Fy 2015 full print budget

City and Borough of Wrangell, Alaska

Incorporated as a borough on May 30, 2008

2014-2015 Fiscal Year

Approved Budget

New 300-ton boat haul out machine

Wrangell Marine Service Center

The city has transformed the old downtown saw mill

site into a thriving operation. This is happening because

of the help and partnership we have had with the state,

federal and private sector. The state and federal govern-

ments have supplied much of the funding to build the

infrastructure needed and the private sector has invested

in their businesses, constructing structures and investing

in technology, equipment and personnel to provide the

necessary services supporting those who haul their boats

and need their boats serviced. There are many to thank

for the evolution of this site.

In approximately 2000, Mark Lynch brought infor-

mation to the Port Commission about boat yards in the

lower 48 and the idea that Wrangell could do the same.

Shortly after this information was given to the Port

Commission, Greg Meissner, Mark Lynch, Audie

Florschutes and Brian Rooney took a trip to tour several

boat yard sites in Washington. The plan continued to

develop over the following couple of years.

In 2003, with the support of the Port Commission and

the City Council, Carol Rushmore wrote a grant to the

federal Economic Development Administration (EDA)

for the initial funding on this project. The grant of

$1,850,000 from EDA was matched with a $1,000,000

from the city’s

permanent

fund. These

funds were

used to pur-

chase the ini-

tial 150 ton

boat lift ma-

chine, improve

the dock used

for the haul

out, and con-

struct the wash

down pad. The

Service Center was born. The yard area at that time had

old concrete, gravel and limited electricity. Improve-

ments began in 2005 and the first boat has hauled out in

2006.

Since those early stages and an initial investment of

$2.85 million, the project has continued to evolve and

expand. With the help of the State of Alaska, especially

Senator Bert Stedman, the project has added a storm

drain system, electricity, restroom, new concrete for

most of the yard, added fill as a result of materials sal-

vaged in the project, additional dock improvements and

a new 300-ton lift. In total, the city has received

$15,050,000

in state

grants.

The city also

purchased

land across

the street and

is using that

area to store

smaller boats.

The boat haul

out yard

serves as a staging area for vans in the summer when

Trident is at full production. This has worked well be-

cause fewer boats are in the yard in the summer months

during the fishing season. When the fishing season is

over, the vans are gone and the boats return for storage

and winter work.

In 2012, we calculated that the number of jobs that had

been created or retained was 104, and at least

$3,000,000 in private investment. Even when someone

pulls their boat out of the water and does their own

work, they are staying in hotels, eating at the restau-

rants and buying things at the hardware stores which all

contributes to Wrangell’s economy.

A special thanks also needs to go to Steve Miller and the

rest of the harbor staff for the dedication they have

shown to make the Marine Service Center a success.

This project has been a huge economic driver for the

community and at the same time provides a centralized

location for Southeast fisherman and boat owners to

come and have their boats serviced. Services provided

by local vendors include painting, fiber glassing, alumi-

num fabrication and engine repairs to name a few. Lo-

cal hardware stores supply most of the basic items need-

ed for general boat maintenance.

Although only a handful of people have been individu-

ally thanked here, there are many more that had a hand

in making this project what it is today and all are to be

commended.

First boat hauled out in 2006 with 150 ton

First boat hauled in 2014 with 300 ton lift

ACKNOWLEDGEMENTS

MAYOR

David L. Jack

ASSEMBLY MEMBERS

Maxi J. Wiederspohn Pamella McCloskey Julie Decker Mark Mitchell Daniel Blake Vacant

On behalf of

Jeff Jabusch, Borough Manager

This budget was prepared with the assistance of the City and Borough of Wrangell’s dedicated and professional management team, including:

Lee Burgess, Finance Director Doug McCloskey, Chief of Police Carl Johnson, Director of Public Works and Capital Projects Amber Al-Haddad, Parks and Recreation Director Tim Buness, Fire Chief Kay Jabusch, Library Director Greg Meissner, Harbormaster Clay Hammer, Electrical Superintendent Kim Lane, Borough Clerk Carol Rushmore, Economic Development Director Terri Henson, Civic Center Manager Museum Director (vacant) Kris Reed, Theater Manager

2014-2015 Fiscal Year BudgetMay 5th, 2014

Table of Contents

PAGE NO.I. BUDGET MESSAGE 1

II. FUND SUMMARIES 3

III. GENERAL FUND GRAPHS 5

IV. GENERAL FUND SUMMARY 10

A. REVENUES 11B. FINANCE DEPARTMENT 13C. ADMINISTRATION DEPARTMENT 15D. BOROUGH CLERK/ASSEMBLY 17E. FIRE DEPARTMENT 19F. POLICE DEPARTMENT 21G. POLICE/CORRECTIONS DEPARTMENT 23H. PUBLIC SAFETY BUILDING 25I. GARAGE DEPARTMENT 27J. PUBLIC WORKS DEPARTMENT 29K. STREET DEPARTMENT 31L. LIBRARY DEPARTMENT 33M. COMMUNITY PROMOTION 35N. PLANNING AND ZONING DEPARTMENT 37O. PARKS DEPARTMENT 39P. CEMETERY DEPARTMENT 41Q. TRANSFERS TO OTHER FUNDS 43

V. CAPTIAL PROJECT FUND 45

VI. MISCELLANEOUS GRANTS FUND 47

VII. SPECIAL REVENUE FUNDS

A. NOLAN CENTER OPERATING FUND 49B. SALES TAX FUND 56C. THEATER FUND 58D. SWIMMING POOL FUND 60E. BOROUGH TRANSITION FUND 66F. TRANSIENT TAX FUND 67G. SECURE SCHOOLS 68H. ECONOMIC RECOVERY FUND 69I. PERMANENT FUND 70

VIII DEBT SERVICE FUND 71

IX. CAPITAL CONSTRUCTION PROJECT FUNDS

A. SUMMARY OF MAJOR PROJECTS 73B. RESIDENTIAL CONSTRUCTION FUND 75C. INDUSTRIAL CONSTRUCTION FUND 76

X. UTILITY AND ENTERPRISE FUNDS

A. SEWER UTILITY FUND 77B. SANITATION UTILITY FUND 83C. ELECTRIC UTILTIY FUND 87D. WATER UTILITY FUND 95E. HARBOR/PORT/BOAT HAUL OUT FUND 99

XI. OTHER INFORMATION

A. BOND INDEBTEDNESS 110B. 2014 TAX YEAR DETAIL 111C. HISTORY OF ASSESSED VALUES AND MILL RATE 112D. INSURANCE INFORMATION (2014 FY) 113E. BUDGET AND TAX RESOLUTIONS 114F. TRAVEL AND TRAINING BUDGET DETAIL 118G. PERSONNEL INFORMATION 121

Budget Message

Summary of Funds Fiscal Year 2014 -2015

CITY AND BOROUGH OF WRANGELL PAGE 3SUMMARY OF REVENUES, EXPENDITURES AND RESERVES2014-2015 FISCAL YEAR

PAGE 7/1/2014 2014-2015 2014-2015 2014-2015 2014-2015 2014-2015# FOR EST. APPROVED TRANSFERS APPROVED TRANSFERS EXPECTED

FUNDS DETAIL RESERVES REVENUES IN EXPEND. OUT RESERVES

GENERAL FUND 10 5,889,035 5,579,035 310,000 4,783,018 1,331,465 5,663,587 CAPITAL FUND 45 - - 526,150 526,150 - MISC. GRANTS FUND 47 10,366 22,050 8,700 30,750 10,366 NOLAN CENTER 49 97,053 307,590 108,000 416,393 96,250 SALES TAX FUND 56 - - - - STREETS 592,441 99,000 200,000 491,441 SCHOOLS, HEALTH, SAN. 469,614 686,000 665,000 29,000 461,614 THEATER FUND 58 46,785 87,700 85,770 48,715 POOL/RECREATION FUND 60 1,009,839 62,008 471,041 532,710 1,010,178 BOROUGH ORGANIZATIONAL FUND 66 312,498 - - 312,498 TRANSIENT TAX FUND 67 51,401 41,000 53,650 8,000 30,751 SECURE SCHOOLS FUND 68 3,918,747 946,708 848,488 60,000 3,956,967 ECONOMIC RECOVERY FUND 69 409,027 1,000 10,000 - 400,027 PERMANENT FUND 70 6,590,758 296,440 - 250,000 6,637,198 DEBT SERVICE FUND 71 203,881 160,794 364,675 - RESIDENTIAL CONST. FUND 75 173 60,000 10,000 50,173 INDUSTRIAL CONST. FUND 76 249,498 17,000 - 266,498 SEWER FUND 77 250,622 523,020 409,540 364,102 SANITATION FUND 83 47,667 571,790 - 517,850 101,607 LIGHT FUND 87 933,359 4,201,320 4,277,555 857,124 WATER FUND 95 405,446 725,303 659,037 471,712 PORT FUND 99 944,384 1,480,523 1,386,430 1,038,477 PORT SPECIAL RESERVE FUNDS 105 1,361,553 5,000 336,830 - 1,703,383

TOTALS 23,590,266 15,916,368 1,921,515 15,777,016 1,678,465 23,972,668

UNRESTRICTED RESERVES 6,073,980 RESTRICTED CHARTER, ORDINANCE, RESOLUTIONS OR VOTERS 17,898,688

THE RESTRICTED PORTION ARE RESTRICTIONS CAUSED BY CHARTER, ORDINANCES, RESOLUTIONS, DEDICATED FOR A PARTICULAR PURPOSE, BY THE VOTERS OR OTHER REQUIRED LAWS OF THE BOROUGH OR STATE.

NOTE:TRANSFERS ARE MONIES THAT MOVED FROM ONE FUND TO ANOTHER. THEY ARE NOT AN EXPENSE FROM THE FUND THEY COME FROM, BUT IN THE FUND WHERE THE MONEY WILL ACTUALYBE SPENT. IT IS NOT CONSIDERED A REVENUE FOR THE FUND RECEIVING THE TRANSFER. ITIS A REVENUE IN THE FUND THAT INITIALLY GENERATED THE REVENUE.

Charts & Graphs Fiscal Year 2014 - 2015

Organizational ChartCity and Borough of Wrangell

Mayor & Borough Assembly

General Government

Finance Dept.

Economic Development

Administration

Streets

Cemetery

Garage

Budget Approval Only

Fire Dept.

Police Dept.

Corrections

Public Works

Public Safety

Building

Pool

Civic Center

Museum

Planning & Zoning

Convention & Visitor Bureau

Advisory Boards

Planning & Zoning

Port Commission

Hospital

Ports and Harbors ElectricCommunity ServicesPublic Safety Parks &

Recreation

Cemetery Committee

Nolan Board

Transient Tax (CVB)

EconomicDevelopment

Committee

Citizens of Wrangell

Distribution

Generation

Thomas BayPower Authority

Recreation

Port Fill, Dock & Barge Ramp

Borough ManagerBorough Attorney Borough Clerk

Marine Travel Lift

Harbor Dept.

Water

Sewer

Sanitation

Library

Parks

63%

5%

12%

18%

2%

Employee Wages and Benefits

Wages FICA & Medicare

Public Employee Retirement (PERS) Health Insurance (Premera BCBS)

Worker's Compensation

Wages

Health Insurance(Premera BCBS)

Public Employee Retirement (PERS)

FICA & Medicare

Worker's Compensation

37%

25%

14%

1%

5%

19%

General and Sales Tax Fund Revenues2015 Fiscal Year

Sales Taxes

Property Taxes

State and FederalRevenues

Public Safety Revenue

Leases and Miscellaneous

GENERAL & SALES TAX FUND APPROPRIATIONS2014-2015 FISCAL YEAR

Public Safety36%

Public Works18%

Admin./ Finance15%

Education12%

General Insurance1%Parks &

Recreation9%

Community Services8%

Permanent Fund & Other Interest

Fund Balance

Expenditures and Transfers

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Fiscal Years (2014 and 2015 estimates)

History of General Fund Expenditures/Transfers and Fund Balance

Fund Balance

Expenditures and Transfers

-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

2015 2016 2017 2018 2019 2020 2021 2022Fiscal Year

City's General Obligation Debt Payments for SchoolsNet of State's Contribution

City's Debt Payment-Schools

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Permanent Fund Balance, June 30, 2014City and Borough of Wrangell

General Fund

General Fund Purpose

The General Fund is established to account for the revenue and expenditures necessary to carry out basic governmental activities of the City and Borough of Wrangell such as fire and police protection, public works activities, recreation, planning and zoning, library, museum, education, administrative services, and other like activities. Appropriations are made from the General Fund annually.

Major funding of this fund comes from property taxes, sales taxes (68% of all sales taxes collected), state revenue sharing, federal payment in lieu of taxes, interest income, jail funding from state, permanent fund, court lease, and other miscellaneous revenues.

CITY AND BOROUGH OF WRANGELL PAGE 10GENERAL FUND SUMMARYFISCAL YEAR 2014-2015

2012-2013 2013-2014 2013-2014 2014-2015APPROVED REVISED APPROVED

CLASSIFICATION ACTUAL BUDGET ESTIMATE BUDGET

UNRESERVED FUNDS JULY 1 4,635,808 4,212,914 5,374,256 5,848,505 RESERVED BALANCE (CAMP./LIBR) 40,126 40,530 40,530 40,530 INTEREST CAMPBELL TRUST/LIBR - GENERAL FUND REVENUESGENERAL TAXES 3,223,489 3,246,760 3,251,591 3,311,078 LICENSE AND PERMITS 2,591 2,050 2,400 2,500 STATE AND FEDERAL 1,157,606 864,130 924,993 918,152 PAYMENT IN LIEU OF TAXES 396,590 277,000 390,000 350,000 CHARGES FOR SERVICES 701,918 702,838 785,707 800,526 FINES AND FORFEITURES 128,652 125,500 138,970 131,000 SALES AND LEASES 126,881 40,000 52,400 54,500 MISCELLANEOUS/INTEREST 274,038 57,800 25,820 26,770 TRANSFER FROM OTHER FUNDS 328,298 310,000 328,298 310,000 TOTAL REV. & TRANSFERS 6,340,062 5,626,078 5,900,179 5,904,526

TOTAL FUNDS AVAILABLE 11,015,996 9,879,522 11,314,965 11,793,561

GENERAL FUND APPROPRIATIONSFINANCE 414,184 440,080 390,360 424,650 ADMINISTRATION 632,091 465,020 461,910 479,390 CITY CLERK/COUNCIL 147,274 164,040 170,869 173,120 FIRE 332,247 352,680 336,720 364,120 POLICE 1,084,394 1,149,840 1,124,320 1,223,650 POLICE/CORRECTIONS 586,657 590,870 594,165 607,210 PUBLIC SAFETY BUILDING 227,791 226,940 213,270 224,030 GARAGE 31,300 15,160 - - PUBLIC WORKS 211,738 297,660 307,620 233,440 STREETS 468,711 479,330 428,590 493,150 LIBRARY 281,385 290,270 267,730 303,440 COMMUNITY PROMOTION 131,907 134,300 136,400 135,100 PLANNING AND ZONING 24,659 32,030 34,880 41,030 PARKS 67,597 61,270 53,270 67,688 CEMETERY 10,315 13,000 12,250 13,000 TRANSFERS TO OTHER FUNDS 948,959 880,928 893,576 1,331,465 TOTAL EXPEND. & TRANSFERS 5,601,210 5,593,418 5,425,930 6,114,483

JUNE 30TH FUND BALANCE 5,374,256 4,245,574 5,848,505 5,638,952 RESERVED BALANCE (CAMP./LIBR) 40,530 35,693 40,530 40,126

TOTAL EXP., TRANSF, & RESERVES 11,015,996 9,874,685 11,314,965 11,793,561

CITY AND BOROUGH OF WRANGELL PAGE 11GENERAL FUND REVENUESFISCAL YEAR 2014-2015



01.00.00FUNDS AVAILABLE JULY 1ST 4,675,934 4,253,444 5,414,787 5,889,035

GENERAL TAXES 4005 REAL PROPERTY TAXES 1,503,414 1,586,960 1,577,391 1,621,578 4015 SALES TAX REVENUE 1,688,783 1,638,800 1,659,200 1,666,000 4020 PROPERTY TAX P&I REVENUE 25,081 13,000 12,500 17,000 4025 SALES TAXES P&I REVENUE 6,211 8,000 2,500 6,500 3,223,489 3,246,760 3,251,591 3,311,078

LICENSES AND PERMITS 4705 BUILDING PERMIT REVENUE 635 600 400 500 4710 DANCE PERMIT REVENUE 20 - - - 4720 DOG LICENSES REVENUE 1,936 1,450 2,000 2,000

2,591 2,050 2,400 2,500

REVENUE FROM STATE & FED. 4105 REVENUE SHARING 846,656 597,210 597,729 595,505 4107 PERS REVENUE 264,142 228,420 289,540 293,147 4114 LIBRARY GRANT REVENUE 6,500 6,500 6,600 6,500 4117 LIQUOR LICENSES REVENUE 5,500 9,000 7,700 8,000 4141 EMPG POLICE GRANT 8,000 8,000 - - 4165 POLICE GRANTS - - 4,500 - 4227 LEPC GRANT 9,429 9,000 9,000 9,000 4851 LIBRARY DVD/COMPUTER GRTS 17,379 6,000 9,924 6,000

1,157,606 864,130 924,993 918,152

PAYMENT IN LIEU OF TAXES4050 IN LIEU OF TAXES REVENUE 396,590 277,000 390,000 350,000

396,590 277,000 390,000 350,000

CHARGES FOR SERVICES4185 AIRPORT SECURITY 118,633 118,633 118,633 118,633 4305 JAIL RENTAL REVENUE 495,205 495,205 578,010 591,408 4320 COURT RENTAL REVENUE 67,397 68,000 69,314 71,285 4325 CEMETERY SERVICES REV. 2,810 4,500 3,600 3,200 4330 R/V REVENUES/PARK RESR. 4,038 2,500 4,000 3,500 4530 911 SURCHARGE 13,836 14,000 12,150 12,500

701,918 702,838 785,707 800,526

PAGE 12FINES AND FORFEITURES4505 FINES & FORFEITURES REV. 14,316 14,000 8,500 10,000 4510 VEHICLE IMPOUNDMENT REV. 500 - - 4515 POLICE SERVICES REVENUE 10,503 6,000 13,200 11,000 4517 DMV SERVICES 103,833 105,000 117,270 110,000 4520 ANIMAL IMPOUNDMENT REV. - - - -

128,652 125,500 138,970 131,000

SALES AND LEASES4410 TIDELAND LEASE & APPLIC. 82,517 35,000 50,000 50,000 4412 APC RENTAL FROM PORT 21,600 - - - 4415 MATERIAL SALES REVENUE 19,067 2,500 400 2,000 4420 CEMETARY PLOT SALES 3,697 2,500 2,000 2,500

126,881 40,000 52,400 54,500

MICELLANEOUS REVENUES4805 INTEREST INCOME 20,230 25,000 20,000 20,000 4808 PW LABOR & EQUIP. REV. - 30,000 2,200 3,000 RECOVERED LEGAL FEES 250,000 - - 4823 MISC./PLANS REVENUE 459 250 520 520 4835 MISC LIBRARY REVENUES 2,832 2,300 3,000 3,000 4825 COPY MACHINE REVENUE 516 250 100 250

274,038 57,800 25,820 26,770

TOTAL REVENUES 6,011,764 5,316,078 5,571,881 5,594,526

TRANSFERS FROM OTHER FUNDS4804 PERMANENT FUND 250,000 250,000 250,000 250,000 4905 TIMBER TAX FUND 78,298 60,000 78,298 60,000 TOTAL TRANSFERS 328,298 310,000 328,298 310,000

TOTAL REVENUES & TRANSFERS 6,340,062 5,626,078 5,900,179 5,904,526


H/JEFF/BUDGET/BUDGET 03/GENERAL FUND

CITY AND BOROUGH OF WRANGELL PAGE 13FINANCE DEPARTMENTFISCAL YEAR 2014-2015



01.01.00

5001 WAGES & SALARIES 239,937 239,170 209,560 232,800 5005 OVERTIME 7,058 6,000 16,000 7,750 5201 EMPLOYER COSTS 170,687 168,980 145,740 162,870 5301 TRAINING & TRAVEL EXP. - 10,000 4,000 5,000 5501 AUDIT EXPENSE 23,955 23,000 20,330 23,000 5505 ASSESSOR EXPENSE 57,500 40,000 40,000 40,000 5520 COMPUTER CONSULTANTS 9,039 13,000 12,000 13,000 5601 TELEPHONE EXPENSE 3,373 4,000 4,000 4,000 5605 UTILITIES EXPENSE 13,233 13,000 13,000 13,000 5705 EQUIPMENT RENTAL 3,622 1,450 2,000 2,000 5801 POSTAGE EXPENSE 10,867 14,500 14,000 14,000 5805 CUSTODIAL SUPPLIES EXPENSE 1,847 2,000 1,500 2,000 5810 MATERIALS & SUPPLIES 20,609 17,500 22,500 20,000 5811 COLLECTION EXPENSE 125 1,500 1,500 1,000 5813 FORECLOSURE COSTS (34,704) - - - 5901 FACILITY REPAIR & MAINT. 4,853 4,000 3,500 4,000 5905 EQUIP. REPAIR & MAINT. 6,642 8,000 6,500 8,000 6110 CASH OVER & SHORT 1 - - - 6500 FIXED ASSETS 1,500 3,750 4,000 2,000 7105 CHARGES TO OTHER DEPTS. (125,960) (129,770) (129,770) (129,770)

TOTAL FINANCE 414,184 440,080 390,360 424,650

CHARGES TO OTHER DEPARTMENTS

PLANNING AND ZONING 16,180 16,180 16,180 THOMAS BAY POWER AUTHORITY 12,220 12,220 12,220 SEWER FUND 12,220 12,220 12,220 SANITATION FUND 4,340 4,340 4,340 LIGHT FUND 50,760 50,760 50,760 WATER FUND 16,180 16,180 16,180 PORT FUND 17,870 17,870 17,870

TOTALS 129,770 129,770 129,770

JUSTIFICATION AND EXPLANATION PAGE 14FINANCE DEPARTMENT

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: FINANCE DIRECTOR 75,859 BOOKKEEPER/DEPUTY CLERK 43,529 UTILITY CLERK 34,162 ACCOUNTING CLERK 40,960 RELIEF HELP(APPROX. 1.5 WEEKS PER MONTH, NO BENEFITS) 13,000 CUSTODIAN (15 HRS PER WEEK) 10,790 VACATION AT 50% OF MAXIMUM 14,500

TOTAL 232,800 5005 OVERTIME - 95% OF OVERTIME IS TO COVER P&Z, PORT,

PARKS, AND OTHER MISC. MEETINGS.5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

FICA AND SBS (7.58%) 17,921 RETIREMENT WITH STATE OF AK (37%) 77,260 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 65,944 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 1,745

5301 TRAINING & TRAVEL EXPENSE: AK GOV'T FINANCE OFFICERSCONFERENCE, ALASKA MUNICIPAL LEAGUE CONFERENCE,ACCOUNTING SOFTWARE TRAINING, AK RETIREMENT TRAINING

5501 AUDIT EXPENSE - GENERAL FUND SHARE OF AUDIT EXPENSE5505 ASSESSOR EXPENSE- COST TO HAVE ASSESSOR DO THE

ANNUAL ASSESSMENT AND OTHER ASSESSING WORK5520 COMPUTER CONSULTANTS - ANNUAL NETWORK MAINTENANCE &

OTHER ONGOING ISSUES REQUIRING ADD'L COMPUTER HELP5601 TELEPHONE EXPENSE - PHONE, LONG DISTANCE, INTERNET, FAX AND CELL

PHONE COSTS.5605 UTILITIES EXPENSE- WATER, SEWER, GARBAGE, & ELEC. FOR CITY HALL5705 EQUIPMENT RENTAL- RENTAL FOR POSTAGE METER5801 POSTAGE EXPENSE- INCLUDES COST OF MAILING LIGHT BILLS,

PROP. TAX ASSESSMENTS & BILLS, SALES TAX FORMS, CORRESPONDENCE, AND OTHER MISC. MAIL FROM CITY HALL

5805 CUSTODIAL SUPPLIES EXPENSE - JANITORIAL RELATED SUPPLIES5810 MATERIALS & SUPPLIES- COPIER & COMPUTER PAPER, COPIER & PRINTER

CHEMICALS, RIBBONS, BOND PAPER, ENVELOPES, FORMS SUCH AS LIGHT BILLS, TAX FORMS, CHECKS, W-2'S, AND OTHER MISC. SUPPLIES

5811 COLLECTION EXPENSE- THIS IS A NEW LINE ITEM WHICH WILL TRACK COURT COSTS, CERTIFIED MAILINGS, ETC. ASSOCIATED WITH COLLECTIONS

5901 FACILITY REPAIR & MAINT.- LIGHTS, FURNACE, PLUMBING, AND OTHER REPAIRS & MAINTENANCE TO THE CITY HALL BUILDING

5905 EQUIPMENT REPAIR & MAINTENANCE- REPAIR COMPUTERS, COPIER, PRINTERS, FAXES, TYPEWRITERS. INCLUDES SERVICE AGREEMENTS

6500 FIXED ASSETS - REPLACEMENT COMPUTER FOR ACCOUNTING DEPT. 2,000$ 7110 CHARGES TO OTHER DEPARTMENTS- CHARGE TO OTHER DEPARTMENTS

FOR FINANCE DEPARTMENT TIME. INCLUDES SERVICES SUCH AS MINUTES, CHECK WRITING, PURCHASE ORDER PROCESSING, PAYROLL, REPORTING, AUDITING WORK, AND A VARIETY OF MISC. ITEMS.

