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HomeMy WebLinkAbout2025-05-03 Council Packet - Budget Work SessionKenai City Council - Budget Work Sessio Page 1 of 2 May 03, 2025 Kenai City Council - Budget Work Session May 03, 2025 ꟷ 9:00 AM Kenai City Council Chambers 210 Fidalgo Avenue, Kenai, Alaska www.kenai.city ** Telephonic/Virtual Information on Page 2** Agenda A. CALL TO ORDER B. BUDGET INTRODUCTION - Terry Eubank, City Manager (10 minutes) C. BUDGET OVERVIEW - David Swarner, Finance Director (15 minutes) D. DEPARTMENT PRESENTATIONS 1. Airport Fund a. General and Revenue Overview (10 minutes) b. Airport Departments (15 minutes) 2. Senior Citizen Fund a. General and Revenue Overview (10 minutes) b. Senior Citizen Fund Departments (15 minutes) 3. Congregate Housing Fund a. General and Revenue Overview (10 minutes) b. Senior Citizen Fund Departments (15 minutes) 4. Personal Use Fishery Fund a. General, Revenue and Department Overview (10 minutes) 5. General Fund a. General and Revenue Overview (15 minutes) b. Parks, Recreation and Beautification (10 minutes) c. Planning and Zoning (10 minutes) d. Legal (10 minutes) e. Police (20 minutes) Communications Animal Control f. Fire (20 minutes) g. Library (10 minutes) h. Human Resources (10 minutes) Kenai City Council - Budget Work Sessio Page 2 of 2 May 03, 2025 i. City Clerk (15 minutes) Legislative j. City Manager (20 minutes) Visitor Center Land Administration k. Finance (10 minutes) Non-Departmental l. Public Works Administration (45 minutes) Safety Shop Streets Buildings Street Lighting Boating Facility 6. Water & Sewer Fund a. General and Revenue Overview (10 minutes) b. Water & Sewer Department (10 minutes) c. Sewer Treatment Plant (10 minutes) 7. Employee Healthcare Fund a. General, Revenue and Department Overview (10 minutes) 8. Permanent Fund a. General, Revenue and Department Overview (10 minutes) 9. Debt Services a. General, Revenue and Department Overview (10 minutes) 10. Equipment Replacement a. General, Revenue and Department Overview (10 minutes) 11. Fleet Replacement a. General, Revenue and Department Overview (10 minutes) E. PUBLIC COMMENTS F. ADDITIONAL COUNCIL COMMENTS G. ADJOURNMENT The agenda and supporting documents are posted on the City’s website at www.kenai.city. Copies of resolutions and ordinances are available at the City Clerk’s Office or outside the Council Chamber prior to the meeting. For additional information, please contact the City Clerk’s Office at 907-283-8231. Registration is required to join the meeting remotely through Zoom. Please use the following link to register: https://us02web.zoom.us/meeting/register/ju9_ZPHtRnOTfURtVh4zBA July 1, 2025 – June 30, 2026 Annual Budget For the City of Kenai, Alaska ANNUAL OPERATING BUDGET OF THE CITY OF KENAI, ALASKA For the Fiscal Year Beginning July 1, 2025 Terry Eubank City Manager Prepared by David Swarner Finance Director CITY OF KENAI FISCAL YEAR 2026 CONSOLIDATED OPERATING BUDGET TABLE OF CONTENTS BEGINNING SECTION NUMBER i Introduction Your Local Government ........................................................................................ 1 How To Use This Document ................................................................................. 3 Transmittal Letter .................................................................................................. 5 Budget Development Process .............................................................................. 7 Fund Structure .................................................................................................... 10 Financial Policies ................................................................................................ 13 Budget Appropriating Ordinance ......................................................................... 18 Resolution Fixing the Rate of Levy of Property Tax ............................................ 24 Strategic Goal and Priorities ............................................................................... 25 Performance Measures ....................................................................................... 32 Overview Combined Revenues, Appropriations Fund Balance/Net Assets All Funds ........ 34 Combined Revenue and Appropriations All Fund Types .................................... 36 Summary of Major Funds and Non-Major Funds in the Aggregate Prior Year, Current Year, and Adopted Budget .................................................. 40 Revenues ............................................................................................................ 42 General Fund Central Administration Cost Allocation ......................................... 62 General Fund Budget Projection ................................................................................................ 64 General Fund – Fund Balance Policy Compliance ............................................. 65 Property Tax Breakdown .................................................................................... 66 Property Tax Breakdown Graph ......................................................................... 67 General Fund Expenditure Recap ...................................................................... 68 General Fund Expenditure Summary ................................................................. 70 Summary by Line Item ........................................................................................ 71 Expenditures: City Clerk ....................................................................................................... 72 Visitor Center ................................................................................................ 77 Legislative ..................................................................................................... 81 Legal ............................................................................................................. 85 City Manager ................................................................................................. 89 Human Resources ........................................................................................ 94 Finance ......................................................................................................... 98 Land Administration .................................................................................... 103 Non-Departmental ....................................................................................... 108 Planning and Zoning ................................................................................... 111 Safety .......................................................................................................... 116 Police .......................................................................................................... 120 Fire .............................................................................................................. 125 Communications ......................................................................................... 131 Animal Control............................................................................................. 136 CITY OF KENAI FISCAL YEAR 2026 CONSOLIDATED OPERATING BUDGET TABLE OF CONTENTS BEGINNING SECTION NUMBER ii Public Works Administration ....................................................................... 140 Shop ............................................................................................................ 144 Streets ......................................................................................................... 149 Buildings...................................................................................................... 154 Street Lighting ............................................................................................. 159 Library ......................................................................................................... 163 Parks, Recreation, Beautification ................................................................ 169 Boating Facility ............................................................................................ 175 Special Revenue Funds Recap of Special Revenue Funds Budgets ...................................................... 180 Personal Use Fishery Fund Budget Projection ........................................................................................ 182 Summary by Line Item ................................................................................ 183 Fund Narrative ............................................................................................ 184 Personal Use Fishery – Public Safety ......................................................... 188 Personal Use Fishery – Streets .................................................................. 190 Personal Use Fishery – Park and Rec ........................................................ 192 Personal Use Fishery – Boating Facility ..................................................... 194 Water and Sewer Fund Budget Projection ........................................................................................ 196 Summary by Line Item ................................................................................ 197 Water & Sewer Departments’ Narrative ...................................................... 198 Water Department ....................................................................................... 201 Sewer Department ...................................................................................... 203 Wastewater Treatment Plant ....................................................................... 208 Airport Fund Budget Projection ........................................................................................ 210 Summary by Line Item ................................................................................ 211 Terminal ...................................................................................................... 212 Airfield ........................................................................................................ 216 Administration ............................................................................................. 220 Other Buildings & Areas .............................................................................. 224 Training Facility ........................................................................................... 228 Senior Citizens Fund Budget Projection ........................................................................................ 232 Summary by Line Item ................................................................................ 233 Fund Narrative ............................................................................................ 234 Senior Citizen Access ................................................................................. 238 Congregate Meals ....................................................................................... 240 Home Delivered Meals ................................................................................ 242 CITY OF KENAI FISCAL YEAR 2026 CONSOLIDATED OPERATING BUDGET TABLE OF CONTENTS BEGINNING SECTION NUMBER iii Transportation ............................................................................................. 244 Choice Waiver ............................................................................................. 246 Debt Service Fund Budget Projection .............................................................................................. 250 Debt Service ..................................................................................................... 251 Summary by Debt Issuance .............................................................................. 252 Permanent Funds Land Sales Trust Funds Budgets ...................................................................... 254 Internal Service Funds Employee Health Care Fund Budget Projection Summary ....................................................................... 256 Employee Health Care Fund ....................................................................... 257 Equipment Replacement Fund Budget Projection Summary ....................................................................... 259 Equipment Replacement Fund .................................................................... 260 Schedule of Replacement and Payments ................................................... 262 Fleet Replacement Fund Budget Projection Summary ....................................................................... 263 Fleet Replacement Fund ............................................................................. 264 Schedule of Replacement and Payments ................................................... 266 Enterprise Funds Congregate Housing Fund Budget Projection ........................................................................................ 268 Congregate Housing ................................................................................... 269 Major and Capital Projects Funds Capital Budget Revenue, Expenditure, and Fund Balance Summary .............. 275 Capital Budget Expenditure Summary .............................................................. 276 Playground Improvement Capital Project Fund ................................................ 277 Park Improvement Capital Project Fund ........................................................... 278 Cemetery Improvements Capital Project Fund ....................................... 280 Kenai Recreation Center Improvements Capital Project Fund ........................ 281 Kenai Senior Center Improvement Capitol Project Fund .................................. 282 Kenai Bluff Erosion Improvements Capitol Project Fund .................................. 283 Personal Use Fishery Improvement Capitol Project Fund ................................ 284 Animal Control Improvement Capitol Project Fund ........................................... 285 Kenai City Dock Improvement Capitol Project Fund ......................................... 286 Kenai Public Safety Improvement Capitol Project Fund ................................... 287 Flight Service Station Improvement Capitol Project Fund ................................ 288 CITY OF KENAI FISCAL YEAR 2026 CONSOLIDATED OPERATING BUDGET TABLE OF CONTENTS BEGINNING SECTION NUMBER iv Congregate Housing Improvement Capitol Project Fund ................................. 290 Kenai Multipurpose Facility Improvement Capital Projects Fund ...................... 292 Library Improvement Capital Project Fund ....................................................... 293 Kenai Visitor Center Improvement Capitol Project Fund .................................. 294 Kenai City Hall Improvement Capital Project Fund ........................................... 295 Airport Operations Facility Improvement Capital Project Fund ......................... 297 Airport Snow Removal Equipment Improvement Capital Project Fund ............ 298 Airport Terminal Improvement Capital Project Fund ......................................... 299 Airport Improvements Capital Project Fund ...................................................... 300 Water and Sewer Improvement Capital Project Fund ....................................... 303 Wastewater Treatment Facility Improvement Capital Project Fund .................. 306 Trail Construction Improvement Capital Project Fund ...................................... 308 Municipal Roadway Improvement Capital Project Fund ................................... 309 Municipal Facility Improvement Capital Project Fund ....................................... 314 Appendices City of Kenai Schedule of Rates, Charges and Fees ........................................ 315 Authorized Personnel Staffing Table ................................................................ 333 City Wide Organizational Chart ......................................................................... 338 FY26 Permanent Positions Classified Salary Schedule ................................... 340 FY26 Temporary Positions Classified Salary Schedule .................................... 342 Chart of Accounts ............................................................................................. 343 Community Profile ............................................................................................. 344 Glossary of Key Terms ..................................................................................... 348 MEET YOUR ELECTED OFFICIALS The Mayor and six members of the Kenai City Council are elected at large to three-year terms. The positions are non-partisan. Terms are staggered, with positions ending for the Mayor and two Council Members one year and for two Council Members each of the next two years. Kenai City Council elections are part of the Kenai Peninsula Borough’s general election held annually in October. Mayor Brian Gabriel Term Expires 2025 bgabriel@kenai.city Vice Mayor Henry Knackstedt Councilor Deborah Sounart Councilor Sovala Kisena Term Expires 2026 Term Expires 2027 Term Expires 2027 hknackstedt@kenai.city dsounart@kenai.city skisena@kenai.city Councilor Phil Daniel Councilor Victoria Askin Councilor Alex Douthit Term Expires 2026 Term Expires 2025 Term Expires 2025 pdaniel@kenai.city vaskin@kenai.city adouthit@kenai.city YOUR LOCAL GOVERNMENT 1 CITY ADMINISTRATION The City of Kenai adopted the Council/Manager form of government in 1963 and has been operating under this form since that time. Under the Council/Manager form of government, the City Council is responsible for the establishment of policy which is then implemented and administered by the City Manager through the City’s department directors. City Manager ...................................... Terry Eubank City Attorney ....................................... Scott Bloom City Clerk ............................................ Michelle Saner Finance Director ................................. David Swarner Human Resource Director .................. Stephanie Randall Planning Director ................................ Kevin Buettner Police Chief ........................................ David Ross Fire Chief ............................................ Jay Teague Public Works Director ......................... Lee Frey Library Director ................................... Katja Wolfe Park & Recreation Director ................. Tyler Best Airport Manager .................................. Derek Ables Senior Center Director ........................ Kathy Romain CONTACT INFORMATION City of Kenai, 210 Fidalgo Ave., Kenai, Alaska 99611 Phone: (907) 283-7535, Fax (907) 283-3014 www.kenai.city The Citizens of the City of Kenai Mayor & City Council City Manager City Clerk City Attorney Public Works Director Police Chief Airport Manager Fire Chief Finance Director Planning Director Parks and Recreation Director Senior Center Director Library Director Human Resources Director Airport Commission Council on Aging Harbor Commission Planning & Zoning Commission Parks & Recreation Commission Beautification Committee 2 The City’s budget document is designed to serve four basic purposes: 1. To function as a financial plan for the City of Kenai during the 2026 fiscal year. 2. To provide a management tool to assist City staff in achieving the day to day results and outcomes approved for funding by the City Council. 3. To serve as a policy document, clearly articulating the policy direction provided by the City Council for implementation during the coming year. 4. To provide a communication tool for citizens, businesses, and other interested parties. This document should also provide the lay reader with a clear understanding of the activities funded in fiscal year 2026, the overall costs of those services, and understanding of the benefits derived from those activities, and an explanation of the process used to arrive at the funding decisions represented by this document. • How to Use This Document – This section includes an introduction to the budget documents as well as information about our City, the Council and our form of Government. • Letter of Transmittal – This portion of the budget includes a letter from the City Manager to the Citizens of Kenai and the Kenai City Council explaining the budget documents. Additionally, it explains any significant changes from the previous year and details any major changes in financial policy. • The Budget Development Process – This section of the budget describes the entire process for putting the fiscal year 2026 budget together from estimating revenues and allocating expenditures through adoption of the final budget. • Fund Structure – This section provides a comprehensive list of City funds, their types, amounts and status as a major or minor fund. • Financial Policies – This section describe financial policies of the City which guide the formulation of this document. • Strategic Goals & Priorities – This section contains an outline of the approved financial policies and programs and the relationship of appropriations to this policies and programs. • Appropriating Ordinance and Resolution Establishing City’s Mill Rate – The legislation enacted to adopt the FY2026 City of Kenai Operating and Capital Budget and the property tax levy for FY2026. • Performance Measures – This section identifies and describes the City’s adoption of performance measures in its operational management. • Revenues – The revenues section summarizes the City’s revenues from fiscal year 2023 through budgeted revenues that support the fiscal year 2026 budget. This section illustrates multi-year revenue trends and projects revenues for the coming year. This section is a vital element of the City’s financial plan, and also serves as a communications tool for citizens and a reflection of Council policy through its decisions regarding the property tax levy, utility charges, and other issues. HOW TO USE THIS DOCUMENT 3 • Operating Budgets – This section provides a summary of each departmental budget. Each summary department’s mission, function and responsibilities, an organization chart, staffing history including overtime by position, department performance measures, an evaluation of FY2025 Goals, FY2026 Department Goals and future considerations of the department. • Major & Capital Projects – This section provides a summary and description of the City’s Five-year capital improvement program. This includes all projects that meet the City’s definition of a capital project, and include fixed and permanent improvements to City facilities and infrastructure, and new construction of facilities, with a useful life of one year or more and cost of over $35,000. • Appendices – This section provides a other information about the City and its operations which users may find valuable.  City of Kenai Schedule of Rates, Charges & Fees.  Authorized Personnel Staffing Table.  City Entity-wide Organization Chart.  FY2026 City Salary Schedule.  Chart of Accounts.  Kenai Community Profile.  Glossary of Key Terms. 4 Transmittal 5 Transmittal 6 For the FY2026 Budget, the City Council held a work session on December 4th at which it discussed and formulated goals for the formation of the FY2026 Budget. Those goals were formally adopted by Resolution 2025-04 on January 15, 2025. Utilizing the goals adopted by the City Council, the City Manager directed all departments to submit a budget that would meet its needs with an emphasis on identifying efficiencies and maintaining the fiscally conservative culture of the City. With inflationary pressures not seen in the Country for forty years, status quo or budget reductions were not expected or required, unless generated through efficiencies. The administration selected this approach acknowledging the fiscal situation facing the state, nation and Kenai citizens. The Kenai City Council and the City’s Administration are committed to providing a budget which can support operations, excluding capital and one-time special projects utilizing the City’s current revenue sources. FY2026 projects no use of General Fund, fund balance with a projected deficit of $562,363. The FY2026 General Fund budget includes $1,995,000 in capital funding and $304,463 in one-time special project funding. Basis of Budgeting For all Governmental Funds the City prepares a modified accrual basis budget, which is the same basis utilized in preparation of the City’s Comprehensive Annual Financial Report. A modified accrual basis budget recognizes revenues when they are measurable and available. Revenues are considered available when they are collectible in the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to claims and judgments and compensated absences, are recorded on when payment is due. For the Proprietary Funds of the City an accrual basis budget is prepared using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of cash flows. Grants and similar programs are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Budget Adoption The City of Kenai adopts a legally binding annual budget in accordance with Kenai Municipal Code (KMC) 7.25, which provides legal standards for preparing, presenting, adopting, implementing and monitoring the budget. The City’s Fiscal Year runs from July 1st to June 30th. The City’s budget serves as a roadmap for the fiscal year’s expenditures and reflects the goals and policies of the City. Per KMC 7.25.010(g) the adoption of a budget shall be completed by the tenth day of June annually. Finance Department staff began the preparation of the 2026 budget in November 2024. By the beginning of April, a preliminary budget was completed. Staff presented the proposed budget to City Commissions beginning in April with the final draft being presented to the City Council in April, and a public hearing work session was held the same month. A public hearing to adopt the proposed budget occurred on June 4th. The budget process ends when the final budget is adopted on or before June 4th by the Kenai City Council. BUDGET DEVELOPMENT PROCESS 7 Budget Chronology November 26 – Fiscal Year 2026 Budget Goals Work Session. December 4 – Fiscal Year 2026 Budget Goals Work Session. December 6 – New personnel/position reclassification requests to HR Director. December 18 – Fiscal Year 2026 – 2030 Capital Plan Work session. January 7 – Resolution adopting the Fiscal Year 2026-2030 Capital Plan to City Clerk. January 15 – Public hearing on Resolution 2025-04 adopting goals to guide the preparation of the FY2026 Budget. Public hearing on Resolution 2025-XX to adopt the Fiscal Year 2026-2030 Capital Plan. January 27 – Revenue estimates to City Manager. January 30 – Budget guidance and submission requirements provided to department heads with preparation packets. February 14 – Overtime and temporary staffing salary and benefits requests to HR Director. Department budget narratives due to Finance. Department operational budget submission due to Finance. February 21 – Overtime and temporary staffing salary benefits requests to Finance. Department Special Project requests due to Finance. February 28 – Revenue estimates to City Manager. March 3 – Personnel salary and benefits totals to City Manager. March 6 – City Manager approval of salary and benefits. Consolidated operational budget submitted to City Manager. Consolidated Special Project requests submitted to City Manager. March 24 – 28 – Department budget meetings with City Manager. April 2 – State of the City address. April 21 – Draft budget distributed to Council. May 4 – Budget work session. May 15 – Budget Ordinance to City Clerk for May 21 Council packet. May 21 – Introduction of Budget Ordinance. May 29 – Mill Rate Resolution to City Clerk for June 4 Council Packet. Publish notice of public hearing to adopt FY2026 Budget. June 4 – Public Hearing and adoption of Budget Ordinance. Public Hearing and approval of Mill Rate Resolution (Must be provided to KPB by June 15). June 25 – Publication and distribution of the Budget document. 8 Budgetary control (the level at which expenditures may not exceed budget) is maintained at the object class level by the encumbrance of estimated purchase amounts prior to the release of purchase orders to vendors. Purchase orders which would result in an overrun of object class balances are not released until additional appropriations are made available Amending the Budget After approval by the Finance Director as to availability of unencumbered balances, transfers up to the amount of available funds may be made in line item accounts within a department of a fund and by up to ten thousand dollars ($10,000) between the accounts of departments within a fund. The City Clerk may make such transfers within the General Fund Department of the City Clerk, and the City Attorney may make such transfers within the General Fund Department of Law. The City Manager may make such transfers in all other areas except in the Legislative Department, which may be made by the Mayor or designee. The budgetary level of control will be the project level for Capital Project Funds. When the Council determines that it is in the best interest of the City to authorize a budget transfer equal to or in excess of $10,000 for a particular fund, it may do so by adopting a resolution with a simple majority vote. When the Council determines that it is in the best interest of the City to increase or decrease appropriation for a particular fund, it may do so by enacting an ordinance with a simple majority vote. Encumbrances In all Governmental Funds of the City, when goods and services are not received by the end of the year, encumbrance accounting is employed. Encumbrances (e.g., purchase orders, contracts) outstanding at year-end are reported as appropriate constraints of fund balances if they meet the definitions and criteria as outlined above. These commitments will be reappropriated and honored during the subsequent year. 9 The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. Each fund is accounted for with a separate set of self- balancing accounts that comprise its revenues and expenditures. The City's resources are allocated to and accounted for in individual funds depending on what they are to be spent for and how they are controlled. The City budgets each fund individually and each fund must be appropriated. Accounting for the flow of dollars in and out of accounts varies depending upon whether the fund is of the governmental, proprietary or fiduciary type. Major funds are funds whose revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds. The General fund in all cases is considered a major fund. Governmental Funds, Governmental Funds are designed to measure those financial resources on hand at the end of a period that are available to be expended or appropriated in future periods. Examples of governmental funds are the General Fund, Special Revenue funds, Debt Service funds, Permanent Funds and Capital Project funds. The General Fund is the City’s primary operating fund. It accounts for all financial resources except those required to be accounted for in other funds and is generally considered to represent the day to day operations of the City. It derives the majority of its revenues from taxes, state shared revenues and fines. Special revenue funds account for proceeds of specific revenue sources that are restricted in some way or committed for purposes other than debt service or capital projects. The City’s Special Revenue Funds include the Airport Fund, the Water & Sewer Fund, the Personal Use Fishery Fund and the Senior Citizen Fund. Debt service funds are used to account for the accumulation of resources for payment of general obligation debt. Payment for general obligation debt is backed by the full faith and credit of the City. The primary source of revenue for this fund is a transfer from the City’s General Fund. The City operates two permanent funds which invest the proceeds from the sale of land acquired by the City’s General Fund and land deeded to the City by the Federal Aviation Administration requiring their use be for the betterment and operations of the Kenai Municipal Airport. Governmental Funds General Fund Special Revenue FundsDebt Service Senior Citizen FundPersonal Use Fishery Fund Water & Sewer Fund Airport Fund Capital ProjectsPermanent Funds Airport Land Sale Permanent Fund General Land Sale Permanent Fund FUND STRUCTURE 10 Capital project funds are used to account for the construction of major capital facilities other than those financed by proprietary funds. Capital project funds are not included in the City’s annual budget but are budgeted separately with construction funds depending on the project’s budget. Proprietary Funds, Proprietary funds distinguish operating revenues and expenses from non- operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise fund and of the City’s internal service funds are charges to customers for sales and services. Operating expenses for the enterprise fund and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. The City has three internal service funds: Equipment Replacement Fund, Employee Health Care Fund and Fleet Replacement Fund. The Equipment Replacement Fund was created in FY1998 to provide a financing mechanism for the replacement of equipment used by the General Fund with a minimum value of $50,000. General Fund departments are charged an estimated amount to provide for the equipment’s replacement at the end of its useful life. The Employee Health Care Fund accounts for all costs associated with employee health care and charges each fund and department based upon the number of eligible employees. The Fleet Replacement Fund was created in FY2021 to provide a financing mechanism for replacement of General Fund and Senior Citizen Special Revenue Fund vehicles. Departments are billed for the estimated replacement cost of the vehicles utilized to provide its services. Budgeted Major Fund Minor Fund Governmental Funds General Fund Yes Yes No Special Revenue Funds: Personal Use Fishery Fund Yes No Yes Water and Sewer Fund Yes Yes No Airport Fund Yes Yes No Senior Citizen Fund Yes No Yes Debt Service Fund Library Expansion Refunding Bonds Yes No Yes Permanent Funds General Land Sale Permanent Fund Yes No Yes Airport Land Sale Permanent Fund Yes Yes No Internal Service FundEnterprise Funds Equipment Replacement Fund Vintage Pointe Senior Housing Fund Proprietary Funds Employee Health Care Fund Fleet Replacement Fund FUND TYPES BUDGETED BY THE CITY 11 Budgeted Major Fund Minor Fund Internal Service Funds: Equipment Replacement Fund Yes No Yes Fleet Replacement Fund Yes No Yes Employee Health Care Fund Yes No Yes Enterprise Fund Vintage Pointe Senior Housing Fund Yes Yes No Capital Project Funds: Playground Improvement 1 Yes No Yes Park Improvement 1 Yes No Yes Cemetery Improvement 1 Yes No Yes Kenai Recreation Center Improvement 1 Yes No Yes Kenai Senior Center Improvement 4 Yes No Yes Kenai Bluff Erosion Improvement Yes Yes Yes Personal Use Fishery Improvement 1 Yes No Yes Kenai City Dock Improvement 4 Yes No Yes Kenai Public Safety Improvements 4 Yes No Yes Flight Service Station Improvements 4 Yes No Yes Congregate Housing Improvement Yes Yes No Kenai Multipurpose Facility Improvement 1 Yes No Yes Library Improvement 4 Yes No Yes Kenai Visitor Center 1 Yes No Yes Kenai City Hall 4 Yes No Yes Airport Operations Facility Improvement 3 Yes No Yes Airport Snow Removal Equipment 3 Yes No Yes Airport Terminal Improvement 3 Yes No Yes Airport Improvements 3 Yes No Yes Water & Sewer Improvement 2 Yes No Yes Wastewater Treatment Facility Improvement 2 Yes No Yes Trail Construction 1 Yes No Yes Municipal Roadway Improvement Yes No Yes Municipal Facility Improvement 4 Yes No Yes When preparing the City’s Comprehensive Annual Financial Report Capital Project Funds are consolidated by functional category. Consolidation of Capital Project Funds is as follows: 1 Parks & Recreation Capital Project Fund 2 Water & Sewer Capital Project Fund 3 Airport Improvement Capital Project Fund 4 Miscellaneous Capital Project Fund 12 The financial policies establish the framework for overall fiscal planning and management and sets forth guidelines for both current and long-term planning. These policies are reviewed annually to assure the highest standards of fiscal management. The City Manager and Department Directors have the primary role of reviewing financial actions and providing guidance on financial issues to the City Council. OVERALL GOALS The overall financial goals underlying these policies are: 1. Fiscal Sustainability: To ensure the City is in a solid financial condition at all times. This can be defined as: a. Fiscal Solvency – the ability to meet current and future fiscal obligations. b. Budgetary Solvency – the ability to provide a balanced budget. c. Service Level Solvency – the ability to provide needed and desired services. 2. Flexibility: To ensure that the City is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress. 3. Adherence to the Highest Accounting and Management Practices: As set by the Government Finance Officers’ Association (GFOA) standards for financial reporting and budgeting, the Governmental Accounting Standards Board, and other professional standards. Based on the overall goals listed above the following Financial Policies are provided: Operating Budget Policies The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently and effectively as possible. • The City’s goal is to pay for all recurring expenditures with recurring revenues and to use nonrecurring revenues for non-recurring expenditures. • It is important that a positive undesignated fund balance and a positive cash balance be shown in all governmental funds at the end of each fiscal year. • When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year should be reduced sufficiently to create a positive undesignated fund balance and a positive cash balance. • The budget should be structured so that users can readily establish the relationship between expenditures and the achievement of service objectives. • Individual department budget submissions must be prepared with the basic assumption that current tax rates will be maintained. • The budget will provide for adequate maintenance of capital plans and equipment and for its orderly replacement. • A balanced budget is defined as revenues, including the use of fund balance as a revenue source, equaling expenditures. Debt Policies • The City will not fund current operations from the proceeds of borrowed funds. • When the City finances capital projects by issuing bonds, it will repay the debt within a period not to exceed the expected useful life of the asset. • The City will maintain good communication about its financial condition with bond and credit institutions. FINANCIAL POLICIES 13 • The City will follow a policy of full disclosure in every annual financial statement and bond official statement. • The City will avoid borrowing on tax anticipation and maintain an adequate fund balance. • Pursuant to Section 6-1 of the Kenai Municipal Charter, outstanding general-obligation indebtedness of the City shall not at any time exceed twenty percent (20%) of the assessed value of real and personal property in the City. Revenue Policies • The City will try to maintain a diversified and stable revenue structure to shelter it from short-run fluctuations in any one-revenue source. • The City will estimate its annual revenues by an objective, analytical process. • The City will regularly review user fee charges and related expenditures to determine if pre- established recovery goals are being met. • The City should routinely identify governmental aide funding possibilities. Investment Policies • The City will maintain an investment policy based on the Government Finance Officers’ Association (GFOA) model investment policy. • The City will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential. • The City will invest public funds in a manner that will best meet the objective specified in Chapter 7.22 of Kenai’s Municipal Code. The relative order of importance are as follows; safety of principal, maintaining sufficient liquidity to meet the City’s cash flow requirements, and achieving a reasonable market rate of return. Accounting, Auditing and Reporting Policies • The City will establish and maintain a high standard of accounting practices in conformance with Generally Accepted Accounting Principles (GAAP). • The accounting system will maintain records on a basis consistent with accepted standards for government accounting according to the Government Accounting Standards Board (GASB). • An independent firm of certified public accountants will perform an annual financial and compliance audit and will publicly issue an opinion, which will be incorporated into the Annual Comprehensive Financial Report. • The City will annually strive for the GFOA Certificate of Achievement for Excellence in Financial Reporting and the GFOA Distinguished Budget Presentation Award. Capital Budget Policies • The City will make all capital improvements in accordance with an adopted capital improvements program. • The City will develop a multi-year plan for capital improvements that considers its development policies and links the development process with the capital plan. • The City will enact an annual capital budget based on the multi-year capital improvements program. • The City will coordinate development of the capital improvement budget with development of the operating budget. Future operating costs associated with new capital projects will be projected and included in operating budget forecasts. • The City will maintain all its assets at a level adequate to protect its capital investments and to minimize future maintenance and replacement costs. 14 Fund Specific Policies GENERAL FUND The General Fund is the general operating fund of the City of Kenai, funded primarily through taxes, intergovernmental revenues, and user fees. This fund accounts for the current financial resources of the City which are not required by law or administration action, to be accounted for in another fund. Fund Balance Policy Background The City of Kenai maintains its financial operations in a manner consistent with sound financial management principles, which require that sufficient funds be retained to provide a stable financial base at all times. An adequate fund balance level is an essential element in both short-term and long-term financial planning. It serves to mitigate current and future risks, sustain operations during economic downturns, provides cash flow liquidity for the City’s general operations, and enhances creditworthiness. Maintenance of sufficient levels of fund balance enables the City to stabilize funding for operations, stabilize taxes and fees, and realize cost savings in issuing debt. While adequate levels of fund balance are important, the City strives to maintain an appropriate amount that is neither too high nor low. Purpose This policy establishes a target level of fund balance for the General Fund in order to sustain financial stability and to provide prudent management of the City’s financial reserves. This policy establishes a process for reaching and or maintaining the targeted level of fund balance and the priority for the use of resources in excess of the target. This policy shall also provide a mechanism for monitoring and reporting the City’s General Fund Balance. This policy only applies to the General Fund. Definitions and Classifications Fund balance is a surplus of funds accrued from unexpended operating budgets and unanticipated revenues. It is calculated as the difference between the assets and liabilities reported in a governmental fund. Fund balance consists of five classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purpose for which amounts can be spent. The five classifications of fund balance applicable to the General Fund are defined as follows. Restricted Fund Balance Components: • Nonspendable fund balance amounts that are not in a spendable form (e.g., inventory) or legally or contractually required to be maintained. There is no minimum funding requirement for this account. • Restricted fund balance amounts that can be spent only for the specific purposes stipulated by external parties either constitutionally, through enabling legislation, or through other legally binding restrictions (e.g., proceeds from the sale of or mineral royalties paid for property deeded to the City by the Daubenspeck Family). There is no minimum funding requirement for this account. Unrestricted Fund Balance Components: • Committed fund balance amounts that can only be used for the specific purposes determined by a formal action of the City Council. Commitments may be changed or lifted only by referring to the formal action that imposed the constraint originally (e.g., the City of Kenai stabilization account). 15 • Assigned fund balance amounts intended to be used by the government for specific purposes. Intent can be expressed by the City Council or by a designee to whom Council designates the authority. No formal ordinance or resolution is required to form intent. There is no minimum funding requirement for this account. • Unassigned fund balance consists of the remaining funds not segregated above. These funds may be used for new programs or positions desired outside of the current and established budget or for one-time capital investments. There is no minimum funding requirement for this account. Designating Funds: The responsibility for designating funds to specific classifications shall be as follows: • Committed fund balance – The City Council is the City’s highest decision-making authority, and formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is an ordinance approved by the Council. Commitments authorized in Kenai Municipal Code include: o Encumbrances – Amounts encumbered at year-end by contract, including purchase order, or encumbered by some other means shall be classified as committed. o Budget Appropriation – Amounts appropriated in the annual budget, or in supplemental appropriations, for expenditures in ensuing fiscal year shall be classified as committed. o Budgetary Stabilization Reserve – An amount created by this policy equal to a risk adjusted by three (3) months of operating expenditures and transfers. • Assigned fund balance – The City Council has retained authority to assign fund balance to a specific purpose. Assignments will be made periodically via Council action, an ordinance is not required for assignment of fund balance. Annually, at budget adoption, Council will review and confirm existing assignments. Examples include: o Operational and Capital Contingencies Reserve – An amount created by this policy in excess of a risk adjusted three months of expenditures and transfers but less than a risk adjusted four months of expenditures and transfers. o Compensated Absences – Actual accumulated employees’ vacation balances at the end of each fiscal year. Fund Balance Policy: It is the policy of the City of Kenai to commit to a budgetary stabilization reserve an amount of fund balance equal to a risk adjusted three (3) months of General Fund expenditures and transfers measured on a General Accepted Accounting Principles (GAAP) basis. The sum total of the budgetary stabilization reserve, other Council commitments and assignments, and fund balance reservations required by GAAP, will equal the minimum recommended fund balance for the City’s General Fund. This amount is prudent based upon an evaluation of the City’s operating characteristics, diversity of tax base, reliability of non-property tax sources, working capital needs, impact on bond rating, state and local economic outlooks, emergency and disaster risk, and other contingencies. In the event that the fund balance drops below this minimum level, the City will develop a plan, implemented through the annual budgetary process, to bring the balance back to the target level over a period of no more than three (3) fiscal years, inclusive of the budget year in which it is to be adopted. The City Council has imposed on itself a rule requiring an affirmative vote by at least five members of the Council in order to appropriate fund balances below the established minimum level. This appropriately balances the need to make such monies available if truly necessary in the judgement of the elected City leaders, and the need to protect against the temptation to use this balance to meet recurring operating needs when recurring operating revenues are not sufficient. 16 Fund balance equal to a risk adjusted one (1) month of expenditures and transfers but less shall be assigned for an operational and capital contingencies reserve. The sum total of the budgetary stabilization reserve, the operational and capital contingencies reserve, other Council commitments and assignments, and fund balance reservations required by GAAP, will equal the maximum recommended fund balance for the City’s General Fund. Fund balance in excess of this policy’s maximum amount shall be unassigned and available for capital improvements identified in the five-year capital improvement plan or other one-time expenditures or debt service reserves. Unassigned fund balance may be utilized for recurring expenditures provided financial projections show the expenditures will be supported by revenues, other than a use of fund balance, within three (3) years, inclusive of the budget year which it is to be adopted, and at no time shall fund balance drop below this policy’s minimum fund balance amount. Policy Administration The City Manager will report to the City Council an estimated, unaudited balance of General Fund, Fund Balance during the annual budget submission process. Fund balance will be reported by appropriate category and demonstrate compliance with this policy. The City Manager is required to propose a budget with the following requirements: 1. A budget with a projected ending level of fund balance at or above this policy’s minimum level over a period of no more than three (3) fiscal years inclusive of the budget year being adopted. A budget showing any use of this policy’s minimum amount of fund balance shall require five (5) affirmative votes of Council to adopt. 2. A budget including a prioritization for commitment or use of unassigned fund balance including a five year capital priority list. 3. A budget with financial projections showing recurring expenditures, for which fund balance is the revenue source, will be supported by revenues, other than the use of fund balance, within three (3) fiscal years, inclusive of the budget year being adopted, and at no time shall fund balance drop below this policy’s minimum amount. Annually during the Annual Comprehensive Financial Report (ACFR) presentation, the Finance Director shall report the City’s fund balance and the classification of the various components in accordance with GAAP and this policy. 17 Sponsored by: Administration New Text Underlined; [DELETED TEXT BRACKETED] CITY OF KENAI ORDINANCE NO. XXXX-2025 AN ORDINANCE ADOPTING THE ANNUAL BUDGET, SALARY SCHEDULE AND EMPLOYEE CLASSIFICATION PLAN FOR THE FISCAL YEAR COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026 AND COMMITTING $2,957,539 OF GENERAL FUND, FUND BALANCE FOR FUTURE CAPITAL IMPROVEMENTS. WHEREAS it is a requirement of the Code of the City of Kenai, Alaska, that the City Council, not later than the tenth day of June, adopt a budget for the following fiscal year and make appropriation of the monies needed; and, WHEREAS, pursuant to Kenai City Charter section 2-4, the City Council has the power to adopt a budget, raise revenue, and make appropriations; and regulate salaries and wages and all other fiscal affairs of the City; and, WHEREAS, adoption of this Ordinance constitutes Council meeting its obligation to adopt a budget, raise revenue, and make appropriations; and, WHEREAS, through adoption of the document entitled “Annual Budget for the City of Kenai, Alaska July 1, 2025 – June 30, 2026”, which includes the City Manager presented table of Authorized Personnel Staffing and Salary Schedules, Council meets its obligation to adopt the Salary Schedule of the City for fiscal year 2026; and, WHEREAS, adoption of the document entitled “Annual Budget for the City of Kenai, Alaska July 1, 2025 – June 30, 2026”, which includes the City Manager presented Employee Classification Plan satisfies the requirement of KMC 23.50.010; and, WHEREAS, committed fund balance represents resources whose use is constrained by Council self- imposed limitations at its highest level of decision making, an Ordinance, and that remain binding unless removed in the same manner; and, WHEREAS, in recognition of deferred and ongoing maintenance needs of City facilities and in support of the City’s Fiscal Year 2026 – 2030 Capital Improvement Plan (The Plan), Council commits $2,957,539 towards funding of The Plan for fiscal years 2026-2030. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, as follows: Section 1. That certain document entitled "Annual Budget for the City of Kenai, Alaska July 1, 2025 – June 30, 2026" which is available for examination by the public in the Office of the City Clerk, the City’s website and is incorporated herein by reference is hereby adopted as the budget for the City of Kenai for the fiscal year commencing July 1, 2025 and ending June 30, 2026. Section 2. The following sums of money are hereby appropriated for the operations of the City of Kenai for the fiscal year commencing on the first day of July, 2025, and ending the 30th day of June, 2026, to be expended consistent with and subject to the restrictions, procedures, and purposes set forth in the Code of the City of Kenai and to be expended substantially by line item in the manner shown in the budget adopted by Section 1 hereof: 18 Ordinance No. 3418-2024 Page 2 of 6 New Text Underlined; [DELETED TEXT BRACKETED] General Fund $ 22,450,004 Enterprise Fund – Congregate Housing Fund 750,417 Internal Service Funds: Equipment Replacement Fund 275,211 Fleet Replacement Fund 101,723 Employee Health Care Fund 3,155,044 Total Internal Service Funds 3,531,978 Special Revenue Funds: Personal Use Fishery Fund 555,008 Water & Sewer Fund 3,440,830 Airport Fund 4,987,529 Senior Citizen Fund 1,117,500 Total Special Revenue Funds 10,100,867 Permanent Funds: Airport Land Sale Permanent Fund 1,099,774 General Land Sale Permanent Fund 159,045 Total Permanent Revenue Funds 1,258,819 Capital Project Funds: Park Improvement 120,000 Flight Service Station Improvement 400,000 City Hall Improvement 75,000 Municipal Roadway Improvement 1,400,000 Congregate Housing Improvement 100,000 Airport Improvement 1,265,100 Water & Sewer Improvement 450,000 Waste Water Treatment Plant Equipment 50,000 Total Capital Project Funds 3,860,100 Debt Service Fund – Library Expansion Bonds 130,625 Total All Funds $42,082,810 Section 3. Council hereby commits $2,957,539 of Unassigned General Fund, Fund Balance for future renovations and improvements to City facilities. 19 Ordinance No. 3418-2024 Page 3 of 6 New Text Underlined; [DELETED TEXT BRACKETED] Section 4. Council hereby adopts the Salary Schedule presented by the City Manager and included in the “Annual Budget for the City of Kenai, Alaska July 1, 2025 – June 30, 2026”: Range Job Title A B C D E F 1 Police Trainee $14.52 $14.89 $15.25 $15.62 $15.97 $16.34 2 $15.25 $15.63 $16.01 $16.39 $16.78 $17.16 3 $16.01 $16.41 $16.82 $17.22 $17.62 $18.01 4 $16.82 $17.24 $17.66 $18.08 $18.50 $18.92 5 $17.65 $18.08 $18.53 $18.97 $19.41 $19.85 6 Driver, Janitor, Kitchen Assistant, Parks & Rec Laborer, Recreation Center Worker $18.54 $19.00 $19.47 $19.93 $20.40 $20.86 7 $19.46 $19.95 $20.43 $20.92 $21.41 $21.90 8 Cook, Library Aide $20.84 $21.36 $21.88 $22.40 $22.92 $23.44 9 $21.89 $22.44 $22.98 $23.53 $24.08 $24.62 10 $22.97 $23.54 $24.12 $24.69 $25.27 $25.85 11 $24.10 $24.70 $25.31 $25.91 $26.51 $27.11 12 Library Assistant $25.34 $25.97 $26.60 $27.23 $27.87 $28.51 13 Administrative Assistant I $26.61 $27.27 $27.94 $28.61 $29.27 $29.94 14 Accounting Tech I, Adminstrative Assistant II, Animal Control Officer, Parks & Rec Maint. Tech.$27.94 $28.63 $29.34 $30.03 $30.73 $31.43 15 Administrative Assistant III, Desktop Support Tech, Public Safety Dispatcher, Utility Operator I $29.31 $30.05 $30.78 $31.52 $32.24 $32.98 16 Accounting Technician II, Airport Operations Specialist, Building Maintenance Tech, Equipment Operator $30.78 $31.55 $32.32 $33.09 $33.86 $34.63 17 Chief Animal Control Officer $32.35 $33.16 $33.98 $34.78 $35.59 $36.40 18 Communications Supervisor,Utility Operator II $33.95 $34.79 $35.64 $36.50 $37.34 $38.19 19 Assistant Parks & Rec Director,Equipment Lead Operator, Shop Mechanic, Utility Lead Operator $35.65 $36.54 $37.43 $38.32 $39.22 $40.11 20 $37.41 $38.35 $39.28 $40.22 $41.16 $42.10 21 Airport Operations Supervisor, Building Official, Police Officer, Shop Foreman, Street Foreman, Building Foreman $39.29 $40.27 $41.26 $42.24 $43.22 $44.21 22 Utility Foreman II $41.26 $42.29 $43.32 $44.35 $45.39 $46.42 23 Assistant to City Manager/Special Projects Coor, IT Manager $43.30 $44.38 $45.46 $46.54 $47.63 $48.72 24 Police Sergeant, Assistant Public Works Director $45.48 $46.61 $47.76 $48.89 $50.03 $51.16 25 Controller, Fire Deputy Chief $47.76 $48.95 $50.14 $51.34 $52.53 $53.72 26 $50.17 $51.42 $52.68 $53.94 $55.19 $56.45 27 Police Lieutenant $52.63 $53.95 $55.26 $56.58 $57.90 $59.21 28 $55.28 $56.67 $58.05 $59.44 $60.81 $62.20 Classified employees engaged in fire protection activities 18 Firefighter $24.25 $24.85 $25.45 $26.05 $26.65 $27.25 19 $25.46 $26.09 $26.72 $27.36 $27.99 $28.62 20 Fire Engineer $26.71 $27.38 $28.04 $28.70 $29.37 $30.03 21 $28.07 $28.77 $29.48 $30.18 $30.89 $31.59 22 Fire Captain, Fire Marshall $29.48 $30.21 $30.95 $31.68 $32.42 $33.15 20 Ordinance No. 3418-2024 Page 4 of 6 New Text Underlined; [DELETED TEXT BRACKETED] AA BB CC DD EE $16.96 $17.57 $18.20 $18.81 $19.43 $17.81 $18.45 $19.10 $19.75 $20.40 $18.70 $19.37 $20.05 $20.74 $21.42 $19.64 $20.35 $21.06 $21.78 $22.49 $20.60 $21.35 $22.10 $22.85 $23.60 $21.64 $22.44 $23.23 $24.01 $24.80 $22.73 $23.55 $24.38 $24.01 $26.03 $24.33 $25.21 $26.09 $26.98 $27.87 $25.55 $26.48 $27.42 $28.35 $29.27 $26.83 $27.80 $28.77 $29.75 $30.73 $28.13 $29.16 $30.18 $31.21 $32.23 $29.59 $30.66 $31.74 $32.81 $33.89 $31.07 $32.20 $33.33 $34.47 $35.59 $32.61 $33.80 $34.99 $36.18 $37.36 $34.22 $35.47 $36.71 $37.96 $39.21 $35.93 $37.25 $38.56 $39.86 $41.17 $37.78 $39.16 $40.52 $41.90 $43.28 $39.63 $41.08 $42.51 $43.96 $45.40 $41.63 $43.14 $44.66 $46.17 $47.69 $43.69 $45.28 $46.87 $48.46 $50.04 $45.88 $47.54 $49.22 $50.89 $52.56 $48.17 $49.93 $51.68 $53.43 $55.19 $50.55 $52.40 $54.23 $56.08 $57.92 $53.10 $55.03 $56.97 $58.89 $60.83 $55.75 $57.78 $59.81 $61.84 $63.87 $58.58 $60.71 $62.84 $64.97 $67.11 $61.44 $63.69 $65.92 $68.16 $70.40 $64.55 $66.90 $69.25 $71.59 $73.95 $28.28 $29.31 $30.35 $31.38 $32.41 $29.70 $30.78 $31.86 $32.95 $34.03 $31.16 $32.30 $33.44 $34.57 $35.71 $32.78 $33.98 $35.17 $36.36 $37.56 $34.40 $35.66 $36.90 $38.16 $39.41 21 Ordinance No. 3418-2024 Page 5 of 6 New Text Underlined; [DELETED TEXT BRACKETED] Temporary Employees Range A B C 1 14.24 14.60 14.95 2 14.95 15.32 15.70 3 15.70 16.09 16.49 4 16.49 16.90 17.31 5 17.30 17.73 18.17 6 18.18 18.63 19.09 7 19.08 19.56 20.03 8 20.43 20.94 21.45 9 21.46 22.00 22.53 10 22.52 23.08 23.65 11 23.63 24.22 24.81 12 24.84 25.46 26.08 13 26.09 26.74 27.39 14 27.39 28.07 28.76 15 28.74 29.46 30.18 16 30.18 30.93 31.69 17 31.72 32.51 33.31 18 33.28 34.11 34.94 19 34.95 35.82 36.70 20 36.68 37.60 38.51 21 38.52 39.48 40.45 22 40.45 41.46 42.47 23 42.45 43.51 44.57 24 44.59 45.70 46.82 25 46.82 47.99 49.16 26 49.19 50.42 51.65 27 51.60 52.89 54.18 28 54.20 55.56 56.91 29 56.99 58.41 59.84 22 Ordinance No. 3418-2024 Page 6 of 6 New Text Underlined; [DELETED TEXT BRACKETED] Section 5. Severability: That if any part or provision of this ordinance or application thereof to any person or circumstances is adjudged invalid by any court of competent jurisdiction, such judgment shall be confined in its operation to the part, provision, or application directly involved in all controversy in which this judgment shall have been rendered, and shall not affect or impair the validity of the remainder of this title or application thereof to other persons or circumstances. The City Council hereby declares that it would have enacted the remainder of this ordinance even without such part, provision, or application. Section 7. Effective Date: That pursuant to KMC 1.15.070(f), this ordinance shall take effect July 1, 2026. ENACTED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, THIS 4TH DAY OF JUNE, 2025. ___________________________________ Brian Gabriel Sr., Mayor ATTEST: ___________________________________ Michelle M. Saner, MMC, City Clerk Approved by Finance: _________________ Introduced: May 21, 2025 Enacted: June 4, 2025 Effective: July 1, 2025 23 Sponsored by: Administration New Text Underlined; [DELETED TEXT BRACKETED] CITY OF KENAI RESOLUTION NO. 2025-XX A RESOLUTION FIXING THE RATE OF LEVY OF PROPERTY TAX FOR THE FISCAL YEAR COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026. WHEREAS, Kenai Municipal Code requires that the rate of levy of property tax be set annually not later than the tenth day of June; and, WHEREAS, the Council has adopted the "City of Kenai 2026 Annual Budget," which estimates property tax revenue based upon a tax rate of 4.35 mills. NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA: Section 1. That the rate of levy of property tax for the fiscal year commencing July 1, 2024 and ending June 30, 2026 is fixed at 4.35 mills. Section 3. That this Resolution takes effect immediately upon passage. PASSED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, THIS 4TH DAY OF JUNE, 2025. ___________________________________ Brian Gabriel Sr., Mayor ATTEST: ___________________________________ Michelle M. Saner, MMC, City Clerk 24 Council Adopted FY2026 Budget Goals The Kenai City Council established its FY2026 Budget Goals through adoption of Resolution 2025-04. A Council work session was held on December 4, 2024 for discussion and formation of FY2026 Budget Goals. At its meeting on January 15, 2025 Council considered and adopted Resolution 2025-04. Council’s establishment of goals provides direction to the City Manager in his preparation of the budget. Specific goals adopted and the status of each is as follows: Broad Statement of Purpose It is the goal of the City to formulate and adopt a budget that is fiscally responsible and meets the needs and priorities of the community it serves. A fiscally responsible budget ensures revenues, taxes, and fees are sufficient but not excessive to fund current operations and contribute to the long-term maintenance of City infrastructure used to provide services. Meeting the needs and priorities of the community means prioritizing essential services while being mindful that non- essential services such as parks, recreation, arts, library, and senior services have significant importance to a vibrant, well-balanced community in which individuals have a desire to live and businesses seek to locate. Status: Achieved Specific Goals 1. Submit a budget for consideration that maintains the City’s current mill and sales tax rates and complies with the General Fund, Fund Balance Policy codified in KMC 7.25. Status : Achieved 2. Review the City’s salary schedule and pay plan, to ensure it provides appropriate compensation to employees comparable to other places of public employment and which allows the City to recruit and retain competent employees without a reduction in critical services or infrastructure support. Incorporate a salary increase not to exceed inflation, as measured by the 2024 Alaska Consumer Price Index, second half over second half, if necessary to maintain competitive compensation with other public employers. Status : Achieved. 3. Review the City’s health, dental and life insurance benefits to ensure they remain sustainable while maintaining the same quality of coverage. Ensure the insurance provides adequate benefits comparable to those offered by other public employers. Ensure employee costs for those benefits are comparable with those of other public employers, and if the comparison shows that an increase in employee cost share is warranted, limit the increase to employee cost share to not more than 1% of program total costs. For FY2026, this would result in an employee cost share of no more than 14% of the program’s total costs. STRATEGIC GOALS AND PRIORTIES 25 Status: Achieved. The proposed budget reflects the leaving the employee share at 13% for FY2026. 4. Seek opportunities to achieve cost savings and efficiencies while maintaining operational effectiveness and service quality, through a transparent budget, development process. This process will include performance measures and a thorough review of past expenditures, future needs and priorities to ensure informed decision-making and responsible resource allocation. Status: Achieved. During the budget process opportunities for cost savings were discussed with each Department Head as they met with the City Manager and Finance Director to review previous spending, future needs and priorities in establishing the FY2026 budget. 5. Compile a list of capital projects, which are projects that cost $35,000 or more, for Council adoption and ensure that the minimum investment in maintaining City infrastructure over time equals the depreciation, an accounting process by which the cost of an asset is spread over its useful life, recorded annually on City capital assets and infrastructure. The City’s FY2024 depreciation by fund and function were: General Fund: General Government $ 105,679 Public Safety 271,787 Public Works 839,780 Parks, Recreation & Culture 346,213 Social Welfare Services 68,189 1,631,648 Airport Fund: 2,314,695 Water & Sewer Fund 1,004,227 Total All Funds $4,950,570 Status: Achieved. Included in the budget from the adopted Capital Improvement Plan – Fiscal Years 2026-2029 is $124,401,600 of proposed expenditures. Funding for the plan includes $5,476,100 in General Funds Transfers, $5,465,000 in Airport Special Revenue Fund Transfers, $5,275,000 in Water & Sewer Special Revenue Funds Transfers, $75,000 in Senior Citizens Funds Transfers, $300,000 in Congregate Housing Funds Transfers, and $107,810,500 in grant funding. 6. Adjust rates, charges and fees across all funds in line with inflation, as measured by the Annual Alaska Consumer Price Index for All Urban Consumers. Any increase in the monthly rents at Vintage Pointe for existing tenants as of June 30, 2026, shall be capped at no more than $50.00 per month. Status: Achieved. All city rates, charges and fees were examined for reasonableness and adjustments proposed were supported. 26 7. Project ending fund balance/retained earnings of at least 50% of the FY2025 budgeted expenditures net of any projected lapse for the Airport, Water & Sewer, Personal Use Fishery, and Congregate Housing Funds. Ensure any use of the fund balance is for one- time or capital purchases and not for recurring expenditures/expenses so that the ending fund balance for each fund is not less than: Airport Fund $1,842,073 Water & Sewer Fund 1,562,025 Personal Use Fishery Fund 268,898 Congregate Housing Fund 321,263 Status: Partially Achieved Fund Goal Proposed Difference Airport Fund $1,842,073 $1,436,554 $ (405,519) Water & Sewer Fund 1,562,025 2,889,808 1,327,783 Personal Use Fishery Fund 268,898 269,979 1,081 Congregate Housing Fund 321,263 147,156 (174,107) Long-Term Strategic Goals and Priorities: The Kenai City Council established its long-term priorities through the 2030 Comprehensive Plan adopted in July 2016 and can be found on the City’s website at: https://www.kenai.city/planning/page/comprehensive-plan. The primary goals of the plan are: Goal 1 - Quality of Life: Promote and encourage quality of life elements in Kenai. Vision: Kenai is a healthy community that provides for the emotional, physical, economic and spiritual wellbeing of all of its citizens; promotes the health and well-being for all age groups; provides opportunities for lifelong learning; and, encourages arts and cultural activities. Objectives: • Ensure that Kenai is a community where people and property are safe. • Protect and rejuvenate the livability of existing neighborhoods. • Promote beautification programs in Kenai. • Promote the siting and design of land uses that are in harmony and scale with surrounding uses. • Update existing site design guidelines for commercial development – landscaping, setbacks, parking. • Update the subdivision code to include site design standards. • Provide a variety of formal and informal educational programs. 27 • Collaborate with local Alaska Native organizations to identify culturally sensitive issues and areas of importance in Kenai. • Encourage healthy lifestyles by providing opportunities and/or facilities for outdoor activities. • Continue to support existing senior services and the development of additional services and housing. • Identify requirements for nominating the Townsite Historic District (TSH) to the National Register Historic District. • Update Historic District design standards in the City’s land use regulations. • Develop strategies in cooperation with state and federal agencies to ensure there is adequate affordable housing in Kenai. • Continue to foster a compact, intensive mix of private and public uses in the downtown core area. • Acknowledge the emergence of other commercial centers. • Provide a wide variety of opportunities for the public to participate in public policy decision- making Goal 2 - Economic Development: Provide economic development elements to support the fiscal health of the community. Vision: Kenai has a secure economic vitality by being a community that has a wide variety of job opportunities and workforce support and development; by providing a quality of life and financial climate that encourages businesses to start up, expand or relocate to Kenai; and, by providing a built environment based on standards that sustain long-term economic viability and growth and that promotes affordable residential and commercial development. Objectives: • Promote projects that create workforce development opportunities. • Implement business friendly regulations, taxation and incentives to create a stable, positive climate for private investment. • Use regional economic and workforce statistics to match the most suitable type of industry for particular areas and then market these areas. • Promote adaptive reuse of vacant commercial buildings in the City center and along the Kenai Spur Highway. • Prior to zoning property to commercial, consider if use has access to collector or arterial road, access to city services, and that potential conflicts with adjacent non-commercial uses have been minimized through site design, landscaping, or other appropriate measures. • Prior to zoning to industrial, consider if use has access to collector or arterial road, access to city services, that potential conflicts with adjacent nonindustrial uses have been minimized through site design, and that potential hazards from the proposed industrial use have been minimized. • Reserve areas zoned for industry for industrial uses. • Capitalize on the tourism industry by marketing Kenai as a destination for recreational activities, conventions, festivals, arts, cultural and other events. 28 Goal 3 - Land Use: Use land use strategies to implement a forward-looking approach to community growth and development. Vision: Kenai implements a forward-looking approach to community growth and development by establishment of several different zoning districts that reflect the needs of each district; and, by providing commercial, industrial, and residential areas suited to current and probable future growth. Objectives: • Establish siting and design standards so that development is in harmony and scale with surrounding uses. • Promote the infill of existing, improved subdivision lots. • Review existing zoning and subdivision codes to determine if they address current and future land uses adequately. • Review revitalization strategies for the area adjacent to the Bridge Access Road beginning at Millennium Square to the boat landing. • Support development at emerging community “centers” that lie outside the major employment centers but provide a mix of retail, service, and residential uses. • Review Zoning Code to consider use of buffers and buffer zones to separate incompatible land uses. Review landscaping ordinance to ensure buffers are required to protect neighborhoods. • Identify City-owned and public-owned lands appropriate for rezoning to protect natural areas and open space. • Prohibit development in natural hazard areas. • Locate parks near schools, residential areas not served now. • Encourage creative subdivision design for residential areas. • Where feasible, consolidate access to and between land uses via frontage roads or by shared driveways onto main streets/highways. • Ensure that the installation of basic public infrastructure (roads, sewer, water, and drainage) are coordinated with the timing of development and that improvements are in place at the time impacts occur. • Coordinate transportation improvements with the City’s land use plan, Capital Improvement Program, Alaska Department of Transportation & Public Facilities transportation plans, the Kenaitze Indian Tribe, and Salamatof Tribal Council. • Ensure a pattern of connecting streets and blocks that allows people to get around easily by foot, bicycle or car when approving new developments, both commercial and multifamily. • Review the siting of oil and gas development. • Support implementation of the City’s Kenai Airport Master Plan Capital Improvements Program. • Coordinate senior services and facilities with improvements to the City center or downtown core. • Provide a wide variety of opportunities for the public to participate in local land use decisions. Goal 4 - Public Improvements and Services: Provide adequate public improvements and services in Kenai. Vision: Kenai encourages public involvement in decision making; has well planned public and institutional facilities that meet the health, education, governmental and social service needs of 29 all citizens; has an integrated efficient and cost-effective network of utilities and public improvements and is a community where the public feels safe. Objectives: • Ensure that the installation of basic public infrastructure (roads, sewer, water, and drainage) is coordinated with development and that improvements needed to serve the development are in place at the time impacts occur. • When siting and designing a new public facility the city shall determine if the facility is necessary, if the demand for services can be met, and if there funding sources in place to pay for it. • Maintain existing water and sewer utilities. • Consider additional city activities and services. • Continue mutual cooperation activities with the Kenai Peninsula Borough Division of Emergency Management for efficient delivery of public safety services (police, fire, EMS) to residents of the City of Kenai. Goal 5 – Transportation: Provide transportation systems that are efficient and adequate to serve the regional needs of the community. Vision: Kenai Municipal Airport is a gateway to the Kenai Peninsula and West Cook Inlet; the roads are designed, constructed, and maintained for year-round use; and the harbor functions as a vital facility for water connection to other areas in the State. Objectives: • Support future development near or adjacent to the airport when such development is in alignment with the Kenai Municipal Airport’s primary mission, “To be the commercial air transportation gateway to the Kenai Peninsula Borough and Cook Inlet.” • Inventory existing roads, trails, and utilities and identify and prioritize upgrades. • Establish a maintenance and upgrade program for the City’s transportation system. • Pursue local road projects through annual budget requests from the STIP. • Transportation improvements needed to serve new developments shall be in place at the time new development impacts occur. • Ensure a pattern of connecting streets and blocks that allows people to get around easily by foot, bicycle or car when approving new developments, both commercial and multifamily. • Actively pursue design and construction of a Kenai River Bridge Access Road and coastal and bluff trail system • Coordinate transportation improvements with the city’s land use plan, capital improvements program, ADOT&PF transportation plans, the Kenaitze Indian Tribe, and Salamatof Tribal Council. Goal 6 – Parks and Recreation: Ensure that Kenai has excellent parks and recreational facilities and opportunities. Vision: Kenai enhances the quality of life for all citizens through parks and recreational facilities, programs, and community services. Objectives: • Pursue long-term development of a trail and greenbelt system that connects the proposed coastal trail and upland bluff trail with links to and through the urban area. 30 • Maintain existing recreational opportunities and plan for new parks and recreation improvements. • Promote the public/private collaboration for acquisition, development and maintenance of neighborhood parks, youth sports facilities, and recreational areas. • Support projects that provide additional quality outdoor and indoor recreation. • Establish criteria for siting parks and recreation facilities to make them accessible, safe, with adequate parking. • Promote the joint use of municipal land and facilities. • Encourage development of a mutually supportive cluster of diverse residential facilities for seniors near shops, services, activities, and amenities that cater to seniors as well as the community at large. • Locate future community parks near schools and residential areas not yet served by parks. • Preserve and protect water features such as isolated wetlands, stream corridors, drainage areas, and riparian areas for open space and to enhance water quality. • Include trails and bicycle paths in funding requests to ADOT&PF for future transportations plans. • Require that greenbelts be provided when new right-of-way corridors are established. Goal 7 - Natural Hazards and Disasters: Prepare and protect the citizens of Kenai from natural hazards and disasters. Vision: Kenai has coordinated and proactive public policies, emergency plans and procedures, and educational programs that minimize the risk to the community from natural hazards and disasters. Objectives: • Implement the 2016 Hazard Mitigation Plan strategies. • Prohibit development in known hazard areas except where no feasible or prudent alternative can be identified. Goal 8 – Environmental Resources: Protect and enhance the natural resources and environment of the community. Vision: Kenai practices mindful stewardship of the natural resources and the environment to ensure they are protected and enhanced for their viability and values in perpetuity. Objectives: • Maintain and improve protection of the Kenai River its beaches, tidelands and wetland areas. • Development plans should include provisions to avoid or minimize impacts on environmental resources such as the dunes, bluffs, wetlands. • Review, and modify as necessary, the City's long-term plan for management of the annual Personal Use Fishery. • Divert public trails away from sensitive salmon spawning streams. • Revise the conservation zone standards and rezone public lands surplus to Kenai’s future development needs for conservation. • Pursue long-term development of an urban trail and greenbelt system that connects the proposed coastal trail and upland bluff trail with links to and through the urban area. • Preserve and protect water features such as isolated wetlands, stream corridors, drainage areas, and riparian areas for open space and to enhance water quality. 