HomeMy WebLinkAbout2026-05-02 Council Packet - Budget Work SessionKenai City Council - Budget Work Session
May 02, 2026 — 9:00 AM
"OkIL Kenai City Council Chambers
210 Fidalgo Avenue, Kenai, Alaska
www•kenai.city
KENAI
** Telephonic/Virtual Information on Page 2**
Agenda
A. CALL TO ORDER
B. BUDGET INTRODUCTION - Terry Eubank, City Manager (10 minutes)
C. BUDGET OVERVIEW - Dave 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 Sessic Page 1 of 2
May 02, 2026
i. City Clerk (15 minutes)
Legislative
j. City Manager (20 minutes)
Visitor Center
Land Administration
k. Finance (10 minutes)
Non -Departmental
Public Works Administration (45 minutes)
Safety
Shop
Streets
Buildings
Street Lighting
Boating Facility
6. Water & Sewer Fund
a. General and Revenue Overview (20 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 (Public comments limited to five (5) minutes per speaker)
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:Hus02web.zoom.us/meeting/register/SSZayx 1S1uFM6TZnXNGgw
Kenai City Council - Budget Work Sessic Page 2 of 2
May 02, 2026
ANNUAL BUDGET
FOR THE
CITY OF KENAI,
ALASKA
Draft
KENAI
Daubenspeck Pars
JULY 1, 2026 -
JUNE 30. 2027
ANNUAL OPERATING BUDGET
OF THE
CITY OF KENAI, ALASKA
KENAI
For the Fiscal Year Beginning
July 1, 2026
Terry Eubank
City Manager
Prepared by
David Swarner
Finance Director
CITY OF KENAI
FISCAL YEAR 2027 CONSOLIDATED OPERATING BUDGET
TABLE OF CONTENTS
BEGINNING
SECTION NUMBER
Introduction
YourLocal Government.......................................................................................1
How To Use This Document................................................................................3
TransmittalLetter.................................................................................................5
Budget Development Process..............................................................................9
FundStructure...................................................................................................12
FinancialPolicies...............................................................................................15
Budget Appropriating Ordinance........................................................................20
Resolution Fixing the Rate of Levy of Property Tax............................................25
Strategic Goal and Priorities...............................................................................26
Performance Measures......................................................................................33
ilvnrxiinui
Combined Revenues, Appropriations Fund Balance/Net Assets All Funds ........36
Combined Revenue and Appropriations All Fund Types....................................40
Summary of Major Funds and Non -Major Funds in the Aggregate
Prior Year, Current Year, and Adopted Budget..................................................42
Revenues...........................................................................................................44
General Fund Central Administration Cost Allocation.........................................63
Generai
BudgetProjection...............................................................................................66
General Fund — Fund Balance Policy Compliance.............................................67
Property Tax Breakdown....................................................................................68
Property Tax Breakdown Graph.........................................................................69
General Fund Expenditure Recap......................................................................70
General Fund Expenditure Summary.................................................................72
Summaryby Line Item.......................................................................................73
Expenditures:
CityClerk.....................................................................................................74
VisitorCenter...............................................................................................79
Legislative....................................................................................................83
Legal............................................................................................................87
CityManager................................................................................................91
Human Resources.......................................................................................96
Finance......................................................................................................100
Land Administration....................................................................................105
Non-Departmental......................................................................................110
Planningand Zoning..................................................................................113
Safety.........................................................................................................118
Police.........................................................................................................122
Fire.............................................................................................................127
Communications........................................................................................133
AnimalControl............................................................................................138
0
CITY OF KENAI
FISCAL YEAR 2027 CONSOLIDATED OPERATING BUDGET
TABLE OF CONTENTS
BEGINNING
SECTION NUMBER
Public Works Administration.......................................................................143
Shop..........................................................................................................145
Streets........................................................................................................147
Buildings....................................................................................................156
StreetLighting............................................................................................161
Library........................................................................................................165
Parks, Recreation, Beautification................................................................171
BoatingFacility...........................................................................................178
Special Revenue Funds
Recap of Special Revenue Funds Budgets......................................................184
Personal Use Fishery Fund
BudgetProjection.......................................................................................186
Summary by Line Item...............................................................................185
FundNarrative...........................................................................................188
Personal Use Fishery — Public Safety........................................................192
Personal Use Fishery — Streets..................................................................194
Personal Use Fishery — Park and Rec........................................................196
Personal Use Fishery — Boating Facility.....................................................198
Water and Sewer Fund
BudgetProjection.......................................................................................200
Utilities Narrative........................................................................................201
Utilities Department....................................................................................204
Airport Fund
BudgetProjection.......................................................................................206
Summary by Line Item...............................................................................207
Terminal.....................................................................................................218
