P.O. Drawer B Seldovia, Alaska 99663 Phone: (907) 234-7643, Fax: (907) 234-7430 email: cityclerk@cityofseldovia.com ________________________________________________________________

Posted 5/06/2020 at the Seldovia Post Office, the City Office, and www.cityofseldovia.com

PUBLIC NOTICE

City of Seldovia

City Council Budget Work Session

Friday, May 08, 2020 at 2:00pm

Agenda

A. CALL TO ORDER, 2:00 P.M.

B. DISCUSSION TOPIC(S)

1. FY2021 Budget Draft Proposal

C. COMMENTS OF THE AUDIENCE (3-minute time limit)

D. ADJOURNMENT NO LATER THAN 4:00P.M.

Next Regular Meeting is Monday, May 11, 2020 at 6:00 P.M. Virtual

***This meeting will be conducted in a modified format due to the current COVID-19

pandemic and CDC guidelines, the meeting will not physically be open to the public. ***

TO ATTEND THE MEETING VIRTUALLY:

1. As technology allows, this meeting will be Live-Streamed to the City’s new YouTube Channel

in order for the public to virtually attend. To find the meeting log onto YouTube and search for the

City of Seldovia. Public comments will not be able to made directly while watching the meeting

live on YouTube and must be submitted in writing beforehand by 12:00pm the day of the meeting,

or individuals can sign up with the city clerk to be called on the telephone during the meeting in

order to provide comments directly to the council telephonically.

2. The meeting will be available as a Zoom Webinar via the internet or telephone. Due to

increased security concerns individuals that wish to attend the meeting via Zoom must sign up

through email or leave a message with the City Clerk before the meeting. The Zoom Webinar link

or telephone number, whichever is requested, will not be provided until the day of the meeting.

Please call 907-234-7643 and leave a message or email cityclerk@cityofseldovia.com if you

would like to sign up for the direct Zoom Webinar link or telephone number. Public attending the

Zoom meeting directly via the link (not by telephone) will be able to use the “raise hand option” in

order to give public comment directly during the meeting. Those who plan to attend the meeting

via the telephone on Zoom can sign up by 12:00pm on the day of the meeting to be called on

during the meeting in order to provide comments directly to the council telephonically.

If you have questions or technical difficulties, please call 907-234-7643 or email cityclerk@cityofseldovia.com

City of Seldovia FY2021 BUDGET

Submitted by Cassidi Cameron, City Manager | FY2021 Budget Proposal | May 8, 2020

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__________________________________________________________________

P.O. Drawer B Seldovia, Alaska 99663 Phone: (907) 234-7643, Fax: (907) 234-7430 email: citymanager@cityofseldovia.com___________________________________________________________________

To: Mayor Lent and Seldovia City Council From: Cassidi Cameron Subject: CARES Act Funding, FY21 Budget Date: May 8, 2020 __________________________________________________________________________________

The purpose of this memo is to provide additional information for dissemination and discussion on the CARES Act Funding with the information we currently have and as it pertains to our FY2021 budget. Statewide municipalites are anticipating appropriations through the next year as it relates to funding, expenditures and economic impacts, Seldovia will be aligned and in tune to our fiscal position. We are anticipating additonal commitments to budgetary response as we realize the implications of COVID19 on our fiscal reality.

CARES Act Update:

There still remains to be very general information regarding the allowable expenditures and most local governments in the State are struggling to determine what’s allowable. The concern is that broad interpretations of the language will leave local governments on the hook for the money spent that is later deemed non-compliant. The consensus of the group still remains conservative and most are awaiting further direction.

Some are making decisions to offer programs to their local community, but are under the understanding that those programs (and the costs to administer them) might not be allowable under the CARES Act. Essentially they are authorizing the usage of local funds to provide these programs with the expectation that if the CARES Act does not reimburse the local government for those expenditures then the municipality/borough itself would be responsible to cover those costs. We are exploring community relief programs as more information becomes more certain.

There was also discussion regarding the timing of when this money would be made available to local governments. As you know, the Governor proposed a distribution plan with May 1st being the date of the first distribution. This did not happen and the funding is still pending legislative approval. There is hope that it will get passed on Monday May 11th , but this remains to be seen.

If the legislature were to approve the funding package Monday, the estimates are that the money still would not be dispersed for a couple weeks. This is due to the belief that the State will require municipal recipients to sign Grant Agreements laying out the funding and reporting stipulations. These agreements have yet to be developed.

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Local governments are also determining whether or not to pursue FEMA reimbursement while also receiving CARES funding. The advantage of pursuing FEMA reimbursement is that it frees up more of the CARES funding. The language in the CARES funding is less restrictive than FEMA and allows for broader uses.

Recommendations:

The recommendation is to remain conservative in the usage of the CARES funding until more detailed recommendations are available. We need to remain cautious and be diligent in our decisions. We do not want to incorrectly interpret and apply the CARES Act language as it may leave the City on the hook for expenses later deemed noncompliant. We also want to be purposeful in our approach to the funding as it relates to our mitigation and managemnt of COVID19 in Seldovia in the next year.

When the money is received by the City, there will be communication from Finance to Administration and Council. The money will be kept isolated in its own bank account and any interest earned on those funds will available for use only on COVID related expenditures. There is a floating preliminary concept to distribute some of the CARES funding to the local community through developed proposals, however, when clarity is received from the State, there will need to be more thorough discussions on how to handle that administratively. Any usage of this funding would need to be appropriated by council prior to the money being utilized inthat capacity.

Through the guidance of other municipal leaders and Alaska Municipal League, we are presenting the CARES Act Funding as a Special Revenue Fund that is its own independent operatiing fund. We will track expenditures as they are incurred and classified under the guidelines of permitance from OMB.

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FY21 Budget Summary

FY2021 Annual Personnel Expenses Includes wages, salaries, liabiltiites for all departments • 402,577.90

* FY2020 Annual Personnel ExpensesIncludes wages, salaries, liabiltiites for all departments • 509,177.25

Health Insurance FY2021: $58,375.80

GENERAL FUND REVENUESo Personal Property Tax: 10% decrease from FY20o Real Property Tax: 10% decrease from FY20o Sales Tax: 35% Decrease from FY20o Local Revenues: 11% increase from FY20 due to Seldovia Space Rents

GENERAL FUND EXPENDITURES: o Personnel Expenses: Services and personnel hours allocated for Finance, Clerk and

administration department allocations decreased by 10%. Service and employee operationsreduced to 30-32 hour workweeks.

o Essential services will be reduced in all departments: road maintenance, snowl removal, publicworks, clerk and finance administration allocations are reduced.

WATER REVENUES: o Water rates are scheduled at 1.4% COLA; July and August are also calculated with the 50%

COVID-19 COmmercial Utility Relief Program implemented

WATER EXPENDITURES: o Administration/personnel expenses reduced by 25%o WTP and Water personnel expenses are flat in order to maintain water plant operations and

utility maintainenceo Major Maintenance and Repair increased for water main repair projects

SEWER o Operational costs remain flat, revenues=expenditures; fund transfer noted from sewer to dock

DOCK REVENUES o Ferry schedule as a 48% decrease based on scheduled stops (confirmed through September, but

assumed for Spring of 2021)

DOCK EXPENDITURES o Wages and personnel expenditures reduced in conjunction with ferry stopso Fund transfer from SEWER 11,246.37

HARBOR REVENUES o Stall rental 17% decreaseo Tour Boat Landing Fee 47% decrease

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HARBOR EXPENDITURES o Personnel expenses reduced 20%o Reduced office hours in harbor; harbor assistants reducedo Float maintainance and repair projects accounted for, may need to be delayed

MMRF - Major Maintenance Repair Funds

FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 BALANCE General Fund 4,459.19 - 4,459.19

Water 17,279.00 21,670.54 - 2,204.70 11,157.44 23,499.13 75,810.81 Sewer 9,629.00 7,270.42 2,207.64 4,171.49 1,349.54 - 24,628.09 Dock 13,686.00 7,055.00 - - - 20,741.00

Boat Haul Out/Storage

22,517.00 23,009.50 12,293.40 19,671.09 6,149.39 11,042.99 94,683.37

Harbor 10,097.00 17,240.07 4,378.86 27,337.07

247,659.53

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1 | P a g e*Revised or New

COVID-19 RESPONSE FUNDING MAY 1, 2020

On March 27, 2020, Congress passed the federal act known as the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). This Act includes funding for a variety of State agencies for the response and mitigation of the public health crisis. It is anticipated that this will be an iterative process, with numerous additional items forthcoming as funding opportunities arise. This package, originally introduced on April 21 and revised May 1, addresses known federal relief received by the State. Other items such as homeless grants, housing programs, and broadband grants will be put forward as additional federal guidance becomes clear.

COVID-19 Response Fund (CRF) Distribution This funding is provided to the State for items that “are necessary expenditures incurred due to the public health crisis with respect to the Coronavirus Disease 2019 (COVID-19).” Expenditures of the Coronavirus Relief Fund are constrained by guidance released by the US Treasury on April 22.

Commerce – Direct Municipal Relief ($568.6 million)*:

• Funding is allocated using a combination of quantified economic activity metrics – such as retail,hospitality and tourism, regional commercial fishing, and other measures of commerce activity –and population as distributed through the community assistance program. Providescommunities with the resources needed to respond to first and second order impacts of COVID-19.

Commerce/AIDEA – Small Business Relief ($290 million)*:

• The Department of Commerce, Community & Economic Development (DCCED) through the

Alaska Industrial Development and Export Authority (AIDEA), will bolster the existing Sustaining

Alaska’s Future Economy (AK SAFE) program and other programs that will provide support to

struggling small businesses throughout the state.

• DCCED will allocate $750,000 to Alaska Regional Development Organizations to provide

technical support to Alaska small businesses applying for State grants and federal loans.

AHFC – Homelessness Assistance ($10.0 million)*:

• COVID-19 economic impacts have increased the need for homelessness assistance. This fundingwill provide grants to local communities and agencies to support programs designed to preventand reduce homelessness, provide services that prevent housing displacement, and assist thehomeless to transition back to permanent housing.

Health – Non-Profit Support ($50.0 million):

• Basic essential human services, including, but not limited to soup kitchens & food banks, non-residential emergency shelters, religious non-profits, homeless shelters, clothing items, andother entities supporting social welfare. No RPL is required as the Department of Health andSocial Services (DHSS) has adequate authorization to accept federal receipts.

Health – Health-Related COVID-19 Costs ($331.4 million)*:

• Support ongoing response and mitigation efforts with federal receipts and maintain acontingency for potential unknown impacts. No RPL is required as DHSS has adequateauthorization to accept federal receipts.

Direct Agency Funding Items Included in RPL Package: Education - Emergency Education Relief Funds ($44.9 million)*:

• Emergency grants to Local Education Agencies that are impacted by COVID-19. Distributed perthe Title-1 formula.

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2 | P a g e *Revised or New

COVID-19 RESPONSE FUNDING MAY 1, 2020

Education – Child Nutrition Funding ($41.9 million)*:

• Funding to schools and other institutions participating in the National School Lunch Program and related programs.

Education – National Endowment for the Arts Funding ($0.4 million)*:

• Grants to arts organizations, local arts agencies, and partners for emergency relief to sustain operations in response to COVID-19.

Transportation - Federal Transit Administration Grants ($29.0 million):

• Funds are available for operating expenses for all Federal Transit Administration 5311 recipients (non-urbanized areas) including Anchorage, Fairbanks, and the Alaska Marine Highway System

Transportation - Federal Aviation Administration Rural Airport System Maintenance ($49.0 million):

• Airport Grants will be used for statewide aviation and rural airport system operating and

maintenance expenses, where revenue or expenditure impacts have occurred.

Transportation - Measurement Standards and Whittier Tunnel Support ($3.0 million):

• Funding for unbudgeted and unanticipated expenditures related to ensuring continuity of

operations and program delivery within this appropriation.

Commerce - Economic Stimulus for Alaskan Fisheries ($100.0 million)

• Through the Federal CARES Act funding is being allocated to the National Fisheries Marine Service who will distribute funding to states to provide assistance to subsistence, charter/guide, and commercial fishery participants affected by COVID-19

Public Safety - U.S. Department of Justice Byrne-JAG Grant ($3.6 million)*:

• The program provides states with critical funding necessary to support a range of program areas including law enforcement, prosecution, indigent defense, courts, corrections, crime victim and witness initiatives, and mental health programs.