31 The City of Kenai has embraced performance measures for almost every function. Performance measurement provides the City with direct feedback about how we are doing. The data can be used to determine if a particular program is meeting its goal and whether it is improving or declining from the previous year. The City Council, Administration, Department Heads and Supervisors are supportive of the increased use of performance measures and the ability to focus on results that lead to better performance of City services. Performance measures are collected and displayed by department in the Operating Departments section. Key Result Measures Each department reports performance measures that reflect department values. Measures can change over time depending on leadership styles and community needs. Some departments may report outcome measures while others report performance measures depending upon the department’s maturity with measuring performance. Goals Goals are set by using standards when available or results that are desirable. Department goals are intended to be SMART (Specific, Measurable, Attainable, Relevant, and Time-bound). Data and Analysis The City began collecting performance data in 2018 and reports this data to see if the results are going in the right direction. It is critical that each department analyze its data to be able to use it for day to day management of City operations. Performance measurement does not always lead to immediate cost savings. However, it can suggest where cost saving may be found. Sometimes it is an indicator of a bigger community or national issue. Finally, it can provide a dialogue about which services to provide and what is the best way to provide city services in the future. Decision Making These historical performance measures give the City valuable data by which to make decisions. PERFORMANCE MEASURES 32 OVERVIEW This section of the budget document includes the revenue and expenditure summary for all funds. This page intentionally left blank 33 City of Kenai Fiscal Year 2026 Operating Budget Combined Revenues, Appropriations Fund Balance/Net Assets All Funds Enterprise General Fund Personal Use Fishery Fund Water & Sewer Fund Airport Fund Senior Citizen Fund Congregate Housing Fund Employee Health Care Fund Equipment Replacement Fund Fleet Replacement Fund REVENUES Taxes 15,137,040$ -$ -$ -$ -$ -$ -$ -$ -$ Intergovernmental 800,441 2,051 45,879 47,167 545,338 3,918 - Interest/Investment Earnings 750,000 15,000 170,000 240,000 - 30,000 75,000 34,135 8,622 Charges for Service 1,524,230 492,650 3,458,724 962,000 101,650 - 3,313,647 - - Rents & Leases 219,900 - - 1,277,820 8,500 497,682 - 554,953 172,204 Licenses & Permits 158,000 - - - - - - - - Fines & Forfeitures 83,200 - - - - - - - - Miscellaneous 143,000 - 275,000 128,617 141,800 - - 38,923 15,469 Transfers In 2,082,268 - - 1,099,774 286,397 - - - - Total Revenues 20,898,079$ 509,701 3,949,603 3,755,378 1,083,685 531,600 3,388,647 628,011 196,295 EXPENDITURES/EXPENSES Salaries & Benefits 14,875,401 169,924 1,268,751 1,011,155 627,749 106,120 - - - Supplies 1,170,497 46,550 364,980 366,219 205,210 24,881 10,000 - - Services 3,969,084 142,434 1,010,899 1,151,055 116,341 253,770 3,145,044 275,211 101,723 Debt Service - - - - - - - - - Depreciation - - - - - 140,446 - - - Capital Outlay 23,000 20,000 - - - 84,000 - - - Transfers 2,412,022 176,100 796,200 2,459,100 168,200 141,200 - - - Total Expenditures 22,450,004 555,008 3,440,830 4,987,529 1,117,500 750,417 3,155,044 275,211 101,723 Contributions to (from) Fund Balance/Net Assets (1,551,925) (45,307) 508,773 (1,232,151) (33,815) (218,817) 233,603 352,800 94,572 Add Credit From Depreciation - - - - - 140,446 - - - Projected lapse/encumbrances 1,001,899 30,391 158,678 151,706 47,465 - - - - Adjusted Deficit/Surplus (550,026) (14,916) 667,451 (1,080,445) 13,650 (78,371) 233,603 352,800 94,572 Beginning Fund Balance/ Net Assets 16,791,181 307,053 2,266,613 2,637,009 (13,650) 240,527 2,475,222 4,305,081 1,012,016 Ending Fund Balance/ Unrestricted Net Assets 16,241,155$ 292,137$ 2,934,064$ 1,556,564$ -$ 162,156$ 2,708,825$ 4,657,881$ 1,106,588$ Special Revenue Funds Internal Service Funds 34 City of Kenai Fiscal Year 2026 Operating Budget Combined Revenues, Appropriations Fund Balance/Net Assets All Funds Airport Land Sale Permanent Fund General Land Sale Permanent Fund Debt Service Fund Park Improvement Cemetery Improvement Kenai Recreation Center Kenai Senior Center Improvement Kenai Bluff Erosion Improvement Personal Use Fishery Improvement -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - 6,435,920 - 1,549,041 197,947 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6,000 - - - - - - - - - - 130,625 120,000 - - - - - 1,555,041 197,947 130,625 120,000 - - - 6,435,920 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 130,625 - - - - - - - - - - - - - - - - - - 420,406 269,149 92,633 138,000 6,435,920 121,467 1,099,774 159,045 - - - - - - - 1,099,774 159,045 130,625 420,406 269,149 92,633 138,000 6,435,920 121,467 455,267 38,902 - (300,406) (269,149) (92,633) (138,000) - (121,467) - - - - - - - - - - - - - - - - - - 455,267 38,902 - (300,406) (269,149) (92,633) (138,000) - (121,467) 29,422,893 3,635,337 - 300,406 269,149 92,633 138,000 - 121,467 29,878,160$ 3,674,239$ -$ -$ -$ -$ -$ -$ -$ Permanent Funds Capital Project Funds 35 City of Kenai Fiscal Year 2026 Operating Budget Combined Revenues, Appropriations Fund Balance/Net Assets All Funds Kenai Public Safety Improvement Flight Service Station Congregate Housing Improvement Kenai Multipurpose Facility Improvement Library Improvement Kenai City Hall Improvement Trail Construction Municipal Roadway Improvement REVENUES Taxes -$ -$ -$ -$ -$ -$ -$ -$ Intergovernmental - - - - - - - 2,509,281 Interest/Investment Earnings - - - - - - - - Charges for Service - - - - - - - - Rents & Leases - - - - - - - - Licenses & Permits - - - - - - - - Fines & Forfeitures - - - - - - - - Miscellaneous - - - - - - - - Transfers In - 400,000 100,000 - - 75,000 - 1,400,000 . Total Revenues - 400,000 100,000 - - 75,000 - 3,909,281 EXPENDITURES/EXPENSES Salaries & Benefits - - - - - - - - Supplies - - - - - - - - Services - - - - - - - - Debt Service - - - - - - - - Depreciation - - - - - - - - Capital Outlay 172,570 400,000 495,000 167,665 81,296 334,782 36,600 5,226,378 Transfers - - - - - - - - Total Expenditures 172,570 400,000 495,000 167,665 81,296 334,782 36,600 5,226,378 Contributions to (from) Fund Balance/Net Assets (172,570) - (395,000) (167,665) (81,296) (259,782) (36,600) (1,317,097) Add Credit From Depreciation - - - - - - - - Projected lapse/encumbrances - - - - - - - - Adjusted Deficit/Surplus (172,570) - (395,000) (167,665) (81,296) (259,782) (36,600) (1,317,097) Beginning Fund Balance/ Net Assets 172,570 - 395,000 167,665 81,296 259,782 36,600 1,317,097 Ending Fund Balance/ Unrestricted Net Assets -$ -$ -$ -$ -$ -$ -$ -$ 36 City of Kenai Fiscal Year 2026 Operating Budget Combined Revenues, Appropriations Fund Balance/Net Assets All Funds Municipal Facility Improvement Airport Operations Facility Improvement Airport Snow Removal Equipment Airport Terminal Improvement Airport Improvements Improvement Water & Sewer Improvement Waste Water Treatment Plant Total All Funds -$ -$ -$ -$ -$ -$ -$ 15,137,040$ - - - - 25,115,000 - - 35,504,995 - - - - - - - 3,069,745 - - - - - - - 9,852,901 - - - - - - - 2,731,059 - - - - - - - 158,000 - - - - - - - 83,200 - - - - - - - 748,809 - - - - 1,265,100 400,000 100,000 7,459,164 - - - - 26,380,100 400,000 100,000 74,744,913 - - - - - - - 18,059,100 - - - - - - - 2,188,337 - - - - - - - 10,165,561 - - - - - - - 130,625 - - - - - - - 140,446 49,420 376,542 1,782,500 175,866 27,448,961 2,446,295 846,959 47,645,409 - - - - - - - 7,411,641 49,420 376,542 1,782,500 175,866 27,448,961 2,446,295 846,959 85,741,119 (49,420) (376,542) (1,782,500) (175,866) (1,068,861) (2,046,295) (746,959) (10,996,206) - - - - - - - 140,446 - - - - - - - 1,390,139 (49,420) (376,542) (1,782,500) (175,866) (1,068,861) (2,046,295) (746,959) (9,465,621) 49,420 376,542 1,782,500 175,866 1,068,861 2,046,295 746,959 72,677,390 -$ -$ -$ -$ -$ -$ -$ 63,211,769$ Capital Project Funds 37 City of Kenai Fiscal Year 2026 Operating Budget Combined Revenue and Appropriations All Fund Types General Special Enterprise ater & Sewer F Permanent Debt Service Capital Project Total Fund Revenue Funds Service Funds Funds Fund Funds All Funds REVENUES Taxes 15,137,040 -$ -$ -$ -$ -$ -$ 15,137,040$ Intergovernmental 800,441 640,435 3,918 - - - 34,060,201 35,504,995 Interest/Investment Earnings 750,000 425,000 30,000 117,757 1,746,988 - - 3,069,745 Charges for Service 1,524,230 5,015,024 - 3,313,647 - - - 9,852,901 Rents & Leases 219,900 1,286,320 497,682 727,157 - - - 2,731,059 Licenses & Permits 158,000 - - - - - - 158,000 Fines & Forfeitures 83,200 - - - - - - 83,200 Miscellaneous 143,000 545,417 - 54,392 6,000 - - 748,809 Transfers In 2,082,268 1,386,171 - - - 130,625 3,860,100 7,459,164 Total Revenues 20,898,079 9,298,367 531,600 4,212,953 1,752,988 130,625 37,920,301 74,744,913 EXPENDITURES/EXPENSES Salaries & Benefits 14,875,401 3,077,579 106,120 - - - - 18,059,100 Supplies 1,170,497 982,959 24,881 10,000 - - - 2,188,337 Services 3,969,084 2,420,729 253,770 3,521,978 - - - 10,165,561 Debt Service - - - - - 130,625 - 130,625 Depreciation - - 140,446 - - - - 140,446 Capital Outlay 23,000 20,000 84,000 - - - 47,518,409 47,645,409 Transfers 2,412,022 3,599,600 141,200 - 1,258,819 - - 7,411,641 Total Expenditures 22,450,004 10,100,867 750,417 3,531,978 1,258,819 130,625 47,518,409 85,741,119 Contributions to (from) Fund Balance/Net Assets (1,551,925) (802,500) (218,817) 680,975 494,169 - (9,598,108) (10,996,206) Add Credit From Depreciation - - 140,446 - - - - 140,446 Projected lapse/encumbrances 1,001,899 388,240 - - - - - 1,390,139 Adjusted Deficit/Surplus (550,026) (414,260) (78,371) 680,975 494,169 - (9,598,108) (9,465,621) Beginning Fund Balance/ Net Assets 16,791,181 5,197,025 240,527 7,792,319 33,058,230 - 9,598,108 72,677,390 Ending Fund Balance/ Unrestricted Net Assets 16,241,155 4,782,765$ 162,156$ 8,473,294$ 33,552,399$ -$ -$ 63,211,769$ FY2026 Proposed Budget 38 City of Kenai Fiscal Year 2026 Operating Budget Combined Revenue and Appropriations All Fund Types FY2025 Projected FY2024 Total Total 14,736,085$ 14,415,222$ 4,579,375 1,373,905 2,446,992 4,856,573 9,508,784 9,015,674 2,357,652 2,439,542 159,911 179,570 70,009 73,351 771,585 704,326 5,466,387 3,470,405 40,096,779 36,528,568 17,609,866 16,211,807 2,070,785 1,779,737 10,054,643 7,832,010 130,750 130,625 140,446 140,736 5,308,136 122,033 5,126,977 6,378,476 40,441,603 32,595,424 (344,824) 3,933,144 140,446 140,736 1,423,549 - 1,219,171 4,073,880 72,935,569 58,525,526 72,677,390$ 72,935,569$ Taxes, $15,137,040 , 20.25% Intergovernmental, $35,504,995 , 47.50% Interest/Investment Earnings, $3,069,745 , 4.11% Charges for Service, $9,852,901 , 13.18% Rents & Leases, $2,731,059 , 3.65% Licenses & Permits, $158,000 , 0.21% Fines & Forfeitures, $83,200 , 0.11% Miscellaneous, $748,809 , 1.00% Transfers In, $7,459,164 , 9.98% $74,731,026 Total Projected Government Revenues By Source -FY2026 Salaries & Benefits, 18,059,100 , 21%Supplies, 2,188,337 , 2% Services, 10,165,561 , 12% Debt Service, 130,625 , 0% Depreciation, 140,446 , 0%Capital Outlay, 47,645,409 , 56% Transfers, 7,411,641 , 9% $85,739,488 Total Estimated Government Expenditures By Object -FY2026 39 City of Kenai Fiscal Year 2026 Operating Budget Summary of Major Funds and Non-Major Funds in the Aggregate Prior Year, Current Year, and Adopted Budget FY2026 Proposed FY2025 FY2024 FY2026 Proposed FY2025 FY2024 FY2026 Proposed FY2025 Budget Projected Actual Budget Projected Actual Budget Projected REVENUES Taxes 15,137,040$ 14,736,085$ 14,415,222$ -$ -$ -$ 15,137,040$ 14,736,085$ Intergovernmental 7,333,325 950,370 780,264 28,171,670 3,629,005 593,641 35,504,995 4,579,375 Interest/Investment Earnings 2,739,041 2,179,348 4,252,676 330,704 267,644 603,897 3,069,745 2,446,992 Charges for Service 5,944,954 5,730,268 5,435,506 3,907,947 3,778,516 3,580,168 9,852,901 9,508,784 Rents & Leases 1,995,402 1,738,909 1,853,135 735,657 618,743 586,407 2,731,059 2,357,652 Licenses & Permits 158,000 159,911 179,570 - - - 158,000 159,911 Fines & Forfeitures 83,200 70,009 73,351 - - - 83,200 70,009 Miscellaneous 552,617 609,850 586,733 196,192 161,735 117,593 748,809 771,585 Transfers In 3,182,042 3,392,168 3,140,304 4,277,122 2,074,219 330,101 7,459,164 5,466,387 Total Revenues 37,125,621 29,566,917 30,716,761 37,619,292 10,529,862 5,811,807 74,744,913 40,096,779 EXPENDITURES/EXPENSES Salaries & Benefits 17,261,427 16,829,456 15,517,373 797,673 780,410 694,434 18,059,100 17,609,866 Supplies 1,926,577 1,815,255 1,559,154 261,760 255,530 220,583 2,188,337 2,070,785 Services 6,384,808 6,213,591 4,766,635 3,780,753 3,841,052 3,065,375 10,165,561 10,054,643 Debt Service - - - 130,625 130,750 130,625 130,625 130,750 Depreciation 140,446 140,446 140,736 - - - 140,446 140,446 Capital Outlay 6,542,920 2,737,808 116,713 41,102,489 2,570,328 5,320 47,645,409 5,308,136 Transfers 6,908,296 4,622,799 5,870,096 503,345 504,178 508,380 7,411,641 5,126,977 Total Expenditures 39,164,474 32,359,355 27,970,707 46,576,645 8,082,248 4,624,717 85,741,119 40,441,603 Contributions to (from) Fund Balance/Net Assets (2,038,853) (2,792,438) 2,746,054 (8,957,353) 2,447,614 1,187,090 (10,996,206) (344,824) Add Credit From Depreciation 140,446 140,446 140,736 - - - 140,446 140,446 Projected lapse/encumbrances 1,312,283 1,292,750 - 77,856 130,799 - 1,390,139 1,423,549 Adjusted Deficit/Surplus (586,124) (1,359,242) 2,886,790 (8,879,497) 2,578,413 1,187,090 (9,465,621) 1,219,171 Beginning Fund Balance/ Net Assets 51,358,222 50,704,225 48,212,292 21,319,168 22,231,344 10,313,234 72,677,390 72,935,569 Ending Fund Balance/ Unrestricted Net Assets 50,772,098$ 49,344,983$ 51,099,082$ 12,439,671$ 24,809,757$ 11,500,324$ 63,211,769$ 74,154,740$ Major Funds Non-Major Funds - Aggregate Total All Funds 40 City of Kenai Fiscal Year 2026 Operating Budget Summary of Major Funds and Non-Major Funds in the Aggregate Prior Year, Current Year, and Adopted Budget FY2024 Actual 14,415,222$ 1,373,905 4,856,573 9,015,674 2,439,542 179,570 73,351 704,326 3,470,405 36,528,568 16,211,807 1,779,737 7,832,010 130,625 140,736 122,033 6,378,476 32,595,424 3,933,144 140,736 - 4,073,880 58,525,526 62,599,406$ Public Safety $11,432,721 13.33% General Government $5,106,629 5.96% Public Works $3,472,947 4.05% Parks, Recreation & Culture $2,958,519 3.45% Transfers $7,411,641 8.64% Senior Citizen Programs $1,086,130 1.27% Debt Service $130,625 0.15% Capital $47,518,409 55.42% Water & Sewer Utility $2,898,239 3.38% Kenai Municipal Airport $2,705,171 3.16% Personal Use Fishery $390,183 0.46% Senior Housing $629,906 0.73% $85,739,488 Total Government Estimated Expenditures FY2026 -By Function 41 This section summarizes City operating revenues from FY2024 through forecasted amounts that will support the FY2026 Budget. As you will see, the City has many revenue sources, some much larger than others. Total Projected Government Revenues By Source – FY2026 REVENUES 42 TAXES A. Property Taxes Authority: • KMC 7.05 Taxation of Real and Personal Property • AS 43.56 Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes Description: All real and personal property not expressly exempt by law shall be subject to annual taxation at its full and true value based upon the actual value of the property assessed. This does not apply to property subject to a flat tax and/or exempted from the ad valorem tax. The rate of levy of tax, a mill rate, shall be fixed annually by resolution of the City Council, but the aggregate thereof does not exceed three percent (3%) of the assessed value of the property assessed. One mill of taxation generates $100 of tax per $100,000 of assessed value. Assessment and collection of these taxes is provided by the Kenai Peninsula Borough as required by AS 29.35.170(b). In addition to real and personal property taxes, the City may levy a tax on the full and true value of real and personal property defined under AS 43.56. The rate of levy may be at a rate no higher than the rate applicable to other property taxed by the City. The State of Alaska provides assessment for all property taxed under AS 43.56. Certified Assessment Rolls FY2025 FY2026 FY2023 FY2024 Estimated Projected Taxable Values (expressed in thousands): Real Property $871,589 $909,614 $941,391 $1,005,688 AS 43.56 Property 49,953 47,805 42,981 51,549 Personal Property 47,683 49,550 41,378 44,923 Total Taxable Assessed Value $969,225 $1,006,969 $1,025,750 $1,102,160 Rate of Taxation 4.35 4.35 4.35 4.35 Total Ad Valorem Property Tax $4,216,129 $4,380,315 $4,462,013 $4,794,396 Motor Vehicle Property Tax 65,980 67,809 75,000 75,000 Total Revenue $4,282,109 $4,448,124 $4,537,013 $4,869,396 43 Projection Method and Comments: FY2025 estimates are based on certified main roll taxable values as of June 1, 2024 as provided by the Kenai Peninsula Borough’s assessing department. FY2026 preliminary tax rolls as provided by the Kenai Peninsula Borough’s assessing department. Real taxable assessed values are projected to increase at a rate of two percent (2%) annually, Personal taxable assessed values are projected to increase at a rate of 2 percent (2%) and oil & gas taxable assessed values are projected to increase at a rate of 20 percent (20%). There is no projected change in the rate of taxation. B. Sales Tax Authority: • KMC 7.10 Sales Tax. • KPBC 5.18 Sales Tax. Description: The City levies a consumers’ sales tax of three percent (3%) on all retail sales, rents, and services made or rendered within the City limits measured by the gross sales price of the seller. With the exception of a seasonal tax exemption on non-prepared food, the City adopts the code of the Kenai Peninsula Borough for the taxation and collection of sales tax. In addition to the City’s sales tax levy, the Kenai Peninsula Borough levies an additional three percent (3%) sales tax. Collection of sales taxes is provided by the Kenai Peninsula Borough as required by AS 29.35.170(b). 44 Taxable sales by category for FY2024, the most recent data available, are: Category Amount % Retail Trade $234,019,232 74.35% Restaurant/Bar 19,926,933 6.33% Utilities 12,195,393 3.88% Services 6,498,351 2.07% Hotel/Motel/Bed & Breakfast 6,002,770 1.91% Rental Residential Property 5,519,077 1,75% Professional, Scientific and Technical Services 4,288,537 1.36% Public Administration 4,029,756 1.28% Wholesale Trade 3,333,028 1.06% Telecommunications 2,385,582 0.76% Manufacturing 1,982,631 0.63% Rental Non-Residential Property 1,959,708 0.62% Rental Personal Property 1,881,882 0.60% Information 1,783,240 0.57% Administrative & Waste Management 1,521,764 0.48% Arts and Entertainment 1,521,739 0.48% Construction Contracting 1,348,635 0.43% Educational Services 1,139,227 0.36% Rental Self-Storage & Mini 1,042,561 0.33% Guiding 942,690 0.30% Rental Commercial Property 464,814 0.15% Transportation and Warehousing 455,680 0.14% Finance and Insurance 392,853 0.13% Mining/Quarrying 40,443 0.01% Agriculture, Forestry, Fishing & Hunting 33,854 0.01% Health Care and Social Assistance 24,025 0.01% Total $314,744,354 100.00% Actual Actual FY2025 FY2026 FY2023 FY2024 Estimated Projected Taxable Sales $307,770,762 $314,604,437 $321,598,772 $328,834,744 Sales Tax Rate 3.00% 3.00% 3.00% 3.00% Gross Sales Tax Revenue 9,233,123 9,438,133 9,647,963 9,865,042 Credit for Prompt Remittance (59,860) (161,658) (154,367) (157,841) Sales Tax on Internet Sales 610,112 698,557 725,000 750,000 Net Sales Tax Revenue $ 9,783,375 $ 9,975,032 $ 10,218,596 $ 10,457,201 % Change from Prior Year 6.44% 1.59% 1.5% 2.25% Projection Method and Comments: 45 Sales tax revenue projections for FY2025 are based on FY2024 plus estimated growth of 1.5%. For FY2026 and beyond sales tax revenue is projected to grow annually by 2.25%. INTERGOVERNMENTAL A. Public Employees Retirement System (PERS) On-behalf Contributions Authority: • AS 39.35.255 Description: Alaska Statute 39.35.255 requires the State of Alaska to contribute to the PERS Plan an amount such that, when combined with the employer contribution, is sufficient to pay the Plan’s past service liability contribution rate as adopted by the Alaska Retirement Management Board (ARMB). As such, the Plan is considered to be in a special funding situation as defined by GASB. FY2025 FY2026 FY2023 FY2024 Estimated Projected ARMB Required Contribution Rate 24.79% 24.79% 26.76% 28.33% City Required Contribution Rate 22.00% 22.00% 22.00% 22.00% State of Alaska On-behalf Rate 2.79% 2.79% 4.76% 6.33% On-behalf Revenue Received $247,864 $276,706 $475,383 $648,408 Projection Method and Comments: PERS on-behalf funding is estimated by applying the ARMB adopted rate to the estimated covered payroll for the applicable period. Future increase are expected because of actuarial changes being adopted that increase the overall pension and other post-employment benefit liability of the system. B. State of Alaska Community Assistance Authority: • AS 29.60.850 Description: The State of Alaska provides to municipalities, reserves, and communities funds to be used for any public purpose. FY2025 FY2026 FY2023 FY2024 Estimated Projected Total Revenue $201,915 $172,001 $166,905 $139,899 Projection Method and Comments: The volatility of Community Assistance payments has been caused by the deteriorating financial condition of the State of Alaska. The current projection is based on information provided by the State. 46 C. State of Alaska Fisheries Business & Resource Landing Taxes Authority: • AS 43.75.130 • AS 43.77.060 Description: The State of Alaska provides to municipalities fifty percent (50%) of taxes collected where fishery products are processed and fifty percent (50%) of taxes collected on floating fisheries where fishery products are landed. Taxes are based on the size and value of the catch. FY2025 FY2026 FY2023 FY2024 Estimated Projected Shared Fisheries Business Tax $ 1,771 $ 464 $ 490 $ 450 Fishery Resource Landing Tax 33,876 0 19,510 17,050 $35,647 $ 464 $20,000 $17,500 Projection Method and Comments: The shared tax amounts are subject to appropriation by the State of Alaska but are based on the overall value of catch determined by size and price. Cook Inlet fish harvest has been lower in recent years while prices have remained relatively constant. D. Federal Nutrition, Transportation & Support Grant Authority: • Older Americans Act Description: The Kenai Senior Center receives a federal grant passed through the State of Alaska to provide meals (in groups and in private homes), nutrition and health education information to seniors, and transportation services that enable seniors to maintain mobility and independence. FY2025 FY2026 FY2023 FY2024 Estimated Projected Total Revenue $252,801 $270,776 $218,540 $218,540 Projection Method and Comments: The State of Alaska Department of Health and Human Services provides estimates of the City grant amounts. 47 E. Kenai Peninsula Borough Senior Citizen Funding Authority: • Kenai Peninsula Borough Budget Description: The Kenai Senior Center receives funding from the Kenai Peninsula Borough to provide senior services to seniors within the City’s geographic service area. The City’s geographic service area for seniors extends outside the City limit of the City. FY2025 FY2026 FY2023 FY2024 Estimated Projected Total Revenue $186,143 $186,143 $186,143 $185,846 Projection Method and Comments: The Kenai Peninsula Borough provides an amount for senior citizen programs in the annual operating budget. The total amount of funding is divided amongst all senior centers in the Borough based upon the senior population each is serving. Population is based on the 2010 U.S. Census. Future changes will be driven by the result of the 2020 U.S. Census once the information is available. F. Choice Waiver Program Authority: • State of Alaska Department of Health and Social Services – Senior and Disabilities Services. Description: Waiver programs offer individuals who meet an institutional level of care the opportunity receive care in the home or community instead of in an institution. In order to access one of these waiver programs, a person must meet 1) Medicaid eligibility requirements for income and resource limits, as found through an interview and application process with the State of Alaska Division of Public Assistance (DPA), and 2) level of care requirements, as assessed and determined by the Senior and Disability Services Intake and Assessment Unit. FY2025 FY2026 FY2023 FY2024 Estimated Projected Total Revenue $68,496 $103,428 $100,000 $100,000 Projection Method and Comments: Revenue projections are based upon estimated meal counts the Center expects to serve to eligible clients. The Center has seen significant decrease in the number of eligible clients and revenues are trending down. 48 Interest/Investment Earnings A. Investment of all funds except Permanent Funds Authority: • KMC 7.22 Investment of Monies Description: The City’s non-Permanent Fund investments shall be managed so that the portfolio, as a whole, meets the following objectives: 1. Safety of principal; 2. Maintaining sufficient liquidity to meet the City’s cash flow requirements; and 3. Achieving a reasonable market-average rate of return. Authorized investments of the portfolio include: 1. Obligations of the U.S. government, its agencies and instrumentalities. 2. Insured or collateralized certificates of deposit, savings accounts, and other deposits with banks and savings and loan associations. 3. Repurchase agreements that are documented by a written agreement, and are fully collateralized by delivery of obligations of the U.S. government to an independent third party custodian. 4. Money market mutual funds whose dollar-weighted average portfolio maturities are not greater than one hundred twenty (120) days, and whose portfolios consist primarily of obligations of the U.S. government, its agencies and instrumentalities, and of repurchase agreements collateralized with such U.S. government, agency, or instrumentality obligations. 5. A State investment pool, should one become available. Projection Method and Comments: The long-term estimated return for City Investments, excluding Permanent Funds, is 3.0%. The Federal Reserve began decreasing the federal funds borrowing rate in September of 2024 as inflation cooled. There are indications that further cuts may happen in 2025. Long-term rates are projected to return to around 3%. Current rate projections take into account the market adjustments caused by changes in the federal funds rate. B. Investment of Permanent Funds Authority: • KMC 7.30 Land Sale Permanent Funds • Resolution 2019-27 Description: The City’s Permanent Fund investments shall be managed as institutional endowments seeking higher rates of return than other City investments because of perpetual investment horizon for the funds. The FY2025 authorized investment allocation for the investment of the City’s Permanent Funds is: 49 ASSET CLASS TARGET % WEIGHTING RANGE % Cash 3 0-10 Fixed Income: Investment Grade Domestic Bonds 26 16-36 High Yield Domestic Bonds 4 0-8 Domestic Equity: Large-Cap Domestic Equity 22 12-32 Mid-Cap Equities 10 0-18 Small-Cap Equities 5 0-10 International Emerging Markets 5 0-10 International Equity 8 4-16 Real-estate equities 2 0-4 Infrastructure equities 5 0-10 Alternative Beta 10 0-15 The investment performance shall be measured as follows: Performance measurement of the Cash allocation will be measured against the Target weighting, using the Citi Group 90 Day T-Bill Index as the benchmark. Performance measurement of the Investment Grade Domestic Bond allocation will be measured against the Target weighting, using the Bloomberg Barclays U.S. Aggregate Bond Index for the benchmark. Performance measurement of the High Yield Domestic Bond allocation will be measured against the Target weighting, using the Bloomberg Barclays U.S. Corporate High Yield Very Liquid Bond index for the benchmark. Performance measurement of the Large-Cap Domestic Equity allocation will be measured against the Target weighting, using the Standard & Poor’s 500 Index for the benchmark. Performance measurement of the Mid-Cap Equity allocation will be measured against the Target weighting, using the Standard & Poor’s 400 Mid-Cap Index as the benchmark. Performance measurement of the Small-Cap Equity allocation will be measured against the Target weighting, using the Standard & Poor’s 600 Small-Cap Index as the benchmark. Performance measurement of the International Emerging Markets allocation will be measured against the Target weighting, using the Morgan Stanley Capital International Emerging Markets index as the benchmark. Performance measurement of the International Equity allocation will be measured against the Target weighting, using the Morgan Stanley Capital International Europe, Australasia and Far East (MSCI EAFE) index for the benchmark. Performance measurement of the Real-Estate Equities allocation will be measured against the target weighting, using the Standard & Poor’s US REIT Index as the benchmark. Performance measurement of the Infrastructure Equities allocation will be measured against 50 the target weighting, using the STOXX Global Broad Infrastructure Index as the benchmark. Performance measurement of the Alternative Beta allocation will be measured against the target weighting, using the Wilshire Liquid Alternatives Index as the benchmark. Projection Method and Comments: The City’s Permanent Fund investment manager’s projections for the City’s Permanent Funds is for annual returns to be between (11.7%) and 29.2% with a 7.45% average annualized rate of return since inception. CHARGES FOR SERVICE A. Ambulance Fees Authority: • City of Kenai Fee Schedule • Resolution 2019-34 Description: The City bills patients for treatment by fire personnel and transport by City ambulance. Services include treatment without transport, emergent and non-emergent basic life support (BLS), advanced life support (ALS) category I & II, and mileage transported. Historical rates and revenue generated are as follows: FY2024 FY2025 FY2022 FY2023 Estimated Projected Emergent BLS 575.00 675.00 675.00 675.00 Non-emergent BLS 450.00 550.00 550.00 550.00 ALS I 700.00 800.00 800.00 800.00 ALS II 875.00 975.00 975.00 975.00 Rate per mile 14.00 14.00 14.00 14.00 Total Revenue $437,490 $1,072,366 $907,927 $875,000 Projection Method and Comments: Revenue projections are based on FY2024 actual call volumes by type. Gross revenues are reduced by required billing adjustments for allowable Medicare/Medicaid rates and the application of the City’s Charity Care Policy. The Supplemental Emergency Medical Transport (SEMT) program was established with CFR 42/443.51 established November 30, 2010, passed by State House Bill 176 (2018), State Plan Amendment (SPA) signed on August 31,2019, and State regulations approved on October 9, 2021 with payments retroactive to the date the SPA was signed. This program provided the City with additional Medicaid reimbursement in FY2023 for the reporting periods of FY2020 and FY2021 with reimbursement amounts of $330,273 and $316,204 respectively, in FY2024 for FY2023 reporting period of $436,329 and in FY2025 for FY2024 reporting period $525,672. 51 B. Animal Control Fees Authority: • KMC Title 3, Animal Control Description: The Chief Animal Control Officer recommends and the City Council adopts fees associated with the adoption of animals from the City’s Animal Control Shelter. All cats and dogs adopted from City are spayed or neutered prior to adoption in an effort to reduce the number of unwanted animals in the City. FY2025 FY2026 FY2023 FY2024 Estimated Projected Veterinary services ----------------------------------Actual Cost----------------------------- Veterinary services transport per mile $ 2.04 $ 2.04 $ 2.04 $ 2.04 Insertion of microchip 10.20 10.20 15.30 15.30 Animal adoption fee 20.40 20.40 20.40 20.40 Total Revenue $42,534 $28,602 $36,519 $37,000 Projection Method and Comments: Revenue projections are based on historical animal counts and adoptions. Veterinary service costs are increasing slowly and total animals adopted is remaining constant after years of decline. C. Multipurpose Fees Authority: • City of Kenai Fee Schedule • Resolution 2016-19 Description: The City operates a multipurpose facility and charges a per hour fee for exclusive use of the ice rink in the facility from October 15th to March 15th of each year. FY2024 FY2025 FY2023 FY2024 Estimated Projected Hourly rate $145.00 $165.00 $165.00 $165.00 Exclusive hours of use 745.00 835.00 757.00 727.00 Total Revenue $157,575 $137,816 $125,000 $120,000 Projection Method and Comments: Revenue projections are based on historical ice usage. D. Water & Sewer Fees Authority: • KMC Title 17, Public Utilities and Enterprises 52 • KMC Appendices, Public Utility Regulations and Rates • City of Kenai Fee Schedule • Resolution 2019-34 Description: The City provides potable water, waste water handling, and waste water treatment in compliance with all state and federal regulations. The City strives to economically operate the utility to provide reliable service to the residents of Kenai. Basic water and sewer rates for flat rate and metered accounts are as follows: FY2025 FY2026 Change Water Rates: Residential flat rate per month $42.48 $43.43 $0.95 General Use – Metered per 1,000 gallons $4.10 $4.19 $0.09 Sewer Rates: Residential flat rate per month $60.74 $62.10 $1.36 General Use – Metered per 1,000 gallons $6.02 $6.15 $0.13 Combined Water & Sewer Rates: Residential flat rate per month $103.22 $105.53 $2.31 General Use – Metered per 1,000 gallons $ 10.12 $ 10.35 $0.22 FY2025 FY2026 FY2023 FY2024 Estimated Projected Total Revenue Residential $2,358,428 $2,401,511 $2,522,837 $2,579,348 General Use 838,138 862,330 928,629 949,430 Total $3,196,566 $3,263,841 $3,451,466 $3,528,778 Projection Method and Comments: The City commissioned a utility rate study in 2011 which predicted a 0.35% annual growth in both water and sewer usage. Coupling slow growth with projected increases in operating expenditures of approximately 3.00%, the study called for systematic rate increases in fiscal years 2013 through 2019 and annual adjustments there after based on the Anchorage, Alaska Consumer Price Index for all Urban Consumers (CPI). CPI for 2023 was 1.5% and CPI for 2024 was 2.24%. A recommended rate change of 2.24% is being proposed for FY2026. A new rate study is being commissioned and future rate increases will be based on the results of that study. E. Vehicle Parking Fees Authority: • KMC Appendices, Airport Regulations Chapter 14.05, Landing Fees • City of Kenai Fee Schedule • Resolution 2018-28 53 Description: The City charges daily for parking in the Kenai Municipal Airports short and long-term parking lots. FY2025 FY2026 FY2023 FY2024 Estimated Projected Parking rate per day $8.00 $8.00 $8.00 $8.00 Total Revenue $215,983 $243,199 $241,777 $250,000 Projection Method and Comments: Revenue projections are based on historical parking usage. F. Air craft Landing Fees Authority: • KMC Appendices, Airport Regulations Chapter 14.05, Landing Fees • City of Kenai Fee Schedule • Resolution 2018-28 Description: The City charges landing fees at the Kenai Municipal Airports based upon the certified gross takeoff weight of commercial aircraft. Signatory operators on the airport pay thirty percent (30%) less per pound than non-signatory operators. FY2025 FY2026 FY2023 FY2024 Estimated Projected Landing fees (per 1,000 pounds) Signatory $1.88 $1.97 $2.07 $2.07 Non-signatory $2.44 $2.56 $2.69 $2.69 Total Revenue $365,551 $407,678 $365,793 $410,000 Projection Method and Comments: Revenues are projected based on historical certified activity reports provided by commercial operators and future aviation forecasts. Per the negotiated extension to the Airline Operating Agreement, landing fee rates are scheduled to increase 5% each year including FY2022 – FY2025. G. Employee Health Care Fees Authority: • Employee Health Care Fund Description: The City began utilizing an internal service fund to account for the costs of providing employee health and life insurance in FY2018. Each fund and department of the City is billed for each eligible position. Part-time positions are billed at one-half (1/2) the rate of a full-time position. Employees contribute monthly for coverage. Employee monthly premiums are based on the type of coverage and an overall employee cost share of thirteen percent (13%). 54 Actual Projected Proposed FY2024 FY2025 FY2026 Revenues Charge for Services $2,640,656 $2,834,192 $3,064,528 Employee Premiums 357,811 342,140 347,520 Interest Earnings 108,361 6,000 30,000 Total Revenue $3,106,828 $3,182,332 $3,442,048 Projection Method and Comments: The FY2026 health insurance projected costs include an average increase of 6%. The Employee cost share remains 13% and the City pays the remaining 87%. Rents & Leases A. Land Leases Authority: • KMC Title 21, City Airport and Airport Lands. • KMC Title 22, General Fund Lands. Description: The City leases land it holds title to provide operational revenue to the City’s General and Airport Funds. Lands deeded to the City by the Federal Aviation Administration have a deed restriction limiting the use of any revenue derived from its sale or lease for the betterment of the Kenai Municipal Airport. FY2024 FY2025 FY2026 Difference % Change Employer Cost Per Posisiton Full-time 25,209$ 26,722$ 28,325$ 1,603$ 6% Part-time 12,605 13,361 14,163 802 6% Projected 1-Jan-26 Jan 1 - Dec 31 Jan 1 - Dec 31 Jan 1 - June 30 Projected Employee Monthly Premiums FY2024 FY2025 FY2026 Increase % Increase $3,000/$6,000 Deductible Plan Employee only 162.00$ 176.00$ 189.00$ 13.00$ 7% Employee with child(ren)296.00 323.00 343.00 20.00 6% Employee with spouse 325.00 355.00 378.00 23.00 6% Employee with family 444.00 487.00 517.00 30.00 6% Part-time employee only 584.00 766.00 820.00 54.00 7% Part-Time employee with child(ren)1,497.00 1,894.00 2,041.00 147.00 8% Part-time employee with spouse 1,723.00 2,144.00 2,306.00 162.00 8% Part-time employee with family 2,636.00 3,156.00 3,379.00 223.00 7% QHDHP $8,000/ $16,00 Dedcutible Plan Employee only -$ 157.00$ 167.99$ 10.99$ 7% Employee with child(ren)- 287.00 304.22$ 17.22 6% Employee with spouse - 316.00 334.96$ 18.96 6% Employee with family - 436.00 462.16$ 26.16 6% Part-time employee only - 682.00 729.74$ 47.74 7% Part-Time employee with child(ren)- 1,683.00 1,817.64$ 134.64 8% Part-time employee with spouse - 1,909.00 2,061.72$ 152.72 8% Part-time employee with family - 2,826.00 3,023.82$ 197.82 7% 55 FY2025 FY2026 FY2023 FY2024 Estimated Projected General Fund Land Leases $140,201 $143,282 $143,933 $169,711 Airport Fund Land Leases 559,207 550,127 635,266 $687,791 $699,408 $693,409 $779,199 $857,502 Projection Method and Comments: Land lease amounts are based on a percentage, six percent (6%) to eight percent (8%) of the lands appraised fair market value annually. Most land under lease is appraised in years ending in five (5) and zero (0) with adjustments in non-appraisal years based on the Consumer Price Index for all Urban Consumers, Anchorage Alaska. Revenue estimates are based on land currently under lease with no allowance for new leases. B. Terminal Rents Auth ority: • Kenai Municipal Airport Airline Operating Agreement • City of Kenai Fee Schedule • Concessionaire agreements Description: The City leases space in the Kenai Municipal Airport to airlines, car rental agencies, and food/bar concessionaires who operate in the Airport terminal building. FY2025 FY2026 FY2023 FY2024 Estimated Projected Airline Rents $350,375 $280,516 $317,766 $372,412 Concessionaire & Other Rents 95,207 150,579 73,906 75,909 $445,582 $431,095 $391,672 $448,321 Projection Method and Comments: Terminal rent is negotiated in the Airport’s Airline Operating Agreement. The current agreement is in effect through FY2025. The Airport’s Airline Operating Agreement contains a 5% increase in rates for each year of the agreement and a two-percentage point reduction in the terminal rent subsidy for years 2 through 5 of the new agreement. Terminal rental rates will be applied to tenant occupied square footages. Concessionaire agreements are negotiated with multiple vendors and are typically for five years. Revenue estimates are based upon current space occupancy. C. Equipment Replacement Fund Rents Authority: • KMC 7.25.100 Equipment Replacement Fund Description: 56 The City operates and internal service fund to account for the purchase of equipment for General Fund departments costing in excess of $50,000. Utilizing departments are billed annually to accumulate sufficient funds for the replacement of the equipment at the end of its useful life. FY2025 FY2026 FY2023 FY2024 Estimated Projected Rents: Fire Department $106,014 $169,066 $163,276 $245,611 Non-Departmental 37,739 44,907 41,290 47,532 Street Department 175,065 197,639 173,012 255,879 Parks, Recreation & Beautification 5,120 5,120 4,163 5,931 $323,938 $416,732 $381,741 $554,953 Projection Method and Comments: Rents are based on the estimated replacement cost of each piece of equipment. Assuming a three percent (3%) rate of return on fund equity net of that invested in capital assets, payments are calculated to accumulate the estimated replacement cost of the asset at the end of its useful life. Equipment costs are projected to increase at a rate of three percent (3%) annually. Because the assumed rate of return and assumed rate of cost escalation are both three percent (3%), there is no charge to a department in years beyond the equipment’s original scheduled replacement. D. Fleet Replacement Fund Rents Authority: • KMC 7.25.105 Fleet Replacement Fund Description: In FY2021 the City began operating an internal service fund to account for the purchase of vehicles for General and Senior Citizen Fund departments. Utilizing departments will be billed annually to accumulate sufficient funds for the replacement of the equipment at the end of its useful life. FY2025 FY2026 FY2023 FY2024 Estimated Projected Rents: Police Department $ 81,582 $ 87,223 $ 83,164 $ 90,099 Parks, Recreation & Beautification 20,210 20,210 20,210 20,367 Fire Department 11,769 11,769 12,622 13,760 Street Department 8,909 8,909 8,909 11,790 Shop Department 7,440 7,440 7,440 7,440 Animal Control 5,308 5,308 5,308 8,155 Senior Citizen Fund Departments 10,645 10,873 10,873 13,823 Building Department 5,464 5,464 5,464 6,770 $151,327 $157,196 $153,990 $172,204 57 Projection Method and Comments: Rents are based on the estimated replacement cost of each vehicle. Assuming a three percent (3%) rate of return on fund equity net of that invested in capital assets, payments are calculated to accumulate the estimated replacement cost of the asset at the end of its useful life. Vehicle costs are projected to increase at a rate of three percent (3%) annually. Because the assumed rate of return and assumed rate of cost escalation are both three percent (3%), there is no charge to a department in years beyond the equipment’s original scheduled replacement. E. Congregate Housing Rents Authority: • City of Kenai Fee Schedule Description: The City Vintage Pointe Manor, operates a forty (40) unit independent living, senior housing complex. The facility charges monthly rents commensurate with the rents of unsubsidized, private facilities in the community. FY2025 FY2026 FY2023 FY2024 Estimated Projected Rents: $466,139 $486,345 $506,152 $497,682 Projection Method and Comments: In years ending in five (5) and zero (0), the City commissions a rental rate study to determine the unsubsidized market rate for comparable unassisted senior housing. For years in which no study is performed, the prior year’s market rates are adjusted by the change in the Anchorage, Alaska Consumer Price Index for all Urban Consumers. A new study was completed in FY2020 showing the rent of all units was below market rates. Existing tenants will see no more than a $50.00 per month increase in rent each year until their rents equals the market rate. Vacancy is assumed to be seven and one-half percent (7.5%) as the facility has a lengthy wait list for prospective tenants. Licenses & Permits A. Building Permits B. Authority: • KMC 4.05 Building Code Description: The City assesses a fee for the issuance of a permit for the construction or alteration of structures within the City. The City has adopted the “International Building Code,” 2009 Edition. The City further utilizes Building Valuation Data Table shown in the latest edition of the Building Safety Journal, published by the International Code Council, for determining the value of construction and improvements. 58 Commercial Residential Valuation $1.00 - $500.00 $23.50 $17.63 Valuation $501.00 - $2,000.00 - Base $23.50 $17.63 Valuation $501.00 - $2,000.00 - Each additional $100.00, or fraction thereof, over $500.00 including $2,000.00 $3.05 $2.29 Valuation $2,001.00 - $25,000.00 - Base $69.25 $51.94 Valuation $2,001.00 - $25,000.00 - Each additional $1,000.00, or fraction thereof, over $2,000.00 including $25,000.00 $14.00 $10.50 Valuation $25,001.00 - $50,000.00 - Base $391.25 $293.44 Valuation $25,001.00 - $50,000.00 - Each additional $1,000.00, or fraction thereof, over $25,000.00 including $50,000.00 $10.10 $7.58 Valuation $50,001.00 - $100,000.00 - Base $643.75 $482.81 Valuation $50,001.00 - $100,000.00 - Each additional $1,000.00, or fraction thereof, over $50,000.00 including $100,000.00 $7.00 $5.25 Valuation $100,001.00 - $500,000.00 - Base $993.75 $745.31 Valuation $100,001.00 - $500,000.00 - Each additional $1,000.00, or fraction thereof, over $100,000.00 including $500,000.00 $5.60 $4.20 Valuation $500,001.00 - $1,000,000.00 - Base $3,233.75 $2,425.31 Valuation $500,001.00 - $1,000,000.00 - Each additional $1,000.00, or fraction thereof, over $500,000.00 including $1,000,000.00 $4.75 $3.56 Valuation $1,000,001.00 and up - Base $5,608.75 $4,206.56 Valuation $1,000,001.00 - and up - Each additional $1,000.00, or fraction thereof, over $1,000,000.00 $3.65 $2.74 Inspection outside of normal business hours - per hour (two hour minimum charge) $47.00 $47.00 Inspection for which no fee is specifically indicated - per hour (two hour minimum charge) $47.00 $47.00 Additional plan review required by changes, additions or revisions to plans - per hour (one hour minimum charge) $47.00 $47.00 FY2025 FY2026 FY2023 FY2024 Estimated Projected Total Revenue $134,423 $155,624 $140,000 $140,000 Projection Method and Comments: Revenue projections are based on historical construction values adjusted for any known large projects. 59 C. Animal Licenses Authority: • KMC Title 3, Animal Control Description: A person who owns a dog over the age of three (3) months, other than in the operation of a kennel facility, must obtain a dog license for that dog. FY2026 FY2023 FY2024 FY2025 Projected Dog License – Sterilized Dog $10.20 $10.20 $10.20 $10.20 Dog License – Non-sterilized Dog $30.60 $30.60 $30.60 $30.60 Total revenue $8,124 $6,786 $7,270 $7,500 Projection Method and Comments: Revenue projections are based on no change in fee amount and relatively stable animal population. Transfers In A. Administrative Service Transfers Authority: • Administrative Service Charge Policy Description: The City utilizes the modified direct expenditure method to allocate the administrative costs of operating the City to all funds of the City. The historical allocation percentage applied to modified direct expenditures and the total General Fund recovery via transfers is as follows: FY2026 FY2023 FY2024 FY2025 Projected Cost Allocation % 13.75% 15.15% 13.02% 11.72% Total cost recovery $1,845,500 $1,797,900 $1,834,200 $1,800,700 Projection Method and Comments: The modified direct expenditure method allocates the identified indirect cost pool to funds based upon their budgeted expenditures modified to eliminate significant specific items that would disproportionally impact the allocations such as depreciation, State of Alaska Public Employee Retirement System grant expenditures, and large capital purchases. 60 B. Other Transfers Authority: • N/A Description: Transfers are financial inflows from other funds. An example of a routine transfer is money transferred from the General Fund to the Debt Service Fund for the annual debt service on the City’s outstanding Library Expansion Bonds. Projection Method and Comments: N/A 61 City of Kenai Fiscal Year 2025 Operating Budget General Fund Central Administration Cost Allocation FY 2025 FY 2026 Difference Percent Water 112,400$ 109,300$ (3,100)$ (2.76%) Sewer 65,600 64,900 (700) (1.07%) Sewer Treatment 118,900 122,000 3,100 2.61% Airport - Airfield 1,094,800 1,107,300 12,500 1.14% Airport - Administration Including Land 64,000 72,500 8,500 13.28% Airport - Terminal 61,800 61,600 (200) (0.32%) Senior - Access 44,117 44,422 305 0.69% Senior - Cong Meals 29,177 36,348 7,171 24.58% Senior - Home Meals 59,141 59,442 301 0.51% Senior - Transportation 27,069 19,326 (7,743) (28.60%) Senior - Choice Waiver 7,796 8,662 866 11.11% Dipnet - Public Safety 81,300 72,200 (9,100) (11.19%) Dipnet - Streets 3,500 2,600 (900) (25.71%) Dipnet - Parks, Recreation & Beautification 21,800 21,900 100 0.46% Dipnet - Dock 4,000 4,200 200 5.00% Congregate Housing 38,800 41,200 2,400 6.19% Total 1,834,200$ 1,847,900$ 13,700$ 0.75% 62 GENERAL FUND The General Fund is established to account for the revenues and expenditures necessary to carry out basic governmental activities of the City such as police and fire protection, recreation, planning, legal services, administrative services, etc. Appropriations are made from the fund annually. The fund will continue to exist indefinitely. Revenue, for this and other funds, is recorded by source, i.e., taxes, licenses, service charges, etc. Expenditures are recorded first by function, then by activity and object of the expenditure. General Fund expenditures are made primarily for current day-to-day operating expenses and operating equipment. Capital expenditures for large-scale public improvements, such as buildings, water and sewer projects or streets, are accounted for elsewhere in the Capital Projects Funds or Enterprise Funds. WHERE THE MONEY COMES FROM – TOTAL OPERATING REVENUE WHERE THE MONEY GO – TOTAL OPERATING EXPENDITURES 63 City of Kenai Fiscal Year 2026 Operating Budget General Fund Budget Projection Original Actual Budget Projection Proposed Projection Projection Projection FY2024 FY2025 FY2025 FY2026 FY2027 FY2028 FY2029 TAXABLE VALUES (000'S)1,006,969$ 961,718$ 1,025,750$ 1,067,148$ 1,084,883$ 1,103,152$ 1,121,959$ MILL RATE 4.35 4.35 4.35 4.35 4.35 4.35 4.35 REVENUES Property & Sales Taxes Property Tax 4,440,190 4,477,109 4,517,489 4,679,839 4,774,856 4,852,737 4,932,911 Sales Tax 9,975,032 10,073,705 10,218,596 10,457,201 10,666,345 10,879,672 11,097,265 Total Property & Sales Taxes 14,415,222 14,550,814 14,736,085 15,137,040 15,441,201 15,732,409 16,030,176 Intergovernmental Revenue: PERS Funding 231,382 405,385 405,385 541,742 557,994 574,734 591,976 Community Assistance 172,001 175,745 166,905 139,899 139,899 139,899 139,899 Fish Tax 464 17,500 20,000 17,500 18,025 18,566 19,123 Other 116,052 48,500 69,354 48,500 50,925 53,471 56,145 Total State/Federal Revenue 519,899 647,130 661,644 747,641 766,843 786,670 807,143 Other Revenue Licenses and Permits 171,405 157,100 158,621 157,000 160,140 163,343 166,610 Ambulance Fees 943,944 875,000 1,081,311 1,250,000 1,275,000 1,300,500 1,326,510 Interest 923,861 475,000 461,788 750,000 487,235 475,211 484,271 Other 931,616 784,415 750,175 774,130 789,613 805,405 821,513 Total Other Revenue 2,970,826 2,291,515 2,451,895 2,931,130 2,711,988 2,744,459 2,798,904 Total Revenues 17,905,947 17,489,459 17,849,624 18,815,811 18,920,032 19,263,538 19,636,223 Transfer From Other Funds Charges to other funds 1,757,300 1,795,400 1,795,400 1,806,700 1,860,901 1,916,728 1,974,230 Capital Projects / Special Revenue 100,369 75,000 124,837 75,000 75,000 75,000 75,000 Enterprise 40,600 38,800 38,800 41,200 42,436 43,709 45,020 Trust Fund 146,180 151,278 153,684 159,368 162,555 165,806 167,377 Total Transfers 2,044,449 2,060,478 2,112,721 2,082,268 2,140,892 2,201,243 2,261,627 Total Revenues and Transfers 19,950,396 19,549,937 19,962,345 20,898,079 21,060,924 21,464,781 21,897,850 EXPENDITURES/APPROPRIATIONS General Government 3,579,819 4,436,228 4,535,128 4,631,270 4,770,208 4,913,314 5,060,713 Public Safety 8,787,514 9,372,411 9,397,694 9,793,110 10,086,903 10,389,510 10,701,195 Public Works 2,499,507 2,795,779 2,914,756 3,014,672 3,105,112 3,198,265 3,294,213 Parks, Recreation & Cultural 2,426,049 2,563,678 2,628,240 2,598,930 2,676,898 2,757,205 2,839,921 Total Operating Expenditures 17,292,889 19,168,096 19,475,818 20,037,982 20,639,121 21,258,294 21,896,042 Transfers or Non-Operating 1,667,033 1,094,136 1,143,973 2,412,022 1,854,533 967,419 1,475,692 Total Expenditures/Appropriations 18,959,922 20,262,232 20,619,791 22,450,004 22,493,654 22,225,713 23,371,734 Total Surplus (Deficit) 990,474 (712,295) (657,446) (1,551,925) (1,432,730) (760,932) (1,473,884) Projected Lapse - 5% - 958,405 973,791 1,001,899 1,031,956 1,062,915 1,094,802 Adjusted Surplus (Deficit)990,474 246,110 316,345 (550,026) (400,774) 301,983 (379,082) Beginning Fund Balance 15,484,362 14,874,696 16,474,836 16,791,181 16,241,155 15,840,381 16,142,364 Ending Fund Balance 16,474,836 15,120,806 16,791,181 16,241,155 15,840,381 16,142,364 15,763,282 Restricted (824,433) (818,423) (871,433) (907,433) (943,433) (979,433) (1,015,433) Committed (12,344,787) (11,074,341) (12,612,342) (11,807,635) (11,343,948) (11,616,096) (11,054,607) Assigned (3,305,616) (3,228,042) (3,307,406) (3,526,087) (3,553,000) (3,546,835) (3,693,242) Unassigned Fund Balance -$ -$ -$ -$ -$ -$ -$ 64 City of Kenai Fiscal Year 2026 Operating Budget General Fund Fund Balance Policy Compliance FY2024 Actual FY2025 Projected FY2026 Proposed FY2027 Projected FY2028 Projected Ending Fund Balance 6/30/24 16,474,836$ 16,791,181$ 16,241,155$ 15,840,381$ 16,142,364$ Nonspendable -$ -$ -$ -$ -$ Restricted - Athletics - Daubenspeck Donation (824,433)$ (871,433)$ (907,433)$ (943,433)$ (979,433)$ Committed: Outstanding Encumbrances -$ (50,000)$ (50,000)$ (50,000)$ (50,000)$ Subsequent Year Expenditures (712,295) (657,446) (1,551,925) (1,432,730) (760,932) Health Insurance Reserve - - - - Capital Improvement Plan Reserve (4,919,106) (5,247,625) (2,957,539) (2,598,954) (3,629,407) Budgetary Stabilization Reserve 3.8743 (6,713,386) (6,657,271) (7,248,171) (7,262,264) (7,175,757) Total Committed (12,344,787)$ (12,612,342)$ (11,807,635)$ (11,343,948)$ (11,616,096)$ Assigned - Accrued Compensated Absences (1,067,706)$ (1,089,060)$ (1,110,841)$ (1,133,058)$ (1,155,719)$ Operational and Capital Contingencies Reserve 1.291 (2,237,910) (2,218,346) (2,415,246) (2,419,942) (2,391,116) Total Assigned (3,305,616)$ (3,307,406)$ (3,526,087)$ (3,553,000)$ (3,546,835)$ Unassigned -$ -$ -$ -$ -$ $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 FY2024 Actual FY2025 Projected FY2026 Proposed FY2027 Projected FY2028 Projected Mimimum Fund Balance Maximum Fund Balance Actual Fund Balance 7.25.060(a) 7.25.050(a) 65 City of Kenai Fiscal Year 2026 Operating Budget Property Tax Breakdown What will your property tax $'s pay for in FY2026? Home Assessed Value 350,000.00$ City of Kenai Property Tax 1,522.50$ KPB Property Taxes (After $50,000 primary residence exemption) 1,290.00 Total Tax Liability 2,812.50$ How is your City of Kenai Property Taxes Spent?1,522.50$ Department: General Government City Council 185,034$ 0.82% 12.48$ City Administration 3,713,795 16.52% 251.52 Lands Administration 80,234 0.36% 5.79 Planning and Zoning 249,493 1.11% 16.90 City Clerk 402,714 1.79%27.25 Total General Government 4,631,270 20.60% 313.94$ Public Safety Police 3,956,965 17.63% 268.42$ Fire 4,301,785 19.16% 291.71 Communications 1,041,726 4.64% 70.64 Animal Control 492,634 2.19%33.34 Total Public Safety 9,793,110 43.62% 664.11$ Public Works Public Works Administration 237,180 1.06% 16.14 Streets 1,294,957 5.77% 87.85 Maintenance Shop 747,828 3.33% 50.70 Buildings 499,267 2.22% 33.80 Street Lighting 235,440 1.05%15.99 Total Public Works 3,014,672 13.43% 204.48$ Parks, Recreation & Cultural Parks, Recreation & Beautification 1,310,795 5.84% 88.91$ Library 1,032,532 4.60% 70.04 Visitor Center 201,024 0.90% 13.70 City Dock 54,579 0.24%3.65 Total Parks, Recreation & Cultural 2,598,930 11.58% 176.30$ Senior Citizen Programs 286,397 1.28% 19.49$ Debt Service 130,625 0.58% 8.83$ Capital Projects 1,995,000 8.89%135.35$ Total City of Kenai 22,450,004$ 100.00%1,522.50$ (4.35 Mills) (4.30 Mills) 66 City of Kenai Fiscal Year 2026 Operating Budget Property Tax Breakdown Graph General Government $313.94 20.62% Public Safety $664.11 43.62% Senior Citizen Programs $19.49 1.28% Public Works $204.48 13.43% Debt Service $8.83 0.58% Parks, Recreation & Cultural $176.30 11.58% Capital Projects $135.35 8.89% 67 City of Kenai Fiscal Year 2026 Operating Budget General Fund Expenditure Recap Personal Services FY2025 Original Budget FY2026 Proposed Budget Difference FY2025 Original Budget FY2026 Proposed Budget Difference City Clerk 323,571$ 320,174$ (3,397)$ 71,515$ 82,540$ 11,025$ Legislative 51,768 52,829 1,061 141,990 132,205 (9,785) Legal 418,259 430,726 12,467 35,475 35,875 400 City Manager 445,008 456,156 11,148 64,730 87,560 22,830 Human Resources 173,908 177,386 3,478 27,236 27,950 714 Finance 809,933 791,058 (18,875) 209,755 194,965 (14,790) Land Administration - 64,034 64,034 93,400 16,200 (77,200) Non-Departmental 421,192 557,015 135,823 782,593 928,454 145,861 Planning and Zoning 323,255 217,453 (105,802) 39,140 32,040 (7,100) Safety - - - 3,500 3,650 150 Total General Government 2,966,894 3,066,831 99,937 1,469,334 1,541,439 72,105 Police 3,482,936 3,528,522 45,586 404,624 428,443 23,819 Fire 3,384,911 3,633,258 248,347 540,916 668,527 127,611 Communications 953,792 954,986 1,194 85,630 86,740 1,110 Animal Control 340,606 331,752 (8,854) 157,533 160,882 3,349 Total Public Safety 8,162,245 8,448,518 286,273 1,188,703 1,344,592 155,889 Public Works Administration 191,878 216,105 24,227 12,017 21,075 9,058 Shop 433,904 448,690 14,786 304,358 299,138 (5,220) Streets 705,605 687,039 (18,566) 443,990 607,918 163,928 Buildings 330,852 335,223 4,371 139,199 164,044 24,845 Street Lighting - - - 233,976 235,440 1,464 Total Public Works 1,662,239 1,687,057 24,818 1,133,540 1,327,615 194,075 801,417 820,038 18,621 209,001 212,494 3,493 Boating Facility 37,293 28,194 (9,099) 26,396 26,385 (11) Visitor Center - - - 209,453 201,024 (8,429) Parks, Recreation & Beautification 797,764 824,763 26,999 480,854 486,032 5,178 Total Parks and Recreation 835,057 852,957 17,900 716,703 713,441 (3,262) Non-Departmental Transfers - - - - - - Total General Fund 14,427,852$ 14,875,401$ 447,549$ 4,717,281$ 5,139,581$ 422,300$ Maintenance and Operations General Government Public Safety Public Works Library Parks and Recreation 68 City of Kenai Fiscal Year 2026 Operating Budget General Fund Expenditure Recap FY2025 Original Budget FY2026 Proposed Budget Difference FY2025 Original Budget FY2026 Proposed Budget Difference -$ -$ -$ 395,086$ 402,714$ 7,628$ City Clerk - - - 193,758 185,034 (8,724) Legislative - - - 453,734 466,601 12,867 Legal - - - 509,738 543,716 33,978 City Manager - - - 201,144 205,336 4,192 Human Resources - - - 1,019,688 986,023 (33,665) Finance - - - 93,400 80,234 (13,166) Land Administration - 23,000 23,000 1,203,785 1,508,469 304,684 Non-Departmental - - - 362,395 249,493 (112,902) Planning and Zoning - - - 3,500 3,650 150 Safety - 23,000 23,000 4,436,228 4,631,270 195,042 Total General Government - - - 3,887,560 3,956,965 69,405 Police 21,463 - (21,463) 3,947,290 4,301,785 354,495 Fire - - - 1,039,422 1,041,726 2,304 Communications - - - 498,139 492,634 (5,505) Animal Control 21,463 - (21,463) 9,372,411 9,793,110 420,699 Total Public Safety - - - 203,895 237,180 33,285 Public Works Administration - - - 738,262 747,828 9,566 Shop - - - 1,149,595 1,294,957 145,362 Streets - - - 470,051 499,267 29,216 Buildings - - - 233,976 235,440 1,464 Street Lighting - - - 2,795,779 3,014,672 218,893 Total Public Works - - - 1,010,418 1,032,532 22,114 - - - 63,689 54,579 (9,110) Boating Facility - - - 209,453 201,024 (8,429) Visitor Center 1,500 - (1,500) 1,280,118 1,310,795 30,677 Parks, Recreation & Beautification 1,500 - (1,500) 1,553,260 1,566,398 13,138 Total Parks and Recreation 1,094,136 2,412,022 1,317,886 1,094,136 2,412,022 1,317,886 Non-Departmental Transfers 1,117,099$ 2,435,022$ 1,317,923$ 20,262,232$ 22,450,004$ 2,187,772$ Total General Fund Public Works General Government Public Safety Capital Outlay & Transfers Total Budget Library Parks and Recreation 69 City of Kenai Fiscal Year 2026 Operating Budget General Fund Expenditure Summary Original Increase FY2024 Budget Amended Proposed (Decrease) % Actual FY2025 Budget FY2026 FY25 Original Change 01 City Clerk 343,325$ 395,086$ 395,086$ 402,714$ 7,628$ 1.93% 11 Legislative 154,621 193,758 193,758 185,034 (8,724) (4.50%) 12 Legal 392,939 453,734 453,734 466,601 12,867 2.84% 13 City Manager 479,894 509,738 510,238 543,716 33,978 6.67% 14 Human Resources 207,653 201,144 215,294 205,336 4,192 2.08% 15 Finance 898,314 1,019,688 1,019,688 986,023 (33,665) (3.30%) 16 Land Administration 14,356 93,400 137,150 80,234 (13,166) (14.10%) 18 Non-Departmental 815,290 1,203,785 1,224,284 1,508,469 304,684 25.31% 19 Planning and Zoning 271,792 362,395 382,396 249,493 (112,902) (31.15%) 20 Safety 1,635 3,500 3,500 3,650 150 4.29% Total General Government 3,579,819$ 4,436,228$ 4,535,128$ 4,631,270$ 195,042 4.40% 21 Police 3,721,924 3,887,560 3,909,708 3,956,965 69,405 1.79% 22 Fire 3,690,045 3,947,290 3,947,290 4,301,785 354,495 8.98% 23 Communications 904,050 1,039,422 1,039,422 1,041,726 2,304 0.22% 29 Animal Control 471,495 498,139 501,274 492,634 (5,505) (1.11%) Total Public Safety 8,787,514 9,372,411 9,397,694 9,793,110 420,699 4.49% 31 Public Works Administration 172,413 203,895 260,891 237,180 33,285 16.32% 32 Shop 651,124 738,262 779,642 747,828 9,566 1.30% 33 Streets 1,082,799 1,149,595 1,159,575 1,294,957 145,362 12.64% 34 Buildings 367,619 470,051 477,551 499,267 29,216 6.22% 35 Street Lighting 225,552 233,976 237,097 235,440 1,464 0.63% Total Public Works 2,499,507 2,795,779 2,914,756 3,014,672 218,893 7.83% 40 Library 962,801 1,010,418 1,032,518 1,032,532 22,114 2.19% 60 Boating Facility 40,589 63,689 63,689 54,579 (9,110) (14.30%) 03 Visitor Center 162,292 209,453 210,186 201,024 (8,429) (4.02%) 45 Parks, Recreation & Beautification 1,260,367 1,280,118 1,321,847 1,310,795 30,677 2.40% Total Parks, Recreation & Culture 2,426,049 2,563,678 2,628,240 2,598,930 35,252 1.38% 17,292,889 19,168,096 19,475,818 20,037,982 869,886 4.54% Senior Citizen Fund 199,476 217,467 253,999 286,397 68,930 31.70% Debt Service 130,625 130,750 140,097 130,625 (125) (0.10%) Other non-operating 1,336,932 745,919 749,877 1,995,000 1,249,081 167.46% Total Transfers to other funds 1,667,033 1,094,136 1,143,973 2,412,022 1,317,886 120.45% Total General Fund 18,959,922$ 20,262,232$ 20,619,791$ 22,450,004$ 2,187,772$ 10.80% Parks, Recreation & Culture Total Operating Expenditures Transfers to other funds General Government Public Safety Public Works 70 City of Kenai Fiscal Year 2026 Operating Budget General Fund Summary by Line Item Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease) % Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 7,687,231$ 6,434,402$ 8,212,137$ 8,248,657$ 8,545,299$ 333,162$ 4.06% 0200 Overtime 634,973 409,805 485,441 485,441 329,953 (155,488) (32.03%) 0250 Holiday Pay 193,894 148,015 210,044 210,044 229,965 19,921 9.48% 0300 Leave 151,655 127,091 295,066 295,601 284,414 (10,652) (3.61%) 0400 Medicare 122,558 99,832 133,443 133,980 136,150 2,707 2.03% 0450 Social Security 23,732 17,118 24,124 24,124 20,571 (3,553) (14.73%) 0500 PERS 1,988,257 1,891,261 2,280,342 2,288,494 2,424,574 144,232 6.33% 0600 Unemployment Insurance - 5,672 44,683 44,860 46,706 2,023 4.53% 0700 Workers Compensation 156,245 122,005 163,340 163,414 218,761 55,421 33.93% 0800 Health & Life Insurance 2,144,361 2,018,955 2,299,628 2,309,649 2,362,036 62,408 2.71% 0900 Supplemental Retirement 220,889 137,945 279,604 280,584 276,972 (2,632) (0.94%) Total Salaries & Benefits 13,323,795$ 11,412,101$ 14,427,852$ 14,484,848$ 14,875,401$ 447,549$ 3.10% Maintenance and Operations 2021 Office Supplies 8,627 11,348 16,835 16,835 15,090 (1,745) (10.37%) 2022 Operating & Repair Supplies 598,390 542,569 656,560 650,841 726,826 70,266 10.70% 2023 Repair & Maintenance Supplies 1,443 3,404 3,850 31,850 3,850 - - 2024 Small Tools/Minor Equipment 207,750 178,116 157,683 192,989 127,535 (30,148) (19.12%) 2026 Computer Software 151,428 128,884 215,066 203,591 298,476 83,410 38.78% 4531 Professional Services 391,342 425,982 681,477 764,830 726,682 45,205 6.63% 4532 Communications 61,047 61,960 76,769 76,769 106,808 30,039 39.13% 4533 Travel & Transportation 137,604 103,058 203,415 223,833 209,010 5,595 2.75% 4534 Advertising 15,473 17,764 38,052 39,060 43,870 5,818 15.29% 4535 Printing & Binding 19,877 22,483 37,380 37,787 37,033 (347) (0.93%) 4536 Insurance 374,324 314,882 417,697 417,697 473,567 55,870 13.38% 4537 Utilities 743,266 742,924 801,532 801,532 795,936 (5,596) (0.70%) 4538 Repair & Maintenance 210,163 177,575 272,411 285,229 332,823 60,412 22.18% 4539 Rentals 146,744 146,090 166,139 166,139 224,026 57,887 34.84% 4540 Equip. Fund Pmts.563,055 460,353 600,308 600,308 713,334 113,026 18.83% 4541 Postage 17,950 13,899 23,000 23,000 23,300 300 1.30% 4666 Books 79,446 74,127 74,775 86,700 75,435 660 0.88% 4667 Dues & Publications 25,921 28,181 40,873 40,873 38,080 (2,793) (6.83%) 4999 General Contingency - - 90,000 81,897 90,000 - - 5041 Miscellaneous 66,100 41,689 60,559 61,359 62,300 1,741 2.87% 5045 Depreciation - - - - - - - 5047 Grants to Agencies 38,048 188,391 82,900 102,900 15,600 (67,300) (81.18%) Total Maint. and Operations 3,857,998$ 3,683,679$ 4,717,281$ 4,906,019$ 5,139,581$ 422,300$ 8.95% Capital Outlay & Transfers 8061 Land 12,127 2,425 - - - - - 8062 Buildings - 4,109 - - - - - 8063 Improvements - 2,139 - - - - - 8064 Machinery & Equipment 98,969 103,916 22,963 84,951 23,000 37 0.16% 9090 Transfers 1,667,033 1,873,660 1,094,136 1,143,973 2,412,022 1,317,886 120.45% Total Capital Outlay and Transfers 1,778,129$ 1,986,249$ 1,117,099$ 1,228,924$ 2,435,022$ 1,317,923$ 117.98% Department Total: 18,959,922$ 17,082,029$ 20,262,232$ 20,619,791$ 22,450,004$ 2,187,772$ 10.80% 71 City Clerk Administrative Assistant II City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 01 – City Clerk Mission The Clerk’s Offices strives to promote transparency by preserving the official records of the city, assisting the public in accessing public documents, supporting the needs and requirements of the City Council, administering City Elections, and providing these and other services in an ethical, fair, impartial and proficient manner. Functions & Responsibilities The City Clerk serves as the clerical officer to the City Council and is the custodian of City records and the seal of the City. The Office of the City Clerk manages the Kenai Municipal Code and prepares minutes, legislation, and meeting agendas and packets for the City Council and most City commissions and committees. The Office of the City Clerk also administers City elections, certain permitting and licensing programs, and the Kenai Municipal Cemetery. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade City Clerk 1 NG 1 NG 1 NG 1 NG 1 NG 1 NG Administrative Assistant II 1 14 1 14 1 14 1 14 1 14 1 14 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 City Clerk N/A N/A N/A N/A N/A N/A Administrative Assistant II 4 - 15 15 15 15 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Total Agenda Packets Distributed 61 94 96 102 100 Percentage of City Council Action Agendas Prepared One Business Day Following the Meeting 96% 100% 99% 100% 99% Percentage of City Council Items Fully Processed within One Business Day 96% 99% 98% 100% 99% 72 Fiscal Year 2021 2022 2023 2024 2025* Percentage of City Council Minutes Completed for publication in Next Meeting Packet 100% 99% 99% 100% 99% Total Public Record Requests Processed 25 76 70 27 30 Average Response Time (Business Days) 3 5 4 3 1 Total Licenses Issued 23 22 20 20 20 Average Number of days from receipt of application to issuance (mailing) by type Taxi ½ ½ 1 0 0 Mobile Food Vendor 1 ½ 1 0 0 Transient Merchant/Peddler 0 0 0 0 0 Number of Boxes Shredded/Destroyed 45 60 40 28 54 Obsolete Document Destruction/Shredded 1,236 lbs. 1,740 lbs. 1,431 lbs. 840 lbs. 1,650 lbs. *Projected Figures based on year-to-date information. FY25 Department Goals Evaluation 1. Respond to all business license requests within 1 business day and ensure the licensing process for Passenger Vehicle for Hire, Transient Merchant, Peddler, and Mobile Food Vendors are timely and efficient for both the applicant and City, in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 - Economic Development. • Achieved. 2. Review/Audit the City of Kenai Records Retention schedule, assess the volume of physical records maintained and establish an efficient and cost-effective manner for secure storage of City records, in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 7 - Natural Hazards and Disasters. • Achieved. 3. Update the Board and Commission Application process and forms, in support of City of Kenai Comprehensive Plan Goal 4 - Public Improvements and Services. • Achieved. 73 FY26 Department Goals 1. Explore and implement an online business application platform that allows business owners to apply and submit materials at any time, including outside of regular office hours. This goal will streamline the application process, improve efficiency for both the applicant and the City, providing tools for timely submissions and enhanced accessibility, in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 - Economic Development. 2. Work collaboratively with individual departments to assess and identify the most effective method for managing departmental records, ensuring compliance with the City of Kenai Records Retention Schedule, in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 7 - Natural Hazards and Disasters. 3. Evaluate cost-effective solutions for storing records transferred to the Clerk's Office for archival purposes, while ensuring departments have convenient access to the record when needed and optimizing physical space available for storage, in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 7 - Natural Hazards and Disasters. Future Considerations The audio/video system in Council Chambers is aging, with some components no longer eligible for updates. Items to access is replacement of individual components or undertaking a complete system overhaul to ensure reliable public access to Council meetings, both in real-time and through recorded sessions. 74 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: City Clerk Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 191,138$ 158,308$ 208,588$ 208,588$ 206,722$ (1,866)$ (0.89%) 0200 Overtime - 100 740 740 362 (378) (51.08%) 0250 Holiday Pay - - - - - - - 0300 Leave - 996 5,481 5,481 5,449 (32) (0.58%) 0400 Medicare 2,833 2,332 3,115 3,115 3,082 (33) (1.06%) 0450 Social Security - - - - 236 236 - 0500 PERS 42,035 34,952 46,052 46,052 44,720 (1,332) (2.89%) 0600 Unemployment Insurance - 115 1,074 1,074 1,063 (11) (1.02%) 0700 Workers Compensation 382 327 427 427 446 19 4.45% 0800 Health & Life Insurance 50,418 51,024 53,444 53,444 53,444 - - 0900 Supplemental Retirement 4,636 3,328 4,650 4,650 4,650 - - Total Salaries & Benefits 291,442$ 251,482$ 323,571$ 323,571$ 320,174$ (3,397)$ (1.05%) Maintenance and Operations 2021 Office Supplies 547 831 850 850 850 - - 2022 Operating & Repair Supplies 198 399 6,020 6,020 600 (5,420) (90.03%) 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 683 934 1,520 1,520 1,100 (420) (27.63%) 2026 Computer Software 18,959 27,682 20,655 20,655 35,990 15,335 74.24% 4531 Professional Services 11,608 10,071 12,200 12,200 15,500 3,300 27.05% 4532 Communications 1,071 1,238 1,940 1,940 1,970 30 1.55% 4533 Travel & Transportation 5,696 6,977 10,460 10,460 10,460 - - 4534 Advertising 6,355 7,845 8,600 8,600 6,600 (2,000) (23.26%) 4535 Printing & Binding 6,206 6,003 8,000 8,000 8,200 200 2.50% 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals 50 50 100 100 100 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications 510 691 870 870 870 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous - 44 300 300 300 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 51,883$ 62,765$ 71,515$ 71,515$ 82,540$ 11,025$ 15.42% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 2,192 - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ 2,192$ -$ -$ -$ -$ - Department Total:343,325$ 316,439$ 395,086$ 395,086$ 402,714$ 7,628$ 1.93% 75 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 01 - City Clerk 2022 Operating & Repair Supplies. Miscellaneous supples.4531 Professional Services.Code publishing services,election precinct workers and canvass board, document shredding, permanent records archival, ballot programming and testing and miscellaneous. 2024 Small Tools/Minor Equipment.Charge for (3)three computer replacements,and miscellaneous items. 4533 Travel &Transportation.Car allowance,AAMC conference for clerk and deputy clerk,IIMC annual conference, Northwest clerk institute, and other miscellaneous travel. 2026 Computer Software.Includes annual fees for records management, email archiving, agenda management, and general office software, including web hosting software. Capital Improvement/Special Project: File Archival $13,000. 4534 Advertising.Election notices, meeting agendas and misc.public notices. 4535 Printing & Binding. Ballot printing, copier and printer maintenance, acid free paper, minute books and paper. 