Airfield.......................................................................................................212
Administration............................................................................................216
Other Buildings & Areas.............................................................................220
TrainingFacility..........................................................................................225
Senior Citizens Fund
BudgetProjection.......................................................................................229
Summary by Line Item...............................................................................230
FundNarrative...........................................................................................231
Senior Citizen Access................................................................................235
CongregateMeals......................................................................................237
Home Delivered Meals...............................................................................239
Transportation............................................................................................241
CITY OF KENAI
FISCAL YEAR 2027 CONSOLIDATED OPERATING BUDGET
TABLE OF CONTENTS
BEGINNING
SECTION NUMBER
ChoiceWaiver............................................................................................243
Debt Service Fund
BudgetProjection.............................................................................................246
DebtService....................................................................................................247
Summary by Debt Issuance.............................................................................248
Permanent Funds
Land Sales Trust Funds Budgets.....................................................................250
Internal Service Funds
Employee Health Care Fund
Budget Projection Summary.......................................................................252
Employee Health Care Fund......................................................................253
Equipment meplacement Funa
Budget Projection Summary.......................................................................255
Equipment Replacement Fund...................................................................256
Schedule of Replacement and Payments...................................................258
Fleet Replacement Fund
Budget Projection Summary.......................................................................259
Fleet Replacement Fund............................................................................260
Schedule of Replacement and Payments...................................................262
Enterprise Funds
Congregate Housing Fund
BudgetProjection.......................................................................................264
Congregate Housing..................................................................................265
Major and Capital Projects Funds
Capital Budget Revenue, Expenditure, and Fund Balance Summary ...............271
Capital Budget Expenditure Summary.............................................................272
Playground Improvement Capital Project Fund................................................273
Park Improvement Capital Project Fund...........................................................275
Cemetery Improvements Capital Project Fund.......................................277
Kenai Recreation Center Improvements Capital Project Fund .........................278
Kenai Senior Center Improvement Capitol Project Fund..................................280
Kenai Bluff Erosion Improvements Capitol Project Fund..................................282
Personal Use Fishery Improvement Capitol Project Fund................................283
Kenai Public Safety Improvement Capitol Project Fund...................................284
Congregate Housing Improvement Capitol Project Fund..................................290
Kenai Multipurpose Facility Improvement Capital Projects Fund ......................287
Library Improvement Capital Project Fund.......................................................288
Kenai City Hall Improvement Capital Project Fund...........................................289
CITY OF KENAI
FISCAL YEAR 2027 CONSOLIDATED OPERATING BUDGET
TABLE OF CONTENTS
BEGINNING
SECTION NUMBER
Airport Operations Facility Improvement Capital Project Fund .........................291
Airport Snow Removal Equipment Improvement Capital Project Fund .............292
Airport Terminal Improvement Capital Project Fund.........................................292
Airport Improvements Capital Project Fund......................................................293
Water and Sewer Improvement Capital Project Fund.......................................296
Wastewater Treatment Facility Improvement Capital Project Fund ..................299
Trail Construction Improvement Capital Project Fund......................................301
Municipal Roadway Improvement Capital Project Fund...................................302
Municipal Facility Improvement Capital Project Fund.......................................304
Appendices
City of Kenai Schedule of Rates, Charges and Fees........................................305
Authorized Personnel Staffing Table................................................................323
City Wide Organizational Chart........................................................................328
Classified Salary Schedule...............................................................................330
Chartof Accounts............................................................................................333
CommunityProfile............................................................................................334
Glossary of Key Terms.....................................................................................348
iv
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 Henry Knackstedt
Term Expires 2028
hknackstedt(a)kenai.city
Vice Mayor Victoria Askin
Term Expires 2028
vaskin(a)kenai.city
Councilor Phil Daniel
Term Expires 2026
pdaniel(cD-kenai.city
Councilor Deborah Sounart
Term Expires 2027
dsounart(@kenai.city
Councilor Bridget Grieme
Term Expires 2028
bgrieme _kenai.city
Councilor Sovala Kisena
Term Expires 2027
skisena(a)kenai.city
Councilor Glenese Pettey
Term Expires 2026
gpette V(a)kenai.city
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.
Airport Commission
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 ..................................
Interim Mary Bondurant
Senior Center Director ........................
Kathy Romain
The Citizens of the City of Kenai
Mayor & City Council
City Manager
Council on Aging
Airport Manager
Library Director
Harbor Commission
Planning Director
Parks and
Recreation Director
Planning & Zoning Commission
Finance Director
Police Chief
=Parkscreation Commission
Fire Chief
Public Works
Director
Beautification Committee Human Resources
Senior=CenterDirector
Dire
CONTACT INFORMATION
City of Kenai, 210 Fidalgo Ave., Kenai, Alaska 99611
Phone: (907) 283-7535, Fax (907) 283-3014
www.kenai.city
City Clerk ( City Attorney
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 2027 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 2027, 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
2027 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 FY2027 City of Kenai Operating and
Capital Budget and the property tax levy
for FY2027.
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 2025 through budgeted
revenues that support the fiscal year
2027 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.
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 FY2026
Goals, FY2027 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.
■ FY2027 City Salary Schedule.
■ Chart of Accounts.
■ Kenai Community Profile.
■ Glossary of Key Terms.