University – Higher Education Emergency Relief Fund ($5.0 million)*:

• Grants directly to students and institutions impacted by the COVID-19 public health crisis.

Items Not Requiring RPL Transportation - International Airport ($32.1 million)

• Funds will be accepted directly by the International Airport System to support airport operations.

Office of the Governor – Elections Support ($3.0 million)

• Funds are used to support modifications to the current elections process in light of the COVID-19 public health crisis. Authority already exists to deposit funds into the Election Fund, but a subsequent project appropriation will be required in the near future.

Commerce - Community Development Block Grants ($2.8 Million):

• Funds to alleviate the causes and conditions of poverty in communities. Sufficient prior-year funding exists to receive these federal receipts.

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Coronavirus Relief Fund Guidance for State, Territorial, Local, and Tribal Governments

April 22, 2020

The purpose of this document is to provide guidance to recipients of the funding available under section 601(a) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act established the Coronavirus Relief Fund (the “Fund”) and appropriated $150 billion to the Fund. Under the CARES Act, the Fund is to be used to make payments for specified uses to States and certain local governments; the District of Columbia and U.S. Territories (consisting of the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands); and Tribal governments.

The CARES Act provides that payments from the Fund may only be used to cover costs that—

1. are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19);

2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) for the State or government; and

3. were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020.1

The guidance that follows sets forth the Department of the Treasury’s interpretation of these limitations on the permissible use of Fund payments.

Necessary expenditures incurred due to the public health emergency

The requirement that expenditures be incurred “due to” the public health emergency means that expenditures must be used for actions taken to respond to the public health emergency. These may include expenditures incurred to allow the State, territorial, local, or Tribal government to respond directly to the emergency, such as by addressing medical or public health needs, as well as expenditures incurred to respond to second-order effects of the emergency, such as by providing economic support to those suffering from employment or business interruptions due to COVID-19-related business closures.

Funds may not be used to fill shortfalls in government revenue to cover expenditures that would not otherwise qualify under the statute. Although a broad range of uses is allowed, revenue replacement is not a permissible use of Fund payments.

The statute also specifies that expenditures using Fund payments must be “necessary.” The Department of the Treasury understands this term broadly to mean that the expenditure is reasonably necessary for its intended use in the reasonable judgment of the government officials responsible for spending Fund payments.

Costs not accounted for in the budget most recently approved as of March 27, 2020

The CARES Act also requires that payments be used only to cover costs that were not accounted for in the budget most recently approved as of March 27, 2020. A cost meets this requirement if either (a) the cost cannot lawfully be funded using a line item, allotment, or allocation within that budget or (b) the cost

1 See Section 601(d) of the Social Security Act, as added by section 5001 of the CARES Act.

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is for a substantially different use from any expected use of funds in such a line item, allotment, or allocation.

The “most recently approved” budget refers to the enacted budget for the relevant fiscal period for the particular government, without taking into account subsequent supplemental appropriations enacted or other budgetary adjustments made by that government in response to the COVID-19 public health emergency. A cost is not considered to have been accounted for in a budget merely because it could be met using a budgetary stabilization fund, rainy day fund, or similar reserve account.

Costs incurred during the period that begins on March 1, 2020, and ends on December 30, 2020

A cost is “incurred” when the responsible unit of government has expended funds to cover the cost.

Nonexclusive examples of eligible expenditures

Eligible expenditures include, but are not limited to, payment for: 1. Medical expenses such as:

• COVID-19-related expenses of public hospitals, clinics, and similar facilities. • Expenses of establishing temporary public medical facilities and other measures to increase

COVID-19 treatment capacity, including related construction costs. • Costs of providing COVID-19 testing, including serological testing. • Emergency medical response expenses, including emergency medical transportation, related

to COVID-19. • Expenses for establishing and operating public telemedicine capabilities for COVID-19-

related treatment. 2. Public health expenses such as:

• Expenses for communication and enforcement by State, territorial, local, and Tribal governments of public health orders related to COVID-19.

• Expenses for acquisition and distribution of medical and protective supplies, including sanitizing products and personal protective equipment, for medical personnel, police officers, social workers, child protection services, and child welfare officers, direct service providers for older adults and individuals with disabilities in community settings, and other public health or safety workers in connection with the COVID-19 public health emergency.

• Expenses for disinfection of public areas and other facilities, e.g., nursing homes, in response to the COVID-19 public health emergency.

• Expenses for technical assistance to local authorities or other entities on mitigation of COVID-19-related threats to public health and safety.

• Expenses for public safety measures undertaken in response to COVID-19. • Expenses for quarantining individuals.

3. Payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency.

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4. Expenses of actions to facilitate compliance with COVID-19-related public health measures, such as: • Expenses for food delivery to residents, including, for example, senior citizens and other

vulnerable populations, to enable compliance with COVID-19 public health precautions. • Expenses to facilitate distance learning, including technological improvements, in connection

with school closings to enable compliance with COVID-19 precautions. • Expenses to improve telework capabilities for public employees to enable compliance with

COVID-19 public health precautions. • Expenses of providing paid sick and paid family and medical leave to public employees to

enable compliance with COVID-19 public health precautions. • COVID-19-related expenses of maintaining state prisons and county jails, including as relates

to sanitation and improvement of social distancing measures, to enable compliance with COVID-19 public health precautions.

• Expenses for care for homeless populations provided to mitigate COVID-19 effects and enable compliance with COVID-19 public health precautions.

5. Expenses associated with the provision of economic support in connection with the COVID-19 public health emergency, such as: • Expenditures related to the provision of grants to small businesses to reimburse the costs of

business interruption caused by required closures. • Expenditures related to a State, territorial, local, or Tribal government payroll support

program. • Unemployment insurance costs related to the COVID-19 public health emergency if such

costs will not be reimbursed by the federal government pursuant to the CARES Act or otherwise.

6. Any other COVID-19-related expenses reasonably necessary to the function of government that satisfy the Fund’s eligibility criteria.

Nonexclusive examples of ineligible expenditures2 The following is a list of examples of costs that would not be eligible expenditures of payments from the Fund.

1. Expenses for the State share of Medicaid.3

2. Damages covered by insurance. 3. Payroll or benefits expenses for employees whose work duties are not substantially dedicated to

mitigating or responding to the COVID-19 public health emergency.

2 In addition, pursuant to section 5001(b) of the CARES Act, payments from the Fund may not be expended for an elective abortion or on research in which a human embryo is destroyed, discarded, or knowingly subjected to risk of injury or death. The prohibition on payment for abortions does not apply to an abortion if the pregnancy is the result of an act of rape or incest; or in the case where a woman suffers from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed. Furthermore, no government which receives payments from the Fund may discriminate against a health care entity on the basis that the entity does not provide, pay for, provide coverage of, or refer for abortions. 3 See 42 C.F.R. § 433.51 and 45 C.F.R. § 75.306.

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4. Expenses that have been or will be reimbursed under any federal program, such as the reimbursement by the federal government pursuant to the CARES Act of contributions by States to State unemployment funds.

5. Reimbursement to donors for donated items or services. 6. Workforce bonuses other than hazard pay or overtime. 7. Severance pay. 8. Legal settlements.

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Coronavirus Relief Fund Frequently Asked Questions Updated as of May 4, 2020

The following answers to frequently asked questions supplement Treasury’s Coronavirus Relief Fund (“Fund”) Guidance for State, Territorial, Local, and Tribal Governments, dated April 22, 2020, (“Guidance”).1 Amounts paid from the Fund are subject to the restrictions outlined in the Guidance and set forth in section 601(d) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”).

Eligible Expenditures

Are governments required to submit proposed expenditures to Treasury for approval? No. Governments are responsible for making determinations as to what expenditures are necessary due to the public health emergency with respect to COVID-19 and do not need to submit any proposed expenditures to Treasury. The Guidance says that funding can be used to meet payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. How does a government determine whether payroll expenses for a given employee satisfy the “substantially dedicated” condition?

The Fund is designed to provide ready funding to address unforeseen financial needs and risks created by the COVID-19 public health emergency. For this reason, and as a matter of administrative convenience in light of the emergency nature of this program, a State, territorial, local, or Tribal government may presume that payroll costs for public health and public safety employees are payments for services substantially dedicated to mitigating or responding to the COVID-19 public health emergency, unless the chief executive (or equivalent) of the relevant government determines that specific circumstances indicate otherwise. The Guidance says that a cost was not accounted for in the most recently approved budget if the cost is for a substantially different use from any expected use of funds in such a line item, allotment, or allocation. What would qualify as a “substantially different use” for purposes of the Fund eligibility? Costs incurred for a “substantially different use” include, but are not necessarily limited to, costs of personnel and services that were budgeted for in the most recently approved budget but which, due entirely to the COVID-19 public health emergency, have been diverted to substantially different functions. This would include, for example, the costs of redeploying corrections facility staff to enable compliance with COVID-19 public health precautions through work such as enhanced sanitation or enforcing social distancing measures; the costs of redeploying police to support management and enforcement of stay-at-home orders; or the costs of diverting educational support staff or faculty to develop online learning capabilities, such as through providing information technology support that is not part of the staff or faculty’s ordinary responsibilities. Note that a public function does not become a “substantially different use” merely because it is provided from a different location or through a different manner. For example, although developing online

1 The Guidance is available at https://home.treasury.gov/system/files/136/Coronavirus-Relief-Fund-Guidance-for-State-Territorial-Local-and-Tribal-Governments.pdf.

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instruction capabilities may be a substantially different use of funds, online instruction itself is not a substantially different use of public funds than classroom instruction. May a State receiving a payment transfer funds to a local government?

Yes, provided that the transfer qualifies as a necessary expenditure incurred due to the public health emergency and meets the other criteria of section 601(d) of the Social Security Act. Such funds would be subject to recoupment by the Treasury Department if they have not been used in a manner consistent with section 601(d) of the Social Security Act.

May a unit of local government receiving a Fund payment transfer funds to another unit of government?

Yes. For example, a county may transfer funds to a city, town, or school district within the county and a county or city may transfer funds to its State, provided that the transfer qualifies as a necessary expenditure incurred due to the public health emergency and meets the other criteria of section 601(d) of the Social Security Act outlined in the Guidance. For example, a transfer from a county to a constituent city would not be permissible if the funds were intended to be used simply to fill shortfalls in government revenue to cover expenditures that would not otherwise qualify as an eligible expenditure.

Is a Fund payment recipient required to transfer funds to a smaller, constituent unit of government within its borders?

No. For example, a county recipient is not required to transfer funds to smaller cities within the county’s borders. Are recipients required to use other federal funds or seek reimbursement under other federal programs before using Fund payments to satisfy eligible expenses? No. Recipients may use Fund payments for any expenses eligible under section 601(d) of the Social Security Act outlined in the Guidance. Fund payments are not required to be used as the source of funding of last resort. However, as noted below, recipients may not use payments from the Fund to cover expenditures for which they will receive reimbursement. Are there prohibitions on combining a transaction supported with Fund payments with other CARES Act funding or COVID-19 relief Federal funding?

Recipients will need to consider the applicable restrictions and limitations of such other sources of funding. In addition, expenses that have been or will be reimbursed under any federal program, such as the reimbursement by the federal government pursuant to the CARES Act of contributions by States to State unemployment funds, are not eligible uses of Fund payments. Are States permitted to use Fund payments to support state unemployment insurance funds generally? To the extent that the costs incurred by a state unemployment insurance fund are incurred due to the COVID-19 public health emergency, a State may use Fund payments to make payments to its respective state unemployment insurance fund, separate and apart from such State’s obligation to the unemployment insurance fund as an employer. This will permit States to use Fund payments to prevent expenses related to the public health emergency from causing their state unemployment insurance funds to become insolvent.

