4,265.53 697 612.02 Health Insurance 0 4,312 4,735.30 4,267 110.98 Total Personnel Costs: $ 0 $ 123,936 $ 88,890.56 $ 138,992 $ 63.95 Non-Personnel Costs: Communications 0 1,976 1,878.05 5,000 37.56 Postage and Freight 0 107 37.59 750 5.01 Bank and Credit Card Fees 0 6,810 8,605.38 7,000 122.93 Insurance 0 2,456 2,696.98 2,700 99.89 Contracted Services 0 50 1,045.00 0 0.00 Testing 0 172 374.00 0 0.00 Other Special Services 0 9,700 0.00 9,500 0.00 Utilities 0 530 416.65 500 83.32 Vehicle Supplies 0 36 0.00 0 0.00 Gas&Lube 0 706 672.92 1,000 67.29 Uniform Allowance 0 381 863.64 0 0.00 Safety Equipment 0 0 303.65 500 60.73 Operating Supplies 0 6,497 8,760.94 15,000 58.41 Maintenance&Repair 0 8,568 10,054.22 15,000 67.03 Small Tools&Equipment 0 685 1,819.25 2,000 90.96 Advertising 0 361 412.10 1,000 41.21 Subscriptions&Dues 0 3,388 395.00 6,000 6.58 Travel&Subsistence 0 2,390 0.00 250 0.00 Education&Training 0 1,745 0.00 917 0.00 Equipment Rent 0 737 4,653.24 0 0.00 GF Administrative Fee 0 10,339 10,391.00 10,474 99.20 P.I.L.T. 0 23,470 26,376.81 22,600 116.71 Reclass PILT to Transfer-Out 0 (23,470) (26,376.81) (22.600) 116.71 Miscellaneous Expense 0 104 10.00 800 1.25 Depreciation Expense 0 0 0.00 22,969 0.00 Capital Equipment 0 0 0.00 2,500 0.00 Motor Pool Rent 0 13,000 13,000.00 13,000 100.00 Total Non-Personnel Costs: $ 0 $ 70,738 $ 66,389.61 $ 116,860 $ 56.81 Total Expenditures $ 0 $ 194,674 $ 155,280.17 $ 255,852 $ 60.69 Monthly Budget-to-Actual Revenue Report -- By Fund Run:3/22/2016 at 11:40 AM City of Seward Page: 6 Electric Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 178,874 1,877,138 1,958,151 (81.013) 1,958,151 (81,013) 95.86 5302 Residential fuel factor 86,130 857,581 873,245 (15,664) 873,245 (15,664) 98.21 5303 Residential customer charge 39,742 475,214 498,165 (22,951) 498,165 (22,951) 95.39 5310 SG Service 92,022 1,134,216 1,191,005 (56,789) 1,191,005 (56.789) . 95.23 5312 SG fuel factor 38,397 446,714 460,223 (13,509) 460,223 (13.509) 97.06 5313 SG Customer Charge 17,225 209,579 242,366 (32,787) 242,366 (32,787) 86.47 5320 LG Service 147,810 1,845,847 2,030,049 (184,202) 2,030,049 (184,202) 90.93 5322 LG fuel factor 105,672 1,232,933 1,262,780 (29.847) 1,262,780 (29,847) 97.64 5323 LG customer charge 3,655 42,505 45,851 (3,346) 45,851 (3.346) 92.70 5324 LG demand charge 103,435 1,373,588 1,497,426 (123,838) 1,497,426 (123,838) 91.73 5325 Electric KVAR rate 0 0 5,000 (5,000) 5,000 (5,000) 0.00 5326 Altemate Energy (11) (908) (3,651) 2,743 3.651) 2,743 24.86 5340 Spec.Contract Energy 11,780 145,302 108,339 36,963 108,339 36,963 134.12 5342 Special Contract fuel factor 40,964 501,710 496,173 5,537 496,173 5,537 101.12 5343 Spec.Contract customer charge 80 963 966 (3) 966 (3) 99.71 5345 Special Contract Demand 30,496 399,679 326,095 73,584 326,095 73,584 122.57 5350 Harbor Fund Power Sales 47,955 259,612 216,221 43,391 216,221 43,391 120.07 5352 Harbor power fuel factor 19,640 99,275 89,737 9,538 89,737 9,538 110.63 5360 Street&Yard 6,174 67,840 70,000 (2,160) 70,000 (2,160) 96.91 5362 Yard Light Fuel 635 5,137 0 5,137 0 5,137 0.00 5801 Tum on Fees 1,086 16,920 15,000 1,920 15,000 1,920 112.80 e 5802 Equipment Rental 14,300 14,300 26,000 (11.701) 26,000 (11.701) 55.00 5803 Joint Pole Use 9,984 9,984 10,000 (16) 10,000 (16) 99.84 5804 Work Order Revenue 29,131 29,131 20,000 9,131 20,000 9,131 145.65 5805 Chugach Coop Divid. 0 224,801 0 224,801 0 224,801 0.00 5890 Collection of Doubtful Accounts 978 5,699 0 5,699 0 5,699 0.00 5899 Miscellaneous Revenue (321 (32) 2,000 (2,032) 2,000 (2.032) (1.59) 5901 EF Investment Interest 3 3 12,000 (11,997) 12,000 (11.997) 0.02 5905 EF Penalties and Interest 4,564 64,114 60,000 4,114 60,000 4,114 106.86 5920 PERS On-Behalf paid by SOA 18,499 195,217 195,217 0 195,217 0 100.00 5931 Assessment Interest 0 0 1,000 (1,000) 1,000 (1,000) 0.00 5940 Amort.of CIA-General (938.045) (938.045) 1,030,760 (1,968,805) 1,030,760 (1.968.805) (91.01) 5941 Amort.Bond Premium 8,366 8,366 8,366 0 8,366 0 99.99 Total Revenues $ 119,509 $ 10,604,383 $ 12,748,484 $ (2.144,102) $ 12,748,484 $ (2,144.102) $ 83.18 Monthly Budget Expenditure Report by Fund ,,, 7t. Run:3/22/2016 at 11:39 AM City of Seward °0l 4--,', ' Page: 7 Electric Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 70,128 734,651 906,402 171,751 906,402 171,751 81.05 6001 Overtime 8,396 128,834 64,838 (63.996) 64,838 (63,996) 198.70 6002 Standby Time 9,202 130,626 89,283 (41,343) 89,283 (41,343) 146.31 6100 Medicare 1,384 22,215 16,182 (6,033) 16,182 (6,033) 137.29 6101 Unemployment Insurance 0 0 3,000 3,000 3,000 3,000 0.00 6102 Workers'Compensation (2.572) 47,196 44,658 (2,538) 44,658 (2,538) 105.68 6200 Leave Time 7,092 74,667 106,216 31,550 106,216 31,550 70.30 6201 Retirement Benefits 31,060 363,768 363,646 (123) 363,646 (123) 100.03 6202 Health Insurance 9,094 210,350 221,642 11,292 221,642 11,292 94.91 6204 Meal Allowance 462 3,543 12,689 9,146 12,689 9,146 27.93 6205 Electric Union Benefits 156 26,952 20,000 (6.952) 20,000 (6,952) 134.76 Total Personnel Costs: $ 134,402 $ 1,742,802 $ 1,848,556 $ 105,754 $ 1,848,556 $ 105,754 $ 94.28 Non-Personnel Costs: 7000 Audit 0 22 0 (22) 0 (22) 0.00 7001 Communications 1,342 16,946 20,500 3,554 20,500 3,554 82.66 7002 Postage and Freight 118 19,280 24,000 4,720 24,000 4,720 80.33 7003 Bank and Credit Card Fees 4,400 54,450 48,000 (6,450) 48,000 (6.450) 113.44 7004 Insurance 1,677 62,617 65,000 2,383 65,000 2,383 96.33 7006 Legal 0 11,928 62,000 50,072 62,000 50,072 19.24 7009 Contracted Services 53,190 157,309 276,000 118,691 276,000 118,691 57.00 r) 7010 Engineering 0 5,535 0 (5.535) 0 (5,535) 0.00 r) 7011 Testing 200 1,847 0 (1,847) 0 (1,847) 0.00 7012 Other Special Services 880 13,886 15,000 1,114 15,000 1,114 92.57 7015 Utilities 9,506 92,545 101,000 8,455 101,000 8,455 91.63 7016 Heating Fuel 1,755 25,545 37,000 11,455 37,000 11,455 69.04 7017 Rents&Leases 33 25,296 17,000 (8.296) 17,000 (8,296) 148.80 7101 Chugach Power Purchases 349,198 2,049,134 1,775,000 (274.134) 1,775,000 (274.134) 115.44 7102 Power Fuel Costs 440,066 2,728,956 3,066,000 337,044 