•
000,
City of Kenai
June 3, 2026
Citizens of Kenai
Kenai City Council
K E N 4
210 Fidalgo Ave, Kenai, AK 99611-7794 1907.283.75351 www.kenai.city
RE: FY2027 Proposed Budget Transmittal Letter
Pursuant to Kenai Municipal Code 7.25, which provides legal standards for preparing, presenting,
adopting, implementing, and monitoring the budget, I submit the FY2027 proposed budget for
your consideration. This budget maintains current service levels within City operations and
prioritizes the maintenance of the City's capital infrastructure through major and capital projects,
all while remaining mindful of the community's needs and priorities. The FY2027 budget does
not propose any change to the property tax mill levy or City sales tax rate. In preparation of the
budget council established seven goals, this budget achieves six of those goals and partially
achieved the seventh.
Major and capital project expenditures focus on maintaining the City's current infrastructure. The
FY2027 Budget as proposed shows a General Fund deficit of $317,340 after projected lapse of
$1,040,689.
During the preparation of this budget, we were fully cognizant of the need to ensure the long-term
value of investments and the financial stability of our City. General Fund reserves are sufficient
to commit $4,057,458 to funding the City's five-year capital plan. $4,057,458 represents sufficient
funding for 33.01 % of the total five-year plan. The City is in a position to fully fund our five-year
Capital Improvement Plan without an increase in property tax or sales tax, contingent on receiving
sufficient grant funds identified in the plan. Fiscal constraint will be needed during the next five
years, with capital projects focused on maintenance of our existing infrastructure. Investment in
any new infrastructure should be strategic, fully vetted, and provide a clear return on investment,
while supporting a thriving business, residential, recreational and cultural community.
Major initiatives for the City in FY2027 are:
Strategic Planning
• Lead a collaborative planning process involving the City Council, staff, and community
stakeholders to establish a clear multi -year vision, identify organizational priorities, set
measurable goals and objectives, align resources with community needs, and adopt an
implementation framework that includes timelines, accountability measures, and regular
progress reporting.
• Oversee the finalization of the Airport Master Plan through coordination with airport users,
regulatory agencies, consultants, and community stakeholders to establish a long-term
vision for airport development, prioritize capital improvement projects, ensure regulatory
compliance, identify funding opportunities, and position the airport for future operational and
economic growth.
Economy and Jobs:
• Continue to market our City to retain and attract specific businesses and industries that are
necessary to maintain and grow the local economy. Growth in the local economy will ensure
continued growth in sales and property tax to support local employment and City services in
the coming years.
• Explore the development of policies and initiatives to attract new investment in Kenai.
Create policies which foster investment in Kenai and, in particular, into revitalizing some of
Kenai's older structures and expanding housing opportunities is important to the City's future
success.
• Streamline and clarify City processes to assist new and existing businesses with operating
in and continued investments in Kenai.
Infrastructure:
• With fewer grants from the State of Alaska to construct and maintain City infrastructure, the
City is prioritizing the use of and working to identify new sources of revenue to assist in
maintaining the City's assets. Within the City's Five -Year Capital Plan, the priority has been
placed on the maintenance of existing assets with an emphasis on the assets needed to
provide core City services.
• Road maintenance is a central priority in the FY2027 budget and reflects the City's
commitment to responsible stewardship of public infrastructure. In FY2026 a comprehensive
street condition assessment was completed, which recommended an annual investment of
approximately $1.5 million to maintain and improve existing road conditions. The FY2027
budget responds to this evaluation by allocating $1,675,000 for street maintenance,
supporting continued progress toward preserving and improving the City's roadway system.
• The City is in the process of evaluating long-term facility needs for public safety operations
for Police, Fire and Dispatch. This assessment includes consideration of existing City -
owned buildings to determine the most efficient and cost-effective solutions.
• Total FY2027 transfers to capital projects by fund are as follows:
General Fund $2,380,000
Congregate Housing Fund 100,000
Airport Fund 380,100
Water & Sewer Fund 710.000
$3 5 00,100
• In addition to the $3,570,100 in capital projects there is an additional $280,300 for special
projects in FY2027 as follows:
General Fund $167,300
Congregate Housing Fund 37,000
Personal Use Fishery Fund 46,000
Airport Fund 30,000
$280,300
Page 2 of 3
(Cj,The City of Kenai I www.kenai.city
The proposed FY2027 budget maintains the core services that our residents depend upon and
assures good stewardship and use of public funds. The City of Kenai is financially sound and
well -positioned to grow and succeed in the years to come.
I look forward to discussing this budget with the City Council and the community. I encourage
your comments and suggestions on the services we provide.
Sincerely,
i
Terry Eubank
City Manager
Page 3 of 3
(Cj- 7
The City of Kenai I www.kenai.city
This page intentionally left blank
For the FY2027 Budget, the City Council held a work session on January 7, 2026 at which it
discussed and formulated goals for the formation of the FY2027 Budget. Those goals were
formally adopted by Resolution 2026-03 on January 21, 2026. 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. FY2027 projects no use of General Fund, fund
balance with a projected deficit of $317,340. The FY2027 General Fund budget includes
$2,380,000 in capital funding and $167,300 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 2027 budget in November 2026.