76 City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 001 – General Fund Department: 403 – Visitor Center To manage the Kenai Visitor and Cultural Center to celebrate, promote, and reflect the community of Kenai by providing visitor services, cultural programming, and dynamic exhibits. The Center manages and displays the City’s historical collection, preserving and showcasing Kenai’s natural history, archaeology, Native artifacts, and contemporary art to connect residents and visitors with the region’s rich heritage. Functions & Responsibilities The Kenai Visitors and Cultural Center houses artifacts and historical data valuable to the residents of Kenai. Under a Facilities Management Agreement, the Kenai Chamber of Commerce (Facility Manager) performs services to promote Kenai as a visitor destination as well as act on the tremendous opportunities of the visitor industry, exploring new attractions and events, coordinating efforts in promoting the recreational and economic potential for our community with an emphasis on long-term growth and expansion. Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade NA N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Performance Measures Calendar Year 2021 2022 2023 2024 2025* Number of Facility Visitors 24,024 20,091 23,419 22,732 22,732 Number of Facility Programs 7 8 8 8 8 Number of Facility Events 13 8 9 14 14 Number of Facility Rentals 32 21 32 31 31 NOTE: Information provided by Kenai Chamber of Commerce and Visitor Center *Projected Figures based on available information. FY25 Department Goals Evaluation The following goals were submitted in FY25 in support of the Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 – Promote and encourage quality of life in Kenai: 1. Collaborate with the Facility Manager and local Alaska Native organizations to identify cultural areas of importance to include at the Kenai Visitor and Cultural Center. 77  Achieved. The Facility Manager has provided educational and cultural tours to local Alaska Native organizations and hosted luncheon presentations. A new Cultural Center Coordinator was hired to lead a revamp of the museum and held a successful grand reopening with a plan to display new artifacts in monthly, rotating exhibits with a lecture series. 2. Collaborate with the Facility Manager to develop programs and partner on marketing Kenai as a destination, center for cultural and outdoor events and activities and promoting economic and business growth and opportunities that enrich Kenai’s tourism industry and the community’s overall quality of life.  Achieved. The City and Facility Manager partnered on a number of programs and events that showcase Kenai as a destination, center for cultural and outdoor events and activities and promote economic and business growth and opportunities that enrich Kenai’s tourism industry and the community’s overall quality of life, including but not limited to the 4th of July festivities, Annual Kenai Silver Salmon Derby, Kenai River Marathon, and Christmas Comes to Kenai. 3. Pursue grant funding for capital project needs at the Kenai Visitor and Cultural Center.  Partially Achieved. The Facility Manager is working toward establishing a 501(3)(c) organization that would be eligible to apply for grant funding opportunities. FY26 Department Goals The following goals support the Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 – Promote and encourage quality of life in Kenai: 1. Collaborate with the Facility Manager and local Alaska Native organizations to identify cultural areas of importance to include at the Kenai Visitor and Cultural Center. 2. Collaborate with the Facility Manager to develop programs and partner on marketing Kenai as a destination, center for cultural and outdoor events and activities and promoting economic and business growth and opportunities that enrich Kenai’s tourism industry and the community’s overall quality of life. 3. Pursue grant funding for capital project needs at the Kenai Visitor and Cultural Center. Future Considerations Prior to 2019, the same contractor managed both the Kenai Visitor Center Facility and Tourism and Marketing Services, creating an integrated approach to visitor engagement and promotion. Consolidating these services again could improve efficiency and align on-site interactions and event-based tourism with broader tourism initiatives. Many Kenai Peninsula communities successfully use this model. City Administration will work with the local chamber of commerce, regional tourism organizations, economic development groups, and private businesses to explore potential partnerships for enhancing Kenai’s visibility as an exceptional visitor and business destination. 78 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Visitor Center Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - - - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment - 440 10,500 11,233 - (10,500) (100.00%) 2026 Computer Software - - - - - - - 4531 Professional Services 119,056 113,563 152,480 152,480 154,980 2,500 1.64% 4532 Communications 175 268 1,920 1,920 2,000 80 4.17% 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities 42,641 35,405 44,073 44,073 43,564 (509) (1.15%) 4538 Repair & Maintenance 420 419 480 480 480 - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 General Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 162,292$ 150,095$ 209,453$ 210,186$ 201,024$ (8,429)$ (4.02%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:162,292$ 150,095$ 209,453$ 210,186$ 201,024$ (8,429)$ (4.02%) 79 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 03 - Visitor Center 4531 Professional Services.Facility management agreement with operator of Kenai Visitor Center and the Kenai Silver Salmon Derby marketing. 4538 Repair & Maintenance Services. Facility security. 80 City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 001 – General Fund Department: 11 – Legislative To adopt policies that encourage economic growth, ensure public safety, and foster community involvement. Functions & Responsibilities The City Council provides policy direction, on behalf of the citizens, to the City government function, establishes community goals and objectives, and serves as stewards of the financial interests of the City, including the City budget and appropriations. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Mayor 1 NG 1 NG 1 NG 1 NG 1 NG 1 NG Council Member 6 NG 6 NG 6 NG 6 NG 6 NG 6 NG Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Number of Meetings and Work Sessions 28 29 32 28 30 Legislation Acted On 166 150 151 140 130 Voter Turnout 12.15% 15% 18% 12.85% 15% *Projected Figures based on year-to-date information. Sales Tax History Fiscal Year 2021 2022 2023 2024 2025* Taxable Sales 275,239,394 296,998,545 307,770,762 314,604,437 321,598,772 Percentage Change 6.3% 7.9% 3.6% 2.2% 2.2% *Projected Figures based on year-to-date information. Citizens Mayor/Council City Attorney City Manager City Clerk All City Employees 81 Assessed Value History Fiscal Year 2021 2022 2023 2024 2025 Real $784,008,000 $794,900,500 $871,589,000 $909,613,500 $941,391,200 Oil 53,200,820 51,261,250 49,952,780 47,805,460 42,980,910 Personal 52,533,763 48,183,607 47,683,460 50,078,547 41,377,754 Total $889,742,583 $894,345,357 $969,225,240 $1,007,497,507 $1,025,749,864 FY25 Department Goals 1. Continued support and collaboration with the US Army Corps of Engineers and Federal Delegation on the Kenai River Bluff Stabilization Project in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 4 – Public Improvements and Services. • Achieved. 2. Maintain business friendly regulations, taxation, and incentives to create a stable, positive climate for private investment in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 – Economic Development. • Achieved. 3. Support continued community outreach and collaboration for the Waterfront Redevelopment Plan in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 4 – Public Improvements and Services. • Achieved. 4. Seek opportunities for efficiency by striving to maintain stable tax rates without negatively impacting services to the community in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 – Quality of Life. • Achieved. FY26 Department Goals 1. Continued support and collaboration with the US Army Corps of Engineers and Federal Delegation on the Kenai River Bluff Stabilization Project in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 4 – Public Improvements and Services. 2. Maintain business friendly regulations, taxation, and incentives to create a stable, positive climate for private investment in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 – Economic Development. 3. Support continued community outreach and collaboration for the Waterfront Redevelopment Plan in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 4 – Public Improvements and Services. 4. Seek opportunities for efficiency by striving to maintain stable tax rates without negatively impacting services to the community in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 – Quality of Life. Future Considerations Provide sufficient levels of funding for the replacement of significant City assets as they near the end of their useful life. 82 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Legislative Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 48,000$ 48,000$ 48,000$ 48,000$ 48,960$ 960$ 2.00% 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare 696 696 696 696 710 14 2.01% 0450 Social Security 2,976 2,976 2,976 2,976 3,036 60 2.02% 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation 96 106 96 96 123 27 28.13% 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits 51,768$ 51,778$ 51,768$ 51,768$ 52,829$ 1,061$ 2.05% Maintenance and Operations 2021 Office Supplies - 62 200 200 200 - - 2022 Operating & Repair Supplies 2,001 2,380 9,800 9,800 2,800 (7,000) (71.43%) 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 1,727 3,688 1,930 1,930 1,425 (505) (26.17%) 2026 Computer Software 1,160 585 760 760 760 - - 4531 Professional Services 51,029 49,186 55,000 55,000 70,000 15,000 27.27% 4532 Communications 914 882 1,080 1,080 1,100 20 1.85% 4533 Travel & Transportation 6,432 4,377 14,500 14,500 14,500 - - 4534 Advertising 2,536 1,595 10,420 10,420 10,420 - - 4535 Printing & Binding 70 84 300 300 300 - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - 5 - - - - - 4667 Dues & Publications 8,576 8,245 9,150 9,150 9,150 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous 360 1,003 5,950 5,950 5,950 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies 28,048 32,191 32,900 32,900 15,600 (17,300) (52.58%) Total Maint. and Operations 102,853$ 104,283$ 141,990$ 141,990$ 132,205$ (9,785)$ (6.89%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:154,621$ 156,061$ 193,758$ 193,758$ 185,034$ (8,724)$ (4.50%) 83 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 11 - Legislative 2022 Operating,Repair &Maintenance Supplies.Food, refreshments and awards. 2024 Small Tools/Minor Equipment.Replacement of two computers and two iPads. Kenai Chamber of Commerce July 4th Celebration 2,600 Kenai Chamber of Commerce holiday fireworks 3,500 Industry Appreciation Day 500 Economic Outlook Forum 500 Bridges Network (Project Homeless Connect)500 Kenai Watershed Forum 1,500 Central Area Rural Transut Systems, Inc.5,000 Miscellaneous grants to be identified 1,500 15,600$ 5047 Grants to Agencies.Operational or special project grants provided to local organizations. 4531 Professional Services. Annual City Audit. 4534 Advertising.Miscellaneous promotional items/souvenirs for the City. 4533 Travel &Transportation.Travel to Alaska Municipal League Annual Conference in Utqiagvik for Council members. 84 City Attorney Administrative Assistant II City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 12 – Legal Mission To provide the highest quality legal services to the City Council, Administration, Boards and Commissions in the most ethical, timely, efficient and cost-effective manner for the benefit of the City of Kenai and its residents. Functions & Responsibilities Core functions of the department: 1. Provide legal advice and representation to Council, Administration, Board and Commissions 2. Defend City against civil lawsuits, through direct representation and management of outside counsel 3. Draft and review City legislation and correspondence 4. Draft and review contracts and agreements on behalf of the City 5. Provide legal review and direction on Human Resources decisions 6. Prosecute code enforcement matters and minor offenses 7. Debt collection and representation in bankruptcy proceedings 8. Risk management Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Attorney 1 NG 1 NG 1 NG 1 NG 1 NG 1 NG Administrative Assistant II 1 14 1 14 1 14 1 14 1 14 1 14 Average Overtime Per Position (hours) Position Title FY22 Actual FY223Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Administrative Assistant II - - 10 10 10 10 Performance Measures Fiscal Year 2021 2022 2023 2024 2025 Total Citations 827 769 813 659 654* Litigation Costs $ 500 $ - $ - $ 3,366 $ 4,036 Collected Citations $ 67,130 $ 70,836 $ 102,697 $ 83,401 $ 126,492* Outstanding Citations Not Available Not Available $ 295,858 $ 325,912 $ 358,148 Contracts Processed 216 238 205 189 262* *Projected Figures based on year-to-date information. 85 FY25 Department Goals Evaluation 1. Respond to all Public Records Requests within 3 business days. This goal will provide better service to the public and improve quality of life for residents and visitors by efficiently conducting business that benefits City residents and businesses. • Achieved. 2. Draft/Review Resolutions and Non-Code Ordinances within 5 business days. This goal will provide better service to the public and improve quality of life for residents and visitors by efficiently conducting business that benefits City residents and businesses. • Achieved. 3. Prosecute all minor offenses citations at 90% success rate. This goal will provide better service to the public and improve quality of life for residents and visitors by efficiently conducting business that benefits City residents and businesses. • Achieved. FY26 Department Goals 1. Respond to all Public Records Requests within 3 business days. This goal will provide better service to the public and improve quality of life for residents and visitors by efficiently conducting business that benefits City residents and businesses. 2. Draft/Review Resolutions and Non-Code Ordinances within 5 business days. This goal will provide better service to the public and improve quality of life for residents and visitors by efficiently conducting business that benefits City residents and businesses. 3. Prosecute all minor offenses citations at 90% success rate. This goal will provide better service to the public and improve quality of life for residents and visitors by efficiently conducting business that benefits City residents and businesses. Future Considerations Continue to meet mission statement and support the City in its efforts to provide public safety. 86 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Legal Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 260,507$ 224,913$ 277,039$ 277,039$ 287,138$ 10,099$ 3.65% 0200 Overtime - 47 483 483 - (483) (100.00%) 0250 Holiday Pay - - - - - - - 0300 Leave - (33) 13,080 13,080 13,570 490 3.75% 0400 Medicare 3,720 3,208 4,214 4,214 4,360 146 3.46% 0450 Social Security - - - - - - - 0500 PERS 57,305 49,594 61,055 61,055 63,170 2,115 3.46% 0600 Unemployment Insurance - 176 1,453 1,453 1,504 51 3.51% 0700 Workers Compensation 443 444 516 516 565 49 9.50% 0800 Health & Life Insurance 50,418 51,138 53,444 53,444 53,444 - - 0900 Supplemental Retirement 6,242 3,663 6,975 6,975 6,975 - - Total Salaries & Benefits 378,635$ 333,150$ 418,259$ 418,259$ 430,726$ 12,467$ 2.98% Maintenance and Operations 2021 Office Supplies - 120 500 500 500 - - 2022 Operating & Repair Supplies - - - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 621 714 870 870 900 30 3.45% 2026 Computer Software 787 650 955 955 1,280 325 34.03% 4531 Professional Services 3,366 871 15,500 15,500 15,500 - - 4532 Communications 950 1,007 1,200 1,200 1,220 20 1.67% 4533 Travel & Transportation 4,627 6,174 11,000 11,000 11,000 - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books 2,431 2,394 2,950 2,950 2,975 25 0.85% 4667 Dues & Publications 1,424 1,398 2,000 2,000 2,000 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous 98 133 500 500 500 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 14,304$ 13,461$ 35,475$ 35,475$ 35,875$ 400$ 1.13% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:392,939$ 346,611$ 453,734$ 453,734$ 466,601$ 12,867$ 2.84% 87 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 12 - Legal 2026 Computer Software.Includes annual fees for general office softwares. 4533 Travel &Transportation.Includes funds for continuing education of department staff,City Attorney automobile allowance, and travel related to litigation. 4531 Professional Services.Funds for outside legal council and process serving services should they be necessary. 4666 Books.Westlaw subscription,Alaska Rules of Court,Alaska Directory of Attorneys, Alaska State Statues, etc.. 88 City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 001 – General Fund Department: 413 – City Manager To make the City of Kenai The Best Place to Alaska through good management and outstanding public service. To manage and continually improve City services, operations, and personnel to promote growth, development, and a thriving business and residential community. Functions & Responsibilities Under the City’s Charter, the City Council appoints the City Manager, who serves as the City Administrator. The City Manager is responsible for enforcing the City's laws and ordinances and overseeing all administrative departments, agencies, officers, and employees. Additionally, the City Manager manages the City's budget, finances, and administrative operations while providing policy recommendations and guidance to the City Council. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade City Manager 1 NG 1 NG 1 NG 1 NG 1 NG 1 NG Assistant to City Manager 1 23 1 23 1 23 1 23 1 23 1 23 Temporary Grant Writer 0.5 T15 1 T15 1 T15 - - - - - - Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 City Manager N/A N/A N/A N/A N/A N/A Assistant to City Manager - - - 10 10 10 Temporary Grant Writer - - - - - - City Manager Assistant to the City Manager / Special Projects Coordinator 89 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Percent of Department Goals Met 80%** 83% 86% 83% 85%* *Projected Figures based on year-to-date information. **Estimated reduction COVID-19 Impact FY25 Department Goals Evaluation 1. Improve Organizational Efficiency Enhance efficiency through an ongoing efficiencies project where departments identify cost-saving measures and process improvements, supporting Imagine Kenai 2030 Goal 4 – Public Improvements and Services. • Achieved: Beginning in 2024, departments integrated cost-saving measures into their budget presentations to City Council, streamlining reporting processes. 2. Support Community Development Foster a vibrant, healthy, and attractive community by leading and supporting special projects and initiatives in coordination with City Department, supporting Imagine Kenai 2030 Goals 1 – Quality of Life, 2 – Economic Development, and 3 – Land Use. a) Secure Match Funding for the Bluff Stabilization Project • Achieved: Funding secured in the previous fiscal year with continued progress through a project signing event and support for the Public Works Department. b) Promote Kenai as a Business-Friendly Community • Achieved: Collaborated across departments to foster a pro-business environment, including support for the Storefront Improvement Program, business property tax exemption, and partnerships with the Kenai Chamber of Commerce and Visitor Center. c) Strengthen Collaboration with Local Tribes • Achieved: Increased coordination and collaboration on multiple projects, including facilitation of a Joint Work Session. d) Enhance Marketing for Kenai • Achieved: Worked with the City’s marketing services provider to create a communications plan and managed new City-wide radio advertising efforts. FY26 Department Goals 1. Budget Preparation and Adoption Complete and present the annual budget to the City Council in compliance with financial regulations, reporting standards, and City Council goals. 2. Employee Engagement and Development Conduct at least one professional development or training opportunity annually for all administrative staff to enhance efficiency, improve service delivery, and strengthen teamwork. 90 3. Support Community Development Continue efforts in alignment with Imagine Kenai 2030 Goals 1 – Quality of Life, 2 – Economic Development, and 3 – Land Use: a) Implement new initiatives or policy updates to improve Kenai’s reputation as a business-friendly location. b) Host a minimum of two formal meetings with local tribes or partners to identify and advance joint initiatives. c) Develop and present a proposal for a development initiative to the City Council for consideration. 4. Strengthen Communication and Public Engagement Enhance internal collaboration across all City departments and improve public engagement by responding to resident inquiries within one business day, promoting City news and events, and expanding information sharing and opportunities for public participation to support Imagine Kenai 2030 Goal 1 – Quality of Life: a) Develop and implement an internal communication strategy to improve collaboration across all City departments, with new tools or processes to enhance communication. b) Increase public awareness by publishing City news updates and event promotions across multiple communication channels. Future Considerations As workforce challenges persist and new technologies evolve, the City Manager’s office will continue to refine administrative processes, strengthen HR support, and leverage technology to enhance public participation and outreach, efficiency, and service delivery. 91 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: City Manager Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 275,875$ 250,827$ 296,009$ 296,009$ 303,557$ 7,548$ 2.55% 0200 Overtime - 48 771 771 814 43 5.58% 0250 Holiday Pay - - - - - - - 0300 Leave 9,542 4,455 14,462 14,462 15,177 715 4.94% 0400 Medicare 4,069 3,685 4,513 4,513 4,633 120 2.66% 0450 Social Security - 344 - - - - - 0500 PERS 60,692 54,059 65,292 65,292 66,962 1,670 2.56% 0600 Unemployment Insurance - 84 599 599 1,598 999 166.78% 0700 Workers Compensation 554 540 618 618 671 53 8.58% 0800 Health & Life Insurance 50,418 56,961 53,444 53,444 53,444 - - 0900 Supplemental Retirement 8,030 3,789 9,300 9,300 9,300 - - Total Salaries & Benefits 409,180$ 374,792$ 445,008$ 445,008$ 456,156$ 11,148$ 2.51% Maintenance and Operations 2021 Office Supplies - 76 500 500 300 (200) (40.00%) 2022 Operating & Repair Supplies - - - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 1,434 1,372 1,160 1,160 1,200 40 3.45% 2026 Computer Software 1,466 1,169 1,570 1,570 1,620 50 3.18% 4531 Professional Services 49,936 52,796 37,500 37,500 60,000 22,500 60.00% 4532 Communications 1,744 1,469 2,400 2,400 2,440 40 1.67% 4533 Travel & Transportation 13,174 9,704 17,600 17,600 17,600 - - 4534 Advertising 507 1,023 2,000 2,000 2,000 - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications 1,680 1,546 2,000 2,000 1,900 (100) (5.00%) 4999 General Contingency - - - - - - - 5041 Miscellaneous 773 710 - 500 500 500 - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 70,714$ 69,865$ 64,730$ 65,230$ 87,560$ 22,830$ 35.27% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:479,894$ 444,657$ 509,738$ 510,238$ 543,716$ 33,978$ 6.67% 92 City of Kenai Fiscal Year 2025 Operating Budget Fund: 001 - General Fund Department: 13 - City Manager 2024 Small Tools/Minor Equipment.Charge for 4 computer replacements. 4531 Professional Services.Marketing and tourism professional services and Resident Satistaction Survey. 2026 Computer Software.Includes annual fees for general office software. 4533 Travel &Transportation.Car allowance, training and travel expenses for City Manager and Assistant to City Manager. 93 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 414 – Human Resources Mission The Human Resources Department is committed to developing, implementing, and continually improving human resource services, practices, and programs that support the City’s goals and its employees in a fair and equitable manner. Functions & Responsibilities The Human Resources Department is responsible for directing, coordinating, and administering the City’s human resources processes, functions, and activities, including recruitment and retention of qualified employees, benefits administration, employee relations, training, performance management, leadership consultation, and employment law compliance as well as providing consistent and comprehensive professional Human Resources support to employees and supervisors. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual FY25 Actual Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade HR Director 1 26 1 23 1 23 1 23 1 23 1 23 Performance Measures Calendar Year 2021 2022 2023 2024 2025* Total Recruitments Regular Full-time & Part-time Positions 25 26 25 22 24 Annual Turnover Rate Regular Full-time & Part-time Positions 20% 21% 19% 17% 20% Average Number of Applicants Regular Full-time & Part-time Positions 14 9 13 14 14 Average Number of Days to Fill Vacant Positions No Data No Data No Data 70 70 *Projected Figures based on year-to-date information. City Manager Human Resources Director 94 FY25 Department Goals Evaluation The following goals support Imagine Kenai: 2030 City of Kenai Comprehensive Plan Goal 1 – Quality of Life: Promote and encourage quality of life in Kenai. 1. Improve Human Resource workflows and develop forms and procedures to ensure consistency and compliance. • Achieved. Workflows, forms and procedures have been developed. 2. Improve Employee Performance Evaluation Program to evaluate employees, improve constructive feedback and work performance. Work with administration to identify performance evaluation strategy and goals and update forms and procedures. • Partially Achieved. Progress has been made in identifying areas for improvement, work is ongoing to update forms and procedures. 3. Enhance employee training and development by implementing a comprehensive training plan based on individual and departmental needs. • Partially Achieved. Training plans using NeoGov Learn have been assigned based on individual and departmental needs, 4. Create a positive employee experience by understanding employee needs and implementing initiatives that enhance workplace satisfaction. • Not Achieved. A survey is scheduled for the spring to gather feedback from employees. FY26 Department Goals The following goals support Imagine Kenai: 2030 City of Kenai Comprehensive Plan Goal 4 – Provide adequate public improvements and services in Kenai, as they directly support the efficiency, effectiveness and compliance of City operations. 1. Conduct a review of Human Resources policies and procedures, update at least 10 key policies and implement necessary changes with clear employee communication and training to ensure compliance and best practices. 2. Develop and distribute a Supervisor Guidebook covering key management topics, to provide supervisors with guidance on City policies and best practices. 3. Organize, catalog and properly label all active and archived employee files, using RMS SIMPLE Records Manager to ensure compliance with record retention policies, improve accessibility of records and prepare records for future digitization. Future Considerations Looking ahead, the City should focus on keeping Human Resources policies up to date, using technology to make processes more efficient, and supporting employee growth. Improving digital recordkeeping will make files easier to access and manage over time, while regular policy reviews will help the City stay compliant with changing laws. Providing ongoing training for supervisors will ensure they have the tools they need to lead effectively. Checking in on these efforts through employee feedback and performance reviews will help refine HR practices and keep the City competitive in both recruitment and retention of employees. 95 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Human Resources Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 106,285$ 101,957$ 115,070$ 115,070$ 116,855$ 1,785$ 1.55% 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - 37 1,706 1,706 3,134 1,428 83.70% 0400 Medicare 1,591 1,449 1,693 1,693 1,740 47 2.78% 0450 Social Security - - - - - - - 0500 PERS 23,382 22,433 25,315 25,315 25,708 393 1.55% 0600 Unemployment Insurance - 91 584 584 600 16 2.74% 0700 Workers Compensation 213 226 232 232 302 70 30.17% 0800 Health & Life Insurance 25,209 25,622 26,722 26,722 26,722 - - 0900 Supplemental Retirement 3,469 1,717 2,586 2,586 2,325 (261) (10.09%) Total Salaries & Benefits 160,149$ 153,532$ 173,908$ 173,908$ 177,386$ 3,478$ 2.00% Maintenance and Operations 2021 Office Supplies - 161 500 500 500 - - 2022 Operating & Repair Supplies - - - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 207 1,108 290 290 300 10 3.45% 2026 Computer Software 6,003 4,524 6,086 6,086 6,780 694 11.40% 4531 Professional Services 26,498 5,322 300 14,450 300 - - 4532 Communications 748 708 960 960 970 10 1.04% 4533 Travel & Transportation 4,475 1,603 5,750 5,750 5,750 - - 4534 Advertising 788 301 750 750 750 - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications 244 311 600 600 600 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous 8,541 1,708 12,000 12,000 12,000 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 47,504$ 15,746$ 27,236$ 41,386$ 27,950$ 714$ 2.62% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:207,653$ 169,278$ 201,144$ 215,294$ 205,336$ 4,192$ 2.08% 96 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 14 - Human Resources 2021 Office Supplies. Miscellaneous supplies.4534 Advertising. Job fair. 4531 Professional Services.Includes independent investigation,(if needed) and Classification/Compensation Study. 4667 Dues &Publications.SHRM annual membership and PRH recertification exam fee. 4533 Travel &Transportation.Includes funds for continuing education of department staff and car allowance. 5041 Miscellaneous. Education Assistance Program. 97 City Manager Finance Director Information Technology Manager Controller Desktop Support Technician Administrative Assistant I Accounting Technician I Accounting Technician II City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 415 – Finance Mission To provide timely, accurate, clear and complete information and support to other city departments, citizens, and the City Council for the purpose of making informed financial decisions. Functions & Responsibilities The Finance Department is responsible for the financial and budgetary operations of the City and the operations of the City’s information technology network. The Finance Department processes purchase orders, issues vendor checks, processes the citywide payroll, compiles the budget, processes all account receivable transactions including the water and sewer utility bills, and invests the City's money. The department is involved in numerous day-to-day activities of City operations, including special assessments, land sales, land leases, personnel matters, insurance, pensions, and general accounting. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Finance Director 1 29 1 29 1 29 1 28 1 28 1 28 Controller - - 1 25 1 25 1 25 1 25 1 25 IT Manager 1 23 1 23 1 23 1 23 1 23 1 23 Desktop Support Technician .5 13 .5 13 .5 13 .5 15 .5 15 .5 15 Accountant 1 21 - - - - - - - - - - Accounting Tech I .5 15 .5 15 .5 15 .5 14 .5 14 .5 14 Accounting Tech II 1 16 1 16 1 16 1 16 1 16 1 16 Administrative Assistant I .32 13 .32 13 .32 13 .32 13 .32 13 .32 13 IT Intern .1 T6 .1 T6 - T6 - T6 - T6 - T6 98 Average Overtime Per Position (hours) Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Purchase Orders 2,382 2,279 2,392 2,490 2,546 Vendor Checks 2,531 2,908 3,279 3,180 2.953 Payroll Checks 3,601 3,534 4,580 4,625 4,135 Utility Customers 2,025 2,033 2,057 2,080 2,075 Paper Invoices 21,557 21,321 20,988 50,550 19,707 Electronic Invoices 4,620 4,816 5,380 5,868 6,504 Customers on AutoPay 870 897 919 1,000 1,025 Federal Grants 16 24 13 12 11 State Grants 7 5 7 7 7 FTE’s per IT Staff 72 69 76 76 76 *Projected Figures based on year-to-date information. FY25 Department Goals Evaluation 1. The IT department will evaluate the cybersecurity assessment, recommend and implement cybersecurity improvements. • Partially Achieved. The cybersecurity assessment was completed, recommendations were made and implementations of improvements began. Continual ongoing project. 2. Explore and implement the potential of automating the Purchasing-card (Visa) process, update the Purchasing-card policy to support the process. • Partially Achieved. We explored the capability of both the bank and Caselle, working towards addressing internal controls and documentation. Continual ongoing project. 3. Conduct an internal audit of asset inventory. • Achieved. An audit was completed at the department level and asset inventory was updated accordingly. FY26 Department Goals 1. Implement changes in cybersecurity improvements, completing the FY26 goals lined out in the Cyber Security Remediation Plan. 2. Complete the automation of the P-card process and update the P-card policy to support the process. 3. Complete the documentation of 10 department policies and procedures in FY26 with a goal of completing remaining policies and procedures in FY27. Position Title FY22 Actual FY23 Actual FY24 Actual FY25 Projected FY26 Projected FY27 Projected Finance Director N/A N/A N/A N/A N/A N/A Controller N/A N/A N/A N/A N/A N/A IT Manager 9 24 45 45 45 45 Accountant 10 ----- Desktop Support Technician ------ Accounting Tech I ------ Accounting Tech II ------ Administrative Assistant I ------ 99 Future Considerations Services requiring IT support and complex security threats grow annually. The City’s IT staffing of one point six (1.60) full-time equivalents will be difficult to maintain long-term and the need for external professional services continues to grow. Requests for additional staff or an increase in professional service budget, to augment the departments technical understanding and capabilities, is anticipated in the years to come. $33,000 is included in the Non-Departmental budget in FY26 for such professional services. 100 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Finance Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 485,339$ 451,225$ 519,670$ 519,670$ 508,317$ (11,353)$ (2.18%) 0200 Overtime 404 794 3,757 3,757 215 (3,542) (94.28%) 0250 Holiday Pay - - - - - - - 0300 Leave 8,580 5,220 16,485 16,485 16,587 102 0.62% 0400 Medicare 7,135 6,495 7,828 7,828 7,614 (214) (2.73%) 0450 Social Security 1,330 361 - - - - - 0500 PERS 102,116 97,412 115,155 115,155 111,877 (3,278) (2.85%) 0600 Unemployment Insurance - 363 2,700 2,700 2,626 (74) (2.74%) 0700 Workers Compensation 735 905 1,072 1,072 1,322 250 23.32% 0800 Health & Life Insurance 119,139 120,355 126,288 126,288 125,350 (938) (0.74%) 0900 Supplemental Retirement 12,645 8,456 16,978 16,978 17,150 172 1.01% Total Salaries & Benefits 737,423$ 691,586$ 809,933$ 809,933$ 791,058$ (18,875)$ (2.33%) Maintenance and Operations 2021 Office Supplies 2,896 3,603 5,000 5,000 5,000 - - 2022 Operating & Repair Supplies - 73 - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 3,057 5,127 4,420 4,420 4,900 480 10.86% 2026 Computer Software 49,580 35,538 58,510 58,510 59,585 1,075 1.84% 4531 Professional Services 85,436 58,285 107,950 107,950 91,550 (16,400) (15.19%) 4532 Communications 2,674 2,870 3,600 3,600 3,660 60 1.67% 4533 Travel & Transportation 16,620 6,925 19,435 19,435 19,430 (5) (0.03%) 4534 Advertising 282 537 800 800 800 - - 4535 Printing & Binding - 42 7,500 7,500 7,500 - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - 27 - - - - - 4667 Dues & Publications 360 1,175 2,040 2,040 2,040 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous (14) 308 500 500 500 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 160,891$ 114,510$ 209,755$ 209,755$ 194,965$ (14,790)$ (7.05%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:898,314$ 806,096$ 1,019,688$ 1,019,688$ 986,023$ (33,665)$ (3.30%) 101 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 15 - Finance 2024 Small Tools/Minor Equipment.Charge for (7)seven computers and miscellaneous other items. Accounts payable replacement printer. 4533 Travel & Transportation. Car allowance. Funds for continuing education of department staff including travel for the City's Finance Director to annual conferences, IT Manager and Help Desk Tech to specialized training and one accounting staff travel to annual Caselle user conference. Laserfiche annual conference travel. 2026 Computer Software.Includes annual fees for general office software's, Caselle financial management software, Laserfiche LSAP software and various software's to support the City's IT Manager.Also includes IT subscriptions for software, Adobe, Microsoft and Server Cals and Laserfiche LSAP costs. 4535 Printing &Binding.City PAFR (Popular Annual Financial Report). 4531 Professional Services.FICA Administration fees, online sales tax commission fees and Laserfiche support. 4667 Dues &Publications.Includes funds for professional organization dues for the Finance Director and Controller and certification fees for the Annual Budget and Annual Comprehensive Financial Report. 102 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 416 – Land Administration Mission To coordinate, promote, implement, and conserve City land and resources consistent with the City’s priorities and public policy. Functions & Responsibilities City-owned lands and tidelands are managed pursuant to Kenai Municipal Code, Title 22 City- Owned Lands and Chapter 11.20 Leasing of Tidelands through the City Manager’s Office in coordination with the Planning and Zoning Department. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Planning Director N/A N/A N/A N/A N/A N/A N/A N/A .05 24 .05 24 Administrative Assistant III N/A N/A N/A N/A N/A N/A N/A N/A .5 15 .5 15 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Existing Leases 19 19 22+ 22 24 New Leases 0 1 0 2 0 Lease Amendments/Extensions - 2 2 4 0 Lease Terminations 0 0 0 0 0 Land Acquisitions 4 4 0 2 0 Land Sales/Donations 1 4 0 2 11 Special Use Permits 4 4 4 5 5 Note: General Fund Land does not include Airport Lands. *Projected Figures based on year-to-date information City Manager Planning Director Administrative Assistant III 103 Airport Fund Leases Fiscal Year 2022 2023 2024 2025* Existing Leases 65 42+ 42 43 New Leases 5 0 4 2 Lease Amendments/Extensions - 6 4 0 Lease Terminations 1 1 3 1 Land Acquisitions 0 0 0 0 Development Incentives Applications 2 1 2 3 Land Sales 2 0 4 11 Special Use Permits 2 1 2 2 *Projected Figures based on year-to-date information. +Previous Number of Leases included General Fund Lands. FY25 Department Goals Evaluation 1. Continue to implement the recommendations as identified in the Land Management Plan. • Partially Achieved. Maintained a list of changes (i.e., sales, leases, donation, etc.) to the current land inventory. 2. Create an interactive GIS map of all city-owned properties identified in the Land Management Plan with detailed information on each parcel. • Partially Achieved. Started the template and compilation of data to transition from ArcMap to ArcGIS Pro/Online. 3. Actively maintain and stay up to date on the Airport Reserve Lease App (GIS map) of available lease parcels. • Not Achieved. The Airport Reserve Lease App (interactive map) has been removed until the data and boundary are updated. 4. Create and update GIS maps to support internal operations, project planning and management, and reporting. • Partially Achieved. Existing public interface maps have been updated with latest parcel data from Kenai Peninsula Borough. There are several maps in the works to include the collector app for Public Works to conduct inventory and locations of service lines, conditional use permits with associated planning approvals, and adopt-a-hydrant. 5. Review and update the 2016 Comprehensive Plan to ensure compatibility and consistency between the Land Use Plan and Land Management Plan. • Partially Achieved. Started the discussion with Planning and Zoning Commission about updating the land use plan within the Comprehensive Plan to maintain consistency with the Land Management Plan. 6. Implement recommendations of the GIS Needs Assessment in support of support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 - Provide economic development to support the fiscal health of Kenai. • Not Achieved. Staff’s recommendation is to remove this goal and use it towards training opportunities for future users/designee to maintain their databases and maps. 104 Planning and Zoning Department will assist with implementation but maintenance will be the responsibility of each department/division. FY26 Department Goals 1. Create an interactive GIS map (and a printed companion map) of all city-owned properties identified in the Land Management Plan with detailed information on each parcel. 2. Re-create the Airport Reserve Lease App (GIS map) of available lease parcels. 3. Create and update a comprehensive GIS map of all city lands to support internal operations, project planning and management, and reporting. 4. Review and update the 2016 Comprehensive Plan and Official Zoning Map to ensure compatibility and consistency between the Land Use Plan and Land Management Plan. 5. Consider incentives to encourage infill and redevelopment of vacant properties and buildings and ensure they support the intent of Code for City-owned lands and put findings into a report to be submitted to the Planning & Zoning Commission. 6. Strategize actions for undeveloped subdivisions, including the examination of parcel layouts that may no longer be optimal and strategize ways to attract development of unfinished subdivisions and put findings into a report to be submitted to the Planning & Zoning Commission. 7. Market the availability of parcels for lease and communicate development incentives and leases with option to purchase by updating the City Lease Lands Brochure. 8. Configure an existing software subscription to manage leases and implement the solution to the streamline the City’s process of lease management. Future Considerations Lands Administration has not kept pace with the number of changes that have been presented within the past few months. An update to the City of Kenai Land Management Inventory and Land Management Plan is needed to ensure an accurate picture of what lands the city manages. Recent residential land sales have reduced City land inventory. Additional considerations would include an economic development-based webpage showcasing city-owned properties that are ready for improvements or divestment. Further work needs to be accomplished to ensure the Kenai Municipal Airport and City of Kenai Planning & Zoning Department have accurate, updated mapping and land records. This will streamline project planning processes and make data sharing easier during the development of Airport Master Plans, Hazard Mitigation Plans, and the City’s Comprehensive Plan. For the above reasons, I am recommending that Lands Administration be shifted to the Planning Technician (Administrative Assistant III) under the supervision of the Planning Director to dedicate more time to completing these tasks. 105 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Land Administration Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ 381$ -$ -$ 37,285$ 37,285$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - 574 574 - 0400 Medicare - 6 - - 549 549 - 0450 Social Security - 24 - - - - - 0500 PERS - - - - 8,203 8,203 - 0600 Unemployment Insurance - 1 - - 189 189 - 0700 Workers Compensation - 1 - - 96 96 - 0800 Health & Life Insurance - - - - 14,697 14,697 - 0900 Supplemental Retirement - - - - 2,441 2,441 - Total Salaries & Benefits -$ 413$ -$ -$ 64,034$ 64,034$ - Maintenance and Operations 2021 Office Supplies 196 79 200 200 200 - - 2022 Operating & Repair Supplies - - - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment - 70 - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - 21,268 42,000 84,250 12,000 (30,000) (71.43%) 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising 199 174 500 500 250 (250) (50.00%) 4535 Printing & Binding 295 59 500 500 250 (250) (50.00%) 4536 Insurance - - - - - - - 4537 Utilities 1,092 929 - - 3,300 3,300 - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 General Contingency - - - - - - - 5041 Miscellaneous 447 192 200 1,700 200 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - 50,000 50,000 - (50,000) (100.00%) Total Maint. and Operations 2,229$ 22,771$ 93,400$ 137,150$ 16,200$ (77,200)$ (82.66%) Capital Outlay & Transfers 8061 Land 12,127 2,425 - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers 12,127$ 2,425$ -$ -$ -$ -$ - Department Total:14,356$ 25,609$ 93,400$ 137,150$ 80,234$ (13,166)$ (14.10%) 106 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 16 - Land Administration 4531 Professional Services.Cost of surveys for City owned lands. Recording fees, including rerecording easement over 40 years old. 5041 Miscellaneous. Recording fees for leased parcels. 4535 Printing and Binding. Printing and binding of Land Management plan and maps. 5047 Grant to Other Agencies.Storefront and streetscapes Improvement grants. 4537 Utilities. Includes Peninsula Oilers Water and Sewer. 107 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 418 – Non-Departmental Mission To provide for goods and services and account for expenditures that benefit all departments of the City’s General Fund and are not included in or accounted for in another specific department. Functions & Responsibilities The non-departmental budget provides for administrative expenditures that are not accounted for in another specific department. It includes the day-to-day expenses of City operations, including insurance, utilities, operating supplies, repairs and maintenance, printing and binding, City Hall janitorial services, and postage for City Hall. The non-departmental budget also includes rent to the Airport Land System for General Fund use of the City Shop property, Contingency and transfers to other funds for debt service, senior citizen programs, and capital projects funded by the City’s General Fund. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Janitor .30 3 .30 3 .30 5 .30 6 .30 6 .30 6 City Manager Janitor 108 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Non-Departmental Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 10,949$ 7,034$ 14,450$ 14,450$ 13,919$ (531)$ (3.67%) 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare 164 104 210 210 202 (8) (3.81%) 0450 Social Security 701 442 896 896 863 (33) (3.68%) 0500 PERS 194,228 406,875 405,385 405,385 541,742 136,357 33.64% 0600 Unemployment Insurance - 4 72 72 70 (2) (2.78%) 0700 Workers Compensation 144 94 179 179 219 40 22.35% 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits 206,186$ 414,553$ 421,192$ 421,192$ 557,015$ 135,823$ 32.25% Maintenance and Operations 2021 Office Supplies - 114 1,000 1,000 500 (500) (50.00%) 2022 Operating & Repair Supplies 652 3,062 500 500 500 - - 2023 Repair & Maintenance Supplies 918 527 1,500 1,500 1,500 - - 2024 Small Tools/Minor Equipment 17,088 9,729 7,000 7,000 7,000 - - 2026 Computer Software 28,353 22,151 43,250 43,250 86,700 43,450 100.46% 4531 Professional Services 19,122 19,222 30,000 47,100 43,000 13,000 43.33% 4532 Communications 968 927 1,200 1,200 20,980 19,780 1,648.33% 4533 Travel & Transportation (15,612) (10,352) - 6,870 - - - 4534 Advertising - - 5,832 5,832 14,000 8,168 140.05% 4535 Printing & Binding 7,297 8,431 7,500 7,500 7,500 - - 4536 Insurance 374,324 314,882 417,697 417,697 473,567 55,870 13.38% 4537 Utilities 49,115 42,947 46,975 46,975 48,160 1,185 2.52% 4538 Repair & Maintenance 1,488 5,099 1,980 1,980 2,280 300 15.15% 4539 Rentals 67,226 61,756 68,234 68,234 69,735 1,501 2.20% 4540 Equip. Fund Pmts.44,907 37,930 44,925 44,925 47,532 2,607 5.80% 4541 Postage 5,189 4,196 7,500 7,500 8,000 500 6.67% 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 General Contingency - - 90,000 81,897 90,000 - - 5041 Miscellaneous 8,069 6,682 7,500 7,500 7,500 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - 154,200 - - - - - Total Maint. and Operations 609,104$ 681,503$ 782,593$ 798,460$ 928,454$ 145,861$ 18.64% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 7,812 - 4,632 23,000 23,000 - 9090 Transfers 1,667,033 1,873,660 1,094,136 1,143,973 2,412,022 1,317,886 120.45% Total Capital Outlay and Transfers 1,667,033$ 1,881,472$ 1,094,136$ 1,148,605$ 2,435,022$ 1,340,886$ 122.55% Department Total:2,482,323$ 2,977,528$ 2,297,921$ 2,368,257$ 3,920,491$ 1,622,570$ 70.61% 109 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 18 - Non-Departmental 0500 PERS.To account for the General Fund's share of State of Alaska Public Employee's Retirements System on-behalf funding. 2023 Repair & Maintenance Supplies. Janitorial supplies. 2024 Small Tools/Minor Equipment.Network miscellaneous hardware and computer items. 2026 Computer Software.Includes city-wide annual fees for network device licensing. Capital Improvement/Special Project:VOIP Upgrade $30,000. 4531 Professional Services.Network technical support. Cybersecurity managed detection and response service. Capital Improvements/Special Project: Fixed Wireless Upgrade $10,000. 4532 Communications.Capital Improvements/Special Projects: VOIP Upgrade $20,000 Debt Service 130,625$ 4534 Advertising. City-wide radio advertising. Senior Citizen Fund for operations 286,397 Aliak Stormwater & Paving Repair 600,000 Street Condition Assessment 100,000 GIS Stormwater, Lighting & Road Mapping 50,000 Downtown Asphalt Crack Sealing 200,000 Road Improvements & Repairs 150,000 Parking Lot Sealcoating & Repairs 300,000 Flight Services RTU Replacements 400,000 Beaver Creek Pavilion Replacement 50,000 Tractor Replacement 70,000 City Hall Improvements - Design 75,000 2,412,022$ 9090 Transfers. To account for fund transfers to other funds of the City for operations or capital projects. 8064 Machinery &Equipment.Capital Improvements /Special Projects: Fixed Wireless Upgrade $23,000. 4535 Printing and Binding. City Hall copier service agreement. 4536 Insurance. For the purchase of general liability, property, auto, heavy equipment, physician sponsor, marine, and other City insurances. 4538 Repair & Maintenance Service. City Hall carpet cleaning, window cleaning and security. 4539 Rentals.Rental of Airport Fund property (Tract A,FBO Subdivision), $40,119 and the Automated Flight Service Station lot, $29,616. 110 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 419 – Planning and Zoning Mission To assist the residents of Kenai in achieving an orderly and efficient pattern of growth that promotes economic development, enhances the quality of life, aesthetics, and environment in the City, preserves historic resources, and conforms to the City's Comprehensive Plan and the City's Zoning Code. Functions and Responsibilities The Planning and Zoning Department determines the current and future planning needs of the City. The Department is responsible for all functions, operations, activities, and personnel relevant to planning and zoning, floodplain management, GIS data, code enforcement, land use and permitting applications, and land sale and lease administration. The Department provides administrative support and acts as staff liaison to the Planning & Zoning Commission. The Planning & Zoning Department also maintains the City’s official zoning and land-use maps. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Planning Director .7 23 .7 23 .7 24 .7 24 .65 24 .65 24 Administrative Assistant III 1 15 1 15 1 15 1 15 .5 15 .5 15 Administrative Assistant II - - - - .5 14 .6 14 .6 14 .6 14 Planning & Zoning Commissioner 7 N/A 7 N/A 7 N/A 7 N/A 7 N/A 7 N/A Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Planning Director N/A N/A N/A N/A N/A N/A Administrative Assistant III 0 3.5 0 0 0 0 Planning & Zoning Commissioner N/A N/A N/A N/A N/A N/A City Manager Planning Director Administrative Assistant III Administrative Assistant II 111 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Conditional Use Permits 10 10 7 8 6 Preliminary Plats 14 6 11 12 7 Others, include Site Plan 22 23 18 24 5 Total Permits 46 39 36 44 18 Code Violations 25 9 34 25 26 Kenai Municipal Code Changes 3 1 3 4 3 *Projected Figures based on year-to-date information. FY25 Department Goals Evaluation 1. Implement a “One Stop Shop”, a customer-oriented and streamline approach to assisting customers through the development processes, including plan submittals, permits, planning projects, violations and development records. • Partially Achieved. Now working with City Clerk and members of other departments to develop a city-wide software solution to streamline multiple processes, including code enforcement and permitting. 2. Generate an ongoing list of code amendments that are necessary to reflect current practice, clarify sections of the Zoning and Municipal Codes, maintain consistency with relevant state and/or federal regulations, and promote good planning techniques and principles for implementing adopted plans and codes to improve the efficiency and effectiveness of City’s planning and zoning. Update the Zoning and Municipal Codes periodically to correct the issues that have been identified and are included on the list. • Not Achieved. Ongoing. Due to staff and process changes, amendments to the Zoning Code are to delayed until mid-FY25. Administrative review of KMC Title 14 was completed in February 2025 and sent to P&Z and City Council for review and approval. Additional changes to content will continue into FY26. 3. Implement an effective performance measure to allow for comparison to be made to enable performance improvements. a. Application Processing Time b. Review Time Goals (number of days) c. Customer inquiries (e.g., walk -ins, appointments, letters, phone calls, and emails) • Partially Achieved. Staff started to utilized web-based solutions to assist with capturing baseline performance measures. There is not sufficient baseline performance data to create quarterly and/or annual goals since there are peak seasons and off-seasons for development. 4. Review, update and/or implement the following adopted plans and policies. a. Imagine Kenai 2030 City of Kenai Comprehensive Plan b. Historic Preservation Plan c. Hazard Mitigation Plan 112 • Not Achieved. Due to staff changes, the Comprehensive Plan has not been updated. The Hazard Mitigation Plan expired in January 2025 and the State of Alaska will provide technical assistance, manage contracting, and cover 100% of the cost if awarded the FEMA BRIC grant. In the event the grant is not awarded, the work will be completed internally. 5. Waterfront Feasibility Study Implementation in support of support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 - Provide economic development to support the fiscal health of Kenai. • Partially Achieved. Additional areas within the City are being considered for rezoning into the Working Waterfront zone. New economic development strategies are under preliminary review within the department. FY26 Department Goals 1. Updates to the Kenai Municipal Code, specifically Title 14 (and others as needed), to address inconsistencies and ambiguity within the Sign Code and Conditional Use Permit process. 2. Review existing Conditional Use Permits to determine the feasibility and appropriateness of rezoning areas of the City where development has already occurred. This will reduce the administrative burden on business owners and City personnel. 3. Initiate work on updating the City of Kenai Hazard Mitigation Plan. a. If grant funded, work with the consultant to ensure timely completion. b. If not grant funded, allocate staff time to complete the plan internally to conserve city financial resources. 4. Prepare staff for the upcoming FY27 Comprehensive Plan update process. a. Review existing plans and determine strategies to outline completion. 5. Develop an initial Economic Development framework to guide efforts for future investments in the community. 6. Continue to progress the Waterfront Redevelopment project by seeking grants for design of potential alternatives for development. a. Expand the waterfront redevelopment project to potentially include other areas (near old cannery) to make a cohesive district on both sides of the river. Future Considerations Planning & Zoning has a number of planning initiatives that are either overdue, or will be within the next budget year. The City’s Hazard Mitigation Plan is overdue and will disallow the City to received mitigation funds from FEMA until it is updated. Federal/state funding is not guaranteed, and the planning department may have to complete the work internally while meeting all other requirements, including code enforcement. The City’s Comprehensive Plan is also approaching 10 years old, and needs to be updated to reflect changing needs throughout the community. This plan will likely be headed up by the Planning Department staff, with initial efforts kicking off in Spring 2026. Development of a new city economic development strategy is also being considered to bolster the growth within the city over the next few years. For the above reasons, I am recommending that the Planning Director be more focused on the Planning & Zoning functions. The Planning Director would be 95% covered in P&Z and I recommend keeping the Administrative Assistant II a 24-hout PT employee position to dedicate more time to completing these tasks while also covering daily operations. 113 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Planning and Zoning Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 140,146$ 122,313$ 195,526$ 195,526$ 133,271$ (62,255)$ (31.84%) 0200 Overtime - 58 - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - 2,781 2,831 2,831 2,044 (787) (27.80%) 0400 Medicare 1,971 1,761 2,876 2,876 1,962 (914) (31.78%) 0450 Social Security 521 830 521 521 - (521) (100.00%) 0500 PERS 32,393 25,919 41,168 41,168 29,320 (11,848) (28.78%) 0600 Unemployment Insurance - 96 950 950 677 (273) (28.74%) 0700 Workers Compensation 282 254 394 394 342 (52) (13.20%) 0800 Health & Life Insurance 42,855 43,351 72,149 72,149 44,091 (28,058) (38.89%) 0900 Supplemental Retirement 3,140 1,976 6,840 6,840 5,746 (1,094) (15.99%) Total Salaries & Benefits 221,308$ 199,339$ 323,255$ 323,255$ 217,453$ (105,802)$ (32.73%) Maintenance and Operations 2021 Office Supplies 329 560 500 500 500 - - 2022 Operating & Repair Supplies 372 311 1,000 1,000 500 (500) (50.00%) 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 3,936 1,874 2,100 2,100 2,100 - - 2026 Computer Software 8,462 3,777 9,370 9,370 9,090 (280) (2.99%) 4531 Professional Services 1,896 2,775 8,000 8,000 2,500 (5,500) (68.75%) 4532 Communications 818 795 2,160 2,160 2,190 30 1.39% 4533 Travel & Transportation 5,632 3,934 9,360 8,553 8,360 (1,000) (10.68%) 4534 Advertising 2,508 2,864 3,000 3,808 2,500 (500) (16.67%) 4535 Printing & Binding 392 368 1,500 1,500 2,500 1,000 66.67% 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - 56 - - - - - 4667 Dues & Publications 1,133 869 1,650 1,650 1,300 (350) (21.21%) 4999 General Contingency - - - - - - - 5041 Miscellaneous 15,006 3,102 500 500 500 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies 10,000 2,000 - 20,000 - - - Total Maint. and Operations 50,484$ 23,285$ 39,140$ 59,141$ 32,040$ (7,100)$ (18.14%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:271,792$ 222,624$ 362,395$ 382,396$ 249,493$ (112,902)$ (31.15%) 114 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 19 - Planning & Zoning 2024 Small Tools/Minor Equipment.Charge for (4)four computer and miscellaneous small office equipment. (2) iPad replacements. 4533 Travel & Transportation. Includes AKAPA Conference travel for department staff and planning commissioners training. Car allowance. 4531 Professional Services.Tow services for junk/abandoned vehicles. 4667 Dues &Publications.APA Association dues and publication s continuing education, miscellaneous subscriptions and dues. 115 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: Safety Mission The Safety department ensures that both the public and City employees are protected from potential hazards. Functions & Responsibilities Maintaining safe and healthy working conditions and fostering a culture focusing on awareness, open communication, safety education and supervision, and safe working methods. The Public Works Director is responsible for planning and directing the implementation and administration of the City Safety Program, which trains and keeps employees informed about the safety and health of work, as well as current safety issues, rules and regulations. Safety is the responsibility of all employees. Staffing FY22 Actual FY23 Actual Projected FY24 Proposed FY25 Projected FY26 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Performance Measures Fiscal Year 2021 2022 2023 2024 2025** Workers Compensation Claims 11 16 18 7 3 OSHA 300 Cases 1 6 8 4 1 Total Cases of Days Away from Work 1 4 3 2 0 Total cases of Days of Job Transfer or Restriction 0 0 2 2 0 Safety Committee Meetings (annual) 0* 0* 4 0 2 *COVID affected normal schedule; Lack of Building Official affected scheduled meetings **Year-to-date figures. FY25 Department Goals Evaluation 1. Successfully onboard and train a new Building Official to oversee safety meetings. This will support Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 - Quality of Life: Promote and encourage quality of life in Kenai. • Achieved. Safety Meetings resumed in January 2025. FY26 Department Goals 1. Qualify for full safety incentives from new insurance provider and revise safety program to meet their requirements. This will support Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 – Provide economic development to support the fiscal health of Kenai. 116 2. Develop policy and procedure for accident reporting, near-miss safety reporting and updating SDS database for departments/buildings. Future Considerations The accumulation of data will be a key factor in the City’s goal to improve workplace safety. Gathering information before, during, and after each incident will help to make the right decisions on prevention in the future. In addition, when armed with accurate data about a specific type of accident, realistic safety goals can be accomplished and will help to keep everyone safe. Lessons learned to be shared with new hires to ensure safety issues do not repeat themselves. 117 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Safety Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - 39 600 600 - (600) (100.00%) 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment - - 500 500 500 - - 2026 Computer Software - - - - - - - 4531 Professional Services 1,635 1,113 2,100 2,100 2,100 - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - 750 750 - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - 300 300 300 - - 4667 Dues & Publications - - - - - - - 4999 General Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 1,635$ 1,152$ 3,500$ 3,500$ 3,650$ 150$ 4.29% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:1,635$ 1,152$ 3,500$ 3,500$ 3,650$ 150$ 4.29% 118 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 20 - Safety 2024 Small Tools & Minor Equipment. Ice cleats.4533 Transportation. Travel to AMLJIA Safety/Risk conference. 4531 Professional Services. Employee random drug testing. 4666 Books. Safety literature. 119 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 21 – Police Mission The Department’s mission, together with the community of Kenai, is to make the City a place where all people live safely and without fear. Functions & Responsibilities In 2022, the Police Department became accredited through the Alaska chapter of the Oregon Accreditation Alliance and is now one of only a few accredited law enforcement agencies in the State of Alaska. The process of accreditation ensures the agency is operating within “Best Practices” for police agencies. The Department is responsible for the enforcement of laws, regulations and ordinances of the State of Alaska and City of Kenai. We are committed to the philosophy of community policing and problem solving with those that we serve. The Kenai Police Department provides police protection to residents within Kenai City limits and works cooperatively with other agencies to provide police services beyond the city limits. The Department is responsible for supervision of the City’s 911 communication and animal control centers and staff. Kenai police officers enforce traffic law, perform routine preventative patrols and respond to crimes in progress. After initial contact by patrol officers, investigators may be requested to respond to crimes against persons and property and provide assistance to victims and witnesses. Outreach programs and presentations are conducted year-round in order to strengthen community relations and educate the public on crime prevention. When staffing allows, a school resource officer participates in school-based activities designed to prevent criminal activity among juveniles and inform youth on the role of law enforcement in the community. The Department also plays a significant role in the safety and operations of the Kenai River Dipnet Fishery. This is accomplished with the assistance of Temporary Enforcement Officers. Organizational Chart Administrative Assistant III City Manager Janitor Police Chief Police Lieutenant Police Sergeant (3) Police Officer (13) Temporary Enforcement Officer (5) 120 Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Police Chief 1 28 1 28 1 28 1 28 1 28 1 28 Lieutenant 1 27 1 27 1 27 1 27 1 27 1 27 Sergeant 3 24 3 24 3 24 3 24 3 24 3 24 Officer 13 21 13 21 13 21 13 21 13 21 13 21 Administrative Assistant III 1 15 1 15 1 15 1 15 1 15 1 15 Administrative Assistant 1 .35 13 .35 13 .35 13 Temporary Enforcement Officer .85 T8 .85 T8 .60 T8 .60 T8 .60 T8 .60 T8 Janitor .30 3 .30 3 .30 5 .30 6 .30 6 .30 6 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Chief N/A N/A N/A N/A N/A N/A Lieutenant N/A N/A N/A N/A N/A N/A Sergeant 487 394 300 300 300 300 Officer 2,208 1,590 1,547 1,547 1,547 1,547 Administrative Assistant I 0 0 0 Administrative Assistant III 0 0 0 0 0 0 Temporary Enforcement Officer 42 291 0 0 0 0 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Total Police Service Calls 6,821 7,231 6,950 6,178 6,550 Total Motor Vehicle Collisions 246 261 270 240 225 Property Crime Reports1 128 177 144 140 191 DUI Arrests 64 87 72 79 50 Training hours per sworn officer2 54 60 80 92 80 Traffic Contacts 2,761 2,605 2,700 3,115 2,800 Patrol Hours 5,444 5,535 6,000 6,682 6,400 * Projected Figures based on year-to-date information. 1 Property Crimes including reported: Burglary, Theft, and Vehicle Theft 2 Officer Training hours include all training except basic academy, lateral academy, and FBI Academy. FY25 Department Goals Evaluation 1. Improve traffic safety through efforts to reduce crashes on Kenai’s roadways by 5%.  Partially Achieved. Achievement Anticipated. The Department anticipates that in FY25 there will be greater than a 5% reduction reported traffic crashes in Kenai. Along with Department efforts this is greatly impacted by winter roadway conditions. 2. The Department will complete the implementation of WatchGuard in-car cameras to include the system’s full operational capability.  Partially Achieved. The Department has a fully functioning police in-car video camera program. There are still a few police cars that have not been retrofitted due to their age and their planned replacement as part of the vehicle fleet. 121 3. Implement and oversee a seamless transition for several KPD personnel into new special assignment roles. The primary transition will be a new School Resource Officer and new Investigator.  Achieved. The Department has trained and incorporated a new School Resource Officer into the Schools, and a new Investigator into the Investigations unit. The transition was smooth. FY26 Department Goals 1. The Police Department will become re-accredited through the Northwest Accreditation Alliance. The Department was accredited in 2022 and is required to go through the process to be re-accredited every three years. This will support Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 4 – Provide adequate public improvements and services in Kenai. 2. The Police Department will train and incorporate a new Administrative Assistant position in a manner that creates more efficiency and backup to the current Evidence Custodian’s duties. This position is being incorporated in the latter part of FY25 and greater efficiency is anticipated in FY26. This will support Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 4 – Provide adequate public improvements and services in Kenai. 3. The Police Department will meet with local retailers and collaborate with them on initiatives to reduce shoplifting. This will support Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 – Promote and encourage quality of life in Kenai. Future Considerations The most significant future concerns are those plaguing the law enforcement profession across the State and the Nation, and that is recruitment, retention, and associated costs, training requirements, and loss of experience/expertise. The Department lost two officers this last year and pending retirements along with normal attrition are anticipated to impact staffing at the department over the next several years. The City has hired a consultant firm to evaluate the Public Safety Building in order to help determine the future plans for the facility. That work is anticipated to be completed in 2025. 122 City of Kenai Fiscal Year 20256 Operating Budget Fund: 001 - General Fund Department: Police Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 1,926,820$ 1,465,853$ 2,011,866$ 2,011,866$ 2,046,270$ 34,404$ 1.71% 0200 Overtime 173,748 118,718 133,537 133,537 133,423 (114) (0.09%) 0250 Holiday Pay 94,334 70,290 100,808 100,808 102,507 1,699 1.69% 0300 Leave 29,869 33,828 71,979 71,979 73,876 1,897 2.64% 0400 Medicare 31,740 23,924 33,611 33,611 34,163 552 1.64% 0450 Social Security 2,069 1,649 829 829 4,067 3,238 390.59% 0500 PERS 474,193 358,215 491,226 491,226 488,981 (2,245) (0.46%) 0600 Unemployment Insurance - 1,477 11,593 11,593 11,780 187 1.61% 0700 Workers Compensation 51,751 39,621 56,994 56,994 64,899 7,905 13.87% 0800 Health & Life Insurance 478,971 411,576 507,718 507,718 507,718 - - 0900 Supplemental Retirement 54,613 30,276 62,775 62,775 60,838 (1,937) (3.09%) Total Salaries & Benefits 3,318,108$ 2,555,427$ 3,482,936$ 3,482,936$ 3,528,522$ 45,586$ 1.31% Maintenance and Operations 2021 Office Supplies 870 912 1,400 1,400 1,250 (150) (10.71%) 2022 Operating & Repair Supplies 103,414 78,682 92,465 92,465 92,350 (115) (0.12%) 2023 Repair & Maintenance Supplies 525 463 600 600 600 - - 2024 Small Tools/Minor Equipment 45,559 62,736 32,760 54,908 32,450 (310) (0.95%) 2026 Computer Software 12,379 12,727 14,156 14,156 30,200 16,044 113.34% 4531 Professional Services 18,042 17,285 24,600 24,600 24,600 - - 4532 Communications 15,788 14,414 18,370 18,370 18,790 420 2.29% 4533 Travel & Transportation 47,508 36,814 48,500 48,500 48,500 - - 4534 Advertising 500 148 600 600 1,000 400 66.67% 4535 Printing & Binding 1,207 1,432 2,800 2,800 2,500 (300) (10.71%) 4536 Insurance - - - - - - - 4537 Utilities 43,965 43,082 50,449 50,449 50,809 360 0.71% 4538 Repair & Maintenance 4,157 6,143 9,500 9,500 9,500 - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.87,223 66,888 83,164 83,164 90,099 6,935 8.34% 4541 Postage 2,263 1,961 2,700 2,700 3,000 300 11.11% 4666 Books 1,812 1,742 2,040 2,040 2,175 135 6.62% 4667 Dues & Publications 3,667 3,313 4,170 4,170 4,270 100 2.40% 4999 General Contingency - - - - - - - 5041 Miscellaneous 14,937 13,882 16,350 16,350 16,350 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 403,816$ 362,624$ 404,624$ 426,772$ 428,443$ 23,819$ 5.89% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 13,229 - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ 13,229$ -$ -$ -$ -$ - Department Total:3,721,924$ 2,931,280$ 3,887,560$ 3,909,708$ 3,956,965$ 69,405$ 1.79% 123 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 21 - Police 2022 Operating &Repair Supplies.For the purchase of department operating supplies including ammunition, cleaning supplies, vehicle fuel, and other departmental supplies. 4533 Transportation.Police Academy and various police training seminars and conferences. 2024 Small Tools &Minor Equipment.Cost for 19 desktop computer replacements and related computer hardware/peripherals.1 rugged laptop computer and docking station. Body armor,gas masks, protective equipment, digital cameras and accessories,body cameras, radar, training materials, vehicle camera replacement, portable breath testers, taser replacement and office furniture. 4538 Repair &Maintenance.Department annual building inspection services,miscellaneous equipment repairs and tuning. Printer maintenance, radio programming and maintenance, radar tuning fork testing, small equipment repairs and miscellaneous. Preventative maintenance inspections on new mobile/portable radios. 2026 Computer Software.Capital Improvements/Special Projects: Watchguard Software Upgrade $15,000. 5041 Miscellaneous.Uniform allowance for (18) eighteen sworn officers, bio-hazard material handling, and officer plaques and pins. 4531 Professional Services.Vehicle towing services for investigative impounds, laboratory and emergency room charges, and medical/psychological exams for department applicants. Miscellaneous professional services and Northwest Accreditation Association. 124 City of Kenai Fiscal Year 2025 Operating Budget Fund 001 – General Fund Department: 422 – Fire Mission The Kenai Fire Department is dedicated to safeguarding the lives, property, and environment of our community through exceptional services in education, preparedness, prevention and response to emergency incidents. Functions & Responsibilities The City of Kenai Fire Department (KFD) provides fire, emergency medical services, airport rescue firefighting (ARFF), technical rescue, water rescue, code enforcement, fire investigation, fire prevention/public education, and other related services. The Department maintains a staff of Fire/EMS professionals who provide service to the citizens of Kenai from two stations staffed 24/7/365. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Fire Chief 1 27 1 27 1 27 1 27 1 27 1 27 Deputy Fire Chief 1 25 1 25 1 25 1 25 1 25 1 25 Fire Marshal 1 22 1 22 1 22 1 22 1 22 1 22 Captain 3 21 3 21 3 21 3 21 3 21 3 21 Engineer 3 20 3 20 3 20 3 20 3 20 3 20 Firefighter 10 18 10 18 9 18 9 18 12 18 12 18 Administrative Assistant II 1 14 1 14 1 14 1 14 1 14 1 14 Deputy Fire Chief Fire Captain (3) Fire Engineer (3) Firefighter (9) 125 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Fire Chief N/A N/A N/A N/A N/A N/A Deputy Fire Chief N/A N/A N/A N/A N/A N/A Battalion Chief N/A N/A N/A N/A N/A N/A Fire Marshal 165 191 364 200 200 200 Captain 255 491 1,833 950 968 968 Engineer 357 239 1,578 1,000 1,000 1000 Firefighter 355.5 339 5,385 3,100 3,216 1000 Administrative Asst. II 3 0 0 10 10 10 Performance Measures 1. Reduce fire loss through fire-code compliance inspections The Fire Marshal’s office completed 168 inspections in 137 separate commercial occupancies, which is 33% of identified commercial occupancies. Occupancy Inspections CY2021 CY2022 CY2023 CY2024 CY2025* Total Number of Occupancies 412 412 419 419 419 Occupancy Inspections Completed 161 124 137 135 147 % of Inspections Completed 39% 30% 32% 32% 35% *Projected Figures based on year-to-date information. CY-Calendar Year 2. Reduce fire loss through conducting company level pre-fire plans of all target hazards Progress shall be measured through continued evaluation of known occupancies within the City and completion of 100% of target hazard inspections each calendar year. New levels of Target Hazards based on NFPA 1670 requirements Pre-Plans CY2021 CY2022 CY2023 CY2024* Level 1 Target Hazards 263 211 211 211 Level 2 Target Hazards N/A 48 48 48 Level 3 Target Hazards N/A 4 4 4 Total Target Hazards 263 263 263 263 % of Pre-Plans Completed 100% 100% 100% 100% *Projected Figures based on year-to-date information. All structures identified are in reference to NFPA 1670, Level 1-Basic, Level 2-Intermediate, and Level 3-Comprehensive. Of our 263 structures, 211 were inspected to a Level-1, 48 structures as Level-2 and 4 structures as Level-3. FY25 Department Goals Evaluation 1. Update Accreditation with the State of Alaska Division of Fire and Life Safety. We are currently due to renew our accreditation for the following Nationally recognized levels: Firefighter I, Firefighter II, Hazardous Materials Awareness and Operations, Fire Apparatus Operator/Driver, Fire Apparatus Operator/Pumper, Fire Officer I, and Rapid Intervention Technician. We would like to add Aircraft Rescue & Fire Fighting to that list during accreditation updates. • Partially Achieved. In progress: Instructor training/requalification in progress; should be complete before end of fiscal year. 126 2. Seek Grant Funding as well as City appropriated funding for additional Phases of Community Wildfire Protection Plan. In order to take full advantage of USDA funding, the City will need to spend the full amount of $385,000 to accept the federal match of $385,000. So far, the City will spend approximately $292,000 on completion of Phase I and other small projects within the City, towards our matching funds. $282,000 of this funding was achieved through State Forestry grants, and the other $10,000 was spent on equipment and wages of City personnel. Appropriating $93,000 towards CWPP projects will fulfill our required 50% match for the USDA grant. The City has entered into a contract with Doug Koch Professional Tree Service for $177,700 to mitigate Phase II of our CWPP. • Partially Achieved. In progress: renewed contract extension with Alaska Forestry out to 2026 to allow for increased timeline to spend funds. 