CITY AND BOROUGH OF WRANGELL PAGE 15ADMINISTRATION DEPARTMENTFISCAL YEAR 2014-2015



01.03.00

5001 WAGES & SALARIES 205,522 219,230 196,930 237,060 5201 EMPLOYER COSTS 72,658 80,820 78,370 73,660 5402 MEETING/TRAVEL-MANAGER 8,810 16,000 460 8,000 5403 ECON. DIR TRAVEL & TRAINING 4,988 7,000 7,000 7,000 5510 CITY ATTORNEY RETAINER 45,359 45,000 52,000 45,000 5515 LEGAL WORK OUTSIDE RET. 246,378 30,000 10,000 5540 CITY MRG HIRING/EVALUATION - - 640 - 5601 TELEPHONE COSTS 4,622 5,500 5,540 5,700 5810 MATERIALS AND SUPPLIES 1,965 2,500 2,000 2,000 5811 TOURISM PROGRAM 20,838 20,000 20,000 20,000 5920 GARAGE ALLOC. VEH. EXP. 3,780 3,970 3,970 3,970 6205 GENERAL INSURANCE 17,172 65,000 65,000 65,000 6500 FIXED ASSETS 2,000

TOTAL ADMINISTRATION 632,091 465,020 461,910 479,390

JUSTIFICATION AND EXPLANATION PAGE 16ADMINISTRATION

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: BOROUGH MANAGER 142,540 - ECONOMIC DEVELOPMENT PLANNER 81,520 VACATION 50% OF MAXIMUM 13,000

TOTAL 237,060 5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

FICA AND SBS (7.58%) 16,500 RETIREMENT WITH STATE OF AK (37%) 30,160 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 25,800 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 1,200

5402 MEETINGS/TRAVEL-ADMINISTRATION- TRAVEL AND MEETINGS FOR BOROUGH MANAGER

5403 ECONOMIC DIRECTOR TRAVEL AND TRAINING- FOR TRAVEL ANDMEETINGS TO REPRESENT CITY ON A VARIETY OF LEVELS.

5510 CITY ATTORNEY RETAINER- COST OF ATTORNEY FOR ROUTINE ITEMS SUCH ASORDINANCES, CONTRACTS, DEEDS, ETC.

5515 LEGAL WORK OUTSIDE RETAINER - OTHER ATTORNEY COSTS THAT MAY ARISE5540 MANAGER EVALUATION- INDEPENDENT MANAGER TO CONDUCT EVALUATION

PROCESS5601 TELEPHONE EXPENSE- INCLUDES ALL FAX, LONG DISTANCE,

& INTERNET AND CELL PHONE COSTS5810 MATERIALS & SUPPLIES- MISC OFFICE ITEMS FOR MANAGER, AND

ECONOMIC DIRECTOR5811 TOURISM PROGRAM EXPENSE- TO BE USED TO BUILD A TOURISM PROGRAM5920 GARAGE ALLOCATION FOR VEHICLE- MAINT. FOR CITY MANAGER VEHICLE EXPENSE6205 GENERAL INSURANCE- GENERAL INSURANCE WHICH INCLUDES BONDS, LIABILITY

PROPERTY, VEHICLES, AND OTHERS FOR GENERAL FUND

CITY AND BOROUGH OF WRANGELL PAGE 17BOROUGH CLERK/ASSEMBLY DEPARTMENTFISCAL YEAR 2014-2015



01.04.00

5001 WAGES & SALARIES 61,959 67,280 70,040 71,290 5005 OVERTIME 302 100 150 100 5201 EMPLOYER COSTS 38,417 50,240 50,040 53,760 5301 CLERK TRAVEL AND TRAINING 2,526 2,500 2,500 3,500 5405 ASSEMBLY MEETINGS & TRAVEL 13,056 13,000 13,000 13,000 5725 RECORDING FEES 579 1,000 500 850 5810 MATERIALS AND SUPPLIES 2,752 3,000 3,000 2,500 5820 ELECTION SUPPLIES 5,399 2,000 2,019 2,000 5830 RECORDS PRESERVATION - 5,000 5,000 2,000 6005 PUBLICATIONS 8,126 10,000 15,000 14,000 6450 FIXED ASSETS 2,487 - - - 6460 PUBLIC COMMUNICATIONS 7,120 7,120 7,120 7,120 6500 REPUBLISHING WMC 4,550 2,800 2,500 3,000

TOTAL ADMINISTRATION 147,274 164,040 170,869 173,120

JUSTIFICATION AND EXPLANATION PAGE 18BOROUGH CLERK/ASSEMBLY

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: BOROUGH CLERK 65,590 VACATION 50% OF MAXIMUM 5,200 ELECTION PEOPLE 500

TOTAL 71,290 5005 OVERTIME - ALL OVERTIME IS FOR ELECTION WORKERS5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

FICA AND SBS (7.58%) 5,415 RETIREMENT WITH STATE OF AK (34%) 24,267 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 23,727 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 351

5301 CLERK TRAVEL AND TRAININGTRAVEL FOR CLERK TO ATTEND ANNUAL CLERKS CONFERENCEAND OTHER TRAINING

5405 ASSEMBLY MEETINGS & TRAVEL- TRAVEL EXPENSE FOR ASSEMBLY AND MAYOR TO ATTEND MEETINGS WITH FEDERAL, STATE,

AND MUNICIPAL GROUPS TO REPRESENT THE CITY. ALSO INCLUDES VARIOUS LOBBYING EFFORTS.

5725 RECORDING FEES- COST OF RECORDING DOCUMENTS WITH LOCAL RECORDINGDISTRICT

5810 MATERIALS & SUPPLIES- MISC OFFICE ITEMS FOR CLERK'S OFFICE5820 ELECTIONS SUPPLIES- COST OF MISC. SUPPLIES TO CONDUCT CITY ELECTIONS5830 RECORDS PRESERVATION6005 PUBLICATIONS- COST TO PUBLISH LEGAL NOTICES, ADVERTISEMENTS, ORDINANCES

BIDS, AND OTHER REQUIRED MATERIALS INCLUDING ELECTION PUBLICATIONS6460 PUBLIC COMMUNICATIONS- KSTK- $7,1206500 CODE BOOK CODIFICATION - THIS WILL BE AN ON GOING COST AS ORDINANCES

ARE CHANGED AND THEY NEED TO BE CHANGED IN OUR CODE BOOK.

CITY AND BOROUGH OF WRANGELL PAGE 19FIRE DEPARTMENTFISCAL YEAR 2014-2015



01.05.00

5001 WAGES & SALARIES EXP. 75,123 80,950 80,000 80,910 5005 OVERTIME 10,534 11,000 9,780 11,000 5010 CASUAL LABOR EXPENSE 1,096 5,000 5,000 5,000 5201 EMPLOYER PR COSTS 74,368 77,890 72,600 81,370 5301 TRAINING & TRAVEL EXP. 5,588 11,000 11,000 11,000 5601 TELEPHONE EXPENSE 6,134 6,500 6,500 6,500 5605 FIRE SUBSTATION EXPENSE 13,525 13,000 10,000 13,500 5650 HYDRANT RENTAL 35,365 37,500 37,500 39,750 5810 MATERIALS & SUPPLIES EXP. 11,765 7,500 7,500 12,750 5815 TURNOUT GEAR 3,804 7,000 4,500 7,000 5905 EQUIP REPAIR & MAINT. 12,738 10,500 7,500 10,500 5920 GARAGE ALLOC. VEHIC EXP 53,080 55,740 55,740 55,740 6015 FIRE PREVENTION & ED. 1,465 2,000 2,000 2,000 6210 VOLUNTEER ACCIDENT HOSP 12,633 12,600 12,600 12,600 6505 LEPC COSTS 9,528 9,000 9,000 9,000 6605 CONTRIB. FOR FIRE CALLS 5,500 5,500 5,500 5,500

TOTAL FIRE DEPARTMENT 332,247 352,680 336,720 364,120

LOCAL EMERGENCY PLANNING GRT 9509 9,000 9,000 9,000

JUSTIFICATION AND EXPLANATION PAGE 20FIRE

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: PAID FIREMAN 44,840 FIRE CHIEF (HALF TIME) 33,070 VACATION 50% OF MAXIMUM 3,000

TOTAL 80,910 5005 OVERTIME - TO PAY PAID FIREMAN FOR TIME SPENT ON AMBUL.

CALLS, FIRE, AND TRAINING VOLUNTEERS.5010 CAUSUAL LABOR- VACATION RELIEF AND EXTRA PART TIME HELP5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 7,350 RETIREMENT WITH STATE OF AK (34%) 32,900 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 33,670 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 7,450

5301 TRAINING AND TRAVEL EXPENSE- FIRE TRAINING FOR VOLUNTEERS & STAFF5601 TELEPHONE EXPENSE- COST OF FIRE PHONE SYSTEM FOR VOLUNTEERS

AND FIREHALL5605 FIRE SUBSTATION EXPENSE- HEAT, LIGHTS, BUILDING MAINTENANCE5650 HYDRANT RENTAL- AMOUNT PAID TO WATER FUND FOR INSTALLATION,

MAINTENANCE, AND USE OF HYDRANTS BY FIRE DEPARTMENT5810 MATERIALS AND SUPPLIES- INCLUDES OFFICE SUPPLIES, HAND TOOLS,

CLEANING SUPPLIES, FIRE EXTINQUISHERS, AND OTHER MISC. ITEMS.5815 TURN OUT GEAR- TO PURCHASE FIREFIGHTER PROTECTIVE CLOTHING5905 EQUIPMENT REPAIR AND MAINTENANCE- REPAIR COST OF RADIOS, PUMPS,

COPIERS, COMPUTERS, AND ANY OTHER EQUIPMENT AS NEEDED.5920 GARAGE ALLOCATION/VEHICLE EXPENSE- CHARGE FROM GARAGE TO FIRE

DEPARTMENT FOR ALL GAS, OIL, PARTS, LABOR, TIRES, ETC. FOR MAINTENANCEOF ALL FIRE DEPARTMENT ROLLING STOCK.

6015 FIRE PREVENTION AND EDUCATION- AMOUNT SPENT FOR FIRE WEEK AT THE SCHOOLS FOR FIRE SAFETY WEEK.

6210 VOLUNTEER ACCIDENT & HOSPITALIZATION INSURANCE- COST FOR VOLUNTEER FIREMAN'S RETIREMENT

6505 LEPC COSTS- FUNDED BY A GRANT FOR PERSON TO DO THESE DUTIES6605 CONTRIBUTION FOR FIRE CALLS- ANNUAL AMOUNT PAID TO THE VOLUNTEER

FIREMAN IN LIEU OF A PER CALL CHARGE.

CITY AND BOROUGH OF WRANGELL PAGE 21POLICE DEPARTMENTFISCAL YEAR 2014-2015



01.07.00

5001 WAGES & SALARIES EXP. 460,999 490,440 500,370 513,720 5005 OVERTIME 49,742 52,230 57,540 58,230 5201 EMPLOYER PR COSTS 393,347 383,180 375,770 403,440 5301 TRAINING & TRAVEL EXPENSE 7,152 14,000 8,000 17,860 5303 PROFESSION DUES - 500 - - 5601 TELEPHONE EXPENSE 11,045 13,000 13,000 13,000 5602 911 EXPENSES 1,609 5,500 - 5,000 5715 VEHICLE IMPOUND - 500 - 500 5720 ANIMAL CONTROL 7,087 12,000 12,000 30,000 5810 MATERIALS AND SUPPLIES 11,606 12,000 12,000 12,000 5815 CRIMINAL HISTORY 280 750 600 750 5830 AMMUNITION/TRAINING 5,000 6,000 7,000 7,500 5860 UNIFORM ALLOWANCE 3,500 5,700 5,000 5,700 5905 EQUIP. REPAIR, MAINT, REPLAC 10,179 10,000 5,000 10,000 5920 GARAGE ALLOC VEHICLE EXP 50,430 52,950 52,950 52,950 5922 BOAT/OTHER TRANSPORTATION - 10,000 - 10,000 6005 PUBLICATIONS EXPENSE - 1,500 500 1,500 6100 SPECIAL INVESTIGATIONS 3,312 5,000 - 5,000 6500 FIXED ASSETS - 6,000 6,000 6,000 7150 STATE PORTION OF DMV 68,356 68,090 68,090 70,000 7155 STATE PORTION OF CITATIONS 750 500 500 500

TOTAL EXPENDITURES 1,084,394 1,149,840 1,124,320 1,223,650

POLICE GENERATED REVENUE:EMERGENCY PLANNING GRANT - 8,000 8,000 8,000 YOUTH COURT GRANT - 10,000 15,000 10,000 FINES AND FORFEITURES - 14,000 14,000 14,000 AIRPORT SECURITY FROM STATE - 118,633 118,633 118,633 DMV REVENUES - 105,000 106,000 105,000 911 REVENUES - 14,000 14,000 14,000 VEHICLE IMPOUND - 500 - 500 POLICE SERVICE REVENUE - 6,000 9,500 6,000

TOTAL - 276,133 285,133 276,133

JUSTIFICATION AND EXPLANATION PAGE 22POLICE

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: POLICE CHIEF 84,597 INVESTIGATOR LT. 67,112 SARGEANT 69,960 (3) PATROL OFFICERS 186,405 SECRETARY/DISPATCHER 45,344 YOUTH COURT/POLICE GRTS/DMV PERSON (17,750 in Youth Crt) 35,570 SHIFT DIFFERENTIAL PAY 2,732 VACATION AT 50% OF MAXIMUM 22,000

TOTAL 513,720 5005 OVERTIME - NORMAL OVERTIME FOR CALL OUTS AND SHIFTS

WHEN SOMEONE IS ON VACATION OR SICK LEAVE. ALSO INCLUDESOVERTIME FOR THE AIRPORT CONTRACT WITH DOT/PF

5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES: FICA AND MEDICARE (7.58%) 42,930 RETIREMENT WITH STATE OF AK (34%) 201,260 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 140,835 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 18,415

5301 TRAINING AND TRAVEL EXPENSE- POLICE & OFFICE TRAINING COSTS5303 PROFESSIONAL DUES- PROFESSIONAL DUES FOR POLICE DEPT.5601 TELEPHONE EXPENSE - PHONE, LONG DISTANCE, FAX, INTERNET

DISTANCE, INTERNET, AND E-MAIL CHARGES5602 911 EXPENSES- MONTHLY PHONE SYST. COST & OTHER 911 EXPENSES5715 VEHICLE IMPOUND EXPENSE- COST OF TOWING, STORAGE, COURT COSTS, ETC.5720 DOG IMPOUND EXPENSE- COST OF CARING FOR DOGS PICKED UP5810 MATERIALS AND SUPPLIES- COPY PAPER & CHEMICALS, RIBBONS, FILM,

DRUG TESTING, AND OTHER MISC. ITEMS.5815 CRIMINAL HISTORY- THE POLICE DEPARTMENT CHARGES FOR CRIMINAL

HISTORY CHECKS TO BE DONE. THE CITY SHOWS ALL THE REVENUE IN THE REVENUE SECTION OF THE GENERAL FUND AND 50% OF THAT IS LISTED ASTHE EXPENSE UNDER THIS LINE ITEM

5830 AMMUNITION/TRAINING- TO BE USED FOR OFFICER QUALIFICATIONS5860 UNIFORM ALLOWANCE- $400 PER YEAR PER OFFICER PLUS CITY BUYING

NEW SAFETY EQUIPMENT SUCH AS VESTS.5905 EQUIPMENT REPAIR & MAINTENANCE - REPAIR OF RADIOS, COPIERS,

COMPUTERS, RECORDERS, AND ALL OTHER EQUIPMENT5920 GARAGE ALLOCATION/VEHICLE EXPENSE- CHARGE FROM GARAGE DEPT

FOR COST OF MAINTAINING VEHICLES INCLUDING GAS, OIL, TIRES, PARTS,AND LABOR FOR ALL VEHICLES.

5922 BOAT/TRANSPORTATION- THIS INCLUDES COST TO OPERATE BOAT AND COST TO HIRE AIR TRANSPORTATION FOR EMERGENCIES IN BOROUGH

6005 PUBLICATIONS EXPENSE- COST OF ADVERTISING FOR POLICE OFFICERSAND ALL OTHER PUBLIC NOTICES RELATED TO POLICE DEPT.

6100 SPECIAL INVESTIGATIONS- THIS LINE ITEM IS FOR THE PURPOSE OF HAVINGFUNDS AVAILABLE TO THE DEPARTMENT WHEN SPECIAL INVETIGATIONS ARENECESSARY

6500 FIXED ASSETS- COMPUTER REPLACEMENT7150 STATE PORTION OF DRIVERS LICENSE- CITY IS PAID FOR DRIVERS LICENSE AND

THAT IS RECORDED IN GENERAL FUND REVENUES. THE 50% WE HAVE TO PAYTO THE STATE IS RECORDED HERE AS AN EXPENSE.

7155 STATE PORTION OF CITATIONS- SAME AS DRIVERS LICENSES.

CITY AND BOROUGH OF WRANGELL PAGE 23POLICE/CORRECTIONS DEPARTMENTFISCAL YEAR 2014-2015



01.09.00

5001 WAGES & SALARIES EXP. 262,614 283,080 274,445 284,960 5005 OVERTIME 37,127 27,200 47,870 37,500 5201 EMPLOYER PR COSTS 242,329 244,540 241,800 247,700 5301 TRAINING & TRAVEL EXPENSE 8,907 6,000 - 6,000 5601 TELEPHONE EXPENSE 1,500 1,500 1,500 1,500 5810 MATERIALS & SUPPLIES 2,646 5,000 5,000 5,000 5845 PRISIONER MEALS 21,337 21,000 21,000 22,000 5920 GARAGE ALLOC VEHICLE EXP 2,430 2,550 2,550 2,550 6130 PRISIONER COST/REIMBURSE. 7,766 - - -

TOTAL CORRECTION EXPENDITURES 586,657 590,870 594,165 607,210

CORRECTIONS GENERATED REVENUES:

STATE JAIL CONTRACT: 495,205 495,205 578,010 591,408

JUSTIFICATION AND EXPLANATION PAGE 24POLICE/CORRECTIONAL DEPARTMENT

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: POLICE OFFICER 58,343 (4) CORRECTION OFFICERS 156,929 CORRECTION SERGEANT 49,072 SHIFT DIFFERENTIAL PAY 2,190 OTHER HELP 6,428 VACATION AT 50% OF MAXIMUM 12,000

TOTAL 284,962 5005 OVERTIME - NORMAL OVERTIME FOR CALL OUTS AND SHIFTS

WHEN SOMEONE IS ON VACATION OR SICK LEAVE - PART-TIMESTAFFING HAS BEEN ADDED TO ATTEMPT TO REDUCE THIS AMOUNT

5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES: FICA AND MEDICARE (7.58%) 23,677 RETIREMENT WITH STATE OF AK (34%) 108,681 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 103,684 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 11,658

5301 TRAINING AND TRAVEL EXPENSE- REQUIRED TRAINING FOR CORRECTION OFFICERS FOR CERTIFICATION

5601 TELEPHONE EXPENSE- CORRECTIONAL SHARE OF POLICE DEPT. PHONES5810 MATERIALS AND SUPPLIES EXPENSE- JAIL MATERIALS SUCH AS JAIL UNIFORMS

BLANKETS, PILLOWS, MATTRESSES, DAY ROOM TV, ETC.5845 PRISIONER MEALS - COST OF FOOD TO FEED PRISIONERS5920 GARAGE ALLOCATION/VEHICLE EXPENSE- JAIL PORTION OF POLICE VEHICLES

FROM GARAGE

CITY AND BOROUGH OF WRANGELL PAGE 25PUBLIC SAFETY BUILDINGFISCAL YEAR 2014-2015



01.11.00

5001 WAGES & SALARIES EXP. 18,367 18,990 18,190 18,750 5005 OVERTIME - - - 5201 EMPLOYER PR COSTS 30,691 35,400 26,570 33,730 5601 TELEPHONE EXPENSE 509 550 510 550 5605 UTILITIES/HEAT EXPENSE 102,610 98,000 95,000 98,000 5610 HEATING OIL EXPENSE 7,256 - - - 5805 CUSTODIAL SUPPLIES EXP. 2,262 4,000 3,000 3,000 5901 FACILTIY REPAIR & MAINT. 66,097 70,000 70,000 70,000

TOTAL PUBLIC SAFETY BLDG. EXP 227,791 226,940 213,270 224,030

PUBLIC SAFETY BUILDING GENERATED REVENUE:

STATE COURT RENTAL 67,397 68,000 69,314 71,285

JUSTIFICATION AND EXPLANATION PAGE 26PUBLIC SAFETY BUILDING

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: JANITORIAL WAGES (25 HRS PER WEEK) /INCLUDES VACATION 18,750

5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES: FICA AND MEDICARE (7.58%) 1,434 RETIREMENT WITH STATE OF AK (34%) 6,935 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 24,290 DEDUCTIBLE ASSISTANCE (FLEX PLAN) (ALSO WORKS AT CITY HALL, BUT ALL OF HEALTH INS. COST IS SHOWN IN PUBLIC SAFETY BUILDING) (ALL OF GROUP HEALTH IS CHARGE HERE, BUT ALSO APPLYS TO HOURS WORKED AT CITY HALL AS CUSTODIAN) WORKERS COMP INSURANCE 1,071

5601 TELEPHONE EXPENSE- COST OF PHONE IN ELEVATOR5605 UTILITIES/HEAT EXPENSE- COST OF ELECTRICITY, WATER, SEWER,

GARBAGE & HEAT FOR ENTIRE PUBLIC SAFETY BUILDING5805 CUSTODIAN SUPPLIES EXPENSE- AMOUNT FOR CLEANING SUPPLIES AND

TO HAVE CARPETS PROFESSIONALLY CLEANED TWICE A YEAR5901 FACILITY REPAIR & MAINTENANCE- INCLUDES ALL MATERIALS AND LABOR

FOR BUILDING REPAIRS, FURNACE WORK, AIR SYSTEM, AND ANY OTHER RELATED ITEMS THAT NEED TO BE FIXED OR REPLACED

CITY AND BOROUGH OF WRANGELL PAGE 27GARAGE DEPARTMENTFISCAL YEAR 2014-2015



01.14.00

5001 WAGES & SALARIES EXP. 140,312 147,940 148,680 148,850 5005 OVERTIME 2,950 500 1,070 500 5201 EMPLOYER PR COSTS 122,963 140,410 132,360 140,620 5301 TRAINING & TRAVEL EXP. 6,059 2,500 2,500 2,500 5605 UTILITIES EXPENSE 20,717 20,000 20,000 20,000 5610 HEATING OIL EXPENSE 11,373 20,000 12,000 15,000 5620 GAS & LUBE OIL EXPENSE 97,406 95,000 95,000 95,000 5810 MATERIALS & SUPPLIES 129,636 120,000 100,000 122,700 5825 FIXED ASSETS 3,597 - - -

TOTAL GARAGE EXPENDITURES 535,014 546,350 511,610 545,170

CHARGED TO OTHER DEPTS. (503,714) (531,190) (511,610) (545,170)

TOTAL GARAGE EXPENDITUES 31,300 15,160 - -

GARAGE CHARGES TO OTHER DEPT.

SENIOR CITIZENS 2,840 2,840 2,840 ADMINISTRATION 3,970 3,970 3,970 FIRE DEPARTMENT 55,740 55,740 55,740 MUSEUM 1,450 1,450 1,450 PARKS & RECREATION 7,770 7,770 7,770 PORT 17,840 17,840 17,840 SEWER 26,960 26,960 26,960 POLICE 52,950 52,950 52,950 CORRECTIONS 2,550 2,550 2,550 STREETS 206,170 186,590 220,150 HOSPITAL 9,050 9,050 9,050 SANITATION 60,280 60,280 60,280 LIGHT & POWER DISTRIBUTION 43,950 43,950 43,950 WATER 39,670 39,670 39,670

TOTALS 531,190 511,610 545,170

*added vehicles

JUSTIFICATION AND EXPLANATION PAGE 28GARAGE DEPARTMENT

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: CHIEF MECHANIC 62,065 MECHANIC 52,225 1/2 TIME MECHANIC 27,060 VACATION AT 50% OF MAXIMUM 7,500

TOTAL 148,850 5005 OVERTIME- NORMALLY USED FOR EMERGENCIES5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 11,323 RETIREMENT WITH STATE OF AK (34%) 52,484 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 68,018 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 8,795

5301 TRAVEL AND TRAINING EXPENSE- VEHICLE MAINTENANCE TRAINING5605 UTILITY EXPENSE- COST OF WATER, SEWER, GARBAGE, AND ELECTRICITY

FOR SHOP AND PUBLIC WORKS BUILDING5610 HEATING OIL EXPENSE- HEATING OIL AND DIESEL FOR EQUIPMENT5620 GAS AND LUBE OIL EXPENSE- INCLUDES GAS, OIL, AND GREASE FOR ALL

CITY POWERED EQUIPMENT5810 MATERIALS AND SUPPLIES EXPENSE- INCLUDES SUCH THINGS AS FILTERS,

TIRES, AND REPLACEMENT PARTS FOR ALL CITY ROLLING STOCKCHARGED TO OTHER DEPARTMENTS- AMOUNT ESTIMATED TO BE THE AVERAGECOST OF FUEL, MAINTENANCE, PARTS, LABOR AND AMOUNT TO OPERATESHOP.

CITY AND BOROUGH OF WRANGELL PAGE 29PUBLIC WORKS DEPARTMENTFISCAL YEAR 2014-2015



01.16.00

5001 WAGES & SALARIES EXP. 385,874 390,830 413,690 402,750 5005 OVERTIME 26,438 23,200 28,990 24,000 5010 CASUAL LABOR-SPEC PROJ 12,512 7,500 10,740 7,500 5201 EMPLOYER PR COSTS 270,899 284,630 276,600 283,190 5301 TRAINING & TRAVEL EXP. 7,409 10,000 7,500 10,000 5601 TELEPHONE EXPENSE 6,230 6,000 5,000 5,500 5810 MATERIALS & SUPPLIES 9,854 8,000 7,500 8,000 5830 ENGINEERING SUPPLIES 3,227 5,000 5,100 5,000 5901 FACILITY MAINT. & REPAIR 4,894 2,500 2,500 2,500

PUBLIC WORKS EXPENDITURES 727,338 737,660 757,620 748,440

7105 CHARGES TO OTHER DEPTS. (515,600) (440,000) (450,000) (515,000)

TOTAL PUBLIC WORKS 211,738 297,660 307,620 233,440

JUSTIFICATION AND EXPLANATION PAGE 30PUBLIC WORKS DEPARTMENT

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: PUBLIC WORKS SUPT./SPECIAL PROJECT ADMINISTRATOR 82,554 PUBLIC WORKS FOREMAN 64,937 APPRENTICE POSITION 39,670 (2) SKILLED MAINTENANCE WORKERS 112,582 MAINTENANCE TECHNICIAN (BUILDING MAINTENANCE) 50,880 PROJECT PART TIME HELPER 27,124 VACATION AT 50% OF MAXIMUM 25,000

TOTAL 402,747 5005 OVERTIME- NORMALLY MOST OVERTIME IS USED FOR SNOW REMOVAL,

BROKEN WATER LINES, AND OTHER SUCH UNCONTROLLED EVENTS.5010 CASUAL LABOR-SPECIAL PROJECTS- THESE WAGES ARE FOR PROJECTS

WHERE EXTRA HELP IS REQUIRED. ALSO INCLUDES SOME EXTRA HELP FORSNOW REMOVAL AND VACATION RELIEF.

5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES: SBS AND MEDICARE (7.58%) 32,325 RETIREMENT WITH STATE OF AK (34%) 138,315 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 101,316 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 11,234

5301 TRAVEL AND TRAINING EXPENSE- MOSTLY USED TO TRAIN AND CERTIFYEMPLOYEES IN DEC, EPA, AND OSHA REQUIREMENTS

5601 TELEPHONE EXPENSE- COST FOR PUBLIC WORKS PHONES, EMAIL, CELL PHONES,AND LONG DISTANCE CHARGES.

5810 MATERIALS AND SUPPLIES EXPENSE- OFFICE SUPPLIES, SMALL TOOLS, INSPECTION MATERIALS AND SAFETY ITEMS FOR CREWS

5830 ENGINEERING SUPPLIES- SMALL OFFICE EQUIPMENT, PROGRAMS, AND OTHERITEMS USED FOR PROJECT INSPECTIONS SUCH AS FILM & DEVELOPING

5901 FACILITY MAINTENANCE & REPAIR- BUILDING REPAIRS, INCLUDING FURNACE,LIGHTS, PLUMBING, AND OTHER BUILDING RELATED EXPENSESCHARGES TO OTHER DEPARTMENTS- THESE CHARGES ARE BASED ON ACTUAL TIME SPENT ON OTHER PROJECTS AND WORKING FOR OTHER DEPARTMENTS WITHIN THE CITY.

7105 CHARGES TO OTHER DEPARTMENTS- THESE CHARGES ARE BASED ON ACTUAL TIMESHEET CHARGES SPENT WORKING ON PROJECTS AND FOR OTHER DEPARTMENTS.

CITY AND BOROUGH OF WRANGELL PAGE 31STREET DEPARTMENTFISCAL YEAR 2014-2015



01.18.00

5640 UTILITIES EXPENSE(STR LTS) 16,721 15,000 19,000 19,000 5645 UTILITY EXP. ROCK QUARRY 1,539 1,500 1,500 1,500 5705 EQUIPMENT RENTAL - 1,000 1,000 1,000 5810 MATERIALS & SUPPLIES 7,162 6,000 6,000 6,000 5835 STREET LIGHTS FIXTURES 957 2,000 1,000 2,000 5850 CULVERT PURCHASE EXP. - 2,000 2,000 2,000 5905 EQUIPMENT REPAIR& MAINT 195,625 205,330 186,590 220,150 5925 CRUSHING /MAINTENANCE 4,364 1,500 2,500 1,500 5930 STREET REPAIR & MAINT. 33,908 50,000 50,000 50,000 5935 SANDING & SNOW REMOVAL 9,373 30,000 24,000 25,000 7110 CHARGES FROM OTHER DEPT 199,062 165,000 135,000 165,000

TOTAL STREET DEPT. EXPEND. 468,711 479,330 428,590 493,150

JUSTIFICATION AND EXPLANATION PAGE 32STREET DEPARTMENT

ACCTNO. DESCRIPTION

5640 UTILITIES EXPENSE FOR STREET LIGHTS- COST OF ELECTRICITYFOR OPERATING STREET LIGHTS

5645 UTILITY EXPENSE FOR ROCK CRUSHER- COST OF ELECTRICITYFOR OPERATING ROCK CRUSHER

5705 EQUIPMENT RENTAL- RENT OF EQUIPMENT, NORMALLY DUMPTRUCKS FOR SNOW REMOVAL

5810 MATERIALS AND SUPPLIES- PURCHASE OF SIGNS, BARRICADES,COVERALLS, STREET SAFETY EQUIPMENT, PAINT, SMALL TOOLS,AND STEET SIGNS

5835 STREET LIGHT FIXTURES- COST OF BUYING NEW STREET LIGHT FIXTURES TO REPLACE EXISTING ONES NOT WORKING

5850 CULVERT PURCHASE EXPENSE- COST OF PURCHASING CULVERTS FORDRAINAGE PROBLEMS AND FOR SALE TO THE PUBLIC

5905 EQUIPMENT REPAIR AND MAINTENANCE- CHARGE FOR THE GARAGEFOR TIRES, FUEL, PARTS, LABOR, ETC. FOR ALL VEHCILES INVOLVED IN STREET MAINTENANCE.