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 3rd. The budget process ends when the final
budget is adopted on or before June 3rd by the Kenai City Council.
Budget Chronology
November 14 — New personnel/position reclassification requests to HR Director.
December 29 — Fiscal Year 2027 Budget Goals Work Session.
January 7 — FY2027 Budget Goals & Fiscal Year 2027-2031 Capital Plan Work Session.
January 21 — Public hearing on Resolution 2026-02 to adopt the Fiscal Year 2027-2031
Capital Plan. Public hearing on Resolution 2026-03 adopting goals to guide the
preparation of the FY2027 Budget.
January 26 — Revenue estimates to City Manager.
January 30 — Budget guidance and submission requirements provided to department heads
with preparation packets.
February 13 — Overtime and temporary staffing salary and benefits requests to HR Director.
Department budget narratives due to Finance.
Department operational budget submission due to Finance.
Overtime and temporary staffing salary benefits requests to Finance.
February 15 — Department Special Project requests due to Finance.
March 13 — Personnel salary and benefits totals to City Manager.
March 16 —
27 — Department budget meetings with City Manager.
March 27 — City Manager approval of salary and benefits.
Consolidated operational budget submitted to City Manager.
Consolidated Special Project requests submitted to City Manager.
April 15— State of the City address.
April 17 — Draft budget distributed to Council.
May 2 —
Budget work session with Council.
May 12 —
Budget Ordinance to City Clerk for May 20 Council packet.
May 20 —
Introduction of Budget Ordinance.
May 26 —
Mill Rate Resolution to City Clerk for June 3 Council Packet.
Publish notice of public hearing to adopt FY2027 Budget.
June 3 — Public Hearing and adoption of Budget Ordinance.
Public Hearing and approval of Mill Rate Resolution (Must be provided to KPB
by June 15).
June 24 — Publication and distribution of the Budaet document.
`r
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 re -appropriated and honored
during the subsequent year.
is
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.
Permanent Funds Debt Service
General Land Sale Airport Land Sale
Permanent Fu nd Permanent Fund
Governmental Funds
General Fund Special Revenue
Funds
Personal Use
Fishery Fund Senior Citizen Fund
Airport Fund
Capital Projects
tl
Sewerund
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.
`v:
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.
Proprietary Funds
Enterprise Funds) i Internal Service
Fund
Vintage Pointe Equipment Employee Health Fleet Repla(
Senior Housing Replacement Fund Care Fund Fund
Fund
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.
Budaeted Maior Fund Minor Fund
General Fund
Yes
Yes
No
Special Revenue Funds: 1101w_
Use Fishery Fund
Yes
No
Yes
Water and Sewer Fund
Yes
Yes
No
Airport Fund
Yes
Yes
No
Senior Citizen Fund
Yes
No
Yes
Library Expansion Refunding Bonds
Yes
No
Yes
General Land Sale Permanent Fund
Yes
No
Yes
Airport Land Sale Permanent Fund
Yes
Yes
No
13
Equipment Replacement Fund
Fleet Replacement Fund
Employee Health Care Fund
Enterprise Funf
Vintage Pointe Senior Housing Fund
Playground Improvement'
Park Improvement'
Cemetery Improvement'
Kenai Recreation Center Improvement'
Kenai Senior Center Improvement 4
Kenai Bluff Erosion Improvement
Personal Use Fishery Improvement'
Kenai City Dock Improvement 4
Kenai Public Safety Improvements 4
Flight Service Station Improvements 4
Congregate Housing Improvement
Kenai Multipurpose Facility Improvement'
Library Improvement 4
Kenai Visitor Center'
Kenai City Hall 4
Airport Operations Facility Improvement 3
Airport Snow Removal Equipment 3
Airport Terminal Improvement 3
Airport Improvements 3
Water & Sewer Improvement 2
Wastewater Treatment Facility
Improvement 2
Trail Construction'
Municipal Roadway Improvement
Municipal Facility Improvement 4
Budgeted Major Fund Minor Fund
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
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:
' Parks & Recreation Capital Project Fund
2 Water & Sewer Capital Project Fund
3 Airport Improvement Capital Project Fund
4 Miscellaneous Capital Project Fund
14
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.
15
• 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.
Fund Specific Policies
GENERALFUND
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).
17
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.
18
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 Financia
Director shall report the City's fund balance and the
accordance with GAAP and this policy.
I Report (ACFR) presentation, the Finance
classification of the various components in
19
7/
KENAI
CITY OF KENAI
ORDINANCE NO. XXXX-2026
Sponsored by: Administration
AN ORDINANCE ADOPTING THE ANNUAL BUDGET, SALARY SCHEDULE AND EMPLOYEE
CLASSIFICATION PLAN FOR THE FISCAL YEAR COMMENCING JULY 1, 2026 AND ENDING JUNE
30, 2027 AND COMMITTING $4,041,458 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, 2026 — June 30, 2027", 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 2027; and,
WHEREAS, adoption of the document entitled "Annual Budget for the City of Kenai, Alaska July 1, 2026
— June 30, 2027", 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 2027 — 2031 Capital Improvement Plan (The Plan), Council commits $4,041,458
towards funding of The Plan for fiscal years 2027-2031.