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Are recipients permitted to use Fund payments to pay for unemployment insurance costs incurred by the recipient as an employer? Yes, Fund payments may be used for unemployment insurance costs incurred by the recipient as an employer (for example, as a reimbursing employer) related to the COVID-19 public health emergency if such costs will not be reimbursed by the federal government pursuant to the CARES Act or otherwise. The Guidance states that the Fund may support a “broad range of uses” including payroll expenses for several classes of employees whose services are “substantially dedicated to mitigating or responding to the COVID-19 public health emergency.” What are some examples of types of covered employees? The Guidance provides examples of broad classes of employees whose payroll expenses would be eligible expenses under the Fund. These classes of employees include public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. Payroll and benefit costs associated with public employees who could have been furloughed or otherwise laid off but who were instead repurposed to perform previously unbudgeted functions substantially dedicated to mitigating or responding to the COVID-19 public health emergency are also covered. Other eligible expenditures include payroll and benefit costs of educational support staff or faculty responsible for developing online learning capabilities necessary to continue educational instruction in response to COVID-19-related school closures. Please see the Guidance for a discussion of what is meant by an expense that was not accounted for in the budget most recently approved as of March 27, 2020. In some cases, first responders and critical health care workers that contract COVID-19 are eligible for workers’ compensation coverage. Is the cost of this expanded workers compensation coverage eligible? Increased workers compensation cost to the government due to the COVID-19 public health emergency incurred during the period beginning March 1, 2020, and ending December 30, 2020, is an eligible expense. If a recipient would have decommissioned equipment or not renewed a lease on particular office space or equipment but decides to continue to use the equipment or to renew the lease in order to respond to the public health emergency, are the costs associated with continuing to operate the equipment or the ongoing lease payments eligible expenses? Yes. To the extent the expenses were previously unbudgeted and are otherwise consistent with section 601(d) of the Social Security Act outlined in the Guidance, such expenses would be eligible. May recipients provide stipends to employees for eligible expenses (for example, a stipend to employees to improve telework capabilities) rather than require employees to incur the eligible cost and submit for reimbursement? Expenditures paid for with payments from the Fund must be limited to those that are necessary due to the public health emergency. As such, unless the government were to determine that providing assistance in the form of a stipend is an administrative necessity, the government should provide such assistance on a reimbursement basis to ensure as much as possible that funds are used to cover only eligible expenses.

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May Fund payments be used for COVID-19 public health emergency recovery planning? Yes. Expenses associated with conducting a recovery planning project or operating a recovery coordination office would be eligible, if the expenses otherwise meet the criteria set forth in section 601(d) of the Social Security Act outlined in the Guidance. Are expenses associated with contact tracing eligible? Yes, expenses associated with contract tracing are eligible. To what extent may a government use Fund payments to support the operations of private hospitals? Governments may use Fund payments to support public or private hospitals to the extent that the costs are necessary expenditures incurred due to the COVID-19 public health emergency, but the form such assistance would take may differ. In particular, financial assistance to private hospitals could take the form of a grant or a short-term loan. May payments from the Fund be used to assist individuals with enrolling in a government benefit program for those who have been laid off due to COVID-19 and thereby lost health insurance? Yes. To the extent that the relevant government official determines that these expenses are necessary and they meet the other requirements set forth in section 601(d) of the Social Security Act outlined in the Guidance, these expenses are eligible. May recipients use Fund payments to facilitate livestock depopulation incurred by producers due to supply chain disruptions? Yes, to the extent these efforts are deemed necessary for public health reasons or as a form of economic support as a result of the COVID-19 health emergency. Would providing a consumer grant program to prevent eviction and assist in preventing homelessness be considered an eligible expense? Yes, assuming that the recipient considers the grants to be a necessary expense incurred due to the COVID-19 public health emergency and the grants meet the other requirements for the use of Fund payments under section 601(d) of the Social Security Act outlined in the Guidance. As a general matter, providing assistance to recipients to enable them to meet property tax requirements would not be an eligible use of funds, but exceptions may be made in the case of assistance designed to prevent foreclosures. May recipients create a “payroll support program” for public employees? Use of payments from the Fund to cover payroll or benefits expenses of public employees are limited to those employees whose work duties are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. May recipients use Fund payments to cover employment and training programs for employees that have been furloughed due to the public health emergency? Yes, this would be an eligible expense if the government determined that the costs of such employment and training programs would be necessary due to the public health emergency.

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May recipients use Fund payments to provide emergency financial assistance to individuals and families directly impacted by a loss of income due to the COVID-19 public health emergency? Yes, if a government determines such assistance to be a necessary expenditure. Such assistance could include, for example, a program to assist individuals with payment of overdue rent or mortgage payments to avoid eviction or foreclosure or unforeseen financial costs for funerals and other emergency individual needs. Such assistance should be structured in a manner to ensure as much as possible, within the realm of what is administratively feasible, that such assistance is necessary. The Guidance provides that eligible expenditures may include expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. What is meant by a “small business,” and is the Guidance intended to refer only to expenditures to cover administrative expenses of such a grant program? Governments have discretion to determine what payments are necessary. A program that is aimed at assisting small businesses with the costs of business interruption caused by required closures should be tailored to assist those businesses in need of such assistance. The amount of a grant to a small business to reimburse the costs of business interruption caused by required closures would also be an eligible expenditure under section 601(d) of the Social Security Act, as outlined in the Guidance. The Guidance provides that expenses associated with the provision of economic support in connection with the public health emergency, such as expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures, would constitute eligible expenditures of Fund payments. Would such expenditures be eligible in the absence of a stay-at-home order? Fund payments may be used for economic support in the absence of a stay-at-home order if such expenditures are determined by the government to be necessary. This may include, for example, a grant program to benefit small businesses that close voluntarily to promote social distancing measures or that are affected by decreased customer demand as a result of the COVID-19 public health emergency. May Fund payments be used to assist impacted property owners with the payment of their property taxes? Fund payments may not be used for government revenue replacement, including the provision of assistance to meet tax obligations. May Fund payments be used to replace foregone utility fees? If not, can Fund payments be used as a direct subsidy payment to all utility account holders? Fund payments may not be used for government revenue replacement, including the replacement of unpaid utility fees. Fund payments may be used for subsidy payments to electricity account holders to the extent that the subsidy payments are deemed by the recipient to be necessary expenditures incurred due to the COVID-19 public health emergency and meet the other criteria of section 601(d) of the Social Security Act outlined in the Guidance. For example, if determined to be a necessary expenditure, a government could provide grants to individuals facing economic hardship to allow them to pay their utility fees and thereby continue to receive essential services. Could Fund payments be used for capital improvement projects that broadly provide potential economic development in a community?

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6

In general, no. If capital improvement projects are not necessary expenditures incurred due to the COVID-19 public health emergency, then Fund payments may not be used for such projects. However, Fund payments may be used for the expenses of, for example, establishing temporary public medical facilities and other measures to increase COVID-19 treatment capacity or improve mitigation measures, including related construction costs. The Guidance includes workforce bonuses as an example of ineligible expenses but provides that hazard pay would be eligible if otherwise determined to be a necessary expense. Is there a specific definition of “hazard pay”? Hazard pay means additional pay for performing hazardous duty or work involving physical hardship, in each case that is related to COVID-19. The Guidance provides that ineligible expenditures include “[p]ayroll or benefits expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency.” Is this intended to relate only to public employees? Yes. This particular nonexclusive example of an ineligible expenditure relates to public employees. A recipient would not be permitted to pay for payroll or benefit expenses of private employees and any financial assistance (such as grants or short-term loans) to private employers are not subject to the restriction that the private employers’ employees must be substantially dedicated to mitigating or responding to the COVID-19 public health emergency. May counties pre-pay with CARES Act funds for expenses such as a one or two-year facility lease, such as to house staff hired in response to COVID-19?

A government should not make prepayments on contracts using payments from the Fund to the extent that doing so would not be consistent with its ordinary course policies and procedures.

Questions Related to Administration of Fund Payments

Do governments have to return unspent funds to Treasury?

Yes. Section 601(f)(2) of the Social Security Act, as added by section 5001(a) of the CARES Act, provides for recoupment by the Department of the Treasury of amounts received from the Fund that have not been used in a manner consistent with section 601(d) of the Social Security Act. If a government has not used funds it has received to cover costs that were incurred by December 30, 2020, as required by the statute, those funds must be returned to the Department of the Treasury. What records must be kept by governments receiving payment? A government should keep records sufficient to demonstrate that the amount of Fund payments to the government has been used in accordance with section 601(d) of the Social Security Act May recipients deposit Fund payments into interest bearing accounts? Yes, provided that if recipients separately invest amounts received from the Fund, they must use the interest earned or other proceeds of these investments only to cover expenditures incurred in accordance with section 601(d) of the Social Security Act and the Guidance on eligible expenses. If a government deposits Fund payments in a government’s general account, it may use those funds to meet immediate cash management needs provided that the full amount of the payment is used to cover necessary

19

7

expenditures. Fund payments are not subject to the Cash Management Improvement Act of 1990, as amended. May governments retain assets purchased with payments from the Fund?

Yes, if the purchase of the asset was consistent with the limitations on the eligible use of funds provided by section 601(d) of the Social Security Act.

What rules apply to the proceeds of disposition or sale of assets acquired using payments from the Fund?

If such assets are disposed of prior to December 30, 2020, the proceeds would be subject to the restrictions on the eligible use of payments from the Fund provided by section 601(d) of the Social Security Act.

20

Municipality or Community

 Total CAP based 

payment 

Direct Cost 

Distribution #1

May 1, 2020  Initial Distribution 

of CAP and Direct 

Costs

July 1, 2020    Direct Cost

Distribution #2 

 October 1, 2020 

Direct Cost 

Distribution #3  

Total Community 

Assistance Plus 

COVID Relief 

Adak 171,642$                  228,025.50           399,667$                 228,026$            228,026$                    855,718$                    

Akhiok 101,446$                  ‐                         101,446$                 ‐$                    ‐$                            101,446$                    

Akiachak 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Akiak 207,556$                  ‐                         207,556$                 ‐$                    ‐$                            207,556$                    

Akutan 399,533$                  496,332.00           895,865$                 496,332$            496,332$                    1,888,529$                 

Alakanuk 312,686$                  36,633.75              349,320$                 36,634$              36,634$                      422,587$                    

Alatna 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Aleknagik 156,949$                  61,284.75              218,234$                 61,285$              61,285$                      340,804$                    

Aleutians East Borough 326,237$                  1,132,539.00        1,458,776$             1,132,539$        1,132,539$                3,723,854$                 

Allakaket 128,545$                  ‐                         128,545$                 ‐$                    ‐$                            128,545$                    

Ambler 168,703$                  7,722.00                176,425$                 7,722$                7,722$                        191,869$                    

Anaktuvuk Pass 197,761$                  585.00                   198,346$                 585$                   585$                           199,516$                    

Anchorage 96,809,287$             19,968,093.00      116,777,380$         19,968,093$      19,968,093$              156,713,566$            

Anderson 162,826$                  5,437.50                168,264$                 5,438$                5,438$                        179,139$                    

Angoon 208,862$                  10,998.75              219,860$                 10,999$              10,999$                      241,858$                    

Aniak 233,349$                  21,468.00              254,817$                 21,468$              21,468$                      297,753$                    

Anvik 101,119$                  ‐                         101,119$                 ‐$                    ‐$                            101,119$                    

Arctic Village 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Atka 90,345$                    ‐                         90,345$                   ‐$                    ‐$                            90,345$                      

Atmautluak 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Atqasuk 160,214$                  ‐                         160,214$                 ‐$                    ‐$                            160,214$                    

Barrow 1,791,042$               ‐                         1,791,042$             ‐$                    ‐$                            1,791,042$                 

Beaver 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Bethel 2,078,028$               2,115,450.75        4,193,479$             2,115,451$        2,115,451$                8,424,380$                 

Bettles 78,591$                    1,071.00                79,662$                   1,071$                1,071$                        81,804$                      

Big Delta 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Big Salt 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Brevig Mission 225,839$                  16,623.75              242,463$                 16,624$              16,624$                      275,711$                    

Bristol Bay Borough 634,353$                  610,356.00           1,244,709$             610,356$            610,356$                    2,465,421$                 

Buckland 241,837$                  42,669.00              284,506$                 42,669$              42,669$                      369,844$                    

Central 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Chalkyitsik 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Chefornak 219,309$                  3,681.00                222,990$                 3,681$                3,681$                        230,352$                    

Chenega Bay 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Chevak 425,652$                  28,417.50              454,070$                 28,418$              28,418$                      510,905$                    

Chignik 106,996$                  13,863.00              120,859$                 13,863$              13,863$                      148,585$                    

Chistochina 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Chitina 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Chuathbaluk 111,241$                  ‐                         111,241$                 ‐$                    ‐$                            111,241$                    