5925 CRUSHING/MAINTENANCE- COST OF LABOR, FUEL, AND PARTS TOOPERATE THE CRUSHER.

5930 STREET REPAIR AND MAINTENANCE- COST OF MATERIALS ANDADDITIONAL LABOR TO MAINTAIN STREETS

5935 SANDING AND SNOW REMOVAL EXPENSE- FOR PURCHASE FOR UREA ONLYNOT FOR LABOR. ALSO PURCHASE OF SAND

6500 FIXED ASSETS

7110 CHARGES FROM OTHER DEPARTMENTS- PUBLIC WORKS LABOR CHARGED HEREBASED ON ACTUAL HOURS WORKED ON STREET RELATED ACTIVITIES

CITY AND BOROUGH OF WRANGELL PAGE 33LIBRARY DEPARTMENTFISCAL YEAR 2014-2015



01.20.00

5001 WAGES & SALARIES EXP. 125,765 129,770 128,250 130,990 5201 EMPLOYER PR COSTS 99,725 98,300 87,940 101,750 5301 TRAVEL & TRAINING EXPENSE 88 10,000 3,000 10,000 5399 LABOR TO AUTOMATION GRT. (4,500) - - - 5601 TELEPHONE EXPENSE 580 800 1,000 1,000 5605 UTILITIES EXPENSE 8,703 6,500 7,400 7,800 5610 HEATING OIL EXPENSE 905 - - - 5660 INTERNET ACCESS EXPENSE 223 1,200 - 1,000 5801 POSTAGE EXPENSE 1,784 2,700 2,000 2,700 5805 CUSTODIAL SUPPLIES EXPENSE 1,066 1,300 1,300 2,000 5810 MATERIALS & SUPPLIES EXP 4,418 5,200 4,100 5,200 5840 BOOKS/SUBS/DUES EXP. 20,593 20,000 18,500 20,000 5842 STATE OPERATING GRANT 6,500 6,500 6,600 6,600 5844 AK OWL GRT EXP. 870 - 2,140 - 5852 IMLS COMPUTER/DVD GRT 6,000 - - 6,000 5860 STATE LIB. AWE GRT EXPEND. 2,953 - - - 5901 BUILDING REPAIR & MAINT. 4,033 5,000 3,500 5,000 5905 EQUIPMENT REPAIR & MAINT. 1,679 2,000 2,000 2,000 6500 FIXED ASSETS - 1,000 - 1,400

TOTAL LIBRARY EXPENDITURES 281,385 290,270 267,730 303,440

GRANTS:

STATE OPERATING GRANT 6,500 6,500 6,600 6,600 OTHER GRANTS 9,823 - - - ERATE - 3,250 - 11,503 (govt subsidy for internet/commication)

JUSTIFICATION AND EXPLANATION PAGE 34LIBRARY DEPARTMENT

ACCTNO. DESCRIPTION

5001 WAGES & SALARIES: LIBRARIAN 63,543 ASST. LIBRARIAN ( 30 HRS PER WEEK) 28,660 ASST. LIBRARIAN (21 HRS PER WEEK) 18,497 CUSTODIAN (7 HOURS PER WEEK) 10,290 EXTRA HELP 5,000 VACATION AT 50% OF MAXIMUM 5,000

TOTAL 130,990 5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

FICA, SBS AND MEDICARE (7.58%) 9,945 RETIREMENT WITH STATE OF AK (34%) 40,960 GROUP HEALTH & LIFE INSURANCE, INCLUDING ESTIMATED 50,176 DEDUCTIBLE ASSISTANCE (FLEX PLAN) WORKERS COMP INSURANCE 669

5301 TRAVEL AND TRAINING EXPENSE- AK LIBRARY CONFERENCE/DIRECTOR'S MTG5601 TELEPHONE EXPENSE - PHONE, LONG DISTANCE, FAX, INTERNET COSTS

E-RATE PAYS 80%.5605 UTILITIES EXPENSE- WATER, SEWER, GARBAGE, AND ELECTRICTY COSTS5610 HEATING OIL EXPENSE- COST TO HEAT BUILDING5660 INTERNET ACCESS EXPENSE- COST TO HAVE INTERNET ACCESS FOR

STAFF AND PUBLIC. E-RATE PAYS 80%5801 POSTAGE EXPENSE- COST OF MAILING BORROWED MATERIALS FROM OTHER

LIBRARIES, OVER DUES, ETC.5805 CUSTODIAL SUPPLIES EXPENSE- CLEANING SUPPLIES, RESTROOM PRODUCTS,

AND JANITORIAL EQUIPMENT5810 MATERIALS AND SUPPLIES EXPENSE- OFFICE PRODUCTS SUCH AS COPY PAPER,

COMPUTER PAPER, LETTER HEAD, RIBBONS, BOOK COVERS, REPAIR BOOKBINDINGS, ETC.

5840 BOOKS/SUBSCRIPTIONS/DUES/MEDIA EXPENSE- PURCHASE BOOKS, SUBSCRIPTIONSTO NEWPAPERS, MAGAZINES, AND DUES TO PROFESSIONAL ORGANIZATION.ALSO INCLUDES AUDIO BOOKS AND DVD'S.

5842 STATE OPERATING GRANT- STATE GRANT FOR LIBRARY EXPENDITURES WHICHNORMALLY INCLUDES BOOKS, SUBSCRIPTIONS, AND EQUIPMENT

5852 IMLS GRANT- INSTITUTE OF MUSEUMS & LIBRARIES- TO BUY COMPUTERS/FURNISHINGS5901 BUILDING REPAIR AND MAINTENANCE- LABOR & MATERIALS TO MAINTAIN

BUILDING, FURNACE, LIGHTS, WINDOWS AND PAINTING.5905 EQUIPMENT REPAIR AND MAINTENANCE- REPAIR AND MAINTENANCE OF

TYPEWRITERS, PRINTERS, COMPUTERS, FAX, COPIER, AND ALL OTHER LIBRARYEQUIPMENT.

6500 FIXED ASSETS- TO REPLACE OBSOLETE MICROFILM READER WITH NEW MICROFILMREADER/SCANNER WITH ENHANCED SEARCH CAPABILITIES. FUNDED BY $1,000 FROMCITY, $8,569 FROM STATE GRANT AND $500 FROM THE FRIENDS OF THE LIBRARY.

CITY AND BOROUGH OF WRANGELL PAGE 35COMMUNITY PROMOTIONFISCAL YEAR 2014-2015



01.24.00

5325 LOBBYING EXPENSE - 5,000 5,000 5,0005330 LOBBYIST EXPENSE 28,600 31,200 32,000 32,0005625 CONTRIBUTION TO KSTK 9,200 9,200 9,200 9,2005627 CONTRIBUTION TO HEALTH FAIR 3,000 3,000 3,000 3,0005630 U.S. CUSTOMS UTILITIES EXP 1,388 1,400 1,200 1,4005840 BOOKS/SUBSCRIPTIONS, DUES 7,080 6,500 7,000 6,5006601 COMMUNITY PROMOTION EXP 28,004 28,000 25,000 28,0006602 EMPLOYEE APPRECIATION 6,204 6,000 7,500 6,0006615 SENIOR CITIZEN PROGRAM 19,432 15,000 17,500 15,0006635 CONTRIBUTION TO CHAMBER 25,000 25,000 25,000 25,0006640 CONTRIBUTION TO FIREWORKS 4,000 4,000 4,000 4,000

TOTAL COMMUNITY PROMOTION EXP 131,907 134,300 136,400 135,100

JUSTIFICATION AND EXPLANATION PAGE 36COMMUNITY PROMOTION

ACCTNO. DESCRIPTION

5325 LOBBYING EXPENSE- TO PROVIDE FUNDING TO HAVE CITY STAFF OR ASSEMBLY MEMBERS LOBBY VARIOUS EFFORTS

5330 LOBBYIST- WASHINGTON DC LOBBYIST HIRED TO LOBBY FOR WRANGELLAND FEDERAL ISSUES

5625 CONTRIBUTION TO KSTK- CASH CONTRIBUTION OF $92005627 CONTRIBUTION TO HEALTH FAIR- CASH CONTRIBUTION OF $30005840 BOOKS/SUBSCRIPTIONS, DUES- CITY DUES FOR SUCH THINGS AS

S.E. CONFERENCE, ALASKA MUNICIPAL LEAGUE, STATE STATUTE SUBSCRIPTION, AND OTHER CITY WIDE SUBSCRIPTIONS, INCLUDING THELAW DEPARTMENT

6601 COMMUNITY PROMOTION EXPENSE- THIS LINE ITEM IS USED FOR A VARIETYOF ITEMS THAT COME UP OVER THE COURSE OF THE YEAR FOR COMMUNITYPROMOTION.

6610 HOSPITAL CONTRIBUTION- THIS ITEM WILL NO LONGER BE BUDGET ANDTHE OFF SETTING REVENUE ALSO TO BE ELIMINATED.

6615 SENIOR CITIZEN PROGRAM- INKIND OF $1,800 FOR FUEL, TIRES, AND OTHERSHOP EXPENSE TO MAINTAIN VAN. ALSO A CASH CONTRIBUTION OF $11,000TO HELP FUND MEALS AND OTHER ACTIVITIES AND EXPENSE OF RUNNING THESENIOR CENTER.

6640 CONTRIBUTION TO FIREWORKS- AMOUNT CONTRIBUTED TO FIRE DEPARTMENTFOR ASSISTANCE IN PURCHASING FIREWORKS FOR THE 4TH OF JULY

CITY AND BOROUGH OF WRANGELL PAGE 37PLANNING AND ZONINGFISCAL YEAR 2014-2015



01.26.00

5301 TRAINING & TRAVEL EXP. 6,038 6,500 - 6,500 5810 MATERIALS & SUPPLIES EXP. - 350 100 350 6005 PUBLICATIONS EXPENSE 858 1,000 1,100 1,000 6120 SURVEY COSTS - 5,000 5,500 5,000 6130 MAPPING UPGRADE EXPENSE 2,063 3,000 12,000 12,000 7110 CHARGES FROM OTHER DEPTS. 15,700 16,180 16,180 16,180

TOTAL P&Z EXPENDITURES 24,659 32,030 34,880 41,030

JUSTIFICATION AND EXPLANATION PAGE 38PLANNING AND ZONING DEPARTMENT

ACCTNO. DESCRIPTION

5301 TRAINING & TRAVEL EXPENSE- PROFESSIONAL SEMINARS FOR PLANNERPLUS COMMISSION TO ATTEND TRAINING. ALSO MAPPING TRAINING

5810 MATERIALS AND SUPPLIES EXPENSE- INCLUDES SUBSCRIPTIONS TO P&ZPUBLICATIONS. MAINTENANCE OF P&Z MAPS, AND OTHER OFFICE MATERIALS

6005 PUBLICATIONS EXPENSE - COST OF REQUIRED NOTICES CONCERNINGREQUIRED PUBLIC HEARINGS AND OTHER P&Z NOTICES.

6120 SURVEY/MAPPING- MISC. SURVEY WORK REQUIRED BY CITY AND TO PROVIDEFUNDING FOR CITY MAPPING AND UPDATE OF MAPPING

6130 MAPPING UPDATES- THIS LINE ITEM IS TO PAY TO HAVE ALL SUBDIVISIONS PUT INTO MAPPING SYSTEM AND TO INTEGRATE WITH PROPERTY TAXES. THIS IS TO PAY TO HAVE SOMEONE COME TO WRANGELL TO DO THIS SERVICE ANDTO PROVIDE ON GOING TRAINING ON THE MAPPING PROGRAM FOR FINANCE,PLANNING AND ZONING, LIGHT DEPT. AND PUBLIC WORKS.

7110 CHARGES FROM OTHER DEPARTMENTS- CHARGES FROM FINANCE DEPARTMENTFOR DOING AGENDAS, NOTICES, MINUTES, ETC.

CITY AND BOROUGH OF WRANGELL PAGE 39PARKS DEPARTMENTFISCAL YEAR 2014-2015



01.28.00

5001 WAGES & SALARIES EXP. 18,321 22,000 20,000 22,000 5005 OVERTIME 1,960 2,000 500 2,000 5201 EMPLOYER PR COSTS 2,745 3,500 3,000 3,500 5301 TRAVEL & TRAINING EXP. - - 2,918 5605 UTILITIES EXPENSE 9,346 10,000 10,000 10,000 5810 MATERIALS AND SUPPLIES 7,452 10,000 9,000 10,000 5901 FACILITY MAINTENANCE - - - 3,000 5920 GARAGE CHARGES 7,400 7,770 7,770 7,770 6005 PUBLICATIONS EXP. - - 500 6400 INDOOR SHOOTING RANGE 35 - - - 6500 FIXED ASSETS 17,636 - - - 7110 CHARGES FROM OTHER DEPT. 2,703 6,000 3,000 6,000

TOTAL PARKS EXPENDITURES 67,597 61,270 53,270 67,688

JUSTIFICATION AND EXPLANATION PAGE 40PARKS DEPARTMENT

ACCTNO. DESCRIPTION

5001 WAGES AND SALARIES- 22,000 PARKS BUDGET INCLUDES PARKS ONLY, NOT CEMETERY

5005 OVERTIME EXPENSE- USED FOR OCCASIONAL OVERETIME TO GET SPECIAL PROJECTS COMPLETED

5201 EMPLOYER PAYROLL COSTS- BENEFITS PROVIDED TO PART-TIMEEMPLOYEES WHICH INCLUDE FICA, MEDICARE, WORKERS COMP.,AND UNEMPLOYMENT

5301 TRAVEL & TRAINING - ONE THIRD OF ARPA CONFERENCE; TRAILS CONFERENCE FOR P&R DIRECTOR

5605 UTILITIES EXPENSE- COST OF ELECTRICITY, WATER AND SEWERAT PARKS

5810 MATERIALS AND SUPPLIES EXPENSE- PURCHASE OF MOWER AND WEEDEATERS, PARTS, FUEL, PAINT, TOOLS, SIGNS, RESTROOM SUPPLIES, AND OTHERMATERIALS TO KEEP THE PARKS AND RESTROOMS IN GOOD ORDER

5901 FACILITY MAINTENANCE - REPAIRS FOR PARKS, TRAILS, SHELTERS, BALLFIELDS5920 GARAGE CHARGES- CHARGE FROM GARAGE FOR GAS, TIRES, PARTS, LABOR,

ETC. TO MAINTAIN PARKS VEHICLES, INCLUDING LAWN MOWERS, WEEDEATERS, AND OTHER SUCH EQUIPMENT USED BY THE PARK DEPT.

6005 PUBLICATIONS EXPENSE - RV MAGAZINE ADS, NEWPAPER PUBLIC NOTIFICATIONS6500 FIXED ASSETS/CAPITAL EXPENDITURES - $10,000 MATCH FOR STATE RECREATION

TRAILS GRANT PROGRAM

7110 CHARGES FROM OTHER DEPARTMENTS- THESE ARE CHARGES FROM THE PUBLIC WORKS DEPARTMENT FOR WORK ON THE PARKS.

CITY AND BOROUGH OF WRANGELL PAGE 41CEMETERY DEPARTMENTFISCAL YEAR 2014-2015



01.30.00

5810 MATERIALS & SUPPLIES EXP. 671 2,000 1,750 2,000 7110 CHARGES FROM OTHER DEPT. 9,645 11,000 10,500 11,000

TOTAL CEMETERY EXPENDITURES 10,315 13,000 12,250 13,000

JUSTIFICATION AND EXPLANATION PAGE 42CEMETERY DEPARTMENT

ACCTNO. DESCRIPTION

5810 MATERIALS AND SUPPLIES- CEMETERY PORTION OF SUPPLIES PURCHASEDBY PARKS AND USED FOR CEMETERY

7110 CHARGES FROM OTHER DEPARTMENTS- PUBLIC WORKS CHARGES FOR BURIALS, AND OTHER MAINTENANCE BY PW ON THE CEMETERY

CITY AND BOROUGH OF WRANGELL PAGE 43TRANSFERS TO OTHER DEPARTMENTSFISCAL YEAR 2014-2015



01.34.00

7001 SCHOOL/OPERATIONS 77,799 17,800 17,800 17,800 7016 DEBT SERVICE FUND 164,118 166,050 166,050 166,794 7018 CAPITAL FUND 92,317 146,150 194,000 526,150 7019 MISC. GRANTS FUND 15,438 12,200 8,400 8,700 7021 MUSEUM OPERATIONS FUND 109,230 111,520 111,520 169,980 7023 TRANSFER TO THEATER FUND 67,581 - - - 7024 POOL/OPERATIONS 282,839 264,660 265,171 291,518 7034 TRANSFER TO SANITATION FD - 14,188 - - 7045 TRANSFER TO HOSPITAL CONST 950 - - - 7047 RECREATION FUND 129,959 137,760 130,635 150,523 7085 HEALTH SAVING ACCOUNT (3,255) 600 - - 7120 BC DEDUCTIBLE REIMBURSE 11,982 10,000 - -

TOTAL TRANSFERS TO OTHER FDS 948,959 880,928 893,576 1,331,465

JUSTIFICATION AND EXPLANATION PAGE 44TRANSFERS TO OTHER DEPARTMENTS AND ENTITIES

ACCTNO. DESCRIPTION

7001 SCHOOL/OPERATIONS- THIS IS THE PORTION OF THE CASH CONTRIBUTION THE CITY MAKES TO THE SCHOOL FROM THEGENERAL FUND. THE BALANCE OF FUNDING COMES FROM THE SECURE SCHOOLS MONEY AND THE SALES TAX FUND.

GENERAL FUND: 17,800 SALES TAX FUND 650,000

TIMBER TAX RECEIPTS FUND 848,488 TOTAL 1,516,288

7016 TRANSFER TO THE DEBT SERVICE FUND FOR SCHOOL BOND- THIS IS THE AMOUNT FOR CITY'S SHARE OF 2000, 2002, 2005 AND 2010 SCHOOL BONDS.

7018 TRANSFER TO CAPITAL FUND- THIS IS THE AMOUNT NOT PAID BY GRANT FUNDSNEEDED TO PROVIDE ENOUGH FUNDING TO FUND THE CAPITAL ITEMS IN THE BUDGET FOR THE GENERAL FUND AND OTHER GENERAL FUND SUPPORTED FUNDS

7019 TRANSFER TO MISCELLANEOUS GRANTS FUND- PORTION NEEDED FROM GENERALFUND TO PAY FOR THE PORTION NOT PAID BY GRANTS

7021 MUSEUM OPERATIONS FUND- THE AMOUNT NEEDED TO FUND THE OPERATIONSOF THE MUSEUM AFTER MUSEUM REVENUES ARE APPLIED. THIS BUDGET ISBASED ON THE AMOUNT SET FORTH WHEN NOLAN CENTER OPENED OF $90,000 PLUSTHE ACTUALCOST OF LIVING INCREASE SINCE 2004 SET FORTH BY THE STATE OF ALASKA DEPT. OF LABOR.

7024 POOL/OPERATIONS- AMOUNT NEEDED BY POOL TO OPERATE AFTER ALL OTHERREVENUES ARE APPLIED.

7034 TRANSFER TO SANITATION FUND- TEMPORARY FUNDING TO REMOVE DEFICIT RESERVE7047 RECREATION FUND- AMOUNT NEEDED BY THE RECREATION FUND (COMMUNITY

CENTER BUILDING) AFTER ALL OTHER REVENUES APPLIED.7085 HEALTH SAVINGS ACCOUNT- AMOUNT NEEDED TO FUND GENERAL FUND AND

RELATED FUNDS INTO THE HEALTH SAVINGS ACCOUNT PROGRAM.7120 BLUE CROSS DEDUCTIBLE COST

Capital Fund

and

Miscellaneous Grants Fund

CITY AND BOROUGH OF WRANGELL PAGE 45CAPITAL PROJECT FUNDFISCAL YEAR 2013-2014



JULY 1ST BALANCETRANSFERS AND REVENUES18.00.00 LIBRARY AUTOMATION GRTS - - - 4360 GREENHOUSE GRT W/HOSPITAL - - - - 4365 DCCED WATERFRONT EXP. - 1,800 - 4370 FARMER'S MARKET GRT 3,510 - - - 4380 USFS GRT- NOLAN VW. SCOPES - - - - 4390 USFS PADDLE CRAFT GRT REV 16,483 - - - 4395 USFS BIRDFEST GRT REV. 5,376 - 5,700 - 4440 HUD GRANT FOR COMM. CTR 287,820 - 20,500 - 4640 AEA ELECT. GRANT REVENUE - - - 4445 HUD SNO BUILDING GRANT 779,452 - 38,550 - 4450 DENALI GRANT REV- AICS - - - - 4460 DCCED GUN RANGE GRT REV. 8,898 - - - 4770 DCCED GRT -WRESTLING MATS 1,681 - - - 4901 TRANSFER FROM GEN. FUND 92,317 146,150 194,000 526,150

TOTAL REV., TRANSFERS, & BAL 1,195,537 146,150 260,550 526,150

APPROPRIATIONS18.01.006260 LYNCH STREET PAVING 41,127 - - - 6360 GREENHOUSE GRT. EXP. 441 - - - 6365 WATERFRONT GRT. EXP. - 1,800 - 6370 FARMER'S MARKERT GRT EXP 3,510 - - - 6380 USFS -NOLAN VIEWING SCOPES - - - - 6390 USFS PADDLE CRAFT EXP 16,493 - - - 6395 USFS BIRDFEST GRT EXP 5,376 - 5,700 - 6400 COURT RENOVATIONS EXP - - - - 6430 LIBRARY AUTOMATION (109) - - - 6440 HUD COMMUNITY CENTER 287,820 - 20,500 - 6445 HUD -SNO BUILDING 779,498 - 38,550 - 6460 GUN RANGE GRANT EXP. 8,898 - - - 6465 PUBLIC WORKS CAPITAL 5,314 90,500 150,000 367,700 6500 PARKS FIXED ASSETS - 17,000 - 82,500 6640 AEA ELECTRIC CAR GRT EXP 25,428 - - - 6750 SCHOOL CAPITAL EXP. 2,611 - - - 6770 DCCED GRT-WRESTLING MATS 1,875 - - - 6780 LIBRARY ELECTRIC BOILER 16,027 - - - 6801 CITY HALL EQUIPMENT/BLDG 13,645 6,000 6,000 - 6803 FIRE DEPT. EQUIP./OTHER - 16,650 17,000 35,950 6809 PUBLIC SAFETY BUILDING - 16,000 16,000 25,000 6811 POLICE EQUIPMENT/OTHER 11,897 - - - 6815 DOG POUND - - - - 6825 GARAGE EQUIPMENT - - - - 6830 IMPOUND LOT DEVELOPMENT - - 5,000 15,000

TOTAL CAPITAL EXPENDITURES 1,219,851 146,150 260,550 526,150

FUND BALANCE/SCHOOL DEDICAT. (24,314) - - -

TOTAL FUND BALANCE & EXP. 1,195,537 146,150 260,550 526,150

JUSTIFICATION AND EXPLANATION PAGE 46CAPITAL PROJECT FUND

ACCTNO. DESCRIPTION

REVENUES:4901 TRANSFER FROM GENERAL FUND- THE AMOUNT NEEDED TO BE TRANSFERRED

FROM THE GENERAL FUND TO PAY FOR THOSE ITEMS NOT PAID BY GRANTS

EXPENDITURES:Requested Approved

6465 PUBLIC WORKS EQUIPMENT - - GRADER (STREETS) 325,000 325,000 TILT-DECK TRAILER 35,000 35,000 LARGE FORMAT COLOR PLOTTER 3,500 3,500 COMPUTER (REPLACEMENT OF OLD) 1,500 1,500 COMPUTER (REPLACEMENT OF OLD) 1,500 1,500 11" x 17" FILING CABINET AND FOLDERS 1,200 1,200 METAL BUILDING SITE WORK 30,000 - PUBLIC WORKS DIRECTOR VEHICLE (REPLACEMENT) 24,000 - 10-YARD DUMP TRUCK (33% OF TOTAL 165,000) 55,000 -

6500 PARKS FIXED ASSETS PHASE I LOCKER REPLACEMENT - $18,000 18,000 18,000

PHASE I POOL ROOF REPAIRS EPDM - $12,000 15,000 15,000 NEW TRUCK TO REPLACE EXISTING TRUCK 24,000 24,000 POOL LEAK INVESTIGATION WORK 10,000 10,000 IMPROVEMENTS TO SENIOR LEAGUE BALL FIELD 25,000 10,000 GRANT MATCH FOR SHOEMAKER PARK IMPROVEMENTS 43,500 - GRANT MATCH FOR TRAIL EXTENSION PROJECT 10,000 - SHELVED ELLIPTICAL AND TREADMILL REPLACEMENTS 5,500 5,500

6806 FIRE DEPARTMENT EQUIPMENT - SCBA CYLINDERS (15) 23,700 23,700 5" SUPPLY HOSE REPLACEMENT (10) 7,800 7,800 6000 PSI CYLINDERS (4) 4,450 4,450 FIRE TRUCK 300,000

6809 PUBLIC SAFETY BUILDING - COURT IMPROVEMENTS - $25,000 25,000 25,000

6811 POLICE EQUIPMENT - (2) REPLACEMENT POLICE VEHICLES; $35,000 70,000 -

6830 IMPOUND LOT DEVELOPMENT - COSTS TO DEVELOP NEW IMPOUND LOT 15,000 15,000

SANITATION CAPITAL EXPENDITURES - LARGE BALER 350,000 - - SMALL BALER 75,000 -

CITY AND BOROUGH OF WRANGELL PAGE 47MISCELLANEOUS GRANTS FUNDFISCAL YEAR 2014-2015


CLASSIFICATION ACTUAL BUDGET ESTIMATE BUDGETTRANSFERS AND REVENUES19.00.00

FUNDS AVAILABLE JULY 1YOUTH COURT DONATIONS 9,147 9,266 9,266 10,366

REVENUES:4761 YOUTH COURT DONATIONS 895 1,000 1,100 1,000 4107 PERS REVENUE 2,577 2,050 2,020 2,050 4770 YOUTH COURT GRT. STATE 11,251 15,000 19,000 19,000 4901 TRANSFER FROM GEN. FUND 15,438 12,200 8,400 8,700 TOTAL REVENUES & TRANSFERS 30,161 30,250 30,520 30,750

TOTAL REVENUE, TRANSF, RESEV. 39,308 39,516 39,786 41,116

CITY AND BOROUGH OF WRANGELL PAGE 48MISCELLANEOUS GRANTS FUNDFISCAL YEAR 2014-2015



EXPENDITURES19.05.00

5001 YOUTH COURT WAGES 18,625 17,750 17,750 17,750 5201 EMPLOYER COSTS 8,185 7,400 6,070 7,400 6670 BIKE RODEO 1,015 500 500 500 5810 MATERIALS & SUPPLIES 60 100 100 100 5301 TRAVEL AND TRAINING 2,157 5,000 5,000 5,000

TOTAL EXPENDITURES 30,042 30,750 29,420 30,750

JUNE 30TH BALANCES:

YOUTH COURT - DONATIONS 9,266 8,766 10,366 10,366

TOTAL EXPEND. & RESERVES 39,308 39,516 39,786 41,116

Special Revenue Funds

Nolan Center Operating Fund

• Accounts for the revenues and expenditures of operating the Nolan Center.

Sales Tax Fund • Accounts for sales tax revenue, which is used to finance various street, school,

sanitation, health, and general fund activities.

Theater Fund • Distinguished from the Nolan Center Fund so it is easier to track reserves and other

activities.