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, 2026
— June 30, 2027" 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, 2026 and ending June 30, 2027.
New Text Underlined; [DELETED TEXT BRACKETED]
20
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, 2026, and ending the 30th day of June,
2027, 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:
General Fund $ 23,570,910
Enterprise Fund —
Congregate Housing Fund 694,834
Internal Service Funds:
Equipment Replacement Fund
288,678
Fleet Replacement Fund
103,174
Employee Health Care Fund
2,997,788
Total Internal Service Funds
3,389,640
Special Revenue Funds:
Personal Use Fishery Fund 594,590
Water & Sewer Fund 3,602,337
Airport Fund 4,042,144
Senior Citizen Fund 1,139,480
Total Special Revenue Funds 9,378,551
Permanent Funds:
Airport Land Sale Permanent Fund 1,151,157
General Land Sale Permanent Fund 176,498
Total Permanent Revenue Funds 1,327,655
Capital Project Funds:
Park Improvement
150,000
Kenai Rec Center Improvements
120,000
Municipal Roadway Improvement
1,450,000
City Hall Improvements
200,000
Municipal Facility Improvements
300,000
Senior Improvement
60,000
Congregate Housing Improvement
100,000
Airport Improvement
380,100
Water & Sewer Improvement
710,000
Total Capital Project Funds
3,570,100
Debt Service Fund — Library Expansion Bonds 125,375
Total All Funds $42,0 77,065
21
Section 3. Council hereby commits $4,041,458 of Unassigned General Fund, Fund Balance for future
renovations and improvements to City facilities.
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, 2026 - June 30, 2027":