3. Increase our Public Education by attending and holding more community events. We feel that our education in the schools is very good and we would like to expand our ability to get fire prevention, health and safety, and community engagement to all demographics. We are looking at potentially having booths at events such as the Home Show, Sportsman’s Show, Industry Appreciation Day on the Strip, or planning our own day at the Fire Department that’s open to the public. • Achieved: Held two open houses to include Public Ambulance dedication. KFD participated in multiple school district events/job fairs above our normal Fire Prevention Month schedule in the schools. 4. Continued partnership with Kenai Peninsula College (KPC) Firefighter/Paramedic programs to educate future individuals in the Emergency Services field. Our department values the importance of education and we feel it is our duty to educate future members of the Fire and EMS service. These 2 programs continue to be some of the best opportunities we have to find qualified people for potential hire. Our partnership with KPC has grown and we feel that we may be able to do more to help these programs succeed. The benefit of having on the job training (OJT) allows us to work with potential future prospects from these programs and recruit individuals to the local job market. • Achieved: Chief Teague now sits on KPC education/EMS board. We have partnered with KPC to host Non-Credit bearing EMT course allowing for greater flexibility/scheduling for area fire departments. KFD is also now hosting 24-hour Paramedic ride-along shifts where before we only allowed 12 hour shifts for KPC students. 5. Train and prepare personnel for upper level positions to meet the goals of the Succession Plan. This is an ongoing program in the department. We strive to train all personnel to the level above their current position. We assign mentors to individuals to improve and strengthen their skillset to prepare them for promotions and we continually look for training that prepares individuals for promotion. • Partially Achieved. In Progress: Chief Teague has identified various “holes” in succession planning/training during the multiple promotions held to fill vacancies this year. Executive officer level training has already been implemented and new partnerships established with KPC professors to facilitate extra training for current and future officers at KFD. 127 FY26 Department Goals The following goals support Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 7: Prepare and Protect the Citizens of Kenai from Natural Hazards and Disasters and Goal 4 to: Provide Adequate Public Improvements and Services in Kenai. 1. Update Accreditation with the State of Alaska Division of Fire and Life Safety for certifying to the Firefighter II level. With the number of new firefighters we anticipate onboarding in the next year, we anticipate the need to certify new personnel from Firefighter I to Firefighter II. 2. Work with Public Works to finalize Phase 3 and implement forest mitigation grant monies from State of Alaska and United states Forest Service. 3. Improve and implement new personnel testing procedures to enhance candidate pool and acquisition of quality firefighter candidates. KFD is now testing National Training Network for standardized written and physical fire candidate services (CPAT). Our first recruiting cycle since implementation has shown a 300% increase in applicants as well as significant improvement in quality. KFD’s goal is to increase applicant pool from 10-15 up to at least 50 per posting. 4. Consolidate fire department database services for cost savings and improved data tracking/dissemination. This will also work to address some of the points lost during our last ISO evaluation. The goal is to improve various data areas to obtain a higher grade/point award to improve our ISO retrograde status. We are currently beta testing ESO and enhanced PSTRAX for consolidation of services. 5. Improve Paramedic and Advanced EMT accuracy when administering meds/interventions in the field. We are testing options now with the hope to implement HandTevy advanced oversight software in the field. This will severely enhance time reduction for intervention/med administration while also eliminating chance for human error. Thus, providing a higher quality level of care and survivability for our patients. Future Considerations With the additional positions requested, KFD should see a significant drop in reliance on Overtime Shift Coverage, improved morale, sustainability for current staff and improved fire level response for the citizens of Kenai. KFD leadership is currently reevaluating the service fleet and needs for “realistic” and “cost- effective” fire response within the city of Kenai. A smaller and more mission specific apparatus fleet will help to reduce operational/maintenance costs moving forward. KFD is currently working with KPD, and Public Works on the Public Safety Needs Analysis for facility programming. Our hope is to find the most cost-effective route forward that also support mission needs moving into the foreseeable future for Kenai. 128 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Fire Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 1,628,449$ 1,323,250$ 1,787,954$ 1,787,954$ 2,040,295$ 252,341$ 14.11% 0200 Overtime 368,193 222,680 278,516 278,516 129,191 (149,325) (53.61%) 0250 Holiday Pay 74,116 57,209 78,398 78,398 92,741 14,343 18.30% 0300 Leave 44,558 32,735 89,538 89,538 73,821 (15,717) (17.55%) 0400 Medicare 29,464 22,638 32,403 32,403 33,873 1,470 4.54% 0450 Social Security - 157 - - - - - 0500 PERS 454,923 351,801 471,872 471,872 497,690 25,818 5.47% 0600 Unemployment Insurance - 1,434 11,078 11,078 11,680 602 5.43% 0700 Workers Compensation 65,299 45,475 63,109 63,109 99,435 36,326 57.56% 0800 Health & Life Insurance 478,971 426,071 507,718 507,718 587,884 80,166 15.79% 0900 Supplemental Retirement 50,960 29,943 64,325 64,325 66,648 2,323 3.61% Total Salaries & Benefits 3,194,933$ 2,513,393$ 3,384,911$ 3,384,911$ 3,633,258$ 248,347$ 7.34% Maintenance and Operations 2021 Office Supplies 595 377 700 700 700 - - 2022 Operating & Repair Supplies 62,312 59,577 76,835 76,835 136,986 60,151 78.29% 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 69,961 36,767 35,313 35,313 29,200 (6,113) (17.31%) 2026 Computer Software 4,910 6,278 6,340 6,340 6,960 620 9.78% 4531 Professional Services 62,773 49,303 69,037 69,037 93,482 24,445 35.41% 4532 Communications 13,805 11,591 17,078 17,078 25,118 8,040 47.08% 4533 Travel & Transportation 10,963 11,942 21,300 21,300 19,000 (2,300) (10.80%) 4534 Advertising 810 586 1,400 1,400 1,400 - - 4535 Printing & Binding 1,020 1,342 2,180 2,180 2,180 - - 4536 Insurance - - - - - - - 4537 Utilities 49,983 49,367 51,214 51,214 51,577 363 0.71% 4538 Repair & Maintenance 1,018 4,106 28,682 28,682 24,213 (4,469) (15.58%) 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.180,835 136,199 214,122 214,122 259,371 45,249 21.13% 4541 Postage 70 178 600 600 700 100 16.67% 4666 Books 1,002 2,376 2,835 2,835 2,835 - - 4667 Dues & Publications 2,213 2,315 3,780 3,780 3,805 25 0.66% 4999 General Contingency - - - - - - - 5041 Miscellaneous 8,500 8,600 9,500 9,500 11,000 1,500 15.79% 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 470,770$ 380,904$ 540,916$ 540,916$ 668,527$ 127,611$ 23.59% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment 24,342 45,675 21,463 21,463 - (21,463) (100.00%) 9090 Transfers - - - - - - - Total Capital Outlay and Transfers 24,342$ 45,675$ 21,463$ 21,463$ -$ (21,463)$ (100.00%) Department Total:3,690,045$ 2,939,972$ 3,947,290$ 3,947,290$ 4,301,785$ 354,495$ 8.98% 129 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 22 - Fire 2022 Operating &Repair Supplies.This line item includes the department general supply budget as well as EMS Supplies including pharmaceuticals.New hire costs,oxygen/nitrogen refills,gasoline and diesel fuels,Class A foam and fire prevention supplies. Capital Improvements/Special Project:Outfitting 3 New Firefighters $48,756, Foam Replacement $6,495. 2024 Small Tools/Minor Maintenance.This line item includes funds for miscellaneous Fire and EMS equipment, firefighter turnout gear and the new computer and ipad replacement program.Office furniture replacement, SCBA replacement parts. 4531 Professional Services.This line item includes the department’s ambulance billing service, medical advisor fee, firefighter physicals, and other service and software contracts. Foam disposal. Safe boat 9,464$ Engine 3 35,559 Hurricane Aerial 88,436 Engine 4 15,375 Ambulance F8 30,829 Engine 2 17,033 Ambulance F7 31,685 Ambulance F6 17,230 F-10 2,574 F-11 2,574 F-12 2,695 P-11 5,917 259,371$ 4540 Equipment Replacement Fund Payments.Annual payment to the City's Equipment Replacement Fund for equipment purchased by the fund and utilized by the Fire Department. 4533 Travel &Transportation.This line item includes travel and registration for department members to attend training such as the National Fire Academy, the Alaska Fire Chiefs Associations Leadership Summit,the Alaska Building Officials Forum, and the Alaska State Arson Symposium. 4538 Repair & Maintenance. Ladder inspections, SCBA air sampling, mat cleaning service, maintenance contract, floor waxing and miscellaneous repair and maintenance. 130 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 23 – Communications Mission To protect the lives and property of the citizens of Kenai and its visitors through prompt, courteous and efficient call processing and dispatching of emergency services. Functions & Responsibilities The Department staffs and maintains a 911 communications system and responds accordingly to calls for assistance. Core functions of the department: Answer and dispatch 911 calls Answer administrative phones and walk- in customers for the Police Department. Administrative support to the Police & Fire Departments Alarm monitoring/dispatching (city buildings) Answer/dispatch FAA direct hotline for airport disasters Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Communications Supervisor 1 17 1 17 1 17 1 18 1 18 1 18 Public Safety Dispatcher 7 14 7 14 7 14 7 15 7 15 7 15 City Manager Police Chief Communications Supervisor Public Safety Dispatcher (7) 131 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Communications Supervisor 140 260 259 79 79 79 Public Safety Dispatcher 344 248 247 267 267 267 Performance Measures Fiscal Year 2021 2022 2023 2024* 2025* Police Calls for Service Dispatched 6,834 7,231 6,950 6,178 6,543 Medical Calls for Service Dispatched 1,007 1,184 1,240 1,333 1,400 Fire Calls for Service Dispatched 320 366 383 301 296 911 Calls Received 2,907 3,590 3,200 3,004 3,683 Training Hours Per Dispatcher 53 55 50 55 55 * Projected Figures based on year-to-date information. FY25 Department Goals Evaluation 1. The dispatch center will implement a Quality Assurance (QA) program. • Partially Achieved. The dispatch center had significant employee turnover for the last year which impeded full implementation of this goal. However, a quality control team within dispatch has been created, trained, and will be moving forward with implementation. 2. Improve dispatch training for existing dispatch personnel. • Achieved. Mandatory monthly trainings ensure Dispatchers achieve the required annual 24 hours of training for their EMD recertification. The Dispatch Center has added APCO/NENA memberships in addition to the utilization of Priority Dispatch to make available additional dispatch focused training. 3. The dispatch center will update the Communications Training Officer (CTO) Training Manual for new dispatchers. • Partially Achieved. Achievement Anticipated. The dispatch center’s Communications Training Officers (CTOs) have worked on updates to the current training manual and anticipate completing the update this fiscal year. FY26 Department Goals 1. The Dispatch Center will incorporate Emergency Medical Dispatching from the third dispatch position in the dispatch center. This will enable the dispatch center to better handle responding to simultaneous incidents and to more seamlessly respond to technology problems at other stations. This supports Comprehensive Plan Goal 4 Public Improvements and Services - Promote and encourage quality of life in Kenai by enhancing public safety, and to provide adequate public improvements and services in Kenai. 2. The Dispatch Center will work with the State Department of Public Safety through their CJIS Modernization Project and implement the new Alaska Public Safety Information Network (APSIN) software. This modernization project will require training of all dispatchers on the new system. Comprehensive Plan Goal 1-Quality of life - Promote and encourage quality of life in Kenai by enhancing public safety. 132 3. The Dispatch Center will evaluate the feasibility of becoming accredited under the Northwest Accreditation Alliance, which is the organization that accredits the Police Department. This supports Comprehensive Plan Goal 4 Public Improvements and Services - Promote and encourage quality of life in Kenai by enhancing public safety, and to provide adequate public improvements and services in Kenai. Future Considerations The Department will continue to evaluate a potential transition from operating our own records management system to joining the State Department of Public Safety’s records management system. The City has hired a consultant firm to evaluate the Public Safety Building in order to help determine the future plans for the facility. That work is anticipated to be completed in 2025. 133 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Communications Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 446,645$ 360,523$ 520,688$ 520,688$ 526,061$ 5,373$ 1.03% 0200 Overtime 35,131 19,811 16,380 16,380 14,926 (1,454) (8.88%) 0250 Holiday Pay 25,444 20,516 30,838 30,838 34,717 3,879 12.58% 0300 Leave 2,682 9,768 13,441 13,441 13,197 (244) (1.82%) 0400 Medicare 7,191 5,729 8,430 8,430 8,539 109 1.29% 0450 Social Security - 3 - - - - - 0500 PERS 112,027 89,064 124,939 124,939 118,038 (6,901) (5.52%) 0600 Unemployment Insurance - 365 2,907 2,907 2,945 38 1.31% 0700 Workers Compensation 983 668 1,147 1,147 2,906 1,759 153.36% 0800 Health & Life Insurance 201,672 173,296 213,776 213,776 213,776 - - 0900 Supplemental Retirement 15,052 10,275 21,246 21,246 19,881 (1,365) (6.42%) Total Salaries & Benefits 846,827$ 690,018$ 953,792$ 953,792$ 954,986$ 1,194$ 0.13% Maintenance and Operations 2021 Office Supplies 666 779 1,500 1,500 1,000 (500) (33.33%) 2022 Operating & Repair Supplies - 85 250 250 250 - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 4,574 5,520 6,600 6,600 7,300 700 10.61% 2026 Computer Software 4,263 2,646 19,120 3,120 13,220 (5,900) (30.86%) 4531 Professional Services 3,549 1,669 3,520 3,520 3,770 250 7.10% 4532 Communications 1,895 1,741 3,190 3,190 3,950 760 23.82% 4533 Travel & Transportation 9,821 8,300 10,000 10,000 10,000 - - 4534 Advertising - 341 600 600 600 - - 4535 Printing & Binding 12 167 400 400 400 - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance 30,635 28,821 38,250 38,250 43,950 5,700 14.90% 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books 100 48 100 100 100 - - 4667 Dues & Publications 966 590 1,250 1,250 1,350 100 8.00% 4999 General Contingency - - - - - - - 5041 Miscellaneous 742 567 850 850 850 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 57,223$ 51,274$ 85,630$ 69,630$ 86,740$ 1,110$ 1.30% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - 16,000 - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ 16,000$ -$ -$ - Department Total:904,050$ 741,292$ 1,039,422$ 1,039,422$ 1,041,726$ 2,304$ 0.22% 134 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 23 - Communications 2024 Small Tools &Minor Equipment.Replacement computer, monitors, headsets, handsets, hardware and furniture.Replacement printer for Communications Supervisor. 4533 Travel &Transportation.Continuing education for department staff including emergency communications training and emergency medical dispatch training. 2026 Computer Software.Capital Improvements/Special Project: Dispatch Headset Integration $10,000. 4538 Repair &Maintenance.Maintenance of department radio equipment, records management system,call recording equipment and other miscellaneous items. 4531 Professional Services.Drug screenings for new hires and medical director fees. 135 City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 001 – General Fund Department: 29 – Animal Control The Kenai Animal Shelter strives to make the community safer for individuals and animals within the City of Kenai. This will be accomplished through public education, spaying/neutering, and ensuring our staff continues to operate in a humane and safe manner in accordance with City, State and national standards regarding animal welfare. Functions & Responsibilities The primary responsibilities of the Kenai Animal Shelter are: 1. Provide temporary care and shelter to a variety of domestic animals. 2. Provide fair enforcement of Title 3 of the Kenai Municipal Code which covers many areas of animal welfare and restraint. 3. Provide shelter services for the City of Soldotna as outlined in the Agreement for Animal Control Shelter Services Contract. Services provided by the Kenai Animal Shelter include: rabies control, public safety, animal welfare, and public relations/education. The Kenai Animal Shelter performs regular patrols of neighborhoods, investigates complaints, issues citations to violators, responds to exigent situations, and assists other agencies with animal related issues. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Chief Animal Control Officer 1 16 1 17 1 17 1 17 1 17 1 17 Animal Control Officer 2 14 2 14 2 14 2 14 2 14 2 14 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Chief Animal Control Officer 30.5 35.5 30 30 30 30 Animal Control Officer 41.5 17 60 60 60 60 City Manager Police Chief Chief Animal Control Officer Animal Control Officer (2) 136 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Field investigations & Patrols 576 452 337 261 290 Volunteer Hours Logged 0 128 107.79 96.65 20 Educational Outreach 2 13 7 3 7 Animal Shelter Intake 693 501 558 456 400 * Projected Figures based on year-to-date information. FY25 Department Goals Evaluation 1. Send at least 2/3 of the Animal Control Staff to in-person training. • Achievement Anticipated. One of the staff members will attend a training conference in February focusing on shelter operations, community engagement and networking. Two staff members are anticipated to attend the Alaska Animal Control Conference at the beginning of May. 2. Host a second annual Animal Fair in the City of Kenai to bring many animal groups in the area together in one event. • Achieved. The Kenai Animal Shelter hosted an animal fair in June of 2024. Organizations included shelter/rescues, vet hospitals, spay/neuter programs, dog parks, farm resource/groups, library resources, animal food resources, animal training, boarding facilities and grooming. FY26 Department Goals 1. The Animal Shelter will partake in or host a minimum of seven community outreach events. This will support goal number one and four in the Kenai Comprehensive Plan by increasing community awareness about Kenai Animal Control, Kenai Animal Shelter and the resources we offer. 2. The Animal Shelter will restart the volunteer program. This will support goal number one and four in the Kenai Comprehensive Plan by giving the community an opportunity help animals and increase the adoptability of the animals through exercise and enrichment. 3. 3.The Kenai Animal Shelter will document a minimum of seven Department Policies and Procedures in FY 26. This will support the Kenai Comprehensive Plan goal four by helping to provide adequate public improvements and services in Kenai. Future Considerations The Kenai Animal Control staff would like the City to consider updating the Animal Control Section of the Kenai Municipal Code. The animal control field and national standards for animal shelters have grown extensively over the last decade. The staff would like to update our code to help reflect changes within the field and support staff enforcement. 137 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Animal Control Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 190,624$ 174,327$ 193,796$ 193,796$ 188,067$ (5,729)$ (2.96%) 0200 Overtime 3,431 2,839 5,602 5,602 4,973 (629) (11.23%) 0250 Holiday Pay - - - - - - - 0300 Leave 8,835 3,115 3,721 3,721 2,894 (827) (22.23%) 0400 Medicare 2,799 2,434 2,945 2,945 2,841 (104) (3.53%) 0450 Social Security - - - - - - - 0500 PERS 42,675 39,049 43,867 43,867 42,469 (1,398) (3.19%) 0600 Unemployment Insurance - 135 1,016 1,016 980 (36) (3.54%) 0700 Workers Compensation 2,257 2,354 2,518 2,518 2,387 (131) (5.20%) 0800 Health & Life Insurance 75,627 76,638 80,166 80,166 80,166 - - 0900 Supplemental Retirement 5,644 4,575 6,975 6,975 6,975 - - Total Salaries & Benefits 331,892$ 305,466$ 340,606$ 340,606$ 331,752$ (8,854)$ (2.60%) Maintenance and Operations 2021 Office Supplies 257 484 795 795 500 (295) (37.11%) 2022 Operating & Repair Supplies 13,626 11,308 14,040 14,040 14,590 550 3.92% 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 6,686 4,466 1,640 4,163 1,660 20 1.22% 2026 Computer Software 1,180 1,079 1,340 1,440 1,680 340 - 4531 Professional Services 23,444 28,444 36,500 36,500 36,500 - - 4532 Communications 1,683 1,890 2,356 2,356 2,396 40 1.70% 4533 Travel & Transportation 5,652 3,364 7,000 8,605 7,500 500 7.14% 4534 Advertising 20 4 50 50 50 - - 4535 Printing & Binding 486 699 1,150 1,357 1,150 - - 4536 Insurance - - - - - - - 4537 Utilities 28,760 29,979 33,115 33,115 31,545 (1,570) (4.74%) 4538 Repair & Maintenance 756 1,666 1,769 1,769 2,100 331 18.71% 4539 Rentals 48,181 47,479 48,305 48,305 48,491 186 0.39% 4540 Equip. Fund Pmts.5,308 4,246 5,308 5,308 8,155 2,847 53.64% 4541 Postage 928 880 1,200 1,200 1,600 400 33.33% 4666 Books - 44 250 150 250 - - 4667 Dues & Publications 890 772 1,015 1,015 1,015 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous 1,746 1,311 1,700 500 1,700 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 139,603$ 138,115$ 157,533$ 160,668$ 160,882$ 3,349$ 2.13% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:471,495$ 443,581$ 498,139$ 501,274$ 492,634$ (5,505)$ (1.11%) 138 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 29 - Animal Control 2022 Operating,Repair &Maintenance Supplies.Euthanasia drugs/supplies, dog and cat vaccines, animal feed,litter,enrichment toys and beds. Cleaning supplies, volunteer staff supplies and rewards. Vehicle fuel, new uniform and reflective outerwear, officer safety protection gear and rabies clinic costs. 4533 Travel &Transportation.Continuing education for shelter staff on humane treatment of animals and recertifications. 2024 Small Tools &Minor Equipment.Computer replacement for two computers. Capture/restraint tools and miscellaneous small tools. 4539 Rentals.Annual lease of the Animal Control shelter and land from the City's Airport Fund. 4531 Professional Services.Veterinary services including spaying and neutering of animals that are reimbursed by those adopting animals and general veterinary services for care of animals being housed at the shelter. 4667 Dues and Publications.Professional organization dues for shelter staff and online subscription to continuing education for staff and volunteers. 139 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: Public Works Administration Mission To provide high-quality, cost-effective services that ensure the design, construction, operation and maintenance of all public infrastructure, facilities and services are responsive to the needs of the community, businesses, other City Departments, as well as the general public. Functions & Responsibilities The Public Works Department is responsible for a full range of duties including supervision and coordination of Building Maintenance, Building Permits, Shop, Streets, Water and Sewer, and Wastewater Treatment Plant. In addition to Purchasing and Contract Management assistance for all departments, management of Capital Projects, providing infrastructure support, overseeing the City Dock & Harbor, Safety Department, and maintaining streetlights. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Public Works Director .71 28 .71 28 .71 28 .71 28 .71 28 .71 28 Administrative Assistant III .71 15 .71 15 .71 15 .71 15 .71 15 .71 15 Public Works Assistant Director 0 N/A 0 N/A 0 N/A 1 24 1 24 1 24 Capital Project Manager 1 23 1 23 1 23 0 N/A 0 N/A 0 N/A Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Public Works Director N/A N/A N/A N/A N/A N/A Administrative Assistant III 0 0 2.25* 6 6 6 Public Works Assistant Director N/A N/A N/A N/A N/A N/A *Actual number as of 2/25/25 City Manager Public Works Director Administrative Assistant III Public Works Asst. Director 140 Performance Measures Fiscal Year 2022 2023 2024 2025* 2026** Active Capital Projects 16 26 22 18 34 Completed Capital Projects 8 12 8 6 22 RFPs released 7 8 3 6 12 ITBs released 10 12 8 23 20 Right of Way / Excavation Permits Issued 51 58 76 104 60 *Actual Figures year-to-date 2/18/25. **Projected Figures / Goals FY25 Department Goal Evaluation 1. Actively pursue and coordinate grant opportunities with our local tribal organizations to our mutual benefit. This will support all eight goals of the City of Kenai’s Comprehensive Plan by leveraging available funding in support of all City needs. • Achieved: City has actively pursued grant opportunities for fish passage improvements jointly and are in discussions for other opportunities. 2. Increase number of completed Capital Projects to 15, release of RFPs to 8, and release of Invitation to Bids to 12 in an effort to continue working through the backlog of projects. • Partially Achieved. City has hired New Public Works Director and Assistant Director working through backlog of capital projects. FY26 Department Goals 1. Continue work through active capital project allocations to develop a project schedule for each project or reallocate funding if needed. Goal is to complete 18 capital projects. Can support all goals associated with the Comprehensive plan depending upon the project. 2. Update construction specifications for road, water and sewer improvements. Supports Goals 4 and 5 of the Comprehensive Plan. 3. Incorporate new solutions and programs for procurement, project management and permitting. Supports Goal 2 of the Comprehensive Plan. 4. Develop procedure to accompany Purchasing Policy and develop Contracting policy and procedure to assist all departments in the City. Future Considerations The loss of Capital funding from the State of Alaska will necessitate the increased use of City funds to maintain and improve our infrastructure. Mechanisms for providing this funding will need to be identified and implemented to assure that critical infrastructure does not fall into disrepair. 141 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Public Works Administration Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 244,274$ 198,208$ 117,412$ 153,932$ 136,462$ 19,050$ 16.22% 0200 Overtime 72 87 267 267 209 (58) (21.72%) 0250 Holiday Pay - - - - - - - 0300 Leave - 854 4,096 4,631 3,096 (1,000) (24.41%) 0400 Medicare 3,396 2,776 1,766 2,303 2,027 261 14.78% 0450 Social Security - - - - - - - 0500 PERS 53,713 46,466 25,890 34,042 30,068 4,178 16.14% 0600 Unemployment Insurance - 136 608 785 699 91 14.97% 0700 Workers Compensation 494 410 242 316 (644) (886) (366.12%) 0800 Health & Life Insurance 29,494 32,364 31,244 41,265 36,074 4,830 15.46% 0900 Supplemental Retirement 6,182 3,679 10,353 11,333 8,114 (2,239) (21.63%) Total Salaries & Benefits 337,625$ 284,980$ 191,878$ 248,874$ 216,105$ 24,227$ 12.63% Maintenance and Operations 2021 Office Supplies 1,094 884 1,550 1,550 1,550 - - 2022 Operating & Repair Supplies - - - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 2,330 1,989 3,400 3,400 3,200 (200) (5.88%) 2026 Computer Software 2,222 1,793 2,482 2,482 2,785 303 12.21% 4531 Professional Services (174,082) (122,869) - - - - - 4532 Communications 1,564 1,382 2,085 2,085 2,190 105 5.04% 4533 Travel & Transportation 1,053 566 900 900 9,750 8,850 983.33% 4534 Advertising 225 305 500 500 500 - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - 78 300 300 300 - - 4667 Dues & Publications 382 455 800 800 800 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations (165,212)$ (115,417)$ 12,017$ 12,017$ 21,075$ 9,058$ 75.38% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:172,413$ 169,563$ 203,895$ 260,891$ 237,180$ 33,285$ 16.32% 142 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 31 - Public Works Administration 2024 Small Tools/Minor Equipment.Charge for (5)five computer and furniture / chairs. Replacement printer. 4533 Travel &Transportation.Continuing education for department staff including FAA annual meeting,AWWMA and AML conferences. Mileage for Director and Assistant Director. 143 City Manager Public Works Director Shop Foreman Shop Mechanic (2) City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 001 – General Fund Department: 432 – Shop The Kenai Shop serves the citizens of Kenai by providing a cost-effective maintenance, repairs and replacement program of the City vehicles and equipment. Functions & Responsibilities The Shop Department is a service provider for all city departments, coordinating the maintenance operations for the city’s fleet of equipment. The Shop Department is comprised of one building fully outfitted with office space, mechanical lifts, crane hoists, welding stations and parts storage. Three employees provide all primary labor for the department to maintain a fleet of approximately 307units of vehicles and equipment. Departments serviced by the Shop include: Administration, Animal Control, Airport, Beacon Training Facility, Boating Facility, Building Maintenance, Fire, Police, Parks & Recreation, Senior Center, Shop, Streets, Wastewater Treatment Plant and Water & Sewer. Organizational Chart Staffing FY22 Actual FY23 Actual Budgeted FY24 Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qt y Grade Shop Foreman 1 21 1 21 1 21 1 21 1 21 1 21 Mechanic 2 19 2 19 2 19 2 19 2 19 2 19 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Shop Foreman 86 136 55.5 120 120 120 Mechanic 24.5 50.5 144 100 100 100 Performance Measures Calendar Year 2020 2021 2022 2023 2024 Work Orders 1,057 1,097 1,253 865 766 Repair Expenses $ 347,978 $ 324,509 $ 354,958 $ 285,699 $390,169 144 Fleet by Department Vehicles Heavy Equipment Utility Vehicles Other* Airport 5 16 9 51 Police 31 0 5 4 Fire 6 9 9 37 Public Works 13 21 4 108 Parks & Rec 7 7 20 104 Senior 5 0 0 3 Planning & Zoning 2 0 0 0 Total 69 53 47 307 *Other includes trailers, push mowers, chainsaws, generators and other motorized non-rideable equipment Recent replacements within the Fleet include • 2025: (3) Police Vehicles Ongoing / Pending Fleet Purchases • (1) Airport Loader, (1) Airport Dump Truck / Sander, (3) Police Vehicles, (2) Senior Vans, (2) Water Utility Trucks, (1) Fire Vehicle, (1) ARFF Vehicle Planned Fleet Purchases for FY26 • (3) Utility Trucks for Shop and Streets, (1) Bucket Truck, (1) Fire Apparatus FY25 Department Goals Evaluation 1. New for this year, staff will be cross training on all equipment repairs. This is intended to improve redundancy in staff operations while providing better service to all departments. • Achieved. Staff have shifted scheduled and work on all equipment to provide ability to service all equipment at all times. 2. Work to further optimize the data created utilizing Fleet Maintenance Pro Software. Continue to develop data in support of the fleet replacement plan and preventive maintenance of the City Fleet. • Partially Achieved. Ongoing. Staff is utilizing software while learning how to best capture data for future use. 3. Obtain J Pro aftermarket diagnostic software. This will allow mechanics to interface with a variety of equipment without the need to maintain separate subscriptions to proprietary diagnostic equipment. • Achieved. FY26 Department Goals 1. Reorganize and inventory parts storage. Staff is working to reduce excessive inventory of parts and finding items for equipment no longer owned by City. Supports Goal 2 of the Comprehensive Plan. 145 2. Conduct City Surplus Auction. Supports Goal 2 of economic development. 3. Develop policy and procedure for surplusage and auction of City assets, inventorying spare parts and entering work orders into fleet management system. Future Considerations Ability for Shop to maintain some equipment or perform some repairs is becoming more difficult with increased proprietary technology that requires being sent to a dealer. This may reduce the ability of our staff to perform timely repairs on vehicles and equipment resulting in longer downtimes due to scheduling and transporting vehicles and equipment to dealers for work. 146 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Shop Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 222,936$ 234,738$ 253,657$ 253,657$ 260,634$ 6,977$ 2.75% 0200 Overtime 12,049 8,809 11,690 11,690 14,508 2,818 24.11% 0250 Holiday Pay - - - - - - - 0300 Leave 30,320 14,025 9,034 9,034 9,292 258 2.86% 0400 Medicare 3,734 3,559 3,978 3,978 4,124 146 3.67% 0450 Social Security - - - - - - - 0500 PERS 51,676 53,659 58,377 58,377 60,531 2,154 3.69% 0600 Unemployment Insurance - 196 1,372 1,372 1,422 50 3.64% 0700 Workers Compensation 5,643 6,013 6,330 6,330 8,713 2,383 37.65% 0800 Health & Life Insurance 75,627 76,477 80,166 80,166 80,166 - - 0900 Supplemental Retirement 5,594 4,724 9,300 9,300 9,300 - - Total Salaries & Benefits 407,579$ 402,200$ 433,904$ 433,904$ 448,690$ 14,786$ 3.41% Maintenance and Operations 2021 Office Supplies - 5 200 200 200 - - 2022 Operating & Repair Supplies 162,533 156,706 183,800 175,800 188,000 4,200 2.29% 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 8,458 8,422 10,740 14,740 8,500 (2,240) (20.86%) 2026 Computer Software 767 733 900 4,900 900 - - 4531 Professional Services 100 338 1,190 1,190 1,200 10 0.84% 4532 Communications 2,226 2,637 3,000 3,000 3,060 60 2.00% 4533 Travel & Transportation - - 7,200 7,200 5,000 (2,200) (30.56%) 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities 50,307 44,948 57,346 57,346 54,638 (2,708) (4.72%) 4538 Repair & Maintenance 3,597 10,204 20,000 30,000 20,300 300 1.50% 4539 Rentals - - 500 500 500 - - 4540 Equip. Fund Pmts.7,440 5,077 7,440 7,440 7,440 - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications 2,469 5,015 8,833 8,833 6,200 (2,633) (29.81%) 4999 General Contingency - - - - - - - 5041 Miscellaneous 5,648 2,312 3,209 3,209 3,200 (9) (0.28%) 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 243,545$ 236,397$ 304,358$ 314,358$ 299,138$ (5,220)$ (1.72%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - 31,380 - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ 31,380$ -$ -$ - Department Total:651,124$ 638,597$ 738,262$ 779,642$ 747,828$ 9,566$ 1.30% 147 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 32 - Shop 2022 Operating &Repair Supplies.Repair parts for City vehicles and equipment, fuel, diesel exhaust fluid, summer tire order, oil & lubricants, and other general department supplies. 4538 Repair &Maintenance.Professional services for crash repairs, dealer repairs and oil furnace service. Crane,joists,and bucket truck annual inspections. Hazardous waste cleanup and miscellaneous repairs. 2024 Small Tools &Minor Equipment.Miscellaneous small tools, computer replacement for (4) computers and metal tags for equipment. 4667 Dues &Publications.Vehicle maintenance manual subscriptions, parts and services manuals, fleet maintenance annual subscription and other annual updates. 4533 Travel &Transportation.Travel and lodging for seminar expenses. 5041 Miscellaneous.Laundry service for uniforms, floor mat cleaning and vehicle licenses renewals. 148 City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 001 – General Fund Department: 433 – Streets To provide for the safe and secure travel throughout the City’s road system for all citizens throughout the year. Functions & Responsibilities Street Maintenance is a primary responsibility for the City. The Streets division strives to maintain approximately 131 lane miles of streets at an acceptable level of service and safety. An important function of street maintenance is to provide snow and ice removal as well as sanding to ensure a safe and accessible transportation system during winter months. The department maintains all municipal parking lots. The Streets division also plows snow from State-owned sidewalks and bike paths from North Forest Dr. through town to Tinker Ln. All roads, parking lots and sidewalks are also swept periodically during summer months. Operations include pothole repairs, grading of gravel roadways, applying calcium chloride for dust control, crack sealing, and repair/replacement of culverts as needed. Clearing and ditching of all right of ways as needed. Maintenance of storm drain facilities, including catches, inlets and outlets. Installing and maintaining roadway signage, including regulatory, cautionary, public information and street names. Monitoring all streetlights for damage and functionality. Operating from a 13,200 sq. ft. facility located at 550 Daubenspeck Road, the Streets division performs routine maintenance and operates a full line of equipment listed below: Equipment Quantity Road Graders 4 Loaders 3 Sand Trucks 3 Sweepers 2 Bucket Truck 1 Pickups 2 Trackless Equipment 2 Loader mounted snow blower 1 Total Equipment 18 149 City Manager Public Works DIrector Street Foreman Equipment Lead Operator Equipment Operator (3) Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Foreman .91 21 .92 21 .92 21 .93 21 .93 21 .93 21 Equipment Lead Operator .9 19 .91 19 .91 19 .92 19 .92 19 .92 19 Equipment Operator 2.66 16 2.66 16 2.6 16 2.73 16 2.73 16 2.73 16 Temporary Equipment Operator I (hours) - 16 - 16 .38 16 .38 16 .38 16 .38 16 Average Overtime per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Foreman 141.5 120 140.5 100 100 100 Equipment Lead Operator 114.5 21.5 83.5 100 100 100 Equipment Operator 426.5 522 323.5 270 270 270 Temp. Equip. Operator 36 6 26 20 20 20 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Lane Miles of streets** 131 131 131 131 131 Reported and Repaired Potholes 1 3 5 3 2 Complaint Records 110 125 178 127 93 Calcium Chloride 1 2 2 3 0 Grading 3 2 3 3 1 Plowing 20 31 58 56 48 Sanding 9 7 9 6 6 Snow Berms 37 46 65 16 15 Street Sweeping 0 0 0 2 0 Other 39 37 51 41 23 *Current as of February 18, 2025 **Number of Lane Miles adjusted through new count. 150 FY25 Department Goals Evaluation 1. Continue to perform annual crack sealing in 4th quarter when weather conditions are the most favorable, with a goal of 5-10 miles of roadway. This is in support of Goal 4 Public Improvements & Services from the City of Kenai’s Comprehensive Plan. • Not Achieved. City is reviewing options to contract this work annually. 2. Finalize the City’s snow removal plan and post to City website by November 1st, 2024. This will support Goal 4 Public Improvements and Services and Goal 5 Transportation of the City of Kenai’s Comprehensive Plan. • Not Achieved. New Staff in Public Works Administration reviewing goal and snow removal policies to have an update for winter in FY26. 3. Continue with additional right of way clearing and ditching with a goal of 5-10 miles completed. This will support Goal 4 Public Improvements and Services and Goal 5 Transportation of the City of Kenai’s Comprehensive Plan. • Partially Achieved. This goal was not achieved due to staffing demands, however several problem trees were successfully removed that were close to private structures and City is planning on renting an excavator for ditching that can be completed regardless of weather. FY26 Department Goals 1. Develop annual crack sealing plan for contract work through Street Assessment Project after determination of annual needs. This is in support of Goal 4 Public Improvements & Services from the City of Kenai’s Comprehensive Plan. 2. Finalize/update the City’s snow removal plan or policy and post to City website by November 1st, 2025. This will support Goal 4 Public Improvements and Services and Goal 5 Transportation of the City of Kenai’s Comprehensive Plan. 3. Continue with additional right of way clearing and ditching with a goal of 10 miles completed. This will support Goal 4 Public Improvements and Services and Goal 5 Transportation of the City of Kenai’s Comprehensive Plan. 4. Develop policy and procedure for regular tasks to be completed by the Streets Department for summer operations, winter operations, transitions seasons and dock activities. Future Considerations Live tracking of some City vehicles may be beneficial to assisting staff dealing with phone calls mainly for snow clearing. Typically, Streets Foreman provides a plan for the day for snow clearing and checks in throughout the day to keep up on issues and provide updates. Live tracking would allow City staff to tell members of the public exactly where equipment has been or currently is. Deterioration of metal storm water culverts is becoming an issue in several areas of town. Infrastructure may need significant rehabilitation work in coming years. Sand used for roadway traction in the winter is currently stored outside and smaller amounts are shifted indoors to thaw as space allows. This causes additional use of equipment and fuel to perform the service. An indoor storage facility for winter sand and bulk purchase and storage may be beneficial to the City. 151 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Streets Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 369,534$ 351,020$ 402,570$ 402,570$ 403,541$ 971$ 0.24% 0200 Overtime 33,623 31,447 30,364 30,364 25,483 (4,881) (16.07%) 0250 Holiday Pay - - - - - - - 0300 Leave 4,598 3,175 17,237 17,237 17,111 (126) (0.73%) 0400 Medicare 5,704 5,362 6,529 6,529 6,469 (60) (0.92%) 0450 Social Security 1,113 311 1,615 1,615 1,548 (67) (4.15%) 0500 PERS 87,019 85,223 89,517 89,517 77,710 (11,807) (13.19%) 0600 Unemployment Insurance - 312 2,250 2,250 2,231 (19) (0.84%) 0700 Workers Compensation 12,203 12,311 14,487 14,487 16,102 1,615 11.15% 0800 Health & Life Insurance 115,503 124,475 122,436 122,436 122,119 (317) (0.26%) 0900 Supplemental Retirement 10,867 8,320 18,600 18,600 14,725 (3,875) (20.83%) Total Salaries & Benefits 640,164$ 621,956$ 705,605$ 705,605$ 687,039$ (18,566)$ (2.63%) Maintenance and Operations 2021 Office Supplies 140 153 240 240 240 - - 2022 Operating & Repair Supplies 136,537 117,764 150,000 150,000 152,500 2,500 1.67% 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 1,478 1,989 3,380 3,380 4,900 1,520 44.97% 2026 Computer Software 1,185 913 1,350 1,350 1,220 (130) (9.63%) 4531 Professional Services 6,528 (10,922) 1,250 11,230 1,250 - - 4532 Communications 3,781 4,154 4,030 4,030 4,100 70 1.74% 4533 Travel & Transportation - - - - - - - 4534 Advertising - 1,068 2,000 2,000 2,000 - - 4535 Printing & Binding 89 90 250 250 250 - - 4536 Insurance - - - - - - - 4537 Utilities 26,453 32,589 30,935 30,935 31,589 654 2.11% 4538 Repair & Maintenance 51,371 13,153 10,000 10,000 60,000 50,000 500.00% 4539 Rentals 8,525 12,547 26,000 26,000 82,200 56,200 216.15% 4540 Equip. Fund Pmts.206,548 184,354 214,555 214,555 267,669 53,114 24.76% 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 General Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 442,635$ 357,852$ 443,990$ 453,970$ 607,918$ 163,928$ 36.92% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 4,232 - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ 4,232$ -$ -$ -$ -$ - Department Total:1,082,799$ 984,040$ 1,149,595$ 1,159,575$ 1,294,957$ 145,362$ 12.64% 152 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 33 - Streets 2022 Operating &Repair Supplies.Department supplies including barricades, safety supplies, brooms and sweepers, calcium chloride, road sand, equipment cutting edges, fuel and other miscellaneous supplies. Culvert and gravel stock material, pit run/D1, sewer rock. 4538 Repair &Maintenance.Professional services for parking lot striping, stop bars and pavement markings. Capital Improvement/ Special Project: Crack Sealing $50,000. Water Truck - ST17 10,746$ Street Sweeper - ST30 21,924 140G Motor Grader - ST42 15,771 Sander Truck - ST23 14,447 Sander Truck - ST45 13,947 160H Motor Grader - ST51 21,487 Trackless - ST55 30,083 Bucket Truck - ST25 13,244 Trackless - ST56 12,701 Street Sweeper - ST29 12,774 New Loader Mounted Blower 26,986 L120 Loader - ST43 19,476 120G Motor Grader - ST31 22,817 L110H Loader - ST43 19,476 ST-01 2,574 ST-03 6,207 ST-02 3,009 267,669$ 4539 Rentals.Warm storage rental for road sand, excavator rental, and misc.rental equipment, including dozer, compactor, man life extend a boom. Capital Improvements/Special Projects:Citywide Ditching $34,000. 4540 Equipment Replacement Fund Payments.Annual payment to the City's Equipment Replacement Fund for equipment purchased by the fund and utilized by the Street's Department. 153 City Manager Public Works Director Building Official Bldg Maint. Lead Technician Building Maintenance Technician City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 34 –Buildings Mission The Building Official strives to safeguard the public, promote health, safety and welfare to the City of Kenai through the enforcement of the adopted building codes while providing an excellent level of customer service and relations. The Building Maintenance team strives to provide a level of maintenance that allows City-owned buildings and equipment to be used productively, safely, comfortably, and economically by the citizens of Kenai and its employees. Functions & Responsibilities The Building Official ensures that new construction of private and public buildings follows established codes, laws and regulations. The work involves plan review, inspection, record keeping and issuance of permits and certificates of occupancy. The Building Official is responsible for knowledge of construction, skilled trades, and building code regulations. The Building Maintenance team performs preventative maintenance, emergency response and general repair of City-owned facilities and equipment. The maintenance team is responsible for the following facilities: City Hall, Library, Park Buildings & Facilities, Recreation Center, Public Safety Building, Visitor Center, Vintage Point, Fine Arts Building, City Shop, Water Treatment Plant, Waste Water Treatment Plant, and Parking Lot & Buildings Exterior Lighting, Airport Terminal and Buildings, Airport Operations Building, Firehouse No. 2, Fire Training Facility, and FAA buildings. Organizational Chart 154 Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Building Maintenance Lead Technician .66 19 .66 19 .66 19 .66 19 .66 19 .66 19 Building Maintenance Technician .66 17 .66 17 .66 17 .66 16 .66 16 .66 16 Building Official/Manger 1 22 1 22 1 22 1 21 1 21 1 21 Average Overtime per Position (hours) Position Title Actual FY22 Actual FY23 Actual FY24 Projected FY25 Proposed FY26 Projected FY27 Building Maintenance Lead Technician 2 13 19 16 24 24 Building Maintenance Technician 25 36.5 1 4 12 12 Building Official 0 14 3 0 0 0 Performance Measures Calendar Year 2021 2022 2023 2024 2025* Building Permits Issued 58 50 71 91 100 Building Permit Fees $ 109,597 $ 120,236 $ 106,516 $ 150,921 $ 160,000 Plan Review Fees $ 36,533 $ 35,664 $ 24,871 $ 20,964** $ 35,000 Number of Inspections 164 217 308 372 400 Work Orders 309 442 410 353 400 *Projected **Does not include plan reviews completed and billed direct to the Alaska State Fire Marshall Plan Review Bureau during a gap in Building Officials. These plan review fees would have added $32,650. FY25 Department Goals Evaluation Building Official 1. Maintain sufficiently licensed staff throughout the year to remain in compliance with our State Fire Marshal deferral. • Achieved. New Building Official brought on at start of fiscal year. 2. Successful onboard a new Building Official. • Achieved. 3. Establish training objectives to ensure growth of new Building Official. • Achieved. New Building Official is participating in statewide training and restarting Safety Committees. 155 Building Maintenance 1. Continue with facility assessments in support of the Facility Maintenance Manual with a goal of completing six additional buildings. This is in support of Goal 4 Public Improvements & Services of the City of Kenai Comprehensive Plan. • Partially Achieved. Work is ongoing. FY26 Department Goals Building Official 1. Maintain sufficiently licensed staff throughout the year to remain in compliance with our State Fire Marshal deferral. 2. Continue participation in local and statewide building groups to ensure continued growth of new Building Official Both goals support Goal 1 of the City of Kenai Comprehensive Plan, promote and encourage quality of life in Kenai. Building Maintenance Continue with facility assessments in support of the Facility Maintenance Manual with a goal of completing six additional buildings. This will bring the total to twelve facilities with completed assessments before the end of the fiscal year. This is in support of Goal 4 Public Improvements & Services of the City of Kenai Comprehensive Plan Future Considerations Buildings will continue to work toward improving customer service for our internal customers. Building Official will review creating new ways to make the permitting and building process more user-friendly to the residents of Kenai. 156 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Buildings Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 164,318$ 148,018$ 204,214$ 204,214$ 206,319$ 2,105$ 1.03% 0200 Overtime 1,015 803 1,155 1,155 1,562 407 35.24% 0250 Holiday Pay - - - - - - - 0300 Leave 1,736 3,157 4,324 4,324 5,622 1,298 30.02% 0400 Medicare 2,363 2,150 3,041 3,041 3,096 55 1.81% 0450 Social Security - - - - - - - 0500 PERS 36,353 32,805 45,181 45,181 45,734 553 1.22% 0600 Unemployment Insurance - 114 1,049 1,049 1,068 19 1.81% 0700 Workers Compensation 2,649 2,956 3,244 3,244 3,107 (137) (4.22%) 0800 Health & Life Insurance 58,485 59,177 61,994 61,994 61,994 - - 0900 Supplemental Retirement 4,268 3,224 6,650 6,650 6,721 71 1.07% Total Salaries & Benefits 271,187$ 252,404$ 330,852$ 330,852$ 335,223$ 4,371$ 1.32% Maintenance and Operations 2021 Office Supplies 59 173 300 300 300 - - 2022 Operating & Repair Supplies 25,895 24,383 27,000 27,000 37,000 10,000 37.04% 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment 1,626 2,208 5,070 5,070 2,800 (2,270) (44.77%) 2026 Computer Software 1,314 1,118 18,565 18,565 7,200 (11,365) (61.22%) 4531 Professional Services 9,399 1,502 12,000 8,000 12,000 - - 4532 Communications 1,420 1,527 1,800 1,800 1,774 (26) (1.44%) 4533 Travel & Transportation 9,437 4,257 7,500 19,000 8,500 1,000 13.33% 4534 Advertising - 86 - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance 35,267 42,446 60,000 60,000 86,200 26,200 43.67% 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.5,464 4,371 5,464 5,464 6,770 1,306 23.90% 4541 Postage - - - - - - - 4666 Books - 342 1,000 1,000 1,000 - - 4667 Dues & Publications 160 226 500 500 500 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 90,041$ 82,639$ 139,199$ 146,699$ 164,044$ 24,845$ 17.85% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - 4,109 - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment 6,391 1,278 - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers 6,391$ 5,387$ -$ -$ -$ -$ - Department Total:367,619$ 340,430$ 470,051$ 477,551$ 499,267$ 29,216$ 6.22% 157 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 34 - Buildings 2022 Operating &Repair Supplies.Supplies for City wide building maintenance/repair work orders. Capital Improvements/Special Project: Flight Service Center Sign $10,000. 4531 Professional Services.Engineering design services assistance for city owned facilities. 2024 Small Tools &Minor Equipment.Computer replacement for 3 computers, replacement printer and miscellaneous tools and equipment. 4533 Transportation. Building Official certification training. 2026 Computer Software.Plan review software and support. Software for three computers and for surface tables. Special Project: Building Permit Solutions software: $15,000. 4538 Repair &Maintenance.Includes repair of City facilities and inspection/testing of elevators and fire alarm/sprinkler systems.Boiler maintenance inspections, contract services for processing requested work orders and garage doors. Capital Improvements/Special Projects: Garage Door Maintenance $20,200 Boiler Maintenance $6,000. 158 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: Street Lighting Mission To provide safe and consistent street lighting for streets in the City of Kenai that meets the needs of the community. Functions & Responsibilities Street Lighting provides for the repair, maintenance and installation of City streetlights. Field and shop maintenance of City-owned streetlights and related equipment include trouble shooting failures, replacing parts, repairing components, and/or replacing light systems. Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Performance Measures 2021 2022 2023 2024 2025* KWh Consumed 214,186 199,211 212,126 213,661 210,791 Number of Street Lights City Lights 271 271 271 271 271 LED Lights 95 103 110 126 140 Standard Lights 176 168 161 145 131 HEA Lights 213 213 213 213 213 Work Orders Completed 40 49 58 26 40 *Projected Figures FY25 Department Goals Evaluation 1. With completion of the street lighting assessment begin coordination and completion of designated repairs with funding provided through a Street Lighting Capital Improvement Project as identified in the FY2025-FY2029 CIP. If authorized within the FY2025 budget, funds will become available July 1st, 2024. This supports Goal 4 of Public Improvements and Services and Goal 5 of Transportation in the City of Kenai Comprehensive Plan by providing safe and sufficient lighting in appropriate locations. • Not Achieved. Assessment to start at end of FY25 to provide direction for spending capital funds. 2. With completion of the assessment, and repairs completed toward the highest priority locations first, goal two will be to split the remaining locations up into smaller projects to be included in future Capital Improvement Plans. This supports Goal 4 of Public Improvements and Services and Goal 5 of Transportation in the City of Kenai Comprehensive Plan by providing safe and sufficient lighting in appropriate locations. • Not Achieved. Assessment not started. 159 FY26 Department Goals 1. With completion of the assessment, and repairs completed toward the highest priority locations first, develop Capital Improvement Plans to improve existing lighting infrastructure and reduce ongoing utility and maintenance costs. This supports Goal 4 of Public Improvements and Services and Goal 5 of Transportation in the City of Kenai Comprehensive Plan by providing safe and sufficient lighting in appropriate locations. Future Considerations City completing assessment of lighting system will provide a plan for the best way to move forward replacing LEDs and old infrastructure to get the best value for the City funds. Additional burden on the City has been performing digline locates for underground wiring that we have little mapping available. Efforts to improve GIS data, use GPS systems to map wiring and train staff to perform electrical locates aims to reduce the contracting costs and staff time associated with this work. Mapping may be improved in short term, but GPS locating of underground system will take several years. 160 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Street Lighting Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - - - - - - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - - - - - - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities 158,627 158,293 170,976 170,976 170,440 (536) (0.31%) 4538 Repair & Maintenance 66,925 37,959 63,000 66,121 65,000 2,000 3.17% 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 General Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 225,552$ 196,252$ 233,976$ 237,097$ 235,440$ 1,464$ 0.63% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:225,552$ 196,252$ 233,976$ 237,097$ 235,440$ 1,464$ 0.63% 161 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 35 - Street Lighting 4538 Repairs &Maintenance Services.Annual street light maintenance contract. Utility locates and miscellaneous repairs. 162 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 40 – Library Mission To provide a welcoming space where people can connect, learn, discover and grow. Functions & Responsibilities The Kenai Community Library maintains a dynamic and diverse collection serving patrons of all ages and abilities. It houses approximately 70,000 physical items, provides access to over 3 million additional titles statewide through the Alaska Library Catalog, and offers digital books and audiobooks via the Alaska Digital Library. Patrons also enjoy 24/7 access to a variety of online learning tools. Dedicated Library staff foster literacy, lifelong learning, and creativity through high- quality programs, resources, and services in a safe and welcoming environment. The Library features quiet study rooms, as well as early literacy tools for young learners, such as educational toys and pre-reader kits. Additionally, it offers technology lending, including laptops and other devices, as well as computer stations with hardwired internet, indoor and outdoor wireless internet, and printing, faxing, and scanning services. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Library Director 1 23 1 23 1 23 1 23 1 23 1 23 Administrative Assistant III 1 15 1 15 1 15 1 15 1 15 1 15 Library Assistant II 3 11 3 11 3 11 3 12 3 12 3 12 Library Aide (40 hr/week) 1 8 1 8 1 8 1 8 1 8 1 8 Library Aide (25 hr/week) 0.62 8 0.62 8 0.62 8 Library Aide (24 hr/week) 0.62 8 0.62 8 0.62 8 Library Aide (14 hr/week) 1.05 8 1.05 8 1.05 8 1.05 8 1.05 8 1.05 8 Janitor .45 3 .45 3 .45 4 .45 6 .45 6 .45 6 *Temporary intern funded by grant. City Manager Library Director Administrative Assistant III Library Assistant (3) Library Aide (5) Janitor 163 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Items Borrowed Physical Checkouts 56,100 72,200 80,400 78,080 85,000 Digital Checkouts 19,250 18,200 18,800 22,033 23,000 Visits and Services Visitors Welcomed 28,000 48,220 56,400 57,750 60,000 New Memberships 350 604 679 736 750 Rooms Reserved 84 1,201 1,552 1,682 1,700 Programs Presented 212 292 444 451 620 People Attending 2,290 4,625 7,700 8,540 10,000 Technology Public Computer Sessions 3,243 5,535 6,080 6,084 6,100 *Projected Figures based on year-to-date information. FY25 Department Goals Evaluation 1. Welcoming Community Space We aim to create a user-friendly library experience based on community needs. Achievements: a. Visitors: On track to welcome 60,000+ (Goal: 52,000). b. New Users: Estimated 750 new library accounts (Goal: 550). c. Meeting Spaces: Assisting ~1,700 groups/individuals (Goal: 1,600). 2. Promoting Literacy & Providing Resources We support literacy in all forms and deliver resources based on community needs. Achievements: a. Checkouts: On track for 85,000+ physical and 23,000+ digital items (Goals: 75,000 and 20,000). b. Collection Growth: Adding 3,900+ items (Goal: 3,500) c. Efficiency: New items ready for use < 7 days of arrival (Goal: 7 days). d. Tech Access: Public computers and high-speed Wi-Fi available during open hours; ~524 monthly public computer sessions; ~5,770 Wi-Fi sessions. e. Digital Access: 24/7 availability of the online catalog, website, digital resources, and the Alaska Digital Library. f. Displays: Maintaining at least one new display monthly. 3. Classes & Events for Lifelong Learning We promote early literacy and lifelong learning through instructor-led programs in various formats. Achievements: a. Children (12 & under): ~35 programs/month (Goal: 15). b. Teens (13–17): ~2.4 programs/month (Goal: 3). c. Adults (18+): ~7.5 programs/month (Goal: 4). d. All Ages: ~7 programs/month. e. DIY Kits: ~1 kit/month (Goal: 1). f. Outreach: On track for 6+ programs in FY 2025. g. Partnerships: Building at least 1 new community collaboration. h. Summer Reading Program: On track for all age groups. 164 FY26 Department Goals The following goals support the “Imagine Kenai 2030 City of Kenai Comprehensive Plan” - Goal 1: Promote and encourage quality of life in Kenai; Goal 4: Provide adequate public improvements and services in Kenai. Our Vision for the Library: A Welcoming Space for All 1. Creating a Welcoming Community Hub We aim to serve as a gathering place for all by prioritizing community needs and enhancing accessibility both in-person and virtually. a. Host approximately 61,500 visitors in safe, comfortable spaces for interaction, reading, work, or study. b. Welcome around 600 new library members. c. Support at least 1,600 individuals and groups in utilizing our meeting spaces for collaboration, study, or leisure. 2. Promoting Literacy and Resource Access Our mission includes fostering literacy and providing valuable resources for our community. a. Assist patrons in borrowing an estimated 85,000 physical items and 24,000 digital items. b. Expand the collection with 3,500 new items, including books, digital materials, and “Library of Things” items. c. Provide reliable access to public computers, high-speed Wi-Fi, and 24/7 online resources like the OPAC, digital library, and website. 3. Encouraging Learning Through Programs and Outreach We will inspire lif elong learning and support early literacy through diverse programs and partnerships. a. Offer 34 children’s programs, 2 teen programs, and 5 adult programs, and 7 programs for all ages monthly. b. Create 1 DIY kit per quarter and host 6 outreach programs annually. c. Build partnerships with at least 1 new community organization. d. Run a Summer Reading Program for all age groups. Future Considerations 1. Community Engagement a. Conduct ongoing surveys to ensure services and programs align with evolving community needs. b. Create feedback loops for continuous improvement of services. 2. Expanding Resources a. Evaluate the demand for specialized collections like STEAM kits, Makerspaces, or adaptive technology. b. Expand “Library of Things” offerings, including tools, tech gadgets, or educational kits. c. Consider adding on-demand learning platforms to digital resources. 3. Programs and Outreach a. Offer intergenerational programs to encourage learning and connection across age groups. b. Continue to build partnerships with local schools and businesses to expand learning opportunities and foster a sense of community collaboration. 165 4. Marketing and Awareness a. Continue to improve marketing efforts to raise awareness of services, especially for digital resources and outreach programs. b. Use social media, newsletters, and community events to build a stronger connection with the public. 166 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Library Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 469,742$ 411,106$ 486,982$ 486,982$ 500,478$ 13,496$ 2.77% 0200 Overtime 9 2 - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - 1,298 13,702 13,702 16,548 2,846 20.77% 0400 Medicare 6,282 5,486 7,261 7,261 7,497 236 3.25% 0450 Social Security 3,699 3,037 3,855 3,855 2,914 (941) (24.41%) 0500 PERS 90,256 79,701 93,455 93,455 95,918 2,463 2.64% 0600 Unemployment Insurance - 301 2,504 2,504 2,585 81 3.23% 0700 Workers Compensation 1,123 894 1,151 1,151 1,507 356 30.93% 0800 Health & Life Insurance 163,859 165,398 173,693 173,693 173,693 - - 0900 Supplemental Retirement 15,219 10,876 18,814 18,814 18,898 84 0.45% Total Salaries & Benefits 750,189$ 678,099$ 801,417$ 801,417$ 820,038$ 18,621$ 2.32% Maintenance and Operations 2021 Office Supplies 978 1,975 900 900 800 (100) (11.11%) 2022 Operating & Repair Supplies 7,025 7,158 5,500 7,781 5,500 - - 2023 Repair & Maintenance Supplies - 2,414 - - - - - 2024 Small Tools/Minor Equipment 22,791 20,168 9,990 15,892 11,300 1,310 13.11% 2026 Computer Software 5,395 3,408 6,627 7,052 24,106 17,479 263.75% 4531 Professional Services 1,885 1,503 1,600 1,720 1,700 100 6.25% 4532 Communications 4,501 4,665 3,600 3,600 3,820 220 6.11% 4533 Travel & Transportation 8,289 6,367 6,910 8,160 6,910 - - 4534 Advertising 743 714 500 700 500 - - 4535 Printing & Binding 2,803 2,950 3,300 3,500 3,303 3 0.09% 4536 Insurance - - - - - - - 4537 Utilities 62,978 63,296 73,554 73,554 74,430 876 1.19% 4538 Repair & Maintenance 10,556 15,755 19,250 18,947 3,300 (15,950) (82.86%) 4539 Rentals - 5,360 - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage 9,500 6,684 11,000 11,000 10,000 (1,000) (9.09%) 4666 Books 74,101 67,015 65,000 77,025 65,500 500 0.77% 4667 Dues & Publications 1,067 925 1,270 1,270 1,325 55 4.33% 4999 General Contingency - - - - - - - 5041 Miscellaneous - 120 - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 212,612$ 210,477$ 209,001$ 231,101$ 212,494$ 3,493$ 1.67% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - 2,139 - - - - - 8064 Machinery & Equipment - 4,335 - - - - - 9090 Transfers - - - - - - - Total Capital Outlay and Transfers -$ 6,474$ -$ -$ -$ -$ - Department Total:962,801$ 895,050$ 1,010,418$ 1,032,518$ 1,032,532$ 22,114$ 2.19% 167 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 40 - Library 2022 Operating,Repair &Maintenance Supplies.Custodial and kitchen supplies. Processing and programming supplies. 4538 Repair &Maintenance.Maintenance agreements for department specific systems,carpet and floor cleaning, window washing and miscellaneous contracted repairs of books and equipment. 2026 Computer Software.Cost for languages software, publicity software and work scheduling software. Library calendar, scanner, postage and Siris Dynix software. 4666 Books.Purchase of books and materials for the Library's collection. 4531 Professional Services.Transit services between Soldotna and Kenai libraries. 4667 Dues &Publications.Alaska Library Network and Association dues, American Library Association dues and library publications. 4533 Travel &Transportation.Car allowance, professional development, AKLA conference and other professional conferences. 168 City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: 45 – Parks, Recreation & Beautification Mission To make Kenai a more attractive place to live and play by working in partnership with the community to foster and support community well-being and healthy environments. Functions & Responsibilities The Kenai Parks, Recreation & Beautification Department manages the City’s parks, recreation facilities, trails, and open spaces, ensuring they remain safe, clean, and accessible for residents and visitors. To maintain public spaces, the department provides horticultural and turf care across City properties and public rights-of-way. Responsibilities include landscaping, cemetery upkeep, irrigation, forestry management, playground maintenance, trail maintenance, trash and debris removal, graffiti cleanup, facility repairs, snow removal, trail grooming, and equipment maintenance. The department maintains and manages baseball fields, softball fields, soccer fields, disc golf courses, pedestrian trails, and other outdoor spaces. It manages the Kenai Recreation Center, which includes the attached Kenai Teen Center, operated by the Boys & Girls Club of the Kenai Peninsula. The department also oversees the city-owned Multi-Purpose Facility (Kenai Ice Rink), managing scheduling and general oversight, while a contractor manages daily operations during the ice season. Additionally, it collaborates with an independent group that leases and operates the City Golf Course, which serves as Nordic ski trails in the winter. The department maintains the ski trails throughout the winter season. In addition to maintenance and facility management, the department supports the community by assisting residents with space reservations, coordinating volunteer efforts, and helping support public events. Organizational Chart 169 Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Parks & Rec Director .96 22 .96 23 .96 23 .96 23 .96 23 .96 23 Administrative Assistant I - 13 - 13 - 13 - 13 - 13 - 13 Administrative Assistant III .95 15 - 15 - 15 - 15 - 15 - 15 Assistant Director 0 N/A .88 19 .93 19 .93 19 .93 19 .93 19 Maintenance Technician 1.92 14 1.92 14 1.92 14 1.92 14 1.92 14 1.92 14 Laborer .98 6 .98 6 .98 6 .98 6 .98 6 .98 6 Temporary Maintenance Leader .40 T3 .40 T6 .40 .40 - .40 - .40 - Temporary Maintenance Worker 1.77 T1 2.06 T5 2.77 T5 2.77 T5 2.77 T5 2.77 T5 Temporary Gardener .29 T2 - N/A - N/A - N/A - N/A - N/A Recreation Center Worker 3 3 3 3 3 4 3 6 3 6 3 6 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Director N/A N/A N/A N/A N/A N/A Administrative Assistant I N/A N/A N/A N/A N/A N/A Assistant Director 15 59 15 15 15 15 Maintenance Technician 23 80 20 20 20 20 Laborer 7 59 10 10 10 10 Temporary Maintenance Leader 0 0 0 0 0 0 Temporary Maintenance Worker 0 26 5 5 5 5 Temporary Gardener 0 N/A N/A N/A N/A N/A Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Total Recreation Center Visits 13,462 36,616** 42,484** 44,787** 39,539** Total Program-based Activities (sponsored & co- sponsored) 6 7 8 8 8 Total Pedestrian Trails (Miles) 6.3 6.3 6.3 6.3 6.3 Total Shelter Reservations 26 54 41 38 58 Ice Reservations (Hours) 949 745 950 807 Volunteer Hours 239 192 215 767 810 Removal of Beetle Kill Trees 106 111 250 150 100 Issued Tree Removal Permits 3 2 3 2 5 *Projected Figures based on year-to-date information. ** Excludes Teen Center visits. 170 FY25 Department Goals Evaluation 1. Development of a Parks and Recreation Master Plan. A Master Plan takes input from the community and aligns the department's long-term and short-term vision with the public. This goal aligns with all current goals in the City of Kenai Comprehensive Plan  Partially Achieved: At the beginning of 2025, a contract was awarded for development of the plan, which is expected to be finalized by 2026. 2. Assess the Multi-Purpose Facility Compressor System. The current system runs on refrigerants that are no longer produced or imported into the United States. The MPF's current system needs to be assessed to determine possible alternatives to continue operating this building. This supports Goals 4 and 6 of the City of Kenai Comprehensive Plan.  Achieved: The facility was assessed in the spring of 2024, and a report will be delivered to the City in the spring of 2025. 3. Redesign and remap trails, including multi-use walking trails and Kenai Ski Trails. Make these maps available at trailheads and via QR codes throughout the City. This supports Goal 4 and Goal 6 of the City of Kenai Comprehensive Plan.  Partially Achieved: The City partnered with Rotary to include a Path of 10,000 steps throughout multiple of the City’s walking trails. This included a QR code with a map identifying trails, parking areas, and bathrooms. The QR code was placed at all trailheads identified along the path of 10,000 steps. A new map of the ski trails is still needed. This goal will be completed by the end of FY25. 4. Beetle-killed Tree Removal & Reforestation: The department will need to continue tracking and evaluating the impact of beetle-killed trees on City lands and assist in implementing cost-effective measures to eliminate hazards and unsightliness. This supports Goals 7 and 8 of the City of Kenai Comprehensive Plan.  Achieved. The department continues to remove hazardous trees in parks, recreation areas, and other city properties. In addition to removing trees on city property, the Parks Department also manages tree removal permit applications, which allow residents to remove diseased, dying, or dead trees from the city property. This helps remove dead trees and provides a valuable resource to the community. FY26 Department Goals 1. Publish a Parks and Recreation Master Plan. A Master Plan incorporates input from the community and aligns the department's long-term and short-term vision with the public. This goal aligns with all current goals in the City of Kenai Comprehensive Plan • Goal 1 - Quality of Life: Promote and encourage quality of life elements in Kenai. • Goal 2 - Economic Development: Provide economic development elements to support the fiscal health of the community • Goal 3 - Land Use: Use land use strategies to implement a forward-looking approach to community growth and development. • Goal 4 - Public Improvements and Services: Provide adequate public improvements and services in Kenai. • Goal 5 – Transportation Provide transportation systems that are efficient and adequate to serve the regional needs of the community. • Goal 6 - Parks and Recreation: Ensure that Kenai has excellent parks and recreational facilities and opportunities. • Goal 8 - Environmental Resources: Protect and enhance the natural resources and environment of the community. 171 2. Establish and support a community group encouraging more people to use and enjoy the Kenai Community Garden and park, creating community engagement and recreation opportunities. This effort will include organizational and promotional support to get the group up and running and encourage community participation. By the end of 2025, the goal is to have eight garden beds rented by a group or individuals. This initiative supports Goals 1, 6, and 8 of the Kenai Comprehensive Plan. 3. Establish and support a volunteer group dedicated to helping groom and maintain the ski trails in the City of Kenai, making the trails more accessible and enjoyable for winter recreation. This effort will include providing training, resources, and organizational support to ensure volunteers have the tools and knowledge needed for trail maintenance. By the end of 2025, the goal is to recruit at least three volunteers committed to keeping the trails in good condition throughout the winter season. This initiative supports Goals 1, 4, and 6 of the Kenai Comprehensive Plan by enhancing recreational opportunities, improving public services, and encouraging community involvement in maintaining valuable outdoor spaces. 4. Develop and implement five key procedures, policies, or task outlines for the Parks and Recreation Department to improve efficiency, accountability, and consistency. These procedures include Employee Scheduling (covering PTO requests, schedule posting, and attendance tracking), an improvement action plan, department task management, a reservation policy, and a contract management procedure. Each procedure, policy, or task outline will be short, providing clear guidance without unnecessary complexity. These streamlined procedures will help the department operate more smoothly, ensure consistency in decision-making, improve communication among staff, and enhance overall productivity. Future Considerations Prioritize and execute projects outlined in the to be completed Parks and Recreation Master Plan to enhance recreational spaces, improve park facilities, and ensure equitable access. Adhering to the plan ensures alignment with the city’s long-term vision. 