3,066,000 337,044 89.01 7103 Fuel for Generators 0 101,087 150,000 48,913 150,000 48,913 67.39 7210 Vehicle Supplies 209 4,041 5,000 959 5,000 959 80.82 7211 Gas&Lube 6,292 36,796 43,000 6,204 43,000 6,204 85.57 7213 Safety Equipment 0 0 5,000 5,000 5,000 5,000 0.00 7214 Janitorial Supplies 0 373 0 (373) 0 (373) 0.00 7215 Operating Supplies (60.500) 175,574 275,000 99,426 275,000 99,426 63.85 7216 Maintenance&Repair 0 42,040 125,000 82,960 125,000 82,960 33.63 7217 Small Tools&Equipment 2,486 6,931 50,000 43,069 50,000 43,069 13.86 7300 Advertising 0 1,320 8,000 6,680 8,000 6,680 16.50 7301 Subscriptions&Dues 156 53,822 10,000 (43.822) 10,000 (43,822) 538.22 7302 Travel&Subsistence 1,997 21,136 30,000 8,864 30,000 8,864 70.45 7303 Education&Training 875 10,133 45,000 34,867 45,000 34,867 22.52 7304 Equipment Rent 213 5,075 23,000 17,925 23,000 17,925 22.06 7307 GF Administrative Fee 72,380 868,558 868,558 0 868,558 0 100.00 7330 P.I.L.T. 0 751,695 915,291 163,596 915,291 163,596 82.13 7331 Reclass PILT to Transfer-Out 0 (751,695) (915,291) (163,596) (915,291) (163,596) 82.13 7805 Promotion 0 400 0 (400) 0 (400) 0.00 Monthly Budget Expenditure Report by Fund _ Run:3/22/2016 at 11:39 AM City of Seward Page: 8 Electric Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget 7808 Bad Debt Expense 19,686 22,134 30,000 7,866 30,000 7,866 73.78 7810 Miscellaneous Expense 928 10,554 13,000 2,446 13,000 2,446 81.19 7900 Depreciation Expense 1,724,295 1,724,295 1,777,308 53,013 1,777,308 53,013 97.02 8010 Utility Deposit Interest 108 1,190 1,400 210 1,400 210 85.01 8011 Bonding Expense 0 2,701 0 (2,701) 0 (2,701) 0.00 8012 Debt Service Interest Expense 21,991 273,574 273,261 (313) 273,261 !313) 100.11 8014 Amortization of Bond Issue Costs 0 0 8,425 8,425 8,425 8,425 0.00 8101 Infrastructure (113.790) 0 776,659 776,659 776,659 776,659 0.00 8103 Capital Equipment (87.506) 0 50,000 50,000 50,000 50,000 0.00 8104 Motor Pool Rent 14,583 175,000 175,000 0 175,000 0 100.00 8200 Work Order Sal/Benefit credits (100,577) (100,577) (297.763) (197,186) (297.763) ;197.186 33.78 8201 Work Order Operating Supply credits (110.520) (110.520) (50.000) 60,520 (50.000) 60,520 221.04 8300 Debt Service Principal 0 475,000 400,000 (75.000) 400,000 i 75,000) 118.75 Total Non-Personnel Costs: $ 2,255,671 $ 9,065,933 $ 10,301,348 $ 1,235,415 $ 10,301,348 $ 1,235,415 $ 88.01 Total Expenditures $ 2,390,073 $ 10,808,735 $ 12,149,904 $ 1,341,169 $ 12,149,904 $ 1,341,169 $ 88.96 s Y) City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 17 Electric Enterprise Fund Electric- General Operations For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 327,229 323,028 397,795.95 351,718 113.10 Overtime 844 2,649 32,843.21 3,999 821.29 Standby Time 0 4,274 8,258.84 0 0.00 Medicare 7,196 6,125 7,833.25 5,780 135.52 Unemployment Insurance 325 0 0.00 3,000 0.00 Workers'Compensation 22,820 23,664 23,670.93 21,724 108.96 Leave Time 59,775 65,996 42,392.74 73,304 57.83 Retirement Benefits 99,687 58,624 28,192.09 126,098 22.36 Health Insurance 148,054 124,629 76,427.39 134,599 56.78 Electric Meal Allowance 114 345 1,962.79 2,041 96.17 Electric Union Benefits 28,176 12,172 26,445.82 20,000 132.23 Total Personnel Costs: $ 694,220 $ 621,506 $ 645,823.01 $ 742,263 $ 87.01 Non-Personnel Costs: Audit 0 0 22.44 0 0.00 Communications 8,411 6,187 3,432.39 10,000 34.32 Postage and Freight 16,030 13,045 15,916.73 20,000 79.58 Bank and Credit Card Fees 48,422 53,066 54,449.86 48,000 113.44 Insurance 55,751 58,219 62,410.42 65,000 96.02 Legal 55,182 8,262 5,628.01 62,000 9.08 Contracted Services 226,144 48,764 87,407.77 96,000 91.05 Engineering 0 0 2,688.00 0 0.00 1"') Testing 0 751 1,846.56 0 0.00 s_ Other Special Services 0 0 3,511.12 0 0.00 Utilities 2,105 4,127 4,167.70 4,000 104.19 Heating Fuel 342 2,183 10,510.20 6,000 175.17 Rents&Leases 5,760 3,000 250.00 2,000 12.50 Vehicle Supplies 2,059 1,875 4,035.97 5,000 80.72 Gas&Lube 25,657 21,537 10,712.31 40,000 26.78 Safety Equipment 705 3,312 0.00 5,000 0.00 Operating Supplies 114,182 36,495 134,672.62 80,000 168.34 Maintenance&Repair 41,925 65,978 25,483.29 50,000 50.97 Small Tools&Equipment 4,677 1,637 6,835.89 20,000 34.18 Advertising 1,333 208 1,320.24 5,000 26.40 Subscriptions&Dues 2,585 1,294 2,257.94 2,000 112.89 Travel&Subsistence 2,337 224 1,475.00 10,000 14.75 Education&Training 6,020 306 528.00 10,000 5.28 Equipment Rent 0 2,675 0.00 5,000 0.00 GF Administrative Fee 847,291 864,237 868,558.00 868,558 100.00 P.I.L.T. 883,025 889,778 751,694.95 915,291 82.13 Reclass PILT to Transfer-Out (883.025) (889.778) (751.694.95) (915.291) 82.13 Promotion 0 0 400.00 0 0.00 Bad Debt Expense 20,572 39,541 21,502.24 30,000 71.67 Miscellaneous Expense 5,572 863 9,504.87 10,000 95.05 Depreciation Expense 1,732,885 1,733,847 1,716,864.69 1,774,028 96.78 Utility Deposit Interest 1,135 1,179 1,190.15 1,400 85.01 Bonding Expense 0 0 2,700.60 0 0.00 City of Seward p fit', 77Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department -s .is Page: 18 Electric Enterprise Fund Electric - General Operations For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Infrastructure 0 0 0.00 100,000 0.00 Capital Equipment 0 0 0.00 30,000 0.00 Motor Pool Rent 90,000 82,500 90,000.00 90,000 100.00 Improvements other than Buildings 0 (17.258) 0.00 0 0.00 Work Order Operating Supply credits 0 249 0.00 0 0.00 Total Non-Personnel Costs: $ 3,317,082 $ 3,038,303 $ 3,150,283.01 $ 3,448,986 $ 91.34 Total Expenditures $ 4,011,302 $ 3,659,809 $ 3,796,106.02 $ 4,191,249 $ 90.57 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 19 Electric Enterprise Fund Electric - Administration - For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 192,048 189,157 209,643.65 270,819 77.41 Overtime 349 218 562.94 750 75.06 Medicare 2,968 2,922 3,384.19 4,212 80.35 Workers'Compensation 1,473 1,558 1,669.32 5,489 30.41 Leave Time 28,463 24,343 32,273.81 31,851 101.33 Retirement Benefits 29,186 22,287 24,806.34 25,619 96.83 Health Insurance 65,740 78,617 76,524.69 87,043 87.92 Total Personnel Costs: $ 320,227 $ 319,102 $ 348,864.94 $ 425,783 $ 