1 Police Trainee
$ 14.82
$ 15.19
$ 15.56
$ 15.94
$ 16.29
$ 16.67
$ 17.30
$ 17.93
$ 18.57
$ 19.19
$ 19.82
2
$ 15.56
$ 15.95
$ 16.34
$ 16.72
$ 17.12
$ 17.51
$ 18.17
$ 18.83
$ 19.49
$ 20.15
$ 20.81
3
$ 16.34
$ 16.74
$ 17.16
$ 17.57
$ 17.98
$ 18.38
$ 19.08
$ 19.76
$ 20.46
$ 21.16
$ 21.86
4
$ 17.16
$ 17.59
$ 18.02
$ 18.45
$ 18.88
$ 19.30
$ 20.04
$ 20.76
$ 21.49
$ 22.22
$ 22.95
5
$ 18.01
$ 18.45
$ 18.91
$ 19.36
$ 19.80
$ 20.25
$ 21.02
$ 21.78
$ 22.55
$ 23.31
$ 24.08
Driver, Janitor, Kitchen Assistant, Parks & Rec
$ 18.92
$ 19.39
$ 19.87
$ 20.34
$ 20.81
$ 21.28
$ 22.08
$ 22.90
$ 23.70
$ 24.50
$ 25.30
6Laborer, Recreation Center Attendant
7
$ 19.86
$ 20.36
$ 20.85
$ 21.35
$ 21.85
$ 22.35
$ 23.19
$ 24.03
$ 24.88
$ 25.71
$ 26.56
8 Cook, LibraryAide
$ 21.26
$ 21.79
$ 22.32
$ 22.86
$ 23.39
$ 23.92
$ 24.82
$ 25.72
$ 26.62
$ 27.53
$ 28.44
9
$ 22.33
$ 22.90
$ 23.45
$ 24.01
$ 24.57
$ 25.12
$ 26.07
$ 27.02
$ 27.98
$ 28.93
$ 29.86
10
$ 23.44
$ 24.02
$ 24.61
$ 25.19
$ 25.78
$ 26.38
$ 27.38
$ 28.36
$ 29.35
$ 30.35
$ 31.35
11
$ 24.59
$ 25.20
$ 25.82
$ 26.44
$ 27.05
$ 27.66
$ 28.70
$ 29.75
$ 30.79
$ 31.84
$ 32.88
12 Library Assistant
$ 25.85
$ 26.50
$ 27.14
$ 27.78
$ 28.44
$ 29.09
$ 30.19
$ 31.28
$ 32.38
$ 33.48
$ 34.58
13 Administrative Assistant
$ 27.15
$ 27.82
$ 28.51
$ 29.19
$ 29.86
$ 30.55
$ 31.70
$ 32.85
$ 34.01
$ 35.17
$ 36.31
Accounting Tech1,AdministrativeAssistant11,
$ 28.51
$ 29.21
$ 29.94
$ 30.64
$ 31.35
$ 32.07
$ 33.27
$ 34.49
$ 35.70
$ 36.91
$ 38.12
14 Animal Control Officer, Parks & Rec Mai nt. Tech.
Admin. Assistant III, Desktop SupportTech.,
$ 29.91
$ 30.66
$ 31.41
$ 32.16
$ 32.89
$ 33.65
$ 34.92
$ 36.19
$ 37.46
$ 38.73
$ 40.01
15PublicSafetyDispatcher,Utility0peratorl
Accounting Tech II, Airport Operations
Specialist, Building Maintainance Technician
$ 31.41
$ 32.19
$ 32.98
$ 33.76
$ 34.55
$ 35.33
$ 36.66
$ 38.01
$ 39.34
$ 40.67
$ 42.01
16 Equipment Operator
17 Chief Animal Control Officer
$ 33.01
$ 33.83
$ 34.67
$ 35.49
$ 36.31
$ 37.14
$ 38.55
$ 39.96
$ 41.34
$ 42.75
$ 44.16
18 Communications Supervisor, Utility Operator11
$ 34.64
$ 35.50
$ 36.36
$ 37.24
$ 38.10
$ 38.97
$ 40.43
$ 41.91
$ 43.37
$ 44.85
$ 46.32
Assistant Parks & Rec Director, Equipment Lead
$ 36.37
$ 37.28
$ 38.19
$ 39.10
$ 40.02
$ 40.92
$ 42.48
$ 44.02
$ 45.57
$ 47.11
$ 48.66
19 Operator, Shop Mechanic, Utility Lead Operator
20
$ 38.17
$ 39.13
$ 40.08
$ 41.04
$ 42.00
$ 42.96
$ 44.58
$ 46.20
$ 47.82
$ 49.44
$ 51.06
Airport Operations Supervisor, Building Official,
Police Officer, Shop Foreman, Street Foreman,
$ 40.09
$ 41.09
$ 42.10
$ 43.10
$ 44.10
$ 45.11
$ 46.81
$ 48.51
$ 50.22
$ 51.92
$ 53.63
21 Building Foreman, Utility Foreman 1
22 Utility Foreman II
$ 42.10
$ 43.15
$ 44.20
$ 45.25
$ 46.31
$ 47.36
$ 49.15
$ 50.94
$ 52.73
$ 54.53
$ 56.31
Ass ista nt to the City Manager/Special Projects
$ 44.18
$ 45.28
$ 46.38
$ 47.49
$ 48.60
$ 49.71
$ 51.58
$ 53.46
$ 55.33
$ 57.22
$ 59.10
23 Coordinator, IT Manager
24 Police Sergeant, Assistant Public Works Director
$ 46.40
$ 47.56
$ 48.73
$ 49.88
$ 51.05
$ 52.20
$ 54.18
$ 56.15
$ 58.13
$ 60.09
$ 62.07
25 Controller, Fire Deputy Chief
$ 48.73
$ 49.94
$ 51.16
$ 52.38
$ 53.60
$ 54.81
$ 56.88
$ 58.95
$ 61.02
$ 63.10
$ 65.17
26
$ 51.19
$ 52.47
$ 53.75
$ 55.04
$ 56.31
$ 57.60
$ 59.77
$ 61.94
$ 64.12
$ 66.29
$ 68.47
27 Police Lieutenant
$ 53.70
$ 55.05
$ 56.38
$ 57.73
$ 59.08
$ 60.41
$ 62.69
$ 64.98
$ 67.26
$ 69.54
$ 71.83
28
$ 56.40
$ 57.82
$ 59.23
$ 60.65
$ 62.04
$ 63.46
$ 65.86
$ 68.26
$ 70.66
$ 73.04
$ 75.45,
Classified employees engaged in fire protection activities
F18
Firefighter
$
24.25
$ 24.86
$ 25.46
$ 26.06
$ 26.66
$ 27.26
$ 28.29
$ 29.32
$ 30.35
$ 31.38
$ 32.42
F19
$
25.47
$ 26.10
$ 26.73
$ 27.36
$ 28.00
$ 28.63
$ 29.71
$ 30.79
$ 31.87
$ 32.96
$ 34.04
F20
Fire Engineer
$
26.72
$ 27.39
$ 28.05
$ 28.71
$ 29.37
$ 30.04
$ 31.17
$ 32.31
$ 33.45
$ 34.58
$ 35.72
F21
$
28.08
$ 28.78
$ 29.49
$ 30.19
$ 30.90
$ 31.60
$ 32.79
$ 33.99
$ 35.18
$ 36.37
$ 37.57
F22
Fire Captain, Fire Marshall
$
29.49
$ 30.22
$ 30.96
$ 31.69
$ 32.43
$ 33.16
$ 34.42
$ 35.67
$ 36.91
$ 38.17
$ 39.42,
`IN
Temporary Employees
T1 $ 14.53 $ 14.90 $ 15.25
T2 $ 15.25 $ 15.63 $ 16.02
T3 $ 16.02 $ 16.42 $ 16.83
T4 $ 16.83 $ 17.24 $ 17.66
T5 $ 17.65 $ 18.09 $ 18.54
T6 $ 18.55 $ 19.01 $ 19.48
T7 $ 19.47 $ 19.96 $ 20.44
T8 $ 20.85 $ 21.37 $ 21.89
T9 $ 21.90 $ 22.45 $ 22.99
T10 $ 22.98 $ 23.55 $ 24.13
T11 $ 24.11 $ 24.71 $ 25.31
T12 $ 25.34 $ 25.98 $ 26.61
T13 $ 26.62 $ 27.28 $ 27.95
T14 $ 27.95 $ 28.64 $ 29.34
T15 $ 29.32 $ 30.06 $ 30.79
T16 $ 30.79 $ 31.56 $ 32.33
T17 $ 32.36 $ 33.17 $ 33.99
T18 $ 33.96 $ 34.80 $ 35.65
T19 $ 35.66 $ 36.55 $ 37.45
T20 $ 37.43 $ 38.36 $ 39.29
T21 $ 39.30 $ 40.28 $ 41.27
T22 $ 41.27 $ 42.30 $ 43.33
T23 $ 43.31 $ 44.39 $ 45.48
T24 $ 45.50 $ 46.63 $ 47.77
T25 $ 47.77 $ 48.96 $ 50.16
T26 $ 50.19 $ 51.44 $ 52.70
T27 $ 52.65 $ 53.96 $ 55.28
T28 $ 55.30 $ 56.69 $ 58.07
T29 $ 58.15 $ 59.60 $ 61.06,
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.