Circle 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Clark's Point 92,957$                    ‐                         92,957$                   ‐$                    ‐$                            92,957$                      

Coffman Cove 129,851$                  ‐                         129,851$                 ‐$                    ‐$                            129,851$                    

Cold Bay 95,569$                    3,928.50                99,497$                   3,929$                3,929$                        107,354$                    

Copper Center 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Cordova 845,521$                  856,462.50           1,701,983$             856,463$            856,463$                    3,414,908$                 

Craig 432,509$                  446,685.00           879,194$                 446,685$            446,685$                    1,772,564$                 

Crooked Creek 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Deering 129,851$                  7,335.75                137,186$                 7,336$                7,336$                        151,858$                    

Delta Junction 459,281$                  ‐                         459,281$                 ‐$                    ‐$                            459,281$                    

Deltana 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Denali Borough 855,388$                  985,182.00           1,840,570$             985,182$            985,182$                    3,810,934$                 

Dillingham 852,704$                  850,592.25           1,703,296$             850,592$            850,592$                    3,404,481$                 

Diomede 107,323$                  3,261.75                110,584$                 3,262$                3,262$                        117,108$                    

Dot Lake Village 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Dry Creek 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Eagle 101,119$                  ‐                         101,119$                 ‐$                    ‐$                            101,119$                    

Eagle Village 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Edna Bay 89,039$                    ‐                         89,039$                   ‐$                    ‐$                            89,039$                      

Eek 188,293$                  8,750.25                197,043$                 8,750$                8,750$                        214,543$                    

Egegik 100,140$                  262,244.25           362,384$                 262,244$            262,244$                    886,873$                    

Ekwok 109,608$                  ‐                         109,608$                 ‐$                    ‐$                            109,608$                    

Elfin Cove 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Elim 195,149$                  21,786.00              216,935$                 21,786$              21,786$                      260,507$                    

Emmonak 358,069$                  87,381.00              445,450$                 87,381$              87,381$                      620,212$                    

 Distribution of Funds by Community Inclusive of All Community RPLs

CARES Act CRF Community Distribution Page 1 of 4 Revised 5/1/202021

Municipality or Community

 Total CAP based 

payment 

Direct Cost 

Distribution #1

May 1, 2020  Initial Distribution 

of CAP and Direct 

Costs

July 1, 2020    Direct Cost

Distribution #2 

 October 1, 2020 

Direct Cost 

Distribution #3  

Total Community 

Assistance Plus 

COVID Relief 

Fairbanks 10,414,346$             1,863,597.00        12,277,943$           1,863,597$        1,863,597$                16,005,137$               

Fairbanks North Star Borough 21,157,595$             1,175,601.00        22,333,196$           1,175,601$        1,175,601$                24,684,398$               

False Pass 87,733$                    112,347.75           200,081$                 112,348$            112,348$                    424,776$                    

Fort Greely 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Fort Yukon 251,306$                  36,668.25              287,974$                 36,668$              36,668$                      361,310$                    

Gakona 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Galena 225,186$                  60,124.50              285,311$                 60,125$              60,125$                      405,560$                    

Gambell 310,727$                  16,832.25              327,559$                 16,832$              16,832$                      361,224$                    

Glennallen 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Gold Sand Acres 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Golovin 128,218$                  ‐                         128,218$                 ‐$                    ‐$                            128,218$                    

Goodnews Bay 167,397$                  ‐                         167,397$                 ‐$                    ‐$                            167,397$                    

Grayling 141,931$                  ‐                         141,931$                 ‐$                    ‐$                            141,931$                    

Gulkana 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Gustavus 255,877$                  125,268.00           381,145$                 125,268$            125,268$                    631,681$                    

Haines Borough 1,216,278$               930,312.75           2,146,591$             930,313$            930,313$                    4,007,216$                 

Hollis 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Holy Cross 129,851$                  ‐                         129,851$                 ‐$                    ‐$                            129,851$                    

Homer 1,852,096$               2,015,663.25        3,867,759$             2,015,663$        2,015,663$                7,899,085$                 

Hoonah 332,602$                  459,297.00           791,899$                 459,297$            459,297$                    1,710,493$                 

Hooper Bay 482,135$                  104,211.00           586,346$                 104,211$            104,211$                    794,768$                    

Houston 760,633$                  124,885.50           885,519$                 124,886$            124,886$                    1,135,290$                 

Hughes 108,955$                  ‐                         108,955$                 ‐$                    ‐$                            108,955$                    

Huslia 176,213$                  ‐                         176,213$                 ‐$                    ‐$                            176,213$                    

Hydaburg 204,944$                  12,288.75              217,233$                 12,289$              12,289$                      241,810$                    

Hyder 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Juneau 10,903,385$             14,128,335.00      25,031,720$           14,128,335$      14,128,335$              53,288,390$               

Kachemak 241,837$                  ‐                         241,837$                 ‐$                    ‐$                            241,837$                    

Kake 271,222$                  49,233.75              320,455$                 49,234$              49,234$                      418,923$                    

Kaktovik 155,317$                  ‐                         155,317$                 ‐$                    ‐$                            155,317$                    

Kaltag 130,177$                  ‐                         130,177$                 ‐$                    ‐$                            130,177$                    

Kasaan 101,446$                  ‐                         101,446$                 ‐$                    ‐$                            101,446$                    

Kasigluk 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Kenai 2,360,117$               1,780,238.25        4,140,355$             1,780,238$        1,780,238$                7,700,832$                 

Kenai Peninsula Borough 13,259,348$             8,066,367.00        21,325,715$           8,066,367$        8,066,367$                37,458,449$               

Kenny Lake 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Ketchikan 2,738,195$               3,181,152.00        5,919,347$             3,181,152$        3,181,152$                12,281,651$               

Ketchikan Gateway Borough 2,018,980$               2,793,999.75        4,812,980$             2,794,000$        2,794,000$                10,400,979$               

Kiana 212,453$                  6,264.75                218,718$                 6,265$                6,265$                        231,247$                    

King Cove 375,373$                  523,538.25           898,911$                 523,538$            523,538$                    1,945,987$                 

Kipnuk 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Kivalina 219,309$                  10,359.75              229,669$                 10,360$              10,360$                      250,389$                    

Klawock 328,684$                  194,893.50           523,578$                 194,894$            194,894$                    913,365$                    

Klawock Lake 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Klukwan 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Kobuk 122,015$                  2,247.00                124,262$                 2,247$                2,247$                        128,756$                    

Kodiak 2,015,015$               3,323,962.50        5,338,978$             3,323,963$        3,323,963$                11,986,903$               

Kodiak Island Borough 2,442,231$               2,394,662.00        4,836,893$             477,804$            477,804$                    5,792,501$                 

Koliganek 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Kongiganak 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Kotlik 288,852$                  38,229.75              327,082$                 38,230$              38,230$                      403,541$                    

Kotzebue 1,093,981$               695,206.50           1,789,188$             695,207$            695,207$                    3,179,601$                 

Koyuk 189,272$                  9,995.25                199,267$                 9,995$                9,995$                        219,258$                    

Kupreanof 83,815$                    ‐                         83,815$                   ‐$                    ‐$                            83,815$                      

Kwethluk 342,397$                  26,768.25              369,165$                 26,768$              26,768$                      422,702$                    

Kwigillingok 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Lake & Peninsula Borough 749,983$                  499,260.75           1,249,244$             499,261$            499,261$                    2,247,765$                 

Larsen Bay 101,119$                  13,105.50              114,225$                 13,106$              13,106$                      140,436$                    

Lower Kalskag 164,785$                  ‐                         164,785$                 ‐$                    ‐$                            164,785$                    

Manley Hot Springs 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Manokotak 240,858$                  25,986.00              266,844$                 25,986$              25,986$                      318,816$                    

Marshall 217,677$                  23,878.50              241,555$                 23,879$              23,879$                      289,312$                    

Matanuska‐Susitna Borough 29,517,590$             2,838,294.00        32,355,884$           2,838,294$        2,838,294$                38,032,472$               

McCarthy 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

McGrath 176,213$                  2,714.25                178,927$                 2,714$                2,714$                        184,355$                    

CARES Act CRF Community Distribution Page 2 of 4 Revised 5/1/202022

Municipality or Community

 Total CAP based 

payment 

Direct Cost 

Distribution #1

May 1, 2020  Initial Distribution 

of CAP and Direct 

Costs

July 1, 2020    Direct Cost

Distribution #2 

 October 1, 2020 

Direct Cost 

Distribution #3  

Total Community 

Assistance Plus 

COVID Relief 

Mekoryuk 147,808$                  11,166.75              158,974$                 11,167$              11,167$                      181,308$                    

Mentasta 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Metlakatla 531,436$                  ‐                         531,436$                 ‐$                    ‐$                            531,436$                    

Minto 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Mountain Village 337,500$                  38,643.75              376,143$                 38,644$              38,644$                      453,431$                    

Municipality of Skagway 671,012$                  2,268,006.75        2,939,019$             2,268,007$        2,268,007$                7,475,032$                 

Napakiak 187,313$                  18,785.25              206,098$                 18,785$              18,785$                      243,669$                    

Napaskiak 216,371$                  4,820.25                221,191$                 4,820$                4,820$                        230,832$                    

Naukati Bay 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Nelchina/Mendeltna 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Nenana 193,517$                  23,569.50              217,086$                 23,570$              23,570$                      264,225$                    

New Stuyahok 236,940$                  ‐                         236,940$                 ‐$                    ‐$                            236,940$                    

Newhalen 144,869$                  ‐                         144,869$                 ‐$                    ‐$                            144,869$                    

Newtok 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Nightmute 173,274$                  192.00                   173,466$                 192$                   192$                           173,850$                    

Nikolai 104,711$                  ‐                         104,711$                 ‐$                    ‐$                            104,711$                    

Nome 1,270,613$               1,469,486.25        2,740,100$             1,469,486$        1,469,486$                5,679,072$                 

Nondalton 117,117$                  68.25                     117,186$                 68$                     68$                              117,322$                    

Noorvik 280,363$                  29,010.75              309,374$                 29,011$              29,011$                      367,396$                    

North Pole 760,960$                  1,101,006.75        1,861,966$             1,101,007$        1,101,007$                4,063,980$                 

North Slope Borough 1,242,909$               1,282,868.00        2,525,777$             ‐$                    ‐$                            2,525,777$                 

Northway 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Northwest Arctic Borough 625,630$                  3,066,077.50        3,691,707$             192,917$            192,917$                    4,077,540$                 

Nulato 142,257$                  ‐                         142,257$                 ‐$                    ‐$                            142,257$                    

Nuiqsut ‐$                           52,086.00              52,086$                   52,086$              52,086$                      156,258$                    

Nunam Iqua 148,461$                  5,674.50                154,135$                 5,675$                5,675$                        165,484$                    

Nunapitchuk 286,240$                  ‐                         286,240$                 ‐$                    ‐$                            286,240$                    

Old Harbor 148,134$                  7,604.25                155,738$                 7,604$                7,604$                        170,947$                    

Ouzinkie 125,280$                  1,683.00                126,963$                 1,683$                1,683$                        130,329$                    

Palmer 2,106,759$               1,819,929.00        3,926,688$             1,819,929$        1,819,929$                7,566,546$                 

Pelican 97,201$                    11,357.25              108,559$                 11,357$              11,357$                      131,273$                    

Petersburg Borough 1,335,306$               881,196.00           2,216,502$             881,196$            881,196$                    3,978,894$                 

Pilot Point  ‐$                           270,127.25           270,127$                 270,127$            270,127$                    810,382$                    

Pilot Station 283,955$                  28,656.00              312,611$                 28,656$              28,656$                      369,923$                    

Pitka's Point 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Point Baker 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Point Hope 319,542$                  40,605.00              360,147$                 40,605$              40,605$                      441,357$                    

Port Alexander 92,957$                    5,610.00                98,567$                   5,610$                5,610$                        109,787$                    

Port Heiden 113,853$                  ‐                         113,853$                 ‐$                    ‐$                            113,853$                    

Port Lions 121,362$                  ‐                         121,362$                 ‐$                    ‐$                            121,362$                    

Port Protection 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Quinhagak 318,889$                  32,535.00              351,424$                 32,535$              32,535$                      416,494$                    

Rampart 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Ruby 129,851$                  ‐                         129,851$                 ‐$                    ‐$                            129,851$                    