Swimming Pool Fund • Accounts for the operations and maintenance of the swimming pool and other

recreational activites. Funded by the General Fund contributions, user fees, and interest income from a $1,000,000 endowment.

Transient Tax Fund • Accounts for transient occupancy tax revenue, which is used to develop and implement

a visitor industry program.

Secure Schools Fund • Established to provide for the receipt and subsequent use of National Forest Receipt

monies for roads and education.

Economic Recovery Fund • Accounts for the direct payments made to the City by the U.S> Department of

Agriculture for the purpose of economic assistance. Included in the budget is a comprehensive accounting of all revenues and all expenditures since inception.

Permanent Fund • Established after a vote of the citizens that directed the city to put aside $5,000,000 of

the Economic Recovery Fund for the purpose of establishing a trust to assist in funding the General Fund.

Nolan Center Fund

CITY AND BOROUGH OF WRANGELL PAGE 49NOLAN CENTER SUMMARYFISCAL YEAR 2014-2015



OPERATING FUNDS AVAILABLE 7/1 54,768 68,122 97,053

REVENUES:PERS REVENUE FROM STATE 16,203 14,240 15,589 16,110 MUSEUM 84,078 91,500 95,000 97,500 CIVIC CENTER 19,684 19,500 25,000 21,000 TRANS FM TRANS. TAX/MUS. COSNT. 8,000 8,000 8,000 8,000 TRANSFER FROM GENERAL FUND 109,230 111,520 111,520 169,980 FRIENDS OF THE MUSEUM DONAT. 3,000 3,000 3,000 3,000 BARNES MEMORIAL FUND CONTRIB 75 - - - NOLAN ENDOWMENT 162,000 162,000 162,000 100,000

TOTAL REVENUES 402,270 409,760 420,109 415,590

TOTAL REVENUES & TRANSFERS 457,038 409,760 420,109 512,643

EXPENDITURES:MUSEUM EXPENDITURES 164,972 180,790 159,280 169,330 CIVIC CENTER EXPENDITURES 108,559 129,510 113,740 123,650 BUILDING OPERATION COSTS 115,386 114,690 118,158 123,413


TOTAL FUNDS AVAILABLE 6/30 68,122 97,053 96,250

TOTAL EXPENDITURES & RESERVES 457,038 424,990 488,231 512,643

CITY AND BOROUGH OF WRANGELL PAGE 50MUSEUM DEPARTMENTFISCAL YEAR 2014-2015



21.01.00

4107 PERS STATE CONTRIBUTION 7,735 7,690 8,383 8,663 4310 MUSEUM ADMISSIONS 10,766 11,000 15,000 12,000 4312 MUSEUM GIFT SHOP 72,404 80,000 80,000 85,000 4314 MISC. REVENUES 908 500 - 500 4805 DONAT.- BARNES INT. 75 - - - 4450 NOLAN ENDOWMENT 22,770 22,770 22,770 - 4460 FRIENDS ANNUAL CONTRIB. 3,000 3,000 3,000 3,000 4901 TRANSFER FROM GEN. FUND 109,230 111,520 111,520 121,980 7160 TRANSF FROM MUS. CONST - - - -


APPROPRIATIONS

21.01.00

5001 WAGES AND SALARIES 58,291 60,540 61,100 60,000 5010 CASUAL LABOR 19,878 24,000 18,180 24,000 5201 EMPLOYER EXPENSES 38,077 41,850 40,050 42,930 5301 TRAVEL AND TRAINING EXP. 841 1,500 - 1,500 5601 TELEPHONE EXPENSE - 500 500 500 5801 POSTAGE EXPENSE - 200 200 200 5810 MATERIALS AND SUPPLIES EXP 1,520 3,500 3,000 3,000 5812 GIFT STORE INVENTORY 35,614 40,000 30,000 30,000 5816 PROGRAMMING 1,057 1,500 1,500 1,500 5840 BOOKS, SUBSRIPTIONS, DUES 100 500 - 500 5850 CREDIT CARD EXPENSE 1,704 2,000 2,000 2,000 5860 COLLECTION MANAGEMENT 3,338 2,000 1,500 1,500 5905 EQUIPMENT REPAIR & MAINT 304 1,000 250 500 6005 PUBLICATIONS EXPENSE 1,248 1,500 1,000 1,000 6205 INSURANCE ON LOANED ART. - 200 - 200 6500 FIXED ASSETS 3,000 6550 RASMUSON GRANT - - - - 7107 ALLOCATED BUILDING EXP. 57,337 56,845 59,079 61,706


*Note: Gift Store Inventory expense is inventoried and only actual amount of goods sold isexpensed. Inventory as of June 30th is treated as an asset until goods are sold.

JUSTIFICATION AND EXPLANATION PAGE 51MUSEUM DEPARTMENT

ACCTNO. DESCRIPTION21.01.00 REVENUES:

4310 ADMISSIONS - MUSEUM ADMISSION REVENUE4312 GIFT SHOP- GIFT SHOP SALES4314 MISC. REVENUES- VARIOUS ONE TIME REVENUES4320 DONATIONS BARNES MEMORIAL- ANNUAL DONATION FROM BARNES TRUST4330 ENDOWMENT PROCEEDS- LOCAL CONTRIBUTIONS FOR ENDOWMENT4450 NOLAN ENDOWMENT- ANNUAL DISTRIBUTION OF NOLAN ENDOWMENT4460 FRIENDS ANNUAL CONTRIBUTION- AMOUNT FRIENDS HAVE PLEDGED FOR MUS.7901 TRANSFER FROM GENERAL FUND- AMOUNT PROMISED TO NOLAN CENTER

EXPENDITURES:5001 WAGES & SALARIES - MUSEUM DIRECTOR (INCLUDES VACATION) 57,000 5010 CASUAL LABOR- FOR VARIOUS PART TIME HELP 24,000 5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 6,400 RETIREMENT WITH STATE OF AK (34%) 21,095 GROUP HEALTH & LIFE INSURANCE 15,004 WORKERS COMP INSURANCE 431

5301 TRAVEL AND TRAINING- COST OF TRAVEL FOR REQUIRED MEETINGS5801 POSTAGE EXPENSE- POSTAGE FOR MUSEUM MAILINGS5810 MATERIALS AND SUPPLIES- MISCELLANEOUS ITEMS PURCHASED5812 GIFT STORE INVENTORY- COST TO PURCHASE ITEM SOLD IN GIFT STORE5816 PROGRAMMING- COST TO PROVIDE VARIOUS PROGRAMS FOR THE PUBLIC5840 BOOKS SUBSCRIPTIONS, AND DUES- COST FOR VARIOUS PROFESSIONAL DUE

AND VARIOUS ITEMS RELATED TO THE MUSEUM.5850 CREDIT CARD EXPENSE- PORTION BK TAKES FOR USING TAKING CREDIT CARDS5860 COLLECTIONS MANAGEMENT- INCLUDES CARE OF COLLECTION SUCH AS CONSERVATION

WORK ON AN OBJECT, PURCHASE OF NEW ITEMS AND TO MAINTAIN COLLECTION5905 EQUIPMENT REPAIR AND MAINTENANCE- COST TO MAINTAIN COMPUTERS, COPIERS

AND OTHER MISC. OFFICE EQUIPMENT6005 PUBLICATIONS EXPENSE- COST TO ADVERTISE AND PROMOTE MUSEUM AND THE

VARIOUS EVENTS AT THE MUSEUM.6205 INSURANCE ON LOANED ARTIFACTS- REQUIRED INSURANCE ON BORROWED ITEMS6330 BARNES MEMORIAL EXPENSES- COST TO ACQUIRE ARTIFACTS AS REQUIRED

BY THE REQUIREMENTS OF THE TRUST.7107 ALLOCATED BUILDING EXPENSE- AT THE MOMENT, ALL OF THE BUILDING COSTS

ARE RECORDED INTO ONE DEPARTMENT AND THEN DIVIDED BY 2 TO GET THE COST FOR BOTH THE MUSEUM AND CIVIC CENTER.

CITY AND BOROUGH OF WRANGELL PAGE 52CIVIC CENTER DEPARTMENTFISCAL YEAR 2014-2015



21.03.00

4107 PERS REVENUE 8,467 6,550 7,206 7,447 4300 CIVIC CENTER EQUIP. RENTALS 7,093 4,500 10,000 6,000 4320 CIVIC CENTER RENTAL FEES 12,591 15,000 15,000 15,000 4450 NOLAN ENDOWMENT 139,230 139,230 139,230 100,000 4470 TRANSF FROM TRANSIENT TAX 8,000 8,000 8,000 8,000 7901 TRANSFER FROM GEN. FUND - - - 48,000


APPROPRIATIONS

21.03.00

5001 WAGES AND SALARIES 46,644 50,050 48,300 50,900 5005 OVERTIME 900 500 380 500 5010 CASUAL LABOR 4,227 8,000 4,790 8,000 5201 EMPLOYER EXPENSES 36,787 39,010 34,970 32,200 5301 TRAVEL AND TRAINING EXP. 2,785 6,350 1,500 6,350 5601 PHONE AND INTERNET - - - - 5801 POSTAGE EXPENSE - 300 300 300 5810 MATERIALS AND SUPPLIES EXP 5,828 6,400 6,400 6,400 5840 BOOKS, SUBSRIPTIONS, DUES 799 900 1,100 1,000 6005 PROMOTION/PUBLICATIONS 10,587 18,000 16,000 18,000 7107 ALLOCATED BUILDING EXP. 57,231 57,845 59,079 61,706


H/JEFF/BUDGET/BUDGET03/NOLAN CENTER BUDGET

JUSTIFICATION AND EXPLANATION PAGE 53CIVIC CENTER DEPARTMENT


4300 EQUIPMENT RENTALS- REVENUES FOR VARIOUS EQUIP AVAILABLE TO RENT4320 RENTAL FEES - FEES FOR BUILDING RENTAL4450 NOLAN ENDOWMENT- ANNUAL DISTRIBUTION OF NOLAN ENDOWMENT4470 TRANS. FROM TRANSIENT TAX - CONTR. FOR TAKING OVER INQUIRY MAILINGS4330 ENDOWMENT PROCEEDS- LOCAL CONTRIBUTIONS FOR ENDOWMENT7160 CONTRIBUTION FROM GENERAL FUND- THE AMOUNT USED HERE IS THE ORIGINAL

$90,000 PLUS COST OF LIVING ALLOWANCES SINCE JULY 1, 2004 WHEN THE FACILITY OPENED. THIS INCREASE WOULD HAVE HAPPENED REGARDLESS OFWHERE THE FACILTIY WAS LOCATED. THE COST OF LIVING WAS BASED ONTHE STATE OF ALASKA'S DEPARTMENT OF LABOR.

EXPENDITURES:5001 WAGES & SALARIES - CIVIC CENTER DIRECT. (INCLUDING VACATION) 50,900 5005 OVERTIME- FOR OCCASIONAL OT NEEDED FOR LARGE EVENTS IN CC5010 CASUAL LABOR- FOR VARIOUS PART TIME HELP 8,000 5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 4,510 RETIREMENT WITH STATE OF AK (34%) 18,095 GROUP HEALTH & LIFE INSURANCE 9,293 WORKERS COMP INSURANCE 302

5301 TRAVEL AND TRAINING- COST OF TRAVEL FOR REQUIRED MEETINGS5801 POSTAGE EXPENSE- POSTAGE FOR MUSEUM MAILINGS5810 MATERIALS AND SUPPLIES- MISCELLANEOUS ITEMS PURCHASED5905 EQUIPMENT REPAIR AND MAINTENANCE- COST TO MAINTAIN COMPUTERS, COPIERS

AND OTHER MISC. OFFICE EQUIPMENT6005 PUBLICATIONS EXPENSE- COST TO ADVERTISE AND PROMOTE MUSEUM AND THE

VARIOUS EVENTS AT THE MUSEUM.7107 ALLOCATED BUILDING EXPENSE- AT THE MOMENT, ALL OF THE BUILDING COSTS

ARE RECORDED INTO ONE DEPARTMENT AND THEN DIVIDED BY 2 TO GET THE COST FOR BOTH THE MUSEUM AND CIVIC CENTER.

CITY AND BOROUGH OF WRANGELL PAGE 54NOLAN CENTER BUILDING EXPENSESFISCAL YEAR 2014-2015



21.05.00

APPROPRIATIONS

5001 WAGES AND SALARIES 16,488 14,840 14,830 14,920 5005 OVERTIME 156 250 - 250 5010 CASUAL LABOR 1,701 5201 EMPLOYER TAX EXPENSE 12,450 13,370 12,870 17,520 5601 PHONE/INTERNET EXPENSE 7,594 7,500 7,600 7,600 5605 UTILITIES EXPENSE 61,176 59,000 63,000 63,000 5610 HEATING OIL EXPENSE 1,959 - - - 5805 CUSTODIAL SUPPLIES EXP. 169 2,000 1,800 2,000 5901 FACILITY EXPENSE 12,891 20,000 20,000 20,000 5905 EQUIPMENT REPAIR & MAINT 463 1,000 600 1,000 6205 PROPERTY INSURANCE EXP. 5,060 5,000 5,000 5,000 7101 ALLOCATED TO MUSEUM 47% (57,231) (57,845) (59,079) (61,706) 7103 ALLOCATED TO CIVIC CTR 47% (57,231) (57,845) (59,079) (61,706) 7104 ALLOCATED TO THEATER 6% (4,828) (7,270) (7,542) (7,877)

TOTAL EXPENDITURES 817 - - 0

H/JEFF/BUDGET/BUDGET03/NOLAN CENTER BUDGET

JUSTIFICATION AND EXPLANATION PAGE 55NOLAN CENTER BUILDING EXPENSES

ACCTNO. DESCRIPTION

EXPENDITURES:5001 WAGES & SALARIES - CUSTODIAN (20 HRS PER WEEK) 14,913 5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 1,130 RETIREMENT WITH STATE OF AK (34%) 5,517 GROUP HEALTH & LIFE INSURANCE 9,293 WORKERS COMP INSURANCE 1,580

5601 PHONE/INTERNET/LONG DISTANCE- FOR ALL PHONE SERVICES AND INTERNET AND CELL PHONE CHARGES FOR ENTIRE FACILITY

5605 UTILITIES EXPENSE- WATER, GARBAGE, SEWER AND ELECTRICITY CHARGES5610 HEATING OIL EXPENSE- COST FOR FUEL OIL TO HEAT FACILITY5805 CUSTODIAL SUPPLIES EXPENSE- COST FOR ALL CUSTODIAL SUPPLIES INCLUDING

REPLACEMENT OF RELATED EQUIPMENT5901 FACILITY EXPENSE- INCLUDES MAINTENANCE OF FACILITY, INCLUDING LABOR

FROM PUBLIC WORKS FOR CARE OF THE FACILITY5905 EQUIPMENT REPAIR & MAINTENANCE- FOR REPAIR OF MAN LIFTS, PUMPS,

FANS, AND OTHER EQUIPMENT NEEDED FOR OPERATION OF THE FACILITY 6205 PROPERTY INSURANCE- THIS IS THE EXPENSE TO PROVIDE PROPERTY INSURANCE

FOR THE NOLAN CENTER7101 ALLOCATED TO MUSEUM- 47% OF TOTAL FACILITY COSTS GOES TO THE MUSEUM7103 ALLOCATED TO CIVIC CTR- 47% OF TOTAL FACILITY COSTS GOES TO THE CIVIC CTR7104 ALLOCATED TO THEATER- 6% OF TOTAL FACILITY COSTS GOES TO THE THEATER

Sales Tax Fund

CITY OF WRANGELL PAGE 56SALES TAX FUNDFISCAL YEAR 2014-2015



REVENUES

FUNDS AVAILABLE JULY 1 - - - STREETS 999,171 563,841 563,841 592,441 SCHOOLS, HEALTH, SANITATION 389,033 465,414 465,414 469,614

4015 SALES TAX REVENUE 2,483,505 2,410,000 2,440,000 2,450,000 4085 INTEREST EARNED 1,261 2,000 1,000 1,000 TOTAL REVENUES 2,484,766 2,412,000 2,441,000 2,451,000

TOTAL REVENUES & RESERVES 3,872,970 3,441,255 3,470,255 3,513,055

EXPENDITURES & TRANSFERS

STREETS (4%)22.01.005501 SALES TAX AUDITS - - - - 6500 PAVING (DOWNTOWN REVIT.) 535,932 250,000 70,000 - 6510 EVERGREEN PAVING MATCH 75,000 200,000 6920 STREET PAVING - - - -

- - - - SCHOOLS, HEALTH, SAN. (28%) - - - - 22.03.00 - - - -

- - - - 5501 SALES TAX AUDITS - - - 15,000 CREDIT CARD EXPENSE-UTILITIES - - - - TRANSFER TO SCHOOL 590,000 650,000 650,000 650,000 TRANS. TO POOL/FOR SCHOOL 29,000 29,000 29,000 29,000

- - - - GENERAL FUND TRANSFER (68%) - - - - TRANSFER TO GENERAL FUND 1,688,783 1,638,800 1,659,200 1,666,000

TOTAL EXPEND. & TRANSFERS 2,843,715 2,642,800 2,408,200 2,560,000

JUNE 30 RESERVE (STREETS) 563,841 337,241 592,441 491,441 JUNE 30 RESERVE (SCHOOLS,) 465,414 461,214 469,614 461,614

TOTAL EXPENDITURES & RESERVE 3,872,970 3,441,255 3,470,255 3,513,055

JUSTIFICATION AND EXPLANATION PAGE 57SALES TAX FUND

ACCTNO. DESCRIPTION

REVENUES4015 SALES TAX REVENUE- TOTAL AMOUNT RECEIVED FOR SALES TAX, INCLUDING

CITY COLLECTS ON UTILITIES AND OTHER ITEMS SOLD. WE ARE ESTIMATING THAT REVENUES WILL STAY AT THE 2012 FISCAL YEAR LEVEL DUE TO CONTINUEDCONSTRUCTION OVER THE NEXT YEAR.ESTIMATED REVENUE BREAKDOWN IS AS FOLLOWS: STREETS (4% OF TOTAL) 98,000 HEALTH, EDUCATION, & SANITATION (28% OF TOTAL) 686,000 GENERAL FUND (68% OF TOTAL) 1,666,000

TOTAL 2,450,000

4085 INTEREST EARNED- THIS IS THE SALES TAX PORTION OF THE INTERESTEARNED FOR THE CITY. THE MONEY IS EARNED FROM THE CASH BALANCE THAT IS IN THE ACCOUNT ON AN AVERAGE MONTHLY BALANCE ALLOCATION.MOST OF THIS IS ATTRIBUTABLE TO THE RESERVE FOR THE STREETS PORTIONALTHOUGH FRONT STREET WILL USE UP MOST OF THAT RESERVE

EXPENDITURES5501 SALES TAX AUDITS- THIS IS TO DO RANDOM SALES TAX AUDITS6500 STREETS EXPENDITURES- THESE FUNDS ARE FOR THE CITY'S PORTION

OF FRONT STREET.6510 EVERGREEN PAVING AND SIDEWALK- THE CITY'S SHARE OF THIS FEDERAL

FUND PROJECT BEING DONE BY ALASKA DOT/PF IS ESTIMATED TO BE IN THE $600,000 RANGE. CONSTRUCTION PLANNED FOR 2015. THERE WILL NOT BE ENOUGH MONEY IN THE SALES TAX RESERVE TO DO THIS PROJECT AND THE BALANCE OF FUNDS WILL HAVE TO COME FROM OTHER SOURCES.

6920 STREET PAVING- UNTIL FRONT STREET IS COMPLETED, ALL FUNDS FROMTHE SALES TAX FUND FOR STREETS ARE RESERVED FOR THIS PROJECT

6950 CREDIT CARD COST- PORTION OF CREDIT CARD COST ASSOCIATED TO SALES TAXON UTILITY BILLS PAID WITH CREDIT CARDS.

7001 TRANSFER TO SCHOOL- AMOUNT OF CASH CONTRIBUTION TO SCHOOL FROM SALES TAX. SEE GENERAL FUND TRANSFERS FOR TOTAL BREAKDOWN.

7005 TRANSFER TO POOL/FOR SCHOOL- AMOUNT OF IN-KIND SERVICE TO SCHOOL IN THE FORM OF POOL USE WITH THE FUNDING PAID BY THE SALES TAX AND TRANSFERRED TO THE POOL OPERATIONS FUND

7007 TRANSFER TO THE GENERAL FUND- THE GENERAL FUND RECEIVES 68% OF ALL TAXES

Theater Fund

CITY AND BOROUGH OF WRANGELL PAGE 58THEATER DEPARTMENTFISCAL YEAR 2014-2015



FUNDS AVAILABLE JULY 1ST 25,881 21,979 21,979 37,737

23.00.004310 ADMISSIONS 49,166 54,000 54,500 54,000 4320 CONCESSIONS REVENUE 30,094 33,500 35,000 34,000 4805 INTEREST 101 200 100 100 4901 TRANSFER FROM GENERAL FD 67,581 TOTAL REVENUES & TRANSFERS 146,942 87,700 89,600 88,100

TOTAL REV., TRANSFERS, & RESERV. 172,823 109,679 111,579 125,837

APPROPRIATIONS

23.01.005001 WAGES AND SALARIES 20,129 19,000 18,400 20,000 5005 OVERTIME - 50 50 50 5201 EMPLOYER TAX EXPENSE 1,826 1,750 1,650 1,900 5301 TRAVEL AND TRAINING EXP. - 1,000 - - 5601 THEATER TELEPHONE EXP. 512 600 600 600 5810 MATERIALS AND SUPPLIES EXP 649 600 1,200 800 5812 FILM EXPENSE 30,142 27,800 24,000 25,000 5820 CONCESSIONS EXPENSE 19,777 20,000 15,000 20,000 5901 THEATER SET UP COST 2,800 2,800 2,000 2,800 5905 EQUIPMENT REPAIR & MAINT 164 2,500 1,000 2,500 6005 ADVERTISING/PUBL. EXP. 2,436 2,400 2,400 2,400 6500 FIXED ASSET 67,581 - - - 7107 ALLOCATED BUILDING EXP. 4,828 7,270 7,542 7,877 TOTAL EXPENDITURES 150,844 85,770 73,842 83,927

JUNE 30TH RESERVE 21,979 23,909 37,737 41,910

TOTAL EXPENDITURES AND RESERV. 172,823 109,679 111,579 125,837

JUSTIFICATION AND EXPLANATION PAGE 59THEATER DEPARTMENT


4310 ADMISSIONS - GROSS RECEIPTS FROM MOVIE ADMISSIONS4320 CONCESSIONS- GROSS REVENUE FROM CONCESSION SALES

23.01.00 EXPENDITURES:5001 WAGES & SALARIES 20,000 5005 OVERTIME- FOR OCCASIONAL OT NEEDED FOR LARGE EVENTS IN CC5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

FICA AND MEDICARE (7.65%) 1,550 WORKERS COMP INSURANCE & UNEMPLOYMENT 350

5301 TRAVEL AND TRAINING- VARIOUS TRAINING 5601 THEATER TELEPHONE- PHONE COST5801 POSTAGE EXPENSE- MAILING COST OF FILM 5810 MATERIALS AND SUPPLIES- MISCELLANEOUS ITEMS PURCHASED5812 FILM EXPENSE- PERCENT OF GROSS RECEIPTS TO FILM SUPPLIER

WE ARE GOING TO INSTALL A DIGITAL SYSTEM WHICH SHOULD REDUCESOME OF THE COST ASSOCIATED WITH FREIGHT, BUT GOING TO GET HISTORY BEFORE WE ALTER THE BUDGET

5820 CONCESSIONS- COST TO PURCHASE CONCESSIONS ITEMS5905 EQUIPMENT REPAIR/MAINT.- COST TO REPLACE AND REPAIR

EQUIPMENT 6005 ADVERTISING- COST TO DO VARIOUS ADVERTISING7107 ALLOCATED BUILDING EXPENSE- THEATER'S SHARE OF BUILDING

EXPENSE WHICH INCLUDES HEAT, LIGHTS, JANITORIAL AND GENERAL MAINTENANCE.

Pool and Recreation Fund

CITY AND BOROUGH OF WRANGELL PAGE 60POOL/RECREATION FUNDFISCAL YEAR 2014-2015



SWIMMING POOL DEPARTMENT

FUNDS AVAILABLE JULY 1 1,009,839 1,009,839 1,009,839 1,009,839 24.01.004107 PERS REVENUE 9,042 7,260 8,305 8,454 4330 POOL USER FEES 27,157 30,000 32,000 30,000 4340 RACQUET BALL FEES 100 200 50 100 4350 POOL RENTAL FEES 4,068 3,000 3,200 3,000 4360 FLIPPER FUND RAISER 1,746 - - - 4510 SAFETY GRANT REVENUE 1,046 924 - 4900 OTHER INCOME 3,119 - 1,370 - 4805 INTEREST INCOME 3,213 6,500 3,500 4,000 TOTAL REVENUES 49,491 46,960 49,349 45,554

TRANSFERS FROM OTHER FUNDS4920 SALES TAX/SCHOOL FEE 29,000 29,000 29,000 29,000 4925 GENERAL FUND 282,839 264,660 265,171 291,518 TOTAL TRANSFERS 311,839 293,660 294,171 320,518

TOTAL REVENUES, TRANSFERS, 1,371,169 1,350,459 1,353,359 1,375,911 AND RESERVES

ACTIVITIES DEPARTMENT

FUNDS AVAILABLE JULY 1 - - - -

24.03.004107 PERS REVENUE 9,042 7,260 8,305 8,454 4300 USER FEES 12,977 7,000 9,500 8,000 4340 WOLFPACK WRESTLING - - - - 4350 RENTAL FEES - 1,000 - - 4370 OTHER MISC. REVENUES 783 - - - TOTAL REVENUES 22,801 15,260 17,805 16,454

4925 GENERAL FUND TRANSFER 129,959 137,760 130,635 150,523

TOTAL REVENUES, TRANSFERS, 152,760 153,020 148,440 166,977 AND RESERVE

JUSTIFICATION AND EXPLANATION PAGE 61POOL/RECREATION FUND

ACCTNO. DESCRIPTION

SWIMMING POOL REVENUES

24.01.004330 POOL USER FEES- FEES PAID TO USE THE POOL, THIS INCLUDES

SWIM LESSONS4340 RACQUET BALL FEES- REVENUES COLLECTED FOR RACQUET BALL

COURT USAGE4350 POOL RENTAL FEES- POOL RENTALS4400 VENDOR MACHINE REVENUE- POOL'S SHARE OF REVENUE COLLECTED

ON VENDOR MACHINES IN FACILITIES4805 INTEREST INCOME- INCOME EARNED ON POOL RESERVES. THE VOTERS

VOTED TO MAINTAIN A MILLION DOLLAR RESERVE OF WHICH INTERESTWOULD GO TOWARDS THE OPERATIONS AND MAINTENANCE OF THE POOL

4920 SALES TAX/SCHOOL FEE- AMOUNT FROM SALES TAX FUND FOR USE BYTHE SCHOOL

4922 GENERAL FUND/EMPLOYEE BENEFITS- THIS IS THE COST OF A BUSINESSPASS FOR 75 EMPLOYEES. THIS INCLUDES THE CITY AND FIRE DEPT.