81.93 Non-Personnel Costs: Communications 6,635 8,489 9,845.17 7,000 140.65 Postage and Freight 297 1,354 119.04 1,000 11.90 Insurance 0 81 206.59 0 0.00 Legal 0 984 6,300.42 0 0.00 Contracted Services 705 62,185 8,511.24 100,000 8.51 Engineering 0 0 2,306.50 0 0.00 Other Special Services 11,198 10,406 10,374.75 15,000 69.17 Utilities 7,384 1,928 0.00 17,000 0.00 Heating Fuel 14,926 2,498 0.00 20,000 0.00 Vehicle Supplies 0 0 5.29 0 0.00 - Gas&Lube 4,147 2,972 2,551.46 3,000 85.05 Janitorial Supplies 0 0 372.88 0 0.00 Operating Supplies 12,927 8,439 6,295.20 10,000 62.95 Maintenance&Repair 16 0 663.90 0 0.00 Small Tools&Equipment 0 4,139 95.00 20,000 0.47 Advertising 159 0 0.00 3,000 0.00 Subscriptions&Dues 24,961 44,645 51,564.25 8,000 644.55 Travel&Subsistence 6,229 14,759 19,562.94 20,000 97.81 Education&Training 2,620 8,933 9,604.99 25,000 38.42 Equipment Rent 2,128 3,169 5,074.89 0 0.00 Bad Debt Expense 0 0 631.33 0 0.00 Miscellaneous Expense 0 22 22.00 0 0.00 Depreciation Expense 25,250 3,280 7,429.86 3,280 226.52 Capital Equipment 0 0 0.00 20,000 0.00 Motor Pool Rent 85,000 180,000 85,000.00 85,000 100.00 Total Non-Personnel Costs: $ 204,582 $ 358,283 $ 226,537.70 $ 357,280 $ 63.41 Total Expenditures $ 524,809 $ 677,385 $ 575,402.64 $ 783,063 $ 73.48 City of Seward 7 Y T- Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report byDepartment ?' ''� v Electric Enterprise Fund Electric- Sandby Generation - `�' Page: 20 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 3,034 10,945 4,687.08 1,100 426.08 Overtime 6,839 127 2,466.36 4,656 52.97 Standby Time 0 0 347.24 0 0.00 Medicare 146 184 168.29 90 186.99 Workers'Compensation 555 976 407.44 223 182.74 Retirement Benefits 0 155 519.79 328 158.50 Health Insurance 0 329 986.60 0 0.00 Electric Meal Allowance 212 0 171.77 1,182 14.53 Electric Union Benefits 0 0 5.71 0 0.00 Total Personnel Costs: $ 10,786 $ 12,716 $ 9,760.28 $ 7,579 $ 128.78 Non-Personnel Costs: Postage and Freight 1,905 0 242.12 500 48.42 Contracted Services 0 0 0.00 5,000 0.00 Utilities 15,204 15,495 14,021.80 20,000 70.11 Heating Fuel 3,089 896 13,647.37 3,000 454.91 Fuel for Generators 49,713 0 73,705.10 50,000 147.41 Gas&Lube 5,088 0 15,852.96 0 0.00 Operating Supplies 527 0 2,170.06 10,000 21.70 Maintenance&Repair 22,565 60 8,076.42 45,000 17.95 Small Tools&Equipment 0 0 0.00 5,000 0.00 Travel&Subsistence 0 0 74.47 0 0.00 Education&Training 0 3,395 0.00 10,000 0.00 Total Non-Personnel Costs: $ 98,091 $ 19,846 $ 127,790.30 $ 148,500 $ 86.05 Total Expenditures $ 108,877 $ 32,562 $ 137,550.58 $ 156,079 $ 88.13 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 21 Electric Enterprise Fund Electric- Substation Operations For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 158,956 103,572 60,080.91 95,453 62.94 Overtime 535 1,181 1,575.48 9,133 17.25 Medicare 2,313 1,528 976.95 109 896.61 Workers'Compensation 13,447 9,387 3,854.70 288 1,338.44 Retirement Benefits 0 2,329 6,086.92 4,204 144.80 Health Insurance 0 5,203 12,414.70 0 0.00 Electric Meal Allowance 0 0 0.00 218 0.00 Electric Union Benefits 0 83 31.09 0 0.00 Total Personnel Costs: $ 175,251 $ 123,283 $ 85,020.75 $ 109,405 $ 77.71 Non-Personnel Costs: Communications 3.234 3,432 3,668.57 3,500 104.82 Postage and Freight 156 121 3,002.25 1,000 300.24 Contracted Services 20,408 6,867 0.00 5,000 0.00 Engineering 0 0 540.00 0 0.00 Utilities 52,098 58,043 74,355.02 60,000 123.93 Heating Fuel 0 3,144 1,387.04 8,000 17.34 Fuel for Generators 49,368 0 27,381.70 100,000 27.38 Gas&Lube 0 0 7,679.21 0 0.00 Operating Supplies 927 3,052 24,758.25 15,000 165.06 Maintenance&Repair 60,652 2,351 7,816.59 20,000 39.08 Small Tools&Equipment 0 0 0.00 5,000 0.00 Advertising 0 371 0.00 0 0.00 Travel&Subsistence 0 0 23.50 0 0.00 Equipment Rent 0 785 0.00 1,000 0.00 Total Non-Personnel Costs: $ 186,843 $ 78,166 $ 150,612.13 $ 218,500 $ 68.93 Total Expenditures $ 362,094 $ 201,449 $ 235,632.88 $ 327,905 $ 71.86 City of Seward _. Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 22 Electric Enterprise Fund Electric- Transmission OP & Maint For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 17,379 2,518 7,871.39 20,461 38.47 Overtime 10,241 0 4,025.12 959 419.70 Medicare 854 37 409.63 148 276.85 Workers'Compensation 2,014 171 521.51 632 82.51 Leave Time 0 0 0.00 1,061 0.00 Retirement Benefits 0 81 889.03 551 161.42 Health Insurance 0 246 1,119.29 0 0.00 Electric Union Benefits 0 3 24.21 0 0.00 Total Personnel Costs: $ 30,488 $ 3,056 $ 14,860.18 $ 23,812 $ 62.41 Non-Personnel Costs: Postage and Freight 3,738 0 0.00 0 0.00 Contracted Services 13,997 0 3,926.00 10,000 39.26 Rents&Leases 28,635 18,136 25,046.48 15,000 166.98 Operating Supplies 0 0 376.78 2,000 18.84 Maintenance&Repair 3,208 0 0.00 10,000 0.00 Equipment Rent 0 0 0.00 12,000 0.00 Total Non-Personnel Costs: $ 49,578 $ 18,136 $ 29,349.26 $ 49,000 $ 59.90 Total Expenditures $ 80,066 $ 21,192 $ 44,209.44 $ 72,812 $ 60.72 City of Seward it r Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department wa d Page: 23 Electric Enterprise Fund Electric - Distribution OP & Maint For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 39,878 30,369 6,629.62 18,549 35.74 Overtime 40,847 15,590 32,333.49 30,039 107.64 Standby Time 1,283 2,876 0.00 0 0.00 Medicare 1,118 717 1,062.28 700 151.76 Workers'Compensation 2,626 2,832 1,871.36 2,458 76.13 Retirement Benefits 0 1,333 1,450.07 464 312.61 Health Insurance 0 2,582 2,711.75 0 0.00 Electric Meal Allowance 906 0 1,061.45 3,864 27.47 Electric Union Benefits 0 45 54.30 0 0.00 Total Personnel Costs: $ 86,658 $ 56,344 $ 47,174.32 $ 56,074 $ 84.13 Non-Personnel Costs: Contracted Services 38,638 0 0.00 0 0.00 Operating Supplies 11,077 0 0.00 3,000 0.00 Equipment Rent 9,010 3,900 0.00 5,000 0.00 Infrastructure 0 0 0.00 465,000 0.00 Total Non-Personnel Costs: $ 58,725 $ 3,900 $ 0.00 $ 473,000 $ 0.00 Total Expenditures $ 145,383 $ 60,244 $ 47,174.32 $ 529,074 $ 8.92 O City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Dr.--7, ; ""hA, ,I Page: 24 Enterprise Fund Electric -Wholesale Power Costs a ? 