172 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Parks, Recreation & Beautificat Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 492,512$ 388,940$ 536,122$ 536,122$ 563,229$ 27,107$ 5.06% 0200 Overtime 5,110 3,062 2,179 2,179 2,849 670 30.75% 0250 Holiday Pay - - - - - - - 0300 Leave 10,689 11,586 12,920 12,920 11,573 (1,347) (10.43%) 0400 Medicare 7,492 5,844 7,992 7,992 8,376 384 4.80% 0450 Social Security 11,278 6,965 13,432 13,432 7,907 (5,525) (41.13%) 0500 PERS 71,599 62,375 71,641 71,641 74,010 2,369 3.31% 0600 Unemployment Insurance - 259 2,756 2,756 2,888 132 4.79% 0700 Workers Compensation 10,535 7,953 9,792 9,792 15,614 5,822 59.46% 0800 Health & Life Insurance 120,663 117,887 127,773 127,773 122,644 (5,129) (4.01%) 0900 Supplemental Retirement 13,774 8,782 13,157 13,157 15,673 2,516 19.12% Total Salaries & Benefits 743,652$ 613,653$ 797,764$ 797,764$ 824,763$ 26,999$ 3.38% Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 81,503 78,644 83,000 83,000 89,500 6,500 7.83% 2023 Repair & Maintenance Supplies - - 1,750 29,750 1,750 - - 2024 Small Tools/Minor Equipment 15,534 8,439 17,700 17,700 6,000 (11,700) (66.10%) 2026 Computer Software 3,043 2,113 3,030 3,030 8,400 5,370 177.23% 4531 Professional Services 70,122 125,121 66,050 69,803 82,050 16,000 24.22% 4532 Communications 4,322 7,795 4,800 4,800 5,080 280 5.83% 4533 Travel & Transportation 3,837 2,106 6,000 6,000 6,000 - - 4534 Advertising - 124 - - - - - 4535 Printing & Binding - 816 2,000 2,000 1,000 (1,000) (50.00%) 4536 Insurance - - - - - - - 4537 Utilities 220,640 233,506 234,699 234,699 227,699 (7,000) (2.98%) 4538 Repair & Maintenance 3,973 11,310 17,000 17,000 13,000 (4,000) (23.53%) 4539 Rentals 18,748 15,457 17,200 17,200 17,200 - - 4540 Equip. Fund Pmts.25,330 21,288 25,330 25,330 26,298 968 3.82% 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications 180 305 795 795 805 10 1.26% 4999 General Contingency - - - - - - - 5041 Miscellaneous 1,247 1,015 1,500 1,500 1,250 (250) (16.67%) 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 448,479$ 508,039$ 480,854$ 512,607$ 486,032$ 5,178$ 1.08% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment 68,236 25,163 1,500 11,476 - (1,500) (100.00%) 9090 Transfers - - - - - - - Total Capital Outlay and Transfers 68,236$ 25,163$ 1,500$ 11,476$ -$ (1,500)$ (100.00%) Department Total:1,260,367$ 1,146,855$ 1,280,118$ 1,321,847$ 1,310,795$ 30,677$ 2.40% 173 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 45 - Parks, Recreation & Beautification 2022 Operating &Repair Supplies.General department supplies including flowers, trees,ice melt,fertilizer,herbicides,soils,fuel, janitorial supplies. Hockey lines and paint, hockey nets and pads, Zamboni propane, park supplies, and public events supplies. Seasonal decor. 4538 Repair &Maintenance.Restroom /vault pumping, compressor rebuild and equipment replacement and maintenance. 2024 Small Tools/Minor Equipment.Charge for (5)five computers, winter pole decorations and miscellaneous small tools. 4539 Rentals.Rental of machinery, equipment, dumpsters and portable toilets rentals. 2026 Computer Software.Computer software for access license, Office and Adobe. Recreation software 5041 Miscellaneous. Disposal fees. 4531 Professional Services.Winter ice maintenance,tree removal and background checks for new hires. Kenai Boys and Girls Club Grant. 174 City Manager Public Works Director Street Foreman Equipment Lead Operator Equipment Operator (3) City of Kenai Fiscal Year 2026 Operating Budget Fund 001 – General Fund Department: Boating Facility Mission The City Boating Facility (Dock) is dedicated to providing a safe facility for commercial and public access to the Upper Cook Inlet and Kenai River. Functions & Responsibilities The installation and removal of the City Dock facilities, including excavation of silt buildup on ramps, the installation of 27 floats and seasonal pilings is overseen and managed by the Streets division of the Public Works Department. The operation, maintenance and repair of the facility include the dock, three cranes, restrooms, and a boat launch ramp and floats. Additionally, Staff monitors the boat ramp, parking lot, fee shack, access roads, restrooms and trash dumpsters. The Public Works Director is responsible for the administration of the Kenai Boating Facility lease with private enterprises. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Streets Foreman .04 21 .04 21 .04 21 .04 21 .04 21 .04 21 Lead Operator .04 19 .04 19 .04 19 .04 19 .04 19 .04 19 Operator .19 16 .19 16 .19 16 .19 16 .19 16 .19 16 175 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Streets Foreman 1 0 41 23 23 23 Lead Operator 9 0 2 18 18 18 Operator 5 0 2 24 24 24 Performance Measures Fiscal Year 2022 2023 2024 2025 2026* Boating Facility Open 4/19/22 5/10/23 5/1/24 4/3/25 5/1/26* Boating Facility Closed 10/27/21 11/2/22 10/26/23 10/31/24 11/1/25* Number of Drop Offs 61 84 37 61* 61* Number of Day Use Parking 611 582 531 575* 575* Number of Boat Launch and Parking 3,013 2,729 2,392 2,711* 2,711* *Projected Figures based on year-to-date information. FY25 Department Goals Evaluation 1. Complete the float replacements at the facility in support of Goal 4 of the Comprehensive Plan: provide adequate public improvements and services in Kenai by maintaining and rebuilding public infrastructure. • Not Achieved. State grant funds redirected to this project. Parts being procured to build floats with City Staff. Project expected to be completed in FY26. 2. Complete the ramp replacements at Lane 4 in support of Goal 4 of the Comprehensive Plan: provide adequate public improvements and services in Kenai by maintaining and rebuilding public infrastructure. • Not Achieved. Ramp work to begin after procurement of float materials completed. Expected to be completed by end of FY26. FY26 Department Goals 1. Complete the float replacements at the facility in support of Goal 4 of the Comprehensive Plan: provide adequate public improvements and services in Kenai by maintaining and rebuilding public infrastructure. 2. Complete the ramp replacements at Lane 4 in support of Goal 4 of the Comprehensive Plan: provide adequate public improvements and services in Kenai by maintaining and rebuilding public infrastructure. 3. Develop policies and procedures for annual opening and closing of the dock facility to include float placement, float removal, crane inspection, dredging and winterization. 176 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: Boating Facility Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 13,138$ 13,461$ 22,524$ 22,524$ 17,919$ (4,605)$ (20.44%) 0200 Overtime 2,188 500 - - 1,438 1,438 - 0250 Holiday Pay - - - - - - - 0300 Leave 246 94 1,029 1,029 849 (180) (17.49%) 0400 Medicare 214 194 342 342 293 (49) (14.33%) 0450 Social Security 45 19 - - - - - 0500 PERS 1,672 1,659 4,955 4,955 1,723 (3,232) (65.23%) 0600 Unemployment Insurance - 13 118 118 101 (17) (14.41%) 0700 Workers Compensation 459 453 792 792 649 (143) (18.06%) 0800 Health & Life Insurance 7,032 7,145 7,453 7,453 4,610 (2,843) (38.15%) 0900 Supplemental Retirement 554 342 80 80 612 532 665.00% Total Salaries & Benefits 25,548$ 23,880$ 37,293$ 37,293$ 28,194$ (9,099)$ (24.40%) Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 2,322 1,998 5,750 5,750 5,750 - - 2023 Repair & Maintenance Supplies - - - - - - - 2024 Small Tools/Minor Equipment - 356 800 800 800 - - 2026 Computer Software - - - - - - - 4531 Professional Services - 136 2,700 2,700 2,700 - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - 49 500 500 500 - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities 8,705 8,583 8,196 8,196 8,185 (11) (0.13%) 4538 Repair & Maintenance - 494 2,500 2,500 2,500 - - 4539 Rentals 4,014 3,441 5,800 5,800 5,800 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - 30 150 150 150 - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 15,041$ 15,087$ 26,396$ 26,396$ 26,385$ (11)$ (0.04%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:40,589$ 38,967$ 63,689$ 63,689$ 54,579$ (9,110)$ (14.30%) 177 City of Kenai Fiscal Year 2026 Operating Budget Fund: 001 - General Fund Department: 60 - Boating Facility 2022 Operating &Repair Supplies.General department supplies including signage, fuel,oils &greases,traffic cones, electrical supplies, restroom and cleaning supplies. Crane startup, testing and winterizing. 4538 Repair &Maintenance Services.General maintenance of dock and restroom maintenance. 4531 Professional Services.Annual crane inspection and cathodic inspection. 4539 Rentals.Rental of specialty equipment for installation and removal of floating docks,garbage dumpster and boom lift to set pilings/floats.Air compressor to blow down water lines.6 months dumpster rentals. 178 SPECIAL REVENUE FUNDS A Special Revenue Fund is established to finance particular activities and is created out of receipts of specific taxes or other designated revenues. Such funds are authorized by statutory or charter provisions to pay for certain activities with some form of continuing revenues. 1. PERSONAL USE FISHERY FUND This fund accounts for revenues and expenditures related to the Personal Use Fishery that occurs during the month of July. The fund’s sources of revenue is parking and camping fees on the City’s north and south beaches, and parking and boat launch fees at the City’s dock. 2. WATER AND SEWER FUND This fund accounts for operations of the water and sewer system and the sewer treatment plant. User charges are designed to recover cost of operation and maintenance of the system, exclusive of depreciation and major capital improvements. 3. AIRPORT FUND This fund accounts for operations of the airport and rental and lease of surrounding airport owned lands. Significant revenue sources include, rents from leases of airport-owned lands and terminal spaces, as well as car rental commissions, vehicle parking, landing fees and investment earnings from the Airport Land Sale Permanent Fund. 4. SENIOR CITIZEN FUND This fund accounts for revenues and expenditures related to the Senior Citizens Program. The fund’s sources of revenue include a grant from the Kenai Peninsula Borough, a State of Alaska nutrition, transportation and support services grant, and customer charges. This fund includes the Senior Citizens Access, Congregate Meals, Home Meals, Senior Transportation Departments and Choice Waiver. WHERE THE MONEY COMES FROM – TOTAL OPERATING REVENUE WHERE THE MONEY GO – TOTAL OPERATING EXPENDITURES 179 City of Kenai Fiscal Year 2026 Operating Budget Special Revenue Funds Expenditure Recap Personal Services Maintenance and Operations FY2025 Original Budget FY2026 Proposed Budget Difference FY2025 Original Budget FY2026 Proposed Budget Difference Public Safety 39,043$ 39,781$ 738$ 16,188$ 16,355$ 167$ Streets 20,250 17,290 (2,960) 15,552 15,602 50 Parks, Recreation & Beautification 93,084 80,141 (12,943) 129,264 123,853 (5,411) Dock 30,783 32,712 1,929 8,032 33,174 25,142 Total Personal Use Fishery Fund 183,160 169,924 (13,236) 169,036 188,984 19,948 Water 404,285$ 411,225$ 6,940$ 538,011$ 555,142$ 17,131$ Sewer 398,798 416,505 17,707 122,861 121,763 (1,098) Wastewater Treatment Plant 443,599 441,021 (2,578) 674,595 698,974 24,379 Total Water and Sewer Fund 1,246,682 1,268,751 22,069 1,335,467 1,375,879 40,412 Terminal 218,057 222,196 4,139 413,416 373,453 (39,963) Airfield 422,354 430,001 7,647 705,484 802,466 96,982 Administration 250,378 259,416 9,038 63,992 70,668 6,676 Other Buildings & Areas 106,117 99,542 (6,575) 118,761 117,787 (974) Training Facility - - - 164,987 152,900 (12,087) Total Airport Fund 996,906 1,011,155 14,249 1,466,640 1,517,274 50,634 Access 155,049 160,257 5,208 33,905 37,567 3,662 Congregate Meals 97,088 124,218 27,130 58,261 85,161 26,900 Home Meals 205,922 218,276 12,354 168,864 143,804 (25,060) Transportation 80,371 92,004 11,633 23,039 24,453 1,414 Choice Waiver 45,295 32,994 (12,301) 32,633 30,566 (2,067) Total Senior Citizen Funds 583,725 627,749 44,024 316,702 321,551 4,849 Total Special Revenue Funds 3,010,473$ 3,077,579$ 67,106$ 3,287,845$ 3,403,688$ 115,843$ Senior Citizen Fund Water and Sewer Fund Airport Fund Personal Use Fishery Fund 180 City of Kenai Fiscal Year 2026 Operating Budget Special Revenue Funds Expenditure Recap FY2025 Original Budget FY2026 Proposed Budget Difference FY2025 Original Budget FY2026 Proposed Budget Difference 81,300$ 92,400$ 11,100$ 136,531$ 148,536$ 12,005$ Public Safety 3,500 2,600 (900) 39,302 35,492 (3,810) Streets 96,800 96,900 100 319,148 300,894 (18,254) Parks, Recreation & Beautification 4,000 4,200 200 42,815 70,086 27,271 Dock 185,600 196,100 10,500 537,796 555,008 17,212 Total Personal Use Fishery Fund 187,290$ 309,300$ 122,010$ 1,129,586$ 1,275,667$ 146,081$ Water 758,100 214,900 (543,200) 1,279,759 753,168 (526,591) Sewer 218,900 272,000 53,100 1,337,094 1,411,995 74,901 Wastewater Treatment Plant 1,164,290 796,200 (368,090) 3,746,439 3,440,830 (305,609) Total Water and Sewer Fund 61,800 61,600 (200) 693,273 657,249 (36,024) Terminal 1,120,617 1,925,000 804,383 2,248,455 3,157,467 909,012 Airfield 64,000 72,500 8,500 378,370 402,584 24,214 Administration - 400,000 400,000 224,878 617,329 392,451 Other Buildings & Areas - - - 164,987 152,900 (12,087) Training Facility 1,246,417 2,459,100 1,212,683 3,709,963 4,987,529 1,277,566 Total Airport Fund 44,117 44,354 237 233,071 242,178 9,107 Access 29,177 29,334 157 184,526 238,713 54,187 Congregate Meals 59,141 59,459 318 433,927 421,539 (12,388) Home Meals 27,069 27,215 146 130,479 143,672 13,193 Transportation 7,796 7,838 42 85,724 71,398 (14,326) Choice Waiver 167,300 168,200 900 1,067,727 1,117,500 49,773 Total Senior Citizen Funds 2,763,607$ 3,619,600$ 855,993$ 9,061,925$ 10,100,867$ 1,038,942$ Total Special Revenue Funds Water and Sewer Fund Airport Fund Senior Citizen Fund Personal Use Fishery Fund Capital Outlay & Transfers Total Budget 181 City of Kenai Fiscal Year 2026 Operating Budget Budget Projection Fund: 006 - Personal Use Fishery Fund Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues State Grant 694$ 249$ 1,861$ 1,861$ 2,051$ Usage Fees Beach Parking 153,976 157,839 164,980 173,592 169,755 Beach Camping 200,802 216,085 210,102 238,852 222,500 Dock Launch & Park 106,548 100,489 100,754 88,423 95,000 Dock Parking Only 12,540 12,460 12,495 11,483 12,495 Participant Drop-off Fee 4,971 6,274 4,707 4,110 4,400 Total Usage Fees 478,837 493,147 493,038 516,460 504,150 Miscellaneous Revenues Investment earnings 4,755 19,502 5,000 5,000 15,000 Other (11,320) (11,201) (11,500) (10,876) (11,500) Total Miscellaneous Revenues (6,565) 8,301 (6,500) (5,876) 3,500 Transfer In, Capital Projects - - - - - Total Revenue 472,966 501,697 488,399 512,445 509,701 Expenditures Public Safety 114,046 122,066 136,531 136,531 148,536 Streets 33,921 26,518 39,302 39,302 35,492 Boating Facility 39,868 41,120 42,815 42,815 70,086 Parks, Recreation & Beautification 204,667 206,597 244,148 244,148 225,894 Total Expenditures 392,502 396,301 462,796 462,796 480,008 Transfers General Fund 75,000 75,000 75,000 75,000 75,000 Capital Projects 50,000 - - - - Total Transfers 125,000 75,000 75,000 75,000 75,000 Total Expenditures & Transfers 517,502 471,301 537,796 537,796 555,008 Contribution To/(From) Fund Balance:(44,536) 30,396 (49,397) (25,351) (45,307) Projected Lapse - - 16,632 83,327 30,391 Adjusted (Deficit)/Surplus (44,536) 30,396 (32,765) 57,976 (14,916) Beginning Fund Balance 263,217 218,681 291,581 249,077 307,053 Ending Fund Balance 218,681$ 249,077$ 258,816$ 307,053$ 292,137$ 182 City of Kenai Fiscal Year 2026 Operating Budget Personal Use Fishery Fund Summary by Line Item Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 72,444$ 85,553$ 100,756$ 100,756$ 99,295$ (1,461)$ (1.45%) 0200 Overtime 42,058 36,381 47,716 47,716 42,971 (4,745) (9.94%) 0250 Holiday Pay - - - - - - - 0300 Leave 105 225 890 890 1,295 405 45.51% 0400 Medicare 1,572 1,721 2,165 2,165 2,082 (83) (3.83%) 0450 Social Security 5,577 5,360 6,787 6,787 6,696 (91) (1.34%) 0500 PERS 2,875 7,738 10,446 10,446 9,335 (1,111) (10.64%) 0600 Unemployment Insurance - 103 744 744 718 (26) (3.49%) 0700 Workers Compensation 1,910 2,467 3,402 3,402 4,046 644 18.93% 0800 Health & Life Insurance 9,499 16,487 10,196 10,196 2,276 (7,920) (77.68%) 0900 Supplemental Retirement 411 694 58 58 1,210 1,152 1,986.21% Total Salaries & Benefits 136,451$ 156,729$ 183,160$ 183,160$ 169,924$ (13,236)$ (7.23%) Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 19,799 9,882 20,300 20,300 37,850 17,550 86.45% 2024 Small Tools/Minor Equipment 356 3,443 1,050 1,050 1,050 - - 2026 Computer Software 1,740 1,555 12,500 12,500 7,650 (4,850) (38.80%) 4531 Professional Services 978 5,458 17,400 17,400 19,100 1,700 9.77% 4532 Communications 464 587 960 960 860 (100) (10.42%) 4533 Travel & Transportation - - - - - - - 4534 Advertising - 24 - - - - - 4535 Printing & Binding 1,695 1,987 3,000 3,000 3,000 - - 4536 Insurance 3,199 3,964 4,787 4,787 5,185 398 8.31% 4537 Utilities - - - - - - - 4538 Repair & Maintenance 7,315 2,973 8,750 8,750 9,000 250 2.86% 4539 Rentals 104,584 90,985 98,289 98,289 103,289 5,000 5.09% 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 General Contingency - - - - - - - 5041 Miscellaneous 2,000 2,000 2,000 2,000 2,000 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 142,130$ 122,858$ 169,036$ 169,036$ 188,984$ 19,948$ 11.80% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment 5,320 1,106 - - 20,000 20,000 - 9090 Transfers 187,400 181,349 185,600 185,600 176,100 (9,500) (5.12%) Total Capital Outlay and Transfers 192,720$ 182,455$ 185,600$ 185,600$ 196,100$ 10,500$ 5.66% Department Total:471,301$ 462,042$ 537,796$ 537,796$ 555,008$ 17,212$ 3.20% 183 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 – Personal Use Fishery Fund Mission Provide a safe, positive, and inviting environment for residents, visitors, and businesses during the Kenai River Personal Use Fishery. Functions and Responsibilities The personal use (PU) fishery fund is comprised of four separate budgets: PU Public Safety, PU Streets, PU Dock, and PU Recreation: PU Public Safety provides additional Police protection with five Temporary Enforcement Officers. The Police Department provides traffic control, issues parking citations, and provides all other law enforcement needs. Communications provides dispatch services for Police and Fire departments. The Fire Department provides Fire and EMS services, as well as patrolling the river no wake zone in the City’s fire boat. PU Streets is responsible for maintaining the road and parking lots associated with the fishery. They also wake signs, places traffic control barriers, and transports temporary fee shacks. The Street Department also sets dock floats, installs no-wake signs, and dredges the boat ramp. PU Dock is responsible for managing the City Boating Facility for the duration of the PU fishery. This includes maintenance of the facilities, traffic control in the parking area, and active management of the boat launch ramps. PU Recreation is responsible for the operation of the North and South Beaches, the Little League parking area, and the Softball field overflow parking. Duties include servicing permanent restrooms and outhouses, staffing fee shacks, beach cleaning, parking facilities, and any other tasks that arise. Facilities City Boating Facility (Dock): The dock is comprised of four boat launch ramps, a gravel parking area, permanent restrooms with running water, and a permanent fee shack. Temporary outhouses and dumpsters are also provided in the parking area to accommodate the fishery’s high demand. North Beach: The North Beach is comprised of a large gravel parking lot, six permanent outhouses, and approximately one mile of beach access to the fishery. Additional parking is available at the Little League park, which also includes two temporary fee shacks within the roadway with a temporary by-pass for local area traffic. Temporary outhouses and dumpsters are also provided throughout the North Beach access area. Overflow parking is provided at the Kenai Softball Fields. A large gravel parking lot is provided with permanent running water restrooms. This site is also adjacent to the Greenstrip, which includes picnic shelters, playground equipment, and additional running water restrooms. South Beach: The South Beach is comprised of beach access, one permanent outhouse, and one temporary fee shack. Access to the fishery is via the beach, with ample sand parking and a camping area ¾ of a mile from the road. Temporary outhouses and dumpsters are provided within the parking area. 184 Organizational Chart Staffing PU Public Safety FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Temporary Enforcement Officer .56 T8 .56 T8 .56 T8 .56 T8 .56 T8 .56 T8 PU Streets FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Street Foreman .03 21 .02 21 .02 21 .02 21 .02 21 .02 21 Equipment Lead Operator .04 14 .03 14 .03 14 .03 19 .03 19 .03 19 Equipment Operator .10 16 .13 16 .13 16 .13 16 .13 16 .13 16 City Manager Police Chief Public Works Director Parks and Recreation Director Finance Director Police Lieutenant Street Foreman Assistant Parks and Recreation Director IT Manager Police Sergeant (3) Equipment Lead Operator Parks and Recreation Laborer Desktop Support Technician Temp. Enforcement Officer (5) Equipment Operator (3) Parks and Recreation Maintenance Technician (2) Temporary Personal Use Fishery Cashier (8) Temporary Personal Use Fishery Attendant(6) Temporary Parks and Recreation Maintenance Worker (11) 185 PU Dock FY22 Actual FY23 Actual FY24 Actual Budgeted FY25 Adopted FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Street Foreman .02 21 .04 21 .02 21 .02 21 .02 21 .02 21 Equipment Lead Operator .03 19 .04 19 .02 19 .02 19 .02 19 .02 19 Equipment Operator .05 16 .19 16 .02 16 .02 16 .02 16 .02 16 Temporary Dock Worker .33 T4 .33 T4 .33 T4 .33 T4 .33 T4 .33 T4 PU Parks, Recreation & Beautification FY22 Actual FY23 Actual FY24 Actual Budgeted FY25 Adopted FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Parks & Rec Director .04 22 .04 23 .04 23 .04 23 .04 23 .04 23 Assistant Director - N/A .12 19 .03 19 .03 19 .03 19 .03 19 Administrative Assistant I - 13 - 13 - 13 - 13 - 13 - 13 Administrative Assistant III .05 15 - 15 - 15 - 15 - 15 - 15 Maintenance Technician .08 14 .08 14 .08 14 .08 14 .08 14 .08 14 Laborer .02 6 .02 6 .02 6 .02 6 .02 6 .02 6 Temporary Parks & Rec Maintenance Leader .06 T3 .06 T6 - - - - - - - - Temporary Parks & Rec Worker .13 T1 .13 T5 .33 T5 .33 T5 .33 T5 .33 T5 IT Manager .09 23 .09 23 .09 23 .09 23 .09 23 .09 23 IT Desktop Support Technician .09 13 .09 13 .09 13 .09 13 .09 13 .09 13 Temporary Fishery Cashier .57 T1 .57 T3 .54 T3 .54 T3 .54 T3 .54 T3 Performance Measures Fiscal Year 2022 2023 2024 2025 2026* Total Transactions 17,015 17,157 16,828 17,500 17,500 Dipnet Kenai page views 192,400 207,425 131,200 115,600 110,000 Traffic Control Calls 1 3 1 0 1 Vendor Days1 7 6 0 10 5 *Projected Figures based on year-to-date information. 1 A cumulative total of how many vendors are present at noon each day FY25 Department Goals Evaluation 1. Purchase New Jersey barriers to protect the fishery's traffic flow and wildlife areas. • Achieved: New barriers have been ordered for the start of the FY26 season 2. The signage protecting the dunes is faded and hard to read. It needs to be replaced, and more signage needs to be added on North Beach and South Beach. • Achieved: New signs were purchased and put out on bollards. 3. An assessment of the Dunes and the walkways on North Beach. The dunes have bollards with chains built into their base to help rebuild them, and walkways have been installed to protect the dunes and give access to the beach. These structures have been highly successful, and the walkways are starting to get covered in sand. A new phase of this dune protection and rebuild needs to be planned and implemented. • Achieved the walkways are under a considerable amount of sand, and Parks and Recreation has made a goal to move to try and unbury and lift the walkways and 186 reposition some bollards of the fence. The purchase of an auger in FY25 should help complete this goal. FY26 Department Goals 1. Inventory and Restore Dipnet Sign Storage. Over the years, Parks has purchased and refreshed many signs for the PU Fishery. However, some of these signs are no longer usable due to outdated information, contributing to our sign storage capacity depletion. Doing a property inventory will help the department sign orders in the future. 2. Move and Repair One of the Walkways on North Beach. Parks typically perform routine excavation of the walkways every few years. However, this method is no longer effective due to the accelerated build-up of dunes. In FY26, Parks and Recreation plans to excavate and elevate one walkway to assess the viability of this solution. This initial effort will help determine if it can be implemented in- house for the future project Future Considerations It has been mentioned multiple times by participants in the fishery that the City of Kenai should have a permanent campground that could be used during fishery and during other summer months. 187 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: Public Safety Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 21,311$ 20,838$ 23,701$ 23,701$ 24,273$ 572$ 2.41% 0200 Overtime 8,159 9,231 11,646 11,646 11,645 (1) (0.01%) 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare 427 436 513 513 521 8 1.56% 0450 Social Security 1,827 1,843 2,192 2,192 2,227 35 1.60% 0500 PERS - 43 - - - - - 0600 Unemployment Insurance - 24 177 177 180 3 1.69% 0700 Workers Compensation 476 590 814 814 935 121 14.86% 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits 32,200$ 33,005$ 39,043$ 39,043$ 39,781$ 738$ 1.89% Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - - - - - - - 2024 Small Tools/Minor Equipment - 1,749 - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - 3,520 14,100 14,100 14,100 - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance 746 687 838 838 1,005 167 19.93% 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - 1,250 1,250 1,250 - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 746$ 5,956$ 16,188$ 16,188$ 16,355$ 167$ 1.03% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment 5,320 1,064 - - 20,000 20,000 - 9090 Transfers Out 83,800 60,280 81,300 81,300 72,400 (8,900) (10.95%) Total Capital Outlay and Transfers 89,120$ 61,344$ 81,300$ 81,300$ 92,400$ 11,100$ 13.65% Department Total:122,066$ 100,305$ 136,531$ 136,531$ 148,536$ 12,005$ 8.79% 188 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: 21 - Public Safety 4531 Professional Services. Boat operator course.8064 machinery & Equipment. Capital Improvements/Special Project: Ranger Replacement $20,000. 4538 Repair & Maintenance. AED maintenance costs. 189 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: Streets Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 5,965$ 8,972$ 9,863$ 9,863$ 9,640$ (223)$ (2.26%) 0200 Overtime 215 573 2,700 2,700 2,542 (158) (5.85%) 0250 Holiday Pay - - - - - - - 0300 Leave 70 36 443 443 450 7 1.58% 0400 Medicare 85 131 188 188 183 (5) (2.66%) 0450 Social Security - - - - - - - 0500 PERS 941 1,872 3,363 3,363 3,451 88 2.62% 0600 Unemployment Insurance - 9 64 64 63 (1) (1.56%) 0700 Workers Compensation 194 314 407 407 437 30 7.37% 0800 Health & Life Insurance 3,025 4,213 3,206 3,206 198 (3,008) (93.82%) 0900 Supplemental Retirement 143 155 16 16 326 310 1,937.50% Total Salaries & Benefits 10,638$ 16,275$ 20,250$ 20,250$ 17,290$ (2,960)$ (14.62%) Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 1,916 2,209 2,800 2,800 2,800 - - 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - - - - - - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance 277 348 298 298 348 50 16.78% 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals 9,487 9,769 12,454 12,454 12,454 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 11,680$ 12,326$ 15,552$ 15,552$ 15,602$ 50$ 0.32% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 4,200 4,180 3,500 3,500 2,600 (900) (25.71%) Total Capital Outlay and Transfers 4,200$ 4,180$ 3,500$ 3,500$ 2,600$ (900)$ (25.71%) Department Total:26,518$ 32,781$ 39,302$ 39,302$ 35,492$ (3,810)$ (9.69%) 190 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: 33 - Streets 2022 Operating &Repair Supplies.Departmental supplies including gravel for beach acces roads, calcium chloride, signage and fuel. 4539 Rentals.Rental of General Fund equipment to be used in preparation for and operations of the fishery. 4535 Insurance. General liability and broker fee. 191 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: Parks, Recreation & Beautification Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 31,545$ 38,443$ 49,141$ 49,141$ 44,112$ (5,029)$ (10.23%) 0200 Overtime 25,181 19,081 26,224 26,224 23,850 (2,374) (9.05%) 0250 Holiday Pay - - - - - - - 0300 Leave - 165 342 342 498 156 45.61% 0400 Medicare 739 807 1,098 1,098 993 (105) (9.56%) 0450 Social Security 2,490 2,386 3,368 3,368 3,341 (27) (0.80%) 0500 PERS 1,821 4,554 5,634 5,634 3,989 (1,645) (29.20%) 0600 Unemployment Insurance - 48 378 378 342 (36) (9.52%) 0700 Workers Compensation 890 1,017 1,592 1,592 1,952 360 22.61% 0800 Health & Life Insurance 4,973 10,010 5,270 5,270 444 (4,826) (91.57%) 0900 Supplemental Retirement 268 450 37 37 620 583 1,575.68% Total Salaries & Benefits 67,907$ 76,961$ 93,084$ 93,084$ 80,141$ (12,943)$ (13.90%) Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 13,465 5,705 14,700 14,700 12,250 (2,450) (16.67%) 2024 Small Tools/Minor Equipment 356 1,694 1,050 1,050 1,050 - - 2026 Computer Software 1,740 1,555 12,500 12,500 7,650 (4,850) (38.80%) 4531 Professional Services 978 1,938 3,300 3,300 5,000 1,700 51.52% 4532 Communications 464 587 960 960 860 (100) (10.42%) 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding 1,695 1,987 3,000 3,000 3,000 - - 4536 Insurance 1,604 2,326 3,054 3,054 3,093 39 1.28% 4537 Utilities - - - - - - - 4538 Repair & Maintenance 7,315 2,973 7,500 7,500 7,750 250 3.33% 4539 Rentals 89,873 74,030 81,200 81,200 81,200 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous 2,000 2,000 2,000 2,000 2,000 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 119,490$ 94,795$ 129,264$ 129,264$ 123,853$ (5,411)$ (4.19%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 42 - - - - - 9090 Transfers Out 94,200 88,920 96,800 96,800 96,900 100 0.10% Total Capital Outlay and Transfers 94,200$ 88,962$ 96,800$ 96,800$ 96,900$ 100$ 0.10% Department Total:281,597$ 260,718$ 319,148$ 319,148$ 300,894$ (18,254)$ (5.72%) 192 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: 45 - Parks, Recreation & Beautification 2022 Operating &Repair Supplies.For the purchase of signage, janitorial supplies, receipt bags,zip ties,traffic cones, thermal paper, door hangers, brochures and printer ribbons. Vehicle fuel. 4538 Repairs &Maintenance Services.Restroom vault pumping and repairs. 2026 Computer Software.Personal Use Fishery software fees and streaming server. 4539 Rentals.For the rental of portable toilets and dumpsters. Van rental. 4531 Professional Services.Personal Use Fishery software modification consultant. 5041 Miscellaneous.Post fishery beach cleanup by Kenai Central High School Nordic Ski Team. 193 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: Boating Facility Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 13,623$ 17,300$ 18,051$ 18,051$ 21,270$ 3,219$ 17.83% 0200 Overtime 8,503 7,496 7,146 7,146 4,934 (2,212) (30.95%) 0250 Holiday Pay - - - - - - - 0300 Leave 35 24 105 105 347 242 230.48% 0400 Medicare 321 347 366 366 385 19 5.19% 0450 Social Security 1,260 1,131 1,227 1,227 1,128 (99) (8.07%) 0500 PERS 113 1,269 1,449 1,449 1,895 446 30.78% 0600 Unemployment Insurance - 22 125 125 133 8 6.40% 0700 Workers Compensation 350 546 589 589 722 133 22.58% 0800 Health & Life Insurance 1,501 2,264 1,720 1,720 1,634 (86) (5.00%) 0900 Supplemental Retirement - 89 5 5 264 259 5,180.00% Total Salaries & Benefits 25,706$ 30,488$ 30,783$ 30,783$ 32,712$ 1,929$ 6.27% Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 4,418 1,968 2,800 2,800 22,800 20,000 714.29% 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - - - - - - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - 24 - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance 572 603 597 597 739 142 23.79% 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals 5,224 7,186 4,635 4,635 9,635 5,000 107.87% 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 10,214$ 9,781$ 8,032$ 8,032$ 33,174$ 25,142$ 313.02% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 5,200 27,969 4,000 4,000 4,200 200 5.00% Total Capital Outlay and Transfers 5,200$ 27,969$ 4,000$ 4,000$ 4,200$ 200$ 5.00% Department Total:41,120$ 68,238$ 42,815$ 42,815$ 70,086$ 27,271$ 63.69% 194 City of Kenai Fiscal Year 2026 Operating Budget Fund 006 - Personal Use Fishery Fund Department: 60 - Boating Facility 2022 Operating &Repair Supplies.For the purchase of stripping paint, bathroom supplies, road cones/string, calcium chloride for dust control and other supplies for operations of the fishery. 4539 Rentals.For the rental of portable toilets to supplement the onsite restrooms during peak season, and rental of General Fund Equipment for preparation and operations of the fishery. 4536 Insurance. General liability and broker fee. 195 City of Kenai Fiscal Year 2026 Operating Budget Budget Projection Fund: 010 - Water and Sewer Fund Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues PERS Grant 18,073$ 20,117$ 35,719$ 35,719$ 45,879$ Usage Fees Service Hook-up 9,030 11,191 10,151 10,122 10,151 Residential Water 967,050 985,426 1,029,363 1,037,823 1,029,364 Commercial Water 351,024 370,037 396,588 402,777 396,588 Residential Sewer 1,358,476 1,382,479 1,444,145 1,467,896 1,444,144 Commercial Sewer 475,421 480,225 535,889 519,551 535,889 Total Usage Fees 3,161,001 3,229,358 3,416,136 3,438,169 3,416,136 Miscellaneous Revenues Penalty and Interest 41,583 39,038 42,588 43,347 42,588 Interest Earnings 78,182 200,941 75,000 12,000 170,000 Other 5,798 82,687 5,000 341,726 275,000 Total Miscellaneous Revenues 125,563 322,666 122,588 397,073 487,588 Transfer In, Capital Projects - 30,000 - - - Total Revenues 3,304,637 3,602,141 3,574,443 3,870,961 3,949,603 Expenditures Water Department 889,643 883,063 1,127,196 1,032,081 1,075,667 Sewer Department 453,824 458,611 759,759 695,907 603,168 Wastewater Treatment Plant Department 1,073,800 1,113,532 1,237,094 1,118,194 1,261,995 Total Expenditures 2,417,267 2,455,206 3,124,049 2,846,182 2,940,830 Transfers Capital Projects 740,000 679,970 622,390 889,291 500,000 Total Expenditures & Transfers 3,157,267 3,135,176 3,746,439 3,735,473 3,440,830 Contribution To/(From) Fund Balance:147,370 466,965 (171,996) 135,488 508,773 Projected Lapse (6%)- - 169,629 170,771 158,678 Adjusted (Deficit)/Surplus (2,367) 306,259 667,451 Beginning Fund Balance 1,346,019 1,493,389 1,157,702 1,960,354 2,266,613 Ending Fund Balance 1,493,389$ 1,960,354$ 1,155,335$ 2,266,613$ 2,934,064$ 196 City of Kenai Fiscal Year 2026 Operating Budget Water & Sewer Fund Summary by Line Item Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 671,448$ 590,148$ 718,285$ 718,285$ 725,960$ 7,675$ 1.07% 0200 Overtime 36,881 30,112 32,040 32,040 24,245 (7,795) (24.33%) 0250 Holiday Pay - - - - - - - 0300 Leave 1,714 8,194 22,919 22,919 24,020 1,101 4.80% 0400 Medicare 9,874 8,748 11,209 11,209 11,227 18 0.16% 0450 Social Security - - - - 1,256 1,256 - 0500 PERS 175,963 169,153 200,791 200,791 206,791 6,000 2.99% 0600 Unemployment Insurance - 474 3,868 3,868 3,872 4 0.10% 0700 Workers Compensation 12,165 11,310 13,616 13,616 15,660 2,044 15.01% 0800 Health & Life Insurance 209,995 209,912 222,613 222,613 237,113 14,500 6.51% 0900 Supplemental Retirement 20,541 13,528 21,341 21,341 18,607 (2,734) (12.81%) Total Salaries & Benefits 1,138,581$ 1,041,579$ 1,246,682$ 1,246,682$ 1,268,751$ 22,069$ 1.77% Maintenance and Operations 2021 Office Supplies 374 968 6,150 6,150 6,150 - - 2022 Operating & Repair Supplies 250,812 221,635 272,030 272,030 306,150 34,120 12.54% 2024 Small Tools/Minor Equipment 20,356 23,727 50,170 50,170 37,700 (12,470) (24.86%) 2026 Computer Software 4,756 10,655 18,910 18,910 14,980 (3,930) (20.78%) 4531 Professional Services 138,274 88,467 212,900 218,208 253,900 41,000 19.26% 4532 Communications 17,870 19,200 27,912 27,912 24,914 (2,998) (10.74%) 4533 Travel & Transportation 877 2,101 11,000 11,000 11,000 - - 4534 Advertising - 542 1,750 1,750 1,750 - - 4535 Printing & Binding 543 510 1,850 1,850 1,850 - - 4536 Insurance 68,084 52,846 77,609 77,609 78,132 523 0.67% 4537 Utilities 490,669 476,982 518,183 518,183 514,733 (3,450) (0.67%) 4538 Repair & Maintenance 1,468 20,171 80,300 94,025 67,000 (13,300) (16.56%) 4539 Rentals 21,255 17,062 26,503 26,503 27,320 817 3.08% 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage 10,007 8,255 9,400 9,400 9,500 100 1.06% 4666 Books 1,399 460 3,000 3,000 3,000 - - 4667 Dues & Publications 3,161 5,685 9,600 9,600 9,600 - - 4999 General Contingency - - - - - - - 5041 Miscellaneous 7,920 4,752 8,200 8,200 8,200 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 1,037,825$ 954,018$ 1,335,467$ 1,354,500$ 1,375,879$ 40,412$ 3.03% Capital Outlay & Transfers 8061 Land - 10,269 - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 6,117 245,000 245,000 - (245,000) (100.00%) 9090 Transfers 958,770 1,448,196 919,290 889,291 796,200 (123,090) (13.39%) Total Capital Outlay and Transfers 958,770$ 1,464,582$ 1,164,290$ 1,134,291$ 796,200$ (368,090)$ (31.61%) Department Total:3,135,176$ 3,460,179$ 3,746,439$ 3,735,473$ 3,440,830$ (305,609)$ (8.16%) 197 City Manager Public Works Administrative Director Assistant III Utility Foreman I/II (.5) Utility Lead Operator Utility Operator I/II (3) City of Kenai Fiscal Year 2026 Operating Budget Fund 010 – Water & Sewer Fund Department: 65 Water & 66 Sewer Mission To provide high quality, safe potable water, as well as the secure safe handling / disposal of wastewater in compliance with all state and federal regulations in the most cost-effective manner possible while providing a consistently reliable service to the citizens of Kenai. Functions & Responsibilities The City’s water distribution system consists of four wells, one water treatment facility, two pump houses, a 60,000 gallon tank, a 1,000,000 gallon tank, a 3,000,000 gallon tank and approximately 60 miles of water pipe. The system serves approximately 2,000 service connections. The system meets all state, local, and federal mandates applying to all safety standards and the Clean Water Act. The Water Treatment Facility presently treats from a winter low of approximately 580,000 gallons a day of water to a summer peak of just over 1 million gallons a day. The sewer collection system of the City of Kenai collects sewage from approximately 2,000 customers. The City maintains approximately 46 miles of sewer pipe and 19 lift stations. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Utility Foreman I/II - N/A .5 21/22 .5 21/22 .5 21/22 .5 21/22 .5 21/22 Water & Sewer Foreman 1 21 - N/A - N/A - N/A - N/A - N/A Utility Lead Operator 1 19 1 19 1 19 1 19 1 19 1 19 Utility Operator I/II 2 18 3 15/18 3 15/18 3 15/18 3 15/18 3 15/18 Accounting Technician I - Utility Billing* .5 15 .5 15 .5 15 .5 14 .5 14 .5 14 Administrative Assistant I* .31 13 .31 13 .31 13 .31 13 .31 13 .31 13 198 Public Works Director .17 28 .09 28 .09 28 .09 28 .09 28 .09 28 Administrative Assistant III .17 15 .09 15 .09 15 .09 15 .09 15 .09 15 *The Organizational Chart depicts Water & Sewer exclusive employees and does not include employees from other departments which are allocated to the Water & Sewer Department and the supervision of those employees is performed outside of the Water & Sewer department. Average Overtime per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Utility Foreman I/II - 15.25 15 93 93 93 Water & Sewer Foreman 6.5 N/A N/A N/A N/A N/A Utility Lead Operator 150 72.5 26 93 93 93 Utility Operator I/II 133 165 144.75 229 229 229 Accounting Technician I – Utility Billing* - - - - - Administrative Assistant I* - - - - - Administrative Assistant III - - - - - *Finance Dept Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Water Customers 1,980 1,992 2,008 2,037 2,042 Sewer Customers 1,942 1,951 1,966 1,989 1,994 Metered Connections 236 237 240 251 255 Turn on/offs 60 51 49 53 60 811 Locates 487 624 500 1,495** 2,000** Shut off tags hung 739 668 599 693 700 *Projected Figures **Enstar completing main replacements FY25 Department Goal Evaluation 1. Complete Construction of the new Water Treatment Plant Pump house project. Completion of this project will significantly improve the ability of the utility to provide uninterrupted water service to our citizens. This supports Goal 4 of the City of Kenai Comprehensive Plan of providing Public Improvements and Services. • Partially Achieved. The Department was successful in obtaining a $1.2 million 100% forgivable loan through the State Revolving Fund in support of this project. Design will take place through the 4th quarter of FY25. Construction is expected to be completed near the end of FY26. 2. In coordination with the Planning & Zoning Department, provide additional detail and location specific information for water and sewer service connections within the City. Update the City’s publicly available GIS Maps to reflect this information. This supports Goal 4 of the City of Kenai Comprehensive Plan of providing Public Improvements and Services. • Partially Achieved: Utilities has worked with Planning to update maps. Funding requested in capital budget to continue this work and incorporate storm sewer and street lighting. 199 FY26 Department Goals 1. Update construction specifications for water and sewer improvements. Supports Goals 4 and 5 of the Comprehensive Plan. 2. Revise job descriptions and positions to make all Utility Department positions cross trained between Water and Sewer Department and WWTP Department. This supports Goal 4 of the City of Kenai Comprehensive Plan of providing Public Improvements and Services. 3. Locate 30% of City water services with GPS unit to upload into GIS system to ease of future locates. This supports Goal 4 of the City of Kenai Comprehensive Plan of providing Public Improvements and Services. Future Considerations Aging and obsolete equipment and infrastructure requires more frequent and more expensive repairs and replacement. Increased State and Federal water and sewer quality standards and testing requirements fuel the need to upgrade and purchase new equipment and technology to adequately maintain the City’s infrastructure. 200 City of Kenai Fiscal Year 2026 Operating Budget Fund: 010 - Water & Sewer Fund Department: - Water Department Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 187,343$ 163,459$ 233,357$ 233,357$ 237,762$ 4,405$ 1.89% 0200 Overtime 13,028 9,220 9,478 9,478 4,453 (5,025) (53.02%) 0250 Holiday Pay - - - - - - - 0300 Leave 857 2,229 6,868 6,868 6,941 73 1.06% 0400 Medicare 2,781 2,455 3,620 3,620 3,613 (7) (0.19%) 0450 Social Security - - - - 628 628 - 0500 PERS 54,454 48,918 64,985 64,985 65,749 764 1.18% 0600 Unemployment Insurance - 131 1,249 1,249 1,246 (3) (0.24%) 0700 Workers Compensation 3,154 2,857 4,076 4,076 4,704 628 15.41% 0800 Health & Life Insurance 70,461 63,928 74,692 74,692 81,546 6,854 9.18% 0900 Supplemental Retirement 5,953 3,844 5,960 5,960 4,583 (1,377) (23.10%) Total Salaries & Benefits 338,031$ 297,041$ 404,285$ 404,285$ 411,225$ 6,940$ 1.72% Maintenance and Operations 2021 Office Supplies 152 417 3,200 3,200 3,200 - - 2022 Operating & Repair Supplies 163,511 139,448 150,530 150,530 179,150 28,620 19.01% 2024 Small Tools/Minor Equipment 5,695 9,863 16,040 16,040 12,250 (3,790) (23.63%) 2026 Computer Software 1,171 2,375 8,550 8,550 5,615 (2,935) (34.33%) 4531 Professional Services 23,091 13,934 32,300 35,860 29,250 (3,050) (9.44%) 4532 Communications 10,121 11,437 12,561 12,561 10,959 (1,602) (12.75%) 4533 Travel & Transportation 278 535 4,000 4,000 4,000 - - 4534 Advertising - 423 1,200 1,200 1,200 - - 4535 Printing & Binding 516 386 750 750 750 - - 4536 Insurance 27,327 20,191 31,434 31,434 31,177 (257) (0.82%) 4537 Utilities 184,523 184,019 216,143 216,143 211,704 (4,439) (2.05%) 4538 Repair & Maintenance 896 6,866 30,000 43,725 33,667 3,667 12.22% 4539 Rentals 17,495 16,310 22,503 22,503 23,320 817 3.63% 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage 5,639 4,517 4,000 4,000 4,100 100 2.50% 4666 Books 704 157 1,200 1,200 1,200 - - 4667 Dues & Publications 2,213 1,404 3,600 3,600 3,600 - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 443,332$ 412,282$ 538,011$ 555,296$ 555,142$ 17,131$ 3.18% Capital Outlay & Transfers 8061 Land - 10,269 - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 97 72,500 72,500 - (72,500) (100.00%) 9090 Transfers Out 381,670 325,542 114,790 84,791 309,300 194,510 169.45% Total Capital Outlay and Transfers 381,670$ 335,908$ 187,290$ 157,291$ 309,300$ 122,010$ 65.14% Department Total:1,163,033$ 1,045,231$ 1,129,586$ 1,116,872$ 1,275,667$ 146,081$ 12.93% 201 City of Kenai Fiscal Year 2026 Operating Budget Fund: 010 - Water & Sewer Fund Department: - 65 - Water Department 2022 Operating &Repair Supplies.The most significant operating supply for the department are the chemicals utilized in the water treatment process.Also includes fuel,valves,fittings,meters and protective clothing. 4539 Rentals Water reservoir #1 land rental $15,570, Well 1 land lease, excavator rental for key box repairs, miscellaneous tools and accessories. 4531 Professional Services.Engineering /Testing services.Lab work,SCADA services,cathodic protection inspections and drug testing. 4541 Postage.Public notifications and monthly water/sewer billings postage. 4533 Transportation. Travel for continuing education.9090 Transfers Out.$109,300 Central administrative charges from General Fund and $200,000 transfer to water capital projects. 4538 Repair &Maintenance.Professional services for repair and maintenance of the system. 202 City of Kenai Fiscal Year 2026 Operating Budget Fund: 010 - Water & Sewer Fund Department: - Sewer Department Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 187,342$ 163,459$ 229,257$ 229,257$ 237,762$ 8,505$ 3.71% 0200 Overtime 14,771 8,781 9,478 9,478 8,462 (1,016) (10.72%) 0250 Holiday Pay - - - - - - - 0300 Leave 857 2,229 6,868 6,868 6,941 73 1.06% 0400 Medicare 2,800 2,447 3,559 3,559 3,671 112 3.15% 0450 Social Security - - - - 628 628 - 0500 PERS 54,521 48,800 63,887 63,887 66,884 2,997 4.69% 0600 Unemployment Insurance - 130 1,229 1,229 1,266 37 3.01% 0700 Workers Compensation 3,183 2,772 3,995 3,995 4,765 770 19.27% 0800 Health & Life Insurance 70,461 64,143 74,692 74,692 81,546 6,854 9.18% 0900 Supplemental Retirement 5,953 3,843 5,833 5,833 4,580 (1,253) (21.48%) Total Salaries & Benefits 339,888$ 296,604$ 398,798$ 398,798$ 416,505$ 17,707$ 4.44% Maintenance and Operations 2021 Office Supplies 50 305 1,350 1,350 1,350 - - 2022 Operating & Repair Supplies 11,753 10,288 14,550 14,550 14,550 - - 2024 Small Tools/Minor Equipment 4,176 4,867 10,410 10,410 11,200 790 7.59% 2026 Computer Software 638 1,479 4,940 4,940 3,865 (1,075) (21.76%) 4531 Professional Services 879 3,167 12,400 14,148 12,400 - - 4532 Communications 1,622 1,841 7,172 7,172 6,920 (252) (3.51%) 4533 Travel & Transportation 278 903 3,000 3,000 3,000 - - 4534 Advertising - 29 250 250 250 - - 4535 Printing & Binding - 100 - - - - - 4536 Insurance 8,902 7,242 9,362 9,362 10,411 1,049 11.20% 4537 Utilities 28,097 26,476 31,927 31,927 30,317 (1,610) (5.04%) 4538 Repair & Maintenance - 4,341 21,500 21,500 21,500 - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage 4,368 3,738 4,000 4,000 4,000 - - 4666 Books 518 120 800 800 800 - - 4667 Dues & Publications 642 737 1,200 1,200 1,200 - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 61,923$ 65,633$ 122,861$ 124,609$ 121,763$ (1,098)$ (0.89%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - 172,500 172,500 - (172,500) (100.00%) 9090 Transfers Out 56,800 169,075 585,600 585,600 214,900 (370,700) (63.30%) Total Capital Outlay and Transfers 56,800$ 169,075$ 758,100$ 758,100$ 214,900$ (543,200)$ (71.65%) Department Total:458,611$ 531,312$ 1,279,759$ 1,281,507$ 753,168$ (526,591)$ (41.15%) 203 City of Kenai Fiscal Year 2026 Operating Budget Fund: 010 - Water & Sewer Fund Department: - 66 - Sewer Department 2022 Operating &Repair Supplies.Supplies for the maintenance of lift stations (motor starters,radios, breakers, transducers, pumps,etc.), manholes, PPE for employees and other consumables. 4541 Postage.Public notifications and monthly water/sewer billings postage. 4531 Professional Services.Vac truck dumping,Alaska dig line, cathodic protection inspections electrical troubleshooting and professional consulting. 9090 Transfers Out.$64,900 Central administrative charges from General Fund and $150,000 transfer to sewer capital projects. 4538 Repair &Maintenance.Professional services for lift station/collection systems repairs including level transducers, cell modems etc. Vactor dumps. 204 City Manager Public Works Administrative DIrector Assistant III Utility Foreman I/II (.5) Utility Lead Operator Utility Operator I/II (1) City of Kenai Fiscal Year 2026 Operating Budget Fund 010 – Water and Sewer Fund Department: Wastewater Treatment Plant Mission Dedicated to protecting public health and the environment for our communities by providing high quality wastewater treatment services in an effective, efficient, safe and responsible manner. Functions & Responsibilities 1. To monitor and control the activated sludge treatment and disinfection processes using visual observations, lab data, and statistical analysis to provide the best quality effluent as efficiently as possible. 2. Ensure that all aspects of the plants Alaska Pollutant Discharge Elimination System (APDES) permit are followed including allowable discharges, required testing, reporting, and record keeping. Operations must also comply with Alaska Department of Environmental Conservation (DEC) training and certification requirements. 3. Maintain and repair all of the equipment in the facility. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Public Works Director .11 28 .11 28 .12 28 .12 28 .12 28 .12 28 Administrative Assistant III .11 15 .11 15 .12 15 .12 15 .12 15 .12 15 Utility Foreman I/II N/A N/A .5 21/22 .5 21/22 .5 21/22 .5 21/22 .5 21/22 WWTP Foreman 1 21 - N/A - N/A - N/A - N/A - N/A Utility Lead Operator 1 19 1 19 1 19 1 19 1 19 1 19 Utility Operator I/II 1 18 2 15/18 2 15/18 1 15/18 1 15/18 1 15/18 205 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Public Works Director N/A N/A N/A N/A N/A N/A Administrative Assistant III N/A N/A N/A N/A N/A N/A Utility Foreman I/II N/A 13.25 0 93 93 93 WWTP Foreman 14.5 N/A N/A N/A N/A N/A Utility Lead Operator 32 41 14 93 93 93 Utility Operator I/II 79 74.5 54 93 93 93 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Permitted plant flow vs. Actual plant flow (million gallons per day) 1.3/.488 mgd 1.3/.500 mgd 1.3/.501 mgd 1.3/.527 mgd 1.3/.535 mgd Number of discharge violations / exceptions 0 0 1** 0 1*** Tons of sludge taken to the dump 669 835 485 700 687 Number of fully licensed operators 2 of 3 3 of 3 3 of 3 3 of 3 0 of 7**** *Projected Figures based on year-to-date information. **Exceeded allowable copper discharge limits one time ***Excessive flow violation during high rainfall event ****Plant increased to Level 3 Certification. Staff are currently testing to achieve certification and cross training to work in all areas of Utility Department. Assistant Public Works Director is fully certified for plant operation. FY2 Department Goal Evaluation 1. Successfully complete the demo and replacement of the Digester Blowers including the new structure to house the units adjacent to the Digester. This supports Goal 8 of the City of Kenai Comprehensive Plan to Protect and Enhance the natural resources and environment. • Not Achieved. Construction project will be awarded by end of fiscal year to be completed in FY26. 2. The new screw press came online in July 2023. Sufficient time to allow for system optimization and fine tuning of polymer and chemicals will be the goal for the coming year. This supports Goal 8 of the City of Kenai Comprehensive Plan to Protect and Enhance the natural resources and environment and Goal 4 Public Improvements & Services to provide adequate public improvements and services. • Achieved. 206 FY26 Department Goals 1. Revise job descriptions and positions to make all Utility Department positions cross trained between Water and Sewer Department and WWTP Department. This supports Goal 4 of the City of Kenai Comprehensive Plan of providing Public Improvements and Services. 2. Successfully complete the demo and replacement of the Digester Blowers including the new structure to house the units adjacent to the Digester. This supports Goal 8 of the City of Kenai Comprehensive Plan to Protect and Enhance the natural resources and environment. Future Considerations The existing Wastewater Treatment Plant has met historical needs by providing adequate treatment capacity and appropriate treatment capability. The department is currently working to treat additional wastewater flows and meet stricter effluent ammonia limits. These needs will be met by striving to continue to stay ahead of changing regulations and improving operator training. Although new DEC limits may impact treatment difficulty, staff and the facility continue to fulfill all requirements. SCADA and remote visibility of wastewater treatment plant is an ongoing issue being reviewed. 207 City of Kenai Fiscal Year 2026 Operating Budget Fund: 010 - Water & Sewer Fund Department: - Wastewater Treatment Plant Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 296,763$ 263,230$ 255,671$ 255,671$ 250,436$ (5,235)$ (2.05%) 0200 Overtime 9,082 12,111 13,084 13,084 11,330 (1,754) (13.41%) 0250 Holiday Pay - - - - - - - 0300 Leave - 3,736 9,183 9,183 10,138 955 10.40% 0400 Medicare 4,293 3,846 4,030 4,030 3,943 (87) (2.16%) 0450 Social Security - - - - - - - 0500 PERS 66,988 71,435 71,919 71,919 74,158 2,239 3.11% 0600 Unemployment Insurance - 213 1,390 1,390 1,360 (30) (2.16%) 0700 Workers Compensation 5,828 5,681 5,545 5,545 6,191 646 11.65% 0800 Health & Life Insurance 69,073 81,841 73,229 73,229 74,021 792 1.08% 0900 Supplemental Retirement 8,635 5,841 9,548 9,548 9,444 (104) (1.09%) Total Salaries & Benefits 460,662$ 447,934$ 443,599$ 443,599$ 441,021$ (2,578)$ (0.58%) Maintenance and Operations 2021 Office Supplies 172 246 1,600 1,600 1,600 - - 2022 Operating & Repair Supplies 75,548 71,899 106,950 106,950 112,450 5,500 5.14% 2024 Small Tools/Minor Equipment 10,485 8,997 23,720 23,720 14,250 (9,470) (39.92%) 2026 Computer Software 2,947 6,801 5,420 5,420 5,500 80 1.48% 4531 Professional Services 114,304 71,366 168,200 168,200 212,250 44,050 26.19% 4532 Communications 6,127 5,922 8,179 8,179 7,035 (1,144) (13.99%) 4533 Travel & Transportation 321 663 4,000 4,000 4,000 - - 4534 Advertising - 90 300 300 300 - - 4535 Printing & Binding 27 24 1,100 1,100 1,100 - - 4536 Insurance 31,855 25,413 36,813 36,813 36,544 (269) (0.73%) 4537 Utilities 278,049 266,487 270,113 270,113 272,712 2,599 0.96% 4538 Repair & Maintenance 572 8,964 28,800 28,800 11,833 (16,967) (58.91%) 4539 Rentals 3,760 752 4,000 4,000 4,000 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - 1,400 1,400 1,400 - - 4666 Books 177 183 1,000 1,000 1,000 - - 4667 Dues & Publications 306 3,544 4,800 4,800 4,800 - - 4999 Contingency - - - - - - - 5041 Miscellaneous 7,920 4,752 8,200 8,200 8,200 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 532,570$ 476,103$ 674,595$ 674,595$ 698,974$ 24,379$ 3.61% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 6,020 - - - - - 9090 Transfers Out 520,300 953,579 218,900 218,900 272,000 53,100 24.26% Total Capital Outlay and Transfers 520,300$ 959,599$ 218,900$ 218,900$ 272,000$ 53,100$ 24.26% Department Total:1,513,532$ 1,883,636$ 1,337,094$ 1,337,094$ 1,411,995$ 74,901$ 5.60% 208 City of Kenai Fiscal Year 2026 Operating Budget Fund: 010 - Water & Sewer Fund Department: - 67 - Wastewater Treatment Plant 2022 Operating &Repair Supplies.The most significant operating supply for the department are the chemicals utilized in the treatment process. Other supplies include testing supplies and fuel for vehicles. 4538 Repair &Maintenance.Professional services for repair and maintenance of the system, including electrical items, and lighting. 2024 Small Tools/Minor Equipment.Equipment tools and parts,lab supplies, fuel,oil and grease.Office furniture and computer replacement for three computers. 5041 Miscellaneous. State of Alaska DEC Annual permit review fees. 4531 Professional Services.Telemetry and other consulting services used to efficient and effectively manage the utility's operation, including lab testing and equipment calibration.Waste hauling service,vaccinations and ADEC permit testing. Sludge disposal landfill fees. Capital Improvements/Special Projects:WWTP Permit Renewal $50,000.. 9090 Transfers Out.$122,000 Central administrative charges from General Fund and $150,000 transfer to Wastewater Treatment Plant capital projects. 4533 Transportation. Training certifications conferences. 209 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- Airport Fund Summary Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues State & Federal Grants 1,249,807$ 185,760$ 37,700$ 24,875$ 47,167$ Usage Fees Fuel Sales 38,298 43,694 45,000 42,355 45,000 Fuel Flowage 16,322 16,432 17,000 17,286 17,000 Float Plane 1,915 2,280 2,000 2,285 2,000 Tie Down 10,015 12,840 10,500 13,755 13,000 Landing 365,551 407,678 384,855 365,793 410,000 Plane Parking 19,166 11,429 22,000 11,709 12,000 Total Usage Fees 451,267 494,353 481,355 453,183 499,000 Rents and Leases - Land 559,207 550,127 708,089 635,266 687,791 Miscellaneous Penalty and Interest 5,929 2,043 3,000 5,817 5,000 Interest on Investments 80,860 288,474 120,000 35,000 240,000 Other 43,570 231,843 170,000 123,023 125,617 Total Miscellaneous 130,359 522,360 293,000 163,840 370,617 Terminal Revenue Parking Fees 215,983 243,199 225,000 241,777 250,000 Rents and Leases 690,036 544,899 522,336 387,102 580,029 Penalty and Interest 5,134 11,635 5,000 6,425 5,000 Car Rental Commissions 186,928 171,038 185,000 175,213 185,000 Advertising Commissions 19,086 22,041 28,000 30,955 28,000 Miscellaneous 2,829 6,087 3,000 4,670 3,000 Total Terminal Revenue 1,119,996 998,899 968,336 846,142 1,051,029 Transfers In Capital Project Fund 286 337 - 185,331 - Airport Land Trust Fund 1,028,478 1,065,518 1,090,387 1,094,116 1,099,774 Total Transfers In 1,028,764 1,065,855 1,090,387 1,279,447 1,099,774 Total Revenues 4,539,400 3,817,354 3,578,867 3,402,753 3,755,378 Expenditures Airport Terminal 568,901 361,252 693,273 643,273 657,249 Airport Airfield 1,889,544 437,729 2,222,638 1,954,580 2,292,367 Airport Administration 332,670 289,949 378,370 378,370 402,584 Airport Other Buildings and Areas 165,156 625,855 224,878 (226,190) 217,329 Airport Training Facility 108,706 159,337 164,987 168,237 152,900 Total Expenditures 3,064,977 1,874,122 3,684,146 2,918,270 3,722,429 Transfers Transfer to Capital Projects 2,251,842 2,251,842 25,817 796,875 1,265,100 Transfer to General Fund - - - - - Total Transfers 2,251,842 2,251,842 25,817 796,875 1,265,100 Total Expenditures & Transfers 5,316,819 4,125,964 3,709,963 3,715,145 4,987,529 Contribution To/(From) Fund Balance:(777,419) (308,610) (131,096) (312,392) (1,232,151) Projected Lapse (6%)- - 147,813 148,188 151,706 Adjusted (Deficit)/Surplus 16,717 (164,204) (1,080,445) Beginning Fund Balance 3,887,242 3,109,823 2,095,481 2,801,213 2,637,009 Ending Fund Balance 3,109,823$ 2,801,213$ 2,112,198$ 2,637,009$ 1,556,564$ 210 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- Airport Summary - Line Item Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 573,425$ 511,482$ 587,856$ 587,856$ 584,090$ (3,766)$ (0.64%) 0200 Overtime 32,033 30,748 39,829 39,829 42,719 2,890 7.26% 0250 Holiday Pay - - - - - - - 0300 Leave 45,699 23,122 8,156 8,156 11,179 3,023 37.06% 0400 Medicare 9,376 8,197 9,222 9,222 9,250 28 0.30% 0450 Social Security 2,039 2,146 1,534 1,534 6,068 4,534 295.57% 0500 PERS 128,123 138,806 161,345 161,345 170,501 9,156 5.67% 0600 Unemployment Insurance - 459 3,181 3,181 3,191 10 0.31% 0700 Workers Compensation 9,810 8,494 9,498 9,498 10,488 990 10.42% 0800 Health & Life Insurance 150,754 153,128 159,797 159,797 159,797 - - 0900 Supplemental Retirement 10,465 8,175 16,488 16,488 13,872 (2,616) (15.87%) Total Salaries & Benefits 961,724$ 884,757$ 996,906$ 996,906$ 1,011,155$ 14,249$ 1.43% Maintenance and Operations 2021 Office Supplies 1,390 943 1,650 1,650 1,625 (25) (1.52%) 2022 Operating & Repair Supplies 268,831 227,494 314,850 314,850 339,154 24,304 7.72% 2024 Small Tools/Minor Equipment 22,557 21,905 13,540 13,540 17,260 3,720 27.47% 2026 Computer Software 7,761 4,903 8,130 8,130 8,180 50 0.62% 4531 Professional Services 21,816 23,770 92,035 92,035 86,388 (5,647) (6.14%) 4532 Communications 15,535 14,635 14,602 14,602 13,644 (958) (6.56%) 4533 Travel & Transportation 11,392 8,025 18,610 18,610 25,870 7,260 39.01% 4534 Advertising 2,865 3,910 9,500 9,500 10,000 500 5.26% 4535 Printing & Binding 1,691 1,480 2,800 2,800 2,800 - - 4536 Insurance 143,829 118,122 161,309 161,309 149,129 (12,180) (7.55%) 4537 Utilities 476,966 410,589 560,077 560,077 569,462 9,385 1.68% 4538 Repair & Maintenance 158,872 161,859 255,612 261,862 282,237 26,625 10.42% 4539 Rentals 2,280 2,429 6,300 6,300 6,300 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications 1,736 493 1,375 1,375 1,475 100 7.27% 4999 General Contingency - - - - - - - 5041 Miscellaneous 32,927 7,235 6,250 6,250 3,750 (2,500) (40.00%) 5045 Depreciation - - - - - - - 5047 Grants to Agencies - 20,316 - - - - - Total Maint. and Operations 1,170,448$ 1,028,108$ 1,466,640$ 1,472,890$ 1,517,274$ 50,634$ 3.45% Capital Outlay & Transfers 8061 Land - 4,898 - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment 5,617 4,086 - - - - - 9090 Transfers 1,988,175 2,620,477 1,246,417 1,245,349 2,459,100 1,212,683 97.29% Total Capital Outlay and Transfers 1,993,792$ 2,629,461$ 1,246,417$ 1,245,349$ 2,459,100$ 1,212,683$ 97.29% Department Total:4,125,964$ 4,542,326$ 3,709,963$ 3,715,145$ 4,987,529$ 1,277,566$ 34.44% 211 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 – Airport Fund Department: 461 – Airport Terminal Mission Provide high quality, safe air travel services for the citizens of the Kenai Peninsula and visitors through services and facilities. Functions & Responsibilities Airport Administration is responsible for general management, regulatory compliance, development of the terminal facilities. These functions include airline recruitment and support of leases within the terminal. Organizational Chart *The Organizational Chart depicts Airport exclusive employees and does not include employees from other departments which are allocated to the Airport and the supervision of those employees is performed outside of the Airport. Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Administrative Assistant II .33 14 .33 14 .33 14 .33 14 .33 14 .33 14 Building Maintenance Lead Technician .17 19 .17 19 .17 19 .17 19 .17 19 .17 19 Building Maintenance Technician .17 17 .17 17 .17 17 .17 16 .17 16 .17 16 Airport Operations Specialist (2)t 1 16 1 16 1 16 1 16 1 16 1 16 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Administrative Assistant II 4 7.5 - - - - Building Maintenance Lead Technician 0 2 5 5 5 5 Building Maintenance Technician 0 2 5 5 5 5 Airport Operations Specialist (2) 74 - - - - - City Manager Airport Manager Administrative Assistant II Airport Operations Supervisor Airport Operations Specialist (2) 212 Performance Measures Calendar Year 2021 2022 2023 2024 2025 Enplanements 67,844 73,465 **71,605 75,449 *77,330 Percent Change from Previous Year ▲ 109% ▲10% ▼3% ▲5% ▲2% Percentage of Tenant Areas Leased 87% 87% 83% 83% 98% *Projected Figures based on 4-year average. **Reflects RAVN leaving in October 2023. FY25 Department Goals Evaluation Encourage and promote safe and economical travel through the Kenai Airport in support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 – Quality of Life to ensure that Kenai is a community where people are safe, Goal 4 – Public Improvements and Services to provide adequate public improvement services in Kenai, and Goal 5 – Provide transportation systems that are efficient and adequate to serve the regional needs of the community. 1. Complete Terminal landscaping • Achieved. 2. Lease 100% of in-terminal spaces. • Partially Achieved. 98% of the spaces have been rented. The Airport Restaurant Concession Agreement has been completed and Echo Lakes Meats was introduced. The Airport also expects to fill the third Airline Tenant Area in June. 3. Complete the addition of cameras in the terminal. • Not Achieved. This is being pushed back to FY26. FY26 Department Goals 1. Lease 100% of the terminal spaces. 2. Conduct a survey of tenants and travelers on the use of the terminal. 3. Document Department Policies and Procedures.12 policies and procedures will be developed in 2026. Future Considerations The terminal parking lot is reaching the end of its useful life. Reconstruction will be costly, revenue generating parking lots are not AIP eligible. Plan for reconstruction in the long term which may include a phased approach to the project. 213 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- Airport Terminal Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 111,865$ 97,109$ 118,883$ 118,883$ 119,112$ 229$ 0.19% 0200 Overtime 2,112 2,310 9,976 9,976 8,904 (1,072) (10.75%) 0250 Holiday Pay - - - - - - - 0300 Leave - 1,765 2,113 2,113 3,508 1,395 66.02% 0400 Medicare 1,614 1,472 1,900 1,900 1,907 7 0.37% 0450 Social Security - - - - - - - 0500 PERS 29,140 29,426 34,483 34,483 36,267 1,784 5.17% 0600 Unemployment Insurance - 86 655 655 658 3 0.46% 0700 Workers Compensation 2,153 1,986 2,503 2,503 3,066 563 22.49% 0800 Health & Life Insurance 42,101 42,768 44,626 44,626 44,626 - - 0900 Supplemental Retirement 2,740 2,036 2,918 2,918 4,148 1,230 42.15% Total Salaries & Benefits 191,725$ 178,958$ 218,057$ 218,057$ 222,196$ 4,139$ 1.90% Maintenance and Operations 2021 Office Supplies 455 373 650 650 650 - - 2022 Operating & Repair Supplies 15,971 15,543 18,000 18,000 18,000 - - 2024 Small Tools/Minor Equipment 4,952 2,941 1,000 1,000 1,000 - - 2026 Computer Software 2,000 833 2,000 2,000 2,000 - - 4531 Professional Services 490 242 31,700 31,700 2,000 (29,700) (93.69%) 4532 Communications 4,591 1,493 3,683 3,683 2,383 (1,300) (35.30%) 4533 Travel & Transportation - 391 1,600 1,600 1,600 - - 4534 Advertising 796 380 1,500 1,500 2,000 500 33.33% 4535 Printing & Binding 549 328 800 800 800 - - 4536 Insurance 15,412 11,851 17,935 17,935 17,753 (182) (1.01%) 4537 Utilities 128,268 139,511 162,093 162,093 146,487 (15,606) (9.63%) 4538 Repair & Maintenance 134,144 138,997 172,455 172,455 178,780 6,325 3.67% 4539 Rentals - 199 - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous (1) 73 - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 307,627$ 313,155$ 413,416$ 413,416$ 373,453$ (39,963)$ (9.67%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 2,852 - - - - - 9090 Transfers Out 111,900 133,480 61,800 61,800 61,600 (200) (0.32%) Total Capital Outlay and Transfers 111,900$ 136,332$ 61,800$ 61,800$ 61,600$ (200)$ (0.32%) Department Total:611,252$ 628,445$ 693,273$ 693,273$ 657,249$ (36,024)$ (5.20%) 214 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- 61 - Airport Terminal 2022 Operating &Repair Supplies.Janitorial supplies, generator fuel, and other general operating supplies for operation of the terminal, including ice melt, pay station supplies, and parking permits/violations. 4538 Repair &Maintenance.Professional services for repair and maintenance of the terminal including janitorial and security services. Annual mechanical,AED and fire systems inspections. Window washing, elevator repairs, parking machine monitoring and annual warranty, flight monitor systems 'cloud' services and website link. 4531 Professional Services.Consulting service for Airline Operating Agreement and miscellaneous services. 9090 Transfers Out.$61,600 Central administration charges from General Fund. 215 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 – Airport Fund Department: 62 – Airport Airfield Mission To ensure the safety and security of aircraft and the traveling public and to operate the airport in compliance with the rules, regulations, and standards prescribed, including but not limited to, Title 14 of Code Federal Regulations Part 139. Functions & Responsibilities The Airport Operations Section is responsible for the daily operation and maintenance of the airport. Organizational Chart Staffing FY22 Actual FY23 Actual Actual FY24 Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Airport Operations Supervisor 1 20 1 20 1 21 1 21 1 21 1 21 Airport Operations Specialist (2) 1 16 1 16 1 16 1 16 1 16 1 16 Seasonal Equipment Operator (2) .83 16 .83 16 .83 16 .83 16 .83 16 .83 16 Temporary Equipment Operator .19 T16 .39 T16 .39 T16 .39 T16 .39 T16 .39 T16 Average Overtime per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Airport Operations Supervisor 287 226 38 173 173 173 Airport Operations Specialist (2) 45 271 240 160 160 160 Seasonal Equipment Operator (2) 228 47 170 150 150 150 Temporary Equipment Operator 14 - - - - - City Manager Airport Manager Administrative Assistant II Airport Operations Supervisor Airport Operations Specialist (2) Airport Seasonal Equipment Operator (2) 216 Performance Measures Calendar Year 2021 2022 2023 2024 2025 (Projected) Hazing Activity 2,852 4,554 10,715 7,925 6,511 Bird Strikes 2 2 1 1 0 Airfield Workorders Completed ‡ ‡ 198 ‡ 303 114 205 FAA Annual Inspection Findings 2 15 1 3 TBD *NO FAA Certification Inspection due to COVID-19 ‡Airfield Work Order Tracking began 4/28/2022 FY25 Department Goals Evaluation The following goals support the Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 5 – Transportation: Provide transportation systems that are efficient and adequate to serve the regional needs of the community: 1. Receive no FAA findings during the annual Airport Certification Inspection. • Not Achieved. There were three findings during the inspection which included airport sand gradation being too large, not completing the wildlife hazard management plan review, and utilization of the wildlife report log. All of these issues were quickly resolved. 2. Complete the annual wildlife hazard management plan yearly review on time. • Achieved- The airport proactively self-identified that a review was not documented. Two reviews were then completed. At the time of the finding and during the routine schedule on time in July. By the airport taking these proactive steps the finding was issued and closed out at the same time. 3. Hire and train a new operations supervisor. • Achieved. A new supervisor was hired and has been trained over the past year. FY26 Department Goals 1. Receive no FAA findings during the annual Airport Certification Inspection. 2. Reduce wildlife interactions and hazing events. Hazing Activity will be reduced by 5% by utilizing sound producing devices. Future Considerations The Airport has a substantial list of FAA Grant funded projects in the next two years to include: crack sealing the apron and taxiway Juliet, Acquiring a new loader and plow truck, conducting a new master plan, ARFF building boiler replacement, perimeter fence line, rehabilitating runway 2L, acquiring a new ARFF Vehicle, and followed by a rehabilitation of Taxiways A, C, K, L. It is going to be important to stay vigilant to ensure that they are completed on time and work closely with all tenants and users of the airport to create the least amount of disruption as possible. While the transition through these projects will at times be difficult, it puts the airport in a great position to support the City of Kenai economically for the next 20 years. 217 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- Airport Airfield Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 247,800$ 221,805$ 248,974$ 248,974$ 246,275$ (2,699)$ (1.08%) 0200 Overtime 27,816 27,674 28,575 28,575 32,584 4,009 14.03% 0250 Holiday Pay - - - - - - - 0300 Leave 32,507 11,301 2,407 2,407 3,194 787 32.70% 0400 Medicare 4,393 3,736 4,060 4,060 4,090 30 0.74% 0450 Social Security 2,039 2,048 1,534 1,534 6,068 4,534 295.57% 0500 PERS 59,461 59,524 67,649 67,649 71,926 4,277 6.32% 0600 Unemployment Insurance - 212 1,400 1,400 1,410 10 0.71% 0700 Workers Compensation 5,866 5,250 5,740 5,740 6,264 524 9.13% 0800 Health & Life Insurance 50,419 51,244 53,444 53,444 53,444 - - 0900 Supplemental Retirement 3,635 2,724 8,571 8,571 4,746 (3,825) (44.63%) Total Salaries & Benefits 433,936$ 385,518$ 422,354$ 422,354$ 430,001$ 7,647$ 1.81% Maintenance and Operations 2021 Office Supplies 246 239 500 500 475 (25) (5.00%) 2022 Operating & Repair Supplies 194,991 170,701 237,000 237,000 279,804 42,804 18.06% 2024 Small Tools/Minor Equipment 11,069 16,531 10,960 10,960 13,960 3,000 27.37% 2026 Computer Software 2,818 1,792 3,020 3,020 3,020 - - 4531 Professional Services 9,346 8,774 16,935 16,935 45,188 28,253 166.83% 4532 Communications 6,551 7,269 7,440 7,440 7,740 300 4.03% 4533 Travel & Transportation 4,860 3,735 13,710 13,710 11,710 (2,000) (14.59%) 4534 Advertising 132 692 500 500 500 - - 4535 Printing & Binding 514 544 1,000 1,000 1,000 - - 4536 Insurance 123,133 101,106 138,443 138,443 123,229 (15,214) (10.99%) 4537 Utilities 190,769 182,496 244,676 244,676 284,540 39,864 16.29% 4538 Repair & Maintenance 5,639 12,072 26,300 29,300 26,300 - - 4539 Rentals 778 890 4,500 4,500 4,500 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous 2,072 622 500 500 500 - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 552,918$ 507,463$ 705,484$ 708,484$ 802,466$ 96,982$ 13.75% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 1,358,375 2,057,310 1,120,617 1,120,617 1,925,000 804,383 71.78% Total Capital Outlay and Transfers 1,358,375$ 2,057,310$ 1,120,617$ 1,120,617$ 1,925,000$ 804,383$ 71.78% Department Total:2,345,229$ 2,950,291$ 2,248,455$ 2,251,455$ 3,157,467$ 909,012$ 40.43% 218 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- 62 - Airport Airfield 2022 Operating &Repair Supplies.Supplies including fuel, brooms, runway lights, solid deicer, urea, potassium acetate, nitrogen, wildlife hazing supplies,PPE's,loader tires, propane, diesel exhaust fluid, runway sand and miscellaneous operating supplies. Capital Improvements/Special Projects: Foam Replacement $42,804. 4538 Repairs and Maintenance.Annual calibrations, fire alarm and suppression system testing, boiler and mechanical inspections and service agreements. Includes miscellaneous contractor repairs. 2024 Small Tools &Minor Equipment.Includes 4 computer replacements,KFD structural gear (2 sets),and radios.Two bed frames and one recliner. 4539 Rentals. Annual Air Faire tents, tables and chairs rental. 4531 Professional Services.Annual stormwater permit, pre- employment tests,annual hazard management plan review and other professional services.Capital Improvements/Special Projects: Foam Disposal $29,253. 9090 Transfers Out.$1,059,900 Central administrative charges from General Fund and $865,100 transfer to Airport capital projects. 219 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 – Airport Fund Department: 463 – Airport Administration Mission The mission of Kenai Municipal Airport is to be the commercial air transportation gateway to the Kenai Peninsula Borough and West Cook Inlet. Functions & Responsibilities Airport Administration is responsible for general management, regulatory compliance, and development of the airport. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Airport Manager 1 25 1 25 1 25 1 25 1 25 1 25 Administrative Assistant II .67 14 .67 14 .67 14 .67 14 .67 14 .67 14 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Airport Manager N/A N/A N/A N/A N/A N/A Administrative Assistant II 19 22 27 32 32 32 Performance Measures Calendar Year 2021 2022 2023 2024 2025* Enplanements 67,844 73,465 71,605 75,449 77,329 *Projected Fiscal Year 2021 2022 2023 2024 2025 * Cost per Enplaned Passenger $ 12.53 $ 7.65 $ 7.96 $ 7.42 $ 7.19 Airline Rents & Leases $ 249,665 $ 201,462 $ 350,375 $ 280,516 $ 297,638 Airline Landing Fees $ 257,574 $ 211,221 $ 226,562 $ 253,255 $ 244,855 FAA Grant Offers $ 2,220,201 $ 2,175,398 $ 313,625 $ 2,458,804 $ 30,160,800 *Projected City Manager Airport Manager Administrative Assistant II 220 FY25 Department Goals Evaluation 1. Update a new airline operating agreement for the next 5 years. • Partially Achieved. The Airport has updated the terms in the Airline operating agreement. This is scheduled to be completed in June 2025. 2. Air Service Development. This will involve identifying current patterns, understanding passenger demand, evaluating potential routes, and assessing the economic feasibility of new service routes as well as current routes. This will include completing the leakage study. By addressing these aspects, the airport can strategically plan services to capture more traffic and enhance connectivity with the lower 48 states. The Airport will also look to apply for the Small Community Air Service Development Program Grant. • Partially Achieved. A leakage study was completed that shows there is a market for additionally service. We have worked with Volaire and reached out to Airlines to showcase Kenai. The Administration will also be attending an airline conference in March. Additionally, the airport applied for the Small Community Air Service Development Grant. FY26 Department Goals The following goals support City of Kenai Comprehensive Plan Goal 2 – Economic Development to support the fiscal health of Kenai, Goal 4 – Public improvements and services: Provide adequate public improvements and services in Kenai, and Goal 5 – Transportation: Provide transportation systems that are efficient and adequate to serve the regional needs of the community: 1. Air Service Development. This will involve identifying current patterns, understanding passenger demand, evaluating potential routes, and assessing the economic feasibility of new service routes as well as current routes. This will include continuing to work with Volaire to showcase the findings of the leakage study. By addressing these aspects, the airport can strategically plan services to capture more traffic and enhance connectivity with the lower 48 states. The Airport will also look to apply for the Small Community Air Service Development Program Grant. The Airport will continue to attend conferences and hold discussions with Airlines. 