4925 GENERAL FUND- PORTION THE GENERAL FUND CONTRIBUTES THAT IS NOT COVERED BY OTHER REVENUES OF THE POOL.

RECREATION REVENUES

24.03.004300 USER FEES- FEES COLLECTED FOR PEOPLE USING THE COMMUNITY CENTER

FACILITY AND ITS PROGRAMS4350 RENTAL FEES- GYM RENTAL, KITCHEN RENTAL, AND ROOM RENTAL AT THE

COMMUNITY CENTER4925 GENERAL FUND TRANSFER- PORTION THE GENERAL FUND CONTRIBUTES THAT IS

NOT COVERED BY OTHER REVNEUES OF THE COMMUNITY CENTER

CITY AND BOROUGH OF WRANGELL PAGE 62POOL DEPARTMENTFISCAL YEAR 2014-2015



24.01.00

5001 WAGES AND SALARIES 70,253 56,460 57,070 56,370 5005 OVERTIME 837 1,000 300 1,000 5010 LIFEGUARDS 35,818 47,500 43,520 47,500 5011 SWIM INSTRUCTORS - - - 13,000 5201 EMPLOYER EXPENSES 73,239 42,360 44,330 46,600 5301 TRAVEL AND TRAINING EXP. 3,585 3,000 4,200 9,242 5335 HEALTH REPORTS EXP. 666 1,000 2,400 2,460 5601 TELEPHONE EXPENSE 3,043 2,800 2,800 3,200 5605 UTILITIES EXPENSE 40,743 45,000 45,000 45,000 5610 POOL HEATING EXPENSE 52,836 55,000 55,000 55,000 5810 MATERIALS AND SUPPLIES EXP 10,708 10,000 10,000 11,000 5865 CHEMICALS EXPENSE 8,706 9,000 9,000 22,000 5901 FACILITY REPAIR & MAINT. 27,541 30,000 20,000 30,000 6005 PUBLICATIONS EXPENSE 803 800 700 1,200 6205 GENERAL INSURANCE EXP 14,720 22,500 35,000 22,500 6205 RAC SAFETY GRT. EXP. 1,046 - - - 6520 SE AK RHC REC GRANT 2,223 - - - 6570 POOL FUND RAISE EXPENSE - - - 6550 ASSETS 14,562 14,200 14,200 -

TOTAL POOL EXPENDITURES 361,330 340,620 343,520 366,072

JUNE 30 RESERVE 1,009,839 1,009,839 1,009,839 1,009,839

TOTAL POOL EXPENDITURES & 1,371,169 1,350,459 1,353,359 1,375,911 RESERVE

JUSTIFICATION AND EXPLANATION PAGE 63SWIMMING POOL EXPENDITURES

ACCTNO. DESCRIPTION

5001 WAGES AND SALARIES:PARKS AND RECREATION DIRECTOR 55,765 CUSTODIAN/MAINTENANCE (25 HOURS PER WEEK) 25,336 RECREATION COORDINATOR (30 HOURS PER WEEK) 28,140 VACATION AT 50% OF MAXIMUM 3,500 TOTAL PERMANENT EMPLOYEES WAGES 112,741

1/2 TO POOL 56,370 1/2 TO COMMUNITY CENTER/RECREATION 56,370

5005 OVERTIME- FOR OCCASIONAL TIMES WHEN SOMEONE HAS TOFILL IN ON AN EMERGENCY BASIS

5010 LIFEGUARDS- WAGES FOR LIFEGUARDS ( PART TIME EMPLOYEES)501X SWIM INSTRUCTORS - WAGES FOR SWIM INSTRUCTORS (PART TIME)5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

INCLUDES BOTH POOL AND COMM. CTR. DIVIDED APPROX. 50/50 SBS AND MEDICARE (7.58%) 14,014 RETIREMENT WITH STATE OF AK (37%) 40,789 GROUP HEALTH & LIFE INSURANCE (INCLUDES ESTIMATED EXPENDITURES ON DEDUCTIBLE SHARING (FLEX PLAN)) 26,706 WORKERS COMP INSURANCE 11,691

5220 UNEMPLOYMENT EXPENSE- CHARGED WHEN FORMER EMPLOYEESCLAIM UNEMPLOYMENT

5301 TRAVEL AND TRAINING EXPENSE- 1/3rd ARPA CONFERENCE COST; RED CROSSLIFEGUARD CERTIFICATIONS; HEP-b VACCINATIONS; POOL OPERATOR TRAINING

5335 HEALTH REPORTS- COST TO DEC FOR 12 MONTHLY WATER REPORTS5601 TELEPHONE EXPENSE- INCLUDES LONG DISTANCE, FAX, AND INTERNET5605 UTILITIES EXPENSE- CHARGE FOR WATER, SEWER, ELECTRICITY, AND

GARBAGE5610 POOL HEATING EXPENSE- CHARGE FROM SCHOOL FOR POOL'S PORTION

HEATING COSTS- MOSTLY ELECTRICAL BUT SOME HEATING OIL5810 MATERIALS AND SUPPLIES -CUSTODIAL, OFFICE SUPPLIES, POOL

EQUIPMENT, FILTERS, FIRST AID, STAFF UNIFORMS, SAFETY ITEMS, ETC.5865 CHEMICALS EXPENSE- POOL CHEMICALS INCLUDES SALT, SODA ASH,

CALCIUM CHLORIDE, BAKING SODA. SALT EXPENSE HAS RISEN DUE TO UNEXPLAINED DROP IN SALINITY, WHICH IS BEING INVESTIGATED.

5901 FACILITY REPAIR AND MAINTENANCE- REPAIR OF EQUIPMENT AND BUILDING6005 PUBLICATIONS EXPENSE- COST OF NEWSPAPER ADS, CABLE TV, NATIONAL

AND STATE PUBLICATIONS6205 GENERAL INSURANCE EXPENSE- POOL'S PORTION OF PROPERTY INSURANCE

CHARGED BY THE SCHOOL AS IT IS PART OF THERE BUILDING 6550 FIXED ASSETS-

(1) ELLIPTICAL MACHINE - TO BE HELD IN RESERVE UNTIL USE AS REPLACEMENT(1) TREADMILL - TO BE HELD IN RESERVE UNTIL USE AS REPLACEMENT

6570 POOL FUND RAISER EXPENSE- BUDGETING $1800 TO HELP BUY NEWINFLATIBLE FOR THE POOL. MOST OF THE MONEY WAS RAISED BYA FUND RAISER. THERE IS A PENDING GRANT THAT COULD PAY ALL ORSOME OF THIS AMOUNT.

CITY AND BOROUGH OF WRANGELL PAGE 64RECREATION DEPARTMENTFISCAL YEAR 2014-2015



24.03.00

5001 WAGES AND SALARIES 70,253 56,460 57,070 56,370 5005 OVERTIME 269 1,000 300 1,000 5010 CASUAL LABOR EXPENSE 8,948 10,000 9,080 17,000 5201 EMPLOYER EXPENSES 34,784 42,360 42,990 46,600 5301 TRAVEL & TRAINING EXP. - - - 1,068 5360 COMMUNITY CONTR. EXP. 832 - - - 5601 TELEPHONE EXPENSE 1,394 1,600 1,600 3,000 5605 UTILITIES EXPENSE 16,950 16,000 13,000 16,000 5810 MATERIALS AND SUPPLIES EXP 8,652 9,000 9,000 9,000 5825 DEC HEALTH PERMIT 408 400 400 400 5901 FACILITY REPAIR & MAINT. 8,693 15,000 14,000 15,000 6005 PUBLICATIONS EXPENSE 1,576 1,200 1,000 1,200

TOTAL RECREATION EXPENDITURES 152,760 153,020 148,440 166,638

JUSTIFICATION AND EXPLANATION PAGE 65COMMUNITY CENTER COSTS

ACCTNO. DESCRIPTION

5001 WAGES AND SALARIES: SEE SWIMMING POOL SALARIES FOR BREAKDOWN5005 OVERTIME- FOR OCCASIONAL TIMES WHEN SOMEONE HAS TO

FILL IN ON AN EMERGENCY BASIS5010 CASUAL LABOR EXPENSE -WAGES FOR PART TIME HELP WORKING IN THE

COMMUNITY CENTER FOR VARIOUS ACTIVITIES5201 EMPLOYER COSTS- BENEFITS FOR COMMUNITY CENTER PORTION OF

ACTIVITIES- TOTAL SHOWN UNDER POOL.5301 TRAVEL & TRAINING - 1/3rd COST OF ARPA CONFERENCE5601 TELEPHONE EXPENSE- TELEPHONES IN BUILDING5605 UTILITIES EXPENSE- SEWER, WATER, ELECTRICITY, AND GARBAGE5610 HEATING OIL EXPENSE- COST OF OIL FOR COMMUNITY CENTER

PARKS AND RECREATION PROJECTS, ETC.5810 MATERIALS AND SUPPLIES- CLEANING SUPPLIES, FIRST AID, LIGHTS,

PROGRAM EQUIPMENT, SUMMER RECREATION SUPPLIES, ETC.5825 DEC HEALTH PERMIT EXPENSE- COST FROM DEC FOR KITCHEN PERMIT5901 FACILITY REPAIR AND MAINTENANCE- REPAIRS AND MAINTENANCE TO THE

COMMUNITY CENTER INCLUDING SUCH THINGS AS FURNACE REPAIR,PAINTING, FIXTURE REPLACEMENT, SURFACING GYM FLOOR, ETC.

6005 PUBLICATIONS EXPENSE- COST OF ADS FOR RECREATION/COMMUNITYCENTER ACTIVITIES

Borough Organizational Fund

CITY AND BOROUGH OF WRANGELL PAGE 66BOROUGH ORGANIZATIONAL FUNDFISCAL YEAR 2014-2015




25.00.004400 ORGANIZATION FUNDING - - - - 4805 INTEREST INCOME - - - - TOTAL REVENUES & TRANSFERS - - - -

TOTAL REV., TRANSFERS, & RESERV. 314,536 312,498 312,498 312,498

APPROPRIATIONS

25.01.005301 TRAVEL AND TRAINING EXP. - - - - 5520 COMPREHENSIVE PLAN/ZONING - - - - 5525 ATTORNEY EXPENSES - - - - 5540 WEB MANAGEMENT EXP - - - - 5550 LAND ENTITLEMENT COSTS - - - 5810 MATERIALS & SUPPLIES 2,039 - - - 6005 ADVERTISING/PUBL. EXP. - - - 6130 MAPPPING EXPENSE - - - 5,000 TOTAL EXPENDITURES 2,039 - - 5,000

JUNE 30TH RESERVE 312,498 312,498 312,498 307,498

TOTAL EXPENDITURES AND RESERV. 314,536 312,498 312,498 312,498

*NOTE:THERE IS NO MONEY BUDGETED OUT OF THIS FUND IN 2013 AT THIS TIME, ALTHOUGHWE KNOW THERE ARE GOING TO BE SUBSTANTIAL COSTS ASSOCIATED WITH THELAND ENTITLEMENT SUCH AS SURVEYING AND OTHER COSTS.

Transient Tax Fund

CITY AND BOROUGH OF WRANGELL PAGE 67TRANSIENT TAX FUND (CVB)FISCAL YEAR 2014-2015



REVENUES

CVB JULY 1 FUNDS AVAILABLE 67,436 64,906 64,906 50,456 CPV JULY 1 FUNDS AVAILABLE 58,015 50,945 50,945 945

28.00.004025 PENALTY AND INTEREST 395 200 200 - 4030 TRANSIENT TAX REVENUE 46,157 38,000 38,000 38,000 4500 CENTENNIAL MINT COIN SALES 18 25 - - 4550 CPV TAX FROM STATE 1,730 2,000 - - 4805 INTEREST INCOME 405 - - - 4835 ADVERTISING (NET OF COSTS) 11,490 5,000 3,000 3,000

TOTAL REVENUES & RESERVES 185,645 161,076 157,051 92,401

APPROPRIATIONS

28.01.005301 TRAVEL 8,203 8,000 8,000 8,000 5590 CRUISESHIP MARKETING 11,308 - - - 5601 TELEPHONE EXPENSE - 350 350 350 5801 POSTAGE EXPENSE 1,158 1,200 1,200 1,200 5805 PROMOTIONAL 9,840 20,000 15,000 20,000 5810 WEB HOSTING 521 1,100 1,100 1,100 5840 DUES 4,445 4,000 4,000 5,000 6005 ADVERTISING EXPENSE 17,519 18,000 18,000 18,000 6550 CPV EXPENDITURES 8,800 - 50,000 - 6630 CONTRIBUTION TO NOLAN CTR 8,000 8,000 8,000 8,000

TOTAL TRANSIENT TAX EXP 69,794 60,650 105,650 61,650

CVB JUNE 30 RESERVE 64,906 47,481 50,456 29,806 CPV JUNE 30 RESERVE 50,945 52,945 945 945

TOTAL EXPENDITURES & RESERVE 185,645 161,076 157,051 92,401

NOTES:ACCOUNT 5590 - REFUNDING MONEY MERCHANTS GROUP HAD DEPOSITED THAT WAS NEVER USED.

Secure Schools Fund

CITY AND BOROUGH OF WRANGELL PAGE 68SECURE SCHOOLS FUNDFISCAL YEAR 2014-2015



FUNDS JULY 1ST 3,328,425 3,716,666 3,716,666 3,918,747

REVENUES

30.00.004155 FOREST RECEIPTS 1,226,680 939,636 1,050,795 876,280 4805 INTEREST INCOME 10,049 14,500 11,000 14,500 4156 FOREST RECEIPTS/ROADS 78,298 60,000 67,072 55,928

TOTAL REVENUES 1,315,027 1,014,136 1,128,867 946,708


APPROPRIATIONS

30.01.00

7007 TRANSFER TO SCHOOL 848,488 848,488 848,488 848,488 7001 TRANSFER TO GENERAL FUND 78,298 60,000 78,298 60,000

TOTAL TRANSFERS 926,786 908,488 926,786 908,488

SCHOOL FUND RESERVE AT JUNE 30TH 3,716,666 3,822,314 3,918,747 3,956,967

TOTAL RESERVE & EXPENDITURES 4,643,452 4,730,802 4,845,533 4,865,455

H/JEFF/BUDGET/BUDGET03/NATIONAL FOREST

Economic Recovery Fund

CITY AND BOROUGH OF WRANGELL PAGE 69ECONOMIC RECOVERY FUNDFISCAL YEAR 2014-2015



REVENUES

FUNDS AVAILABLE JULY 1 713,590 517,527 517,527 409,027

36.00.00

4805 INTEREST INCOME 1,788 2,300 1,500 1,000


APPROPRIATIONS

36.03.00

5530 ECONOMIC COMMITTEE - 10,000 10,000 10,000 6710 MILL DEPOSIT - - - - LAND PURCHASE FOR WATER 45,000 - 6830 AICS RELOCATION COST REIMB 100,000 7045 TRANSFER TO HOSP CONST. FD 152,851 -

TOTAL TRANSIENT TAX EXP 197,851 10,000 110,000 10,000

JUNE 30 RESERVE 517,527 509,827 409,027 400,027


Note: The Economic Recovery Funds originated from Federal Funding when the federal government canceledthe long term timber contracts which put most of the mills out of business in Southeast Alaska. The Cityof Wrangell received approximately 37 million dollars toassist in rebuilding our economy. This is the balance remaining from those funds.

*NOTE: IF THE CITY GETS A DEC GRANT FOR THE SEWER PUMPSTATION, IT WILL TAKE ABOUT $250,000 TO MATCH THEGRANT OF WHICH THE SEWER DEPARTMENT DOES NOTHAVE AND WILL HAVE TO GET IT FROM THIS FUND ORTHE GENERAL FUND SO THAT NEEDS TO BE THOUGHTOF DURING THE BUDGET.

Permanent Fund

CITY AND BOROUGH OF WRANGELL PAGE 70PERMANENT FUNDFISCAL YEAR 2014-2015



FUNDS AVAILABLE JULY 1 6,253,477 6,284,918 6,544,318 6,590,758

08.00.00

4560 BELT FREEZER LEASE REV - - - - 4570 FILLET LINE LEASE REV 10,625 15,000 - - 4580 COLD STORAGE LEASE 16,440 16,440 16,440 16,440 4805 INTEREST EARNED (SSB) 513,776 280,000 280,000 280,000 4810 TIDELAND SALES - - - -

TOTAL REVENUES 540,841 311,440 296,440 296,440


APPROPRIATIONS

08.01.00

MISC SEAFOODS INDUSTRY COSTS - - - - INSURANCE-BELT FREEZE/COLD ST - - - - 7001 TRANSFER TO GENERAL FUND 250,000 250,000 250,000 250,000

TOTAL TRANSFERS & EXP. 250,000 250,000 250,000 250,000

JUNE 30 RESERVE 6,544,318 6,346,358 6,590,758 6,637,198

TOTAL TRANSFER & RESERVE 6,794,318 6,596,358 6,840,758 6,887,198

NOTE:TRAVEL LIFT BORROWED $235,804 TO BE PAID BACKOVER 10 YEARS AT 0% INTEREST FROM REVENUESGENERATED AT THE TRAVEL LIFT.

JUNE 30, 2011 BALANCE DUE FROM PORT 164,566 2012 FISCAL YEAR PAYMENT (23,580) 2013 FISCAL YEAR BUDGET (23,580) 2014 FISCAL YEAR BUDGET (23,580) JUNE 30, 2013 BALANCE DUE FROM PORT 93,826

Debt Service Fund

CITY AND BOROUGH OF WRANGELL PAGE 71DEBT SERVICEFISCAL YEAR 2014-2015


CLASSIFICATION ACTUAL BUDGET ESTIMATE BUDGETREVENUES

16.00.00 4150 STATE SCHOOL REIMBURSE. 207,932 210,326 210,326 203,881 4805 INTEREST INCOME - - - TOTAL REVENUES 207,932 210,326 210,326 203,881

4901 TRANSFER/GENERAL FUND 164,118 166,050 166,050 160,794


STATE REIMBURSEMENT CALCULATIONSTATE

DEBT REIMBURS FUNDING REIMBURSPAYMENT RATE LEVEL AMOUNT

2006 SCHOOL BONDS 253,800 0.7 0.99 175,883 2000 SCHOOL BONDS 49,700 0.7 0.99 34,442 TOTAL 2014 FY ESTIMATE 210,326

2006 SCHOOL BONDS 251,400 0.7 0.99 174,220 2000 SCHOOL BONDS 42,800 0.7 0.99 29,660 TOTAL 2015 FY ESTIMATE 203,881

THE DEBT SERVICE FUND IS THE FUND THAT IS USED TO PAY ALL GENERALOBLIGATION BONDS. THE RESERVE SHOWN IS DESIGNATED FOR SCHOOL BONDS ONLY AND CAN'T BE USED FOR ANY OTHER PURPOSES.

H/JEFF/BUDGET/BUDGET FY09/DEBT FUND

CITY AND BOROUGH OF WRANGELL PAGE 72DEBT SERVICEFISCAL YEAR 2014-2015



16.01.00

5510 BOND ATTORNEY FEES6345 2000 SCHOOL BONDS PRINC 40,000 45,000 45,000 40,000 6346 2000 SCHOOL BONDS INT. 6,200 4,700 4,700 2,800 6350 2002 SCHOOL BOND PRINC. 40,000 40,000 40,000 40,000 6351 2002 SCHOOL BOND INT 8,175 6,600 6,600 4,800 6353 2006 SCHOOL BOND PRINC. 175,000 185,000 185,000 190,000 6354 2006 SCHOOL BOND INT. 75,800 68,800 68,800 61,400 6357 2011 SCHOOL BOND PRINC. 20,000 20,000 20,000 20,000 6358 2011 SCHOOL BOND INT. 6,875 6,276 6,276 5,675 6362 REFUNDING ESCROW DEP.


TOTAL EXP. & RESERVES 372,050 376,376 376,376 364,675

Construction Funds

Capital Construction Fund

Residential Construction Fund

Industrial Construction Fund

Capital Construction Projects and a brief description about the project: Heritage Harbor: Heritage Harbor is complete with the work that was planned. There is about $30,000 remaining in the grant which we have been approved to spend on the memorial planned near the boat launch in Heritage Harbor. This money should be spent by June 30, 2014 for the concept drawings and construction bid documents. This project has been funded with the help of the Army Corps of Engineers, the Denali Commission, State of Alaska and the City and Borough of Wrangell’s Economic Recovery Fund. Marine Center: The project started with dock improvements to accommodate the travel lift and the purchase of a 150 ton machine. Since that time we have added a hydraulic trailer, electrical, yard lighting, drainage, restroom and some concrete paving. We have improved the dock and have added a 300 ton machine and is expected to be here in May 2014. Also, in 2014 we plan to do additional paving with fund remaining. Cassiar Street Improvements: The borough has received grants from the Alaska Department of Environmental Conservation and Alaska Department of Commerce, Community, and Economic Development totaling just over 1.5 million. The bids for this project were opened in April the project will be constructed in 2014. Sewer Pump Station Replacement: We have received funding to replace the 30+ year old pump stations located near Rayme’s Bar and near the power plant boat haul out. These systems are failing and in immediate need of being upgraded to new technology which will be more reliable and use less energy to operate. We have awarded the design engineering to DOWL Engineering. We have grant funding for a portion of this and will match the grant with Sewer Department Funds.

Community Center Renovations: The borough received $475,000 from federal funds for renovations on the community center (old gym). We have completed the roof replacement. In addition, we have completed several smaller contracts which renovated the multi-purpose classroom with new drywall/paint and installed new carpet flooring. We also had an electrical contractor replace lighting and electrical devices. We are completing solicitation for bid documents to remove a portion of the building’s asbestos materials. The asbestos removal in these key areas will allow us to us a bigger portion of the down stairs for a variety of recreation uses. City Dock Design and Rehabilitation: The borough received funding from both the State of Alaska and the Denali Commission in the amount of 4.25 million. We have finished the first contract on this project which included protecting the existing piling, improving the approach way bulkhead and installing new water line hangers. Additional work will include hand railings, new summer floats, light to match Front Street and work to the fender system. Some of the materials for the fender system has been purchased and the bid to install this material will go out in 2014. Weber Street Paving: We have been working with Wrangell Cooperative Association for the pavement of Weber Street and that work has started. The Contractor on that job is S&S construction. The street will be paved with concrete and is expected to be completed in 2014. Additional Projects:

1. Police Impound Yard in progress- city funded – hopefully in spring of 2014 2. Gun Range Improvements- Grant funded 3. Wood Street Construction-grant funded-pending hospital construction 4. Hospital Construction-working with hospital team at all aspects of a new building 5. Phase III paving of Boat Haul Out yard 6. Purchase of 300 Ton Boat Haul Out Machine 7. Sewer Pump Station Improvements 8. Community Center Improvements 9. City Dock Improvements- Phase II 10. Evergreen Construction expected to begin spring of 2015

CITY AND BOROUGH OF WRANGELL PAGE 75RESIDENTIAL CONSTRUCTION FUNDFISCAL YEAR 2014-2015



REVENUES

FUNDS AVAILABLE JULY 1 566,566 59,831 59,831 173

50.00.004430 LOT SALES 4,103 60,000 - 60,000 4805 INTEREST INCOME 3,523 - 173 - TOTAL REVENUES 7,626 60,000 173 60,000


EXPENDITURES

50.01.00

5550 ENGINEERING & SURVEYING - 10,000 - 10,000 6500 ETOLIN STREET AND UTILITIES 16,803 59,831 7045 TRANSFER TO HOSP CONST. 497,558 6005 PUBLICATIONS - - - - TOTAL EXPENDITURES 514,361 10,000 59,831 10,000

JUNE 30 RESERVE 59,831 109,831 173 50,173


THE RESIDENTIAL CONSTRUCTION FUND WAS ESTABLISHED ON JANUARY 14, 1992 BY RESOLUTION 01-92-420. THE FUND WAS DESIGNED TO BE A REVOLVING FUND FORTHE DEVELOPMENT OF RESIDENTIAL LANDS. THE REVENUES DERIVED FROM THE SALE OF RESIDENTIAL LOTS IS TO BE PUT INTO THIS DEDICATED FUND FOR THE PURPOSE OF PROVIDING SEED MONEY FOR THE NEXT RESIDENTIAL DEVELOPMENT.

THE DEVELOPMENT OF ETOLIN STREET WILL EVENTUALLY OPEN UP CITY LOTS FORSALE BUT IT MAY TAKE A COUPLE OF YEARS SO NOT SHOWING THE LOT SALEREVENUE UNTIL MORE IS KNOW.

CITY AND BOROUGH OF WRANGELL PAGE 76INDUSTRIAL CONSTRUCTION FUNDFISCAL YEAR 2014-2015



REVENUES

FUNDS AVAILABLE JULY 1 174,438 214,891 214,891 249,498

52.00.004430 LOT SALES 56,568 11,000 30,000 11,000 4805 INTEREST INCOME 5,901 7,500 6,000 6,000 TOTAL REVENUES 62,469 18,500 36,000 17,000


EXPENDITURES

52.01.00

5550 ENGINEERING & SURVEYING 11,230 - - - 7110 PUBLIC WORKS ALLOC. LABOR 10,786 1,213 6005 PUBLICATIONS - - 180 - TOTAL EXPENDITURES 22,016 - 1,393 -

JUNE 30 RESERVE 214,891 233,391 249,498 266,498


THE INDUSTRIAL CONSTRUCTION FUND WAS ESTABLISHED ON DECEMBER 10, 1991 BY RESOLUTION 12-91-418. THE FUND WAS DESIGNED TO BE A REVOLVING FUND FORTHE DEVELOPMENT OF INDUSTRIAL LANDS. THE REVENUES DERIVED FROM THE SALE OF INDUSTRIAL LOTS IS TO BE PUT INTO THIS DEDICATED FUND FOR THE PURPOSE OF PROVIDING SEED MONEY FOR THE NEXT INDUSTRIAL DEVELOPMENT.

Enterprise Funds

Sewer Fund

• Accounts for all revenues, expenditures, assets, and liabilities associated with the operations of the sewer collection and treatment facilities. The revenues generated from user fees pays for the operations and maintenance of the facilities.

Sanitation Fund

• Accounts for all revenues, expenditures, assets, and liabilities associated with the collection and disposal of all refuse. The revenues generated from user fees for collections and landfill charges pay for the operations and maintenance of the facility and equipment.

Light Fund

• Accounts for revenues, expenditures, assets, and liabilities in the operation for the City’s electric generation, distribution, and administration departments.

Water Fund

• Accounts for revenues, expenditures assets, and liabilities in the operation of the City’s water treatment plant and distribution system.

Port Fund

• Accounts for revenues, expenditures, assets, and liabilities in the operation of the City’s port, harbors and travel lift.

Sewer Fund

CITY AND BOROUGH OF WRANGELL PAGE 77SEWER FUNDFISCAL YEAR 2014-2015



20.00.00


4108 PERS CONTRIBUTION FROM ST 13,992 12,245 16,225 16,520 DCCED GRT REV. FT. STREET 326,967 - - - ETOLIN STR- FROM RESID. FD 131,863 - - - 4330 USER FEES 467,862 480,000 491,000 504,000 4333 CONNECTION FEES 500 1,250 500 4415 MATERIAL SALES REVENUE 500 750 500 4805 INTEREST INCOME 1,690 500 1,500 1,000 4808 LABOR CHARGES 500 500 500

TOTAL REVENUES 942,374 494,245 511,225 523,020

TOTAL REVENUES, TRANSFERS 1,049,388 697,145 714,125 773,642 AND RESERVES

JUSTIFICATION AND EXPLANATION PAGE 78SEWER DEPARTMENT REVENUES

ACCTNO. DESCRIPTION

4330 USER FEES- THESE ARE REVENUES GENERATED FROM THE MONTHLYSEWER CHARGES. REVENUES REFLECT A 5% INCREASE JULY 1, 2011.

4333 CONNECTION FEES- CHARGE TO CUSTOMERS FOR NEW SEWER CONNECTIONS4415 MATERIAL SALES REVENUE- FOR SALE OF SEWER MATERIALS OR WHEN

NEW SEWER INSTALLATION.4808 LABOR CHARGES- LABOR CHARGE BILLED WHEN NEW SEWER INSTALLATIONS

DONE OR OTHER SEWER WORK CHARGED.

2002 DEC LOAN REDEMPTION FUND WAS ESTABLISHED SO THAT ALL OF THE SEWER PLANT DEC LOAN CAN BE PAID FROM THIS SOURCE. THE IDEA WASTHAT WE WOULD A HIGHER INTEREST RATE ON OUR INVESTMENT THEN THE 1.5% INTEREST RATE CHARGED ON THE LOAN. WITHIN THE LAST COUPLE OFYEARS, INTEREST RATES HAVE GONE DONE BELOW 1% AND THE DECISIONWAS MADE TO CASH IN THE CD'S AND PAY THE LOAN OFF WHICH WASDONE DURING THE 2012 FISCAL YEAR.