23
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 3rd DAY OF JUNE, 2026.
ATTEST:
Michelle M. Saner, MMC, City Clerk
Approved by Finance:
Henry Knackstedt, Mayor
Introduced:
Enacted:
Effective: July 1, 2026
24
Sponsored by: Administration
CITY OF KENAI
RESOLUTION NO. 2026-XX
A RESOLUTION FIXING THE RATE OF LEVY OF PROPERTY TAX FOR THE FISCAL YEAR
COMMENCING JULY 1, 2026 AND ENDING JUNE 30, 2027
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 2027 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, 2026 and ending
June 30, 2027 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 3rd DAY OF JUNE, 2026.
ATTEST:
Michelle M. Saner, MMC, City Clerk
Approved by Finance:
Henry H. Knackstedt, Mayor
New Text Underlined; [DELETED TEXT BRACKETED]
25
Council Adooted FY2027 Budaet Goals
The Kenai City Council established its FY2027 Budget Goals through adoption of Resolution
2026-03. A Council work session was held on January 7, 2026 for discussion and formation of
FY2027 Budget Goals. At its meeting on January 21, 2026 Council considered and adopted
Resolution 2026-03. 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
The goal of the City is to prepare and adopt a fiscally responsible budget that 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
in creating a vibrant, well-balanced community in which individuals desire to live and businesses
seek to locate. Council's adoption of these goals is intended to guide the Administration through
its preparation of the City's FY2027 Annual Budget.
Status: Achieved
Specific Goals
1. Prepare a budget for consideration that meets the City's operational and long-term
financial obligations. The proposed budget should prioritize sustainability and consider
adjusting the City's current mill and sales tax rates only if necessary to ensure fiscal
stability and compliance with the General Fund, Fund Balance Policy codified in KMC
7.25.
Status: Achieved
2. Complete a review of the City's salary schedule and pay plan to ensure compensation
remains competitive with comparable public employers. The plan should support the
City's ability to recruit and retain qualified employees while protecting essential services
and infrastructure. Incorporate a salary increase not to exceed inflation, as measured by
the 2025 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 long-term
sustainability while maintaining the current level and quality of coverage. Benefits should
remain comparable to those offered by other public employers, and employee cost -sharing
should likewise be comparable. If analysis indicates an increase in the employee cost
share is warranted, limit the increase to no more than 1 % of the premium costs.
26
Status: Achieved. The proposed budget reflects the employee share at 15% of premium
cost for FY2027.
4. Identify opportunities for cost savings and operational efficiencies, while maintaining
service quality and effectiveness. Budget development shall be conducted through a
transparent process that incorporates performance measures and a comprehensive
review of past expenditures, future needs, and organizational priorities to support 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
FY2027 budget.
5. Compile a list of capital projects, which are projects that cost $35,000 or more, for Council
consideration and adoption to 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 FY2025 depreciation by fund and function were:
General Fund
$1,778,947
Airport Fund
2,306,604
Water & Sewer Fund
993,260
Total All Funds
$5.0 88,811
Status: Achieved. Included in the budget from the adopted Capital Improvement Plan —
Fiscal Years 2027-2031 is $152,451,500 of proposed expenditures. Funding for the plan
includes $9, 890, 000 in General Funds Transfers, $5, 478, 500 in Airport Special Revenue
Fund Transfers, $5, 070, 000 in Water & Sewer Special Revenue Funds Transfers,
$500, 000 in Congregate Housing Funds Transfers, and $131, 513, 000 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, 2025, 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.