2. Policy Documentation. The Airport Administration Department will document 12 policies in FY26. Future Considerations Consider the diversity of the airport’s revenue sources, and pursue additional revenue opportunities. 221 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- Airport Administration Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 154,363$ 143,749$ 153,916$ 153,916$ 158,524$ 4,608$ 2.99% 0200 Overtime 1,891 621 700 700 657 (43) (6.14%) 0250 Holiday Pay - - - - - - - 0300 Leave 13,192 9,150 2,335 2,335 2,922 587 25.14% 0400 Medicare 2,537 2,273 2,276 2,276 2,350 74 3.25% 0450 Social Security - - - - - - - 0500 PERS 29,192 38,833 41,375 41,375 45,096 3,721 8.99% 0600 Unemployment Insurance - 121 785 785 811 26 3.31% 0700 Workers Compensation 1,075 469 353 353 340 (13) (3.68%) 0800 Health & Life Insurance 42,099 42,717 44,625 44,625 44,625 - - 0900 Supplemental Retirement 2,226 2,394 4,013 4,013 4,091 78 1.94% Total Salaries & Benefits 246,575$ 240,327$ 250,378$ 250,378$ 259,416$ 9,038$ 3.61% Maintenance and Operations 2021 Office Supplies 689 331 500 500 500 - - 2022 Operating & Repair Supplies 394 756 850 850 850 - - 2024 Small Tools/Minor Equipment 1,335 677 580 580 1,300 720 124.14% 2026 Computer Software 943 1,454 1,110 1,110 1,160 50 4.50% 4531 Professional Services 11,980 2,579 38,400 38,400 34,200 (4,200) (10.94%) 4532 Communications 1,993 3,836 2,196 2,196 2,226 30 1.37% 4533 Travel & Transportation 6,424 3,830 3,300 3,300 12,560 9,260 280.61% 4534 Advertising 1,937 2,301 4,000 4,000 4,000 - - 4535 Printing & Binding 628 608 1,000 1,000 1,000 - - 4536 Insurance 5,284 5,165 4,931 4,931 8,147 3,216 65.22% 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications 1,736 493 1,375 1,375 1,475 100 7.27% 4999 Contingency - - - - - - - 5041 Miscellaneous 30,856 6,535 5,750 5,750 3,250 (2,500) (43.48%) 5045 Depreciation - - - - - - - 5047 Grants to Agencies - 20,316 - - - - - Total Maint. and Operations 64,199$ 48,881$ 63,992$ 63,992$ 70,668$ 6,676$ 10.43% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment 5,617 1,234 - - - - - 9090 Transfers Out 67,900 91,954 64,000 64,000 72,500 8,500 13.28% Total Capital Outlay and Transfers 73,517$ 93,188$ 64,000$ 64,000$ 72,500$ 8,500$ 13.28% Department Total:384,291$ 382,396$ 378,370$ 378,370$ 402,584$ 24,214$ 6.40% 222 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- 63 - Airport Administration 2024 Small Tools/Minor Equipment.Two computer and one printer replacements. 4534 Advertising.Newspaper advertising of agendas,work sessions etc., and air fair advertising. 4531 Professional Services.AIT domain, miscellaneous professional engineering and TSA clearance.Volaire professional services. 5041 Miscellaneous.Refreshments for meetings and vending machine supplies. 4533 Transportation.Miscellaneous travel and AK DOT DBE summit travel. 9090 Transfers Out.Central administrative charges from General Fund. 223 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 – Airport Fund Department: 464 – Other Buildings & Areas Mission To encourage growth and development of Airport lands by simplifying and streamlining the leasing processes to support the Airport and City’s goal of a thriving business community. Functions & Responsibilities Airport Administration and Planning work together on the general management, regulatory compliance, and development of airport lands that support both aviation and non-aviation related activities. Organizational Chart *The Organizational Chart depicts Airport exclusive employees and does not include employees from other departments which are allocated to the Airport and the supervision of those employees is performed outside of the Airport. Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grad e Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade City Planner/Planning Director .30 23 .30 23 .30 23 .30 23 .30 23 .30 23 Building Maintenance Lead Technician .17 19 .17 19 .17 19 .17 19 .17 19 .17 19 Building Maintenance Technician .17 17 .17 17 .17 17 .17 17 .17 17 .17 17 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 City Planner/ Planning Director N/A N/A N/A N/A N/A N/A Building Maintenance Lead Technician 10 5 0 5 5 5 Building Maintenance Technician 10 4 0 5 5 5 City Manager Airport Manager Administrative Assistant II 224 Performance Measures – Airport Lands Fiscal Year 2021 2022 2023 2024 2025 Airport Land Sale Permanent Fund (ALSPF) $ 30,434,755 $ 30,980,525 $ 26,202,338 $ 27,677,470 $ 28,792,533 Transfers into Airport Operations from ALSPF $ 969,922 $ 1,025,736 $ 1,076,665 $ 1,065,518 $ 1,094,116 Airport Fund Land Leases $ 504,665 $ 512,254 $ 508,309 $ 532,323 $ 708,089 Leased Parcels – in Reserve 27 28 29 29 30 Leased Parcels – outside Reserve 12 10 12 12 12 Special Use Permits – inside the Reserve 8 7 6 6 7 Special Use Permits – outside Reserve 0 2 4 - 5 * Projected 2025 Figures based on previous five-year average Performance Measures – Float Plane Basin Calendar Year 2021 2022 2023 2024 2025* Slips Available for Lease 20 20 35 35 35 Float Plane Slips Leased (tenants) 7 6 10 14 14 Slip Rental $ 340 $ 600 $ 600 $ 1,960 $ 1,958 Water Landings 602 675 909 1,600 1,569 Fuel Sold (Gallons) 2,647 3,892 6,862 5,624 7,618 Transient Parking Fees $ 130 $ 140 $ 140 $ 115 $ 135 * Projected 2025 Figures based on previous five-year average FY25 Department Goals Evaluation 1. Complete a long-term lease for the fueling station at the float plane basin. An RFP will be released that will reduce risk for the airport, create a business opportunity, and increase demand. • Partially Achieved- The airport has evaluated airport agreements, began drafting an RFP, and researched interested parties. An RFP will be released in the Fall of FY26. FY26 Department Goals 1. Develop the west side of the airport next to the float plane basin. This will involve subdividing lease lots in conjunction with the design of taxiway Sierra, advertising to potential lessees, and exploring funding options. 2. Documentation of Department Policies and Procedures. The Department will document 12 policies in FY26. Future Considerations The float plane basin has a lot of opportunities in the future with the planned development of Taxiway S and lease lots. This could create additional opportunities for general aviation leases at the float plane basin. A willow Street extension could create additional opportunities for larger lease lots to commercial operators. Both of these projects have been submitted to the FAA and are being evaluated for funding eligibility in conjunction with the Airport Master Plan. 225 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- Other Buildings and Areas Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 59,397$ 48,819$ 66,083$ 66,083$ 60,179$ (5,904)$ (8.93%) 0200 Overtime 214 143 578 578 574 (4) (0.69%) 0250 Holiday Pay - - - - - - - 0300 Leave - 906 1,301 1,301 1,555 254 19.52% 0400 Medicare 832 716 986 986 903 (83) (8.42%) 0450 Social Security - 98 - - - - - 0500 PERS 10,330 11,023 17,838 17,838 17,212 (626) (3.51%) 0600 Unemployment Insurance - 40 341 341 312 (29) (8.50%) 0700 Workers Compensation 716 789 902 902 818 (84) (9.31%) 0800 Health & Life Insurance 16,135 16,399 17,102 17,102 17,102 - - 0900 Supplemental Retirement 1,864 1,021 986 986 887 (99) (10.04%) Total Salaries & Benefits 89,488$ 79,954$ 106,117$ 106,117$ 99,542$ (6,575)$ (6.20%) Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 41,986 31,430 58,000 58,000 39,000 (19,000) (32.76%) 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software 2,000 800 2,000 2,000 2,000 - - 4531 Professional Services - 12,175 5,000 5,000 5,000 - - 4532 Communications 2,400 2,037 1,283 1,283 1,295 12 0.94% 4533 Travel & Transportation 108 69 - - - - - 4534 Advertising - 537 1,500 1,500 1,500 - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities 37,266 37,492 46,171 46,171 43,885 (2,286) (4.95%) 4538 Repair & Maintenance 1,105 1,747 3,007 3,007 23,307 20,300 675.09% 4539 Rentals 1,502 1,340 1,800 1,800 1,800 - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - 5 - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 86,367$ 87,632$ 118,761$ 118,761$ 117,787$ (974)$ (0.82%) Capital Outlay & Transfers 8061 Land - 4,898 - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 450,000 243,986 - (1,068) 400,000 400,000 - Total Capital Outlay and Transfers 450,000$ 248,884$ -$ (1,068)$ 400,000$ 400,000$ - Department Total:625,855$ 416,470$ 224,878$ 223,810$ 617,329$ 392,451$ 174.52% 226 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- 64 - Other Buildings & Areas 2022 Operating &Repair Supplies.Fuel for resale at the Airport's Float Plane Basin and other miscellaneous operating supplies. 4538 Repair &Maintenance.Boiler inspection, device registration and miscellaneous repairs. 4531 Professional Services.Appraisal fees, engineering and recording costs for the leasing of Airport land. 4539 Rentals. Cost of portable toilets rental. 4534 Advertising.Advertising for float plane basin and land brochures. 9090 Transfer Out. $400,000 Roof Animal Control Building. 227 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 – Airport Fund Department: 465 – Alaska Fire Training Facility Mission To be the premier aircraft and firefighting training facility for the State of Alaska by encouraging use and maintaining equipment and buildings. Functions & Responsibilities Airport Administration is responsible for general management, regulatory compliance, and development of the Alaska Fire Training Facility. Staffing – Year to year management agreement. Performance Measures Fiscal Year 2021 2022 2023 2024 2025 Students 241 300 181 169 157* Class Trainings 35 40 20 20 22* Facility SF Leased 8,241 4,441 4,441 4,441 4,441 Facility Repairs & Maintenance $ 3,127 $ 3,500 $ 8,261 $ 19,763 $ 16,966 (ytd) * represents the training season from April 2024 through October 2025 FY25 Department Goal Evaluations The following goals support the Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1: Promote and encourage Quality of Life in Kenai, Goal 2 - Provide Economic Development to support the fiscal health of Kenai, Goal 3 - Land Use, and Goal 4 - Public Improvements and Services: 1. Establish a long-term janitorial contract. • Partially Achieved- The Airport has established a monthly contract for the Janitorial contract and determined the needs of the facility moving forward. The Airport has also explored options internally. 2. Rent out the unused office space to another business. The Airport will look for specific ways to market the space to generate additional revenue and establish a long-term partnership. • Not Achieved- The Airport has conducted multiple tours and reached out to interested parties. The administration has reached out and encouraged the current tenant to become long term tenants. 228 FY26 Department Goals 1. Rent out the unused office space to another business. The Airport will look for additional new ways to market the space to generate additional revenue and establish long-term partnerships. These partnerships should include. a) A facility maintenance program. b) A measurable goal to increase class/training participation at the facility. c) A program for accountability and efficiency with available resources d) Long term leases 2. Document department Policies and Procedures. The department will document 12 policies in FY26. Future Considerations Long-range considerations should be given to the financial stability of the Alaska Regional Fire Training Center. 229 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- Airport Training Facility Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies 15,489 9,064 1,000 1,000 1,500 500 50.00% 2024 Small Tools/Minor Equipment 5,201 1,756 1,000 1,000 1,000 - - 2026 Computer Software - 24 - - - - - 4531 Professional Services - - - - - - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - - 2,000 2,000 2,000 - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities 120,663 51,090 107,137 107,137 94,550 (12,587) (11.75%) 4538 Repair & Maintenance 17,984 9,043 53,850 57,100 53,850 - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 159,337$ 70,977$ 164,987$ 168,237$ 152,900$ (12,087)$ (7.33%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out - 93,747 - - - - - Total Capital Outlay and Transfers -$ 93,747$ -$ -$ -$ -$ - Department Total:159,337$ 164,724$ 164,987$ 168,237$ 152,900$ (12,087)$ (7.33%) 230 City of Kenai Fiscal Year 2026 Operating Budget Fund 008 - Airport Fund Department:- 65 - Airport Training Facility 2022 Operating, Repair & Maintenance. Janitorial supplies.4534 Advertising.Marketing of office space and ARFF training. 2024 Small Tools & Minor Equipment. Miscellaneous tools. 4538 Repair &Maintenance.Fire suppression system testing, elevator testing and maintenance, custodial services,equipment inspection contract and other general maintenance items. 231 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department:- Title III Summary Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues State Grants 260,288$ 278,855 261,646$ 277,107$ 237,492$ Federal Grants - - - - - USDA Grant 22,022 24,966 22,000 25,000 22,000 Choice Waiver 68,496 103,428 80,000 100,000 100,000 KPB Grant 186,143 186,143 186,143 186,143 185,846 Other Grants - - - 905 - Rents and Leases 7,398 12,479 10,000 7,562 8,500 Donations 25,330 20,720 27,500 27,930 27,500 Donation - Senior Connection 100,000 102,850 120,000 120,000 120,000 Meal Donations 87,969 93,718 97,650 91,000 95,650 Transfer from General Fund - Operations 241,562 199,476 217,467 224,830 286,397 Other 185 60 300 3,556 300 Total Revenue 999,393 1,022,695 1,022,706 1,064,033 1,083,685 Expenditures Senior Citizen Access 219,553 224,366 233,071 232,892 242,178 Congregate Meals 130,016 140,210 184,526 226,393 238,713 Home Meals 459,299 484,983 433,927 441,377 421,539 Senior Transportation 97,583 113,641 130,479 130,596 143,672 Choice Waiver 89,433 67,902 85,724 85,490 71,398 Total Expenditures 995,884 1,031,102 1,067,727 1,116,748 1,117,500 Contribution To/(From) Fund Balance:3,509 (8,407) (45,021) (52,715) (33,815) Projected Lapse (5%)- - 45,021 47,472 47,465 Adjusted (Deficit)/Surplus 3,509 (8,407) - (5,243) 13,650 Beginning Fund Balance (3,509) - - (8,407) (13,650) Ending Fund Balance -$ (8,407)$ -$ (13,650)$ -$ 232 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department:- Title III Summary - Line Item Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 344,152$ 300,631$ 355,846$ 369,371$ 374,546$ 18,700$ 5.26% 0200 Overtime 939 586 699 699 776 77 11.02% 0250 Holiday Pay - - - - - - - 0300 Leave 10,071 8,591 11,884 11,884 13,126 1,242 10.45% 0400 Medicare 5,023 4,342 5,342 5,342 5,633 291 5.45% 0450 Social Security 4,140 3,333 4,332 4,332 4,557 225 5.19% 0500 PERS 71,313 68,865 76,715 76,715 86,062 9,347 12.18% 0600 Unemployment Insurance - 236 1,842 1,842 1,941 99 5.37% 0700 Workers Compensation 3,956 3,528 4,173 4,173 4,996 823 19.72% 0800 Health & Life Insurance 108,400 114,289 114,900 114,900 128,261 13,361 11.63% 0900 Supplemental Retirement 9,989 7,664 7,992 7,992 7,851 (141) (1.76%) Total Salaries & Benefits 557,983$ 512,065$ 583,725$ 597,250$ 627,749$ 44,024$ 7.54% Maintenance and Operations 2021 Office Supplies 778 643 1,175 1,175 1,400 225 19.15% 2022 Operating & Repair Supplies 189,621 184,330 188,923 194,319 196,100 7,177 3.80% 2024 Small Tools/Minor Equipment 3,923 2,261 11,025 11,642 2,955 (8,070) (73.20%) 2026 Computer Software 4,366 4,045 4,545 4,545 4,755 210 4.62% 4531 Professional Services 8,260 8,144 10,100 38,249 9,750 (350) (3.47%) 4532 Communications 2,297 2,681 2,500 2,500 2,350 (150) (6.00%) 4533 Travel & Transportation 3,450 1,650 4,700 5,533 4,700 - - 4534 Advertising 421 281 400 400 450 50 12.50% 4535 Printing & Binding 3,141 2,497 4,050 4,200 4,400 350 8.64% 4536 Insurance 18,861 16,247 20,361 20,361 21,936 1,575 7.74% 4537 Utilities 50,328 47,242 53,393 53,393 53,931 538 1.01% 4538 Repair & Maintenance 350 678 2,800 2,800 2,670 (130) (4.64%) 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.10,873 8,515 10,873 10,873 13,823 2,950 27.13% 4541 Postage 1,026 512 925 925 1,050 125 13.51% 4666 Books - - - - - - - 4667 Dues & Publications 625 661 932 1,283 1,281 349 37.45% 4999 General Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 298,320$ 280,387$ 316,702$ 352,198$ 321,551$ 4,849$ 1.53% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 13,007 - - - - - 9090 Transfers 174,800 171,440 167,300 167,300 168,200 900 0.54% Total Capital Outlay and Transfers 174,800$ 184,447$ 167,300$ 167,300$ 168,200$ 900$ 0.54% Department Total:1,031,103$ 976,899$ 1,067,727$ 1,116,748$ 1,117,500$ 49,773$ 4.66% 233 City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 019 – Senior Citizens Fund Department: Senior Services To serve as a community focal point for senior services where adults 60+ come together for fellowship and program participation, to engage in opportunities for dignity and personal growth, to improve their quality of life, to support the needs of older individuals, to enhance their independence, and to broaden their involvement within the community. Functions & Responsibilities The Senior Center serves as a gateway to the nation’s aging network – connecting older adults to vital community services that can help them stay healthy and independent. The Senior Center is serving our older citizens who were instrumental in building the City of Kenai. As the City’s population ages, the Senior Center continues to provide services that promote quality of life and maximize independence, while allowing seniors to stay within the community of their choice. The Center serves the City of Kenai, Salamatof, Kalifornsky Beach, Cohoe, and Kasilof. Services and programs are available for seniors 60 + from 8 am – 5 pm, Monday through Friday. The Senior Center offers a wide variety of programs and services, including:  Meal and nutrition programs  Information and assistance  Health, fitness, and wellness programs  Transportation services  Benefits counseling  Employment assistance  Volunteer opportunities  Shopping Assistance  Social and recreational activities  Education and art programs  Intergenerational programs How is the Senior Center Funded? To sustain its operations, the Center relies on a diverse range of resources, including support from the City of Kenai, federal and state agencies, the Kenai Peninsula Borough, special events, public and private grants, local businesses, bequests, participant contributions, in-kind donations, and volunteer hours. 234 Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Director .65 23 .65 23 .60 23 .60 23 .60 23 .60 23 Administrative Assistant III .75 15 .75 15 .70 15 .70 15 .70 15 .70 15 Administrative Assistant II -- -- 1 14 1 14 1 14 1 14 1 14 Data Entry Clerk .33 1 .33 1 - - - - - - - - Janitor .35 6 .35 6 .35 3 .35 3 .35 6 .35 6 Temporary Maintenance Assistant .06 T1 - T1 - T1 - T1 - T1 - T1 Cook 1 6 1 6 1 8 1 8 1 8 1 8 Kitchen Assistant 1 2 1 2 1 4 1 6 1 6 1 6 Temporary Kitchen Assistant .05 T6 .05 T6 .03 T4 .03 T4 .03 T4 .03 T4 Meals Driver (2) .85 6 .85 6 .85 6 .85 6 .85 6 .85 6 Driver (3) .70 1 .70 1 1.05 4 1.05 6 1.05 6 1.05 6 Overtime Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Director N/A N/A N/A N/A N/A N/A Administrative Assistant III 0 11 12 12 12 12 Activities & Volunteer Coordinator 0 0 0 6 6 0 Data Entry Clerk N/A N/A N/A N/A N/A N/A Janitor - N/A N/A N/A N/A N/A Temporary Maintenance Assistant N/A N/A N/A N/A N/A N/A Cook 0 0 0 0 0 0 Kitchen Assistant 5 8.5 0 0 0 0 Temporary Kitchen Kitchen Assistant 235 Performance Measures Fiscal Year 2021 2022 2023 2024 2025* Congregate Meals 677 7,653 10,925 14,182 11,352 Home Delivered Meals 34,623 27,667 22,549 24,986 25,421 Assisted & Unassisted Rides 135 1,565 2,053 2,975 2,778 Volunteers 13 59 60 62 71 Volunteer Hours 380 2,713 3,561 4,554 5,270 ***Activity Participation Units 1,972 17,759 24,129 24,543 23,227** New Registered Participants 49 54 94 57 65 *Projected Figures based on year-to-date information. **Activity Participation Units are single-entry sign-ins to MySeniorCenter FY25 Department Goals Evaluation 1. Market and promote a positive, active image of the Kenai Senior Center within the Community by surveying both seniors and the general community regarding their perceptions of the Senior Center. • Partially Achieved and in progress. Joint workplan with Council on Aging Commission for FY26. 2. Upgrade the Senior Center page on the City website increasing awareness of opportunities via social media. • Partially Achieved. Work in progress. 3. Obtain certification for the Activity/Volunteer Coordinator through National Association of Activity Professionals, aiming to enhance insights into current and emerging trends related to aging adults. • Achieved (will be completed by June 30, 2025) 4. Comprehensively updating policies for Home Delivered and Congregate Meal Programs giving a thorough examination of legal aspects, collaboration with stakeholders, and building evaluation framework to gauge the effectiveness of the updated policies. • Not Achieved. Updated goal for FY26. FY26 Department Goals 1. Enhance the Senior Center Web Page – Continue to improve the Senior Center section on the City website by updating it with information on activities, volunteer opportunities, and rental details. 2. Increase Volunteer Engagement – Recruit and train at least 10 new volunteers and provide quarterly sessions to foster a stronger volunteer base. 3. Create an Emergency Preparedness and Support Plan - Develop a comprehensive plan to assist seniors during extreme weather events, power outages, or natural disasters. 4. Document 20 department policies and procedures according to the new format for the City of Kenai.. 236 Future Considerations While the Senior Center Dining Room can accommodate over 200 people, other key spaces have become increasingly limited. The Game Room and Computer Lab frequently reach capacity during meetings and training sessions, while the Craft Room is too small to accommodate additional participants for projects. As the Center continues to grow, exploring options to expand or optimize space should be a priority to better meet the needs of our seniors. 237 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department:- Senior Citizen Access Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 89,781$ 74,317$ 92,903$ 92,903$ 95,552$ 2,649$ 2.85% 0200 Overtime 111 297 318 318 395 77 24.21% 0250 Holiday Pay - - - - - - - 0300 Leave 4,753 2,987 3,969 3,969 4,112 143 3.60% 0400 Medicare 1,336 1,093 1,409 1,409 1,451 42 2.98% 0450 Social Security 595 532 618 618 630 12 1.94% 0500 PERS 20,351 17,924 22,278 22,278 24,302 2,024 9.09% 0600 Unemployment Insurance - 54 486 486 500 14 2.88% 0700 Workers Compensation 285 252 297 297 386 89 29.97% 0800 Health & Life Insurance 27,730 30,688 29,393 29,393 29,393 - - 0900 Supplemental Retirement 2,711 1,838 3,378 3,378 3,536 158 4.68% Total Salaries & Benefits 147,653$ 129,982$ 155,049$ 155,049$ 160,257$ 5,208$ 3.36% Maintenance and Operations 2021 Office Supplies 243 235 300 300 300 - - 2022 Operating & Repair Supplies 2,099 1,540 1,900 1,900 4,400 2,500 131.58% 2024 Small Tools/Minor Equipment 1,698 503 435 147 435 - - 2026 Computer Software 1,059 996 909 909 951 42 4.62% 4531 Professional Services 1,965 2,566 2,600 2,600 2,050 (550) (21.15%) 4532 Communications 407 446 500 500 470 (30) (6.00%) 4533 Travel & Transportation 54 175 2,800 2,800 2,800 - - 4534 Advertising 243 160 200 200 250 50 25.00% 4535 Printing & Binding 1,609 1,082 1,500 1,609 1,600 100 6.67% 4536 Insurance 4,955 4,134 5,400 5,400 5,793 393 7.28% 4537 Utilities 13,787 12,065 14,028 14,028 14,267 239 1.70% 4538 Repair & Maintenance - 42 50 50 100 50 100.00% 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.2,827 565 2,883 2,883 3,651 768 26.64% 4541 Postage 301 134 200 200 300 100 50.00% 4666 Books - - - - - - - 4667 Dues & Publications - 46 200 200 200 - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 31,247$ 24,689$ 33,905$ 33,726$ 37,567$ 3,662$ 10.80% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 45,466 43,521 44,117 44,117 44,354 237 0.54% Total Capital Outlay and Transfers 45,466$ 43,521$ 44,117$ 44,117$ 44,354$ 237$ 0.54% Department Total:224,366$ 198,192$ 233,071$ 232,892$ 242,178$ 9,107$ 3.91% 238 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department: - 70 - Senior Citizen Access 2022 Operating,Repair &Maintenance.Activity supplies, volunteer appreciation supplies and choir music.Capital Improvements/ Special Projects: Fireplace/Recep Carpet Replacement $2,500. 4538 Repair & Maintenance. Fire extinguishers testing. 4531 Professional Services.Exterior flowers installation and maintenance, motion picture licensing, and volunteer screening. 9090 Transfers Out.Central administrative charges from General Fund. 4533 Transportation. NAAP conference and training. 239 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department:- Congregate Meals Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 37,207$ 55,724$ 55,490$ 69,015$ 69,432$ 13,942$ 25.13% 0200 Overtime 120 58 91 91 91 - - 0250 Holiday Pay - - - - - - - 0300 Leave 904 1,608 1,864 1,864 2,634 770 41.31% 0400 Medicare 541 801 832 832 1,046 214 25.72% 0450 Social Security 419 459 373 373 368 (5) (1.34%) 0500 PERS 7,646 13,959 13,268 13,268 18,015 4,747 35.78% 0600 Unemployment Insurance - 59 288 288 361 73 25.35% 0700 Workers Compensation 505 780 577 577 1,067 490 84.92% 0800 Health & Life Insurance 13,326 23,364 23,638 23,638 30,164 6,526 27.61% 0900 Supplemental Retirement 1,103 1,578 667 667 1,040 373 55.92% Total Salaries & Benefits 61,771$ 98,390$ 97,088$ 110,613$ 124,218$ 27,130$ 27.94% Maintenance and Operations 2021 Office Supplies 535 374 550 550 650 100 18.18% 2022 Operating & Repair Supplies 41,693 51,936 33,414 34,310 61,458 28,044 83.93% 2024 Small Tools/Minor Equipment 1,587 984 3,802 4,707 1,100 (2,702) (71.07%) 2026 Computer Software 903 789 909 909 951 42 4.62% 4531 Professional Services 1,850 1,586 1,750 27,750 2,000 250 14.29% 4532 Communications 311 508 500 500 470 (30) (6.00%) 4533 Travel & Transportation 671 806 800 1,300 800 - - 4534 Advertising 178 121 200 200 200 - - 4535 Printing & Binding 491 381 600 641 700 100 16.67% 4536 Insurance 2,090 3,114 3,564 3,564 4,740 1,176 33.00% 4537 Utilities 6,754 9,127 7,954 7,954 6,428 (1,526) (19.19%) 4538 Repair & Maintenance 350 579 2,000 2,000 2,320 320 16.00% 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.1,207 241 1,749 1,749 2,850 1,101 62.95% 4541 Postage 225 130 225 225 250 25 11.11% 4666 Books - - - - - - - 4667 Dues & Publications 175 253 244 244 244 - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 59,020$ 70,929$ 58,261$ 86,603$ 85,161$ 26,900$ 46.17% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 9,847 - - - - - 9090 Transfers Out 19,420 33,473 29,177 29,177 29,334 157 0.54% Total Capital Outlay and Transfers 19,420$ 43,320$ 29,177$ 29,177$ 29,334$ 157$ 0.54% Department Total:140,211$ 212,639$ 184,526$ 226,393$ 238,713$ 54,187$ 29.37% 240 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department: - 71 - Congregate Meals 2022 Operating &Repair Supplies.Food and supplies for meal preparation, paper and packaging products, and other miscellaneous supplies. Food and supplies are allocated based on the number of meals served. 4538 Repair &Maintenance.Equipment repair and maintenance, including security,fire alarm testing,kitchen fire extinguisher and hood. 4531 Professional Services. Outdoor gardening supplies. 9090 Transfers Out.Central administrative charges from General Fund. 241 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department:- Home Delivered Meals Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 148,374$ 97,022$ 119,893$ 119,893$ 121,490$ 1,597$ 1.33% 0200 Overtime 480 145 182 182 182 - - 0250 Holiday Pay - - - - - - - 0300 Leave 3,601 2,952 3,751 3,751 4,599 848 22.61% 0400 Medicare 2,148 1,397 1,797 1,797 1,831 34 1.89% 0450 Social Security 1,668 1,018 1,256 1,256 655 (601) (47.85%) 0500 PERS 30,970 21,791 26,709 26,709 31,479 4,770 17.86% 0600 Unemployment Insurance - 55 618 618 631 13 2.10% 0700 Workers Compensation 2,016 1,389 1,441 1,441 1,866 425 29.49% 0800 Health & Life Insurance 53,090 38,293 47,577 47,577 52,694 5,117 10.76% 0900 Supplemental Retirement 4,396 2,693 2,698 2,698 2,849 151 5.60% Total Salaries & Benefits 246,743$ 166,755$ 205,922$ 205,922$ 218,276$ 12,354$ 6.00% Maintenance and Operations 2021 Office Supplies - 11 100 100 200 100 100.00% 2022 Operating & Repair Supplies 122,748 99,185 130,502 135,002 107,270 (23,232) (17.80%) 2024 Small Tools/Minor Equipment 191 240 3,302 3,302 600 (2,702) (81.83%) 2026 Computer Software 950 861 909 909 951 42 4.62% 4531 Professional Services 300 128 400 2,900 300 (100) (25.00%) 4532 Communications 675 682 500 500 470 (30) (6.00%) 4533 Travel & Transportation 710 186 500 833 500 - - 4534 Advertising - - - - - - - 4535 Printing & Binding 491 415 600 600 700 100 16.67% 4536 Insurance 8,421 5,198 7,174 7,174 7,753 579 8.07% 4537 Utilities 19,583 13,377 20,101 20,101 19,521 (580) (2.89%) 4538 Repair & Maintenance - - 500 500 - (500) (100.00%) 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.4,909 3,096 3,832 3,832 4,979 1,147 29.93% 4541 Postage 200 120 200 200 200 - - 4666 Books - - - - - - - 4667 Dues & Publications 175 193 244 361 360 116 47.54% 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 159,353$ 123,692$ 168,864$ 176,314$ 143,804$ (25,060)$ (14.84%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - 3,160 - - - - - 9090 Transfers Out 78,887 54,140 59,141 59,141 59,459 318 0.54% Total Capital Outlay and Transfers 78,887$ 57,300$ 59,141$ 59,141$ 59,459$ 318$ 0.54% Department Total:484,983$ 347,747$ 433,927$ 441,377$ 421,539$ (12,388)$ (2.85%) 242 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department: - 72 - Home Delivered Meals 2022 Operating &Repair Supplies.Food and supplies for meal preparation, paper and packaging products, and other miscellaneous supplies. Food and supplies are allocated based on the number of meals served. 4531 Professional Services. Background checks. 2024 Small Tools &Minor Equipment.Miscellaneous kitchen equipment and computer replacements. 9090 Transfers Out.Central administrative charges from General Fund. 243 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department:- Transportation Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 50,094$ 40,146$ 55,215$ 55,215$ 69,696$ 14,481$ 26.23% 0200 Overtime 167 53 84 84 84 - - 0250 Holiday Pay - - - - - - - 0300 Leave 359 104 1,805 1,805 1,083 (722) (40.00%) 0400 Medicare 727 571 829 829 1,028 199 24.00% 0450 Social Security 1,247 1,054 895 895 2,687 1,792 200.22% 0500 PERS 8,209 6,220 10,936 10,936 7,490 (3,446) (31.51%) 0600 Unemployment Insurance - 33 285 285 354 69 24.21% 0700 Workers Compensation 897 643 1,104 1,104 1,395 291 26.36% 0800 Health & Life Insurance 7,562 7,684 8,016 8,016 8,016 - - 0900 Supplemental Retirement 1,225 610 1,202 1,202 171 (1,031) (85.77%) Total Salaries & Benefits 70,487$ 57,118$ 80,371$ 80,371$ 92,004$ 11,633$ 14.47% Maintenance and Operations 2021 Office Supplies - 16 150 150 150 - - 2022 Operating & Repair Supplies 9,362 6,328 5,000 5,000 5,000 - - 2024 Small Tools/Minor Equipment 447 230 485 485 485 - - 2026 Computer Software 874 785 909 909 951 42 4.62% 4531 Professional Services 375 430 1,150 1,150 1,200 50 4.35% 4532 Communications 563 469 500 500 470 (30) (6.00%) 4533 Travel & Transportation 156 90 100 100 100 - - 4534 Advertising - - - - - - - 4535 Printing & Binding 344 305 650 650 700 50 7.69% 4536 Insurance 2,346 1,963 3,276 3,276 2,520 (756) (23.08%) 4537 Utilities 5,887 6,731 8,566 8,566 10,822 2,256 26.34% 4538 Repair & Maintenance - 32 250 250 250 - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.1,327 2,379 1,903 1,903 1,588 (315) (16.55%) 4541 Postage 100 42 100 100 100 - - 4666 Books - - - - - - - 4667 Dues & Publications 100 32 - 117 117 117 - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 21,881$ 19,832$ 23,039$ 23,156$ 24,453$ 1,414$ 6.14% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 21,273 20,549 27,069 27,069 27,215 146 0.54% Total Capital Outlay and Transfers 21,273$ 20,549$ 27,069$ 27,069$ 27,215$ 146$ 0.54% Department Total:113,641$ 97,499$ 130,479$ 130,596$ 143,672$ 13,193$ 10.11% 244 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department: - 74 - Transportation 2022 Operating & Repair Supplies. Fuel for vehicles. 9090 Transfers Out.Central administrative charges from General Fund. 4531 Professional Services.Cleaning and detailing for vehicles and driving certifications/memberships. 245 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department:- Choice Waiver Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2024 Original Change Salaries and Benefits 0100 Salaries 18,696$ 33,422$ 32,345$ 32,345$ 18,376$ (13,969)$ (43.19%) 0200 Overtime 61 33 24 24 24 - - 0250 Holiday Pay - - - - - - - 0300 Leave 454 940 495 495 698 203 41.01% 0400 Medicare 271 480 475 475 277 (198) (41.68%) 0450 Social Security 211 270 1,190 1,190 217 (973) (81.76%) 0500 PERS 4,137 8,971 3,524 3,524 4,776 1,252 35.53% 0600 Unemployment Insurance - 35 165 165 95 (70) (42.42%) 0700 Workers Compensation 253 464 754 754 282 (472) (62.60%) 0800 Health & Life Insurance 6,692 14,260 6,276 6,276 7,994 1,718 27.37% 0900 Supplemental Retirement 554 945 47 47 255 208 442.55% Total Salaries & Benefits 31,329$ 59,820$ 45,295$ 45,295$ 32,994$ (12,301)$ (27.16%) Maintenance and Operations 2021 Office Supplies - 7 75 75 100 25 33.33% 2022 Operating & Repair Supplies 13,719 25,341 18,107 18,107 17,972 (135) (0.75%) 2024 Small Tools/Minor Equipment - 304 3,001 3,001 335 (2,666) (88.84%) 2026 Computer Software 580 614 909 909 951 42 4.62% 4531 Professional Services 3,770 3,434 4,200 3,849 4,200 - - 4532 Communications 341 576 500 500 470 (30) (6.00%) 4533 Travel & Transportation 1,859 393 500 500 500 - - 4534 Advertising - - - - - - - 4535 Printing & Binding 206 314 700 700 700 - - 4536 Insurance 1,049 1,838 947 947 1,130 183 19.32% 4537 Utilities 4,317 5,942 2,744 2,744 2,893 149 5.43% 4538 Repair & Maintenance - 25 - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.603 2,234 506 506 755 249 49.21% 4541 Postage 200 86 200 200 200 - - 4666 Books - - - - - - - 4667 Dues & Publications 175 137 244 361 360 116 47.54% 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 26,819$ 41,245$ 32,633$ 32,399$ 30,566$ (2,067)$ (6.33%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 9,754 19,757 7,796 7,796 7,838 42 0.54% Total Capital Outlay and Transfers 9,754$ 19,757$ 7,796$ 7,796$ 7,838$ 42$ 0.54% Department Total:67,902$ 120,822$ 85,724$ 85,490$ 71,398$ (14,326)$ (16.71%) 246 City of Kenai Fiscal Year 2026 Operating Budget Fund: 019 - Senior Citizens Fund Department: - 75 - Choice Waiver 2022 Operating &Repair Supplies.Food and supplies for meal preparation, paper and packaging products, and other miscellaneous supplies. 9090 Transfers Out.Central administrative charges from General Fund. 4531 Professional Services.Contracted billing services and background checks. 247 This page intentionally left blank 248 DEBT SERVICE FUNDS The City’s Debt Service Fund is used to accumulate monies for payment of general obligation bonds issued for construction, improvements, and equipping public facilities throughout the City. The City has the following active debt authorizations. 1. LIBRARY EXPANSION BONDS The voters of the City of Kenai authorized the issuance of $2,000,000 of general obligation bonds at the City’s October 2, 2007 general election for the expansion of the Kenai Library. These bonds were issued on March 11, 2010 in the amount of $2,000,000 with a term of twenty years. In July 2020 these bonds were advance refundable to reduce the Debt service costs annually for the remaining ten years of the debt. The advance refunding resulted in a cash flow savings of $132,171 and an economic gain of $119,680. 2. KENAI BLUFF EROSION CONTROL BONDS The voters of the City of Kenai authorized the issuance of $2,000,000 of general obligation bonds at the City’s October 2, 2007 general election for stabilization of the eroding bluff at the mouth of the Kenai River. To date, the bonds remain unissued as full project funding is yet to be secured. Pursuant to Section 6-1 of the Kenai Municipal Charter, outstanding general- obligation indebtedness of the “City shall not at any time exceed twenty percent (20%) of the assessed value of real and personal property in the City. The FY2025 debt limit for the City is: Total Assessed Value $1,044,909,988 X 20% Maximum Indebtedness 208,981,898 Outstanding Debt, July 1, 2025 565,000 Available Debt Capacity $208,416,898 WHERE THE MONEY COMES FROM – TOTAL OPERATING REVENUE WHERE THE MONEY GO – TOTAL OPERATING EXPENDITURES 249 City of Kenai Fiscal Year 2026 Operating Budget Fund 048 - Debt Service Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues Bond Interest Subsidy - - - - Proceeds form debt issuance - - - - Payments to refunded bond escrow agent - - - - Transfer from General Fund 130,250 130,625 130,750 130,750 130,625 Total Revenue 130,250 130,625 130,750 130,750 130,625 Expenditures Parks, Recreation & Culture 129,625 130,625 130,750 130,750 130,625 Contributions To/From Fund Balance 625 - - - - Beginning Fund Balance - - - - - Ending Fund Balance 625$ -$ -$ -$ -$ 250 City of Kenai Fiscal Year 2026 Operating Budget Fund 048 - Debt Service Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - - - - - - - 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - 3,189 - - - - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous 130,625 377,278 130,750 130,750 130,625 (125) (0.10%) 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 130,625$ 380,467$ 130,750$ 130,750$ 130,625$ (125)$ (0.10%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:130,625$ 380,467$ 130,750$ 130,750$ 130,625$ (125)$ (0.10%) 251 City of Kenai Fiscal Year 2026 Operating Budget Fund 048 - Debt Service Issue Amount Interest Maturity Annual Outstanding Date Issued Rate Dates Installments 6/30/2025 Library Expansion Refunding Bonds 3/11/2010 2,000,000$ 2.00 - 6.341 2011 - 2030 $143,560 - $178,598 565,000$ Summary by Debt Issuance 252 PERMANENT FUNDS AIRPORT LAND SALES PERMANENT FUND (ALSPF) was established to account for the proceeds of airport land sales, including principal and interest on long-term notes. GENERAL GOVERNMENT LAND SALES PERMANENT FUND (GGLSPF) was established to account for the proceeds of general government land sales, including principal and interest on long-term notes. By City Charter, the principal cannot be spent. WHERE THE MONEY COMES FROM – TOTAL OPERATING REVENUE WHERE THE MONEY GO – TOTAL OPERATING EXPENDITURES 253 City of Kenai Fiscal Year 2026 Operating Budget Budget Projection Land Sales Permanent Funds Original Actual Actual Budget FY2025 Proposed FY2023 FY2024 FY2025 Projection FY2026 FUND 082-52 Airport Land Sales Permanent Fund Revenues Acct. 36610 Investments Earnings 1,945,163$ 2,787,146$ 1,655,560$ 1,655,560$ 1,549,041$ Acct. 36645 Interest on Land Sale Contracts 8,263 6,873 10,000 6,029 6,000 Acct. 33640 Land Sales 9,491 12,361 - - - Total Revenue 1,962,917 2,806,380 1,665,560 1,661,589 1,555,041 Expenses Transfer to Airport Land System Fund 1,065,518 1,065,518 1,090,387 1,090,387 1,099,774 Contributions To/(From) Fund Balance 897,399 1,740,862 575,173 571,202 455,267 Beginning Fund Balance 26,213,430 27,110,829 28,851,691 28,851,691 29,422,893 Ending Fund Balance 27,110,829$ 28,851,691$ 29,426,864$ 29,422,893$ 29,878,160$ FUND 081-52 General Land Sales Permanent Fund Revenues Acct. 36610 Investments Earnings 246,011$ 360,112$ 213,926$ 233,680$ 197,947$ Acct. 36645 Interest on Land Sale Contracts - - - - - Acct. 33640 Land Sales - - - - - Total Revenue 246,011 360,112 213,926 233,680 197,947 Expenses Transfer to General Fund 146,180 146,180 151,278 151,278 159,045 Contributions To/(From) Fund Balance 99,831 213,932 62,648 82,402 38,902 Beginning Fund Balance 3,239,172 3,339,003 3,552,935 3,552,935 3,635,337 Ending Fund Balance 3,339,003$ 3,552,935$ 3,615,583$ 3,635,337$ 3,674,239$ 254 INTERNAL SERVICE FUNDS Internal Service Funds are established to account for the financing of self- supporting activities of governmental units, which render services to the general government itself. Internal Service Funds are maintained on the accrual basis of accounting. Expenses are controlled through budgetary accounting procedures similar to the governmental fund. 1. EMPLOYEE HEALTH CARE FUND This Fund accounts for employee health care costs. Department within funds are billed for each eligible employee. 2. EQUIPMENT REPLACEMENT FUND The Equipment Replacement Fund accounts for the purchase of equipment to be used by a department of the General Fund with a purchase price of at least $50,000. Departments are invoiced annually an amount sufficient to accumulate sufficient cash reserves to replace the equipment at the end of its useful life. 3. FLEET REPLACEMENT FUND The Fleet Replacement Fund accounts for the purchase of General and Senior Citizen Funds vehicles. Departments are invoiced annually an amount sufficient to accumulate sufficient cash reserves to replace the vehicles at the end of their useful life. WHERE THE MONEY COMES FROM – TOTAL OPERATING REVENUE WHERE THE MONEY GO – TOTAL OPERATING EXPENDITURES 255 City of Kenai Fiscal Year 2026 Operating Budget Fund: 011 - Employee Health Care Fund Department: 18 - Health Care Fund Summary Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues Charge for Services 3,046,664$ 2,640,656$ 2,825,839$ 2,834,192$ 2,966,127$ Participant premiums 369,182 357,811 422,878 342,140 347,520 Transfer from Other Funds - - - - - Interest Earnings 27,328 108,361 30,000 6,000 75,000 Total Revenues 3,443,174 3,106,828 3,278,717 3,182,332 3,388,647 Expenses 2,863,721 2,575,276 3,209,541 3,209,541 3,155,044 Net Income (loss)552,125 531,552 69,176 (27,209) 233,603 Beginning Retained Earnings 1,391,428 1,970,879 2,473,111 2,502,431 2,475,222 Available Retained Earnings 1,970,879$ 2,502,431$ 2,542,287$ 2,475,222$ 2,708,825$ FY2024 FY2025 FY2026 Difference % Change Employer cost per position: Full-time 25,209$ 26,722$ 28,325$ 1,603$ 6.00% Part-time 12,605 13,361 14,163 802 6.00% 1-Jan-26 Jan 1 - Dec 31 Jan 1 - Dec 31 July 1- Dec 31 Projected* FY2023 2024 2025 Increase % Increase Employee monthly premiums: $3,000/$6,000 Deductible Plan Employee only 162.00 175.00$ 176.00$ 18.60 10.63% Employee with child(ren)296.00 319.00 323.00 36.30 11.38% Employee with spouse 325.00 350.00 355.00 40.50 11.57% Employee with family 444.00 479.00 487.00 56.70 11.84% Part-time employee only 584.00 761.00 766.00 81.60 10.72% Part-time employee w/Children 1,497.00 1,904.00 1,894.00 179.40 9.42% Part-time employee w/Spouse 1,723.00 2,148.00 2,144.00 210.40 9.80% Part-time employee w/Family 2,636.00 3,136.00 3,156.00 335.60 10.70% * Assumes a 10% premium increase for health insurance and a 3.00% increase for dental and an employee cost share of 13%. Employee monthly premiums: $4,000/$8,000 QHDHP with HSA Employee only N/A N/A 157.00$ 15.70 10.00% Employee with child(ren)N/A N/A 287.00 28.70 10.00% Employee with spouse N/A N/A 316.00 31.60 10.00% Employee with family N/A N/A 436.00 43.60 10.00% Part-time employee only N/A N/A 682.00 68.20 10.00% Part-time employee w/Children N/A N/A 1,683.00 168.30 10.00% Part-time employee w/Spouse N/A N/A 1,909.00 190.90 10.00% Part-time employee w/Family N/A N/A 2,826.00 282.60 10.00% 256 City of Kenai Fiscal Year 2025 Operating Budget Fund: 011 - Employee Health Care Fund Department: 18 - Employee Health Care Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - - 10,000 10,000 10,000 - - 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services 56,994 51,883 55,322 55,322 53,612 (1,710) (3.09%) 4532 Communications - - - - - - - 4533 Travel & Transportation - - 10,000 10,000 10,000 - - 4534 Advertising - 40 - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance 2,518,282 2,614,388 3,134,219 3,134,219 3,081,432 (52,787) (1.68%) 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation - - - - - - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 2,575,276$ 2,666,311$ 3,209,541$ 3,209,541$ 3,155,044$ (54,497)$ (1.70%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ -$ -$ -$ - Department Total:2,575,276$ 2,666,311$ 3,209,541$ 3,209,541$ 3,155,044$ (54,497)$ (1.70%) 257 City of Kenai Fiscal Year 2026 Operating Budget Fund: 011 - Employee Health Care Fund Department: 18 - Employee Health Care 2022 Operating &Repair Supplies.Wellness committee supplies. 4533 Travel &Transportation.Wellness committee training and travel. 4531 Professional Services.Broker services,$45,000 and HRA/FSA administration charges, $4,116. 4536 Insurance.Medical, dental and prescription drug coverage, $2,716,344,HRA employer funding, $205,920, employee opt out payments, $47,800, and employer provided life insurance, $20,784. 258 City of Kenai Fiscal Year 2026 Operating Budget Fund: 061 - Equipment Replacement Fund Department: 59 - Equipment Replacement Fund Summary Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues Rents & Leases 323,938$ 416,732$ 457,191$ 457,191$ 34,135$ Interest Earnings 25,441 88,525 10,000 10,000 38,923 Other income - - 33,456 8,850 554,953 Total Revenues 349,379 505,257 500,647 476,041 628,011 Expenses - Depreciation 205,289 216,745 272,476 272,476 275,211 Net Income (loss)144,090 288,512 228,171 203,565 352,800 Transfers out - - - - - Total net income (loss) and transfers out 144,090 288,512 228,171 203,565 352,800 Beginning Net Position 3,668,914 3,813,004 4,002,206 4,101,516 4,305,081 Ending Net Position 3,813,004 4,101,516 4,230,377 4,305,081 4,657,881 Invested in Capital Assets (2,133,505) (2,138,530) (1,845,394) (2,598,315) (4,259,152) Unrestricted Net Position 1,679,499$ 1,962,986$ 2,384,983$ 1,706,766$ 398,729$ 259 City of Kenai Fiscal Year 2026 Operating Budget Fund: 061 - Equipment Replacement Fund Department: 59 - Equipment Replacement Fund Summary Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - - - - - - - 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - - - - - - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous (1,178) (236) 1,500 1,500 1,500 - - 5045 Depreciation 217,923 200,150 270,976 270,976 273,711 2,735 1.01% 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 216,745$ 199,914$ 272,476$ 272,476$ 275,211$ 2,735$ 1.00% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out - 80,000 - - - - - Total Capital Outlay and Transfers -$ 80,000$ -$ -$ -$ -$ - Department Total:216,745$ 279,914$ 272,476$ 272,476$ 275,211$ 2,735$ 1.00% 260 City of Kenai Fiscal Year 2026 Operating Budget Fund: 061 - Equipment Replacement Fund Department: 59 - Equipment Replacement Fund Summary 5045 Depreciation.The allocation of the cost of equipment over its useful life. 261 City of Kenai Fiscal Year 2026 Operating Budget Fund 061 - Equipment Replacement Fund Department: 59 - Equipment Replacement Item Vehicle Dept.Year Acquired Current Useful Life Estimated Replacement Year Description Current Equip. Original Cost 2023 2024 2025 2026 1 Safeboat Fire 2015 20 2035 25' Safeboat 125,000 8,169$ 8,169$ 6,643$ 9,464$ 2 ST17 Streets 2016 25 2041 Water Truck 160,000 8,969 8,969 6,982 10,745 3 E2 Fire 2020 30 2050 Pumper, Engine 3 574,825 28,723 28,723 21,447 35,559 4 Server Non-Dept 2025 5 2030 Datacenter Replacement 180,618 30,820 37,988 29,697 33,512 5 ST30 Streets 2019 20 2039 Street Sweeper 289,571 18,925 18,925 15,389 21,924 6 ST32 Streets 2023 25 2048 160 Motor Grader with Wing & Plow 319,948 - - 13,961 21,487 7 FR7 Fire 2024 10 2034 Ambulance 259,889 - - 24,734 31,685 8 ST23 Streets 2018 30 2048 Sander Truck 233,542 11,670 11,670 8,714 14,447 10 ST45 Streets 2018 30 2048 Sander Truck 225,466 11,266 11,266 8,412 13,947 11 ST51 Streets 2022 25 N/A 160H Motor Grader with Wing & Plow 215,000 17,935 17,935 - - 12 FT1 Fire 1993 32 2026 Hurricane Aerial 521,627 26,081 63,266 49,601 88,436 13 ST55 Streets 2009 15 2026 MT-6 4x4 Articulating Snow Blower 177,000 14,351 14,351 15,386 30,083 14 E3 Fire 1995 30 2027 Hurricane Tanker, Engine 4 251,837 12,584 12,584 9,396 15,376 15 ST25 Streets 2005 20 2026 Aerial Bucket Truck 79,836 5,218 5,218 4,243 13,244 16 F8R Fire 2024 10 2034 Ambulance 252,870 251 26,118 24,734 30,829 17 PR11 Parks & Rec 2008 20 2029 Ice Conditioner 78,335 5,120 5,120 4,163 5,931 18 ST42 Streets 2003 25 2029 140H Motor Grader with Wing 234,825 13,163 13,163 10,247 15,771 19 ST56 Streets 2013 15 2028 MT-6 4x4 Articulating Snow Blower 139,971 11,349 11,349 9,660 12,701 20 E1 Fire 1999 30 2030 Pumper Engine 2 275,356 13,759 13,759 10,274 17,034 21 F6R Fire 2016 10 2029 Ambulance 171,894 16,446 16,446 16,446 17,230 22 ST29 Streets 2009 25 2034 Crosswind, IH4300 Sweeoer 190,200 10,662 10,662 8,300 12,774 23 ST43 Streets 2010 25 2035 L120 Loader 290,000 16,256 16,256 16,256 19,476 26 ST31 Streets 2013 25 2038 120G Motor Grader w/ Wing & Plow 339,740 19,045 19,045 19,045 22,817 27 ST15 Streets 2014 25 2039 L110H Loader 290,000$ 16,256 16,256 16,256 19,476 28 Server 2 Non-Dept 2022 10 2032 Network Infrasturcture 55,637 6,919 6,919 11,592 14,020 29 Blower Streets 2024 10 2034 Loader Mounted Snow Blower 221,347$ - 22,574 20,161 26,986 Total 6,154,334$ 323,937$ 416,731$ 381,741$ 554,953$ Fire 106,014 169,066 163,276 245,611 Streets 175,065 197,639 173,012 255,879 Non-Dept 37,739 44,907 41,290 47,532 Parks & Rec 5,120 5,120 4,163 5,931 Total 323,937$ 416,731$ 381,741$ 554,953$ 262 City of Kenai Fiscal Year 2026 Operating Budget Fund: 063 - Fleet Replacement Fund Department: 59 - Fleet Replacement Fund Summary Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues Rents & Leases 152,059$ 157,196$ 153,990$ 153,990$ 172,204$ Interest Earnings 9,340 27,396 13,791 12,964 8,622 Other income 6,245 - 30,656 6,094 15,469 Total Revenues 167,644 184,592 198,437 173,048 196,295 Expenses - Depreciation 62,268 53,488 93,332 263,803 101,723 Net Income (loss)105,376 131,104 105,105 (90,755) 94,572 Transfers out - - - - - Total net income (loss) and transfers out 105,376 131,104 105,105 (90,755) 94,572 Beginning Net Position 866,291 971,667 1,068,565 1,102,771 1,012,016 Ending Net Position 971,667 1,102,771 1,173,670 1,012,016 1,106,588 Invested in Capital Assets (503,083) (454,571) (25,287) (580,892) (706,552) Unrestricted Net Position 468,584$ 648,200$ 1,148,383$ 431,124$ 400,036$ 263 City of Kenai Fiscal Year 2026 Operating Budget Fund: 063 - Fleet Replacement Fund Department: 59 - Fleet Replacement Fund Summary Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2024 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries -$ -$ -$ -$ -$ -$ - 0200 Overtime - - - - - - - 0250 Holiday Pay - - - - - - - 0300 Leave - - - - - - - 0400 Medicare - - - - - - - 0450 Social Security - - - - - - - 0500 PERS - - - - - - - 0600 Unemployment Insurance - - - - - - - 0700 Workers Compensation - - - - - - - 0800 Health & Life Insurance - - - - - - - 0900 Supplemental Retirement - - - - - - - Total Salaries & Benefits -$ -$ -$ -$ -$ -$ - Maintenance and Operations 2021 Office Supplies - - - - - - - 2022 Operating & Repair Supplies - - - - - - - 2024 Small Tools/Minor Equipment - - - - - - - 2026 Computer Software - - - - - - - 4531 Professional Services - - - - - - - 4532 Communications - - - - - - - 4533 Travel & Transportation - - - - - - - 4534 Advertising - - - - - - - 4535 Printing & Binding - - - - - - - 4536 Insurance - - - - - - - 4537 Utilities - - - - - - - 4538 Repair & Maintenance - - - - - - - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - - - - - - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - 600 600 600 - - 5045 Depreciation 53,488 47,904 92,732 92,732 101,123 8,391 9.05% 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 53,488$ 47,904$ 93,332$ 93,332$ 101,723$ 8,391$ 8.99% Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - - - - - - 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - 170,471 - - - 9090 Transfers Out - - - - - - - Total Capital Outlay and Transfers -$ -$ -$ 170,471$ -$ -$ - Department Total:53,488$ 47,904$ 93,332$ 263,803$ 101,723$ 8,391$ 8.99% 264 City of Kenai Fiscal Year 2026 Operating Budget Fund: 063 - Fleet Replacement Fund Department: 59 - Fleet Replacement Fund Summary 5045 Depreciation.The allocation of the cost of equipment over its useful life. 265 City of Kenai Fiscal Year 2026 Operating Budget Fund 063 - Fleet Replacement Fund Department: 59- Fleet Replacement Item Department Vehicle Estimated Replacement Year Description 2024 2025 2026 2027 2028 11 Police P-35 2025 AWD police cruiser 5,604$ 5,604$ 6,599$ 6,599$ 6,599$ 12 Police P-31 2025 AWD police cruiser 5,604 5,604 6,599 6,599 6,599 30 Shop SH-01 2026 1/2 Ton PU 3,066 3,066 3,066 4,450 4,450 35 Senior Center SC-02 2026 AWD Vehicle 1,933 1,933 1,933 2,650 2,650 40 Streets ST-02 2026 1 Ton PU 3,009 3,009 3,009 4,367 4,367 41 Shop SH-02 2026 1 Ton PU 4,374 4,374 4,374 5,982 5,982 13 Police P-36 2027 AWD police cruiser 5,604 5,604 5,604 5,604 7,236 17 Police P-37 2027 AWD police cruiser 5,604 5,604 5,604 5,604 7,236 14 Police P-38 2028 AWD police cruiser 5,604 5,604 5,604 5,604 5,604 15 Police P-39 2028 AWD police cruiser 5,604 5,604 5,604 5,604 5,604 32 Animal Control AC-1 2028 Van 2,121 2,121 4,426 4,426 4,426 36 Senior Center SC-04 2028 AWD Vehicle 1,933 1,933 3,187 3,187 3,187 4 Police P-08 2029 1/2 Ton pickup 3,434 3,434 2,646 2,646 2,646 6 Police P-26 2029 1/2 Ton pickup 3,223 3,223 2,646 2,646 2,646 22 Parks & Rec PR-002 2029 1 Ton PU 3,179 3,179 5,913 5,913 5,913 24 Fire F-11 2029 3/4 Ton pickup 3,045 3,045 2,574 2,574 2,574 25 Fire F-10 2029 3/4 Ton pickup 3,045 3,045 2,574 2,574 2,574 31 Animal Control AC-3 2029 1/2 Ton pickup 3,187 3,187 3,729 3,729 3,729 27 Fire F-12 2030 3/4 Ton pickup 3,008 3,008 2,695 2,695 2,695 29 Streets ST-03 2030 1 Ton PU 3,009 3,009 6,207 6,207 6,207 20 Parks & Rec PR-007 2031 1/2 Ton pickup 3,570 3,570 3,294 3,294 3,294 5 Police P-xx 2032 1/2 Ton pickup 4,350 3,463 3,294 3,294 3,294 1 Police P-17 2033 AWD police cruiser 6,312 5,922 6,789 6,789 6,789 7 Police P-18 2033 AWD police cruiser 3,942 5,922 6,789 6,789 6,789 8 Police P-19 2033 AWD police cruiser 5,604 6,244 6,789 6,789 6,789 10 Police P-20 2033 AWD police cruiser 7,963 3,838 6,789 6,789 6,789 16 Police P-11 2033 AWD police cruiser 4,678 7,188 5,121 5,121 5,121 37 Senior Center SC-08 2033 AWD Vehicle 1,933 1,933 1,933 1,933 1,933 33 Senior Center SC-05 2034 15 Passenger Van 2,537 2,537 3,385 3,385 3,385 34 Senior Center SC-06 2034 15 Passenger Van 2,537 3,385 3,385 3,385 3,385 9 Police P-32 2035 AWD police cruiser 5,604 5,604 6,599 6,599 6,599 2 Police P-03 2037 1/2 Ton pickup 4,350 1,450 3,729 3,729 3,729 18 Parks & Rec PR-003 2037 1/2 Ton pickup 3,500 3,500 2,646 2,646 2,646 19 Parks & Rec BF-01 2037 1/2 Ton pickup 3,500 3,500 2,646 2,646 2,646 23 Parks & Rec PR-006 2037 3/4 Ton pickup 2,891 2,891 2,574 2,574 2,574 28 Streets ST-01 2037 3/4 Ton pickup 2,891 2,891 2,574 2,574 2,574 3 Police P-xx 2039 1/2 Ton pickup 4,350 3,463 3,294 3,294 3,294 26 Fire P-11 2039 3/4 Ton pickup 2,671 4,862 5,917 5,917 5,917 21 Parks & Rec PR-009 2040 1/2 Ton pickup 3,570 3,570 3,294 3,294 3,294 38 Buildings BI-2 2044 15 Passenger Van 2,813 2,813 3,385 3,385 3,385 39 Buildings BI-3 2044 15 Passenger Van 2,651 2,651 3,385 3,385 3,385 Total 157,407$ 156,387$ 172,204$ 177,271$ 180,535$ Police 87,434$ 83,375$ 90,099$ 90,099$ 93,363$ Parks & Rec 20,210 20,210 20,367 20,367 20,367 Fire 11,769 13,960 13,760 13,760 13,760 Streets 8,909 8,909 11,790 13,148 13,148 Shop 7,440 7,440 7,440 10,432 10,432 Animal Control 5,308 5,308 8,155 8,155 8,155 Senior Center 10,873 11,721 13,823 14,540 14,540 Buildings 5,464 5,464 6,770 6,770 6,770 157,407$ 156,387$ 172,204$ 177,271$ 180,535$ 266 ENTERPRISE FUNDS Enterprise Funds are established to account for the financing of self-supporting activities of governmental units, which render services to general public on a user charge basis. Enterprise Funds are maintained on the accrual basis of accounting. Expenses are controlled through budgetary accounting procedures similar to the governmental fund. 1. CONGREGATE HOUSING FUND This Fund consists of a 40-unit senior citizen housing complex located on a bluff overlooking the Kenai River. The significant revenue source is rents. WHERE THE MONEY COMES FROM – TOTAL OPERATING REVENUE WHERE THE MONEY GO – TOTAL OPERATING EXPENDITURES 267 City of Kenai Fiscal Year 2026 Operating Budget Budget Projection Fund: 009 - Congregate Housing Fund Original Actual Actual Budget Projection Proposed FY2023 FY2024 FY2025 FY2025 FY2026 Revenues PERS Grant 1,314$ 1,688$ 2,897$ 2,897$ 3,918$ Rents and Leases 466,139 486,345 477,403 477,403 497,682 Interest on Investments 17,198 52,254 15,000 15,000 30,000 Miscellaneous 502 203 - - - Total Revenues 485,153 540,490 495,300 495,300 531,600 Expenses 510,086 534,126 578,714 583,703 566,417 Net Income (loss)(24,933) 6,364 (83,414) (88,403) (34,817) Beginning Retained Earnings 923,218 1,013,889 484,058 616,133 240,527 Capital Asset Acquistions (24,842) (544,856) (215,000) (427,649) - Allocated to Capital Projects (585,413) (212,649) (212,649) - (184,000) Credit for Depreciation 140,446 140,736 140,446 140,446 140,446 Available Retained Earnings 428,476$ 403,484$ 113,441$ 240,527$ 162,156$ 268 City of Kenai Fiscal Year 2026 Operating Budget Mission Fund 009 – Congregate Housing Fund Department: 62 – Congregate Housing To provide independent seniors with a supportive, community-focused living environment that frees them from the burdens of homeownership while fostering dignity, respect, and meaningful connections with their peers. Functions & Responsibilities Vintage Pointe Manor offers a welcoming and supportive community where seniors from all walks of life can enjoy their independence while fostering meaningful connections. Residents have the opportunity to share life experiences and embrace their later years in a safe, comfortable, and caring environment. Conveniently located next to the Kenai Senior Center, Vintage Pointe Manor provides residents with easy and secure access to a variety of activities and services. The building features 40, one and two-bedroom apartments with rental rates ranging from $XXXX.XX to $XXXX.XX per month, based on unit size and location. Rent includes gas heat, water, sewer, refuse, internet, and basic television. Each apartment is equipped with a washer/dryer, electric stove, dishwasher, refrigerator, and a small indoor storage area. Residents are responsible for their own electricity and phone services. To qualify, tenants must be 60 years or older and able to live independently. A contracted on-site resident manager provides minor maintenance, oversees facility operations, and maintains regular office hours. The Kenai Senior Center Office manages overall supervision, including rental agreements, fee collection, purchase orders, and tenant concerns. Organizational Chart Staffing FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Position Title Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Qty Grade Senior Center Director .35 23 .35 23 .40 23 .40 23 .40 23 .40 23 Administrative Assistant III .25 15 .25 15 .30 15 .30 15 .30 15 .30 15 Data Entry Clerk .02 1 .02 1 - - - - - - - - City Manager Senior Center Director Administrative Assistant III 269 Average Overtime Per Position (hours) Position Title FY22 Actual FY23 Actual FY24 Actual Projected FY25 Proposed FY26 Projected FY27 Senior Center Director N/A N/A N/A N/A N/A N/A Administrative Assistant III 4 4 4 4 4 4 Data Entry Clerk - - - - - - Performance Measures Fiscal Year 2021 2022 2023 2024 2025 Apartment Turnover 3 4 9 6 *5 Units at Market Rate Rents 17.5% 85% 88% 7% *30% Apartment Renovations N/A N/A N/A N/A N/A *July 1 – April 1 FY25 Department Goals Evaluation The following goals support the City of Kenai Comprehensive Plan Goal 1: Promote and encourage quality of life in Kenai: 1. Finalize design plans for kitchen and bath renovations and completion of two apartments. • Not Achieved. Goal is in the works for RFP for the design process. 2. Develop online marketing for the apartments, including a virtual tour and an online application process. • Achieved. (This will be completed by June 30) 3. To implement a schedule for replacing antiquated lighting and heating systems, thus reducing energy costs. • Partially Achieved. Boiler was replaced FY25. Lighting to be replaced FY26. 4. Modernize common areas as funding is available. Carpeting, furniture, and wallpaper are all considerations in this process. • Not Achieved. Continual goal as funds become available. 5. Restructure the apartment waiting list to ensure that it accurately reflects the needs and intentions of potential residents. Streamlining this list will focus on those individuals who are genuinely ready to move into senior housing within the next 6-12 months if an apartment was offered to them. • Goal achieved. Current waiting list at 132. FY26 Department Goals 1. Issue RFP and award contract for construction phase two apartment remodels. 2. Upgrade hallway and commons areas lighting systems to improve energy efficiency and reduce costs. 3. Continue common areas modernization with the first-floor east hallway and commons areas. 270 4. Document 10 department policies and procedures according to the new format for the City of Kenai. 5. Initiate the development of a comprehensive long-term maintenance and renovation plan creating a strategic roadmap that identifies priorities for improvements beyond FY26 to ensure long-term sustainability, efficiency, and livability. Future Considerations Explore the implementation for smart home technologies – such as voice-activated assistants, smart thermostats, and automated lighting - to enhance safety, comfort, and independence for residents aging in place. 271 City of Kenai Fiscal Year 2026 Operating Budget Fund: 009 - Congregate Housing Fund Department: 62 - Congregate Housing Five year Original Increase Account Expense FY2024 Historical Budget Amended Proposed (Decrease)% Number Description Actual Average FY2025 Budget FY2026 FY2025 Original Change Salaries and Benefits 0100 Salaries 59,335$ 48,116$ 60,590$ 60,590$ 63,581$ 2,991$ 4.94% 0200 Overtime 333 249 168 168 209 41 24.36% 0250 Holiday Pay - - - - - - - 0300 Leave (1,380) 962 2,553 2,553 2,707 154 6.03% 0400 Medicare 837 671 917 917 964 47 5.13% 0450 Social Security (2) 37 - - - - - 0500 PERS 14,408 13,075 16,258 16,258 18,072 1,814 11.16% 0600 Unemployment Insurance - 37 316 316 332 16 5.06% 0700 Workers Compensation 120 107 145 145 139 (6) (4.14%) 0800 Health & Life Insurance 17,647 15,874 18,705 18,705 18,705 - - 0900 Supplemental Retirement 1,970 1,122 1,368 1,368 1,411 43 3.14% Total Salaries & Benefits 93,268$ 80,250$ 101,020$ 101,020$ 106,120$ 5,100$ 5.05% Maintenance and Operations 2021 Office Supplies 85 120 250 250 250 - - 2022 Operating & Repair Supplies 1,677 1,843 21,100 21,100 11,100 (10,000) (47.39%) 2024 Small Tools/Minor Equipment 12,902 12,101 12,135 12,135 12,300 165 1.36% 2026 Computer Software 802 552 1,189 1,189 1,231 42 3.53% 4531 Professional Services 109,443 94,564 106,304 106,304 100,500 (5,804) (5.46%) 4532 Communications 3,682 2,169 3,365 3,365 5,981 2,616 77.74% 4533 Travel & Transportation 144 129 - - - - - 4534 Advertising - 38 - - - - - 4535 Printing & Binding 639 450 500 639 500 - - 4536 Insurance 22,833 16,789 27,008 27,008 26,012 (996) (3.69%) 4537 Utilities 77,835 81,009 83,397 83,397 84,677 1,280 1.53% 4538 Repair & Maintenance 29,477 33,653 35,100 39,951 36,000 900 - 4539 Rentals - - - - - - - 4540 Equip. Fund Pmts.- - - - - - - 4541 Postage - 44 100 100 100 - - 4666 Books - - - - - - - 4667 Dues & Publications - - - - - - - 4999 Contingency - - - - - - - 5041 Miscellaneous - - - - - - - 5045 Depreciation 140,736 140,504 140,446 140,446 140,446 - - 5047 Grants to Agencies - - - - - - - Total Maint. and Operations 400,255$ 383,965$ 430,894$ 435,883$ 419,097$ (11,797)$ (2.74%) Capital Outlay & Transfers 8061 Land - - - - - - - 8062 Buildings - - 8,000 8,000 84,000 76,000 950.00% 8063 Improvements - - - - - - - 8064 Machinery & Equipment - - - - - - - 9090 Transfers Out 190,600 170,960 253,800 253,800 141,200 (112,600) (44.37%) Total Capital Outlay and Transfers 190,600$ 170,960$ 261,800$ 261,800$ 225,200$ (36,600)$ (13.98%) Department Total:684,123$ 635,175$ 793,714$ 798,703$ 750,417$ (43,297)$ (5.45%) 272 City of Kenai Fiscal Year 2026 Operating Budget Fund: 009 - Congregate Housing Fund Department: 62 - Congregate Housing 2022 Operating,Repair &Maintenance.Outdoor plants and supplies. Capital Improvements/Special Projects:Furniture $5,000, Solarium Cabinet $4,500. 4538 Repair and Maintenance.Includes blinds/drapery, carpet cleaning, elevator maintenance, monitoring of fire alarm, plumbing and electrical repairs, painting of apartments on move out, window and gutter cleaning, seasonal maintenance of outdoor sprinklers, and AED warranty/maintenance. 2024 Small Tools/Minor Equipment.For the purchase of 3 washer/dryer stack combos,3 stoves,3 refrigerators,4 garbage disposals,first aid kit &refills and computer replacements. 8062 Buildings.Capital Improvement/Special Projects: Lighting hallways and stairways $40,000, Flooring Replacement $14,000, Paint,First floor hallways/commons $30,000. 4531 Professional Services.Facility management services, snow removal and sanding of parking area, and landscaping. 9090 Transfers Out.Central administrative charges from General Fund, $41,200 and transfer to capital projects, $100,000. 