2. For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Total Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Non-Personnel Costs: Chugach Power Purchases 1,805,400 1,908,272 2,049,134.36 1,775,000 115.44 Power Fuel Costs 3,012,013 2,948,959 2,728,956.00 3,066,000 89.01 Total Non-Personnel Costs: $ 4,817,413 $ 4,857,231 $ 4,778,090.36 $ 4,841,000 $ 98.70 Total Expenditures $ 4,817,413 $ 4,857,231 $ 4,778,090.36 $ 4,841,000 $ 98.70 L i City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department 4 Page: 25 Electric Enterprise Fund Electric- Work Orders a.j ;L 01 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 75,602 62,358 28,288.93 111,809 25.30 Overtime 14,991 6,394 50,506.26 15,120 334.04 Medicare 2,494 1,033 4,705.44 3,544 132.77 Workers'Compensation 4,101 3,709 9,065.67 11,823 76.68 Leave Time 0 0 0.00 0 0.00 Retirement Benefits 1,707 4,514 14,574.84 9,339 156.07 Health Insurance 5,935 10,823 30,553.36 0 0.00 Electric Meal Allowance 974 0 347.46 5,384 6.45 Electric Union Benefits 0 79 206.53 0 0.00 Total Personnel Costs: $ 105,804 $ 88,910 $ 138,248.49 $ 157,019 $ 88.05 Non-Personnel Costs: Postage and Freight 470 0 0.00 1,500 0.00 Contracted Services 62,125 0 0.00 0 0.00 Operating Supplies 53,381 4,910 0.00 150,000 0.00 Miscellaneous Expense 600 (600) 1,027.40 3,000 34.25 Work Order Sal/Benefit credits (103,216) (208,130) (100,577.02) (297.763) 33.78 Work Order Operating Supply credits (117,416) (127,829) (110.520.15) (50,000) 221.04 Total Non-Personnel Costs: $ (104,056) $ (331,649) $ (210,069.77) $ (193.263) $ 108.70 Total Expenditures $ 1,748 $ (242,739) $ (71,821.28) $ (36,244) $ 198.16 City of Seward 1 r : A Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department b t . Electric Enterprise Fund Electric - Standby Page: 26 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Overtime 0 9,060 1,812.94 0 0.00 Standby Time 88,822 93,621 122,019.62 89,283 136.67 Medicare 2,130 1,507 3,314.12 1,122 295.38 Workers'Compensation 0 2,637 5,515.50 29 18,992.77 Retirement Benefits 0 3.550 3,062.17 0 0.00 Health Insurance 0 4,408 7,920.19 0 0.00 Electric Union Benefits 0 106 163.67 0 0.00 Total Personnel Costs: $ 90,952 $ 114,889 $ 143,808.21 $ 90,434 $ 159.02 Non-Personnel Costs: Total Non-Personnel Costs: $ 0 $ 0 $ 0.00 $ 0 $ 0.00 Total Expenditures $ 90,952 $ 114,889 $ 143,808.21 $ 90,434 $ 159.02 L City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department ' w w ~'" - Electric Enterprise Fund Electric- Meter Service 'k 4 >,ii v Page 27 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 21,589 15,706 10,050.64 36,493 27.54 Overtime 183 0 2,708.17 182 1,487.68 Medicare 524 233 358.54 477 75.17 Workers'Compensation 1,676 1,110 607.98 1,992 30.52 Retirement Benefits 0 350 1,037.81 703 147.58 Health Insurance 0 922 1,616.88 0 0.00 Electric Union Benefits 0 11 20.37 0 0.00 Total Personnel Costs: $ 23,972 $ 18,332 $ 16,400.39 $ 39,847 $ 41.16 Non-Personnel Costs: Postage and Freight 0 63 0.00 0 0.00 Contracted Services 54,800 56,188 57,463.62 60,000 95.77 Safety Equipment 0 38 0.00 0 0.00 Operating Supplies 0 360 0.00 5,000 0.00 Total Non-Personnel Costs: $ 54,800 $ 56,649 $ 57,463.62 $ 65,000 $ 88.41 Total Expenditures $ 78,772 $ 74,981 $ 73,864.01 $ 104,847 $ 70.45 ty City of Seward 7-;,- 1 Y-,-- Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department U...,d 4" ,'--- Page: 28 Electric Enterprise Fund Electric- System Improvements For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 12,459 9,603.11 0 0.00 Overtime 0 134 0.00 0 0.00 Medicare 0 23 2.62 0 0.00 Workers'Compensation 0 76 11.70 0 0.00 Retirement Benefits 0 122 52.59 47 111.09 Health Insurance 0 244 75.35 0 0.00 Electric Union Benefits 0 0 0.00 0 0.00 Total Personnel Costs: $ 0 $ 13,058 $ 9,745.37 $ 47 $ 20,734.83 Non-Personnel Costs: Operating Supplies 0 4,199 7,301.20 0 0.00 Infrastructure 0 0 0.00 211,659 0.00 Total Non-Personnel Costs: $ 0 $ 4,199 $ 7,301.20 $ 211,659 $ 3.45 Total Expenditures $ 0 $ 17,257 $ 17,046.57 $ 211,706 $ 8.05 s City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 29 Electric Enterprise Fund Electric Debt Service For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 0 882 0.00 0 0.00 Medicare 0 13 0.00 0 0.00 Workers'Compensation 0 7 0.00 0 0.00 Retirement Benefits 61,441 222,306 283,096.63 196,293 144.22 Total Personnel Costs: $ 61,441 $ 223,208 $ 283,096.63 $ 196,293 $ 144.22 Non-Personnel Costs: Debt Service Interest Expense 306,915 290,053 273,573.76 273,261 100.11 Amortization of Bond Issue Costs 4,904 4,904 0.00 8,425 0.00 Debt Service Principal 0 380,000 475,000.00 400,000 118.75 Total Non-Personnel Costs: $ 311,819 $ 674,957 $ 748,573.76 $ 681,686 $ 109.81 Total Expenditures $ 373,260 $ 898,165 $ 1,031,670.39 $ 877,979 $ 117.51 c-3' Monthly Budget-to-Actual Revenue Report -- By Fund `, j3 t^ ~ Run:3/22/2016 at 11:40 AM City of Seward tti �<I" . Page: 7 Water Enterprise Fund g For 12131/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 37,337 455,795 444,511 11,284 444,511 11,284 102.54 5310 SG Service 6,934 132,772 130,921 1,851 130,921 1,851 101.41 5320 LG Service 16,728 210,460 225,474 (15.014) 225,474 (15,014) 93.34 5330 SMIC Sales 2,281 49,367 64,103 (14,736) 64,103 (14,736) 77.01 5340 Spec.Contracts 6,125 255,801 314,263 (58.462) 314,263 (58,462) 81.40 5801 Turn on Fees 91 8,497 4,784 3,713 4,784 3,713 177.62 5804 Work Order Revenue 0 1,500 0 1,500 0 1,500 0.00 5806 Ship Water 0 107,254 99,792 7,462 99,792 7,462 107.48 5807 Hydrant Rentals 4,631 55,799 58,703 (2.905) 58,703 (2,905) 95.05 5899 Miscellaneous Revenue 992 6,741 300 6,441 300 6,441 2,246.85 5901 EF Investment Interest 0 0 10,000 (10.000) 10,000 (10,000) 0.00 5905 EF Penalties and Interest 902 10,729 0 10,729 0 10,729 0.00 5920 PERS On-behalf paid by SOA 4,433 46,777 46,777 0 46,777 0 100.00 5940 Amort.of CIA-General (24,472) (24.472) 22,223 (46,695) 22,223 (46,695) (110.12) Total Revenues $ 55,982 $ 1,317,020 $ 1,421,851 $ (104,832) $ 1,421,851 $ (104,832) $ 92.63 l� Monthly Budget Expenditure Report by Fund Run:3/22/2016 at 11:39 AM City of Seward Page: 9 Water Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 14,062 