CITY AND BOROUGH OF WRANGELL PAGE 79SEWER COLLECTION AND TREATMENTFISCAL YEAR 2014-2015



20.01.00

5001 WAGES & SALARIES 98,478 101,550 109,590 106,630 5005 OVERTIME 2,403 6,000 2,400 6,000 5201 EMPLOYER COSTS 70,921 79,150 78,500 83,720 5301 TRAINING & TRAVEL EXP. 391 3,000 1,500 3,500 5601 TELEPHONE EXPENSE 2,674 3,000 3,000 3,000 5605 UTILITIES EXPENSE 62,123 61,000 56,000 60,000 5610 GENERATOR FUEL EXPENSE 1,715 500 563 550 5810 MATERIALS & SUPPLIES 14,043 10,000 10,000 12,000 5830 DEC PERMIT 1,680 2,000 1,680 1,680 5901 FACILITY REPAIR & MAINT 2,415 20,000 10,000 12,000 5905 SYSTEM REPAIRS & IMPROV 16,573 25,000 25,000 25,000 5920 GARAGE ALLOC & VEHIC. EXP 27,290 26,960 26,960 26,960 6802 FIXED ASSETS 37,250 39,000 38,000 FRONT STREET- GRT EXPEND. 326,967 - - - ETOLIN STREET 131,863 - - - 6955 COMPLIANCE TESTING 5,318 5,000 5,300 5,500 7105 CHARGES TO OTHER DEPTS (30,000) - 7110 CHGS FROM OTHER DEPTS 43,463 25,000 56,000 25,000


JUSTIFICATION AND EXPLANATION PAGE 80SEWER DEPARTMENT EXPENDITURES

COLLECTION AND TREATMENTACCTNO. DESCRIPTION

5001 WAGES & SALARIES: WASTEWATER DEPARTMENT LEADMAN 58,057 WATER & WASTEWATER OPERATOR 39,493 VACATION AT 50% OF MAXIMUM 4,000

TOTAL 101,550 5005 OVERTIME EXPENSE - OVERTIME FOR CALL OUTS AND FOR WEEKEND

CHECKS ON SYSTEM5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 8,585 RETIREMENT WITH STATE OF AK (34.00%) 40,195 GROUP HEALTH & LIFE INSURANCE/ HEALTH SVG. ACCT 30,410 WORKERS COMP INSURANCE 4,540

5301 TRAVEL AND TRAINING EXPENSE- TRAINING TO KEEP PERSONNELCERTIFICATIONS CURRENT

5601 TELEPHONE EXPENSE - INCLUDES FAX, INTERNET, AND CELL PHONE COSTS5605 UTILITIES EXPENSE- WATER, GARBAGE, AND ELECTRICTY COSTS5610 FUEL EXPENSE - COST TO FUEL STANDBY GENERATOR5810 MATERIALS AND SUPPLIES EXPENSE- OFFICE PRODUCTS, CLEANING

SUPPLIES, LAB SUPPLIES, SMALL TOOLS, PARTS, ETC.5830 DEC PERMIT EXPENSE- DEC CHARGE FOR ANNUAL PERMIT AND INSPECTIONS5901 FACILITY REPAIR AND MAINTENANCE- COSTS OF MATERIALS & PARTS TO

MAINTAIN TREATMENT PLANT AND PUMP STATIONS.5905 SYSTEM REPAIRS AND IMPROVEMENTS- COST OF MATERIALS & PARTS

TO REPAIR AND IMPROVE SYSTEM WHICH INCLUDES SEWER PIPES, MANHOLES, AND OTHER RELATED EXPENSES ON SYSTEM.

5920 GARAGE ALLOCATION/VEHICLE EXPENSE- COST CHARGED BY THE GARAGEFOR FUEL, PARTS, AND REPAIRS TO ALL SEWER RELATED VEHICLES ANDEQUIPMENT THAT WORKS ON THE SEWER SYSTEM

6802 FIXED ASSETS- INSPECTION CAMERA 11,000 WET-WELL FALL PROTECTION NETS 2,000 UTILITY TRUCK (50% OF TOTAL COST 50,000) 25,000

38,000 6955 COMPLIANCE TESTING- DEC REQUIRED7105 CHARGES TO OTHER DEPARTMENTS- AMOUNT CHARGED TO OTHER DEPARTMENTS

WHICH IS MAINLY THE WATER TREATMENT PLANT. BASED ON ACTUAL TIMESHEETSFROM THE SEWER TREATMENT PLANT OPERATORS

7120 CHARGE FROM WATER DEPARTMENT- LABOR CHARGED FROM WATER DEPT.FOR TIME WATER EMPLOYEE WORKS AT SEWER TREATMENT PLANT

7110 CHARGES FROM OTHER DEPARTMENTS- THIS ACCOUNT IS FOR LABOR CHARGEDBY PUBLIC WORKS DEPARTMENT WORKING FOR SEWER FUND. THIS WOULDINCLUDE TIME WORKED AT THE TREATMENT PLANT FOR TIME WORKED ONSEWER MAINS AND PUMP AND LIFT STATIONS.

CITY AND BOROUGH OF WRANGELL PAGE 81SEWER ADMINISTRATIONFISCAL YEAR 2014-2015



20.03.00

5501 AUDIT EXPENSE 4,664 5,200 5,200 5,500 5812 CREDIT CARD EXPENSE 2,774 2,700 2,820 2,900 6205 INSURANCE EXPENSE 1,840 1,500 1,500 3,000 6310 1997 USDA INTEREST 9,974 9,804 9,804 9,700 6312 1997 USDA PRINCIPAL 4,258 4,466 4,466 4,570 6701 BAD DEBT EXPENSE 2,800 - 2,000 2,000 7106 CHGS FROM FINANCE DEPT 11,860 12,220 12,220 12,220

TOTAL EXPENDITURES-ADMIN. 38,170 35,890 38,010 39,890

TOTAL SEWER EXPENDITURES 846,488 411,300 463,503 449,430

SEWER FUND SUMMARY:

JULY 1 RESERVES 107,014 202,900 202,900 250,622

REVENUES 942,374 494,245 511,225 523,020

EXPENDITURES 846,488 411,300 463,503 449,430

JUNE 30 BALANCE 202,900 285,845 250,622 324,212

JUSTIFICATION AND EXPLANATION PAGE 82SEWER DEPARTMENT EXPENDITURES

ADMINISTRATIONACCTNO. DESCRIPTION

5501 AUDIT EXPENSE- SEWER PORTION OF AUDIT EXPENSE 6205 INSURANCE EXPENSE- COST OF SEWER DEPARTMENT'S SHARE OF

INSURANCE COSTS FOR SEWER DEPARTMENT6310 1997 USDA LOAN INTEREST- INTEREST PORTION OF ANNUAL PAYMENT6312 1997 USDA LOAN PRINCIPAL- PRINCIPAL PORTION OF ANNUAL PAYMENT6701 BAD DEBT EXPENSE- PORTION OF BAD DEBTS EXPECTED TO BE WRITTEN OFF7106 CHARGES FROM FINANCE DEPARTMENT- CHARGES FROM FINANCE DEPT.

FOR ALL THE SERVICES PERFORMED ON BEHALF OF THE SEWER DEPT.

Sanitation Fund

CITY AND BOROUGH OF WRANGELL PAGE 83SANITATION FUNDFISCAL YEAR 2014-2015



34.00.00

FUNDS AVAILABLE JULY 1ST 10,827 (11,903) (11,903) 47,667

4080 PERS REVENUE-STATE 12,097 - 13,190 13,790 4330 USER FEES 487,427 508,560 540,000 535,000 4340 LANDFILL CHARGES 21,290 25,000 22,000 22,000 4520 DCCED GRT REV- LANDFILL CL. 3,032 - - - 4705 RECYCLE REVENUE - 1,000 - 1,000 4805 INTEREST INCOME 177 - - - 4901 TRANSF FROM GENERAL FUND - 14,188 - -

TOTAL REVENUES 524,023 548,748 575,190 571,790

TOTAL REVENUES, TRANSFERS 534,850 536,845 563,287 619,457 AND RESERVES

JUSTIFICATION AND EXPLANATION PAGE 84SANITATION FUND REVENEUS

ACCTNO. DESCRIPTION

4330 COLLECTION CHARGES- REVENUES FOR PICK UP SERVICES- THIS INCLUDESAN INCREASE OF 4% IN FEES EFFECTIVE JULY 1, 2013.

4340 LANDFILL CHARGES- FEES CHARGED FOR LANDFILL USE4901 TRANSFER FROM GENERAL FUND- THIS IS A ONE TIME TRANSFER TO ASSIST

GETTING THE SANITATION FUND OUT OF A NEGATIVE RESERVE. IF RECYCLINGAND OTHER MEASURES BEING TAKEN RESOLVE THE NEGATIVE RESERVETHIS TRANFER WILL NOT BE NECESSARY.

CITY AND BOROUGH OF WRANGELL PAGE 85SANITATION FUNDFISCAL YEAR 2014-2015



COLLECTION34.01.005001 WAGES & SALARIES 42,063 46,060 44,850 43,290 5005 OVERTIME 580 1,500 340 500 5201 EMPLOYER COSTS 37,090 42,780 40,080 44,290 5810 MATERIALS AND SUPPLIES 728 1,000 1,000 1,750 5812 CREDIT CARD EXPENSE 3,170 3,000 3,000 3,000 5855 PURCHASES EXP/DUMPSTER 3,595 3,000 8,000 4,000 5920 GARAGE ALLOC/VEHIC. EXP 29,054 30,140 30,140 30,140 6205 INSURANCE 460 1,000 1,000 1,000 6500 CAPITAL EXPENDITURES 6,607 2,500 2,500 - 6701 BAD DEBT EXPENSE 3,200 500 1,000 1,000 7105 CHARGES FROM FINANCE 4,210 4,340 4,340 4,340 7110 CHARGES FROM OTHER DEPTS 2,015 3,000 2,320 2,500 TOTAL COLLECTION 132,772 138,820 138,570 135,810

LANDFILL34.03.005001 WAGES & SALARIES 43,182 46,930 45,750 44,170 5005 OVERTIME 2,284 1,500 750 500 5201 EMPLOYER COSTS 47,584 55,050 46,860 56,130 5501 AUDIT EXPENSE 2,519 2,600 2,300 2,600 5510 DEC INSPECTIONS EXPENSE 500 150 250 5601 TELEPHONE EXPENSE 1,141 1,520 1,100 1,250 5605 UTILITIES EXPENSE 8,074 8,000 8,000 8,000 5735 HOUSEHOLD HAZ. WASTE EXP 21,677 14,000 14,000 14,000 5810 MATERIALS AND SUPPLIES 4,148 2,500 2,000 2,500 5901 FACILITY REPAIR & MAINT. 2,831 3,000 4,500 3,000 5920 GARAGE ALLOC/VEHIC. EXP 28,705 30,140 30,140 30,140 5930 MONITORING & TESTING 2,621 4,000 3,500 3,500 5950 DISPOSAL COSTS 213,759 200,000 185,000 180,000 5955 RECYCLE COSTS 5,000 5,000 5,000 6205 INSURANCE COSTS 1,150 3,300 3,000 3,000 6400 SOLID WASTE AUTHORITY - - - 3,000 6500 LANDFILL FIXED ASSETS 5,802 - - - 7110 CHARGES FROM OTHER DEPTS 28,504 25,000 25,000 25,000 TOTAL LANDFILL 413,981 403,040 377,050 382,040

TOTAL SANITATION EXPENDITURES 546,753 541,860 515,620 517,850

JUNE 30 RESERVE (11,903) (5,015) 47,667 101,607

TOTAL RESERVE AND EXPENDITURES 534,850 536,845 563,287 619,457

JUSTIFICATION AND EXPLANATION PAGE 86SANITATION FUND EXPENDITURES

ACCTNO. DESCRIPTION

COLLECTION EXPENDITURES:5001 WAGES & SALARIES:

REFUSE COLLECTOR/INCLUDES VACATION AT 50% 43,290 5005 OVERTIME- FOR OCCASIONAL OVERTIME5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 3,395 RETIREMENT WITH STATE OF AK (34%) 16,572 GROUP HEALTH & LIFE INSURANCE/HEALTH SVG. ACCOUNT 18,163 WORKERS COMP INSURANCE 6,160

5810 MATERIALS AND SUPPLIES- MISCELLANEOUS ITEMS PURCHASED5855 PURCHASE DUMPSTERS- COST TO BUY REPLACEMENT DUMPTSTERS.

SOME ARE RESOLD TO CUSTOMERS.5920 GARAGE ALLOCATION/VEHICLE EXPENSE- CHARGE FROM THE GARAGE

DEPT. FOR FUEL, TIRES, PARTS, AND LABOR FOR GARBAGE TRUCKS6205 INSURANCE- LIABILITY AND AUTO FOR GARBAGE TRUCK6500 CAPITAL EXPENDITURES - AUTO DIALER LARGE BALER6701 BAD DEBT- COST OF WRITING OFF UNCOLLECTIBLE DEBT7105 CHARGES FROM FINANCE DEPARTMENT- COST TO SANITATION DEPARTMENT

FOR ALL THAT IS DONE FOR SANITATION7110 CHARGES FROM OTHER DEPARTMENTS- THIS IS THE CHARGE FOR PUBLIC

WORKS EMPLOYEESS WHEN IT IS NEEDED FOR EXTRA HELP, VACATION RELIEF,AND HOLIDAYSLANDFILL

5001 WAGES AND SALARIES:LANDFILL ATTENDENT INCLUDES VACATION AT 50% OF MAX. 44,170

5005 OVERTIME- FOR OCCASIONAL OVERTIME5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:

SBS AND MEDICARE (7.58%) 3,462 RETIREMENT WITH STATE OF AK (34%) 16,897 GROUP HEALTH & LIFE INSURANCE 29,486 WORKERS COMP INSURANCE 6,285

5510 DEC INSPECTIONS EXPENSE- COST OF HAVING DEC DO PERIODICINSPECTIONS OF THE LANDFILL

5601 TELEPHONE EXPENSE- TELEPHONE AT THE LANDFILL OFFICE5605 UTILITY EXPENSE- ELECTRIC, SEWER, AND WATER CHARGES AT

THE LANDFILL BUILDING5735 HOUSEHOLD HAZARDOUS WASTE EXPENSE- THIS IS FOR THE COST

TO BRING IN THE PEOPLE THAT PUT ON THE HOUSEHOLD HAZARDOUSDISPOSAL PROGRAM FOR PEOPLE TO GET RID OF HOUSEHOLD ITEMS.

5810 MATERIALS AND SUPPLIES- MISCELLANEOUS ITEMS PURCHASED5901 FACILITY REPAIR AND MAINTENANCE- VARIOUS COSTS FOR OPERATING

THE LANDFILL AND BUILDING5920 GARAGE ALLOCATION/VEHICLE EXPENSE- GARAGE CHARGE FOR WORKING

ON THE EQUIPMENT AT THE LAND FILL5930 MONITORING AND TESTING- REQUIRED BY DEC AT THE LANDFILL5950 DISPOSAL COSTS- COST TO SHIP GARBAGE5955 RECYCLE COSTS- COSTS TO SHIP RECYCLED ITEMS.6205 INSURANCE- PROPERTY, LIABILITY, AND OTHER RELATED INSURANCE FOR LANDFILL

XXXX SOLID WASTE AUTHORITY - TRAVEL/MEETING EXPENSES FOR SEASWA REP.6500 FIXED ASSETS7110 CHARGES FROM OTHER DEPTS- CHARGE FROM PUBLIC WORKS FOR LANDFILL

WORK

Light Fund

CITY AND BOROUGH OF WRANGELL PAGE 87LIGHT FUNDFISCAL YEAR 2014-2015



70.00.00

FUNDS AVAILABLE JULY 1ST 1,045,899 865,101 865,101 933,359

FRONT STREET 8,843 - - - 4108 PERS REFUND 65,408 58,185 4350 EQUIPMENT RENTAL 1,255 1,000 1,000 1,000 4352 FUEL SURCHARGE 124,546 100,000 130,000 130,000 4355 RESIDENTIAL SALES 1,588,223 1,564,000 1,564,000 1,673,480 4357 SMALL COMMERCIAL SALES 1,270,353 1,216,000 1,216,000 1,301,120 4359 LARGE COMMERCIAL SALES 908,554 942,000 942,000 1,007,940 4361 SERVICE CHARGES 10,580 5,000 5,000 5,000 4365 POLE RENTAL 34,960 30,280 30,280 30,280 4370 LATE FEE REVENUE 23,864 20,000 20,000 20,000 4375 WRITE OFF'S COLLECTED 2,160 1,000 4,500 2,500 4380 ELECT. FEES & PERMITS 28,270 22,000 12,000 10,000 4415 MATERIAL SALES 19,779 30,000 15,000 15,000 4420 PMC REFUND 160,930 140,000 173,000 - 4440 LED STREET LIGHT GRT-AEA 33,721 - - - 4550 ELEC. SYST STUDY- DCCED GRT 23,744 10,000 - 4805 INTEREST INCOME 3,802 4,000 2,000 2,000 4808 LABOR CHARGED OUT 3,121 7,500 5,000 3,000

TOTAL REVENUES 4,312,114 4,140,965 4,129,780 4,201,320

TOTAL REVENUES, TRANSFERS 5,358,013 5,006,066 4,994,881 5,134,679 AND RESERVES

JUSTIFICATION AND EXPLANATION PAGE 88LIGHT FUND REVENUES

ACCTNO. DESCRIPTION4108 PERS REFUND- WE ARE REQUIRED TO CLAIM AN EMPLOYER RATE OF

34% AND THEN THE STATE REIMBURSES US EQUAL TO 12% SHOWN AS REVENUE4350 EQUIPMENT RENTAL- CHARGE FOR LINE TRUCKS WHEN OUTSIDE WORK

IS DONE FOR OTHERS WHICH IS THEN CHARGED TO CUSTOMER4352 FUEL SURCHARGE - THIS WILL BE THE AMOUNT BILLED IF ORDINANCE APPROVED

OF FUEL COST WHEN KWH IS BEING PRODUCED BY DIESEL.4355 RESIDENTIAL SALES- ESTIMATE IS LARGER BECAUSE OF THE NUMBER OF

CUSTOMERS INSTALLING ELECTRIC HEAT.4357 SMALL COMMERCIAL SALES- SALES TO SMALLER BUSINESSES AND HARBOR

USERS. 4359 LARGE COMMERCIAL SALES- LARGE COMMERCIAL ESTIMATED TO BE ABOUT THE

SAME BECAUSE IT INCLUDES THE TWO GROCERY STORES AND THE SEAFOODPLANTS. ADDED ELECTRIC HEAT TO HIGH SCHOOL, PUB. SAFE. BLDG, NOLAN CTR

4361 SERVICE CHARGES- SERVICE CHARGE IS FOR CHARGES TO CUSTOMERS FORDISCONNECT AND RECONNECT CHARGES

4365 POLE RENTAL REVENUE- REVENUE RECEIVED FROM AP&T AND CABLEVISIONPROJECT INCREASE IN POLE RATE FROM $14 TO $20 EFFECTIVE JUNE 1, 2012.

4370 LATE FEE CHARGE- AMOUNT CHARGED TO CUSTOMERS WHO PAY AFTER THE20TH OF THE MONTH.

4375 WRITE OFF'S COLLECTED- THESE ARE THE DEBT LATER COLLECT AFTERTURNING THEM OVER TO THE COLLECTION AGENCY.

4380 ELECTRIC FEES AND PERMITS- REVENUE GENERATED FROM ELECTRIC FEESAND PERMITS ISSUE BY THE ELECTRICAL DEPARTMENT

4415 MATERIALS SALES- SALE OF POLES, LINE, SURPLUS EQUIPMENT, ETC.4420 PMC REFUND- SEAPA HAS ISSUED A REFUND EACH YEAR BUT NO

WAY TO TELL HOW MUCH UNTIL IT HAPPENS- BUDGETED THE LOWESTAMOUNT RECEIVED IN LAST TWO YEARS.

4805 INTEREST INCOME- INTEREST EARNED ON RESERVES4808 LABOR CHARGED OUT- INCOME FOR CHARGING OUT TIME BY LINE DEPT.

CITY AND BOROUGH OF WRANGELL PAGE 89LIGHT FUND- GENERATION DEPARTMENTFISCAL YEAR 2014-2015



GENERATION

70.01.00

5001 WAGES & SALARIES 174,813 189,910 191,780 188,600 5005 OVERTIME 4,045 3,500 3,640 3,500 5010 CASUAL LABOR - 3,000 3,000 3,000 5201 EMPLOYER EXPENSES 139,861 155,120 141,300 148,550 5301 TRAVEL & TRAINING EXPENSES 8,779 10,000 10,000 10,000 5550 SYSTEM STUDY GRANT EXP 23,781 - 10,916 - 5601 TELEPHONE EXPENSES 5,812 5,500 4,500 4,500 5605 UTILITIES EXPENSES 1,891 2,000 2,000 2,100 5612 DIESEL FUEL EXPENSE/GEN. 285,770 150,000 205,000 200,000 5614 HEATING OIL 25,000 30,000 30,000 5620 LUBE OIL EXPENSE 22,147 20,000 20,000 20,000 5810 MATERIALS AND SUPPLIES 14,580 10,000 10,000 10,000 5870 OSHA REQUIREMENTS 5,667 8,000 8,000 8,000 5875 GOVT FEES- DEC, EPA 1,376 1,500 45 45 5901 FACILITY REPAIR AND & MAINT 10,290 10,000 11,000 10,000 5905 EQUIPMENT REPAIR & MAINT 10,863 10,000 15,000 12,000 6501 TYEE HYDRO PURCHASES 2,559,521 2,545,000 2,549,570 2,596,150 6505 PMC EXPENSE 146 - 6550 FIXED ASSETS 5,674 - 65,000

TOTAL GENERATION EXPENSES 3,275,015 3,148,530 3,215,751 3,311,445

JUSTIFICATION AND EXPLANATION PAGE 90LIGHT FUND EXPENDITURES

GENERATIONACCTNO. DESCRIPTION

5001 WAGES & SALARIES:ELECTRICAL SUPERINTENDENT 79,665 DIESEL MECHANIC 54,929 VACATION AT 50% OF MAXIMUM 7,500 EXTRA HELP 3,000 SECRETARY/DISPATCH 44,816

TOTAL 189,910 5005 OVERTIME- FOR OUTAGES AND WHEN TYEE IS DOWN FOR MAINTENANCE5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:


5301 TRAVEL AND TRAINING EXPENSES- COST OF TRAINING & TRAVELFOR GENERATION PERSONNEL

5550 SYSTEM STUDY GRANT EXPENSE - 5601 TELEPHONE EXPENSE - INCLUDES LONG DISTANCE, FAX, INTERNET COSTS5605 UTILITIES EXPENSE- COST OF WATER, SEWER, AND GARBAGE5612 DIESEL FUEL EXPENSE- FUEL TO RUN GENERATORS DURING EMERGENCIES

AND DURING THE MAINTENANCE SHUTDOWNS AT TYEE5620 LUBE OIL EXPENSE- COST OF LUBE OIL FOR ENGINES5810 MATERIALS AND SUPPLIES- OFFICE SUPPLIES, SMALL TOOLS, CLEANING

SUPPLIES, SAFETY EQUIPMENT, AND OTHER MISC. SMALL ITEMS.5868 OIL TEST & DISPOSAL INCLUDING ANTIFREEZE5870 OSHA REQUIREMENTS- COST OF MAINTAINING OSHA REQUIREMENTS AT THE

GENERATION PLANT5875 GOVERNMENT FEES- COST OF FEES CHARGE BY EPA, DEC AND OTHER GOVT.

AGENCIES.5901 FACILITY REPAIR AND MAINTENANCE- COST TO REPAIR AND MAINTAIN

BUILDING AND GENERATING UNITS5905 EQUIPMENT REPAIR AND MAINTENANCE- COST OF REPAIRS TO GENERATING

UNITS, RADIOS, COMPUTERS, AND OTHER MISC. EQUIPMENT6501 TYEE HYDRO PURCHASES- COST OF PURCHASING POWER FROM THE TYEE

HYDRO PROJECT. CURRENT RATE IS 6.8 CENTS PER KWH6550 FIXED ASSETS - $65,000 FOR GENERATOR EQUIPMENT

CITY AND BOROUGH OF WRANGELL PAGE 91LIGHT FUND- DISTRIBUTION DEPARTMENTFISCAL YEAR 2014-2015



DISTRIBUTION

70.03.00

5001 WAGES & SALARIES 296,592 308,290 276,120 324,030 5005 OVERTIME 10,034 15,000 6,840 15,000 5201 EMPLOYER EXPENSES 218,341 237,580 200,890 237,930 5301 TRAVEL & TRAINING EXPENSES 5,632 10,000 10,000 10,000 5601 TELEPHONE EXPENSE 1,689 2,000 1,500 1,500 5605 UTILITIES EXPENSE 811 850 850 900 5810 MATERIALS AND SUPPLIES EXP 50,977 75,000 50,000 65,000 5870 METER PURCHASES 17,516 15,000 15,000 15,000 5872 TRANSFRM., POLES, HARDWR 14,442 50,000 30,000 50,000 5905 EQUIPMENT REPAIR & MAINT. 149 2,500 2,700 2,500 5920 GARAGE ALLOC /VEHIC EXP. 44,284 43,950 43,950 43,950 6000 CAPITAL PURCHASES 268,881 32,000 36,000 25,000 FRONT STREET 8,843 - - - 6440 LED ST. LIGHT GRT EXP- AEA 24,191 - - - 6500 SPUR ROAD PROJECT 60,372 - - - 7110 CHARGES FROM OTHERS 1,979 3,500 3,500 3,500

TOTAL GENERATION EXPENSES 1,024,731 795,670 677,350 794,310


DISTRIBUTIONACCTNO. DESCRIPTION

5001 WAGES & SALARIES:ELECTRICAL LINE SUPERVISOR 79,846 ELECTRICAL LINE WORKER (APPRENTICE) 69,279 ELECTRICAL LINE WORKER (LINEMAN) 76,196 (GROUNDMAN/METER READER) 40,197 STANDBY TIME FOR LINEMAN 39,936 VACATION AT 50% OF MAXIMUM 8,576 TEMPORARY LABOR - BRUSH CLEARING 10,000

TOTAL 324,030 5005 OVERTIME- FOR OUTAGES AND WHEN TYEE IS DOWN FOR MAINTENANCE5201 EMPLOYER COSTS- BENEFITS PROVIDED BY THE CITY TO EMPLOYEES:


5301 TRAVEL AND TRAINING EXPENSES- COST OF TRAINING & TRAVEL5601 TELEPHONE EXPENSE- MONTHLY, LONG DISTANCE, CELL PHONES,

AND INTERNET COSTS5605 UTILITY EXPENSE- COST OF WATER, GARBAGE, SEWER5810 MATERIALS AND SUPPLIES- OFFICE SUPPLIES, SMALL TOOLS, SAFETY

EQUIPMENT, OSHA REQUIRED ITEMS, AND OTHER MISC. ITEMS5868 TRANSFORMER TESTING AND DISPOSAL- COST TO TEST TRANSFORMER AND

TO GET RID OF OLD TRANSFORMERS5870 METER PURCHASES- COST OF PURCHASING NEW METERS5872 TRANSFORMERS, POLES, AND HARDWARE EXPENSE- COST TO PURCHASE

THESE ITEMS FOR USE IN THE LINE DEPARTMENT5905 EQUIPMENT REPAIR AND MAINTENANCE- REPAIR OF SAWS, RADIOS, COMPUTERS,

AND OTHER LINE DEPT. EQUIPMENT5920 GARAGE ALLOCATION/VEHCILE EXPENSE- CHARGE FORM GARAGE FROM SHOP

TO SERVICE ALL LIGHT FUND VEHICLES WHICH INCLUDES FUEL, OIL, TIRES, PARTS, AND LABOR

6000 CAPITAL EXPENDITURES- SYSTEM STUDY 25,000

CITY AND BOROUGH OF WRANGELL PAGE 93LIGHT FUND- ADMINISTRATION DEPARTMENTFISCAL YEAR 2014-2015



ADMINISTRATION

70.05.00

5501 AUDIT EXPENSE 10,261 11,500 10,161 11,500 5812 CREDIT CARD EXPENSE 30,510 29,500 29,500 31,000 6141 METER INTEREST REFUND 2,483 2,000 2,000 2,000 6205 GENERAL INSURANCE EXP 10,452 17,000 11,000 10,000 6701 BAD DEBT EXPENSE 30,800 10,000 10,000 10,000 6705 THOMAS BAY EXPENSE 59,379 55,000 55,000 55,000 7110 CHARGE FROM OTHER DEPT 49,280 50,760 50,760 52,300

TOTAL ADMINISTRATION EXPENSES 193,165 175,760 168,421 171,800

TOTAL LIGHT FUND EXPENDITURES 4,492,911 4,119,960 4,061,522 4,277,555

JUNE 30 RESERVE 865,101 886,106 933,359 857,124

TOTAL EXPENDITURE & RESERVE 5,358,013 5,006,066 4,994,881 5,134,679


ADMINISTRATIONACCTNO. DESCRIPTION

5501 AUDIT EXPENSE- PORTION OF AUDIT COST FOR OUTSIDE FIRM TODO THE ANNUAL AUDIT AND FINANCIAL STATEMENTS

5530 ENGINEERING- TO UPDATE SYSTEM STUDY FOR NEW ADDITIONS SUCH ASHOSPITAL AND AICS AND ELECTRIC HEAT IN MUNICIPAL BUILDINGS

5812 CREDIT CARD COSTS- THIS IS THE LIGHT DEPARTMENTS SHARE OFTHE CREDIT CARD COST WHEN CUSTOMERS PAY WITH A CREDIT CARD

6205 GENERAL INSURANCE EXPENSE- COST OF PROPERTY, VEHICLE,LIABILITY, AND OTHER MISC. INSURANCE.

6340 BOND REDEMPTION COSTS- AMOUNT OF BOND FOR PRINCIPAL. THISBOND WAS PAID OFF IN THE 2012 BUDGET AND ELECTRIC FUND DOESNOT HAVE ANY OTHER DEBT.