273 This page intentionally left blank 274 MAJOR AND CAPITAL PROJECT FUNDS The following section provides a description of the FY2026 City of Kenai Major and Capital Project Budgets. The Major and Capital Program (MCP) represents the City’s plan for major projects, infrastructure, and equipment funding. The MCP is reviewed each year to reflect changing priorities and to provide a framework for identifying project requirements, as well as monitor the impact of projects on operating budgets and for project scheduling and coordination. The complete City of Kenai Capital Improvement Plan for Fiscal Years 2026- 2030 can be viewed at: https://www.kenai.city/sites/default/files/fileattachments/public_works/page/5666/capital_ improvement_plan_2026-2030_final.20.25_0.pdf DEFINITION OF A CAPITAL PROJECT A capital project is in excess of $35,000 and has a useful life exceeding one year. Major maintenance projects on existing assets are included in the MCP provided they meet the preceding conditions. DEFINITION OF A MAJOR PROJECT A major project is in excess of $35,000 and does not result in construction, purchase or betterment of an existing asset. An example of a major project would be a comprehensive or master plan. SOURCES OF FUNDING A MCP has no means of generating revenue. Projects on the MCP receive funding from the operating funds, transfers from other funds and from grants. PRIORITIZATION The City Manager evaluates, modifies and reviews tentative project requests submitted by Department Heads before submitting to the City Council for their review and approval as part of the budget process. Items considered in the prioritization of projects include but are not limited to regulatory compliance, public safety, employee safety, and community goals. Requests are also considered based upon available funding and long-term plans. In total, this budget includes $29,364,920 in projects for FY2026. $26,465,000 of the requests are contingent upon grants and will be appropriated and authorized at the time grants are received. The remaining amount is funded with $609,820 in transfers from the associated operating funds and $2,290,100 from fund balance in the Capital Projects Funds. Remaining pages of this section provide a detailed description of adopted projects. City of Kenai Capital Budget Revenue, Expenditure and Fund Balance Summary Fiscal Years 2026 Through 2030 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Revenues:Projected Proposed Projected Projected Projected Projected Grants 3,211,329$ 34,060,201$ 39,741,100$ 2,950,000$ 7,330,000$ 30,274,400$ Transfer from Other Fund: General Fund 808,013 1,995,000 1,465,000 560,000 1,220,000 500,000 Airport Special Revenue Fund 43,237 1,265,100 1,746,000 100,000 400,000 1,965,000 Water & Sewer Special Revenue Fund 652,389 500,000 1,590,000 1,575,000 660,000 950,000 Congregate Housing Enterprise Fund 215,000 100,000 100,000 100,000 - - Total Revenues 4,929,968 37,920,301 44,642,100 5,285,000 9,610,000 33,689,400 Expenditures: General Government - 734,782 800,000 - - - Parks, Recreation & Culture 228,437 1,238,636 1,675,000 225,000 3,850,000 500,000 Senior Citizen Programs - 138,000 40,000 35,000 - - Public Works 3,159,851 11,662,298 590,000 1,650,000 1,800,000 - Public Safety 409,192 172,570 - - - - Senior Housing 32,649 495,000 100,000 100,000 - - Kenai Municipal Airport 3,815,017 29,783,869 37,687,100 100,000 900,000 31,439,400 Water & Sewer Utility 409,988 3,293,254 3,750,000 3,175,000 3,060,000 1,750,000 Total Expenditures 8,055,134 47,518,409 44,642,100 5,285,000 9,610,000 33,689,400 Transfer to Other Funds General Fund - - - - - - Airport Special Revenue Fund 185,331 - -- -- Total Transfer to other Funds 185,331 - -- -- Total Expenditures and transfers 8,240,465 47,518,409 44,642,100 5,285,000 9,610,000 33,689,400 Contribution to/(From) Fund Balance (3,310,497) (9,598,108) - - - - Beginning Fund Balance 10,731,021 9,598,108 0 00 0 Ending Fund Balance 7,420,524 - -- -- Assigned Fund Balance Park Improvement Capital Project Fund 300,406 - - - - - Cemetery Improvement Capital Project Fund 269,149 - - - - - Kenai Recreation Center Improvement Capital Project Fund 92,633 - - - - - Kenai Senior Center Improvement Capital Project Fund 138,000 - - - - - Personal Use Fishery Improvement Capital Project Fund 121,467 - - - - - Kenai Public Safety Improvement Capital Project Fund 172,570 - - - - - Congregate Housing Improvement Captial Project Fund 395,000 - - - - - Kenai Multipurpose Facility Capital Project Fund 167,665 - - - - - Library Improvement Capital Project Fund 81,296 - - - - - Kenai City Hall Improvement Capital Project Fund 259,782 - - - - - Airport Operations Facility Improvement Capital Project Fund 376,542 - - - - - Airport Snow Removal Equipment Capital Project Fund 1,782,500 - - - - - Airport Terminal Capital Project Fund 175,866 - - - - - Airport Improvement Capital Project Fund 1,068,861 - - - - - Water $ Sewer Improvement Capital Project Fund 2,046,295 - - - - - Wastewater Treatment Improvement Capital Project Fund 746,959 - - - - - Trail Construction Improvement Capital Project Fund 36,600 - - - - - Municipal Roadway Improvement Capital Project Fund 1,317,097 - - - - - MunicipalFacility Improvement Capital Project Fund 49,420 - -- -- Total Assigned Fund Balance 9,598,108 Unassigned Fund Balance: Total Unassigned Fund Balance - -- - - - Total Assigned & Unassigned Fund Balance 9,598,108$ -$ -$ -$ -$ -$ 275 City of Kenai Capital Budget Expenditure Summary of Current and Future Year Authorizations Fiscal Years 2026 Through 2030 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Prior Year's Authorizations Projected Proposed Projected Projected Projected Projected General Government Kenai City Hall Improvement Capital Project Fund -$ 259,782$ -$ -$ -$ -$ Parks, Recreation & Culture: Park Improvement Capital Project Fund 105,245 300,406 - - - - Cemetery Improvement Capital Project Fund 19,488 269,149 - - - - Kenai Recreation Center Capital Project Fund 103,035 92,633 - - - - Personal Use Fishery Improvement Capital Project Fund 453 121,467 - - - - Municpal Facility Improvement Capital Project Fund - 49,420 - - - - Kenai Multipurpose Facility Capital Project Fund 216 167,665 - - - - Library Improvement Capital Project Fund - 81,296 - - - - Trail Construction Capital Project Fund - 36,600 - - - - Public Works: Kenai Bluff Erosion Capital Project Fund 2,399,857 6,435,920 - - - - Municipal Roadway Improvements Capital Project Fund 759,994 1,626,378 - - - - Municipal Facility Improvement Capital Project Fund - 49,420 - - - - Public Safety: Kenai Public Safety Improvement Capital Project Fund 409,192 172,570 - - - - Senior Housing - Congregate Housing Improvement Capital Project Fund 32,649 395,000 - - - - Senior Citizen Programs - Kenai Senior Center Improvement Capital Project Fund - 138,000 - - - - Kenai Municipal Airport Airport Operations Facility Capital Project Fund 739,629 376,542 - - - - Airport Snow Removal Equipment Capital Project Fund 1,179,884 1,782,500 - - - - Airport Terminal Improvement Capital Project Fund 109,629 175,866 - - - - Airport Improvement Capital Project Fund 1,785,875 1,068,861 - - - - Water & Sewer Utility Water & Sewer Improvement Capital Project Fund 249,662 2,046,295 - - - - Wastewater Treatment Facility Imp. Capital Project Fund 160,326 746,959 - - - - Total Prior Year's Authorizations 8,055,134 16,392,729 - - - - Current & Future Year Authorizations: General Government Kenai City Hall Improvement Capital Project Fund - 75,000 800,000 - - - FAA Flight Service Station Capital Project Fund - 400,000 - - - - Parks, Recreation & Culture: Playground Improvement Capital Project Fund - - 1,635,000 - - - Park Improvement Capital Project Fund - 120,000 - 150,000 3,000,000 - Cemetery Improvements Capital Project Fund - - - - - - Kenai Recreation Center Capital Project Fund - - 40,000 - - - Kenai Multipurpose Facility Capital Project Fund - - - 75,000 850,000 500,000 Library Improvement Capital Project Fund - - - - - - Senior Citizen Programs - Kenai Senior Center Improvement Capital Project Fund - - 40,000 35,000 - - Public Works: Municipal Roadway Improvements Capital Project Fund - 3,600,000 590,000 1,650,000 1,500,000 - Municipal Facility Improvements Capital Project Fund - - - - 300,000 - Senior Housing - Congregate Housing Improvement Capital Project Fund - 100,000 100,000 100,000 - - Kenai Municipal Airport Airport Operations Facility Capital Project Fund - - - 100,000 900,000 - Airport Improvement Capital Project Fund - 26,380,100 37,687,100 - - 31,439,400 Water & Sewer Utility Water & Sewer Improvement Capital Project Fund - 400,000 1,750,000 2,950,000 1,060,000 750,000 Waste Water Treatment Plant Capital Project Fund - 100,000 2,000,000 225,000 2,000,000 1,000,000 Total Current & Future Year Authorizations - 31,175,100 44,642,100 5,285,000 9,610,000 33,689,400 Total Expenditures 8,055,134$ 47,567,829$ 44,642,100$ 5,285,000$ 9,610,000$ 33,689,400$ 276 City of Kenai Fiscal Year 2026 Capital Budget Fund 106 - Playground Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Grants -$ -$ 1,000,000$ -$ -$ -$ Restitution - - - - - - Donations - - - - - - Transfer from General Fund - - 635,000 - - - Transfer from Airport Fund - - - - - - Transfer from Water & Sewer Fund - - - - - - Transfer from Personal Use Fishery Fund - - - - - - Transfer From Congregate Housing Fund - - - - - - Total Revenues - - 1,635,000 - - - Expenditures - Current & Future Year Authorizations: Old Town play equipment replacement - - 1,635,000 - - - Total Expenditures - - 1,635,000 - - - Contribution to/(From) Fund Balance - - - - - - Beginning Fund Balance - - - - - - Ending Fund Balance - - - - - - Assigned - - - - - - - Unassigned Fund Balance - - - - - - 277 City of Kenai Fiscal Year 2026 Capital Budget Fund 116 - Park Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants 10,651$ -$ -$ -$ 2,400,000$ -$ Restitution - - - - - - Donations - - - - - - Transfer from General Fund 144,625 120,000 - 150,000 600,000 - Total Revenues 155,276 120,000 - 150,000 3,000,000 - Expenditures: Prior Year's Authorizations - Park Area Hazardous Tree Removal - 50,000 - - - - Municipal Park Shelter #3 5,000 70,000 Parks & Rec Master Plan 69,957 43 - - - - Tractor Replacement - 80,000 - - - - Softball field shelter/dugout replacement 19,637 100,363 - - - - Slash Disposal Site 10,651 - - - - - Total Prior Year's Authorizations 105,245 300,406 - - - - Current & Future Year Authorizations: Tractor Replacement - 70,000 - - - - Relocation Parks & Rec - Design - - - 150,000 - - Relocation Parks & Rec - Construct - - - - 3,000,000 - Beaver Creek Replace Pavilion - 50,000 - - - - Total Current & Future Year Authorizations - 120,000 - 150,000 3,000,000 - Total Expenditures 105,245 420,406 - 150,000 3,000,000 - Contribution to/(From) Fund Balance 50,031 (300,406) - - - - Beginning Fund Balance 250,375 300,406 - - - - Ending Fund Balance 300,406 - - - - - Assigned - Parks & Rec Master Plan (43) Park Area Hazardous Tree Removal (50,000) - - - - - Municipal Park Shelter #3 (70,000) - - - - - Tractor Replacement (80,000) - - - - - Softball field shelter/dugout replacement (100,363) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 278 279 City of Kenai Fiscal Year 2026 Capital Budget Fund 118 - Cemetery Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Transfer from General Fund 25,000$ -$ -$ -$ -$ -$ Total Revenues 25,000 - - - - - Expenditures: Prior Year's Authorizations - Kenai Cemetery Expansion Phase 1 19,488 4,118 - - - - Kenai Cemetery Expansion Phase 2 240,031 Kenai Cemetery Veteran Columbarium - 25,000 - - - - Total Prior Year's Authorizations 19,488 269,149 - - - - Expenditures - Current & Future Year Authorizations - Kenai Cemetery Veteran Columbarium - - - - - - Total Expenditures 19,488 269,149 - - - - Contribution to/(From) Fund Balance 5,512 (269,149) - - - - Beginning Fund Balance 263,637 269,149 - - - - Ending Fund Balance 269,149 - - - - - Assigned - Kenai Cemetery Expansion Phase 1 (4,118) Kenai Cemetery Expansion Phase 2 (240,031) Kenai Cemetery Veteran Columbarium (25,000) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 280 City of Kenai Fiscal Year 2026 Capital Budget Fund 119 - Kenai Recreation Center Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Grants 98,224$ -$ -$ -$ -$ -$ Transfer from General Fund - - 40,000 - - - Total Revenues 98,224 - 40,000 - - - Expenditures: Prior Year's Authorizations: Rec Center Improvements 4,811 17,633 - - - - Rec Center Floor Refinishing 98,224 75,000 - - - - Total Prior Year's Authorizations 103,035 92,633 - - - - Current & Future Year Authorizations - Gymnasium Drop Curtain Addition - - 40,000 - - - Repair and refinish Rec Center Gym Floor - - - - - - Total Current & Future Year Authorizations - - 40,000 - - - Total Expenditures 103,035 92,633 40,000 - - - Transfer to - General Fund - - - - - - Total Expenditures and Transfers 103,035 92,633 40,000 - - - Contribution to/(From) Fund Balance (4,811) (92,633) - - - - Beginning Fund Balance 97,444 92,633 - - - - Ending Fund Balance 92,633 - - - - - Assigned: Rec Center Improvements (17,633) Rec Center Floor Refinishing (75,000) - - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 281 City of Kenai Fiscal Year 2026 Capital Budget Fund 120 - Kenai Senior Center Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Transfer from General Fund 50,000$ -$ 40,000$ 35,000$ -$ -$ Total Revenues 50,000 - 40,000 35,000 - - Expenditures: Prior Year Authorizations - HVAC and DDC Controls - 48,000 - - - - Canopy Roof Repair - 50,000 Front entry modifications - 40,000 - - - - Total Prior Year Authorizations - 138,000 - - - - Current & Future Year Authorizations - Landscaping Phase I - - 40,000 - - - Landscaping Phase II - - - 35,000 - - Canopy Roof Repair - - - - - - Total Current & Future Year Authorizations - - 40,000 35,000 - - Total Expenditures - 138,000 40,000 35,000 - - Transfer to Other Funds - - - - - - Total Expenditures and Transfers - 138,000 40,000 35,000 - - Contribution to/(From) Fund Balance 50,000 (138,000) - - - - Beginning Fund Balance 88,000 138,000 - - - - Ending Fund Balance 138,000 - - - - - Assigned: HVAC and DDC Controls (48,000) - - - - - Canopy Roof Repair (50,000) Front entry modifications (40,000) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 282 City of Kenai Fiscal Year 2026 Capital Budget Fund 129 - Kenai Bluff Erosion Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants 172,435$ 6,435,920$ -$ -$ -$ -$ Total Revenues 172,435 6,435,920 - - - - Expenditures: Prior Year's Authorizations - Kenai Bluff Stabilization Project 2,399,857 6,435,920 - - - - Total Expenditures 2,399,857 6,435,920 - - - - Contribution to/(From) Fund Balance - - - - - - Beginning Fund Balance - - - - - - Ending Fund Balance - - - - - - Assigned - - - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 283 City of Kenai Fiscal Year 2026 Capital Budget Fund 130 - Personal Use Fishery Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants -$ -$ -$ -$ -$ -$ Total Revenues - - - - - - Expenditures: Prior Year's Authorizations - Float replacement 453 121,467 - - - - Current & Future Year Authorizations - Float replacement - - - - - - Boat ramp concrete repairs - - - - - - Total Current & Future Year Authorizations - - - - - - Total Expenditures 453 121,467 - - - - Contribution to/(From) Fund Balance (453) (121,467) - - - - Beginning Fund Balance 121,920 121,467 - - - - Ending Fund Balance 121,467 - - - - - Assigned - Float replacement (121,467) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 284 City of Kenai Fiscal Year 2026 Capital Budget Fund 133 - Animal Control Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Grants -$ -$ -$ -$ -$ -$ Restitution - - - - - - Donations - - - - - - Transfer from General Fund - - - - - - Transfer from Airport Fund - - - - - - Transfer from Water & Sewer Fund - - - - - - Transfer from Personal Use Fishery Fund - - - - - - Transfer From Congregate Housing Fund - - - - - - Total Revenues - - - - - - Transfers - Transfer to General Fund - - - - - - Total Expenditures & Transfers - - - - - - Contribution to/(From) Fund Balance - - - - - - Beginning Fund Balance - - - - - - Ending Fund Balance- - - - - - - Assigned - - - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 285 City of Kenai Fiscal Year 2026 Capital Budget Fund 134 - Kenai City Dock Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Grants -$ -$ -$ -$ -$ -$ Restitution - - - - - - Donations - - - - - - Transfer from General Fund - - - - - - Transfer from Airport Fund - - - - - - Transfer from Water & Sewer Fund - - - - - - Transfer from Personal Use Fishery Fund - - - - - - Transfer From Congregate Housing Fund - - - - - - Total Revenues - - - - - - Transfers - Transfer to General Fund - - - - - - Contribution to/(From) Fund Balance - - - - - - Beginning Fund Balance - - - - - - Ending Fund Balance - - - - - - Assigned - Dock Repair - - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 286 City of Kenai Fiscal Year 2026 Capital Budget Fund 135 - Kenai Public Safety Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants 142,858$ -$ -$ -$ -$ Transfer from General Fund 150,000 - - - - - Total Revenues 292,858 - - - - - Expenditures: Prior Year Authorizations Fire Department Community Wildfire Protect 111,358 - - - - - Fire Department Flooring Replacement - 40,000 - - - - Fire Department Hose Testing Tank Repair - 60,000 - - - - Dispatch Radio Replacement 91,872 37,032 Emergency Service Facility Assessment 174,462 35,538 - - - - Police in-car camera replacement - - - - - - Cyber Security Assessment 31,500 - - - - - Total Prior Year Authorizations 409,192 172,570 - - - - Current & Future Year Authorizations - Emergency Service Facility Imp. Design - - - - - - - - - - - - Total Current & Future Year Authorizations - - - - - - Total Expenditures 409,192 172,570 - - - - Contribution to/(From) Fund Balance (116,334) (172,570) - - - - Beginning Fund Balance 288,904 172,570 - - - - Ending Fund Balance 172,570 - - - - - Assigned - Fire Department Community Wildfire Protection - - - - - - Fire Department Flooring Replacement (40,000) - - - - - Fire Department Hose Testing Tank Repair (60,000) Dispatch Radio Replacement (37,032) Emergency Service Facility Assessment (35,538) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 287 City of Kenai Fiscal Year 2026 Capital Budget Fund 136 - Flight Service Station Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Grants -$ -$ -$ -$ -$ -$ Restitution - - - - - - Donations - - - - - - Transfer from General Fund - 400,000 - - - - Transfer from Airport Fund - - - - - - Transfer from Water & Sewer Fund - - - - - - Transfer from Personal Use Fishery Fund - - - - - - Transfer From Congregate Housing Fund - - - - - - Total Revenues - 400,000 - - - - Expenditures - Prior Year Authorizations - - - - - - - Total Prior Year Authorizations - - - - - - Current & Future Year Authorizations - Flight Service Station RTU replacement - 400,000 - - - - Total Current & Future Year Authorizations - 400,000 - - - - Total Expenditures - 400,000 - - - - Contribution to/(From) Fund Balance - - - - - - Beginning Fund Balance - - - - - - Ending Fund Balance - - - - - - Assigned - - - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 288 289 City of Kenai Fiscal Year 2026 Capital Budget Fund 209 - Congregate Housing Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Transfer From Congregate Housing Fund 215,000$ 100,000$ 100,000$ 100,000$ -$ -$ Total Revenues 215,000 100,000 100,000 100,000 - - Expenditures: Prior Year's Authorizations: Boiler Replacement Project 32,649 - - - - - Elevator major maintenance 50,000 Floors 2 & 3 hallway carpet 55,000 Exterior door replacement 60,000 Apartment kitchen and bathroom remodel - 230,000 - - - - Total Prior Year's Authorizations 32,649 395,000 - - - - Current & Future Year Authorizations Apartment kitchen and bathroom remodel - - 100,000 100,000 - - Elevator Maintenance - 100,000 - - - - - - - - - - Total Current & Future Year Authorizations - 100,000 100,000 100,000 - - Total Expenditures 32,649 495,000 100,000 100,000 - - Contribution to/(From) Fund Balance 182,351 (395,000) - - - - Beginning Fund Balance 212,649 395,000 - - - - Ending Fund Balance 395,000 - - - - - Assigned: Elevator major maintenance (50,000) - - - - - Floors 2 & 3 hallway carpet (55,000) Exterior door replacement (60,000) Apartment kitchen and bathroom remodel (230,000) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 290 291 City of Kenai Fiscal Year 2026 Capital Budget Fund 217 - Kenai Multipurpose Facil Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Grants -$ -$ -$ -$ 680,000$ -$ Transfer from General Fund - - - 75,000 170,000 500,000 Total Revenues - - - 75,000 850,000 500,000 Expenditures: Prior Year Authorizations: Lighting Upgrade 108 99,892 - - - - Exhaust fan installation 108 67,773 - - - - Rust remediation - - - - - - Total Prior Year Authorizations 216 167,665 - - - - Current & Future Year Authorizations: Multi-Purpose Facility Roof - Design - - - 75,000 - - Multi-Purpose Facility Roof - Construct - - - - 850,000 - Multi-Purpose Facility Refrigeration System - - - - - 500,000 Total Current & Future Year Authorizations - - - 75,000 850,000 500,000 Total Expenditures 216 167,665 - 75,000 850,000 500,000 Contribution to/(From) Fund Balance (216) (167,665) - - - - Beginning Fund Balance 167,881 167,665 - - - - Ending Fund Balance 167,665 - - - - - Assigned: Multi-Purpose Facility Lighting (99,892) - - - - - Exhaust fan installation (67,773) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 292 City of Kenai Fiscal Year 2026 Capital Budget Fund 218 - Library Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants -$ -$ -$ -$ -$ -$ Total Revenues - - - - - - Expenditures Prior Year's Authorizations - Sidewalk & Retaining Wall Repairs - 31,284 - - - - HVAC DDC Controls - 50,012 - - - - Total Prior Year's Authorizations - 81,296 - - - - Current & Future Year Authorizations - Total Current & Future Year Authorizations - - - - - - Total Expenditures - 81,296 - - - - Contribution to/(From) Fund Balance - (81,296) - - - - Beginning Fund Balance 81,296 81,296 0 0 0 0 Ending Fund Balance 81,296 0 0 0 0 0 Assigned - Sidewalk & Retaining Wall Repairs (31,284) - - - - - HVAC DDC Controls (50,012) - - - - - Unassigned Fund Balance 0$ 0$ 0$ 0$ 0$ 0$ 293 City of Kenai Fiscal Year 2026 Capital Budget Fund 227 - Kenai Visitor Center Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants -$ -$ -$ -$ -$ -$ Restitution - - - - - - Donations - - - - - - Transfer from General Fund - - - - - - Transfer from Airport Fund - - - - - - Transfer from Water & Sewer Fund - - - - - - Transfer from Personal Use Fishery Fund - - - - - - Transfer From Congregate Housing Fund - - - - - - Total Revenues - - - - - - Expenditures: Prior Year Authorizations Roof Replacement - - - - - - Total Prior Year Authorizations - - - - - - Transfers - Transfer to General Fund - - - - - - Total Expenditures & Transfers - - - - - - Contribution to/(From) Fund Balance - - - - - - Beginning Fund Balance - - - - - - Ending Fund Balance - - - - - - Assigned: Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 294 City of Kenai Fiscal Year 2026 Capital Budget Fund 228 - Kenai City Hall Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Grants -$ -$ 640,000$ -$ -$ -$ Transfer from General Fund - 75,000 160,000 - - - Total Revenues - 75,000 800,000 - - - Expenditures: Prior Year Authorizations - HVAC air handler replacement - 209,782 - - - - Elevator major maintenance - 50,000 - - - - Total Prior Year Authorizations - 259,782 - - - - Current & Future Year Authorizations - City Hall Improvements - Design - 75,000 - - - - City Hall Improvements - Construct - - 800,000 - - - Total Current & Future Year Authorizations - 75,000 800,000 - - - Total Expenditures - 334,782 800,000 - - - Contribution to/(From) Fund Balance - (259,782) - - - - Beginning Fund Balance 259,782 259,782 - - - - Ending Fund Balance 259,782 - - - - - Assigned - Elevator major maintenance (50,000) - - - - - HVAC air handler replacement (209,782) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 295 296 City of Kenai Fiscal Year 2026 Capital Budget Fund 328 - Airport Operations Facili Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants 501,831$ -$ -$ -$ 500,000$ -$ Transfer from Airport Fund - - - 100,000 400,000 - Transfer from Water & Sewer Fund - - - - - - Transfer from Personal Use Fishery Fund - - - - - - Transfer From Congregate Housing Fund - - - - - - Total Revenues 501,831 - - 100,000 900,000 - Expenditures: Prior Year Authorizations: HVAC DDC controls 12,306 61,759 - - - - Boiler Replacement 727,323 264,783 - - - - Elevator Major Maintenance - 50,000 - - - - Total Prior Year Authorizations 739,629 376,542 - - - - Current & Future Year Authorizations: EA/Design - ARFF Building Roof Replacement - - - 100,000 - - Construct - ARFF Building Roof Replacement - - - - 900,000 - Total Current & Future Year Authorizations - - - 100,000 900,000 - Total Expenditures 739,629 376,542 - 100,000 900,000 - Transfers - Transfer to Airport Fund - - - - - - Total Expenditures & Transfers 739,629 376,542 - 100,000 900,000 - Contribution to/(From) Fund Balance (237,798) (376,542) - - - - Beginning Fund Balance 614,340 376,542 - - - - Ending Fund Balance 376,542 - - - - - Assigned: HVAC DDC controls (61,759) - - - - - Boiler Replacement (264,783) - - - - - Elevator Major Maintenance (50,000) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 297 City of Kenai Fiscal Year 2026 Capital Budget Fund 332 - Airport Snow Removal Equi Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants 1,179,884$ -$ -$ -$ -$ -$ Transfer from Airport Fund - - - - - - Total Revenues 1,179,884 - - - - - Expenditures: Prior Year Authorizations - Broom Replacement - 62,500 Multi-purpose Broom/Blower Replacement 1,179,884 1,720,000 - - - - Total Prior Year Authorizations 1,179,884 1,782,500 - - - - Total Expenditures 1,179,884 1,782,500 - - - - Transfers - Transfer to Airport Fund - - - - - - Total Expenditures & Transfers 1,179,884 1,782,500 - - - - Contribution to/(From) Fund Balance - (1,782,500) - - - - Beginning Fund Balance 1,782,500 1,782,500 - - - - Ending Fund Balance 1,782,500 - - - - - Assigned - Multi-purpose Broom/Blower Replacement (1,720,000) - - - - - Broom Replacement (62,500) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 298 City of Kenai Fiscal Year 2026 Capital Budget Fund 335 - Airport Terminal Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants -$ -$ -$ -$ -$ -$ Total Revenues - - - - - - Expenditures: Prior Year's Authorizations - Terminal landscaping 109,629 866 - - - - Elevator major maintenance - 50,000 - - - - Surveillance cameras/Ops access controls - 125,000 - - - - Total Prior Year's Authorizations 109,629 175,866 - - - - Current & Future Year Authorizations - Terminal road and parking lot improvements - - - - - - Total Current & Future Year Authorizations - - - - - - Total Expenditures 109,629 175,866 - - - - Contribution to/(From) Fund Balance (109,629) (175,866) - - - - Beginning Fund Balance 285,495 175,866 - - - - Ending Fund Balance 175,866 - - - - - Assigned: Terminal landscaping (866) Elevator major maintenance (50,000) (125,000) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ Surveillance Cameras/OPS Access Controls 299 City of Kenai Fiscal Year 2025 Capital Budget Fund 342 - Airport Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants 1,059,027$ 25,115,000$ 35,941,100$ -$ -$ 29,474,400$ Transfer from Airport Fund 43,237 1,265,100 1,746,000 - - 1,965,000 Total Revenues 1,102,264 26,380,100 37,687,100 - - 31,439,400 Expenditures: Prior Year's Authorizations - Airfield sand and equip. storage building 3,037 - - - - - Airport Master Plan 729,445 25,086 - - - - Runway Rehabilitation Project 621,493 91,280 - - - - Airfield Drainage Improvement Project 341,764 299,230 - - - - DBE Program Update 2,208 - - - - - Airfield Marking Rehabilitaion 54,189 324,846 - - - - ARFF Vehicle - 62,500 - - - - Perimeter Fence - 247,500 - - - - Mobile Testing Foam 33,408 - - - - - Apron crack seal and seal coating 331 18,419 - - - - Total Prior Year's Authorizations 1,785,875 1,068,861 - - - - Current & Future Year Authorizations: Airport Master Plan Phase 2 - - - - - - Runway Rehabilitation Project construction - 25,330,100 - - Perimeter Fence Line Improvements - - - Taxiway A/B/C/D/E/K/L/M Rehabilitation - 650,000 19,952,100 - - 31,439,400 Animal Control Building Roof Replacement - 400,000 - - - - EA/Design/Construct Apron & Willow St. Extension - - 7,448,000 - - - Float Plane Basin Taxiway - - 10,287,000 - - - Total Current & Future Year Authorizations - 26,380,100 37,687,100 - - 31,439,400 Total Expenditures 1,785,875 27,448,961 37,687,100 - - 31,439,400 Transfers - Transfer to Airport Fund 185,331 - - - - - Total Expenditures & Tranfers 1,971,206 27,448,961 37,687,100 - - 31,439,400 Contribution to/(From) Fund Balance (868,942) (1,068,861) - - - - Beginning Fund Balance 1,937,803 1,068,861 - - - - Ending Fund Balance 1,068,861 - - - - - Assigned: Airport Master Plan (25,086) - - - - - Runway Rehabilitation Project (91,280) - - - - - Airfield Drainage Improvement Project (299,230) - Airfield Marking Rehabilitaion (324,846) - - - - - ARFF Vehicle (62,500) Perimeter Fence (247,500) Apron crack seal and seal coating (18,419) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 300 301 302 City of Kenai Fiscal Year 2025 Capital Budget Fund 621 - Water & Sewer Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants -$ -$ 560,000$ 1,600,000$ 800,000$ -$ Transfer from Water & Sewer Fund 552,389 400,000 1,190,000 1,350,000 260,000 750,000 Total Revenues 552,389 400,000 1,750,000 2,950,000 1,060,000 750,000 Expenditures: Prior Year's Authorizations: Cemetery Creek Culvert 68 - - - - - 58,584 8,451 - - - - - 11,216 - - - - Hydrant mapping & installation Phase I - 75,000 - - - - Manhole restoration - 40,000 - - - - Lift station maintenance 2,344 859,630 - - - - Lead service line inventory support services - 42,000 188,666 1,009,998 - - - - Total Prior Year's Authorizations 249,662 2,046,295 - - - - Current & Future Year Authorizations: Disinfectant Generation Equipment Design - 100,000 - - - - Trading Bay Road Sewer Insulation - 100,000 - - - - Airport Res pump house improvements - Design - - 200,000 - - - Airport Res pump house improvements - Construct - - - 2,000,000 - - Broad Street Lift Station - 600,000 - - - Disinfectant Generation Equipment construction - 500,000 - - - GIS Mapping Improvements - 100,000 - - - - Water Main Valve Replacements I - - - - - - Facility Fencing Improvements - 100,000 - - - - Water Main Line Improvements I - - 250,000 250,000 - 500,000 Water Meter / Software Equipment - - 200,000 - - - Airport Reservoir Tank Exterior Repair - Design - - - 100,000 - - Airport Reservoir Tank Exterior Repair - - - - 1,000,000 - Florida Ave Water Main - Design - - - - 60,000 - Florida Ave Water Main - Construct - - - - - 250,000 Vac Truck - - - 600,000 - - Total Current & Future Year Authorizations - 400,000 1,750,000 2,950,000 1,060,000 750,000 Total Expenditures 249,662 2,446,295 1,750,000 2,950,000 1,060,000 750,000 Contribution to/(From) Fund Balance 302,727 (2,046,295) - - - - Beginning Fund Balance 1,743,568 2,046,295 - - - - Ending Fund Balance 2,046,295 - - - - - Assigned: Water & Sewer masterplan and rate study (8,451) (11,216) - - - - - Hydrant mapping & installation Phase I (75,000) - - - - - Manhole restoration (40,000) - - - - - Lift station upgrades (859,630) - - - - - Lead service line inventory support services (42,000) Water Treatment Facility Pump House Design (1,009,998) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ SCADA system integration Water & Sewer masterplan and rate study SCADA system integration Water Treatment Facility Pump House Design 303 304 305 City of Kenai Fiscal Year 2025 Capital Budget Fund 625 - Wastewater Treatment Faci Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants -$ -$ 1,600,000$ -$ 1,600,000$ 800,000$ Transfer from Water & Sewer Fund 100,000 100,000 400,000 225,000 400,000 200,000 Transfer from Personal Use Fishery Fund - - - - - - Transfer From Congregate Housing Fund - - - - - - Total Revenues 100,000 100,000 2,000,000 225,000 2,000,000 1,000,000 Expenditures: Prior Year's Authorizations: 42,636 3,571 - - - - Sludge Press replacement 11,383 82,413 - - - - - 881 - - - - 94,151 354,996 - - - - - 80,000 - - - - Clarifier drainage repairs - 50,000 - - - - WWTP Ops Bldg Replacement Design 100,000 Electronic Access Gate & Controls 12,156 75,098 - - - - Total Prior Year Authorizations 160,326 746,959 - - - - Current & Future Year Authorizations: WWTP Operations Bldg Replacement 2,000,000 Facility fencing improvements - 100,000 - - - - Effluent flow monitoring and automated dosing - - - 225,000 - - Replace WWTP Screening System 2,000,000 Influent pump station construction - - - - - 1,000,000 Total Current & Future Year Authorizations - 100,000 2,000,000 225,000 2,000,000 1,000,000 Total Expenditures 160,326 846,959 2,000,000 225,000 2,000,000 1,000,000 Transfer to Water & Sewer Fund - - - - - - Total Expenditures & Transfers 160,326 846,959 2,000,000 225,000 2,000,000 1,000,000 Contribution to/(From) Fund Balance (60,326) (746,959) - - - - Beginning Fund Balance 807,285 746,959 - - - - Ending Fund Balance 746,959 - - - - - Assigned: Water & Sewer Utility masterplan and rate study (3,571) - - - - - Sludge Press replacement (82,413) - - - - - SCADA system integration (881) - - - - - Digester blower replacement and building (354,996) - - - - - Contact basin repairs (80,000) - - - - - Clarifier drainage repairs (50,000) - - - - - WWTP Ops Bldg Replacement Design (100,000) Electronic Access Gate & Controls (75,098) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ Water & Sewer Utility masterplan and rate study SCADA system integration Digester blower replacement and building Contact basin repairs 306 307 City of Kenai Fiscal Year 2025 Capital Budget Fund 751 - Trail Construction Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants -$ -$ -$ -$ -$ -$ Total Revenues - - - - - - Expenditures: Prior Year's Authorizations - Municipal Park trail construction - 36,600 - - - - Total Priore Year Authorizations - 36,600 - - - - Current & Future Year Authorizations: Total Current & Future Year Authorizations - - - - - - Total Expenditures - 36,600 - - - - Transfers - Transfer to Green Strip Fund - - - - - - Total Expenditures & Tranfers - 36,600 - - - - Contribution to/(From) Fund Balance - (36,600) - - - - Beginning Fund Balance 36,600 36,600 - - - - Ending Fund Balance 36,600 - - - - - Assigned - Municipal Park Trail Construction (36,600) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 308 City of Kenai Fiscal Year 2025 Capital Budget Fund 755 - Municipal Roadway Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues: Grants 46,419$ 2,509,281$ -$ 1,350,000$ 1,350,000$ -$ Transfer from General Fund 438,388 1,400,000 590,000 300,000 150,000 - Total Revenues 484,807 3,909,281 590,000 1,650,000 1,500,000 - Expenditures: Prior Year's Authorizations: Wildwood Drive rehabilitation 710 280,413 - - - - Bridge Access pedestrian pathway - 247,991 - - - - First Avenue repairs 345 30,446 - - - - Inlet Wood storm drain improvements - 120,000 - - - - City Dock Float Replacement 46,419 309,281 - - - - Lilac St. reconstruction 711,351 39,416 - - - - Aliak Storm Water and Paving - 80,000 - - - - Street Lighting Improvements Construction 863 399,137 Public Main Walk Replacement - ADA Warning - 40,000 Street Lighting Assessment 306 79,694 Total Prior Year's Authorizations 759,994 1,626,378 - - - - Current & Future Year Authorizations - Wildwood Drive Rehabilitation - Construct - 1,200,000 - - - - Downtown Asphalt Crack Sealing - 200,000 - - - - Street condition assessment - 100,000 - - - - GIS Stormwater, lighting, road mapping improvement - 50,000 - - - - Aliak storm water and paving repair - Cons.- 600,000 - - - - Storm Water improvement to be identified - - 240,000 - - - Parking lot sealcoating and repairs - 300,000 - - - - Gravel Roadway Improvements - Design - - 200,000 - - - Gravel Roadway Improvements - Construct - - - - - - Asphalt Roadway Improvements - Design - - 150,000 150,000 - - Asphalt Roadway Improvements - Construct - 1,150,000 - 1,500,000 1,500,000 - Street lighting improvements - Const.- - - - - - Total Current & Future Year Authorizations - 3,600,000 590,000 1,650,000 1,500,000 - Total Expenditures 759,994 5,226,378 590,000 1,650,000 1,500,000 - Transfers - Transfer to General Fund 49,837 - - - - - Total Expenditures & Transfers 809,831 5,226,378 590,000 1,650,000 1,500,000 - Contribution to/(From) Fund Balance (325,024) (1,317,097) - - - - Beginning Fund Balance 1,642,121 1,317,097 - - - - Ending Fund Balance 1,317,097 - - - - - Assigned: Wildwood Drive rehabilitation (280,413) - - - - - Bridge Access pedestrian pathway (247,991) - - - - - First Avenue repairs (30,446) Inlet Wood storm drain improvements (120,000) - - - - - Lilac St. reconstruction (39,416) Aliak Storm Water and Paving (80,000) Street Lighting Improvements Construction (399,137) Public Main Walk Replacement - ADA Warning (40,000) Street Lighting Assessment (79,694) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 309 310 311 312 313 City of Kenai Fiscal Year 2025 Capital Budget Fund 800 - Municipal Facility Improvement Capital Project Fund FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Projected Proposed Projected Projected Projected Projected Revenues - Transfer from General Fund -$ -$ -$ -$ 300,000$ -$ Total Revenues - - - - 300,000 - Expenditures - Prior Year's Authorizations: Facility Assessment Phase II - 49,420 - - - - Total Prior Year's Authorizations - 49,420 - - - - Current & Future Year Authorizations - Senior Housing Feasibility Study - - - - 300,000 - - - - - - - Total Current & Future Year Authorizations - - - - 300,000 - Total Expenditures - 49,420 - - 300,000 - Contribution to/(From) Fund Balance - (49,420) - - - - Beginning Fund Balance 49,420 49,420 - - - - Ending Fund Balance 49,420 - - - - - Assigned: Facility Assessment Phase II (49,420) - - - - - Unassigned Fund Balance -$ -$ -$ -$ -$ -$ 314 APPENDIX 1. City of Kenai Schedule of Rates, Charges, and Fees 2. Authorized Personnel Staffing Table 3. Permanent Position Organizational Chart 4. FY2026 Classified Salary Schedules • Permanent Positions • Temporary Positions 5. Chart of Accounts 6. Community Profile 7. Glossary of Key Terms The City Manager shall establish and the City Council shall approve via resolution, the fees, rates, and charges for the billing and collections for support of City Services. The City reserves the right to change the rate schedule at any time. There is a 6% sales tax added to the total invoice (3% City and 3% Borough) for all fees, rates, and charges not exempted by the sales tax code of the Kenai Peninsula Borough and the City. Contents Airport Fees................................................................................................................................................................................................... 1 Animal Control Fees .................................................................................................................................................................................. 4 City Clerk Fees ............................................................................................................................................................................................. 5 Cemetery Fees ....................................................................................................................................................................................... 5 Memorial Park Fees ............................................................................................................................................................................. 5 Mobile Food Vendor License........................................................................................................................................................... 5 Oil & Gas Well ....................................................................................................................................................................................... 5 Public Records Requests ................................................................................................................................................................... 5 Recount of Votes - Application ...................................................................................................................................................... 5 Transient Merchant and Peddler License ................................................................................................................................... 5 Vehicle for Hire ..................................................................................................................................................................................... 5 Fire Department Fees ................................................................................................................................................................................ 6 Land Management Fees .......................................................................................................................................................................... 6 Library Fees ................................................................................................................................................................................................... 7 Parks and Recreation Fees ...................................................................................................................................................................... 8 Planning and Zoning Fees ...................................................................................................................................................................... 9 Kenai Zoning Code .............................................................................................................................................................................. 9 Planning and Zoning Fees ................................................................................................................................................................ 9 Police Department Fees ........................................................................................................................................................................... 9 Abandoned Property (Other than Motor Vehicles) ................................................................................................................ 9 Police Fees .............................................................................................................................................................................................. 9 Public Works and Capital Projects Fees ........................................................................................................................................... 10 Building Permit Fees ......................................................................................................................................................................... 10 Commercial Structures ................................................................................................................................................................ 10 Residential Structures .................................................................................................................................................................. 10 City Dock Fees ..................................................................................................................................................................................... 11 Excavations in City Streets by Contractors or Utility Companies .................................................................................... 11 Project Permits .................................................................................................................................................................................... 11 Public Works & Capital Project Fees .......................................................................................................................................... 11 Streets and Drainage ........................................................................................................................................................................ 11 Tidelands ............................................................................................................................................................................................... 12 Tidelands, Leasing of ........................................................................................................................................................................ 12 Water Fees ............................................................................................................................................................................................ 12 Sewer Fees ............................................................................................................................................................................................ 14 Senior Center ............................................................................................................................................................................................. 16 Senior Center Meals .......................................................................................................................................................................... 16 Senior Center Transportation ........................................................................................................................................................ 16 Senior Center Rental ......................................................................................................................................................................... 16 Vintage Pointe Rents ........................................................................................................................................................................ 16 CITY OF KENAI SCHEDULE OF RATES, CHARGES AND FEES 315 Airport Fees 21.05.085 Fuel Flowage Fee Per Gallon Signatory $0.035 Non-signatory $0.07 APX - Airport Regulations Aircraft Parking Fees 06.05.07 (c) transient, under 4,000 lbs. 0 - 4 hrs. FREE 6.05.070 (c) transient, under 4,000 lbs. over 4 hrs. $5.00 6.05.070 (c) transient, 4,001 - 12,500 lbs. 0-12 hrs. $25.00 6.05.070 (c) transient, 4,001 - 12,500 lbs. 12-24 hrs. $50.00 6.05.070 (c) transient, 12,501 - 100,000 lbs. 0-12 hrs. $50.00 6.05.070 (c) transient, 12,501 - 100,000 lbs. 12-24 hrs. $100.00 6.05.070 (c) transient, 100,001 lbs. per day $250.00 Landing Fees 14.05.010 (a)(2) Signatory per thousand pounds $2.07 14.05.010 (b)(2) Non-signatory per thousand pounds $2.69 exempt -- float planes, test landings due to mechanical or weather, government aircraft Tie-down Fees, General Aviation Paved Areas wheels, per month $45.00 wheels, w/electric per month $70.00 Gravel Area wheels/skis, per month $45.00 Float Plane Basin, Private daily $5.00 monthly $[40.00] 60.00 season -- May to October $250.00 Float Plane Basin, Commercial daily $10.00 monthly $[50.00] 75.00 season -- May to October $300.00 monthly w/electric $[75.00] 100.00 Terminal Building Rent -- Exclusive Space signatory - per square foot per year $41.15 signatory -- arrival hallway, departure hallway, passenger hold room & baggage claim area (per square foot per year) $41.15 Terminal Building Rent -- Joint Use Space signatory -- baggage make up area (per square foot per year) $24.94 signatory -- baggage break down area (per square foot per year) $24.94 non-signatory terminal rates 30% higher Vehicle Parking Fees at Terminal short term 0 - 2 hours FREE 24 hours $8.00 annual permit $800.00 annual parking permit w/electric $1,140.00 Vehicle Parking Fees Greater Than 1/4 Mile from Terminal Building (at GA Lot) calendar day $3.00 annual permit $420.00 316 Late Payment Vehicle Parking Fee late payment fee for unpaid parking after 30 days $50.00 Business Activity & Airport Access Permit mechanic access (per each) $50.00 fueling access (annual) $100.00 dispensing fee (per gallon) $0.02 water extraction access (annual) $100.00 non-tenant use of basin parking apron $75.00 float plane parking apron (annual) $25.00 Deposit/replacement proximity card fee (each) $100.00 Catering/mobile food service $50.00 Commercial Turn Fees turn fee (narrow body - (1 aisle) $200.00 turn fee (regional 50 - 99 seats) $150.00 turn fee (commuter - fewer than 50 seats) $100.00 Helicopter Landing Fees Per Landing $25.00 Conference Room Fees Airport Lessee's and sub Lessee's in good standing shall receive a 25% discount 0 - 2 hours $50.00 2 - 4 hours $100.00 4 - 8 hours $200.00 More than 8 hours (same day and no later than 10:00 pm) $300.00 Cleaning fee (if room is not cleaned) $100.00 Other Fees Taxi cab annual fee per vehicle $100.00 Terminal building key replacement (per key) $10.00 Non-signatory airline airport apron rental rate per square foot $1.40 Signatory, airline, terminal apron parking and GSE Storage space rent per square foot $0.64 Alaska Regional Fire Training Center Fees All Training Rooms include shared use of Breakroom, Tables and Chairs Training Props and Out Buildings pursuant to agreed fees and terms by Airport Manager approved by City Manager Room 104, 108, or 109 Airport Lessee's and sub Lessee's in good standing shall receive a 25% discount 0 - 4 hours $300.00 4 > 12 hours $500.00 Room 104, 108, or 109 - Non-Profit Entity 0 - 4 hours $250.00 4 > 12 hours $425.00 Rooms 108 and 109 combined Airport Lessee's and sub Lessee's in good standing shall receive a 25% discount 0 - 4 hours $450.00 4 > 12 hours $700.00 Rooms 108 and 109 combined - Non-Profit Entity 0 - 4 hours $400.00 317 4 > 12 hours $600.00 Fire Training Center Rental Items LCD Projector and Screen $50.00 Podium $50.00 21.10.090 (a) Airport Reserve Land Annual Lease Rates Legal Description of Property KPB Parcel ID No. FY24 Annual Rent Lot 2, Block 2, FBO Subdivision 04336004 $7,430.96 NW 1/4 NW 1/4 Sec, 33 lying W of Marathon Rd. excluding Baron Park 2007 Replat 04501056 Subject to Appraisal Lot 8, Block 2, Cook Inlet Industrial Air Park 04322008 $17,739.60 Lot 3, Block 5, Cook Inlet Industrial Air Park 04322020 $6,741.04 Lot 4, Block 5, Cook Inlet Industrial Air Park 04322021 $6,791.84 Lot 9A, Block 5, General Aviation Apron No. 6 04324026 $15,769.12 Lot 1, Block 2, FBO Subdivision 04336003 $7,735.44 Lot 1, FBO Subdivision No. 7 04336034 $14,481.28 Lot 3, FBO Subdivision No. 7 04336036 $20,515.12 Lot 5, FBO Subdivision No. 9 04336043 Subject to Appraisal Tract A1, Baron Park 2007 Replat 04501031 $41,390.08 Tract C-1, Gusty Subd. No. 8 04327034 $34016.16 Portion of W1/2 of Sec. 28 & SE1/4, Sec. 29, T6N, R11W 04101021 Subject to Appraisal Portion of SW1/4, Sec. 29, T6N, R11W Excluding Airport Float Basin Replat 04101022 Subject to Appraisal Portion of Tract A, Kenai Airport Float Plane Basin Replat 04318043 Subject to Appraisal Portion Sec. 32, T6N, R11W Excluding Subs. & Leased Areas & Float Plane Basin 04318044 Subject to Appraisal Tract A, FBO Subdivision 04336001 Subject to Appraisal Portion of E1/2 NE1/4 & SW1/4 NE1/4, Sec. 29, T6N, R11W 04101004 Subject to Appraisal Portion of Tract B, FBO Subdivision No. 10 04318045 Subject to Appraisal Lot 5B, FBO Subdivision No. 10 04318048 Subject to Appraisal Tract A, Gusty Subdivision No. 3 04327021 Subject to Appraisal Lot 1, Block 3, Gusty Subdivision No.4 04327030 Subject to Appraisal Lot 2, Block 3, Gusty Subdivision No. 4 04327031 Subject to Appraisal Lot 3, Block 3, Gusty Subdivision No. 4 04327032 Subject to Appraisal Tract C-1, Gusty Subdivision No. 7 04327034 Tract B, Gusty Subdivision No. 6 Amended 04327035 Subject to Appraisal Portion of T 5N R 11W Sec 5 & 6 Seward Meridian Kn Ptns of Sec 5 & 6 Lying NE of Kenai Spur Hwy & E of Birch Dr & NW of Main St Excl USS 4969 & Gusty Sub K1700 & Gusty Sub Addn #1 Amd 84- 183 & Gusty Sub #3 84-237 & Gusty Sub #4 86-76 & Gusty Sub #5 87-15 & Gusty Sub #7 89-5 & Kenai Cemetery Expansion Sub 04327036 Subject to Appraisal Lot 1, FBO Subdivision No. 7 04336037 Subject to Appraisal 318 Animal Control Fees 3.05.100 (a) Kennel Facility - Non-refundable application fee $26.00 Kennel Facility - Approved application fee $76.00 Livestock - Non-refundable application fee $26.00 3.05.100 (a)(5) Insertion of Microchip $15.30 3.05.100 (b) Dog License - Sterilized Dog $10.20 Dog License - Non-sterilized Dog $30.60 Lost License Replacement $2.04 3.05.100 (c) (1) First Impoundment within 12 months- Dog $51.00 First Impoundment within 12 months- Cat $15.30 3.05.100 (c) (2) Second Impoundment within 12 months- Dog $71.40 Second Impoundment within 12 months- Cat $30.60 3.05.100 (c) (3) Subsequent Impoundment within 12 months- Dog $102.00 Subsequent Impoundment within 12 months- Cat $40.80 3.05.100 (c) (4) Facility Use Fee - 15lbs or less - Per Day $20.40 Facility Use Fee - more than 15lbs - Per Day $35.70 3.05.100 (c) (5) Dangerous Animal Impoundment $102.00 3.25.060 (c) Veterinary Services - Includes spaying, neutering, vaccinations, and other veterinary services. actual cost Veterinary services transfer fee - per mile (Actual mileage excluding the first four miles of travel) $2.04 City of Kenai Resident N/A Animal Waiver Fee - Dog $20.40 Animal Waiver Fee - Puppy <3 months $15.30 Animal Waiver Fee - Kitten < 3 months $10.20 Animal Waiver Fee - Cat $20.40 Animal Waiver Fee - Bird/Rodent $10.20 Animal Waiver Fee - Litter (3 or more) - Kittens $35.70 Animal Waiver Fee - Litter (3 or more) - Puppies $35.70 Note: Pursuant to the contract for the City to provide animal shelter services to the City of Soldotna, Soldotna City residents shall pay City of Kenai resident fees for animal waivers. Non-City Resident N/A Animal Waiver Fee - Dog $40.80 Animal Waiver Fee - Puppy <3 months $30.60 Animal Waiver Fee - Kitten < 3 months $20.40 Animal Waiver Fee - Cat $40.80 Animal Waiver Fee - Bird/Rodent $20.40 Animal Waiver Fee - Litter (3 or more) - Kittens $71.40 Animal Waiver Fee - Litter (3 or more) - Puppies $71.40 N/A Adoption Fee $20.40 N/A Rabies Vaccination Clinic (per animal vaccinated) $10.20 Note: All Animal Control Fees are subject to a 2% discount for payment by means other than credit card. 319 City Clerk Fees Cemetery Fees (All Cemetery Fees are Exempt from Sales Tax) APX - 1 Title 24 - Cemetery Regulations 24.15.020 Standard Plot $1,000.00 Veteran Plot $750.00 Infant Plot $150.00 Cremains $300.00 Columbarium Niche $1,000.00 Veterans Columbarium Niche (up to two standard urns) $750.00 Columbarium Niche - opening and/ closing fee for reasons other than inurnment $100.00 Marker/Headstone Deposit $400.00 (applies to Cemetery Plots and Columbarium Niches) Cemetery Gazebo Marker Fees Actual Cost Memorial Park Fees (All Memorial Park Fees are Exempt from Sales Tax) Tree (includes transportation/planting, soil, edging, weed block, and a one-year guarantee on planting.) $265.00 Shrub (includes transportation/planting, soil, edging, weed block, and a one-year guarantee on planting.) $165.00 Markers: Actual Cost Memorial Park Rock (Actual cost for ground preparation, transportation placement, etc. and plaque borne by requestor.) Actual Cost Logo or emblem Additional Fee Mobile Food Vendor License 5.25.050 Annual Mobile Food Vendor License $50.00 Oil & Gas Well 5.35.050 Oil & Gas Well Application Fee $500.00 Oil & Gas Well Processing Fee $100.00 Public Records Requests 10.40.090(a) First 10 copies are free, more than 10 copies per copy $0.25 10.40.090(d) Electronic Services Actual 10.40.090(b) Certified Copy Fee $10.00 10.40.090(c) Production fee will be calculated for work over 5 hours Actual Recount of Votes - Application 6.45.010 Recount of Votes Application Fee $100.00 Transient Merchant and Peddler License 5.30.040 Annual Transient Merchant and Peddler License $25.00 Vehicle for Hire 20.05.050 (a) Annual Vehicle for Hire Permit - Permit and First Vehicle $250.00 20.05.050 (a) Annual Vehicle for Hire Permit - Additional Vehicle $100.00 (Additional Vehicle may be added at any time during the year.) 320 Fire Department Fees BLS Non-emergency $550.00 BLS Emergency $675.00 ALS I (advanced life support) $800.00 ALS II $975.00 Mileage per mile $14.00 Land Management Fees 21.10.040 (a) and Land Lease Application Fee $100.00 21.05.025 (a) 21.10.070 (a) and Land Lease Amendment Application Fee $100.00 22.05.045 (a) 21.10.070 (a) and Land Lease Extension Application Fee $100.00 22.05.045 (a) 21.10.070 (a) and Land Lease Renewal Application Fee $100.00 22.05.045 (a) Consent to Sublease Application Fee $50.00 22.05.045 (a) Land Lease Assignment Application Fee $100.00 22.05.100 (a) Competitive Land Purchase Application Fee $100.00 22.05.100 (a) Non-Competitive Land Lease or Purchase Fee $100.00 Special Use Permit Application Fee $100.00 321 Library Fees APX - Library Regulations and Policies 1. Default fees for lost, stolen or damaged materials when no retail value is available. a. Adult book (hardcover) $33.00 b. Adult large print $40.00 c. Adult audiobook $50.00 d. Youth board book $10.00 e. Youth book (hardcover) or picture book $25.00 f. Youth audiobook $25.00 g. Adult/youth trade paperbacks $15.00 h. Adult/youth mass market paperbacks $10.00 i. Magazines $5.00 j. Video/DVD/music CD $30.00 k. DVD set $50.00 l. Interlibrary loan item (fee or actual cost charged by lender) $30.00 m. Juvenile kits/Adult kits/Playaway launchpads $150.00 n. Microfilm reel or microfiche $35.00 o. Chromebook kit $370.00 p. Laptop $800.00 2. Proctoring per test $25.00 3. Replacement Costs Costs a. processing fee for all lost/damaged items $5.00 b. [ITEM BARCODE] processing labels (e.g., spoke labels, barcodes, etc. $1.00 c. RFID Tag $1.00 d. replacement library card $1.00 e. [MYLAR] book covers $1.00 f. music DC or single disc DVD case $2.00 g. multidisc DVD or audiobook case $5.00 h. power cord Chromebook/Laptop $20.00 i. power cord Launchpads, Tonies, etc. 10.00 4. Damages a. defaced or torn pages per page $2.00 5. Photocopying and Printing a. Black & white prints or copies (per single-sided page) $0.25 b. Color - photocopies only (per single-sided page) $0.50 322 Parks and Recreation Fees Multipurpose Facility hourly winter rate (reservation) $165.00 hourly summer rate - Only available when the ice is out (concrete floors, limited availability) $25.00 Kenai Recreation Center Weights/Cardio/Sauna - includes weight/cardio room, shower, sauna and gym. (When using the weight room, must be [16] 17 or older unless accompanied by guardian) Day Pass: Adults* $5.00 Day Pass: College Students, Veterans & Seniors (55 and older)* $2.50 High School Students and younger FREE 10 visit punch card: Adults* $40.00 10 visit punch card: College Students, Veterans & Seniors (55 and older)* $20.00 Monthly Pass: Adults* $50.00 Monthly Pass: College Student, Veterans & Senior (55 and older)* $25.00 City League Basketball (per team) $325.00 City League Player Participation Fee* $50.00 Annual Locker Rental $120.00 Racquetball & Wallyball Court Rentals - per hour and includes showers for participants. Adult Racquetball or Wallyball* $15.00 Racquetball or Wallyball Punch Card (10 hours all ages)* $120.00 Facility Rental - per hour Gym* $50.00 1/2 Gym* $25.00 Parks/Gazebos/Gardens Picnic Shelter 8:00 am - 3:00 pm $20.00 4:00 pm - 11:00 pm $20.00 Gazebo 8:00 am - 3:00 pm $25.00 4:00 pm - 11:00 pm $25.00 Community Garden Plot (each) $20.00 Adopt-A-Bench (Maintenance included.) Bench, freight, and installation at actual cost. Actual Cost Personal Use Fishery Personal Use Fishery Day Use Parking 5 am to Midnight (vehicle or up to two atv's)* $22.05 Personal Use Fishery Overnight Parking Before noon of the first day to noon of the second day (vehicle or up to two atv's and one tent)* $60.64 After noon of the first day to noon of the second day (vehicle or up to two atv's and one tent)* $49.61 Personal Use Fishery Camping (one tent)* $27.56 Personal Use Fishery Vehicle Drop Off (vehicle or up to two atv's per day)* $11.03 *All Parks and Rec fees with asterisk include 3 percent City tax and 3 percent borough tax 323 Planning and Zoning Fees Kenai Zoning Code 14.20.150(b)(6) Conditional Use Permit Fee $250.00 14.20.151 Surface Extraction Conditional Use Permit Application Fee $425.00 14.20.180(b)(1)(C) Variance Permit Non-refundable Deposit/Advertising Fee $250.00 14.20.185(c) Encroachment Application Fee $250.00 14.20.240 Mobile Home Building Permit $100.00 14.20.270(b)(4) Zoning Amendment Request Non-refundable Deposit/Advertising Fee $250.00 14.20.290(b)(6) Board of Adjustment Appeal filing and records preparation Fee $100.00 Planning and Zoning Fees Sign Permits home occupation $5.00 electrical signs $25.00 all others $15.00 Maps 11 x 17 FREE 17 x 22 or 22 x 34 $15.00 34 x 44 or 28 x 40 $25.00 Copies per page $0.25 Police Department Fees Abandoned Property (Other than Motor Vehicles) 15.05.030 (b) and Impoundment and Storage - Contractor Actual Cost 15.05.070 15.05.030 (b) and Impoundment - City Employee $5.00 15.05.070 15.05.030 (b) and Storage by City - per day $1.00 15.05.070 15.05.070 Towing Charge - Car $10.00 15.05.070 Towing Charge - Truck $13.00 15.05.070 Storage Fee - Vehicle (per day) $1.00 15.05.070 Abandoned Property Certificate $3.00 15.05.070 Clerk's Endorsement on Certificates $5.00 Police Fees Report Copies (per page) $0.50 CD/DVD with Digital Media (per) $ 25.00 Duplication of other media Actual Cost Reproduction Cost (for time spent in excess of 5 hours) Actual Cost 324 Public Works and Capital Projects Fees Building Permit Fees Commercial Structures 4.05.030 Valuation $1.00 - $500.00 $23.50 Valuation $501.00 - $2,000.00 - Base $23.50 Valuation $501.00 - $2,000.00 - Each additional $100.00, or fraction thereof, over $500.00 including $2,000.00 $3.05 Valuation $2,001.00 - $25,000.00 - Base $69.25 Valuation $2,001.00 - $25,000.00 - Each additional $1,000.00, or fraction thereof, over $2,000.00 including $25,000.00 $14.00 Valuation $25,001.00 - $50,000.00 - Base $391.25 Valuation $25,001.00 - $50,000.00 - Each additional $1,000.00, or fraction thereof, over $25,000.00 including $50,000.00 $10.10 Valuation $50,001.00 - $100,000.00 - Base $643.75 Valuation $50,001.00 - $100,000.00 - Each additional $1,000.00, or fraction thereof, over $50,000.00 including $100,000.00 $7.00 Valuation $100,001.00 - $500,000.00 - Base $993.75 Valuation $100,001.00 - $500,000.00 - Each additional $1,000.00, or fraction thereof, over $100,000.00 including $500,000.00 $5.60 Valuation $500,001.00 - $1,000,000.00 - Base $3,233.75 Valuation $500,001.00 - $1,000,000.00 - Each additional $1,000.00, or fraction thereof, over $500,000.00 including $1,000,000.00 $4.75 Valuation $1,000,001.00 and up - Base $5,608.75 Valuation $1,000,001.00 - and up - Each additional $1,000.00, or fraction thereof, over $1,000,000.00 $3.65 Inspection outside of normal business hours - per hour (two-hour minimum charge) $47.00 Inspection for which no fee is specifically indicated - per hour (two-hour minimum charge) $47.00 Additional plan review required by changes, additions or revisions to plans - per hour (one-hour minimum charge) $47.00 Outside consultants for plan checking and inspections, or both Actual Cost Residential Structures 4.05.030 Valuation $1.00 - $500.00 $17.63 Valuation $501.00 - $2,000.00 - Base $17.63 Valuation $501.00 - $2,000.00 - Each additional $100.00, or fraction thereof, over $500.00 including $2,000.00 $2.29 Valuation $2,001.00 - $25,000.00 - Base $51.94 Valuation $2,001.00 - $25,000.00 - Each additional $1,000.00, or fraction thereof, over $2,000.00 including $25,000.00 $10.50 Valuation $25,001.00 - $50,000.00 - Base $293.44 Valuation $25,001.00 - $50,000.00 - Each additional $1,000.00, or fraction thereof, over $25,000.00 including $50,000.00 $7.58 Valuation $50,001.00 - $100,000.00 - Base $482.81 Valuation $50,001.00 - $100,000.00 - Each additional $1,000.00, or fraction thereof, over $50,000.00 including $100,000.00 $5.25 Valuation $100,001.00 - $500,000.00 - Base $745.31 325 Residential Structures - Continued Valuation $100,001.00 - $500,000.00 - Each additional $1,000.00, or fraction thereof, over $100,000.00 including $500,000.00 $4.20 Valuation $500,001.00 - $1,000,000.00 - Base $2,425.31 Valuation $500,001.00 - $1,000,000.00 - Each additional $1,000.00, or fraction thereof, over $500,000.00 including $1,000,000.00 $3.56 Valuation $1,000,001.00 and up - Base $4,206.56 Valuation $1,000,001.00 - and up - Each additional $1,000.00, or fraction thereof, over $1,000,000.00 $2.74 Inspection outside of normal business hours - per hour (two-hour minimum charge) $47.00 Inspection for which no fee is specifically indicated - per hour (two-hour minimum charge) $47.00 Additional plan review required by changes, additions or revisions to plans - per hour (one-hour minimum charge) $47.00 Outside consultants for plan checking and inspections, or both Actual Cost City Dock Fees Boat Launch Ramp - Includes Parking with Trailer Excluding days of the personal use dip net fishery Non-Commercial Users NO FEES Commercial Users First 10 minutes on ramps or floats $25.00 Each minute over 10 on ramps or floats $ 1/minute Seasonal Boat Launch Pass per Commercial Vessel $150.00 Personal Use Fishery Days - All Users First 10 minutes on ramps or floats $38.59 Each minute over 10 on ramps or floats $ 1/minute Parking Only Excluding days of the personal use dip net fishery Non-Commercial Users NO FEES Commercial Users Per day (Vehicle with trailer must pay launch fee) $15.00 Personal Use Fishery Days - All Users Per day (Vehicle with trailer must pay launch fee) $22.05 Vehicle Drop Offs Personal Use Fishery Days - All Users (vehicle per day) $11.03 Forklift and/or crane with operator, mobilization & travel time to be charged (2-hour minimum) - per hour $100.00 Excavations in City Streets by Contractors or Utility Companies 18.20.050 Excavation License Fee - per year $25.00 Project Permits 18.25.030 Inspection Fee $10.00 Public Works & Capital Project Fees Bid Documents and Project Plans Actual Cost Streets and Drainage 18.10.020 Street Building Permit $10.00 326 Tidelands 11.15.150 Tideland filing fee $10.00 11.20.050 Tideland lease filing fee $100.00 Tidelands, Leasing of 11.20.790 Tideland lease for shore fisheries - per year $300.00 Water Fees APX - Public Utility Regulations and Rates Water & Sewer service deposit - refundable after two years of timely payments $100.00 1. Schedule A - General Domestic Service Rates (non-metered) one or two family residence, per family unit $42.48 single or double unit apartment, per family unit $42.48 apartment, 3 or more units on a single parcel, per family unit single bill assumed by owner $31.98 separate bill $42.48 trailers, one or two on single lot, each $42.48 trailer, 3 or more on single lot single billing $31.98 separate billing $42.48 boarding houses, per available room $11.30 2. Schedule B - Commercial service (non-metered) Truck Fill Station Permit $200.00 demand 1.00 inch service $43.08 1.25 inch service $65.61 1.50 inch service $108.67 2.00 inch service $164.02 3.00 inch service $246.05 larger than 3.00 inch service $369.04 use charge bakery $125.06 bath house, tub or shower, each $28.75 bottling works, per bottling machine $988.23 bowling alleys, amusement parks, doctor $118.89 car lot, with car wash facilities $59.47 car wash, automatic, per facility $533.04 car wash, self-service, per stall $79.94 churches, lodges, clubs, banquet rooms, per seat $0.46 cleaners and commercial laundries, per facility $342.40 dairies, installation of water meter required day care center/preschool, per child, maximum capacity $1.71 doctor and dentist offices, per room or chair $25.62 garage, service stations $51.26 recreational vehicle dump facility (May - September) $59.47 hangar, airplane repair $51.26 with washing facilities $59.45 327 hospital, per bed $33.85 hotel, motel, resort, per room $26.64 laundry, self-service, per machine $48.22 markets, meat $65.61 office building single bill assumed by owner, per business $57.38 office building, tenants are billed, per business $65.61 restaurants, cafes, taverns, bars, per seat $3.69 public office building, per restroom $14.78 recreation facility, per restroom, sauna, shower $28.75 rv/camper park, per space $28.75 schools, per seating capacity $1.71 shopping center $29.76 shops, beauty, per station or chair $29.76 shops, misc. (includes barber), per shop $29.76 sleeping room, per room $11.30 studio, photo or photo lab $140.45 supermarket $337.28 theater, indoor, per seat $0.20 theater, outdoor, per seat $0.20 taverns, lounges, bars (without kitchens), per seat $3.52 xray or lab office $84.07 3. Schedule C - Industrial Service (non-metered) concrete mixing plant $541.24 concrete products $270.65 confectioner $180.40 greenhouse, commercial $180.40 ice cream plant $270.65 cold storage plant or locker $127.13 hydrant use (per day) $110.06 4. Schedule D - Fire Protection 5. Schedule E - Metered Service general usage, per thousand gallons $4.10 hydrant use, per thousand gallons $6.17 minimum monthly charge, general usage $61.54 6. Schedule F - Water Connection Permit Fee $255.13 Hydrant Permit deposit $200.00 Unauthorized shut-off or turn-on of water service $250.00 Service shut-off or turn-on - during normal business hours $50.00 Service shut-off or turn-on - outside normal business hours & holidays $150.00 New construction service turn-on and shut off for system testing $0.00 New construction service turn-on for occupancy $0.00 Service valve & key box installation by City Actual Cost Key box location Actual Cost Note: All Water Fees are subject to a 2% discount for payment by means other than credit card. 328 Sewer Fees APX - Public Utility Regulations and Rates 1. Schedule A - General Domestic Service Rates (non-metered) one or two family residence, per family unit $60.74 single or double unit apartment, per family unit $60.74 apartment, 3 or more units on a single parcel, per family unit single bill assumed by owner $45.67 separate bill $60.74 trailers, one or two on single lot, each $60.74 trailer, 3 or more on single lot single billing $45.67 separate billing $60.74 boarding houses, per available room $16.40 2. Schedule B - Commercial service (non-metered) demand 1.00 inch service $61.31 1.25 inch service $90.91 1.50 inch service $154.36 2.00 inch service $230.45 3.00 inch service $348.88 larger than 3.00 inch service $524.37 use charge bakery $177.58 bath house, tub or shower, each $40.15 bottling works, per bottling machine $1,408.15 bowling alleys, amusement parks, doctor $170.22 car lot, with car wash facilities $84.57 car wash, automatic, per facility $756.93 car wash, self-service, per stall $113.10 churches, lodges, clubs, banquet rooms, per seat $0.63 cleaners and commercial laundries, per facility $486.30 dairies, installation of water meter required day care center/preschool, per child, maximum capacity $2.44 doctor and dentist offices, per room or chair $36.49 garage, service stations $74.02 recreational vehicle dump facility (May - September) $84.57 hangar, airplane repair $73.47 with washing facilities $84.57 hospital, per bed $48.64 hotel, motel, resort, per room $37.52 laundry, self service, per machine $68.20 markets, meat $93.04 office building single bill assumed by owner, per business $80.36 office building, tenants are billed, per business $93.04 restaurants, cafes, taverns, bars, per seat $5.40 public office building, per restroom $21.14 329 recreation facility, per restroom, sauna, shower $40.70 rv/camper park, per space $40.70 schools, per seating capacity $2.44 shopping center $42.29 shops, beauty, per station or chair $42.29 shops, misc. (includes barber), per shop $42.29 sleeping room, per room $16.40 studio, photo or photo lab $200.87 supermarket $479.95 theater, indoor, per seat $0.29 theater, outdoor, per seat $0.29 taverns, lounges, bars (without kitchens), per seat $5.06 xray or lab office $119.46 3. Schedule C - Industrial Service (non-metered) concrete mixing plant $771.75 concrete products $384.82 confectioner $255.82 greenhouse, commercial $255.82 ice cream plant $384.82 cold storage plant or locker $179.72 4. Schedule D - Fire Protection None 5. Schedule E - Metered Service general usage, per thousand gallons $6.02 hydrant use, per thousand gallons minimum monthly charge, general usage $90.33 6. Schedule F - Permit Fee $243.11 Note: All Sewer Fees are subject to a 2% discount for payment by means other than credit card. 330 Senior Center Senior Center Meals 12 years and younger $8.00 Adult non-senior (13 years and older but less than 60 years) $16.00 60 years and older - Suggested Donation $8.00 Senior Center Transportation Transportation within Kenai City Limits - To Senior Center - Suggested Donation $6.00 Transportation within Kenai City Limits $6.00 Transportation outside Kenai City Limits $15.00 Senior Center Rental Main Dining Room and Kitchen Rental One Day Rental $800.00 Friday (1/2 day) and Saturday $1,200.00 Saturday and Sunday $1,500.00 Friday (1/2 day), Saturday and Sunday $2,100.00 Dishes (per place setting) $1.50 Security Deposit $1,000.00 Vintage Pointe Rents FOR UNITS WITH RENTAL AGREEMENTS GRANDFATHERED PER THE CITY'S POLICY BEFORE JUNE 30, 2023: 1-A apartment=586 sq. ft. Ocean Side (8) $[1,067.46] 1,102.45 1-A apartment=586 sq. ft. Street Side (5) $[1,020.98] 1,060.56 1-B apartment=637 sq. ft. Ocean Side (6) $[1,087.24] 1,137.04 1-B apartment=637 sq. ft. Street Side (4) $[1,039.77] 1,082.66 1-C apartment=682 sq. ft. Ocean Side (4) $[1,104.06] 1,154.06 1-C apartment=682 sq. ft. Street Side (4) $[1,056.58] 1,102.45 2-A apartment=826 sq. ft. Ocean Side (3) $[1,225.20] 1,275.20 2-A apartment=826 sq. ft. Street Side (1) $[1,174.27] 1,224.27 2-B apartment=876 sq. ft. Ocean Side (2) $[1,235.17] 1,285.17 2-B apartment=876 sq. ft. Street Side (2) $[1,177.39] 1,227.39 2-C apartment=789 sq. ft. Ocean Side (1) $[1,215.81] 1,265.81 Monthly Automatic ACH Payment Fee Note: All Vintage Pointe Rents are subject to a 2% discount for payment by means other than credit card. FOR UNITS WITH MARKET RATE RENTAL AGREEMENTS: 1-A apartment=586 sq. ft. Ocean Side (8) $[1,090.83] 1,115.26 1-A apartment=586 sq. ft. Street Side (5) $[1,037.32] 1,060.56 1-B apartment=637 sq. ft. Ocean Side (6) $[1,113.60] 1,138.54 1-B apartment=637 sq. ft. Street Side (4) $[1,058.94] 1,082.66 1-C apartment=682 sq. ft. Ocean Side (4) $[1,132.96] 1,158.34 1-C apartment=682 sq. ft. Street Side (4) $[1,078.30] 1,102.45 2-A apartment=826 sq. ft. Ocean Side (3) $[1,276.43] 1,305.02 2-A apartment=826 sq. ft. Street Side (1) $[1,213.80] 1,240.99 2-B apartment=876 sq. ft. Ocean Side (2) $[1,294.66] 1,323.63 331 2-B apartment=876 sq. ft. Street Side (2) $[1,232.03] 1,259.63 2-C apartment=789 sq. ft. Ocean Side (1) $[1,261.63] 1,289.89 Monthly Automatic ACH Payment Fee Note: All Vintage Pointe Rents are subject to a 2% discount for payment by means other than credit card. Fees Facility entrance access device - replacement (each) $10.00 Facility entrance access device - resident requested additional $10.00 Apartment Internal Move Fee $500.00 332 City of Kenai Fiscal Year 2026 Consolidated Operating Budget Authorized Personnel Staffing Table Department Position Title FY2024 Grade FY2025 Grade FY2026 Grade FY2024 Full Time Equivalent Positions FY2025 Full Time Equivalent Positions FY2026 Full Time Equivalent Positions General Fund Legislative Mayor Unclassified Unclassified Unclassified Council Members Unclassified Unclassified Unclassified City Clerk City Clerk Unclassified Unclassified Unclassified 1.00 1.00 1.00 Administrative Assistant II 14 14 14 1.00 1.00 1.00 Legal Department City Attorney Unclassified Unclassified Unclassified 1.00 1.00 1.00 Administrative Assistant II 14 14 14 1.00 1.00 1.00 City Manager City Manager Unclassified Unclassified Unclassified 1.00 1.00 1.00 Assistant to the City Manager/Special Projects Coordinator 23 23 23 1.00 1.00 1.00 Temporary Grant Writer T15 - - 1.00 - - Human Resources Human Resources Director 23 23 23 1.00 1.00 1.00 Finance Department Finance Director 29 28 28 1.00 1.00 1.00 IT Manager 23 23 23 0.98 0.98 0.98 Desktop Support Technician 13 15 15 0.58 0.58 0.58 Controller 25 25 25 1.00 1.00 1.00 Accounting Technician I 15 14 14 0.50 0.50 0.50 Accounting Technician II 16 16 16 1.00 1.00 1.00 Administrative Assistant I 13 13 13 0.32 0.32 0.32 Land Planning Director - - 24 - - 0.05 Administrative Assistant III - - 15 - - 0.50 Non-Departmental Janitor 5 6 6 0.30 0.35 0.35 Planning & Zoning Department Planning Director 23 24 24 0.70 0.70 0.65 Administrative Assistant III 15 15 15 1.00 1.00 0.05 Administrative Assistant II - 14 14 - 0.50 0.50 Commissioners Unclassified Unclassified Unclassified Police Department Police Chief 28 28 28 1.00 1.00 1.00 Police Lieutenant 27 27 27 1.00 1.00 1.00 Police Sergeant 24 24 24 3.00 3.00 3.00 Police Officer 21 21 21 13.00 13.00 13.00 Administrative Assistant III 15 15 15 1.00 1.00 1.00 Administrative Assistant I --13 --0.35 Janitor 5 6 6 0.30 0.30 0.30 Temporary Enforcement Officer T8 T8 T8 0.60 0.60 0.60 Fire Department Fire Chief 27 27 27 1.00 1.00 1.00 Deputy Fire Chief 25 25 25 1.00 1.00 1.00 Fire Marshal 22 22 22 1.00 1.00 1.00 Fire Captain 21 22 22 3.00 3.00 3.00 Fire Engineer 20 20 20 3.00 3.00 3.00 Firefighter 18 18 18 9.00 9.00 12.00 Administrative Assistant II 14 14 14 1.00 1.00 1.00 333 City of Kenai Fiscal Year 2026 Consolidated Operating Budget Authorized Personnel Staffing Table Department Position Title FY2024 Grade FY2025 Grade FY2026 Grade FY2024 Full Time Equivalent Positions FY2025 Full Time Equivalent Positions FY2026 Full Time Equivalent Positions Communications Department Communications Supervisor 17 18 18 1.00 1.00 1.00 Public Safety Dispatcher 14 15 15 7.00 7.00 7.00 Animal Control Department Chief Animal Control Officer 17 17 17 1.00 1.00 1.00 Animal Control Officer 14 14 14 2.00 2.00 2.00 Public Works Administration Public Works Director 28 28 28 0.71 0.71 0.70 Capital Project Manager 23 23 - 1.00 1.00 - Assistant Public Works Director 23 22 24 1.00 1.00 0.70 Administrative Assistant III 15 15 15 0.71 0.71 0.70 Shop Department Shop Foreman 21 21 21 1.00 1.00 1.00 Shop Mechanic 19 19 19 2.00 2.00 2.00 Street Department Street Foreman 21 21 21 0.93 0.93 0.93 Equipment Lead Operator 19 19 19 0.92 0.92 0.91 Equipment Operator 16 16 16 2.73 2.73 2.73 Temporary Equipment Operator -T16 T16 -0.39 0.39 Building Department Building Official 22 21 21 1.00 1.00 1.00 Building Maintenance Foreman --21 --0.66 Building Maintenance Lead Technician 19 19 -0.66 0.66 - Building Maintenance Technician 17 16 16 0.66 0.66 0.66 Library Library Director 23 23 23 1.00 1.00 1.00 Administrative Assistant III 15 15 15 1.00 1.00 1.00 Library Assistant 11 12 12 3.00 3.00 3.00 Library Aide 8 8 8 2.67 2.67 2.67 Janitor 4 5 5 0.45 0.39 0.39 Parks, Recreation & Beautification Department Parks and Recreation Director 23 23 23 0.96 0.96 0.95 Assistant Parks and Recreation Director 19 19 19 0.93 0.93 0.94 Parks and Recreation Maintenance Technician 14 14 14 1.92 1.92 1.91 Parks and Recreation Laborer 6 6 6 0.98 0.98 0.98 Recreation Center Worker 3 6 6 3.00 3.35 3.35 Temporary Parks and Recreation Maintenance Worker T5 T5 T5 2.27 2.34 2.34 Dock Street Foreman 21 21 21 0.04 0.04 0.03 Equipment Lead Operator 19 19 19 0.04 0.04 0.04 Equipment Operator 16 16 16 0.19 0.19 0.17 General Fund Totals 97.05 97.35 98.88 Water and Sewer Fund Water Public Works Director 28 28 28 0.09 0.09 0.09 Assistant Public Works Director --24 --0.09 Administrative Assistant III 15 15 15 0.09 0.09 0.09 Utility Foreman I/II 21/22 21/22 21/22 0.25 0.25 0.25 Utility Lead Operator 19 19 19 0.50 0.50 0.50 Utility Operator I/II 15/18 15/18 15/18 1.50 1.50 1.50 Accounting Technician I 15 14 14 0.25 0.25 0.25 Administrative Assistant I 13 13 13 0.16 0.16 0.16 Temporary Utility Technician --T21 --0.13 334 City of Kenai Fiscal Year 2026 Consolidated Operating Budget Authorized Personnel Staffing Table Department Position Title FY2024 Grade FY2025 Grade FY2026 Grade FY2024 Full Time Equivalent Positions FY2025 Full Time Equivalent Positions FY2026 Full Time Equivalent Positions Sewer Public Works Director 28 28 28 0.09 0.09 0.09 Assistant Public Works Director --24 --0.09 Administrative Assistant III 15 15 15 0.09 0.09 0.09 Utility Foreman I/II 21/22 21/22 21/22 0.25 0.25 0.25 Utility Lead Operator 19 19 19 0.50 0.50 0.50 Utility Operator I/II 15/18 15/18 15/18 1.50 1.50 1.50 Accounting Technician I 15 14 14 0.25 0.25 0.25 Administrative Assistant I 13 13 13 0.15 0.15 0.15 Temporary Utility Technician --T21 --0.12 Sewer Treatment Plant Public Works Director 28 28 28 0.12 0.12 0.12 Assistant Public Works Director --24 --0.12 Administrative Assistant III 15 15 15 0.12 0.12 0.12 Utility Foreman I/II 21/22 21/22 21/22 0.50 0.50 0.50 Utility Lead Operator 19 19 19 1.00 1.00 1.00 Utility Operator I/II 15/18 15/18 15/18 1.00 1.00 1.00 Water and Sewer Fund Totals 8.39 8.39 8.96 Airport Fund Administration Airport Manager 25 25 25 1.00 1.00 1.00 Administrative Assistant II 14 14 14 0.67 0.67 0.67 Airfield Airport Operations Supervisor 21 21 21 1.00 1.00 1.00 Airport Operations Specialist 16 16 16 1.00 1.00 1.00 Seasonal Equipment Operator 16 16 16 0.83 1.00 1.00 Temporary Equipment Operator T16 T16 T16 0.39 0.39 0.39 Other Buildings & Areas Planning Director 23 23 23 0.30 0.30 0.30 Building Maintenance Foreman - - 21 - 0.17 Building Maintenance Lead Technician 19 19 - 0.17 0.17 - Building Maintenance Technician 17 16 16 0.17 0.17 0.17 Airport Terminal Building Maintenance Foreman --21 --0.17 Building Maintenance Lead Technician 19 19 -0.17 0.17 - Building Maintenance Technician 17 16 16 0.17 0.17 0.17 Administrative Assistant II 14 14 14 0.33 0.33 0.33 Airport Operations Specialist 16 16 16 1.00 1.00 1.00 Airport Fund Totals 7.20 7.37 7.37 Congregate Housing Fund Congregate Housing Senior Center Director 23 23 23 0.40 0.40 0.40 Administrative Assistant III 15 15 15 0.30 0.30 0.30 Congregate Housing Fund Totals 0.70 0.70 0.70 335 City of Kenai Fiscal Year 2026 Consolidated Operating Budget Authorized Personnel Staffing Table Department Position Title FY2024 Grade FY2025 Grade FY2026 Grade FY2024 Full Time Equivalent Positions FY2025 Full Time Equivalent Positions FY2026 Full Time Equivalent Positions Senior Citizens Fund Title III Access Senior Center Director 23 23 23 0.15 0.15 0.15 Administrative Assistant III 15 15 15 0.10 0.10 0.10 Administrative Assistant II 14 14 14 0.85 0.85 0.85 Janitor 3 4 4 0.26 0.26 0.26 Congregate Meals Senior Center Director 23 23 23 0.05 0.10 0.10 Administrative Assistant III 15 15 15 0.08 0.15 0.15 Administrative Assistant II 14 14 14 0.03 0.05 0.05 Driver 6 6 6 0.06 0.28 0.28 Cook 8 8 8 0.18 0.33 0.33 Janitor 3 4 4 0.05 0.08 0.08 Kitchen Assistant 4 6 6 0.18 0.33 0.33 Temporary Kitchen Assistant T4 T4 T4 0.01 0.01 0.01 Home Meals Senior Center Director 23 23 23 0.22 0.17 0.17 Administrative Assistant III 15 15 15 0.33 0.26 0.26 Administrative Assistant II 14 14 14 0.11 0.09 0.09 Cook 8 8 8 0.73 0.58 0.58 Janitor 3 6 6 0.06 0.05 0.05 Driver 6 6 6 0.23 0.49 0.49 Kitchen Assistant 4 6 6 0.72 0.58 0.58 Temporary Kitchen Assistant T4 T4 T4 0.03 0.03 0.02 Transportation Senior Center Director 23 23 23 0.15 0.15 0.15 Administrative Assistant III 15 15 15 0.15 0.15 0.15 Driver 4 6 6 0.70 1.05 1.05 Choice Waiver Senior Center Director 23 23 23 0.03 0.03 0.03 Administrative Assistant III 15 15 15 0.04 0.04 0.04 Administrative Assistant II 14 14 14 0.01 0.01 0.01 Cook 8 8 8 0.09 0.09 0.09 Kitchen Assistant 4 6 6 0.09 0.09 0.09 Driver 6 6 6 0.04 0.75 0.75 Janitor 3 6 6 0.01 0.02 0.02 Temporary Kitchen Assistant T6 T6 T6 0.01 0.01 0.01 Senior Citizen Fund Total 5.74 7.29 7.29 336 City of Kenai Fiscal Year 2026 Consolidated Operating Budget Authorized Personnel Staffing Table Department Position Title FY2024 Grade FY2025 Grade FY2026 Grade FY2024 Full Time Equivalent Positions FY2025 Full Time Equivalent Positions FY2026 Full Time Equivalent Positions Personal Use Fishery Fund Public Safety Temporary Enforcement Officer T8 T8 T8 0.56 0.56 0.56 Streets Street Foreman 21 21 21 0.02 0.02 0.02 Equipment Lead Operator 14 19 19 0.03 0.03 0.03 Equipment Operator 16 16 16 0.13 0.08 0.08 Parks, Recreation & Beautification Department Parks and Recreation Director 23 23 23 0.04 0.04 0.04 Assistant Parks and Recreation Director 19 19 19 0.03 0.03 0.03 Parks and Recreation Maintenance Technician 14 14 14 0.08 0.08 0.08 Parks and Recreation Laborer 6 6 6 0.02 0.02 0.02 IT Manager 23 23 23 0.09 0.02 0.02 Desktop Support Technician 13 15 15 0.09 0.02 0.02 Temporary Personal Use Fishery Cashier T3 T3 T3 0.54 0.57 0.57 Temporary Personal Use Fishery Attendant - T4 T4 - 0.07 0.07 Temporary Parks and Recreation Maintenance Worker T5 T5 T5 0.33 0.33 0.33 Dock Street Foreman 21 21 21 0.02 0.02 0.02 Equipment Lead Operator 19 19 19 0.02 0.02 0.02 Equipment Operator 16 16 16 0.02 0.02 0.02 Parks and Recreation Director - 23 23 - 0.01 0.01 Assistant Parks and Recreation Director - 19 19 - 0.03 0.03 Parks and Recreation Maintenance Technician - 14 14 - 0.01 0.01 Temporary Personal Use Fishery Attendant T4 T4 T4 0.33 0.36 0.36 Temporary Parks and Recreation Maintenance Worker - T5 T5 - 0.02 0.02 Personal Use Fishery Fund Total 2.35 2.36 2.36 All Funds Totals 121.43 123.46 125.56 337 City of Kenai FY2026 Permanent Positions Organizational Chart Citizens Mayor/Council City Manager City ClerkCity Attorney Public Works Director Asst. Public Works Director Building Official/ Manager Building Maint. Lead Technician Building Maint. Technician Police Chief Chief Animal Control Officer Animal Control Officer (2) Communications Supervisor Public Safety Dispatcher (7) Administrative Assistant II Fire Chief Fire Marshal Fire Captain (3) Deputy Fire Chief Firefighter (12) Administrative Assistant II Fire Engineer (3) Controller Finance Director IT Manager Accounting Technician I Accounting Technician II Administrative Assistant I Desktop Support Technician Administrative Assistant II Police Lieutenant Administrative Assistant III Police Sergeant (3) Temp. Enforcement Officer (5) Police Officer (13)Street Foreman Equipment Lead Operator Equipment Operator (3) Shop Foreman Shop Mechanic (2) Utility Foreman I/II Utility Lead Operator (2) Utility Operator I/II (4) Assistant to City Manager / Special Projects Coordinator Human Resources Director Administrative Assistant III Janitor (4) Administrative Assistant I 338 City of Kenai FY2026 Permanent Positions Organizational Chart Planning Director Administrative Assistant II Parks and Recreation Director Assistant Parks and Recreation Director Parks and Recreation Laborer Parks and Recreation Maintenance Technician (2) Temporary Parks and Recreation Maintenance Worker (11) Senior Center Director Administrative Assistant II Cook Kitchen Assistant Driver (5) Administrative Assistant III Library Assistant (3) Administrative Assistant III Library Aide (5) Library Director Airport Manager Airport Operations Supervisor Airport Operations Specialist (2) Airport Seasonal Equip. Operator (2) Administrative Assistant II Recreation Center Attendant (7) Temporary Equipment Operator (7) Temporary PU Fishery Cashier (8) Temporary PU Fishery Attendant (8) Temporary Kitchen Assistant Administrative Assistant III 339 City of Kenai Fiscal Year 2026 Operating Budget Permanent Position - Classified Salary Schedule Range Job Title A B C D E F 1 Police Trainee $14.52 $14.89 $15.25 $15.62 $15.97 $16.34 2 $15.25 $15.63 $16.01 $16.39 $16.78 $17.16 3 $16.01 $16.41 $16.82 $17.22 $17.62 $18.01 4 $16.82 $17.24 $17.66 $18.08 $18.50 $18.92 5 $17.65 $18.08 $18.53 $18.97 $19.41 $19.85 6 Driver, Janitor, Kitchen Assistant, Parks & Rec Laborer, Recreation Center Worker $18.54 $19.00 $19.47 $19.93 $20.40 $20.86 7 $19.46 $19.95 $20.43 $20.92 $21.41 $21.90 8 Cook, Library Aide $20.84 $21.36 $21.88 $22.40 $22.92 $23.44 9 $21.89 $22.44 $22.98 $23.53 $24.08 $24.62 10 $22.97 $23.54 $24.12 $24.69 $25.27 $25.85 11 $24.10 $24.70 $25.31 $25.91 $26.51 $27.11 12 Library Assistant $25.34 $25.97 $26.60 $27.23 $27.87 $28.51 13 Administrative Assistant I $26.61 $27.27 $27.94 $28.61 $29.27 $29.94 14 Accounting Tech I, Adminstrative Assistant II, Animal Control Officer, Parks & Rec Maint. Tech.