176,034 217,622 41,588 217,622 41,588 80.89 6001 Overtime 2,644 23,137 4,605 (18,532) 4,605 (18,532) 502.44 6002 Standby Time 937 11,394 11,079 (315) 11,079 (315) 102.84 6100 Medicare 276 2,922 3,162 240 3,162 240 92.42 6102 Workers'Compensation (287) 7,639 11,336 3,697 11,336 3,697 67.39 6200 Leave Time 20,195 33,877 14,691 (19.186) 14,691 (19.186) 230.60 6201 Retirement Benefits 9,260 95,092 100,429 5,337 100,429 5,337 94.69 6202 Health Insurance 2,783 69,796 76,712 6,916 76,712 6,916 90.98 6203 In Lieu of FICA 33 443 494 51 494 51 89.61 Total Personnel Costs: $ 49,903 $ 420,334 $ 440,130 $ 19,796 $ 440,130 $ 19,796 $ 95.50 Non-Personnel Costs: 7000 Audit 0 132 0 (132) 0 (132) 0.00 7001 Communications 878 10,829 10,500 (329) 10,500 (329) 103.13 7002 Postage and Freight 0 2,580 6,750 4,170 6,750 4,170 38.22 7003 Bank and Credit Card Fees 566 6,251 4,500 (1,751) 4,500 (1,751) 138.91 7004 Insurance 360 11,346 8,400 (2,946) 8,400 (2.946) 135.08 7006 Legal 0 0 5,500 5,500 5,500 5,500 0.00 7009 Contracted Services 0 47,130 104,000 56,870 104,000 56,870 45.32 7011 Testing 250 8,085 11,450 3,365 11,450 3,365 70.61 7015 Utilities 12,275 177,953 242,500 64,547 242,500 64,547 73.38 7016 Heating Fuel 1,199 1,199 0 (1.199) 0 (1.199) 0.00 cy 7211 Gas&Lube 647 8,782 10,400 1,618 10,400 1,618 84.44 c 7213 Safety Equipment 24 2,075 2,750 675 2,750 675 75.44 7215 Operating Supplies 615 18,212 43,000 24,788 43,000 24,788 42.35 7216 Maintenance&Repair 43 8,043 33,000 24,957 33,000 24,957 24.37 7217 Small Tools&Equipment 55 7,429 7,950 522 7,950 522 93.44 7300 Advertising 0 79 2,000 1,921 2,000 1,921 3.95 7301 Subscriptions&Dues 0 1,937 1,300 (637) 1,300 )637) 149.00 7302 Travel&Subsistence 0 752 5,600 4,848 5,600 4,848 13.43 7303 Education&Training 0 105 6,600 6,495 6,600 6,495 1.59 7304 Equipment Rent 1,350 12,150 9,500 (2,650) 9,500 (2.650) 127.89 7307 GF Administrative Fee 19,968 239,611 239,611 0 239,611 0 100.00 7330 P.I.L.T. 0 90,013 107,428 17,415 107,428 17,415 83.79 7331 Reclass PILT to Transfer-Out 0 (90.013) (107,428) (17.415) (107.428) (17.415) 83.79 7808 Bad Debt Expense 1,768 1,768 2,000 232 2,000 232 88.40 7810 Miscellaneous Expense 0 247 2,500 2,253 2,500 2,253 9.88 7900 Depreciation Expense 199,645 199,645 196,340 (3,305) 196,340 (3.305) 101.68 8012 Debt Service Interest Expense 19,334 25,826 27,286 1,460 27,286 1,460 94.65 8103 Capital Equipment (3,415) 0 0 0 0 0 0.00 8104 Motor Pool Rent 375 4,500 4,500 0 4,500 0 100.00 8300 Debt Service Principal 0 129,558 127,774 (1,784) 127,774 )1.784) 101.40 Total Non-Personnel Costs: $ 255,937 $ 926,224 $ 1,115,711 $ 189,487 $ 1,115,711 $ 189,487 $ 83.02 Total Expenditures $ 305,840 $ 1,346,558 $ 1,555,841 $ 209,283 $ 1,555,841 $ 209,283 $ 86.55 City of Seward .. „ Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department '`. Water Enterprise FundWater- General 4 Page: 30 For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 116,420 137,160 162,992.26 177,899 91.62 Overtime 5,797 3,232 22,845.67 4,125 553.83 Standby Time 9,400 9,806 11,393.52 11,079 102.84 Medicare 1,743 2,025 2,718.63 2,569 105.83 Workers'Compensation 5,005 7,593 6,969.81 8,944 77.93 Leave Time 13,599 20,877 33,876.85 14,691 230.60 Retirement Benefits 18,636 30,679 20,470.95 19,150 106.90 Health Insurance 42,144 61,620 65,373.82 68,782 95.04 In Lieu of FICA 0 84 442.71 494 89.61 Total Personnel Costs: $ 212,744 $ 273,076 $ 327,084.22 $ 307,733 $ 106.29 Non-Personnel Costs: Audit 0 0 131.60 0 0.00 Communications 8,734 9,294 10,828.57 10,500 103.13 Postage and Freight 4,420 4,825 2,579.62 6,250 41.27 Bank and Credit Card Fees 5,050 5.548 6,250.81 4,500 138.91 Insurance 5,374 8,315 9,574.09 8,400 113.98 Legal 53 929 0.00 5,500 0.00 Contracted Services 4,953 662 47,129.98 100,000 47.13 Testing 3,809 8,934 7,547.92 9,750 77.41 Utilities 174,494 165,656 149,801.57 212,500 70.49 Heating Fuel 0 0 1,199.28 0 0.00 Gas&Lube 11,612 9,574 8,782.09 9,750 90.07 Safety Equipment 707 1,175 2,074.74 2,000 103.73 ___Qi Operating Supplies 27,791 22,687 17,762.49 39,000 45.54 Maintenance&Repair 16,735 20,227 8,042.86 30,000 26.81 Small Tools&Equipment 3,977 5,258 6,531.65 7,250 90.09 Advertising 101 0 78.99 2,000 3.95 Subscriptions&Dues 1,194 2,010 1,795.75 1,300 138.14 Travel&Subsistence 1,158 4,211 591.98 5,000 11.84 Education&Training 700 2,411 105.00 6,000 1.75 Equipment Rent 7,836 5,625 12,150.00 9,500 127.89 GF Administrative Fee 233,744 238,419 239,611.00 239,611 100.00 P.I.L.T. 102,457 94,775 90,012.91 107,428 83.79 Reclass PILT to Transfer-Out (102,457) (94,775) (90,012.91) (107,428) 83.79 Bad Debt Expense 3,669 1,395 1,767.97 2,000 88.40 Miscellaneous Expense 1,439 10,532 247.10 2,000 12.35 Depreciation Expense 209,067 195,590 192,686.57 189,382 101.74 Motor Pool Rent 4,000 4,125 4,500.00 4,500 100.00 Total Non-Personnel Costs: $ 730,617 $ 727,402 $ 731,771.63 $ 906,693 $ 80.71 Total Expenditures $ 943,361 $ 1,000,478 $ 1,058,855.85 $ 1,214,426 $ 87.19 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 31 Water Enterprise Fund Water- SMIC For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 25,794 16,274 13,041.60 39,723 32.83 Overtime 1,279 506 291.59 480 60.75 Medicare 393 246 203.61 593 34.33 Workers'Compensation 1,629 1,055 669.51 2,392 27.99 Retirement Benefits 3,354 1,258 1,520.57 2,394 63.53 Health Insurance 7,350 6,387 4,421.86 7,930 55.76 Total Personnel Costs: $ 39,799 $ 25,726 $ 20,148.74 $ 53,512 $ 37.65 Non-Personnel Costs: Postage and Freight 218 0 0.00 500 0.00 Insurance 0 816 1,772.36 0 0.00 Contracted Services 0 2,438 0.00 4,000 0.00 Testing 0 920 537.50 1,700 31.62 Utilities 30,066 26,693 28,151.19 30,000 93.84 Gas&Lube 196 277 0.00 650 0.00 Safety Equipment 18 501 0.00 750 0.00 Operating Supplies 2,464 1,032 449.74 4,000 11.24 Maintenance&Repair 2,247 115 0.00 3,000 0.00 Small Tools&Equipment 150 0 896.85 700 128.13 Subscriptions&Dues 0 141 141.25 0 0.00 Travel&Subsistence 0 36 160.29 600 26.72 Education&Training 0 0 0.00 600 0.00 . Miscellaneous Expense 0 0 0.00 500 0.00 ® Depreciation Expense 6,958 6,958 6,958.29 6,958 100.00 Total Non-Personnel Costs: $ 42,317 $ 39,927 $ 39,067.47 $ 53,958 $ 72.40 Total Expenditures $ 82,116 $ 65,653 $ 59,216.21 $ 107,470 $ 55.10 City of Seward -, ,t rem� '._.. Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department -G ' -.45a h Page: 32 Water Enterprise Fund Water Debt Service For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Retirement Benefits 33,744 82,442 73,100.72 78,885 92.67 Total Personnel Costs: $ 33,744 $ 82,442 $ 73,100.72 $ 78,885 $ 92.67 Non-Personnel Costs: Debt Service Interest Expense 29,974 155,405 25,825.87 27,286 94.65 Debt Service Principal 0 0 129,557.56 127,774 101.40 Total Non-Personnel Costs: $ 29,974 $ 155,405 $ 155,383.43 $ 155,060 $ 100.21 Total Expenditures $ 63,718 $ 237,847 $ 228,484.15 $ 233,945 $ 97.67 S Monthly Budget-to-Actual Revenue Report -- By Fund Run:3/22/2016 at 11:40 AM City of Seward Page: 8 Wastewater Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D Over/(Under) Annual Over/(Under) %of Annual Month Actual Budget Budget Budget Budget Budget Revenues 5300 Residential 49,578 604,405 589,983 14,422 589,983 14,422 102.44 5310 SG Service 37,002 191,365 194,592 (3,227) 194,592 (3,227) 98.34 5320 LG Service 21,862 260,495 270,482 (9,987) 270,482 (9,987) 96.31 5330 SMIC Sales 2,939 36,304 35,501 803 35,501 803 102.26 5808 Sewer-Inspection 0 0 526 (526) 526 (526) 0.00 5809 Water/Seward Misc.Service 0 3,482 526 2,956 526 2,956 662.02 5890 Collection of Doubtful Accounts 239 239 0 239 0 239 0.00 5901 EF Investment Interest 0 0 1,200 (1,200) 1,200 (1,200) 0.00 5905 EF Penalties and Interest 131 1,701 1,500 201 1,500 201 113.43 5920 PERS On-behalf paid by SOA 3,905 41,212 41,212 0 41,212 0 100.00 5940 Amort.of CIA-General (164,613) (164.613) 164,613 (329,226) 164,613 (329,226) (100.00) Total Revenues $ (48.957) $ 974,590 $ 1,300,135 $ (325.545) $ 1,300,135 $ (325,545) $ 74.96 Monthly Budget Expenditure Report by Fund Run:3/22/2016 at 11:39 AM City of Seward Page: 10 Wastewater Enterprise Fund For 12/31/2015 Variance Variance Actual Y-T-D Y-T-D (Over)/Under Annual (Over)/Under %of Annual Month Actual Budget Budget Budget Budget Budget Expenditures Personnel Costs: 6000 Salaries 13,565 155,091 159,678 4,587 159,678 4,587 97.13 6001 Overtime 162 17,535 3,170 '14.364) 3,170 (14,364) 553.13 6002 Standby Time 688 5,517 6,491 974 6,491 974 85.00 6100 Medicare 197 2,387 2,236 (151) 2,236 (151) 106.77 6102 Workers'Compensation (403) 6,841 9,657 2,816 9,657 2,816 70.84 6200 Leave Time 10,343 28,770 14,894 (13,876) 14,894 (13,876) 193.16 6201 Retirement Benefits 7,527 87,544 80,815 (6,729) 80,815 (6,729) 108.33 6202 Health Insurance 2,669 59,473 56,715 (2,758) 56,715 (2,758) 104.86 6203 In Lieu of FICA 33 443 494 51 494 51 89.61 Total Personnel Costs: $ 34,781 $ 363,601 $ 334,150 $ (29,451) $ 334,150 $ (29.451) $ 108.81 Non-Personnel Costs: 7001 Communications 492 6,088 8,700 2,612 8,700 2,612 69.98 7002 Postage and Freight 9 3,023 4,000 977 4,000 977 75.57 7003 Bank and Credit Card Fees 718 7,974 5,700 (2,274) 5,700 (2.274) 139.89 7004 Insurance 0 6,919 6,500 (419) 6,500 (419) 106.44 7006 Legal 0 0 5,000 5,000 5,000 5,000 0.00 7007 Legal Settlement 0 20,000 0 (20.000) 0 (20.000) 0.00 7009 Contracted Services 3,146 25,806 87,000 61,194 87,000 61,194 29.66 ® 7011 Testing 1,435 24,804 20,200 (4,604) 20,200 (4,604) 122.79 �, 7015 Utilities 13,194 164,140 197,000 32,860 197,000 32,860 83.32 7016 Heating Fuel 967 2,537 1,800 (737) 1,800 (737) 140.96 7017 Rents&Leases 0 77 500 423 500 423 15.31 7211 Gas&Lube 589 11,080 8,800 (2,280) 8,800 (2,280) 125.91 7213 Safety Equipment 0 1,209 300 (909) 300 (909) 403.10 7215 Operating Supplies 240 22,833 14,500 (8,333) 14,500 (8,333) 157.47 7216 Maintenance&Repair 148 17,527 33,500 15,973 33,500 15,973 52.32 7217 Small Tools&Equipment 43 6,098 3,000 (3,098) 3,000 (3,098) 203.28 7300 Advertising 0 0 500 500 500 500 0.00 7301 Subscriptions&Dues 2,620 5,240 1,700 (3,540) 1,700 (3,540) 308.23 7302 Travel&Subsistence 49 3,969 4,000 31 4,000 31 99.24 7303 Education&Training 0 1,074 2,000 926 2,000 926 53.70 7304 Equipment Rent 1,350 12,150 1,100 (11,050) 1,100 (11,050) 1,104.51 7306 In-Kind Expenses 0 (19,189) 0 19,189 0 19,189 0.00 7307 GF Administrative Fee 12,194 146,328 146,328 0 146,328 0 100.00 7330 P.I.L.T. 0 71,997 86,170 14,173 86,170 14,173 83.55 7331 Reclass PILT to Transfer-Out 0 (71.997) (86,170) (14.173) (86,170) (14.173) 83.55 7808 Bad Debt Expense 0 0 1,750 1,750 1,750 1,750 0.00 7810 Miscellaneous Expense 0 100 1,000 900 1,000 900 10.00 7900 Depreciation Expense 235,467 235,467 209,861 (25.607) 209,861 (25,607) 112.20 8012 Debt Service Interest Expense 0 0 30,070 30,070 30,070 30,070 0.00 8103 Capital Equipment (14.008) 0 0 0 0 0 0.00 8104 Motor Pool Rent 375 4,500 4,500 0 4,500 0 100.00 8300 Debt Service Principal 0 0 91,351 91,351 91,351 91,351 0.00 Total Non-Personnel Costs: $ 259,028 $ 709,754 $ 890,660 $ 180,906 $ 890,660 $ 180,906 $ 79.69 Total Expenditures $ 293,809 $ 1,073,355 $ 1,224,810 $ 151,455 $ 1,224,810 $ 151,455 $ 87.63 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 33 Wastewater Enterprise Fund Wastewater- General For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 113,180 135,670 140,975.56 130,390 108.12 Overtime 5,057 7,191 14,071.77 2,628 535.46 Standby Time 6,533 6,513 5,517.07 6,491 85.00 Medicare 1,707 1,941 2,119.76 1,790 118.42 Workers'Compensation 4,714 6,687 5,976.45 7,568 78.97 Leave Time 14,211 18,677 28,769.87 14,894 193.16 Retirement Benefits 18,221 26,278 17,142.17 15,432 111.08 Health Insurance 43,738 58,480 54,016.94 49,019 110.20 In Lieu of FICA 0 84 442.71 494 89.61 Total Personnel Costs: $ 207,361 $ 261,521 $ 269,032.30 $ 228,706 $ 117.63 Non-Personnel Costs: Communications 5,977 6,446 6,088.07 7,500 81.17 Postage and Freight 2,614 5,327 2,966.42 2,500 118.66 Bank and Credit Card Fees 6,322 7,130 7,973.60 5,700 139.89 Insurance 5,171 5,321 5,215.80 6,500 80.24 Legal 53 929 0.00 5,000 0.00 Contracted Services 43,415 57,459 13,145.04 62,000 21.20 Testing 18,299 17,043 17,243.71 12,000 143.70 Utilities 133,230 130,491 128,195.97 158,000 81.14 Heating Fuel 1,999 0 245.62 0 0.00 Rents&Leases 0 0 