Russian Mission 186,007$                  30,938.25              216,946$                 30,938$              30,938$                      278,822$                    

Saint George 97,201$                    ‐                         97,201$                   ‐$                    ‐$                            97,201$                      

Saint Mary's 259,794$                  42,424.50              302,219$                 42,425$              42,425$                      387,068$                    

Saint Michael 204,944$                  31,056.00              236,000$                 31,056$              31,056$                      298,112$                    

Saint Paul 202,332$                  365,979.00           568,311$                 365,979$            365,979$                    1,300,269$                 

Sand Point 372,434$                  303,938.25           676,372$                 303,938$            303,938$                    1,284,249$                 

Savoonga 320,195$                  22,500.00              342,695$                 22,500$              22,500$                      387,695$                    

Saxman 212,453$                  26,889.00              239,342$                 26,889$              26,889$                      293,120$                    

Scammon Bay 270,242$                  36,946.50              307,189$                 36,947$              36,947$                      381,082$                    

Selawik 350,886$                  39,552.75              390,438$                 39,553$              39,553$                      469,544$                    

Seldovia 146,828$                  36,184.50              183,013$                 36,185$              36,185$                      255,382$                    

Seward 918,655$                  1,470,625.50        2,389,281$             1,470,626$        1,470,626$                5,330,532$                 

Shageluk 102,425$                  ‐                         102,425$                 ‐$                    ‐$                            102,425$                    

Shaktoolik 164,785$                  21,759.00              186,544$                 21,759$              21,759$                      230,062$                    

Shishmaref 270,242$                  18,686.25              288,928$                 18,686$              18,686$                      326,301$                    

Shungnak 164,459$                  6,374.25                170,833$                 6,374$                6,374$                        183,582$                    

Silver Springs 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Sitka 3,199,808$               3,619,281.75        6,819,090$             3,619,282$        3,619,282$                14,057,653$               

Slana 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Sleetmute 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Soldotna 1,487,731$               1,962,861.75        3,450,592$             1,962,862$        1,962,862$                7,376,316$                 

CARES Act CRF Community Distribution Page 3 of 4 Revised 5/1/202023

Municipality or Community

 Total CAP based 

payment 

Direct Cost 

Distribution #1

May 1, 2020  Initial Distribution 

of CAP and Direct 

Costs

July 1, 2020    Direct Cost

Distribution #2 

 October 1, 2020 

Direct Cost 

Distribution #3  

Total Community 

Assistance Plus 

COVID Relief 

Stebbins 285,914$                  22,680.75              308,595$                 22,681$              22,681$                      353,956$                    

Stevens Village 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Stony River 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Takotna 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Tanacross 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Tanana 141,604$                  5,942.25                147,547$                 5,942$                5,942$                        159,431$                    

Tatitlek 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Tazlina 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Teller 152,379$                  20,833.50              173,212$                 20,834$              20,834$                      214,879$                    

Tenakee Springs 122,015$                  3,330.75                125,346$                 3,331$                3,331$                        132,007$                    

Tetlin 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Thorne Bay 246,082$                  109,259.25           355,341$                 109,259$            109,259$                    573,860$                    

Togiak 368,843$                  68,679.00              437,522$                 68,679$              68,679$                      574,880$                    

Tok 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Toksook Bay 297,994$                  5,566.50                303,560$                 5,567$                5,567$                        314,693$                    

Tolsona 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Tuluksak 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Tuntutuliak 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Tununak 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Twin Hills 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Unalakleet 310,727$                  108,015.00           418,742$                 108,015$            108,015$                    634,772$                    

Unalaska 1,489,690$               3,988,087.50        5,477,777$             3,988,088$        3,988,088$                13,453,952$               

Upper Kalskag 149,114$                  ‐                         149,114$                 ‐$                    ‐$                            149,114$                    

Valdez 1,349,298$               112,433.25           1,461,731$             112,433$            112,433$                    1,686,598$                 

Venetie 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Wainwright 256,203$                  ‐                         256,203$                 ‐$                    ‐$                            256,203$                    

Wales 128,871$                  4,869.75                133,741$                 4,870$                4,870$                        143,480$                    

Wasilla 2,948,455$               5,247,480.75        8,195,936$             5,247,481$        5,247,481$                18,690,898$               

Whale Pass 93,610$                    ‐                         93,610$                   ‐$                    ‐$                            93,610$                      

White Mountain 138,339$                  5,019.75                143,359$                 5,020$                5,020$                        153,399$                    

Whitestone 75,000$                    ‐                         75,000$                   ‐$                    ‐$                            75,000$                      

Whittier 154,991$                  249,312.75           404,303$                 249,313$            249,313$                    902,929$                    

Wrangell 1,167,069$               894,678.00           2,061,747$             894,678$            894,678$                    3,851,103$                 

Yakutat 470,755$                  369,701.25           840,457$                 369,701$            369,701$                    1,579,859$                 

Total 257,548,754$          107,723,302.00   365,272,056$         101,650,415$    101,650,415$            568,572,886$            

CARES Act CRF Community Distribution Page 4 of 4 Revised 5/1/202024

Anticipated Areas of Change for FY2021

Line Items in the budget that are awaiting additonal data: Insurance - Liabilility and property, Health Insurance, Worker's Comp, Property Tax Assemsment from Borough, and Community Assistance Amount Sales Tax Revenue

Anticipating a significnant decrease in our sales tax revenues based on current global factors -

Increase in Facility Rents Seldovia Space, SFL

Anticipating 10% increase in annual rents

Caselle Software Fees will be eliminated $1471.21 per depar $ 14,712.00

LED Light Conversion will lead to an anticipated 20%

decrease in power in all departments Budgeted in FY20 a

20% decrease in KWT usage to be realized

Admin 2,500.00 (2,000.00)Council 1,800.00 (1,440.00)FD 1,750.00 (1,400.00)EMS 1,200.00 (960.00)Seldovia Space 2,500.00 (2,000.00)Police 2,000.00 (1,600.00)Public Works 15,000.00 (12,000.00)Library 3,000.00 (2,400.00)Parks and Rec 600.00 600.00

Total Power Utility Expense 30,350.00 (23,200.00)

Proposed Project FY21: Water Leak

ProjectsDock Street at Hydrant Harborview Drive

Parks and Recreation

Seasonal part time grounds keeper; lawn mower

20hours/week = 12 weeks @$20/hour = $4,800.00 +$2,500.00

Multi-Purpose Building Carpet Replacemen

Would like to allocated $10,000 for this project

Harbor Waterfront Development Project

costs associated with the harbor economic opportunity will be realized through out the year; power, minor construction/installation, maintainence etc.

$25,000 allocation based on approval of project in February - to come from fund balance.

25

FY2021 COVID19 CARES ACT FUNDING -

Not final yet * As of 4.27.20 OMB Guidelines state that these funds are not

revenue replacement

STATE OF ALASKA CARES ACT FUNDING

CAP FORMULA ALLOTMENT 146,000.00 DIRECT COSTS DISTRIBUTION 108,554.50

TOTAL CARES ACT DISTRIBUTION CITY OF SELDOVIA ANTICIPATED TO BE RECEIVED 254,554.50

Account Name

COVID19 CLASS 919COVID19 Mitigation, Planning

Management100.58.7010 Administration Wages 23,125.00 100.58.7020 Wages & Salaries 60,560.48 FD Responder COMP Program 9,300.00

EMS Responder Comp Program 18,600.00 100.58.7910 Social Security 6,918.30 100.58.7920 Medicare 1,617.99 100.58.7290 ESC 2,756.16 100.58.7270 Worker's Compensation 5,600.00 100.58.7090 Payroll Expense - Other 100.58.7210 Health Insurance 8,339.42 100.58.7280 Pension 10,751.49 100.58.8310 Audit Fees COVID19 CARES ACT Reqm 15,000.00 100.58.8110 Contract Services/Leases

100.58.8150

Dues & Reference Materials - Media Platform, Archive Social, Zoom, Website 5,000.00

100.58.8240 Equipment Purchases 7,500.00 100.58.9110 Vehicle Expense Other

100.58.9111 Vehicle Expense- Expedition - Alt Transportation 5,000.00 Vehicle Expense - AMBULANCE 5,000.00

100.58.9520 Insurance- Liability100.58.8640 Operating Supplies COVID19 Related 25,000.00 100.58.8690 Postage100.58. Signage, messaging 5,000.00 100.58.8630 PPE 5,000.00

26

100.58.8410 Legal Expense100.58.8924 Equipment Expense Fuel

Total COVID19 Expenses 220,068.84

(34,485.66)

CONCEPT PROGRAMS CITY OF SELDOVIA Caring for the Community Seldovia Business Grant Program

27

City of Seldovia General Fund FY2021 DRAFT Budget

Adopted: Introduced:

Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed Tax Generated Revenue100.41.1042 Personal Property Tax 17,000.00 17,000.00 15,000.00 100.41.1045 Real Property Tax 267,573.75 267,573.75 230,816.75 100.41.1047 Sales Tax Revenue 132,000.00 134,000.00 87,100.00 10.41.1048 Penalty & Interest on Taxes 1,750.00 1,750.00 1,750.00 100.41.1049 Motor VehicleTax 1,500.00 1,500.00 1,200.00 100.41.1050 Sales Tax Revenue Penalty 100.00 150.00 100.00

100.41.1037 Tax Revenue Other - Refunds for overpayment TOTAL TAX GENERATED REVENUE 419,923.75 421,973.75 335,966.75

State Revenue100.42.1052 Community Assistance 78,008.00 78,017.61 75,034.20

CARES ACT * Energy Assistance100.42.1055 Liquor License 4,000.00 2,500.00 Raw Fish Tax100.42.1058 Public Safety Assistance 20,000.00 30,000.00 20,000.00 Pers Relief100.42.1059 Electric & Telephone Share 1,100.00 1,150.00

TOTAL STATE REVENUE 103,108.00 111,667.61 95,034.20 Local Revenue

Conditional Use Permit 150.00 100.41.1046 Building Permits 500.00 300.00 300.00

Variance Permit 200.00 200.00 100.41.1053 City Business License 1,500.00 750.00 100.41.1054 Dog License 50.00 25.00 25.00 100.41.1034 Serving Papers 150.00 140.00 100.00 100.41.1032 Fingerprinting 75.00 80.00 100.00 100.41.1014 Fines 200.00 300.00 200.00 100.41.1055 Office Copies 150.00 100.41.1056 Office Faxes 150.00 100.41.1039 Interest on Investments 1,100.00 2,200.00 2,000.00 Land Sales Transfer In100.41.1011 Vending Licenses 200.00 75.00 75.00 100.41.1038 Miscellaneous Revenue 2,500.00 150.00 100.41.1031 RV Park Fees 1,000.00 1,000.00 500.00 100.41.1048 Penalty & Interest 150.00 200.00 150.00 100.41.1070 Garbage Revenue 21,680.00 21,680.00 15,000.00 100.41.1029 Rents 22,000.00 18,000.00 32,000.00 100.41.1022 Equipment Rental - Grants100.41.1033 Administration Fees Income 2,500.00 2,500.00 2,500.00

100.41.1035 Equipment Rental 1,500.00 750.00 500.00 ordinance reallocation

TOTAL LOCAL REVENUE 53,605.00 49,100.00 54,850.00 Total General Fund Revenues 576,636.75 582,741.36 485,850.95 Total GF Expenditures Percentage of GF Admin 10% 55,322.69 60,554.39 55,405.94 Council 15% 85,285.34 87,823.73 70,458.43 Fire Department 6% 32,584.54 32,417.76 24,142.22 EMS 4% 20,344.99 20,873.24 21,360.41

POLICE 29% 154,102.90 170,300.74 124,069.42 Public Works 28% 204,766.21 162,300.48 164,101.94 Library 2% 10,103.00 10,103.00 8,882.70 Seldovia Space 2% 9,030.42 8,912.34 8,547.19 Parks and Rec 1% 5,096.66 5,096.66 8,882.70 Fund Transfer to DOCK 24,359.03 Total GF Expenditures 576,636.75 582,741.36 485,850.95 NET EFFECT (0.00) 0.00 0.00

Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed

Administration100-51-7010 Administrative Wages 5,940.00 5,550.00 7,550.14 100-51-7020 Wages & Salaries 10,159.10 8,146.43 5,167.14 100-51-7910 Social Security 998.14 582.42 788.47 100-51-7920 Medicare 233.44 198.60 184.40 100-51-7290 ESC 397.65 338.30 314.12 100.51.7270 Worker's Compensation 550.00 585.00 585.00 100.51.7210 Health Insurance 2,006.53 1,268.73 1,667.90 100.51.7280 Pension 2,092.88 2,513.71 2,098.77 100.51.8310 Audit Fees 3,000.00 3,000.00 3,000.00 100.51.8110 Contract Services/Leases 4,500.00 5,600.00 5,600.00 100.51.8150 Dues & Reference Materials 1,000.00 1,500.00 1,500.00 100.51.8240 Equipment Purchases 750.00 300.00 300.00

GENERAL FUND FY2021 Proposed BUDGET

CITY OF SELDOVIA FY2021 Budget GENERAL FUND Page 4

28

City of Seldovia General Fund FY2021 DRAFT Budget

Adopted: Introduced:

100.51.9110 Vehicle Expense100.51.9520 Insurance- Liability 1,200.00 2,500.00 2,500.00 100.51.8410 Legal 4,373.75 5,000.00 5,000.00 100.51.8640 Operating Supplies 100.51.8690 Postage 400.00 400.00 400.00 100.51.8610 Miscellaneous Expense-bankcharg 250.00 1,000.00 1,000.00 100.51.8630 Office Supplies 1,100.00 4,500.00 3,000.00 100.51.8720 Telephone/Fax 4,500.00 5,000.00 5,000.00 100.51.8740 Travel/Per Diem 1,700.00 1,500.00 1,500.00 100.51.8770 Utilities - Power 2,500.00 2,500.00 2,500.00 100.51.8760 Utilities - Heating Fuel 5,000.00 5,000.00 5,000.00 100.51.8160 Training 350.00 350.00 100.51.9000 Advertising to Chamber of Comme 600.00 1,000.00 - 100.51.8710 Repairs and Maintenance 100.00 - 100.51.8670 Outside Labor Services 450.00 100.51.8220 In Bound Freight 150.00 250.00 - 100.51.8320 Garbage Pick-up100.51.8610 misc 150.00 150.00 100.51.8550 Caselle Software Fee 1,471.20 1,471.20 - 100.51.8780 Technology Upgrade 250.00 250.00

Total Administration Expenses 55,322.69 60,554.39 55,405.94

Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed Council100.52.7010 Administrative Wages 44,273.00 18,500.00 13,875.00 100.52.7020 Wages & Salaries 3,306.72 26,885.03 22,117.68 100.52.7910 Social Security 2,949.94 2,813.87 2,231.55 100.52.7920 Medicare 689.91 658.08 521.89 100.52.7290 ESC 1,175.22 1,121.01 889.02 100.52.720 Federal Unemployment 100.52.7270 Worker's Compensation 650.00 650.00 650.00 100.52.7210 Health Insurance 11,458.99 4,254.83 5,003.65 100.52.7280 Pension 6,185.36 8,319.71 6,669.64 100.52.8310 Audit Fees 400.00 450.00 450.00 100.52.8420 Training 500.00 500.00 100.52.8150 Dues & Reference Materials 1,200.00 1,200.00 1,200.00 100.512.811 Contract Services/Leases 650.00 100.52.8240 Equipment Purchases 400.00 500.00 500.00 100.52.9520 Insurance- Liability 1,200.00 1,200.00 1,200.00 100.52.8690 Postage 150.00 150.00 150.00 100.52.8410 Legal 4,500.00 12,000.00 7,500.00

Legal Allocation Ord 16-11 100.52.8640 Operating Supplies

100.000 Bank Card Charges 100.52.8630 Office Supplies 500.00 500.00 500.00 100.52.8740 Travel/Per Diem 2,500.00 2,500.00 2,500.00 100.52.8720 Telephone 400.00 650.00 650.00 100.52.8770 Utilities/Power 1,800.00 1,800.00 1,800.00 100.52.8820 Heating Fuel Expense 750.00 750.00 100.54.8220 In Bound Freight 75.00 150.00 150.00

Outside Labor100.52.8710 Repairs and Maintenance 100.52.8550 Caselle Software Fee 1,471.20 1,471.20 - Misc 800.00 -

Total Council Expenses 85,285.34 87,823.73 70,458.43

Account Name FY2019 FY2020 FY2021

Adopted Adotped Proposed Fire Department100.54.7010 Administration Wages 5,206.34 5,351.19 4,171.01 100.54.7020 Wages & Salaries 5,824.14 5,850.00 891.64

FD Responder COMP Program - 100.54.7910 Social Security 683.89 694.47 313.88 100.54.7920 Medicare 159.94 162.42 73.41 100.54.7290 ESC 272.45 276.67 125.05 100.54.7090 Payroll Expenses - Other100.54.7270 Worker's Compensation 3,400.00 3,800.00 3,800.00 100.54.7210 Health Insurance 789.75 586.34 541.76 100.54.7280 Pension 676.82 625.47 625.47 100.54.8310 Audit Fees 300.00 350.00 350.00 100.54.8110 Contract Services/Leases 750.00 750.00 750.00 100.54.8150 Dues & Reference Materials100.54.8240 Equipment Purchases 750.00 500.00 500.00 100.54.9110 Vehicle Expense100.54.9118 Vehicle Expense - Fire Engine 450.00 400.00 400.00 100.54.9122 Vehicle Expense - Tanker 450.00 300.00 300.00 100.54.9121 Vehicle Expense - Rescue 1 200.00 200.00 100.54.9520 Insurance- Liability 4,300.00 4,000.00 4,000.00 100.54.8640 Operating Supplies 100.54.8690 Postage 150.00 100.00 100.00 100.54.8611 Miscellaneous Expense

CITY OF SELDOVIA FY2021 Budget GENERAL FUND Page 5

29

City of Seldovia General Fund FY2021 DRAFT Budget

Adopted: Introduced:

100.54.8630 Office Supplies 150.00 150.00 150.00 100.54.8720 Telephone/Fax 1,250.00 1,200.00 1,200.00 100.54.8740 Travel/Per Diem100.54.8770 Utilities - Power 1,750.00 1,750.00 1,750.00 100.54.8820 Utilities - Heating Fuel 3,200.00 3,200.00 3,200.00 100.54.8160 Training100.54.8650 Outside Labor Services100.54.8710 Repairs/Maintenance 500.00 600.00 600.00 100.54.8670 In Bound Freight 100.00 100.00 100.00 100.54.1070 Garbage Pick-up100.54.8550 Caselle Software Fee 1,471.20 1471.2 0

Total Fire Department Expenses 32,584.54 32,417.76 24,142.22

Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed EMS100.55.7010 Administration Wages 4,104.00 4,172.62 6,021.62 100.55.7020 Wages & Salaries 1,000.00 1,000.00 891.64

EMS Responder COMP Program - 100.55.7910 Social Security 316.45 320.70 428.62 100.55.7920 Medicare 74.01 75.00 100.24 100.55.7290 ESC 126.07 127.76 170.76 100.55.7090 Payroll Expense Other 100.55.7270 Worker's Compensation 2,000.00 2,100.00 2,100.00 100.55.7210 Health Insurance 789.75 475.77 500.37 100.55.7280 Pension 663.52 660.18 677.16 100.55.8310 Audit Fees 300.00 400.00 400.00 100.55.8110 Contract Services/Leases 100.00 150.00 150.00 100.55.8150 Dues & Reference Materials100.55.9110 Vehicle Expense 450.00 400.00 400.00 100.55.8350 Ambulance Medic 1100.55.8350 Vehicle Expense - Rescue 1 300.00 400.00 400.00 100.55.8410 Legal Expense 100.55.9520 Insurance- Liability 5,600.00 5,500.00 5,500.00 100.55.8640 Operating Supplies100.55.8690 Postage 50.00 75.00 75.00 100.55.8611 Miscellaneous Expense100.55.8630 Office Supplies 50.00 50.00 50.00 100.55.8720 Telephone/Fax 700.00 750.00 750.00 100.55.8770 Utilities - Power 1,000.00 1,200.00 1,200.00 100.55.8760 Utilities - Heating Fuel 1,000.00 1,200.00 1,200.00 100.55.8160 Training100.55.8670 Outside Labor Services100.55.8710 Repairs/Maintenance 250.00 300.00 300.00 100.55.8220 In Bound Freight 45.00 45.00 100.55.1070 Garbage Pick-up100.55.8550 Caselle Software Fee 1,471.20 1,471.20 -

Total EMS Expenses 20,344.99 20,873.24 21,360.41

Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed

Police Department100.57.7010 Administration Wages 13,415.91 13,696.43 9,916.86 100.57.7020 Wages & Salaries 70,000.00 75,600.00 46,200.00 100.57.7910 Social Security 5,171.79 5,536.38 3,479.25 100.57.7920 Medicare 1,209.53 1,294.80 813.69 100.57.7290 ESC 2,043.69 2,205.62 1,386.09 100.57.7270 Worker's Compensation 3,500.00 3,000.00 3,000.00 100.57.7210 Health Insurance 13,736.71 7,476.85 5,921.00 100.57.7280 Pension 10,844.07 13,394.46 8,417.53

Living Stipened per Negotiated Contract 9,600.00 9,600.00 100.57.7610 Celll Phone Allotment 360.00 100.57.8310 Audit Fees 1,400.00 1,650.00 1,650.00 100.57.8110 Contract Services/Leases 100.00 150.00 150.00 100.57.8150 Dues & Reference Materials 100.00 150.00 150.00 100.57.8240 Equipment Purchases 500.00 100.00 100.00 100.57.9110 Vehicle Expense100.57.9114 Vehicle Expense - C2 1,500.00 500.00 250.00 100.57.9112 Vehicle Expense - Ford Truck 1,200.00 1,200.00 100.57.9520 Insurance- Liability 16,700.00 20,000.00 20,000.00 100.57.8410 Legal 1,500.00 1,500.00 1,500.00 100.57.8640 Operating Supplies 500.00 250.00 250.00 100.57.8690 Postage 40.00 45.00 45.00 100.57.8680 Police Equipment 450.00 200.00 200.00 100.57.8630 Office Supplies 250.00 130.00 130.00 100.57.8720 Telephone/Fax 2,200.00 2,200.00 2,200.00 100.57.8740 Travel/Per Diem 2,920.00 3,200.00 2,000.00

CITY OF SELDOVIA FY2021 Budget GENERAL FUND Page 6

30

City of Seldovia General Fund FY2021 DRAFT Budget

Adopted: Introduced:

100.57 Union Negotiations100.57.8770 Utilities - Power 2,000.00 2,000.00 2,000.00 100.57.8820 Utilities - Heating Fuel 1,700.00 1,800.00 1,800.00 100.57.8160 Training 750.00 750.00 100.57.8670 Outside Labor100.57.8710 Repairs/Maintenance 750.00 750.00 500.00 100.57.8220 In Bound Freight 100.00 100.00 100.00 100.57.8610 Miscellaneous Expense100.57.8780 Technology Upgrade Expense 350.00 - 100.57.8550 Caselle Software Fee 1,471.20 1,471.20 -

Total Police Dept. Expenses 154,102.90 170,300.74 124,069.42 Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed Seldovia Space 100.68.7010 Administration Wages 1,000.00 882.00 882.00 100.68.7020 Wages & Salaries 500.00 500.00 350.00 100.68.7910 Social Security 93.00 85.68 76.38 100.68.7920 Medicare 21.75 20.04 17.86 100.68.7290 ESC 36.75 33.86 30.18 100.68.7270 Worker's Compensation100.68.7210 Health Insurance 100.00 100.00 100.00 100.68.7280 Pension 130.00 114.66 114.66 100.68.8610 Misc repairs 100.00 57.83 57.83 100.68.8410 Legal Expense 100.00 169.34 169.34 100.68.7140 Utilities-power 2,500.00 2,500.00 2,500.00 100.68.8820 Utilities-heat 3,000.00 3,000.00 2,450.00 100.68.8821 Water 956.12 956.12 956.12 100.68.8710 Sewer 342.80 342.80 342.80 100.68.8610 Repairs/Maintenance 150.00 150.00 150.00 100.68.8740 Travel Per Diem100.68.8720 Telephone/Fax100.68.8690 Postage Expense

Outside Labor Maintenance and Repairs Freight Expense Operating Supplies 350.00Misc