$27.94 $28.63 $29.34 $30.03 $30.73 $31.43 15 Administrative Assistant III, Desktop Support Tech, Public Safety Dispatcher, Utility Operator I $29.31 $30.05 $30.78 $31.52 $32.24 $32.98 16 Accounting Technician II, Airport Operations Specialist, Building Maintenance Tech, Equipment Operator $30.78 $31.55 $32.32 $33.09 $33.86 $34.63 17 Chief Animal Control Officer $32.35 $33.16 $33.98 $34.78 $35.59 $36.40 18 Communications Supervisor,Utility Operator II $33.95 $34.79 $35.64 $36.50 $37.34 $38.19 19 Assistant Parks & Rec Director,Equipment Lead Operator, Shop Mechanic, Utility Lead Operator $35.65 $36.54 $37.43 $38.32 $39.22 $40.11 20 $37.41 $38.35 $39.28 $40.22 $41.16 $42.10 21 Airport Operations Supervisor, Building Official, Police Officer, Shop Foreman, Street Foreman, Building Foreman $39.29 $40.27 $41.26 $42.24 $43.22 $44.21 22 Utility Foreman II $41.26 $42.29 $43.32 $44.35 $45.39 $46.42 23 Assistant to City Manager/Special Projects Coor, IT Manager $43.30 $44.38 $45.46 $46.54 $47.63 $48.72 24 Police Sergeant, Assistant Public Works Director $45.48 $46.61 $47.76 $48.89 $50.03 $51.16 25 Controller, Fire Deputy Chief $47.76 $48.95 $50.14 $51.34 $52.53 $53.72 26 $50.17 $51.42 $52.68 $53.94 $55.19 $56.45 27 Police Lieutenant $52.63 $53.95 $55.26 $56.58 $57.90 $59.21 28 $55.28 $56.67 $58.05 $59.44 $60.81 $62.20 Classified employees engaged in fire protection activities 18 Firefighter $24.25 $24.85 $25.45 $26.05 $26.65 $27.25 19 $25.46 $26.09 $26.72 $27.36 $27.99 $28.62 20 Fire Engineer $26.71 $27.38 $28.04 $28.70 $29.37 $30.03 21 $28.07 $28.77 $29.48 $30.18 $30.89 $31.59 22 Fire Captain, Fire Marshall $29.48 $30.21 $30.95 $31.68 $32.42 $33.15 Department Head Range Minimum New Maximum 23 Human Resources Director, Library Director, Parks & Rec Director, Senior Center Director $90,062 $126,086 24 Planning Director $94,602 $132,443 25 Airport Manager $99,334 $139,067 26 $104,361 $146,106 27 Fire Chief $109,475 $153,264 28 Finance Director, Police Chief, Public Works Director $114,991 $160,987 City Manager, City Clerk and City Attorney are Council-Appointed administrative offices with negotiated salaries 340 City of Kenai Fiscal Year 2026 Operating Budget Permanent Position - Classified Salary Schedule AA BB CC DD EE $16.96 $17.57 $18.20 $18.81 $19.43 $17.81 $18.45 $19.10 $19.75 $20.40 $18.70 $19.37 $20.05 $20.74 $21.42 $19.64 $20.35 $21.06 $21.78 $22.49 $20.60 $21.35 $22.10 $22.85 $23.60 $21.64 $22.44 $23.23 $24.01 $24.80 $22.73 $23.55 $24.38 $24.01 $26.03 $24.33 $25.21 $26.09 $26.98 $27.87 $25.55 $26.48 $27.42 $28.35 $29.27 $26.83 $27.80 $28.77 $29.75 $30.73 $28.13 $29.16 $30.18 $31.21 $32.23 $29.59 $30.66 $31.74 $32.81 $33.89 $31.07 $32.20 $33.33 $34.47 $35.59 $32.61 $33.80 $34.99 $36.18 $37.36 $34.22 $35.47 $36.71 $37.96 $39.21 $35.93 $37.25 $38.56 $39.86 $41.17 $37.78 $39.16 $40.52 $41.90 $43.28 $39.63 $41.08 $42.51 $43.96 $45.40 $41.63 $43.14 $44.66 $46.17 $47.69 $43.69 $45.28 $46.87 $48.46 $50.04 $45.88 $47.54 $49.22 $50.89 $52.56 $48.17 $49.93 $51.68 $53.43 $55.19 $50.55 $52.40 $54.23 $56.08 $57.92 $53.10 $55.03 $56.97 $58.89 $60.83 $55.75 $57.78 $59.81 $61.84 $63.87 $58.58 $60.71 $62.84 $64.97 $67.11 $61.44 $63.69 $65.92 $68.16 $70.40 $64.55 $66.90 $69.25 $71.59 $73.95 $28.28 $29.31 $30.35 $31.38 $32.41 $29.70 $30.78 $31.86 $32.95 $34.03 $31.16 $32.30 $33.44 $34.57 $35.71 $32.78 $33.98 $35.17 $36.36 $37.56 $34.40 $35.66 $36.90 $38.16 $39.41 341 City of Kenai Fiscal Year 2026 Operating Budget Temporary Position - Classified Salary Schedule Range A B C 1 14.24 14.60 14.95 2 14.95 15.32 15.70 3 15.70 16.09 16.49 4 16.49 16.90 17.31 5 17.30 17.73 18.17 6 18.18 18.63 19.09 7 19.08 19.56 20.03 8 20.43 20.94 21.45 9 21.46 22.00 22.53 10 22.52 23.08 23.65 11 23.63 24.22 24.81 12 24.84 25.46 26.08 13 26.09 26.74 27.39 14 27.39 28.07 28.76 15 28.74 29.46 30.18 16 30.18 30.93 31.69 17 31.72 32.51 33.31 18 33.28 34.11 34.94 19 34.95 35.82 36.70 20 36.68 37.60 38.51 21 38.52 39.48 40.45 22 40.45 41.46 42.47 23 42.45 43.51 44.57 24 44.59 45.70 46.82 25 46.82 47.99 49.16 26 49.19 50.42 51.65 27 51.60 52.89 54.18 28 54.20 55.56 56.91 29 56.99 58.41 59.84 342 City of Kenai Fiscal Year 2026 Operating Budget CHART OF ACCOUNTS 2021 - Office Supplies - Office stationery, forms, items of office equipment costing less than $50, maps, drafting supplies, etc. 2022 - Operating, Repair & Maintenance Supplies - Includes building materials and supplies; paints and painting supplies; structural steel, iron, and related materials; plumbing supplies; electrical supplies; motor vehicle repair materials; parts and supplies; agricultural supplies; chemicals, drugs, and veterinary supplies; animal feed; food and kitchen supplies; motor vehicle fuel and lubricants; custodial and institutional supplies; clothing, film, and ammunition. 2024 - Small Tools & Minor Equipment - Tools and items of equipment that cost less than $5,000 per item and which have a useful life greater than one year. 2025 - Snack Bar Supplies - Snack foods, beverages, paper products, (i.e., paper plates, napkins, plastic-ware), condiments and other supplies as needed to maintain the snack bar. 2026 - Computer Software - Computer software that is licensed either permanently or on a subscription basis, including cloud based services. 4531 - Professional Services - Accounting and auditing services; management consulting services; surveying, engineering, and architectural services; special legal services; and other professional services. 4532 - Communications - Monthly telephone, internet, cellular data, and wide area network charges. 4533 - Transportation - Travel expenses, per diem, lodging expenses, and seminar expenses. 4534 - Advertising - Newspaper; other media advertising; promotions. 4535 - Printing & Binding - Copy machine rental and maintenance; professional printing charges; copy machine paper. 4536 - Insurance - All insurance policy expenses (other than personnel related). 4537 - Public Utility Services - Natural gas, electricity, cable, water, sewer, and solid waste disposal. 4538 - Repair & Maintenance Service - Contracted repairs of buildings, vehicles, equipment, and improvements; inspection charges and other contracted services; custodial services; and building security services. 4539 - Rentals - Land, building, machinery, postage machine and equipment rentals. 4540 - Equipment Fund Payments - Payments to Equipment Replacement Internal Service Fund. 4541 - Postage - Stamps and postage meter. 4666 - Books - Books, reference materials (including CD’s), and other library materials. 4667 - Dues & Publications - Subscriptions to magazines and newspapers; dues for professional organizations; certification fees. 5041 - Miscellaneous - Court costs and investigations; judgments and damages; recording fees; information and credit services; taxes; uniform allowances; college tuition costs and reimbursements; other expenses not otherwise classified. 8061 - Land - Costs of acquiring raw land. 8062 - Buildings - Costs of construction or acquiring buildings, to include engineering, design, inspection, and other related costs. Costs of improving buildings, if improvements lengthen the useful life of the building or provide a new function. 8063 - Improvements Other Than Buildings - Costs of improving land, if improvements provide a new function or lengthen the useful life of an existing improvement. 8064 - Machinery & Equipment - Equipment items costing more than $5,000 and having a useful life in excess of one year. 9090 – Transfers Out – Transfer of funds from one fund to another. 343 Government The City of Kenai (City) was formed by a Home Rule Charter on May 20, 1963 under the provisions of Alaska Statute, Title 29, as amended. The City operates under a council-manager form of government. Policymaking and legislative authority are vested in the seven-member City Council, of which the Mayor is a member. The Council is authorized to adopt ordinances, the budget, and select the City Manager, City Attorney and City Clerk. The City Manager is responsible for carrying out the City’s policies and ordinances, overseeing the day-to-day operations, and supervising department heads. The Council is elected at large on a nonpartisan basis. Council members and the Mayor are elected to three-year terms. The City provides the following services: public safety (police, fire, animal control, and 911 communications), public improvements, airport, dock facility, water and sewer, library, senior citizen, recreation, parks, planning and general administrative services. Geography The City is located in southcentral Alaska on the beautiful Kenai Peninsula at 60°33′31″N 151°13′47″W. Situated at the mouth of the world-famous Kenai River. The City is located some 160 road miles south of Anchorage. The City has a land area of 35.4 square miles of which 28.6 square miles is land and the remaining 6.8 square miles is water. The City’s estimated population is 7,872. The City is located within the Kenai Peninsula Borough (KPB); a unit of government analogous to a county with a land area of 24,752 square miles and an estimated population of 61,835. Climate As with much of Southcentral Alaska, Kenai has a moderate subarctic climate due to the cool summers. Winters are snowy, long but not particularly cold, especially considering the latitude, with January featuring a daily average temperature of 15.8°F. Snowfall averages 63.6 inches per year, falling primarily from October thru March, with some accumulation in April, and rarely in May or September. Summers are cool due to the coastal influence, with an average temperature of 61.7°F in the months of June, July and August. The City’s record high was 93.0°F on June 14, 1969 and the record low was -48°F on February 4, 1947. COMMUNITY PROFILE 344 History Kenai was first inhabited by the Dena’ina people 3,000 years ago. In 1786 Pytor Zaikov built Fort Nikolaevskaia for the Lebedev-Lastochkin Company on the site of modern Kenai, being the first European settlement on the Alaskan mainland. In 1965, offshore oil discoveries in Cook Inlet caused a period of rapid growth. They were a part of a series of oil deposits located during the middle of the 20th century. In 1957, oil was discovered at Swanson River, 20 miles (32 km) northeast of Kenai. This was the first major oil discovery in Alaska. The same exceptional fishing, wildlife, and abundant natural resources that brought the Dena’ina people to Kenai some 3,000 years ago still attracts visitors and residents today. This small village and oil boomtown has developed into a diverse community that celebrates its rich history in one of the most spectacular natural settings in America. Kenai was named a “Top 200 Town for Sportsmen” by Outdoor Life magazine and was twice, in 1992 and again in 2011, named an All-American City by the National Civic League. Demographics Population 2015 2025* City of Kenai 7,480 7,951 Kenai Peninsula Borough 58,000 62,447 Population by Sex/Age 2015 2025* Male 3,523 3,869 Female 3,577 3,693 Under 18 27.8% 32.8% 18 & over 72.2% 61.2% Median age 34.2 34.1 20-24 6.5% 7.6% 25-34 12.7% 10.6% 35-59 35.1% 41.0% 60-84 13.9% 28.8% 85 & Over 0.8% 2.9% Population by Race 2015 2025* White 5,281 5339 African American 74 73 Asian 239 243 American Indian and Alaska Native 784 940 Native Hawaiian and Pacific Islander 16 47 Identified by two or more 830 1029 Other 277 280 Household Income 2015 2025* Number of households 2,809 2,916 Average household size 2.45 2.56 345 Median household income $ 61,348 $ 74,907 Persons in poverty 13.4% 12.28% Education (persons age 25+) 2015 2025* High school graduate or higher 91.6% 94.7% Bachelor’s degree or higher 18.0% 21.1% * Estimated. Source: U.S. Bureau of the Census, American Fact/Finder, census.gov, https://worldpopulationreview.com/us- cities/kenai-ak-population Economy The City of Kenai’s economy follows the economy of the surrounding KPB and the State of Alaska. Among KPB cities, Kenai has ranked highest in gross sales since 2011. As of 2020 Kenai was the 55th top US port for commercial fisheries volume (8.2 million pounds landed) with a value of more than $6.5 million. Kenai’s economy, like the State, is heavily dependent on the price of oil. Many Kenai residents work in the oil and gas industry in Cook Inlet and other parts of Alaska. Other significant local employers include Education and Health Services, Retail Trade and Leisure and Hospitality businesses. Unemployment 2015 2025* Kenai Peninsula Borough 9.1% 6.7 % Source: https://live.laborstats.alaska.gov/data-pages/labor-force-area-data?a=0&s=16 Taxable Sales by Category (July 1 – June 30) Category 2014 2024 Retail Trade $156,190,787 $234,019,232 Restaurant/Bar 14,206,733 19,926,933 Utilities 9,487,473 12,195,393 Services 4,540,369 6,498,351 Hotel/Motel/Bed & Breakfast 9,072,481 6,002,770 Rental Residential Property 4,843,838 5,519,077 Professional, Scientific and Technical Services 3,288,067 4,288,537 Wholesale Trade 3,818,567 3,333,028 Public Administration 3,053,947 4,029,756 Telecommunications 1,862,305 2,385,582 Information 8,666,289 1,783,240 Rental Non-Residential Property 2,423,276 1,959,708 Guiding 300,979 942,690 Arts and Entertainment 539,560 1,521,739 Administrative & Waste Management 1,162,525 1,521,764 Construction Contracting 1,494,688 1,348,635 Rental Personal Property 248,147 1,881,882 Rental of Self-storage & Mini-warehouses 18,374 1,042,561 Rental Commercial Property 391,013 464,814 Manufacturing 1,039,713 1,982,631 346 Finance and Insurance 466,795 392,853 Educational Services 227,574 1,139,227 Transportation and Warehousing 349,192 455,680 Mining/Quarrying 11,000 40,443 Agriculture, Forestry, Fishing & Hunting 333,051 33,854 Health Care and Social Assistance 17,415 24,025 Other 11,874 Total $228,066,032 $314,734,405 City direct sales tax rate 3.00% 3.00% Source: The Kenai Peninsula Borough Sales Tax Department. Transportation The City is the major airfare hub for the Kenai Peninsula. The Kenai Municipal Airport receives approximately 75,000 passengers and 2.3 million pounds of freight annually. 347 GLOSSARY OF KEY TERMS Accrual Basis - The basis of accounting under which the financial effects of a transaction and other events and circumstances that have cash consequences for the governmental entity are recorded in the period in which those transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by the entity. Adopted Budget - Refers to the budget amounts as originally approved by the Kenai City Council at the beginning of the year and also to the budget document which consolidates all beginning of the year operating appropriations and new capital project appropriations. Annual Budget - A budget developed and enacted to apply to a single fiscal year. Annual Comprehensive Financial Report (ACFR) - The official annual report of a government. It includes: (a) the five combined financial statements in the combined statement-overview and their related notes and (b) combining statements by fund type and individual fund and account group financial statements prepared in conformity with GAAP and organized into a financial report pyramid. It also includes support schedules necessary to demonstrate compliance with finance- related legal and contractual provisions, required supplementary information, extensive introductory material and detailed statistical sections. Appraise - To estimate the value, particularly the value of property. if the property is valued for taxations, the narrower term "assess" is substituted. Appropriation Ordinance - The official enactment by the City Council establishing the legal authority for the City administrative staff to obligate and expend resources. Assessed Valuation - The valuation set upon all real and personal property in the City that is used as a basis for levying taxes. Tax-exempt property is excluded from the assessable base. Audit - A systematic collection of the sufficient, competent evidential matter needed to attest to the fairness of management's assertions in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities. The auditor obtains this evidential matter through inspections, observation, inquiries and confirmations with third parties. Automatic Aid: A plan developed between two or more fire departments for immediate joint response on first alarms. Defines area of response and defines what will respond, including initial response vehicle and manning. Available Fund Balance - The difference between fund assets and fund liabilities of governmental and proprietary fund types that is not reserved for specific purposes. Basis of Accounting - A term used to refer to when revenues, expenditures, expenses, and transfers - and the related assets and liabilities - are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or accrual method. Bond - Most often, a written promise to pay a specified sum of money, called the par value or principal, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and bond is that the latter is issued for a longer period and requires greater legal formality. 348 GLOSSARY OF KEY TERMS Bond Ordinance - An ordinance authorizing a bond issue. Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Sometimes the term "budget" designates the financial plan presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body. Budgetary Control - The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. Budget Document - The official written statement prepared by the City's administrative staff to present a comprehensive financial program to the City Council. The first part provides overview information, together with a message from the budget- making authority, and a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years' actual revenues, expenditures and other data used in making the estimates. The third part is composed of personnel and salary schedules, the chart of accounts, and a glossary. Capital Improvement Plan - A plan that identifies: (a) all capital improvements which are proposed to be undertaken during a five fiscal year period; (b) the cost estimate for each improvement; (c) method of financing each improvement; and (d) the recommended time schedule for each project. Capital Projects - Projects which purchase or construct fixed assets. Typically, a capital project encompasses a purchase of land and/or the construction of a building or facility. Capital Projects Funds – Funds established to account for financial resources to be used for the acquisition or construction of major capital facilities (other than proprietary and trust funds). Contingency - Those funds included in the budget for the purpose of providing a means to cover minor unexpected costs during the budget year. Contractual Services - Items of expenditure from services the City receives primarily from an outside company. Debt Service Funds – Funds established to account for the accumulation of resources for and the payment of, general long-term debt principal and interest that resulted from the issuance of bonds. Deficit - The excess of expenditures over revenues during an accounting period, or in the case of proprietary funds, the excess of expenses over revenues during an accounting period. Department – The City administration is divided into departments. While a department may refer to a single activity, it usually indicates a grouping of related activities. Depreciation – In accounting for depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of the asset. Each period is charged with a portion of the cost. Through this process, the entire cost of the asset less the salvage value is ultimately charged off as an expense. Employee Benefits – Contributions made by the City to designated funds to meet commitments or obligations for employee 349 GLOSSARY OF KEY TERMS fringe benefits. Included is the City’s share of costs for pension, medical, and life insurance plans. Encumbrances – Commitments related to unperformed contracts, in the form of purchase orders or contracts, for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures that will result if unperformed contracts in process are completed. Enterprise Fund - A proprietary fund established to account for operations that are financed and operated in a manner similar to private business enterprises. In this case the intent of the governing body is that the expenses including depreciation of providing goods as services to the general public on a continuing basis be financed or recovered primarily through user charges. Included in this category are two hospitals. Expenditure - Decreases in net financial resources. Expenditures include current operating expenses, requiring the present or future use of net current assets, debt service and capital outlays, and inter-governmental grants, entitlements and shared revenues. Expenses - Outflows or other using up of assets or incurrence of liabilities (or a combination of both) from delivering or producing goods, rendering services or carrying out other activities that constitute the entity's ongoing major or central operations. Fiduciary Fund Types - The trust and agency funds used to account for assets held by a government unit in a trustee capacity or an agent for individuals, private organizations, other government units and/or other funds. Financial Resources - Cash and other assets that, in the normal course of operations, will become cash. Fiscal Year - The twelve-month period to which the annual operating budget applies and at the end of which a government determines the financial position and results of its operations. The City's fiscal year extends from July 1 to the following June 30. Fixed Assets - long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, and improvements other than buildings and land. Function - A group of related activities aims at accomplishing a major service for which a government is responsible. Fund - A fiscal and accounting entity with a self- balancing set of accounts in which cash and/or other financial resources, all related liabilities, and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance - The difference between fund assets and fund liabilities of governmental and similar trust funds. Fund Balance Appropriated - The amount of fund balance budgeted as a revenue source. Fund Categories - Funds used in governmental accounting are classified into three broad categories: governmental, proprietary and fiduciary. Fund Type - The three broad fund categories of governmental accounting are subdivided into seven fund types. The seven fund types are: general, special revenue, debt service, capital projects, enterprise, internal service, and fiduciary. 350 GLOSSARY OF KEY TERMS General Fund - A type of governmental fund used to account for revenues and expenditures for regular day- to-day operations of the City, including the school district, which is not accounted for in specific purpose funds. The primary sources of revenue for this fund are local taxes and federal and state revenues. Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards and guidelines for financial account and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. Governmental Fund Types - Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities - except those accounted for in the proprietary funds and fiduciary fund. Under current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects. Grants - Contributions or gifts of cash or other assets from another government or other organization to be used for a specified purpose, activity or facility. Typically, these contributions are made to local governments from the state and federal governments. Interfund Transfers - Amounts transferred from one fund to another fund. This includes reimbursements, residual equity transfers and operating transfers. Intergovernmental Revenues - Revenues from other governments in the form of grants, entitlements, or shared revenues or payments in lieu of taxes. Internal Service Fund - A proprietary fund type used to account for the financing of goods or services provided by one department of a government to other departments. Investment - Securities held for the production of income in the form of interest in compliance with the policies set out by the City code of ordinances. Levy - To impose taxes, special assessments or service charges for the support of government activities. Also used to denote the total amount of taxes, special assessments or service charges imposed by a government. Liabilities - Debt or other legal obligations, arising from present obligations of a particular entity, to transfer assets or provide services to other entities in the future as a result of past transactions or events. Measurement Focus - The accounting convention that determines (1) which assets and which liabilities are included on a government's balance sheet and where they are reported there, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses). Mill - A measure of the rate of property taxation, representing one one-thousandth of a dollar of assessed value. Mill Rate - The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000 would yield $100 in tax. Modified Accrual Basis of Accounting - A basis of accounting in which revenues and other financial resources are recognized 351 GLOSSARY OF KEY TERMS when they become susceptible to accrual, that is when they are both "measurable" and "available to finance expenditures of the current period." "Available" means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. Mutual Aid - Reciprocal assistance by emergency services under a prearranged plan. Not an automatic response, but a requested response. Request identifies resources requested and manning. Does not need to be a defined area but generally is between adjacent entities or those relatively close in proximity of each other. Non-Departmental - Refers to a group of governmental activities, which are not associated with and cannot be allocated to any particular department. Ordinance - A formal legislative enactment by the legislative body which, if not in conflict with any higher form of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally require ordinances. Other Financing Sources – Increase in current financial resources that is reported separately from revenues to avoid distorting revenue trends. Governmental fund general long-term debt proceeds, land lease payments, land sale payments, proceeds from the sale of fixed assets, operating transfers in, service charges, and fees for governmental services. Performance Measures - Specific quantitative productivity measures of work performed within an activity or program. Also, a specific quantitative measure of results obtained through a program or activity. Personnel Services - Items of expenditures in the operating budget for salaries and wages paid for services performed by City employees, including employee benefit costs such as the City's contribution for retirement, social security, and health and life insurance. Program - Group activities, operations or organizational units directed to attaining specific purposes or objectives. Property Tax - A tax levied on the assessed value of property. Proprietary Funds - A type of fund that accounts for governmental operations that are financed and operated in a manner similar to private business enterprises. Proprietary fund types used by the City include the enterprise and internal service funds. Purchase Order - A document authorizing the delivery of specified merchandise or the rendering of certain services for a stated estimated price. Outstanding purchase orders at the end of the fiscal year are called encumbrances. Replacement Cost - The amount of cash or other consideration that would be required today to obtain the same asset or its equivalent. 352 GLOSSARY OF KEY TERMS Retained Earnings - An equity account reflecting the accumulated earning of an enterprise or internal service fund. Revenue - Increases in the net current assets of a governmental fund type other than expenditure refunds and residual equity transfers. General long-term debt proceeds and operating transfers are classified as 'other financing sources' rather than as revenues. Increases in the net total assets of a proprietary fund type other than expense refunds, capital contributions, and residual equity transfers. Operating transfers, as in governmental fund types, are classified separately from revenues. Sales Tax - State legislation allows local governments to levy a sales tax on retail sales in its jurisdiction. The City currently levies 3% on all taxable retail within the City. Single Audit - An audit performed in accordance with the single audit act of 1984 and the office of management and budget (OMB) circular a-128, audits of state and local governments. The single audit act allows or requires governments (depending on the amount of federal assistance received) to have one audit performed to meet the needs of all federal grantor agencies. Special Revenue Fund - A fund used to account for the proceeds of specific revenue sources (other than expendable trust or major capital projects) that are legally restricted to expenditure for specified purposes. Tax Levy - The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of personal and real properties. 353 Kenai Chamber of Commerce & Visitor Center ....................................................Pg. 1 Samantha Springer, Executive Director of the Kenai Chamber of Commers and Visitor Center provided an annual report to Council during the February 5, 2025 Regular City Council meeting. Bridges Community Resource Network - Project Homeless Connect ................. Pg. 16 Leslie Rohr, Executive Director of Love INC provided a presentation on the 2025 Project Homeless Connect event during the February 19, 2025 Regular City Council meeting. Kenai Historical Society - Cabin Docent ............................................................. Pg. 27 June Harris, President of the Kenai Historical Society provided a written statement. (attached) Kenai Watershed Forum .................................................................................... Pg. 28 Benjamin Meyer, Environmental Scientist and Water Quality Coordinator for the Kenai Watershed Forum provided a presentation during the April 2, 2025 Regular City Council meeting. Kenai Peninsula Economic Development District - Industry Overview Forum ... Pg. 34 Cassidi Cameron, Executive Director of the Kenai Peninsula Economic Development District provided a written statement. (attached) Central Area Rural Transit System C.A.R.T.S ..................................................... Pg. 35 Tim Dillon, President of CARTS Board and Jessica Schultz, Executive Director for CARTS provided a presentation during the April 16, 2025 Regular City Council meeting. Kenai Peninsula Opportunities - Industry Appreciation Days This funding has not been paid out since Fiscal Year 2020. The organization that received the funding in FY20 could not be contacted. 1 Year End Report 2024 Prepared by Samantha Springer Executive Director Kenai Visitor & Cultural Center Facility Management Services Submitted to City of Kenai 2 Table Of Contents YEAR IN REVIEW FACILITY USAGE & VISITORS STAFFING BOARD OF DIRECTORS HOURS OF OPERATION FEE SCHEDULE INVENTORY & EQUIPMENT UPCOMING 2024 SCHEDULE Kenai Visitor & Cultural Center Facility Management Services 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 3 2024 Year in Review Throughout the year, the Kenai Chamber of Commerce and Visitor Center has remained steadfast in its commitment to community engagement, collaboration, and fostering economic growth on the Kenai Peninsula. Successful Execution of Signature Events: Our commitment to the continuity of time-honored traditions was evident in the successful execution of signature events, notably the 4th of July celebration, Kenai Silver Salmon Derby, Kenai River Marathon, and Christmas Comes to Kenai. These events contribute significantly to the social and community focus we are always striving to achieve. Expansion of Community-Focused Programming: In response to evolving community interests, we expanded our programming to offer new and engaging experiences. The introduction of the Community Business Lecture Series provided valuable educational opportunities on topics such as public speaking, graphic design, conflict resolution, and more. Additionally, our Free Family Movie Nights, held from January to May and again in December, created a fun and accessible activity for local families to enjoy. Enhancing the Kenai Silver Salmon Derby: To make the Kenai Silver Salmon Derby more accessible, we implemented online ticket sales, resulting in increased participation. Furthering our efforts, we partnered with KRSA to sell tickets during the Women's Classic event, adding an additional 80+ participants. These strategic changes contributed to the derby’s overall success and engagement in an uncertain year in regards to the silver salmon run. Strengthening Cultural and Historical Initiatives: A significant milestone for the year was the addition of a Cultural Center Coordinator position. This role has been instrumental in developing a rotating exhibit schedule within the cultural center, marking an essential step toward obtaining museum accreditation. The expansion of exhibits ensures that our community has greater access to historical and cultural resources while fostering education and appreciation. Building and Strengthening Community Partnerships: Throughout 2024, we continued to strengthen relationships not only with the City of Kenai but also with other chambers on the Kenai Peninsula, KPEDD, and the Kenai Peninsula Borough. These partnerships have been instrumental in developing new ways to support local businesses, drive economic development, and enhance tourism opportunities. Looking Ahead: As we move into 2025, the Kenai Chamber of Commerce and Visitor Center is poised for even greater community impact. We are excited to introduce monthly cultural exhibits accompanied by a new lecture series, "Kenai Chronicles: Beyond the Exhibit," which will provide deeper insight into historical topics. Our commitment to supporting businesses remains strong as we continue to highlight training opportunities that address their evolving needs. With a fully scheduled luncheon calendar and ongoing efforts to expand our community staple events—including the 4th of July, the Haunted Chamber, and Christmas Comes to Kenai—we look forward to another year of growth and innovation. In conclusion, I extend my sincere gratitude to our members, partners, and the community at large for your support throughout 2024. Together, we have laid a strong foundation for the Kenai Chamber of Commerce and Visitor Center to continue serving as a vital resource on the Kenai Peninsula. Samantha Springer Executive Director Kenai Chamber of Commerce and Visitor Center 1.0 Kenai Visitor & Cultural Center Facility Management Services4 July 21.7% August 19.4% June 14.2% October 9.4% September 8.2% November 7.9% May 4.4% December 3.7%April 3.4% February 3.3%  2022 2023 2024 Exhibits Offered 4 4 9 Programs Offered 5 6 8 Facility Events Offered 8 10 14 Total Facility Rentals 14 32 31 Facility Usage 2.0 Kenai Visitor & Cultural Center Facility Management Services 2024 Visitors: 22,732 2023 Visitors 22,451 2022 Visitors 20,091 2024 Exhibits Nine (9) Local Artists Independent Shows 2024 Programs KCCVC Luncheons Community Business Lecture Series Gingerbread Contest Lemonade Day Scholarship Program Job Shadow Day Free Family Movie Night First Friday Artist Series 2024 Events Valentine’s Day Bazaar Mother's Day Bazaar Lemonade Day Workshop Salmon Cooking Class Summer Solstice Run 4th of July Festivities and Parade Kenai Silver Salmon Derby KRM Feed Kenai River Marathon Senate District D Debate Forum Haunted Chamber Annual Fundraiser Christmas Comes to Kenai Happy Holly Jolly Festival 2024 Rentals Scholarship Fair Alaska VA x3 Rasmuson Foundation The LeeShore Center x3 Defenders of Wildlife Liberty Action AK Caring for the Kenai AOGA Community Informational Meetings x3 Peninsula Building & Design Multifamily Mindset Triumvirate Theatre KSRM Weaver Brothers Celebration of Life Birthday Party x2 Independant Meetings x8 5 Position Quantity Hours Yearly or Seasonally KCCVC Manager (Executive Director)1 Salary Yearly Programs & Marketing Coordinator 1 Salary Yearly Finance & Operations Coordinator 1 Salary Yearly Cultural Center Coordinator 1 Part Time/24hrs Yearly Administrative Assistant 1 Part Time/30hrs Yearly Visitor Center Representative 1 Part Time/32hrs Yearly Visitor Center Representative 1 Part Time/32hrs Seasonally Staffing 3.0 Kenai Visitor & Cultural Center Facility Management Services Staffing notes: We have updated job descriptions to better fit the needs of the facility and are fully staffed. Currently working on applying for grants and additional funding to increase the Cultural Center Coordinator position to 40 hours per week. 6 Board of Directors 4.0 Kenai Visitor & Cultural Center Facility Management Services 7 Winter Summer Hours of Operations 5.0 Kenai Visitor & Cultural Center Facility Management Services Closed Days Winter Hours (Labor Day to Memorial Day) Monday - Friday 9AM - 5PM Summer Hours (Memorial Day to Labor Day) Monday - Friday 9AM - 6PM Saturday 10AM - 5PM Sunday 12PM - 5PM New Years Day Presidents Day Memorial Day Independence Day (Floating Holiday) Labor Day Veterans Day Thanksgiving Day Day after Thanksgiving Day (Floating Holiday) Day before Christmas Christmas Day Extended Holiday 8 Fee Schedule 6.0 Kenai Visitor & Cultural Center Facility Management Services 9 Item Owner Quantity Phones Front Reception Landline COK COK 1 Office #1 Wired Landline COK COK 1 Office #2 Wired Landline COK COK 2 Kenai Municipal Airport Mounted: 24 rack card brochure rack KCCVC KCCVC 1 Mounted: 9 magazine brochure rack KCCVC KCCVC 1 Foyer Office Desk KCCVC KCCVC 1 Metal Brochure Racks KCCVC KCCVC 5 Open sandwich board KCCVC KCCVC 1 Janitor Office Book shelf - 4 shelves KCCVC KCCVC 1 Book shelf - 3 shelf KCCVC KCCVC 1 Vacuum KCCVC KCCVC 1 Janitorial Supplies KCCVC KCCVC 1 Mop and bucket Integrity Janitorial KCCVC 1 Metal Shelf KCCVC KCCVC 1 Women's Restroom Trash bin KCCVC KCCVC 1 Men's Restroom Trash bin KCCVC KCCVC 1 Front Lobby KVCC art posters-framed KCCVC KCCVC 12 Electric open sign KCCVC KCCVC 1 Wood Counter COK COK 1 Customer Reception Desk COK COK 1 Computer Desk KCCVC KCCVC 1 White island table COK COK 1 Office Chairs KCCVC KCCVC 3 Square POS System KCCVC KCCVC 1 Retail island display rack KCCVC KCCVC 2 Postcard display rack KCCVC KCCVC 1 Notecard display rack KCCVC KCCVC 1 Whiteboards KCCVC KCCVC 1 Retail coat hooks KCCVC KCCVC 9 Retail display hooks KCCVC KCCVC 48 Metal hanging baskets KCCVC KCCVC 6 Acrylic long display rack KCCVC KCCVC 6 Retail 5 slot brochure display KCCVC KCCVC 1 Retail 5 slot brochure display KCCVC KCCVC 1 5 shelf bookcase KCCVC KCCVC 2 Acrylic 12 slot magazine rack KCCVC KCCVC 1 Acrylic 32 slot rack card brochure rack KCCVC KCCVC 2 Acrylic 12 slot rack card brochure rack KCCVC KCCVC 1 Acrylic 8 slot rack card magazine rack KCCVC KCCVC 1 Trash bin KCCVC KCCVC 3 4 shelf glass shelves COK COK 2 Boardroom 15 ft. table KCCVC KCCVC 1 Red seated chairs KCCVC KCCVC 15 Stage - 4 Piece Set KCCVC KCCVC 1 INVENTORY & EQUIPMENT 7.0.1 Kenai Visitor & Cultural Center Facility Management Services 10 Copy Room Hangers KCCVC KCCVC 283 Office supplies KCCVC KCCVC 1 Xerox Printer Xerox 1 Radio System COK COK 1 Microphones COK COK 2 Paper cutter KCCVC KCCVC 2 File organizer-4 shelf KCCVC KCCVC 1 Copy Room Storage - Downstairs 12' x 12' Shelf COK COK 3 File Cabinet KCCVC KCCVC 4 Office # 1 Bluetooth keyboard KCCVC 1 Computer Chair KCCVC 1 3 shelf bookshelf KCCVC 2 Side table KCCVC 1 2 chairs with wooden arms KCCVC 1 Trash bin KCCVC 1 Small Electric Heater KCCVC 1 Computer Desk KCCVC 1 Computer Monitor KCCVC 3 Bluetooth Mouse KCCVC 1 Office # 2 File cabinet - 4 drawer KCCVC 1 File cabinet - 3 drawer KCCVC 1 Bluetooth Mouse KCCVC 2 Paper shredder KCCVC 1 Wall shelf KCCVC 4 Computer desk KCCVC 3 Computer chair KCCVC 2 Computer monitor KCCVC 4 Bluetooth keyboard KCCVC 2 Small Electric Heater KCCVC 2 Museum Storage 20' x 8' Cabinet - 12 cubbies COK 1 File cabinets COK 3 File Cabinets KCCVC 1 Computer Chair KCCVC 1 Storage # 1 Podium with KCCVC banner KCCVC 1 5' x 6' screen KCCVC 1 10' x 7.5' screen KCCVC 1 Laptop KCCVC 1 Projector and AV Cart KCCVC 1 Da-Lite Sound System COK 1 8' metal rack-5 shelf KCCVC 2 Swivel high chair KCCVC 1 VHS player KCCVC 1 File cabinet KCCVC 1 Wall Shelf COK 1 DVD player KCCVC 1 Overhead projector KCCVC 1 Tall stanchions KCCVC 25 Storage boxes and totes KCCVC 41 7.0.2 Kenai Visitor & Cultural Center Facility Management Services INVENTORY & EQUIPMENT Continued 11 Storage # 2 Banquet tables KCCVC 12 8' table KCCVC 11 6' table KCCVC 1 4' table KCCVC 5 Banquet chairs KCCVC 117 Lounge chairs KCCVC 12 Plotter printer KCCVC 1 Museum Room Floor Displays COK 4 Display cases COK 24 Collection Items COK 413 Bench Seats COK 2 LG TV COK 1 DVD Player and remote Kenaitze 1 DVD-R Movie - Denai'ina Way Kenaitze 1 Chain display COK 1 Storage # 4 Storage totes KCCVC 8 Banner display KCCVC 2 Kitchen Contents in all cabinets KCCVC 1 Coffee urns-Pumpable KCCVC 4 Coffee urns-electric KCCVC 4 Glass coffee pot KCCVC 2 Tea box KCCVC 2 Ceramic coffee supplies organizer KCCVC 1 Warming oven COK 1 Microwave COK 2 Fridge COK 1 Coca Cola Mini fridge KCCVC 1 Garbage Cans KCCVC 8 7' x 3' shelf KCCVC 1 Linens KCCVC 333 Linen Inventory Black Round KCCVC 55 Black Rectangle KCCVC 26 Black Tall Cover KCCVC 4 Cream Round KCCVC 43 Cream Rectangle KCCVC 39 Woven Cream Rectangle KCCVC 8 Woven White Rectangle KCCVC 8 White Round KCCVC 6 White Rectangle KCCVC 6 Bright White Round KCCVC 16 Beige Rectangle KCCVC 4 Quilted Gold Round KCCVC 1 Silver Square KCCVC 40 Green Rectangle KCCVC 2 Red Round KCCVC 15 Red Rectangle KCCVC 40 Orange Round KCCVC 8 Orange Rectangle KCCVC 12 INVENTORY & EQUIPMENT Continued 7.0.3 Kenai Visitor & Cultural Center Facility Management Services 12 2025 Chamber Schedule (updated 2/4/2025) 8.0 Kenai Visitor & Cultural Center Facility Management Services January Grand Re-Opening of Cultural Center – January 15 Luncheon – January 15 – Cultural Center Information for 2025 Free Family Movie Night – Inside Out 2 – January 24 Kenai Chronicles Beyond the Exhibit: Early Kenai featuring Dr. Dunstan, Professor of Anthropology at KPC – January 29 February Joint Luncheon – February 5 – Kenai & Soldotna Fire Marshals – Business Fire Basics & Fire Extinguisher Training Last Chance Valentines Day Bazaar – February 8 & 9 Special Joint Luncheon – February 12 – Amazon Lunch & Learn – Free lunch sponsored by Amazon Community Business Lecture Series – February 13 – How to be an Effective and Influential Manager Job Shadow Day – February 19 Private Luncheon – Feb 19 – Job Shadow Day Lunch Kenai Chronicles Beyond the Exhibit: Russian Alaska – Dorothy Gray - February 21 @ 12pm Joint Luncheon (Soldotna) – February 26: DEED Commissioner on Education Reform Free Family Movie Night – IF – February 28 March First Friday Artist Series – March 7 – Jessie Gacal Luncheon – March 5: Bronze Bear Project at the Kenai Airport Update & Information Community Business Lecture Series – March 13 – QuickBooks for Beginners Joint Luncheon – March 19: Bureau of Ocean Energy Management Q&A Kenai Chronicles Beyond the Exhibit: Later Kenai – Dr. Jeff Meyers Jr., Professor of History at KPC - March 20th @12pm Free Family Movie Night – Ghostbusters Frozen Empire – March 28 April Luncheon - April 2 – City of Kenai – Annual State of the City First Friday Artist Series - April 4 – Theresa Ritter Joint Luncheon (Soldotna) - April 9: KPBSD Update Community Business Lecture Series – April 10 – Event Planning Mother’s Day Bazaar – April 12 & 13 Joint Luncheon - April 16: Kenai Peninsula Borough Update with Mayor Micciche City of Kenai Bluff Project Update – April 17, 6-8pm Free Family Movie Night – Despicable Me 4 – April 25 Kenai Chronicles Beyond the Exhibit: Education in the Kenai Peninsula featuring Dr. Cheryl Siemers - Director of KPC– April 30 May First Friday Artist Series – May 2 – Nicole McTrusty Joint Luncheon – May 7 - First National Bank – Yearly update with Tim Redder Community Business Lecture Series – May 8 – Kenai Clean Up Day – May 10 Kenai Chronicles Beyond the Exhibit: Oral Histories and Biographies of Kenai's People featuring Danielle Lopez Stamm – May 15 Luncheon - May 21 – Kenai Chamber Membership Appreciation and Awards Free Family Movie Night – Harold & the Purple Crayon – May 23 June Joint Chamber Luncheon – June 4 – Senator Jesse Bjorkman – Legislative Update Lemonade Day Workshop – June 5 First Friday Artist Series – June 6 – Christina Reed Lemonade Day – June 14 Community Business Lecture Series - June 12 Joint Luncheon – June 18 – Representative Bill Elam – Legislative Update Summer Solstice Fun Run – June 21 Kenai Chronicles Beyond the Exhibit: Fish, Water, and Maritime Legends and History of the Kenai Peninsula – Date TBD 13 2025 Chamber Schedule (updated 2/4/2025) July First Friday Artist Series – July 3 (THURSDAY) – Susan Watkins 4th of July Parade & Festivities (Vendor Event) Community Business Lecture Series – July 10 Kenai Chronicles Beyond the Exhibit: Businesses in Kenai: From Fur Trapping to Canneries and More August First Friday Artist Series – August 1 – Nicole Hall Joint Luncheon – August 6 – Representative Justin Ruffridge – Legislative Update Community Business Lecture Series – August 7 Joint Luncheon – August 20 – Alaska Oil and Gas Association - General Update Kenai Chronicles Beyond the Exhibit: Kenai's Natural History (volcanoes, glaciers, flora, fauna, etc.) - Date TBD September Joint Luncheon – September 3 – KPBSD Update with Superintendent Clayton Holland First Friday Artist Series -September 5 – Laura Dewey Community Business Lecture Series – September 11 – Kenai Silver Salmon Derby: September 9- 14th Joint Luncheon – September 17 – Alaska Airline – Business Travel Solutions and General Update – Speaker Emily Accipiter Stewart Silver Salmon Derby Awards at City Council Sept 17 KRM Speaker & Bib Pickup: September 27 Kenai River Marathon: September 28 Kenai Chronicles Beyond the Exhibit: Food and Subsistence Throughout Kenai's History – Date TBD October Annual Fundraiser: October 4 – Speakeasy Soiree Community Business Lecture Series – October 9 Haunted Chamber – October 18-31 Kenai Chronicles Beyond the Exhibit: Mushing Throughout Kenai's History - From Mail Runs to the Iditarod - Date TBD (in cultural center) November Luncheon – November 5 - Open Gingerbread Contest – November 1-18 drop-off, voting November 19 -December 21 Community Business Lecture Series – November 13 Luncheon – November 19 - Open Christmas Comes to Kenai – November 28 Kenai Chronicles Beyond the Exhibit: Military Presence and History in the Kenai Peninsula - Date TBD December Luncheon – December 3 - Open Holiday Bazaar – December 6 & 7 Community Business Lecture Series – December 11 Luncheon – December 17 - Open Free Family Movie Night – The Grinch – December 19 Kenai Chronicles Beyond the Exhibit: Oil and Gold in Kenai - Date TBD 14 Contact Us 907-283-1991 info@kenaichamber.org www.kenaichamber.org Kenai Visitor & Cultural Center Facility Management Services 15 1 | P a g e KENAI PENINSULA 2025 PROJECT HOMELESS CONNECT REPORT No one deserves to lose hope 16 2 | P a g e The Homeless Action Coalition is proud to report on the Kenai Peninsula’s 14th Annual Project Homeless Connect event held on January 28, 2025. Our success is due to the collaborative effort between service providers, the private sector, volunteers, and the community members. A special thank-you to the following: Event Co-Chairs: Kathy Gensel & Frank Alioto Donations: PHC Chairs Intake: Cheri Smith Volunteers: Beth Selby Food: Kenai Peninsula Food Bank Check Out: Teresa Vick, Andy Knapp, and Provider Services/Vendors: Leslie Rohr Sheri Boggs Publicity: Jodi Stuart & Ellen Grasso Fundraising: Kathy Gensel Transportation: Taylor Cochran & Jessica Schultz Logistics: Kathy Gensel & Frank Alioto Steering Committee Abby Struffert Frank Alioto Margie McCord Alecia Gottlob Gitano Morales Marquitta Andrus Alyssa Stanton Janice Nightingale Mary Bell Amanda McKinley Jason Warfle Mary Starrs Armstrong Annie Garay Jennifer Randleas Matt Forester Ashlyn O’Hara Jessica Schultz Melanie Luna Becky Friedman Jodi Stuart Melissa Martin Becky T. Julie Bunch Paul Whitney Beth Selby Justin Works Raquel Eisenmann Brent Hibbert Karla Evants Shelby West Carolyn Potter Kathy Gensel Sheri Boggs Claire Jones Kathryn Dunagan Sheryl Cook Cheri Smith Ken Velotta Tami Marsters Desmeranda Napoka Krista Schooley Taylor Cochran Dolly Wiles Leslie Rohr Tim Navarre Dylanrose Edwards Levi Sutton Tonya Silk Ellen Grasso Lindsey Anasogak Demographics of Population Served One hundred fifteen (115) individuals participated in the PHC event. The total household number based on participant input was 185. A total of 49 out of 97 individuals (51%) who completed an Exit Survey reported this was their first time participating in the Kenai Peninsula Project Homeless Connect event. Fifteen (15) dogs and 1 cat received pet services at the event; 11 dogs were vaccinated. A total of 22 participants received assorted pet supplies. 17 3 | P a g e Gender Age Frequency Percent Under age 18 3 3% 18 - 24 4 3% 25 - 34 20 17% 35-44 27 24% 45-54 21 18% 55-64 26 23% 65 and older 13 11% NA / DK 1 1% Total 115 100% Race / Ethnicity Frequency Percent American Indian / AK Native 33 28% Asian / Asian American 1 1% Hispanic / Latino 0 0 Black, African American 1 1% Native Hawaiian / Pacific Islander 2 2% Non-Hispanic/Non-Latino 0 0 White 77 67% Middle Eastern or North African 0 0 NA / DK 1 1% Total 115 100% Frequency Percent Male 54 47% Female 60 52% Transgender 0 0 Non-Binary 0 0 Questioning 0 0 Culturally specific identity 0 0 Different identity 1 1% NA / DK 0 0 Total 115 100% 18 4 | P a g e Veteran Frequency Percent Yes 14 12% No 101 88% NA / DK 0 0 Total 115 100% Branch of Service Frequency Percent Air Force 1 7% Army 10 72% Navy 2 14% Marine Corps 0 0 Coast Guard 0 0 National Guard 1 7% NA / DK 0 0 Total 14 100% Slept Prior Night Frequency Percent Street / Homeless camp 6 5% Abandoned property 0 0 Vehicle / car 14 12% Homeless shelter 13 11% Friends / family 30 26% My apartment / house 36 32% Hotel / motel 3 3% Jail / institution 0 0 Other 13 11% Total 115 100% Other included sober living, undriveable travel trailer, camper and outpatient residential. Household Frequency Percent By Myself (single)60 52% With Household 55 48% Total 115 100% Household total = 161 19 5 | P a g e How long Homeless Frequency Percent Less than 1 year 43 37% 1 year or more 43 37% Don’t know / Refused 29 26% Total 115 100% Number times homeless in past 3 years 1st time 38 33% 2 – 3 times 24 21% 4 or more times 33 29% NA / DK 20 17% Total 115 100% Number Months spent homeless in past 3 years Fewer than 12 months 46 40% 12 months or more 50 43% NA / DK 19 17% Total 115 100% Disability Frequency Percent None 28 33% Alcohol Use Disorder 7 8% Chronic Health Condition 27 31% Developmental 11 13% Drug Use Disorder 12 14% HIV/AIDS 0 0 Mental Health Disorder 38 44% Physical Disability 60 70% NA / DK 1 1% **Percentages above based on 86 individuals (75%) who disclosed one or more disabling conditions. Survivor or Victim of Domestic Violence Frequency Percent Yes 59 51% No 55 48% NA / DK 1 1% Total 115 100% Of those who answered yes, 76% were female and 24% were male. 20 6 | P a g e Participant Exit Survey = 97 (84%) Rating Excellent Very Good Fair Poor The event was helpful to me. NA 76 (78%) 1 (1%) 18 (19%)2 (2%) I felt respected and supported. NA 79 (82%) 4 (4%) 12 (12%)2 (2%) How did you hear about the event? Friend/Family Freedom House Central Peninsula Hospital Flyers Love, INC.Veteran’s Administration Facebook Food Bank Kenaitze Indian Tribe Newspaper FCS The LeeShore Center Neighbor PCHS Therapist Word of mouth Job Center Doctor’s office Probation office Would you use an Emergency Cold Weather Shelter in community if available? Yes = 73 (75%)No = 18 (19%)NA = 6 (6%) Suggestions for notification of Cold Weather Shelter: Radio or website Internet alert Call by phone Signs Facebook TV Flyers Public announcement Email Text Online ad Number of Individuals in Household Age 13 and Under 36 Age 14 - 24 15 Age 25 and Over 134 Total 185 Primary Reason for Homelessness Frequency Percent Loss or lack of Job 8 9% Work hours cut 2 2% 21 7 | P a g e Lack of or no money 8 9% Rent / Utility Increase 1 1% Lease Violation 0 0 Illness / Injury 13 13% Substance Abuse 7 7% Domestic Violence 4 4% Family Dispute 0 0 Aged out Foster Care 0 0 Jail / Prison Release 2 2% Treatment Center Release 0 0 Loss of Roommate 0 0 Divorce 0 0 Eviction 1 1% New to Community 3 3% **Other (see below)39 40% NA / Refused 9 9% Total 97 100% **Other includes: fire, death, disabled, seasonal rental or job, lack of work, unemployed, widowed, living in hotel, can’t afford rent, lack income, lost home, no heat in home, family lifestyle, series of circumstances, financial, felon, lack of housing. Have you had to move due to a seasonal rental unit? Yes = 16 (16%) No = 78 (81%) NA = 3 (3%) Zip code of last permanent address Frequency Percent Kenai 48 50% Soldotna 23 24% Kasilof 6 6% Sterling 5 5% Ninilchik 1 1% Anchor Point 1 1% Nikiski 6 6% Clam Gulch 2 2% Anchorage 1 1% Fairbanks 1 1% Palmer 1 1% Oregon 1 1% Kentucky 1 1% Refused / don’t know 0 0 Total 97 100% 22 8 | P a g e Form of Transportation Frequency Percent Own Vehicle 40 41% Friend/Family Member 16 17% Public Transport 4 4% Taxi 5 5% Walk / Ride Bike 28 29% Hitchhike 1 1% NA / Refused 3 3% Total 97 100% Besides housing what is your primary need right now? Food Propane Heat assistance Clothing Laundry / shower Legal assistance Transportation Water Home repairs Money Rental assistance Gas vouchers Housing Fire wood Children’s clothing Employment Insurance Glasses Utility assistance Haircut Public assistance Basic hygiene items Dental Dog services Electric assistance Medical insurance Tires Vehicle repair funds Wood (heat home) Help with bills & rent Cold weather gear Counseling Porta potty SNAP benefits Heating oil **Food, clothing, and employment were the top requests First Project Homeless Connect event? Yes = 49 (51%) No = 45 (46%) NA = 3 (3%) 23 9 | P a g e Our gratitude and thanks to all the following volunteers, vendors, and donors who helped make this event possible! VOLUNTEERS Aaron Haskell Francine McKinney Marquitta Andrus Abby Struffert Frank Alioto Mary Ann McBride Alecia Gottlob Gigi Roberts Mary Bell Alyssa Stanton Gitano Morales Mary Starrs Armstrong Amanda McKinley Hal Smalley Matt Forester Amanda Moran Hannah Smith Maureen DiFranco Amelia Inman Hans Hesse Melanie Luna Analise Goedeke Isaac Cryer Mersha Tamrat Andy Knapp Jane Parrish Monique Shirley Angela Coffell Janice Nightingale Nicki McTrusty Angela Holland Jared Penning Nicole Anasogak Anna Nick Jason Warfle Nikki Marcano Annie Garay Jaylyn McWilliams Patricia Young Anthony Long Jennifer Randleas Patti Eissler Ashlyn O’Hara Jerry Rombach Paul Whitney Autumn Carlson Jill Abeor Peggy Rogers Barbara Norbeck Joanna Samson-Sills Rachel Parre 24 10 | P a g e Becky Friedman Jodi Lart Raquel Eisenmann Beth Selby Jodi Stuart Rayson Coffell Bonnie Kashatok Joe Kasper Rebecca Friedman Breanna Mahaffey John Tuttle Rick Oelrich Captain Lyndzi Gaucin Jon Johnson Rhoda Dolifka Carisa Anne Zeiger Joshua Gorenflo Ronda Oglesby Carolyn Lopez Julie Bunch Roy Standerman Carolyn Potter Justin Works Ruthann Truesdell Cayla Boettcher Karla Evants Rylee Jackson Charlie Fancyboy Katie Cooper Sally Oelrich Chelsey Carter Katie Cowgill Sara Sproul Cheri Smith Kathryn Dunagan Saundra Wellborn Cindy Rombach Kathy Gensel Seryn Trammell Claire Jones Kaye Reed Sharon Peterson Clarissa Nayokup Kayla Hanley Shelby West Clint Hagel KC Long Sheri Boggs Cody Golant Kelli Sullivan Sherry Martinovich Cody Walker Ken Velotta Sheryl Cook Courtney Mitchell Kenai River Wolfpack Soldotna Police Explorers Cynthia Long Rugby Team Post #426 Debi Johansen Kim Fannon Sofia Costales Deborah Nyguist Kim Christianson Stacie McLeod Dennis Murray Kim Lewis Steve Mussman Desiree Foote Krista Schooley Susie Smalley Desmeranda Napoka Leslie Rohr Tamera Mapes Dolly Wiles Levi Sutton Tami Marsters Don Schindler Lieutenant Jacob Ries Tamra Daman Donna Cutman Lindsey Anasogak Tawnya Barrickman Dr. Grady Austin Lisa Hutchens Taylor Cochran Dylanrose Edwards Liz Leduc Teresa Vick Elaine Larson Louis Hubbard Tim Navarre Ellen Grasso Lucas Netherland Tonya Silk Eric McDonald Lynnette Haas Twyla Mundy Erin Martin Marie Weller William Riche Explorer Owen Johnson Marissa Wilson VENDORS ABC Life Choices Kenai Vet Center/American Legion AK. Breast & Cervical Screening/S.A.F.R. Kenaitze Indian Tribe Family & Social AK. DOL – Peninsula Job Center Services AK. Housing Finance Corporation Kenaitze / Salamatof TDHE Alaska State Commission for Human Rights Lions Club 25 11 | P a g e Breathe Free Coalition Love, INC. CARTS Nikiski Shelter of Hope Change 4 the Kenai Pastoral Care Cook Inlet Counseling Peninsula Community Health Services DMV Raw Cuts – Mersha Tamrat Freedom House SOA Division of Voc. Rebab Friendship Mission SOA Public Assistance Frontier Community Services Soldotna Animal Hospital Hospice Susan Smalley Ideal Options Tamara Mapes Independent Living Center The LeeShore Center Kachemak Bay Family Planning Clinic 27 Red Salon Kenai Peninsula Food Bank US Dept. of Veteran’s Affair, KP Kenai Public Health CASH AND IN-KIND DONATIONS AIH Kenaitze Indian Tribe Alaska Housing Finance Corporation Knights of Columbus Alaska Mental Health Trust Authority Kroger / Safeway Aspen Hotel 988 Suicide & Crisis Hotline Breath Free Coalition North Star United Methodist Church Bishop’s Attic Our Lady of Perpetual Help Catholic Church Cadre Feed Our Lady of the Angels Catholic Church Central Peninsula Hospital Peninsula Community Health Services Christ Lutheran Church Peninsula Dog Obedience Group Christ of Jesus Christ of Latter-Day Saints Project Homeless Connect City of Kenai Save U More Cook Inlet Counseling Serenity House Evenson Heritage Lodge Soldotna Animal Hospital/Dr. Grady Austin Fred Meyer Soldotna Chamber of Commerce Frontier Community Services Soldotna Regional Sports Complex Imagination Library Soldotna Rotary Club Independent Living Center Soldotna United Methodist Church Jennifer Randleas Spenard Builders Supply Kenai Peninsula Interfaith Group Sweeney’s Clothing Kenai Peninsula Food Bank Toni Loop Kenai Peninsula Foundation Walmart Kenai Public Health Kenai United Methodist Church We sincerely apologize if we have missed any donor or volunteers A special thank you to the City of Soldotna Parks & Rec Employees for all their hard work! Endnote: Data was secured through the PHC event on January 28, 2025. 26 27 44129 Sterling Hwy, Soldotna, AK 99669 | Phone (907) 260 – 5449 | www.kenaiwatershed.org Working together for healthy watersheds on the Kenai Peninsula _____________________________________________________________________________________________ Memo: Kenai River Water Quality Monitoring Deliverables and Financial Detail Brian Gabriel Mayor’s Office, City of Kenai 210 Fidalgo Ave. Kenai, AK 99611 March 26, 2025 Dear Mayor Gabriel and Council, Thank you for the opportunity to present to the city council on March 5th. The council’s decision to renew the memorandum of understanding for the Kenai River Baseline Water Quality Monitoring program speaks to the foresight and value of this work. A brief video highlighting this project is available on our YouTube channel1, and additional details are on our website2. As discussed, we advocate that the City of Kenai resume its annual contribution to at least the $5,000 level. While we constantly seek new partners and grant support, local partners will always remain the bedrock of this work. In 2025, it is likely that some federal partners we’ve long counted on will be unable to support this project. Additional financial details are presented or linked to in the following pages. We are eager to share more about the project and look forward to speaking with you. Thank you for your support and consideration. Sincerely, Benjamin Meyer Research Coordinator Kenai Watershed Forum ben@kenaiwatershed.org (907) 232-0280 Trent Dodson Executive Director Kenai Watershed Forum executivedirector@kenaiwatershed.org (907) 260-5449 ext. 1206 1 YouTube video: https://www.youtube.com/watch?v=txGNjfH9hqY 2 Project website: https://www.kenaiwatershed.org/kenai-river-baseline-water-quality-monitoring/ 28 44129 Sterling Hwy, Soldotna, AK 99669 | Phone (907) 260 – 5449 | www.kenaiwatershed.org Working together for healthy watersheds on the Kenai Peninsula _____________________________________________________________________________________________ 2 City of Kenai – Financial history and deliverables Financial contribution history from City of Kenai • 2010 – 2023 - $5,000 annual contribution • 2024: $1,500 contribution (3% of total budget or 10% of laboratory expenses) • Additional finance details available on the following page and linked in the footnotes3,4 Past Project Deliverables • 2000 - 2016 Kenai River Baseline Water Quality Assessment5 • Results posted annually to www.kenaiwatershed.org/about-kwf/news-media o Annually: 22 sampling locations, two sampling events, ~240 total samples, ~200 hours contributed annually from agency staff and volunteers Future Project Deliverables • Publishing the new 2000 – 2025 Kenai River Baseline Water Quality Assessment (anticipated December 2025) • Six in-person public meetings in communities throughout the Kenai River watershed to share results from the 2000 – 2025 assessment, and receive public feedback (Winter 2025 – 2026) • Draft a Kenai River Water Quality Action Plan document, incorporating public feedback as well as results from other monitoring efforts (e.g. state and federal agencies) to make management recommendations • Continued applications to multiple public and private organizations for financial support to cover monitoring expenses 3 Project finance history: https://kenai-watershed-forum.github.io/kenai-river-wqx/finance_history.html 4 2025 Project Budget: https://bit.ly/kenai_wqx_finance_2025 5 2016 Report: https://www.kenaiwatershed.org/wp-content/uploads/2023/02/Kenai-Watershed-Forum-Baseline- Water-Quality-Assessment-2016-1.pdf 29 44129 Sterling Hwy, Soldotna, AK 99669 | Phone (907) 260 – 5449 | www.kenaiwatershed.org Working together for healthy watersheds on the Kenai Peninsula _____________________________________________________________________________________________ 3 Year 2025 Project Finances Table 1 – Projected expenses and in-kind support for 2025. Expense Type Provider In-Kind Invoice Total Data Management & Analysis Kenai Watershed Forum $14,028.80 $14,028.80 Field equipment TTT $3,660.00 $3,660.00 Fieldwork time Agency Volunteers* $6,817.92 $6,817.92 Lab Analysis SGS Laboratories $15,675.00 $15,675.00 Soldotna Wastewater Treatment Plant $6,720.00 $6,720.00 Other Alert Expediters $90.00 $90.00 SGS Laboratories $250.00 $250.00 Project Prep & Management Total $3,507.20 $3,507.20 Grand Total $13,537.92 $37,211.00 $50,748.92 Table 2- Projected sources of 2025 revenue. Organization 2025 Projected Income City of Kenai $1,500.00 AK Dept. of Natural Resources $3,000.00 Kenai Peninsula Borough $5,000.00 US Forest Service** $0.00 Kenaitze Indian Tribe $4,500.00 Kenai National Wildlife Refuge $5,000.00 Table 3 – Summary table for 2025 finances. Total Invoice Expenses $37,211.00 Total In-Kind Support $13,537.92 Total Budget $50,748.92 2025 Projected Income $19,000.00 2025 Projected Revenue Gap -$18,211.00 * Organizations providing in-kind labor and services for 2025 include but are not limited to: Alaska Dept. of Environmental Conservation, Alaska Dept. of Fish and Game, Cook Inlet Aquaculture Association, Homer Soil and Water Conservation District, Kenaitze Indian Tribe, Kenai Peninsula College, Kenai Watershed Forum, Mister Kenai Sportfishing, City of Soldotna, and US Forest Service. ** We received notice on 3/12/2025 that the US Forest Service will be unlikely to be able to contribute in 2025, which normally amounts to $4.5k 30 44129 Sterling Hwy, Soldotna, AK 99669 | Phone (907) 260 – 5449 | www.kenaiwatershed.org Working together for healthy watersheds on the Kenai Peninsula _____________________________________________________________________________________________ Memo: Kenai River Water Quality Monitoring, Additional Financial Detail: In-kind services Brian Gabriel Mayor’s Office, City of Kenai 210 Fidalgo Ave. Kenai, AK 99611 April 7, 2025 Dear Mayor Gabriel and Council, Thank you for the opportunity to present to the city council on March 5th and April 2nd. We appreciate the engaged and detailed questions and look forward to having the City of Kenai be a part of ongoing efforts to understand Kenai River water quality. We received a request to highlight the details of in-kind services being provided by the City of Soldotna for this project. We outline this information in detail on the following pages. We also provide an addendum on our discussion last year with former Kenai Wastewater Treatment Plant operator Eric Jean. Information on overall project finances is available in the memo that was presented in the April 2nd council meeting packet, and a link to a spreadsheet with detailed expenses and revenues are available in a Google Spreadsheet linked here in the footnotes1. Additional figures and trends are presented in an appendix of the draft comprehensive report, also linked here in the footnotes2. We are eager to share more about the project and look forward to speaking with you. Thank you for your support and consideration. Sincerely, Benjamin Meyer Research Coordinator Kenai Watershed Forum ben@kenaiwatershed.org (907) 232-0280 Trent Dodson Executive Director Kenai Watershed Forum executivedirector@kenaiwatershed.org (907) 260-5449 ext. 1206 1 https://bit.ly/kenai_wqx_finances 2 https://kenai-watershed-forum.github.io/kenai-river-wqx/finance_history.html 31 44129 Sterling Hwy, Soldotna, AK 99669 | Phone (907) 260 – 5449 | www.kenaiwatershed.org Working together for healthy watersheds on the Kenai Peninsula _____________________________________________________________________________________________ 2 Kenai River Water Baseline Water Quality Monitoring Project - Laboratory In-kind Services Monetary value of current services The Kenai River Water Baseline Water Quality Monitoring Project relies on external laboratories to process surface water grab samples for parameters such as metals, hydrocarbons, bacteria, and others. Current agreements are specified in the EPA approved Quality Assurance Project Plan (QAPP)3, and alterations to the QAPP require prior agency approval. Currently, we work with two external laboratories: • SGS Alaska Environmental Laboratory Testing Services (Anchorage). In late March 2025, we received notice of a 15% discount applied to annual expenses. This update is reflected in Table 1 below. • Soldotna Wastewater Treatment Plant (SWWTP). Since the year 2000, SWWTP has provided the analyses for Fecal Coliform bacteria and Total Suspended solids as an in- kind service. We estimated the total annual value of in-kind services as $6,720, based on quotes for identical services from SGS Alaska (Table 2). SWWTP’s physical location is also a crucial factor in this collaboration, as fecal coliform samples have a short period of time that is allowed to pass between collection and analysis. The close location helps ensure on-time delivery. Table 1 – Projected expenses and in-kind support for 2025, updated April 7, 2025. Expense Type Provider In-Kind Invoice Total Data Management & Analysis Kenai Watershed Forum $14,028.80 $14,028.80 Field equipment TTT $3,660.00 $3,660.00 Fieldwork time Agency Volunteers $6,817.92 $6,817.92 Lab Analysis SGS Laboratories $2,351.25 $13,323.75 $15,675.00 Soldotna Wastewater Treatment Plant $6,720.00 $6,720.00 Other Alert Expediters $90.00 $90.00 SGS Laboratories $250.00 $250.00 Project Prep & Management Total $3,507.20 $3,507.20 Grand Total $15,889.17 $34,859.75 $50,748.92 3 https://www.kenaiwatershed.org/news-media/qapp-revisions-completed-2023/ 32 44129 Sterling Hwy, Soldotna, AK 99669 | Phone (907) 260 – 5449 | www.kenaiwatershed.org Working together for healthy watersheds on the Kenai Peninsula _____________________________________________________________________________________________ 3 Table 2 – Value of annual in-kind services provided by the Soldotna Wastewater Treatment Plant Water Quality Test Unit Cost Sampling Events Samples Total Cost Total Suspended Solids $40.00 2 24 $1,920.00 Fecal Coliform $100.00 2 24 $4,800.00 Total $6,720.00 Laboratory Services available from the Kenai Wastewater Treatment Plant In winter 2023 and summer 2024 we communicated with former operator at the Kenai Wastewater Treatment Plant (KWWTP) Eric Jean. We were provided with a list of analytical procedures that the lab performed, and we followed up to inquire about the feasibility of processing some of our project samples there. We proposed three specific parameters that the lab currently measures (total phosphorus, total zinc, and total copper). Upon further discussion, we learned that KWWTP would be confident in providing analytical results only when a split sample is sent to a secondary external lab for validation, thus negating the potential in-kind savings. If KWWTP laboratory capabilities change in the future in ways that will serve the project, we would be eager to initiate formal cooperation. As of our last conversation with KWWTP in August 2024, together we determined that at present the proposed collaboration was not feasible. We look forward to communicating with current staff there to revisit ways in which we may partner. 33 From:Cassidi Cameron To:Shellie Saner Subject:Re: Request for Annual Report on Funding Received from the City of Kenai - Grants to Other Agencies Date:Friday, April 11, 2025 7:56:21 AM Attachments:image001.png Outlook-ts5qnhyj.png CAUTION: This email originated from outside your organization. Exercise caution when opening attachments or clicking links, especially from unknown senders. Good morning, Shellie, The City of Kenai has sponsored the annual Industry Overview Forum with a $500 contribution for 2025 and previous years. This forum discusses topics related to industry, economic growth, and development, providing businesses, municipalities, and non-profit organizations with up-to-date economic forecasts and trends. The event features various subject matter panels in relevant industries - both established and emerging, discussion groups, and opportunities for attendees to engage one-on-one with innovators, leaders, and programming experts who positively influence the quality of life on the Kenai Peninsula. Donations from our partners cover general event expenses, including meals for attendees, space rental, speaker travel, attendee agendas and handouts, and production costs. Any donations exceeding the event costs are allocated to KPEDD programs, such as business assistance, economic planning, workforce development, and industry studies aimed at regional development. Expected outcomes of the event include unified decision-making on a regional scale, community involvement in shaping regional goals for the federally approved Comprehensive Economic Development Strategy (CEDS), a reduction in overlapping efforts by local organizations, and a clear understanding of infrastructure projects and progress within the Kenai Peninsula Borough to support in-migration and resident retention. If you have any questions, please don't hesitate to contact us. We are so appreciative of the City of Kenai's continued support and are excited to have the IOF in Kenai. Thanks, Shellie, and happy Friday - Cassidi Cassidi Cameron Executive Director Kenai Peninsula Economic Development District 14896 Kenai Spur Hwy Kenai, Alaska 99611 www.kpedd.org Office: (907) 283.3335 ext. 3 Cell: (907)519.8637 34 CITY OF KENAI PRESENTATION 2025 35 Overview Door-to-Door demand response transportation for the Central Peninsula Rides reservations are made by 5pm the business day prior Service hours are Monday through Saturday 24-hours a day 15 zones-$2.58 per zone 15 employees, 8 dedicated CARTS vehicles Contract provider is Alaska Cab CARTS Central Peninsula Service Area 36 BOARD MEMBERS Tim Dillon–President Tyson Cox–Vice President Harmony Curtis–Secretary Linda Hutchings–Treasurer Maggie Winston–Member Jodi Stuart–Member Katie Cowgill–Member Glenese Pettey–Member 37 RIDERSHIP DATA 2024 66%5% 10% 5% 9%5% Work Medical Support Service Shopping Recreational Other TRIP PURPOSE 39% 25% 11% 15% 6%3%1% Kenai Soldotna Nikiski Kbeach Sterling Kasilof Funny River DESTINATION CITY 35,924 RIDES 38 2018-2024 COMPARISON CONTRIBUTING FACTORS Increased vehicle operators and staff Real-time tracking and trip- logging Upgraded communication equipment AI assisted dispatching software with fleet optimization features User friendly mobile app Local municipality and community support 0 5000 10000 15000 20000 25000 30000 35000 40000 2018 2019 2020 2021 2022 2023 2024 PERFORMANCE Rides On Time Performance 39 FUNDING Federal Grant Overview Total Grant Budget: $1,240,000 Required Local Match: $310,000 Federal Portion: $930,000 Current Match Status Secured Local Match: $185,000 Shortfall in Local Match: $125,000 Impact of Match Shortfall Federal Funding Lost: $187,500 Total: $312,500.00 40 2024 ACCOMPLISHMENTS CARTS has delivered over 1 million rides since forming in 2001 (1,036,242) Expanded hours to include Saturday service 24/7 Answering service 11 Full-Time Drivers (Highest number since 2014) Newly appointed Finance and Operations Officer Ordered three accessible vehicles; anticipated arrival by September 2025. New dispatching software with mobile app New equipment to monitor vehicle telematics, vehicle maintenance and enhance overall safety 41 COMMUNITY PARTNERSHIPS Kenai Peninsula College Cook Inlet Counseling Frontier Community Resources MASST (Mature Alaskans Seeking Skills Training) Na’ini Family & Social Services Dept. of Vocational Rehab Kachemak Bay Family Planning Clinic Kenai Peninsula Continuum of Care Central Peninsula Hospital Aurora Integrated Oncology Kenaitze Indian Tribe Alaska Cab Love INC St. Vincent De Paul LeeShore Center Invicta House Freedom House Dept of Corrections Pathways Re-entry Center City of Kenai City of Soldotna Kenai Peninsula Borough Dept. of Labor (Job Center) Office of Children’s Services Kenai Peninsula Borough School District (Connections) 42 COMMUNITY INVESTMENT Funding Request: $10,000.00 Allocation: The funds will be dedicated to the match required for the dispatching software and mobile app. 43 THANK YOU! Jessica Schultz Executive Director 907-262-6345 jschultz@ridecartsak.org 44 From:Barbara Waters To:City Clerk Subject:budget hearings Date:Thursday, May 1, 2025 12:04:54 PM CAUTION: This email originated from outside your organization. Exercise caution when opening attachments or clicking links, especially from unknown senders. Madam Clerk, I have sent the below email to each council member, but wanted to make sure you had a copy for the packet. Thank you. ---------------------------------- I have written the council on this issue before, but I note you will be going into budget hearings this weekend. My late husband and I purchased our home in 1979 - after living and working at SeaCatch Cannery for the previous 9 months. (We formerly lived in Ohio) Our home was new. It is a modest 3 bedroom (1 bath) home near the middle school. We raised our two daughters in this house. We also housed relatives and the odd stranger over the years - always mindful of that one bathroom. My husband passed away December 2021 from complications of heart and kidney issues. I retired from a non-profit in 2023 after 22 years of service. I worked hard those last two years to pay off my house and my car. because.... I live on SS - 1608/month and receive a modest senior stipend from Alaska (125/month). I qualify for the senior box from the Food Bank. With the continuous increases in food costs, fuel costs, and utilities costs, it is hard some months to stretch those dollars. Each year we, the people, see our water and sewer bill increased. (at least once it was increased twice in the same year) Each year I contact the city to ask why. Each year I essentially receive a shrug and no real answer. The city of Kenai does not have metered houses....thus EVERY house owner pays the same amount for their water/sewer usage. From the single person (there are 5 of us on my street alone) in their modest homes, to the owners of the mcmansions in our city. Where is the fairness in this? I know that $6 seems paltry. However....I have not purchased eggs in months. I wince each visit to the store to see the price of produce. I do not buy more than I can eat....the box from the food bank gets stretched to the limit (I am so thankful for the work they do). Sometimes that $6 is the difference between bread or no bread, eggs or no eggs, salad fixings or no salad fixings. I would re spectfully request the council eliminate the increase this year. I would finiher request that the council require the city manager and staff to look into some fo1m of m ore fair costs to h omeowners in our city. Thank you, Barbara Waters