6341 BOND INTEREST EXPENSE- INTEREST PORTION OF THE ABOVE BOND6701 BAD DEBT EXPENSE- UNCOLLECTABLE UTILITY BILLS6705 THOMAS BAY EXPENSE- EXPENSES INCURRED BY THOMAS BAY POWER

AUTHORITY FOR ADMINISTRATIVE TYPE COSTS WHICH ARE THEN SPLITBETWEEN WRANGELL AND PETERSBURG

7110 CHARGE FROM OTHER DEPARTMENTS- CHARGE FROM FINANCE DEPTFOR UTILITY BILLING, COLLECTIONS, PAYROLL, ACCOUNTS PAYABLE,AUDIT WORK, AND ALL OTHER RELATED WORK

Water Fund

CITY AND BOROUGH OF WRANGELL PAGE 95WATER FUND - REVENUESFISCAL YEAR 2014-2015



72.00.00


CASSIAR WATER - - - - FRONT STREET WATER- GRT 727,766 - - - ETOLIN STREET WATER 14,888 - - - 4107 PERS REFUND 8,436 7,863 9,503 8,826 4330 WATER SALES 507,818 546,000 550,000 578,760 4333 WATER CONNECTIONS 285 500 100 500 4415 MATERIAL SALES 5,885 6,000 6,000 6,000 4805 INTEREST INCOME 11,505 1,000 8,000 1,000 4808 LABOR - 500 1,500 500 4845 HYDRANT RENTAL 35,365 37,480 37,480 39,730 4880 REDEMPTION FUND WTP DEC 171,820 89,987 89,987 89,987

TOTAL WATER REVENUES & TRANS 1,483,767 689,330 702,570 725,303 TOTAL REVENUES & RESERVE 1,651,316 1,040,409 1,053,649 1,130,749

JUSTIFICATION AND EXPLANATION PAGE 96WATER FUND REVENUES

ACCTNO. DESCRIPTION

4330 WATER SALES- USER FEE REVENUES- INCLUDES 6% INCREASEFOR 2013 AND 3 MORE 6% INCREASES ANNUALLY AFTER THAT.

4333 WATER CONNECTIONS- AMOUNT CHARGED FOR NEW HOOKUPS4415 MATERIAL SALES- REVENUE FOR SELLING WATER PIPE AND OTHER

WATER PARTS TO THE PUBLIC. 4805 INTEREST INCOME- AMOUNT OF INTEREST EARNED ON RESERVES

INCLUDING INTEREST EARNED ON REDEMPTION FUND FOR DEBTRETIREMENT.

4808 LABOR- COST CHARGED OUT WHEN PW DO HOOKUPS AND OTHERWORK PROBLEMS FOR CUSTOMERS.

4845 HYDRANT RENTAL- AMOUNT RECEIVED FROM FIRE DEPARTMENT4880 REDEMPTION FUND WTP DEC- THERE HAS BEEN A AMOUNT PUT

INTO A REDEMPTION FUND FOR THE PURPOSE OF PAYING BACKTHE DEC LOAN SO THAT ALL OF THE DEBT PAYMENTS ARE MADEFROM THIS SOURCE OF FUNDS, NO COST TO THE RATE PAYER

CITY AND BOROUGH OF WRANGELL PAGE 97WATER FUND - DISTRIBUTION & ADMINISTRATIONFISCAL YEAR 2014-2015


CLASSIFICATION ACTUAL BUDGET ESTIMATE BUDGETDISTRIBUTION72.01.005001 WAGES AND SALARIES 54,359 57,280 58,450 58,840 5005 OVERTIME 4,031 12,000 5,740 8,000 5201 EMPLOYER PR COSTS 50,607 60,330 59,460 58,290 5301 TRAVEL AND TRAINING 660 2,000 2,000 2,000 5530 ENGINEERING/DAM SURVEY 20,000 15,000 5601 TELEPHONE EXPENSE 3,843 3,900 3,100 3,100 5605 ELECTRICITY EXPENSE 75,229 80,000 80,000 80,000 5810 MATERIALS AND SUPPLIES 12,269 10,000 10,000 12,000 5815 CHEMICALS EXPENSE 13,480 24,000 24,000 24,000 5901 FACILITY REPAIR & MAINT. 14,747 50,000 50,000 50,000 5905 EQUIPMENT REPAIR & MAINT 7,349 5,000 5,000 5,000 5910 SYSTEM REPAIR & MAINT. 2,864 10,000 10,000 10,000 5920 GARAGE ALLOC VEHICL EXP 37,780 39,670 39,670 39,670 6500 FIXED ASSETS 57,063 11,250 34,966 74,000 FRONT ST. GRT EXPENDITURES 727,766 - - - ETOLIN STREET 14,888 - - - 6955 COMPLIANCE TESTING 10,925 15,000 12,000 20,000 7110 CHARGES FROM OTHER DEPTS 80,957 80,000 106,000 80,000 TOTAL DISTRIBUTION 1,168,818 480,430 515,386 524,900

ADMINISTRATION72.03.005501 AUDIT EXPENSE 2,519 2,800 2,800 3,000 5812 CREDIT CARD EXPENSE 3,170 3,100 3,180 3,200 6205 GENERAL INSURANCE EXP 2,806 4,400 4,400 5,500 6329 1999 DEC WTP LOAN INT. 11,091 10,105 10,105 9,200 6330 1999 DEC WTP LOAN PRINCIPAL 78,702 79,882 79,882 80,787 6341 1997 BOND INTEREST 9,974 9,802 9,802 9,650 6342 1997 BOND PRINCIPAL 4,258 4,468 4,468 4,620 6701 BAD DEBT EXPENSE 3,200 - 2,000 2,000 7105 CHARGES FROM FINANCE 15,700 16,180 16,180 16,180 TOTAL ADMINISTRATION EXPENSES 131,419 130,737 132,817 134,137

TOTAL WATER EXPENDITURES 1,300,237 611,167 648,203 659,037

JUNE 30 RESERVE 351,079 429,242 405,446 471,712

TOTAL DISTRIBUTION, ADMIN., 1,651,316 1,040,409 1,053,649 1,130,749 AND RESERVE

JUSTIFICATION AND EXPLANATION PAGE 98WATER FUND EXPENDITURES

ACCTNO. DESCRIPTION

DISTRIBUTION5001 WATER TREATMENT PLANT OPERATOR INCLUDING VACATION 57,280 5005 OVERTIME-USED FOR NECESSARY AND EMERG. RESPONSES5201 EMPLOYER COSTS- FICA, PERS, INSURANCE/HSA, WORKER'S COMP5301 TRAVEL AND TRAINING- TRAINING FOR NEW PLANT AND TO KEEP UP CERTIF.5530 ENGINEERING-DAM SURVEY- STATE REQUIREMENT TO HAVE A DAM SURVEY5601 TELEPHONE EXPENSE- COST OF PHONES, INCLUDING CELL PHONE & INTERNET5605 ELECTRICITY EXPENSE- COST OF ELECTRICITY TO OPERATE NEW WATER

TREATMENT PLANT AND OTHER RELATED PUMPS5810 MATERIALS AND SUPPLIES- MISC. PARTS, TOOLS, AND SUPPLIES FOR THE

WATER DEPT. 5815 CHEMICALS EXPENSE- CHEMICALS FOR WATER TREATMENT PLANT5901 FACILITY REPAIR AND MAINTENANCE- REPAIR & MAINT. TO TREATMENT PLANT

INCLUDING SAND REPLACEMENT, PUMPS AND OTHER EQUIPMENT5905 EQUIPMENT REPAIR & MAINT.- EQUIPMENT REPAIRS, MAINT, AND REPLACEMENT5910 SYSTEM REPAIR & MAINTENANCE- REPAIRS & MAINT. FOR WATER DISTRIBUTION

SYSTEM, INCLUDING MAINS AND SERVICES5920 GARAGE ALLOCATION/VEHICLE EXPENSE- CHARGE FROM GARAGE TO WATER

DEPARTMENT FOR THEIR PORTION OF COSTS ASSOCIATED WITH VEHICLES ANDEQUIPMENT IN SUPPORT OF THE WATER DEPARTMENT

6500 FIXED ASSETS - SAND MOVING EQUIPMENT RENTAL 2,500 GLASS TUBES 1,500 AUTO FLUSHING VALVES 2,000 HDPE TAPPING MACHINE 3,000 WATER MAIN REPAIRS 40,000 UTILITY TRUCK (50% OF TOTAL COST) 25,000

74,000 6955 COMPLIANCE TESTING- DEC TESTING REQUIREMENTS 7110 CHARGES FROM OTHER DEPTS- CHARGE FROM PUBLIC WORKS TO WATER

DEPARTMENT FOR MAN HOURS WORKED FOR WATER DEPT. BASED ON ACTUALTIME. ALSO SEWER DEPT. TIME WORKED AT WATER PLANT BASED ON ACTUAL

ADMINISTRATION5501 AUDIT EXPENSE- WATER DEPARTMENTS SHARE OF AUDIT EXPENSE5670 WATER TOWER LAND LEASE- ANNUAL COST OF LEASE FROM STATE FOR NORTH

END WATER TOWER. WATER TOWER PLANNED TO BE REMOVED AFTER 2007 FY.5812 CREDIT CARD EXPENSE- WATER DEPARTMENT SHARE OF CC COST6205 GENERAL INSURANCE EXPENSE- WATER DEPARTMENT'S SHARE OF INSURANCE

FOR LIABILITY, PROPERTY, AND OTHER COSTS RELATED TO INSURANCE6329 DEC WATER TREATMENT PLANT LOAN INTEREST- INTEREST ON WATER TREATMENT

PLANT LOAN WITH DEC.6330 DEC WATER TREATMENT PLANT LOAN PRINCIPAL- PRINCIPAL ON ABOVE REFERENCED

LOAN.6341 RDA 1997 BOND INTEREST- WATER BOND INTEREST6342 RDA 1997 BOND PRINCIPAL- WATER BOND PRINCIPAL6701 BAD DEBT EXPENSE- COST OF WRITING OFF BAD DEBTS7105 CHARGES FROM FINANCE- CHARGE FROM FINANCE TO DO BILLINGS, COLLECTIONS,

ACCOUNTING, AUDIT, GRANTS, BONDS, PAY BILLS, ETC.

Port Fund

CITY AND BOROUGH OF WRANGELL PAGE 99PORT FUND SUMMARYFISCAL YEAR 2013-2014



FUNDS AVAILABLE JULY 1STHARBOR 526,839 579,784 579,784 600,573 DOCKS/BARGE 342,410 267,672 267,672 176,982 BOAT HAUL OUT 49,962 93,360 93,360 166,830 HARBOR REPLACEMENT FUND 504,596 711,207 711,207 925,407 COMM. FISH. INFRASTR. FUND 120,688 328,034 328,034 436,146 TOTAL RESERVES JULY 1ST 1,544,495 1,980,057 1,980,057 2,305,938

REVENUES/TRANSFERSHARBOR 1,086,668 883,595 889,172 880,139 DOCK/BARGE 3,358,688 1,114,680 1,115,240 229,430 BOAT HAUL OUT 5,431,923 314,340 336,750 370,954 HARBOR REPLACEMNET FUND 206,611 207,000 214,200 214,200 COMM. FISH. INFRASTR. FUND 207,346 126,420 108,112 127,630 TOTAL REVENUES 10,291,235 2,646,035 2,663,474 1,822,353


EXPENDITURES/TRANSFERSHARBOR 1,033,723 855,164 868,383 880,340 DOCKS/BARGE 3,433,426 1,208,119 1,205,930 228,080 BOAT HAUL OUT 5,388,525 253,417 263,280 278,010 HARBOR REPLACEMENT FUND - 33,000 - - COMM. FISH. INFRASTR. FUND - - - - TOTAL EXPENDITURES 9,855,674 2,349,700 2,337,593 1,386,430

RESERVES AT JUNE 30THHARBOR 579,784 608,215 600,573 600,372 DOCK/BARGE 267,672 174,233 176,982 178,332 BOAT HAUL OUT 93,360 154,283 166,830 259,774 HARBOR REPLACEMNET FUND 711,207 885,207 925,407 1,139,607 COMM. FISH. INFRASTR. FUND 328,034 454,454 436,146 563,776 TOTAL RESERVES 1,980,057 2,276,392 2,305,938 2,741,861

TOTAL RESERVES & EXPEND. 11,835,730 4,626,092 4,643,531 4,128,291

NOTE: THE BUDGET IS ON A CASH BASIS SOALL OF THE ABOVE SHOWS ALL CAPITAL EXPENDITURESEVEN WHEN DONE THROUGH A GRANT. THE DETAIL OFEACH OF THESE IS SHOWN IN THE FOLLOWING PAGES.

CITY AND BOROUGH OF WRANGELL PAGE 100PORT FUND - HARBOR DEPARTMENTFISCAL YEAR 2014-2015




74.01.00 (REVENUES)4107 PERS REVENUE 21,913 20,020 24,380 24,339 HERITAGE HARBOR GRT REV. 99,761 - - - 4168 RAW FISH TAX 380,741 300,000 288,003 280,000 4170 FISHERIES BUS. & FISH RES. TX 23,581 20,000 11,887 20,000 4180 HOIST REVENUE 5,240 6,500 5,100 5,100 4357 ELECTRICTY COLLECTED/TRANS 11,715 11,000 15,000 13,000 4370 BOAT LAUNCH FEES 6,659 4,300 5,000 5,000 4372 GRID FEES/PRESSURE WASH 110 - 110 - 4375 STALL RENT 430,066 425,000 440,000 440,000 4380 TRANSIENT MOORAGE 85,718 85,000 77,000 75,000 4400 VENDING MACHINE REV. 47 75 - - 4415 MATERIAL SALES - - 500 - 4475 COLLECTION RECOVERY 1,625 500 500 500 4505 FINES & FORFEITURES 13,730 7,000 14,000 10,000 4805 INTEREST INCOME 2,096 3,200 3,200 3,200 4808 LABOR CHARGES/REVENUE 3,667 1,000 4,492 4,000 TOTAL HARBOR REVENUES 1,086,668 883,595 889,172 880,139

TOTAL REVENUES & RESERVE 1,613,507 1,463,379 1,468,956 1,480,712

74.01.00 (EXPENDITURES)5001 WAGES & SALARIES 156,025 168,900 182,090 167,820 5005 OVERTIME - 2,500 2,500 2,500 5201 EMPLOYER COSTS 149,285 134,080 139,500 145,860 5605 UTILITIES EXPENSE 111,843 110,000 109,000 95,000 5620 GASOLINE & LUBE OIL EXP 521 500 600 600 5810 MATERIALS & SUPPLIES 8,399 7,500 8,000 8,000 5860 UNIFORM ALLOWANCE 2,696 3,900 3,900 3,900 5901 FACILITY REPAIR & MAINT. 5,130 30,000 30,000 28,000 5905 EQUIPMENT REPAIR & MAINT 4,541 4,000 4,000 4,000 5907 HOIST EXPENDITURES 8,991 2,500 2,500 2,500 5911 FIRE EQUIPMENT - 3,000 3,000 3,000 6131 HARBOR PAY. REC. BY CITY (2,165) 6205 INSURANCE EXPENSE 2,530 2,500 2,500 2,630 6701 BAD DEBT EXPENSE 8,200 - - - 6835 CAPITAL EXPENDITURES - - - 20,000 HERITAGE HARBOR 99,761 - - - 7103 TRANS TO COMM. FISH INFRAS. 207,346 124,420 106,112 125,630 7105 TRANS. TO REPLACE. FUND 206,432 204,000 211,200 211,200 7110 PW/CONTRACTORS 445 1,000 5,400 - 7120 ALLOCATED ADMINISTRATION 63,745 56,364 58,081 59,700 TOTAL HARBOR EXPENDITUES 1,033,723 855,164 868,383 880,340

HARBOR RESERVE AT JUNE 30TH 579,784 608,215 600,573 600,372

TOTAL EXPENDITURES & RESERVE 1,613,507 1,463,379 1,468,956 1,480,712

JUSTIFICATION AND EXPLANATION PAGE 101ACCT. HARBOR

NO. DESCRIPTIONREVENUES

4168 RAW FISH TAX- RECEIVE FROM STATE EACH YEAR BASED ON A PORTIONOF THE FISH PROCESSING IN WRANGELL

4170 FISHERIES BUSINESS TAX REVENUE- SHARED TAXES FROM STATE BASEDON FISH PROCESSING FROM FLOATING PROCESSERS

4180 HOIST REVENUE- HOIST USE IS NOW CHARGED TO THOSE USING IT.4357 ELECTRICITY COLLECTED/TRANSIENTS- AMOUNT PAID BY TRANSIENTS USING

HARBOR OR HOT BERTH POWER4375 STALL RENT - REVENUE FOR BILLINGS OF STALL RENT- BASED ON $25/FOOT4379 TRANSIENT MOORAGE- ALL TRANSIENT MOORAGE4400 VENDING MACHINE REVENUE- HARBOR SHARE OF VENDING MACHINE

REVENEUE LOCATED ON HARBOR PROPERTY4415 MATERIAL SALES- SALE OF OLD PILING, ETC.4475 COLLECTION RECOVERY- RECOVERY OF OLD ACCTS FROM COLLECTION AGENCY4505 FINES & FORFEITURES- THIS IS AMOUNT CHARGES ON DELINQUENT ACCOUNTS.4805 INTEREST INCOME- INTEREST INCOME EARNED ON RESERVE FUNDS4808 LABOR CHARGES/REVENUE-HARBOR STAFF CHARGES OUT TIME

EXPENDITURES5001 WAGES & SALARIES:

HARBOR MASTER 70,874 2 ASST. HARBORMASTERS 68,236 MAINTENANCE PERSON 49,285 VACATION AT 50% MAXIMUM 15,000 HARBOR ADMINISTRATIVE ASSISTANT 36,347

70% TO HARBOR 167,820 30% TO DOCK/BARGE 71,920

5005 OVERTIME- FOR BARGE RAMP & DOCK LANDINGS OFF HRS.5201 EMPLOYER COSTS- 70% TO HARBOR, 30% TO DOCK

SBS AND MEDICARE (7.58%) 18,435 RETIREMENT WITH STATE OF AK (37%)- 15% of this state pays 84,376 GROUP HEALTH & LIFE INSURANCE 91,280 WORKERS COMP INSURANCE 14,282

5605 UTILITIES EXPENSE- COST OF ELECTRICITY, GARBAGE, WATER, AND SEWER5620 GASOLINE AND LUBE OIL EXPENSE- BOAT GAS AND LUBE FOR EQUIPMENT

INCLUDING PUMPS, GENERATOR, CRANES, AND OTHER EQUIPMENT5810 MATERIALS AND SUPPLIES- SMALL TOOLS, PARTS, ETC.5860 UNIFORM ALLOWANCE- PURCHASE OF FLOAT COATS, AND OTHER CLOTHING

FOR SAFETY AND HARBOR PERSONNEL IDENTIFICATION5901 FACILTIY REPAIR AND MAINTENANCE- INCLUDES LUMBER, PILING, WATER

SYSTEM, PAINT, HIRED CONTRACTORS, AND ALL OTHER MATERIALS TO REPAIRAND MAINTAIN ALL PORTIONS OF THE HARBORS

5905 EQUIPMENT REPAIR AND MAINTENANCE- REPAIR OF OUTBOARD MOTOR, SAWS,PUMPS, RADIOS, AND OTHER EQUIPMENT

5907 HOIST EXPENSES- THIS INCLUDES ALL HOIST EXPENSES SUCH AS MAINTENANCEOF HOIST, SOFTWARE COSTS, INSPECTION COSTS AND OTHER NORMALCOSTS ASSOCIATED WITH THEIR SAFE OPERATION.

5911 FIRE EQUIPMENT- THIS IS A NEW LINE ITEM FOR THE PURCHASE AND MAINTENANCEOF FIRE EQUIPMENT ON THE FLOATS

6205 INSURANCE EXPENSE- THIS INCLUDES INSURANCE FOR THE HARBOR FOR VEHICLES, PROPERTY, LIABILITY, ETC.

6701 BAD DEBT EXPENSE- COST OF WRITING OFF BAD DEBTS6835 CAPITAL - $20,000 - HARBOR SKIFF & MOTOR/ HARBOR PORTION7103 COMMERCIAL FISHING INFRASTRUCTURE FUND- 1/3 OF BUDGET CAN COME

FROM RAW FISH TAX AND FISHERIES BUS TAX, BALANCE GOES TO CFI-FUND.7105 FLOAT REPLACEMENT FUND- ANNUAL AMOUNT THAT GOES INTO FR-FUND

BASED ON 12/25 OF STALL RENT.7110 PW/CONTRACTORS- WORK NEEDED TO BE DONE BY OTHERS7120 ALLOCATED ADMINISTRATION- ADMIN. COSTS ALLOCATED TO HARBOR-68%,

DOCK- 27%, TRAVEL LIFT- 5% FOR ADMIN. FUNCTION THAT APPLY TO ALL.

CITY AND BOROUGH OF WRANGELL PAGE 102SPECIAL RESERVE FUNDSFISCAL YEAR 2014-2015



HARBOR REPLACEMENT FUND


74.02 REVENUES - - - - TRANSFER FROM HARBOR 206,432 204,000 211,200 211,200 4805 INTEREST INCOME 179 3,000 3,000 3,000

TOTAL HARBOR REVENUES 206,611 207,000 214,200 214,200

TOTAL REVENUES & RESERVE 711,207 918,207 925,407 1,139,607

74.02 EXPENDITURES

6500 FLOAT REPLACEMENT EXP. - 33,000 0

TOTAL HARBOR EXPENDITUES - 33,000 - -

HARBOR RESERVE AT JUNE 30TH 711,207 885,207 925,407 1,139,607

TOTAL EXPENDITURES & RESERVE 711,207 918,207 925,407 1,139,607

COMMERCIAL FISHING INFRASTRUCTURE FUND


74.06 REVENUES - - - - TRANSFER FROM HARBOR 207,346 124,420 106,112 125,630 4805 INTEREST INCOME - 2,000 2,000 2,000

TOTAL CFIF REVENUES 207,346 126,420 108,112 127,630

TOTAL REVENUES & RESERVE 328,034 454,454 436,146 563,776

74.06 EXPENDITURES

6500 INFRASTRUCTURE EXPENSE 0 0 0 0

TOTAL CFIF EXPENDITUES - - - -

CFIF RESERVE AT JUNE 30TH 328,034 454,454 436,146 563,776


JUSTIFICATION AND EXPLANATION PAGE 103HARBOR REPLACEMENT FUND

ACCTNO. DESCRIPTION

HARBOR REPLACEMENT FUND

THE PORT COMMISSION INSTITUTED A PROGRAM TO INCREASE THE$12.00 MOORAGE RATE TO $25.00 OVER A 4 YEAR PERIOD. THE FUNDIS TO BE USED TO REPLACE EXISTING HARBOR FLOAT SYSTEMS WHICHWOULD INCLUDE ALL PORTIONS OF MAINTAINING THE REPLACING THE CURRENT FLOAT SYSTEMS AND RELATED INFRASTRUCTURES.13/25th OF STALL RENTS GOES TO SUPPORT HARBOR BUDGET. BALANCEGOES INTO FLOAT REPLACEMENT FUND

COMMERCIAL FISHING INFRASTRUTURE FUND

THE PORT COMMISSION HAS ADOPTED IN THEIR 2012-2013 FY BUDGETTO USE A PORTION OF THE RAW FISH TAX FOR IMPROVEMENTS ANDREPLACEMENT OF ITEMS THAT ARE USED BY THE COMMERCIAL FISHING INDUSTRY. THE AMOUNT WILL BE DETERMINED BY MULTIPLYINGTHE HARBOR OPERATING EXPENDITURES BY 33 1/3% TO DETERMINE THEAMOUNT OF THE RAW FISH TAX THAT WILL BE USED TO PROVIDE FINANCIAL SUPPORT TO THE HARBOR DEPARTMENT. THE REMAINING AMOUNT WILL BE TRANSFERRED AND THE END OF EACH FISCAL YEARTO AN ACCOUNT FOR THE ABOVE PURPOSE.

CITY AND BOROUGH OF WRANGELL PAGE 104PORT FUND - PORT FILL, DOCK AND BARGE RAMPFISCAL YEAR 2014-2015




74.03.00 (REVENUES)4107 PERS REVENUE 9,473 8,580 10,440 10,430 4350 RENTAL FEE(VENDOR BLDG) 154 - - - CITY DOCK RENOV. GRT 3,153,699 887,100 887,100 - 4360 ADVENTURE SERVICE FEE 276 - - - 4370 STORAGE REVENUE 96,774 95,000 80,000 82,000 4379 PORT TRANSIENT FEES 103 500 - 500 4380 WHARFAGE 45,989 52,000 65,000 66,000 4382 DOCKAGE REVENUE 48,379 52,000 53,000 51,000 4385 PORT DEVELOPMENT FUND 3,711 18,500 18,700 18,500 4805 INTEREST INCOME - 1,000 1,000 1,000 4823 PLANS AND SPECS REVENUE 130 - - -

TOTAL PORT (DOCK) REVENUES 3,358,688 1,114,680 1,115,240 229,430

TOTAL REVENUES & RESERVE 3,701,098 1,382,352 1,382,912 406,412

74.03.00 (EXPENDITURES)

5001 WAGES & SALARIES 70,723 72,390 78,040 71,920 5005 OVERTIME 4,959 2,000 1,500 2,000 5201 EMPLOYER COSTS 34,579 57,470 59,780 62,510 5605 UTILITIES EXPENSE 24,264 22,500 23,500 25,000 5810 MATERIALS AND SUPPLIES EXP 2,162 2,500 2,300 2,500 5901 FACILITY REPAIR & MAINT. 29,404 20,000 20,000 20,000 5905 EQUIPMENT REPAIR & MAINT 2,889 3,000 3,000 3,000 6205 DOCK & BARGE INSURANCE 6,440 11,000 9,350 9,250 6385 PORT DEV. FEE LOAN RETURN 1,855 9,250 2,000 2,000 CITY DOCK RENOVATIONS 3,155,033 887,100 887,100 - 6500 CAPITAL 66,670 100,000 100,000 10,000 7115 GENERAL FUND/STORAGE 10,800 - - - 7120 ALLOCATED ADMINISTRATION 23,647 20,909 19,360 19,900 TOTAL DOCK EXPENDITURES 3,433,426 1,208,119 1,205,930 228,080

DOCK RESERVE AS OF JUNE 30 267,672 174,233 176,982 178,332

TOTAL EXPENDITURES & RESERVE 3,701,098 1,382,352 1,382,912 406,412

LOAN FROM REVOLVING LOAN FUND FOR DOLPHINJULY 1, 2013 BALANCE 153,834$ 2014 FY ESTIMATE (1,750) EST. BALANCE AT JUNE 30, 2014 152,084$

JUSTIFICATION AND EXPLANATION PAGE 105DOCK/PORT

ACCTNO. DESCRIPTION

74.03.00 REVENUES4350 RENTAL FEE (VENDOR BLDG)- REVENUE FROM VENDOR BUILDING

AT CITY DOCK. MY PICK UP WITH ADDITIONAL TOUR BOAT LANDINGS4360 ADVENTURE SERVICE FEE- FEE FOR USE OF DOCK FACILITIES

TO CONDUCT CHARTER SERVICE BUSINESS4370 STORAGE REVENUE- STORAGE AT MILL DOCK SITE AND BOYER

SITE4380 WHARFAGE- REVENUES GENERATED ON CHARGES FOR FREIGHT GOING

ACROSS DOCK4382 DOCKAGE- REVENEUES GENERATED ON CHARGES FOR VESSELS DOCKING

AT MILL DOCK, BARGE RAMP, OR CITY DOCK4385 PORT DEVELOPMENT FUND- ADDITIONAL FEE CHARGED TO TOUR SHIPS4805 INTEREST INCOME- INTEREST EARNED ON RESERVE FUNDS.