Total Seldovia Space Expenses 9,030.42 8,912.34 8,547.19

Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed Public Works 100.58.7010 Administration Wages 13,415.00 13,696.43 11,700.14 100.58.7020 Wages & Salaries 80,534.00 48,802.64 59,887.02 100.58.7910 Social Security 5,824.84 3,874.94 4,438.40 100.58.7920 Medicare 1,362.26 906.24 1,038.01 100.58.7290 ESC 2,320.54 1,543.73 1,768.20 100.58.7270 Worker's Compensation 10,500.00 10,500.00 10,500.00 100.58.7090 Payroll Expense - Other 100.58.7210 Health Insurance 16,500.00 7,612.49 8,839.80 100.58.7280 Pension 12,213.37 9,083.63 10,125.34 100.58.8310 Audit Fees 1,000.00 1,500.00 1,500.00 100.58.8110 Contract Services/Leases 100.00 100.00 100.00 100.58.8150 Dues & Reference Materials 100.00 100.00 100.58.8240 Equipment Purchases 500.00 750.00 750.00 100.58.9110 Vehicle Expense Other 750.00 100.58. Street Sweeper100.58.9123 Vehicle Expense-Yellow Pickup100.58. Vehicle Expense-Loader OLD100.58.9117 Vehicle Expense - CAT 938K 5,000.00 5,000.00 5,000.00

CITY OF SELDOVIA FY2021 Budget GENERAL FUND Page 7

31

City of Seldovia General Fund FY2021 DRAFT Budget

Adopted: Introduced:

100.58.9119 Vehicle Expense-Grader 4,500.00 4,500.00 4,500.00 100.58.9113 Vehicle Expense-Backhoe 2,000.00 2,000.00 1,500.00 100.58.9120 Vehicle Expense-Grey Truck 175.00 175.00 175.00 100.58.9115 Vehicle Expense-Chevy Flatbed 800.00 800.00 800.00 100.58.9111 Vehicle Expense- Chevy Colorado 1,000.00 1,000.00 1,000.00 100.58. Vehicle Expense- Sander100.58.9520 Insurance- Liability 6,000.00 8,000.00 8,000.00 100.58.8640 Operating Supplies 2,500.00 1,500.00 750.00 100.58.8690 Postage 50.00 75.00 75.00 100.58. Miscellaneous Expense100.58.8630 Office Supplies 150.00 150.00 150.00 100.58.8720 Telephone/Fax 500.00 500.00 500.00 100.58.8740 Travel/Per Diem100.58.8450 Licenses/Permits

100.580 Union Negotiations100.58.8770 Utilities - Power 15,000.00 15,000.00 15,000.00 100.58.8760 Utilities - Heating Fuel 6,000.00 6,000.00 6,000.00 100.58.8670 Outside Labor Services 5,000.00 5,000.00 2,500.00 100.58.8220 Freight Expense 850.00 850.00 850.00 100.58.8710 Repairs/Maintenance 750.00 750.00 750.00 100.58.1070 Garbage Pick up100.58.7150 Snow Removal 8,000.00 8,000.00 5,805.02 100.58.8410 Legal Expense100.58.9125 Welder 100.58.8924 Equipment Expense Fuel 100.58.8550 Caselle Software Fee 1,471.20 1,471.20 -

MMRF 3,059.19 - Total Public Works Expenses 204,766.21 162,300.48 164,101.94

Account Name FY2019 FY2020 FY2021

Adopted Adopted Proposed

Library Multipurpose Room

100.59.7020 Wages & Salaries 2,500.00 2,500.00 1,250.00 100.59.7090 Social Security 155.00 155.00 77.50 100.59.7920 Medicare 36.25 36.25 18.13 100.59.7290 ESC 61.75 61.75 30.88 100.59.7270 Worker's Compensation 250.00 250.00 250.00 100.59.7210 Health Insurance 100.00 100.00 100.00 100.59.7280 Pension100.59.8640 Operating Supplies 100.59.8770 Utilities - Power 3,000.00 3,000.00 3,000.00 100.59.8760 Utilities - Heating Fuel 4,000.00 4,000.00 4,000.00 100.59.8710 Repairs/Maintenance100.59.1070 Garbage Pick-up100.59.7150 Snow Removal

Total Library Expenses 10,103.00 10,103.00 8,726.50

Account Name FY2019 FY2020 FY2021

PARKS AND RV Adopted Adopted Proposed

100.60.7020 Wages & Salaries 1,500.00 1,500.00 5,981.20 100.60.7910 Social Security 93.00 93.00 370.83 100.60.7920 Medicare 1.35 1.35 5.38 100.60.7290 ESC 37.05 37.05 147.74 100.60.7270 workers comp 500.00 500.00 500.00 100.60.7210 Health Insurance 150.00 150.00 150.00 100.60.7280 Pension 195.00 195.00 777.56 100.60.8640 Operating Supplies 100.60.8770 Utilities Power 600.00 600.00 600.00 100.60.8670 Outside Labor Services100.60.8330 Grant Expense Signage100.60.8710 Repairs/Maintenance 350.00 350.00 350.00 100.60.8620 Miscellaneous Expenses 199.06 199.06 - 100.60.8320 Garbage Pick-up100.60.8550 Caselle Software Fee 1,471.20 1,471.20 -

Total Parks & RV Park Expenses 5,096.66 5,096.66 8,882.70

SUMMARY GENERAL FUND TOTALS FY2019 FY2020 FY2021

Account Name Adopted Adopted Proposed

TOTAL GENERAL FUND REVENUES: 576,636.75 582,741.36 485,850.95

CITY OF SELDOVIA FY2021 Budget GENERAL FUND Page 8

32

City of Seldovia General Fund FY2021 DRAFT Budget

Adopted: Introduced:

TOTAL GENERAL FUND EXPENDITURES: 422,533.86 388,081.59 485,850.95

NET EFFECT: 154,102.89 194,659.77 0.00

Fund Transfer - FY2020 To Dock 24,359.03 Ordinance 18-16 Budget Amendment Applied Adjusted Net 170,300.74

CITY OF SELDOVIA FY2021 Budget GENERAL FUND Page 9

33

City of Seldovia Water Fund FY2021 DRAFT Budget

WATER FUND FY2021

Revenues COLA 1.4%

FY2019 FY2020 FY2021Account Name Adopted Adopted Proposed

510.41.1040 Usage Charge 151,404.26 158,559.77 157,199.90 510.41.1051 Water Connect Fees 2,000.00 2,000.00 2,028.00 510.41.1001 Ferry Water 16,000.00 510.41.1045 Late Fees 5,000.00 3,500.00 3,049.00

Total Water Revenues 174,404.26 164,059.77 162,276.90

FY2019 FY2020 FY2021Adopted Adopted Proposed

Expenditure Account Name510.81.7010 Administration Fees 35,040.78 38,952.39 21,184.83 510.81.7020 Wages & Salaries 11,215.50 12,640.71 10,693.58 510.81.7015 WTP Wages 41,617.12 17,904.17 24,440.00 510.81.7910 Social Security 5,448.15 4,308.83 3,491.74 510.81.7920 Medicare 1,274.16 1,007.71 816.62 510.81.7290 ESC 2,170.47 1,716.58 1,391.06 510.81.7090 Payroll Expense Other 510.81.7270 Worker's Compensation 2,600.00 2,600.00 2,600.00 510.81.7210 Health Insurance 14,888.62 8,326.13 7,925.45 510.81.7280 Retirement 11,423.54 10,424.59 7,784.49 510.81.8310 Audit Fees 3,500.00 6,000.00 6,000.00 510.81.8150 Dues & Reference Materials -

510.81.8240 Equipment Purchases 450.00 750.00 750.00 510.81.89119 Vehicle Expense - Grader 1,000.00 510.81.9124 Contract Monitoring & Testing 5,000.00 5,000.00 5,000.00 510.81.9520 Insurance- Liability 2,400.00 2,700.00 2,700.00 510.81.8640 Operating Supplies 12,000.00 12,000.00 12,000.00 510.81.9244 Small Tools 510.81.8690 Postage 250.00 250.00 250.00 510.81.8610 Miscellaneous Expense510.81.8630 Office Supplies 200.00 200.00 200.00 510.81.8720 Telephone/Fax 750.00 750.00 510.81.8740 Travel/Per Diem 1,000.00 2,500.00 2,500.00 510.81. Union Negotiations510.81.8450 Licenses/Permits 250.00 200.00 200.00 510.51.8770 Utilities - Power 5,000.00 5,000.00 7,200.00 510.51.8760 Utilities - Heating Fuel 6,000.00 6,500.00 7,200.00 510.51.8160 Training 1,000.00 1,200.00 1,200.00 510.51.3161 Water Expense510.51.8670 Outside Labor Services 1,500.00 3,500.00 3,500.00 510.51.8710 Repairs/Maintenance 1,000.00 2,500.00 4,500.00 510.51.8220 Freight Expense 4,500.00 4,500.00 4,500.00 510.51.8260 Major Maint.& Repairs 2,204.70 11,157.44 23,499.13

510.510 Fuel Surcharge510.92.8550 Caselle Software Fee 1,471.21 1,471.21 -

Total Water Utility Expenses 174,404.26 164,059.76 162,276.90 Total Water Revenues 174,404.26 164,059.77 162,276.90 Total Water Expenditures 174,404.26 164,059.76 162,276.90 Net Effect for Water Fund (0.00) 0.00 0.00 Fund Balance Transfer

Fund Transfer To Dock

Adjusted Net

CITY OF SELDOVIA FY2021

Budget WATER Page 1134

City of Seldovia Sewer FundFY2021 DRAFT Budget

COLA 1.4%

Revenues FY2019 FY2020 FY2021Adopted Adopted Proposed

Account Name520.41.1030 Usage Charge 71,971.20 74,498.76 73,803.97 520.41.1041 Misc Revenue 76.50 75.00 - 520.41.1029 Rents 153.00 150.00 520.41.1045 Late Fees 5,000.00 3,500.00 3,549.00

Total Sewer Utility Revenues 77,200.70 78,223.76 77,352.97

FY2019 FY2020 FY2021Expenditures Adopted Adopted Proposed

Account Name520.82.7010 Administration Fees 31,036.68 32,964.30 19,218.82 520.82.7020 Wages & Salaries 9,229.00 9,449.54 9,449.54 520.82.7910 Social Security 2,496.47 2,629.66 1,777.44 520.82.7920 Medicare 583.85 615.00 415.69 520.82.7290 ESC 994.56 1,047.62 708.11

Payroll expense Other 520.82.7270 Worker's Compensation 600.00 750.00 520.82.7210 Health Insurance 7,832.89 4,384.82 5,086.75 520.82.7280 Retirement 5,234.54 6,362.08 4,300.25 520.82.8310 Audit Fees 3,700.00 5,000.00 5,000.00 520.82.8150 Dues & Reference Materials 100.00 100.00 520.82.8240 Equipment Purchases 500.00 700.00 2,500.00 520.82.9110 Vehicle Expense520.82.9520 Insurance- Liability 2,300.00 3,000.00 4,250.00 520.82.8690 Postage 200.00 250.00 250.00 520.82.8630 Office Supplies 100.00 100.00 100.00 520.82.8740 Travel/Per Diem520.82. Union Negotiations520.82.8770 Utilities - Power 3,500.00 3,500.00 4,500.00 520.82.7640 Operating Supplies 520.82.8760 Utilities - Heating Fuel 2,500.00 2,500.00 2,500.00

Utilities - Phone and Internet 2,500.00 520.82.8671 Outside Labor Services520.82.8710 Repairs/Maintenance 1,200.00 2,000.00 2,000.00 520.82.8670 In Bound Freight 150.00 200.00 200.00 520.82.8260 Major Maint.& Repairs 4,171.49 1,349.54 - 520.82.8550 Caselle Software Fee 1,471.21 1,471.21 -

Total Sewer Utility Expenses 77,200.70 78,223.76 65,606.60

Total Sewer Revenues 77,200.70 78,223.76 77,352.97 Total Sewer Expenditures 77,200.70 78,223.76 65,606.60 FUND TRANSFER TO DOCK FY21 11,746.37 Net Effect 0.00 (0.00) (0.00)