76.57 500 15.31 Gas&Lube 8,947 11,077 10,499.84 8,000 131.25 Safety Equipment 0 1,424 748.61 300 249.54 Operating Supplies 4,711 17,536 14,236.71 8,000 177.96 Maintenance&Repair 4,666 4,338 14,022.52 21,000 66.77 Small Tools&Equipment 3,991 18,237 5,261.47 500 1,052.21 Advertising 222 193 0.00 500 0.00 Subscriptions&Dues 396 196 3,360.00 1,700 197.64 Travel&Subsistence 558 3,052 2,989.48 2,500 119.58 Education&Training 350 214 1,074.00 1,500 71.60 Equipment Rent 8,700 5,625 12,150.00 0 0.00 In-Kind Expenses 0 0 (19,188.82) 0 0.00 GF Administrative Fee 142,745 145,600 146,328.00 146,328 100.00 P.I.L.T. 76,847 81,351 71,997.01 86,170 83.55 Reclass PILT to Transfer-Out (76,847) (81,351) (71,997.01) (86.170) 83.55 Bad Debt Expense 624 3,918 0.00 1,750 0.00 Miscellaneous Expense 101 32 100.00 1,000 10.00 Depreciation Expense 263,381 221,865 234,542.81 208,936 112.26 Motor Pool Rent 4,000 4,125 4,500.00 4,500 100.00 Total Non-Personnel Costs: $ 660,472 $ 667,578 $ 611,775.42 $ 666,214 $ 91.83 Total Expenditures $ 867,833 $ 929,099 $ 880,807.72 $ 894,920 $ 98.42 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 34 Wastewater Enterprise Fund Wastewater- SMIC For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Salaries 25,045 18,554 14,115.20 29,288 48.19 Overtime 1,091 675 3,462.73 542 638.83 Medicare 379 279 267.61 446 60.00 Workers'Compensation 1,570 1,194 864.86 2,089 41.40 Retirement Benefits 3,079 1,518 1,758.38 2,239 78.55 Health Insurance 7,122 7,126 5,455.85 7,696 70.89 Total Personnel Costs: $ 38,286 $ 29,346 $ 25,924.63 $ 42,300 $ 61.29 Non-Personnel Costs: Communications 0 0 0.00 1,200 0.00 Postage and Freight 71 467 56.20 1,500 3.75 Insurance 0 819 1,702.90 0 0.00 Legal Settlement 0 0 20,000.00 0 0.00 Contracted Services 19,514 21,522 12,660.64 25,000 50.64 Testing 7,915 6,985 7,560.00 8,200 92.20 Utilities 42,053 46,445 35,943.86 39,000 92.16 Heating Fuel 2,360 3,024 2,291.72 1,800 127.32 Gas&Lube 908 267 580.49 800 72.56 Safety Equipment 0 0 460.69 0 0.00 T� Operating Supplies 1,251 3,585 8,596.65 6,500 132.26 --T--- -- Maintenance&Repair 295 919 3,504.91 12,500 28.04 1 Small Tools&Equipment 835 124 836.92 2,500 33.48 Subscriptions&Dues 198 0 1,880.00 0 0.00 Travel&Subsistence 28 1,065 979.92 1,500 65.33 Education&Training 0 0 0.00 500 0.00 Equipment Rent 0 0 0.00 1,100 0.00 Depreciation Expense 925 925 924.64 925 99.97 Total Non-Personnel Costs: $ 76,353 $ 86,147 $ 97,979.54 $ 103,025 $ 95.10 Total Expenditures $ 114,639 $ 115,493 $ 123,904.17 $ 145,325 $ 85.26 City of Seward Run:3/22/2016 at 11:36 AM Budgeted Expenditure Report by Department Page: 35 Wastewater Enterprise Fund Wastewater Debt Service For 12/31/2015 2013 2014 Y-T-D 2015 %of Annual Actual Actual Actual Budget Budget Total Expenditures Personnel Costs: Retirement Benefits 33,707 74,066 68,643.40 63,144 108.71 Total Personnel Costs: $ 33,707 $ 74,066 $ 68,643.40 $ 63,144 $ 108.71 Non-Personnel Costs: Debt Service Interest Expense 746 11 0.00 30,070 0.00 Debt Service Principal 0 1,333 0.00 91,351 0.00 Total Non-Personnel Costs: $ 746 $ 1,344 $ 0.00 $ 121,421 $ 0.00 Total Expenditures $ 34,453 $ 75,410 $ 68,643.40 $ 184,565 $ 37.19 .......--- ...V..T -6- Providence Health&Services BAL_Balance Sheet_EAL 110-PROVIDENCE SEWARD MED CENTER-MGD Entity-110 Balance Sheet(in Thousands) Printed On 1/20/16 @ 2:16 PM Reported as of December 2015 Printed By vdedik December December December December 2015 2014 2015 2014 Actual Pr.Year Actual Pr.Year ASSETS LIABILITIES&NET ASSETS Current Assets: Current Liabilities: Cash and Cash Equivalents 1,732 409 Accounts Payable 175 190 Mgmt Designated Cash&Cash Equiv. - - Accrued Compensation 763 990 Accounts Receivable 4,718 7,272 Payable to Contractual Agencies 27 0 Less:Contractual Allowance (448) (337) Deferred Revenue/Unearned Premiums 1,585 1,892 Less:Allowance for Doubtful Accounts (1,754) (1,017) Other Current Liabilities 4,901 5,454 Affiliate Receivable 33 - Total Current Liabilities 7,451 8,527 Other Receivables 109 228 Supplies Inventory at Cost 29 - Other Current Assets 27 - Long-Term Debt: Total Current Assets 4,445 6,555 Assets Whose Use is Limited: Total Other LT Liabilities 684 112 Funds Held for Long Term Purposes 200 - Assets Whose Use is Limited 200 - Total Liabilities 8,135 8,638 Prone y.Plant&Eauioment: Property Plant Equipment Gross 448 332 Net Assets: Accumulated Depreciation (228) (196) Unrestricted (2,569) (1,839) Property Plant Equipment Net 220 136 Temporarily Restricted 12 9 Total Net Assets (2,557) (1,829) Other Assets: Other Assets 713 118 Total Liabilities and Net Assets 5,578 6,809 Total Other LT Assets 713 118 Total Assets 5,578 6,809 Providence Health&Services INC_OP_STMfEAL 110-PROVIDENCE SEWARD MED CENTER-MGD Dept AllDepartments-AIIDepartm_ents Statement of Operations(in Thousands) Printed On 1/20/16 @ 2:16 PM Reported as of December 2015 Printed By vdedik Month-To-Date Year-To-Date Actual Budget %Variance Actual Budget %Variance Pr.Year %Variance Gross Service Revenues: 1,218 1,616 (24.6%) Total Inpatient Gross Service Rev 15,694 19,060 (17.7%) 16,280 (3.6%) 776 636 21.9% Total Outpatient Gross Service Rev 10,267 8,557 20.0% 8,562 19.9% 1,994 2,253 (11.5%) Total Gross Service Revenues 25,961 27,618 (6.0%) 24,842 4.5% 650 671 (3.1%) Total Deductions&Bad Debt 7,926 8,172 (3.0%) 6,989 13.4% 1,344 1,582 (15.0%) Net Service Revenue 18,035 19,446 (7.3%) 17,853 1.0% (12) 7 (270.2%) Other Operating Rev 295 182 62.0% 234 26.0% 1,332 1,588 (16.1%) Total Net Operating Revenues 18,331 19,628 (6.6%) 18,087 1.3% Expenses from Operations: Other Expenses from Operations: 793 783 1.3% Salaries and Wages 9,341 9,149 2.1% 9,100 2.7% 207 218 (5.1%) Employee Benefits 2,644 2,597 1.8% 2,299 15.0% 32 8 313.0% Professional Fees Expense 160 92 74.2% 172 (7.3%) 78 88 (11.9%) Supplies 978 1,061 (7.8%) 1,007 (2.9%) 189 198 (4.5%) Purchased Services Expense 2,384 2,377 0.3% 2,139 11.4% 2 2 (0.1%) Depreciation Expense 32 32 (0.1%) 22 43.8% - 2 (100.0%) Interest and Amortization - 18 (100.0%) 69 (100.0%) - - - Taxes and Licenses 2 11 (85.3%) 15 (88.8%) 64 65 (1.3%) Other Expenses 873 779 