EXPENDITURES5001 WAGES AND SALARIES- SEE SALARIES UNDER HARBOR EXPENDITURES5005 OVERTIME- BARGE LANDINGS, TOUR BOATS, LOG SHIPS, SNOW REMOVAL, ETC5201 EMPLOYER COSTS- SEE EMPLOYER COSTS UNDER HARBOR5605 UTILITIES EXPENSE- ELECTRICITY CHARGE FOR LIGHT, BARGE, ETC.5810 MATERIALS AND SUPPLIES- SMALL TOOLDS, PAINT, PARTS, LIGHTS, ETC.5901 FACILITY REPAIR AND MAINTENANCE- REPAIRS AND MAINTENANCE INCLUDES

MATERIALS TO KEEP BARGE, DOCKS, AND RELATED ITEMS REPAIRED5905 EQUIPMENT REPAIR AND MAINTENANCE- COMPRESSOR, RAMP, WATER LINE

AND LIGHTING6205 DOCK AND BARGE RAMP INSURANCE- COST OF INSURANCE6385 PORT DEVELOPMENT FEE LOAN RETURN- REPAY LOAN FOR PORT DOLPHIN6500 CAPTIAL- SKIFF & MOTOR/ DOCK AND BARGE PORTION6701 BAD DEBT EXPENSE- COST OF BAD DEBTS BEING WRITTEN OFF7120 ALLOCATED ADMINISTRATION- 27% OF ADMINISTRATION COSTS SUCH AS

PHONES, COMPUTERS, AND OTHER SUCH THINGS ARE DIVIDED BETWEENTHE TWO.

CITY AND BOROUGH OF WRANGELL PAGE 106PORT FUND - MARINE TRAVEL LIFTFISCAL YEAR 2014-2015




74.04.00 (REVENUES)4107 PERS STATE RELIEF 9,459 6,900 9,050 8,890 MARINE CTR. GRT REV 5,117,547 - - - 4357 ELECTRICAL REVENUE 1,860 3,000 2,300 3,000 4410 LIFT FEES- ROUND TRIP 123,979 135,000 127,000 140,000 4420 ENVIRONMENTAL FEES - 3,500 3,000 3,500 4430 HOIST 6,360 - - - 4450 WORK AREA STORAGE 51,654 43,000 48,000 52,000 4460 LONG-TERM STORAGE 121,065 86,000 110,000 115,000 4470 YARD LEASES - 36,940 37,400 47,064 4805 INTEREST INCOME - - - 1,500

TOTAL REVENUE 5,431,923 314,340 336,750 370,954

TOTAL REVENUE & RESERVES 5,481,885 407,700 430,110 537,784

74.04.00 (EXPENDITURES)5001 WAGES & SALARIES 82,359 75,610 84,000 75,950 5005 OVERTIME 2,418 4,000 1,410 4,000 5201 EMPLOYER COSTS 59,456 61,160 62,100 62,800 5605 UTILITIES EXPENSE 2,246 3,500 2,800 3,000 5610 FUEL OIL EXPENSE 5,241 6,000 7,000 7,000 5810 MATERIALS AND SUPPLIES EXP 5,797 10,000 11,600 10,000 5815 DERELICT DISPOSAL EXPEND. 3,000 - 3,000 5901 FACILITY REPAIR & MAINT. 9,450 6,000 6,000 6,000 5905 EQUIPMENT REPAIR & MAINT 3,424 5,000 3,500 5,000 6205 INSURANCE EXPENSE 4,370 17,000 17,000 17,850 MARINE CENTER 5,117,547 - - - 6500 CAPTIAL 46,485 25,000 25,000 40,000 7120 ALLOCATED ADMINISTRATION 15,422 13,637 19,360 19,900 7008 PERMANENT LOAN REPAY 23,510 23,510 23,510 23,510 7115 GENERAL FUND/STORAGE 10,800 - - -

TOTAL MARINE CENTER EXPEND. 5,388,525 253,417 263,280 278,010

MARINE TRAVEL LIFT 6/30 RESERVE 93,360 154,283 166,830 259,774

TOTAL EXPENDITURES & RESERVE 5,481,885 407,700 430,110 537,784

*NOTE*THE BOAT HAUL OUT BORROWED $235,096 FROM THE PERMANENT FUNDAND AGREED TO PAY BACK PRINCIPAL ONLY AT 10% PER YEAR FOR10 YEARS WITH FIRST PAYMENT BEGINNING IN THE 2009 FISCAL YEAR.

LOAN STATUSORIGINAL LOAN AMOUNT 211,586$ 2009 THRU 2013 PAYMENTS (94,040)$ 2014 FISCAL YEAR PAYMENT (23,510)$ LOAN BALANCE JUNE 30, 2014 94,036$

JUSTIFICATION AND EXPLANATION PAGE 107HAUL OUT

ACCTNO. DESCRIPTION

74.04.00 REVENUES4357 ELECTRICAL REVENUE- CHARGE TO BOATS FOR USING HARBOR PAID ELECTRICAL

SERVICE4410 LIFT FEES-FEES FOR HAULING BOATS4420 ENVIRONMENTAL FEES- CHARGES TO BOATS FOR ENVIRONMENTAL ISSUES4450 WORK AREA STORAGE- FEES FOR AREA DESIGNATED AS WORK AREA4460 LONG-TERM STORAGE- REVENUE FOR STORING BOATS HAULED BY

THE BOAT LIFT.4470 YARD LEASES- REVENUE FOR SPACE LEASE TO PRIVATE VENDORS

EXPENDITURES5001 WAGES AND SALARIES- THE SALARIES ARE ESTIMATED AT THIS

BOAT YARD AND TRAVEL LIFT MANAGER 56,039 VACATION/SICK LEAVE 4,000 TEMPORARY EMPLOYEE (6 MONTHS PER YEAR) 15,911

TOTAL 75,950 5005 OVERTIME- FOR TIMES WHEN IT IS NECESSARY TO COME IN AT

OFF HOURS FOR EMERGENCIES OR FOR OTHER NON-SCHEDULEDACTIVITIES.

5201 EMPLOYER COSTS- BENEFITS INCLUDE FICA/MEDICARE, RETIREMENT,INSURANCE, AND WORKER'S COMPENSATION.

5610 FUEL OIL EXPENSE- FUEL FOR HAUL OUT MACHINE.5810 MATERIALS AND SUPPLIES- THE MAJOR EXPENSE ITEM IN THIS

CATEGORY IS TO BUY THE INITIAL JACKS REQUIRED TO SHOREUP BOATS THAT ARE HAULED.

5901 FACILITY REPAIR AND MAINTENANCE- THIS IS TO MAINTAIN THEDOCK PORTION OF THE HAUL OUT FACILITY.

5905 EQUIPMENT REPAIR AND MAINTENANCE- THIS IS TO MAINTAIN THEHAUL OUT MACHINE AND ANY OTHER MISC. EQUIPMENT USEDSUCH AS PRESSURE WASHERS.

6005 PUBLICATION COSTS- COST OF NOTICES OR ADVERTISING.6205 INSURANCE EXPENSE-COST OF INSURANCE FOR LIABILTY AND

PROPERTY INSURANCE TO OPERATE THE FACILITY.6500 CAPITAL- $40,000 - HARBOR SKIFF, STRAPS, BLOCKING STANDS, ELECTRICAL7008 PERMANENT LOAN REPAY- THE PERMANENT FUND LOAN LOANED THE BOAT

HAUL OUT $235,096 TO BE PAID BACK OVER 10 YEARS AT 0% INTEREST.7120 ALLOCATED ADMINISTRATION- 5% OF ADMINISTRATIVE COSTS

GO TO TRAVEL LIFT.

CITY AND BOROUGH OF WRANGELL PAGE 108PORT FUND - ADMINISTRATION DEPARTMENTFISCAL YEAR 2014-2015



74.05.00

5301 TRAINING & TRAVEL EXPENSE 13,802 11,000 11,492 11,500 5501 AUDIT EXPENSE 5,597 6,200 6,200 6,510 5520 COMPUTER SYSTEM COSTS 2,625 2,400 2,400 2,400 5601 TELEPHONE EXPENSE 6,570 6,000 6,900 7,000 5610 HEATING OIL EXPENSE 275 1,100 600 1,000 5810 MATERIALS & SUPPLIES 9,896 5,500 6,500 6,500 5812 CREDIT CARD COSTS 10,620 9,500 11,500 11,500 5901 FACILITY REPAIR & MAINT. 2,011 3,000 3,500 3,500 5902 GARAGE ALLOC. VEHIC EXP 16,990 17,840 17,840 17,840 5905 EQUIPMENT REPAIR & MAINT 8,999 2,500 4,000 4,000 6005 PUBLICATION EXPENSE 7,894 6,000 6,000 6,000 6205 GENERAL INSURANCE EXP. 184 2,000 2,000 2,100 7106 CHARGES FROM FINANCE 17,350 17,870 17,870 18,760

TOTAL ADMINISTRATION EXPENSES 102,814 90,910 96,802 98,610

20% DOCK ALLOCATION (23,647) (20,909) (19,360) (19,722)

20% TRAVEL LIFT ALLOCATION (15,422) (13,637) (19,360) (19,722)

60% HARBOR ALLOCATION (63,745) (56,364) (58,081) (59,166)

TOTALS - - - -

JUSTIFICATION AND EXPLANATION PAGE 109ADMINISTRATION EXPENDITURES

ACCTNO. DESCRIPTION

5301 TRAINING AND TRAVEL- HARBOR MASTER CONFERENCE AND MISC.OTHER TRAINING FOR STAFF

5201 HEALTH SAVINGS ACCOUNT- TO SUPPLEMENT HEALTH CARE PLAN5501 AUDIT EXPENSE- PORT FUND SHARE OF COST OF AUDIT AND

ANNUAL FINANCIAL STATEMENTS5530 ATTORNEY EXPENSE- COST TO HIRE ATTORNEY FOR PORT FUND RELATED ISSUES5601 TELEPHONE EXPENSE- COST OF MONTHLY TELEPHONES, LONG

DISTANCE, CELL PHONES, AND INTERNET5610 HEATING OIL EXPENSE- HEATING OIL COST FOR NEW HARBOR

OFFICE5810 MATERIALS AND SUPPLIES- COST OF ALL OFFICE MATERIALS,

BILLING FORMS, COPY PAPER, TONER, RIBBONS, ETC.5901 FACILITY REPAIR AND MAINTENANCE- MAINTAINING BUILDING,

INCLUDING FURNACE, LIGHTS, ETC. 5902 GARAGE ALLOCATION/VEHICLE MAINTENANCE- AMOUNT GARAGE

CHARGES PORT FUND FOR MAINTENANCE ON ALL VEHICLES, INCLUDING GAS, OIL, TIRES, PARTS, LABOR, AND ALL OTHER MISC.REPAIRS TO VEHICLES.

5905 EQUIPMENT REPAIR AND MAINTENANCE- COMPUTERS, RADIOS,COPIER, AND OTHER OFFICE EQUIPMENT.

6005 PUBLICATION EXPENSE- COST OF ADVERTISING PORT MEETINGS,SPECIAL MEETINGS, AND OTHER NOTICES THAT NEED TO BE PUTIN THE PAPER OR SCANNER TO NOTIFY THE PUBLIC

6205 INSURANCE EXPENSE- INSURANCE COSTS RELATED TO PORT FUND AS A WHOLE7106 CHARGES FROM FINANCE DEPARTMENT- COST FROM THE FINANCE

DEPARTMENT FOR DOING PAYROLL & REPORTS, GENERAL ACCOUNTING, PURCHASE ORDERS, PAY BILLS, MINUTES, AGENDATYPING & MAILING, AUDIT WORK, FILING AND STORAGE OF ALLPORT AND HARBOR RECORDS.

110

BOND INDEBTEDNESS BALANCES AS OF JUNE 30, 2014

GENERAL OBIGATION MATURITY AMOUNT AMOUNT OUTSTANDINGBONDS DATE ISSUED UNISSUED BALANCE

2000 SCHOOL BONDS 2015 519,000 0 -

2011 REFUNDING SCH BONDS 210,000 0 85,000

2011 REFUNDING SCH BONDS 165,000 0 125,000

2002 SCHOOL BONDS 2017 485,000 0 -

2005 SCHOOL BONDS 2021 2,809,000 0 1,520,000

2010 SCHOOL BONDS 2021 220,000 0 160,000

TOTAL 4,408,000 1,890,000

* NOTE: ALL OF THE BONDS MARKED WERE INVOLVED IN A REFINANCING ISSUE TO PAY OFF OLDBONDS AND ISSUE NEW ONES AT A SAVINGS.

The debt requirement on issued bonds for the fiscal year ending June 30, 2015 is $364,675.Of this amount, the State of Alaska is schedule to pay $203,881.

REVENUE BONDS / LOANS

PORT LOAN TO PERM. FUND 235,096 - 94,036

PORT LOAN TO GENERAL FUND 200,000 152,084

1997 WATER UTILITY 2037 250,000 - 197,715

1997 SEWER UTILITY 2037 250,000 - 197,728

2000 WATER UTILITY **NOTE*** 1,501,836 593,751

TOTALS 2,436,932 1,235,314

****NOTE******THE 2000 WATER LOAN WITH DEC HAS REDEMPTION FUNDS SET UP TO PAY ALL DEBT PAYMENTS.

DEBT REQUIREMENT FOR WATER, SEWER, AND PORT FOR THE FISCAL YEARENDING JUNE 30, 2015 ARE AS FOLLOWS:

WATER: 104,256 ($89,987 paid by redemption funds, not water funds)

SEWER: 14,270

PORT/ DOCK-BARGE 2,000

G:\Lee\Budget\PRINT VERSIONS\PROPERTY TAX BREAKDOWN

CITY AND BOROUGH OF WRANGELL 111PROPERTY TAX ASSESSED VALUE2014 TAX YEAR (2014-2015 FISCAL YEAR)

2014 2013 CHANGESERVICE AREA LAND VALUE 63,632,850 63,678,550 (45,700) SERVICE AREA IMPROVEMENTS VALUE 145,053,100 144,191,200 861,900 TAX DIFFERENTIAL ZONE WITHIN SERVICE AREA 2,899,600 3,430,700 (531,100) LAND OUTSIDE SERVICE AREA 16,599,200 16,080,700 518,500

TOTAL ASSESSED VALUE 228,184,750$ 227,381,150$ 803,600$

LESS EXEMPTIONS:

SENIOR EXEMPTIONS 22,745,901 24,475,048 (1,729,147) SPRINKLER EXEMPTIONS 57,120 57,120 - DISABLED VETERANS 105,700 105,700 - GOVERNMENT, CHURCH & NATIVE LAND EXEMPTIONS 68,232,500 68,376,500 (144,000)

TOTAL EXEMPTIONS 91,141,221 93,014,368 (1,873,147)

TOTAL NET TAXABLE PROPERTY 137,043,529 134,366,782 2,676,747

SERVICE AREA -12.75 MILLS 1,621,578$ 1,586,964$ 34,614$ TAX DIFFERENTIAL ZONE - 4.0 MILLSOUTSIDE SERVICE AREA - 4.0 MILLS

City and Borough of Wrangell PAGE 112History of Assessed Real Property Value and Mill RateAssessed Value list is Taxable Portion only (does not include exempt property)

TaxableTax Year Assessed Value Mill Rate

1964 4,992,681 21.0 1965 6,970,965 17.5 1966 4,774,406 19.0 1967 8,140,928 20.0 1968 9,263,922 20.0 1969 9,520,141 20.0 1970 10,675,128 18.0 1971 11,030,024 18.0 1972 10,986,166 18.0 1973 11,707,500 18.0 1974 12,621,904 19.4 1975 19,354,805 12.9 1976 27,165,729 12.9 1977 32,582,703 11.9 1978 35,454,087 14.9 1979 36,955,342 14.9 1980 44,022,246 12.9 1981 47,412,284 7.2 1982 54,737,723 6.2 1983 63,443,902 3.2 1984 65,139,118 5.6 1985 71,744,827 8.0 1986 72,348,169 12.5 1987 67,797,763 12.5 1988 62,031,434 11.0 1989 68,372,049 9.0 1990 73,717,114 9.0 1991 77,027,746 9.0 1992 78,135,521 9.0 1993 78,499,195 10.0 1994 83,056,656 10.0 1995 83,292,081 10.0 1996 83,752,046 10.0 1997 88,926,348 10.0 1998 85,346,976 10.0 1999 89,456,936 12.0 2000 104,365,100 12.0 2001 97,434,310 10.0 2002 97,241,474 10.0 2003 97,185,596 12.0 2004 102,160,888 12.0 2005 107,558,963 12.0 2006 107,045,137 12.0 2007 106,450,637 12.75 2008 107,113,113 12.75 2009 125,018,898 12.75 2010 121,950,067 12.75 2011 123,105,720 12.75 - Service area, 4 mills in outside service area/diff. zone2012 126,422,574 12.75 2013 134,366,782 12.75 2014 137,043,529 12.75

Travel and Training Detail, All Departments Page 118City and Borough of Wrangell2014 - 2015 Fiscal Year

Department Date(s) Location Training, Event or Conference (reason for travel) Travel/ Transpor. Per Diem

Hotel/Lodging

Regist. / Other Total

Finance 11/17/14 to 11/20/14 Anchorage, AK Alaska Government Finance Officer's Association Annual Conference 500.00 250.00 600.00 460.00 1,810.00 5/3/15 to 5/5/15 Denali, AK Alaska Government Finance Officer's Association Spring Conference 500.00 200.00 715.00 275.00 1,690.00

UnknownJuneau or Anchorage, AK Two (2) staff to State of Alaska Retirement/Payroll training 600.00 400.00 500.00 - 1,500.00

Finance Department Total 5,000.00 Borough Manager 11/15/14 to

11/19/14 Anchorage, AK Alaska Association of Municipal Clerks (AAMC) Conference 475.00 225.00 400.00 460.00 1,560.00 spring D.C. Annual Lobbyist Trip 800.00 250.00 600.00 200.00 1,850.00 Other unknow Other meetings as required - estimate 4,590.00

Economic Devel. Director

10/24/14 to 10/29/14 Unspecified Alaska Media Roadshow sponsored by ATIA 800.00 200.00 600.00 200.00 1,800.00

Jan. 2015

Los Angeles, San Francisco or San Diego Travel Tradeshows - Two shows co-op with State or SATC 875.00 200.00 500.00 - 1,575.00

Feb. 2015

Los Angeles, San Francisco or San Diego Travel Tradeshows - Two shows co-op with State or SATC 875.00 200.00 500.00 - 1,575.00

Unspecified Unspecified Southeast Alaska Tourism Council 525.00 175.00 450.00 - 1,150.00 Unspecified Unspecified Alaska Rainforest Islands Board Meeting 275.00 100.00 150.00 - 525.00 Oct. 2014 Unspecified Alaska Travel Industry Association Annual Conference 650.00 225.00 450.00 - 1,325.00 11/6/14 to 11/10/14 Anchorage, AK International Economic Development Council Annual Conference 600.00 225.00 500.00 200.00 1,525.00 11/17/14 to 11/20/14 Anchorage, AK Alaska Municipal League/Alaska Planning Association Conference 300.00 112.00 250.00 100.00 762.00

Mar. 2015 Unspecified SEC Midsession Summit 350.00 175.00 450.00 175.00 1,150.00 Unspecified Unspecified SEC Board Retreat and/or Legislative Fly-In 350.00 175.00 450.00 175.00 1,150.00 Unspecified Unspecified Economic Development Statewide Meetings 600.00 225.00 500.00 200.00 1,525.00

Economic Development Director Total 14,062.00 Clerk 11/15/14 to

11/19/14 Anchorage, AK Alaska Association of Municipal Clerks (AAMC) Conference 475.00 225.00 400.00 460.00 1,560.00 6/8/15 to 6/13/15 Unknown IIMC Professional Development Master Clerks Academy PD4 390.00 275.00 100.00 850.00 1,615.00 n/a n/a Ed2Go Online Training through IIMC - - - 297.00 297.00

Clerk Total 39,596.00

Fire 11/5/14 to 11/9/14 Anchorage, AK EMS Annual Conference 900.00 250.00 400.00 100.00 1,650.00 9/21/14 to 9/26/14 Kenai, AK State Firefighters Conference 1,800.00 600.00 800.00 200.00 3,400.00 Apr. 2015 Juneau, AK SEREMS Annual EMS Symposium - - - - 1,500.00 Unknown Unknown Additional Training for Pump Test Instructor - - - - 1,500.00

Fire Department Total 8,050.00 Police

Unknown Wrangell, AKSeven (7) officers, 40 hours training; instructors flown to Wrangell when possible 4,200.00 1,750.00 5,400.00 2,100.00 13,450.00

December & May Unknown Alaska Chiefs of Police Annual Meetings 1,000.00 275.00 1,125.00 500.00 2,900.00

Police Department Total 16,350.00 Corrections

Unknown Unknown

Six week academy for any new hires (dispatch, APSIN, NCIC, as necessary to improve accuracy, training for new equipment, and AMD programs 600.00 2,250.00 2,850.00

GarageUnspecified Unspecified

One or two mechanics to one of the following: Electrical controls class; Ford training; Caterpillar training 900.00 400.00 700.00 500.00 2,500.00

Public Works Oct. 2014 Anchorage, AK Two (2) operators to ARWA Annual Conference & Training 1,000.00 400.00 1,000.00 1,000.00 5,350.00 Oct. 2014 Wrangell, AK Materials for ARWA Confined Space Training - - - 1,050.00 1,050.00 Sept. 2014 Denver, CO Building Inspection Certification Training, two weeks 1,650.00 600.00 1,500.00 1,800.00 5,550.00

Public Works Total 11,950.00 Library

2/26/15 to 3/1/15 Anchorage, AK

Alaska Library Association Annual Conference (workshops on various library issues, policies, technologies, and continuing education opportunities) 400.00 163.00 400.00 150.00 1,113.00

Oct. 2014 Anchorage, AKLibrary Directors Workshop (travel, per diem and hotel funded by Alaska State Library Grant) - - - - -

Unspecified Wrangell, AKOnline Library Workshops (usually funded by Alaska State Library OWL Project) - - - - -

Library Department Total 1,113.00 Parks Unspecified Anchorage, AK State-wide Trails Conference 600 250 500 225.00 1,575.00

9/24/14 to 9/26/14 Fairbanks, AK Alaska Recreation & Parks Annual Conference (one third of cost) 216.67 100 133.33 83.33 535.00

Parks Department Total 2,110.00 Pool 9/24/14 to

9/26/14 Fairbanks, AK Alaska Recreation & Parks Annual Conference (one third of cost) 216.67 100 133.33 83.33 535.00

Unspecified UnspecifiedPool operator training for new pool operator, in anticipation of possible departure of current pool operator. 650.00 250.00 300.00 400.00 1,600.00

Unspecified Unspecified American Red Cross Lifeguard Training/Certification - - - 2,080.00 2,080.00 Unspecified Unspecified American Red Cross WSI Training - - - 2,080.00 2,080.00 N/A N/A Hepatitis-B Vaccinations required - - - 1,460.00 1,460.00

Pool Department Total 7,755.00 Recreation 9/24/14 to

9/26/14 Fairbanks, AK Alaska Recreation & Parks Annual Conference (one third of cost) 216.67 100 133.33 83.33 535.00

Borough Fund Unspecified Unspecified State Meeting on Municipal Entitlement 350.00 125.00 250.00 90.00 815.00

Transient Tax Jan. or Feb. 2015 Seattle, WA Seattle Boat Show, 10 days, costs shared by Port and CVB. 1,500.00 700.00 2,100.00 800.00 5,100.00 Mar. or Apr. 2015 Unspecified Western Association of Convention and Visitor Bureaus Tech Summit 875.00 200.00 500.00 - 1,575.00 11/17/14 to 11/20/14 Anchorage, AK Alaska Municipal League/Alaska Planning Association Conference 300.00 112.00 250.00 100.00 762.00

Transient Tax Fund Total 7,437.00

Sewer Apr. 2015 Anchorage, AK AWWMA Annual Training Conference 1,000.00 450.00 1,000.00 1,000.00 3,450.00 Light Generation 12/9/14 to

12/11/14 Spokane, WA Supervising Union Employees 850.00 250.00 500.00 1,470.00 3,070.00 9/15/14 to 9/17/14 Las Vegas, NV NEC Essentials 900.00 250.00 450.00 1,210.00 2,810.00 Unspecified Missoula, MT Microsoft Access Training 870.00 200.00 500.00 695.00 2,265.00

Light Generation Total 8,145.00 Light Distribution 8/25/14 to

8/29/14 Seattle, WA Meter School 830.00 350.00 500.00 400.00 2,080.00 8/25/14 to 8/29/14 Seattle, WA Meter School 580.00 350.00 450.00 400.00 1,780.00 Unspecified Anchorage, AK Alaska Governor's Safety & Health 600.00 250.00 500.00 275.00 1,625.00 10/28/14 to 10/30/14 Stockton, CA Lineman Skills 950.00 300.00 320.00 1,560.00 3,130.00

Light Distribution Total 8,615.00 Water Apr. 2015 Anchorage, AK AWWMA Annual Training & Conference (one operator) 500.00 200.00 500.00 500.00 1,700.00

Ports & Harbors Oct. 2014 TBD Harbormaster Conference 500.00 150.00 600.00 600.00 1,850.00

Nov. 2014 Seattle, WAPacific Marine Expo (commercial boat show for organizations involved in fishing industry); Seattle, WA. 1,250.00 250.00 650.00 2,550.00 4,700.00

Jan. 2015 Seattle, WASeattle Boat Show; 2 staff (alternating) for 9 days, includes Harbormaster, at least one Port Commissioner, others. 1,250.00 900.00 1,300.00 1,500.00 4,950.00

11,500.00

OTHER INFORMATION PAGE 121

SUMMARY OF PERMANENT EMPLOYEES (WITH FULL BENEFITS)

2010- 2011- 2012- 2013- 2014-DEPARTMENT 2011 2012 2013 2014 2015FINANCE 4 4 4 4 4ADMINISTRATION 2 2 2 2 2CLERK 1 1 1 1 1FIRE 2 2 2 2 2POLICE 8 8 8 8 8POLICE/JAIL 6 6 6 6 6PUB. SAFETY BLDG 1 1 1 1 1GARAGE 2.5 2.5 2.5 2.5 2.5PUBLIC WORKS 6 6 6 6 6LIBRARY 2.5 2.5 2.5 2.5 2.5NOLAN CENTER 2.5 2.5 2.5 2.5 2.5POOL/RECREATION 2.5 2.5 2.5 2.5 2.5SEWER 2 2 2 2 2SANITATION 2 2 2 2 2ELECTRIC GENERATION 3 3 3 3 3ELECTRIC DISTRIB. 4 4 4 4 4WATER 1 1 1 1 1PORT / HARBOR 6 6 6 6 6

58 58 58 58 58

IN ADDITION TO THE ABOVE PERMANENANT EMPLOYEES WITH BENEFITS, THE BOROUGH EMPLOYEES TEMPORARY EMPLOYEES AT VARIOUS DEPARTMENTSSUCH AS LIFEGUARDS, THEATER WORKERS, SUMMER PARK MAINTENANCE,OFFICE RELIEF WORK, HARBOR SUMMER WORKERS, LIGHT DEPT. BRUSH CUTTERSAND SPECIAL SHORT TERM PROJECTS.

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