FUND TRANSFER TO DOCK

Sewer Utility Fund FY2021

CITY OF SELDOVIA FY2021

Budget SEWER Page 1235

City of Seldovia Dock FundFY2021 DRAFT Budget

COLA 1.4%

Revenues FY2019 FY2020 FY2021Account Name Adopted Adopted Proposed

610.41.1003 Dock Lease 9,600.00 9,600.00 9,600.00 610.41.1005 Docking - 610.41. Wharfage610.41. Commissions610.41.1012 Ferry Office Rental610.41.1015 Ferry Stops 24,000.00 16,800.00 8,800.00 610.41.1016 Wages 23,000.00 16,100.00 11,968.00 610.41. Ticket Sales - 610.41.1019 Crane Use 1,200.00 750.00

610 Sale of Water 750.00

610.42.1057 Raw Fish Tax 2,341.34 2,400.00 815.00 Energy Assistance -

Total Municipal Dock Revenues 60,141.34 45,650.00 31,933.00

Expenditures FY2019 FY2020 FY2021Account Name Adopted Adopted Proposed

610.91.7010 Administration Fees 13,173.68 13,696.43 8,821.86 610.91.7020 Wages & Salaries 21,246.66 27,695.68 12,923.00 610.91.7910 Social Security 2,134.06 2,566.31 1,348.18 610.91.7920 Medicare 499.09 600.19 315.30 610.91.7290 ESC 850.18 1,022.39 537.10 610.91.7090 Payroll Expense Other 610.92.7270 Worker's Compensation 5,000.00 2,500.00 2,500.00 610.92.7210 Health Insurance 2,887.76 2,498.02 2,501.83 610.92.7280 Retirement 1,936.19 6,208.82 3,261.73 610.92.8310 Audit Fees 1,200.00 1,000.00 1,000.00 610.92.8240 Equipment Purchases - - 610.92.9520 Insurance- Liability 1,100.00 2,500.00 2,500.00 610.92.8640 Operating Supplies 75.00 - - 610.92.8690 Postage Expense 125.00 - - 610.92.8720 Telephone/Fax 500.00 500.00 500.00 610.92.8740 Travel/Per Diem610.92.8770 Utilities - Power 6,500.00 7,000.00 6,220.37 610.92.8670 Outside Labor Services 450.00 - - 610.92.8710 Repairs/Maintenance 992.50 750.00 750.00 610.92.8220 In Bound Freight610.92.7150 Snow Removal610.92.8260 Major Maint.& Repairs610.92.8550 Caselle Software Service 1,471.21 1,471.21 -

Total Municipal Dock Expenses 60,141.34 70,009.03 43,179.37 Fund Transfer from SEWER FY21 11,246.37 NET EFFECT 0.00 (24,359.03) 0.00

Fund transfer from GF FY20 24,359.03 Fund Transfer from SEWER FY21 11246.37Fund Transfer from Water

NEW NET EFFECT (0.00)

Municipal Dock FY2021

CITY OF SELDOVIA FY2021

Budget DOCK Page 1336

City of Seldovia Boat Haul Out and StorageFY2021 Draft Budget

1.4% COLA

Revenues FY2019 FY2020 FY2021Account Name Adopted Adopted Proposed

630.41.1023 Storage Fees 38,760.00 39,147.00 39,695.06 630.41.1024 Lifts - Haul Outs 3,264.00 1,400.00 1,419.60 630.41.1025 Launches 1,734.00 1,400.00 1,419.60 630.41.1013 Electric - - 630.41.1026 Blocking 1,428.00 1,400.00 1,419.60 630.41.1017 Boat Haul Out Ramp Fees - 200.00 202.80 630.41.1028 Delivery Charges 1,020.00 750.00 760.50

Late Fees -

TOTAL BOAT HAULOUT/STORAGE 46,206.00 44,297.00 44,917.16

FY2019 FY2020 FY2021Adopted Adopted Proposed

ExpendituresAccount Name630.93.7010 Administration Fees 4104.49 4,172.62 3,633.29 630.93.7020 Wages & Salaries 5459.93 9,921.80 10,585.10 630.93.7910 Social Security 592.99 873.85 881.54 630.93.7920 Medicare 138.68 204.37 206.17 630.93.7290 ESC 236.24 348.13 351.19 630.93.7090 Payroll Expense Other 630.93.7270 Worker's Compensation 600.00 750.00 750.00 630.93.7210 Health Insurance 2559.20 1,494.00 1,494.00 630.93.7280 Retirement 1243.37 2,114.16 2,132.76 630.93.8310 Audit Fees 750.00 800.00 800.00 630.93.9117 Vehicle Expense *CAT 938K 500.00 500.00 500.00 630.93.9110 Vehcile Expense Other 500.00630.93.8240 Equipment Purchases 0.00 300.00 455.11 630.93.9520 Insurance- Liability 3000.00 3,200.00 3,200.00 630.93.8410 Legal Expense 450.00630.93.8640 Operating Supplies 1000.00 500.00 500.00 630.93.8690 Postage 100.00 150.00 150.00 630.93.8630 Office Supplies 150.00 85.00 85.00 630.93.3740 Travel/ Per Diem630.93.8770 Utilities - Power 4300.00 5,500.00 5,500.00

Outside Labor630.93.8710 Repairs/Maintenance 750.00 650.00 2,500.00 630.93.8670 In Bound Freight 100.00 150.00 150.00 630.93.8260 Major Maint.& Repairs 19,671.09 - 11,042.99

Total Boat Haul Out Expenses 46,206.00 31,713.94 44,917.15

Total Boat Haul Out Revenues (0.00) 44,297.00 44,917.16

NET (0.00) 12,583.06 0.00

FUND TRANSFER TO DOCK FY20 12,583.06 Adjusted Net (0.00)

Boat Haul Out FY2021

CITY OF SELDOVIA FY2021

Budget BHO Page 1437

City of Seldovia Harbor Fund FY2021 DRAFT Budget

COLA 1.4%FY2019 FY2020 FY2021

Revenues Adopted Adopted 5/13/19 Proposed Account Name620.41.1004 Stall Rental 166,362.11 171,386.25 142,504.26 620.41.1006 Grid Usage 150.00 200.00 202.80 620.41.1008 Misc. Rentals/Pumps, Etc. 300.00 300.00 304.20 620.41.1010 Electric 25,000.00 18,000.00 16,581.00 620.41.1013 Electric Connect 4,500.00 25.00 1,200.00 620.41.1017 Boat Ramp Fees 120.00 125.00 126.75 620.41.1018 Waiting List 175.00 150.00 152.10 620.41.1021 Tour Boat Landing Fee 5,500.00 8,500.00 4,500.00

Fish Cleaning Table Harbor Garbage

620.41.1003 Float Plane 85.00 200.00 202.80 620.41.1035 Equipment Rental 75.00 80.00 81.12 620.41.1041 Misc Revenue - - 620.41.1020 Fish and Game Licensing 45.00 - 620.81.9530 Late Fees - 1,800.00 1,825.20

Total Boat Harbor Revenues 202,312.11 200,766.25 167,680.23

FY2019 FY2020 FY2021Adopted Adopted Proposed

ExpendituresAccount Name620.92.7010 Administration Fees 27,394.39 22,847.02 15,970.00 620.92.7020 Wages & Salaries 39,000.00 53,222.06 44,599.36 620.92.7910 Social Security 4,116.45 4,716.28 3,755.30 620.92.7920 Medicare 962.72 1,103.00 878.26 620.92.7290 ESC 1,639.94 1,878.91 1,496.06 620.92.7270 Worker's Compensation 5,200.00 5,500.00 8,310.72 620.92.7210 Health Insurance 19,764.02 11,577.34 10,330.88 620.92.7280 Retirement 7,766.12 11,410.36 9,010.79 620.92.7610 cell phone allotment 620.92.8310 Audit Fees 2,300.00 2,300.00 2,300.00 620.92.8150 Dues & Reference Materials 350.00 500.00 500.00 620.92.8240 Equipment Purchases 2,000.00 800.00 1,200.00 620.92.9110 Vehicle Expense620.92.9520 Insurance- Liability 12,000.00 12,000.00 12,000.00 620.92.8410 Legal 620.92.8640 Operating Expense 1,500.00 1,000.00 1,000.00 620.92.8690 Postage 150.00 200.00 200.00 620.92.8180 Fish and Game Licenses - Passthrough

620.92.8610 Intuit CC Processing fees 620.92.8630 Office Supplies 350.00 200.00 200.00 620.92.8720 Telephone/Fax 600.00 650.00 650.00 620.92.8740 Travel/Per Diem 1,500.00 3,000.00 1,500.00 620.92.8771 Utilities - Power Floats 50,000.00 35,000.00 35,000.00 620.92.8772 Utilities - Power Harbor Bldg. 1,400.00 1,400.00 1,650.00 620.92.8760 Utilities - Heating Fuel 2,750.00 3,250.00 3,250.00 620.92.8160 Training620.92.9530 Safety Equipment 1,200.00 1,000.00 1,000.00 620.92.8670 Outside Labor Services620.92.8710 Repairs/Maintenance 2,000.00 2,000.00 2,000.00 620.92.8220 In Bound Freight 500.00 200.00 200.00 620.92.1070 Garbage Pick up 3,300.00 3,300.00 3,300.00 620.92.7150 Snow Removal 3,000.00 3,000.00 3,000.00 620.92.8550 Caselle Software Fee 1,471.21 1,471.21 - 620.92.8260 Major Maint.& Repairs 10,097.26 17,240.07 4,378.86

Total Boat Harbor Expenses 202,312.11 200,766.25 167,680.23

Total Boat Harbor Revenues 202,312.11 200,766.25 167,680.23

NET EFFECT (0.00) (0.00) 0.00

Harbor FY2021

CITY OF SELDOVIA FY2021

Budget Harbor Page 1538

Water 510

FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 BALANCE

General Fund 4,459.19 - 4,459.19

Water 17,279.00 21,670.54 - 2,204.70 11,157.44 23,499.13 75,810.81

Sewer 9,629.00 7,270.42 2,207.64 4,171.49 1,349.54 - 24,628.09

Dock 13,686.00 7,055.00 - - - 20,741.00

Boat Haul Out/Storage 22,517.00 23,009.50 12,293.40 19,671.09 6,149.39 11,042.99 94,683.37

Harbor 10,097.00 17,240.07 4,378.86 27,337.07

247,659.53

MMRF - Major Maintenance Repair Funds

FY2021 CITY OF SELDOVIA Draft- reformatted Page 2639

ERN20437 S.L.C.

116TH CONGRESS

2D SESSION S. ll

To allow Coronavirus Relief Fund payments to be used to replace revenue shortfalls resulting from COVID-19.

IN THE SENATE OF THE UNITED STATES llllllllll

Mr. SULLIVAN (for himself, Mr. WHITEHOUSE, Ms. MURKOWSKI, Mrs. CAP- ITO, Mr. CRAMER, and Mr. KING) introduced the following bill; which was read twice and referred to the Committee on llllllllll

A BILL To allow Coronavirus Relief Fund payments to be used to

replace revenue shortfalls resulting from COVID-19.

1 Be it enacted by the Senate and House of Representa-

2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Coronavirus Relief

5 Fund Flexibility Act’’.

6 SEC. 2. USE OF CORONAVIRUS RELIEF FUND PAYMENTS TO

7 REPLACE LOST REVENUE.

8 Effective as if included in the enactment of the

9 Coronavirus Aid, Relief, and Economic Security Act (Pub-

10 lic Law 116–136), subsection (d) of section 601 of the

LXS DX WNX 40

ERN20437 S.L.C.

2

1 Social Security Act, as added by section 5001(a) of the

2 Coronavirus Aid, Relief, and Economic Security Act, is

3 amended to read as follows:

4 ‘‘(d) USE OF FUNDS.—A State, Tribal government,

5 and unit of local government shall use the funds provided

6 under a payment made under this section to cover only

7 those costs of the State, Tribal government, or unit of

8 local government that—

9 ‘‘(1) are necessary expenditures incurred due to

10 the public health emergency with respect to the

11 Coronavirus Disease 2019 (COVID–19) during the

12 period that begins on March 1, 2020, and ends on

13 December 31, 2020; or

14 ‘‘(2) are necessary to replace State or govern-

15 ment revenue shortfalls resulting from the

16 Coronavirus Disease 2019 (COVID–19) during the

17 period that begins on March 1, 2020, and ends on

18 December 31, 2020.’’.

LXS DX WNX 41