12.2% 856 2.0% 1,364 1,363 0.1% Other Expenses from Operations 16,413 16,114 1.9% 15,679 4.7% 1,364 1,363 0.1% Total Operating Expenses 16,413 16,114 1.9% 15,679 4.7% (32) 225 (114.3%) Excess of Rev Over Exp from OPS 1,918 3,514 (45.4%) 2,408 (20.4%) (32) 225 (114.3%) Excess of Rev Over Exp 1,918 3,514 (45.4%1 2,408 (20.4%) Other Activity-Unrestricted (2,648) (2,863) (7.5%) Increase(Decrease)in UR Net Assets (730) (455) 60.5% Providence Health&Services BAL_STMT_CHG_IN NET_ASSET EAL 110-PROVIDENCE SEWARD MED CENTER-MGD Actual Printed On 1/20/16 @ 2:16 PM Statement of Changes in Net Assets(in Thousands) Printed By vdedik Reported as of December 2015 10 of 12 UNRESTRICTED FUNDS Current Year to Date Prior Year to Date Beginning of Year (1,839) (1,384) Excess of Revenues Over Expenses 1,918 2,408 Restricted Contributions&Grants - - Net Assets Released from Rest. - - Interdivision Transfers (2,648) (2,863) Net Assets(Liabilities)Assumed - - Unrealized Gains(Losses)on Invest. - - Extraordinary Items&Other - - Total Change in Net Assets (730) (455) Ending Balance (2,569) (1,839) TEMPORARILY RESTRICTED FUNDS Current Year to Date Prior Year to Date Beginning of Year 9 8 Investment and Other Income - - Restricted Contributions&Grants 3 1 Net Assets Released from Rest. - - Interdivision Transfers - - Net Assets(Liabilities)Assumed - - Unrealized Gains(Losses)on Invest. - - Extraordinary Items&Other - - Total Change in Net Assets 3 1 Ending Balance 12 9 Providence Health&Services BAL_STMT_CHG_IN NET_ASSET_EAL 110-PROVIDENCE SEWARD MED CENTER-MGD Actual Statement of Changes in Net Assets(in Thousands) Printed On 1/Print @ 2:16 PM Reported as of December 2015 Printed By 1 of 1dig PERMANENTLY RESTRICTED FUNDS Current Year to Date Prior Year to Date Beginning of Year - - Investment and Other Income - - Restricted Contributions&Grants Net Assets Released From Rest. - - Interdivision Transfers -Net Assets(Liabilities)Assumed - - Unrealized Gains{Losses)on Invest. - - Extraordinary Items&Other - - Total Change in Net Assets - - Ending Balance - - TOTAL ALL FUNDS Current Year to Date Prior Year to Date Q Beginning of Year (1,829) (1,375) Excess of Revenues Over Expenses 1,918 2,408 Investment and Other Income - - Restricted Contributions&Grants 3 1 Net Assets Released From Rest. - - Interdivision Transfers (2,648) (2,863) Net Assets(Liabilities)Assumed - Unrealized Gains(Losses)on Inv. - - Extraordinary Items&Other - - Total Change in Net Assets (728) (454) Ending Balance (2,557) (1,829) Providence Health&Services CF CASHFLOW STMT_EAL 110-PROVIDENCE SEWARD MED CENTER-MGD Actual YTD Statement of Cash Flows(in Thousands) Printed On 1/20/16 @ 2:16 PM Reported as of December 2015 Printed By vdedik December December December December 2015 2014 201.5 2014 Operating Activities: Financing Activities: Change in Net Assets (728) (454) Interdivision Transfers and Other (2,648) (2,863) Adjustments to Reconcile Net Cash Provided Net Cash Provided by Used in Fin Act (2,648) (2,863) by Operating Activities Depreciation 32 22 Increase(Decrease)in Cash&Cash Equiv. 1,322 348 Provision for Bad Debts 1,201 1,074 Net Real/Unreal Gains Losses on Invest 0 0 Cash and Cash Equiv-Beginning of Period 409 61 Net Assets Cont/Assumed and Other 2,648 2,863 Changes in Certain Current Assets/Liab 1,040 (530) Cash and Cash Equiv-End of Period 1,732 409 Increase Decrease in Other Liabilities 572 (137) Net Cash Provided by Used in Op Act 4,765 2,837 Supplemental Disclosure: Investing Activities: Cash Paid for Interest Net of Capital - 69 Proceeds on the Sale of Investments (200) 238 FM Increase Decrease in Other Long-Term Assets (595) 136 - Net Cash Provided by Used in Inv Act (795) 374 March 2®16March 216 April 2016 Surto Surto TuWe TTh Fr Sa TuWe Th Fr Sa 1 2 3 4 5 1 2 6 7 8 9 10 11 12 3 4 5 6 7 8 9 13 14 15 16 17 18 19 10 11 12 13 14 15 16 20 21 22 23 24 25 26 17 18 19 20 21 22 23 27 28 29 30 31 24 25 26 27 28 29 30 Monday Tuesday Wednesday Thursday Friday Feb 29 Mar 1 2 3 4 6:00pm 7:00pm PB&Z 12:00pm 2:00pm PACAB (Bear Creek Flood Mtg Service Area board ) 7:00pm 10:00pm PBtZ WS(City Annex Building) a) LL 7 8 9 [10 11 14 15 16 717 18 5:30pm 7:00pm CC WS 6:30pm 10:30pm HP (Seward Library Mtg(HP WS) co Community Room) 71 7:00pm 10:30pm CC Mtg 21 22 23 24 25 N N R1 28 29 30 31 Apr 1 Audit(Council Chamber Audit(Council Chamber Audit(Council Chamber Audit(Council Chamber Seward's Day(Offices C 7:00pm 10:30pm CC Mtg co N 2 Nanci Richey 1 3/23/2016 9:14 AM /® a May 2016 /� Su Mo TuWe Th Th Fr Sa Su Mo Tu We Th Fr Sa 1 2 1 2 3 4 5 6 7 3 4 5 6 7 8 9 8 9 10 11 12 13 14 10 11 12 13 14 15 16 15 16 17 18 19 20 21 17 18 19 20 21 22 23 22 23 24 25 26 27 28 24 25 26 27 28 29 30 29 30 31 Monday Tuesday Wednesday Thursday Friday Mar 28 29 30 31 Apr 1 Audit(Council Chamber a a 0o N ID 2 4 5 [6 7 8 Audit(Council Chamber Audit(Council Chamber Audit(Council Chamber Audit(Council Chamber Audit(Council Chamber 7:00pm 10:30pm P&Z 12:00pm 2:00pm PACAB Mtg(City Annex Mtg(Library) °° Building) .4- ii.a a 11 12 13 14 115 itJ�ou • tuber Audit(Council Chamber Audit(Council Chamber Audit(Council Chamber Audit(Council Chamber 7:00pm 10:30pm CC Mtg a a 1819 20 21 22 1:00pm 10:00pm KPB 12:00pm 2:00pm PACAB Assembly Meeting Work Session N '(Council Chambers) 6:30pm 10:30pm HP ^' 6:00pm 9:30pm P&Z WS Mtg&WS(HP Plan) co a a 2 26 27128 29 7:00pm 10:30pm CC Mtg rn N N a a Nanci Richey 1 3/23/2016 12:15 PM May PA ay 2016 TuWe T6 June2016 Surto Tu We Th Fr Sa Su Mo Tu We Th Fr Sa 1 2 3 4 5 6 7 1 2 3 4 8 9 10 11 12 13 14 5 6 7 8 9 10 11 15 16 17 18 19 20 21 12 13 14 15 16 17 18 22 23 24 25 26 27 28 19 20 21 22 23 24 25 29 30 31 26 27 28 29 30 Monday Tuesday Wednesday Thursday J Friday May 2 3 4 5 6 7:00pm 10:30pm P&Z 12:00pm 2:00pm PACAB Mtg(City Annex Mtg Building) N • T CD 10 11 12 13 7:00pm 10:30pm CC Mtg rn CD 16 17 18 19 20 6:00pm 9:30pm P&Z WS 12:00pm 2:00pm PACAB 6:00pm 9:30pm CC WS Work Session (Seward Community 0 6:30pm 10:30pm HP Library) `" Mtg&WS(HP Plan) 0 a CD 2 24 25 26 27 7:00pm 10:30pm CC Mtg N N N T m 2 30 31 Jun 1 2 3 Memorial Day(Offices m fa Nanci Richey 1 3/23/2016 9:17 AM