7. Utilize the results of the 2025 Community Survey to inform budget development by
identifying areas of high resident satisfaction to be maintained and priority service areas
where targeted investments or adjustments may be warranted. Budget recommendations
should reflect community priorities related to City services, economic development, quality
of life, and long-term community well-being, while remaining consistent with the City's
fiscal policies and overall financial capacity.
27
Status Achieved. Each Department Head was tasked with this goal. One of the most
significant changes was the increase in funding for road improvements.
8. Project ending fund balance/retained earnings of at least 50% of the FY2026 budgeted
expenditures net of any projected lapse for the Airport, Water & Sewer, Personal Use
Fishery, and Congregate Housing Funds. Ensure any use of 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
Water & Sewer Fund
Personal Use Fishery Fund
Congregate Housing Fund
Status: Partially Achieved
Fund
Airport Fund
Water & Sewer Fund
Personal Use Fishery Fund
Congregate Housing Fund
$1, 864, 079
1,472,409
277,698
283,209
Goal
Proposed
Difference
$1, 864, 079
$3,108, 230
$ 1, 244,151
1,472,409
3,129, 029
1,656,620
277,698
269,979
(7,719)
283,209
583,130
299,921
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.
28
• 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.
29
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
30
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.
31
• 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.
32
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.
33
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34
OVERVIEW
This section of the budget document includes the revenue and expenditure
summary for all funds.
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35
City of Kenai
Fiscal Year 2027 Operating Budget
Combined Revenues, Appropriations Fund Balance/Net Assets All Funds
Special Revenue Funds
Enterprise
Internal Service Funds
Personal
Use
Water &
Senior
Congregate
Employee
Equipment
Fleet
Fishery
Sewer
Airport
Citizen
Housing
Health Care
Replacement
Replacement
General Fund
Fund
Fund
Fund
Fund
Fund
Fund
Fund
Fund
REVENUES
Taxes
$ 16,197,923
$ -
$
$
$ -
$ -
$
$ -
$ -
Intergovernmental
969,389
3,303
54,047
52,756
637,287
5,231
Interest/investment Earnings
750,000
15,000
170,000
240,000
-
30,000
165,022
35,842
9,053
Charges for Service
1,569,280
515,500
3,596,798
920,300
101,650
-
2,483,272
-
-
Rents & Leases
243,041
-
-
1,225,921
8,500
488,444
-
555,948
174,921
Licenses & Permits
196,750
-
-
-
-
-
Fines & Forfeitures
100,600
-
-
-
-
-
Miscellaneous
153,500
5,000
66,100
141,800
38,923
15,469
Transfers In
2,032,398
1,099,774
251,750
Total Revenues
$ 22,212,881
533,803
3,825,845
3,604,851
1,140,987
523,675
2,648,294
630,713
199,443
EXPENDITURES/EXPENSES
Salaries & Benefits
15,382,618
197,420
1,295,166
1,008,864
616,108
107,262
-
-
-
Supplies
1,134,914
30,800
309,980
337,680
213,746
15,156
10,000
-
-
Services
4,240,253
147,670
979,691
1,106,700
121,426
253,070
2,987,788
288,678
103,174
Debt Service
-
-
-
-
-
-
-
-
-
Depreciation
-
-
-
-
140,446
Capital Outlay
56,000
43,000
-
30,000
20,000
37,000
Transfers
2,757,125
175,700
1,017,500
1,558,900
168,200
141,900
Total Expenditures
23,570,910
594,590
3,602,337
41042,144
1,139,480
694,834
2,997,788
288,678
103,174
Contributions to (from) Fund
Balance/Net Assets
(1,358,029)
(60,787)
223,508
(437,293)
1,507
(171,159)
(349,494)
342,035
96,269
Add Credit From Depreciation
-
-
-
-
-
140,446
-
-
Projected lapse/encumbrances
1,040,689
34,389
155,090
148,995
48,564
Adjusted Deficit/Surplus
(317,340)
(26,398)
378,598
(288,298)
50,071
(30,713)
(349,494)
342,035
96,269
Beginning Fund Balance/
Net Assets
18,077,851
371,591
2,750,431
3,396,528
(69,071)
613,843
3,300,441
4,726,605
1,128,356
Ending Fund Balance/
Unrestricted Net Assets
$ 17,760,511
$ 345,193
$ 3,129,029
$ 3,108,230
$ (19,000)
$ 583,130
$ 2,950,947
$ 5,068,640
$ 1,224,625
36
City of Kenai
Fiscal Year 2027 Operating Budget
Combined Revenues, Appropriations Fund Balance/Net Assets All Funds
Permanent Funds
Capital Project Funds
Airport Land
General
Sale
Land Sale
Debt
Kenai
Kenai Senior
Kenai Bluff Personal Use
Permanent
Permanent
Service
Park
Cemetery Recreation
Center
Erosion Fishery
Fund
Fund
Fund
Improvement
Improvement Center
Improvement
Improvement Improvement
-
-
5,741,620
1,626,493
207,844
-
6,000
-
125,375
50,000
120,000
60,000
1,632,493
207,844
125,375
50,000
120,000
60,000
5,741,620
125,375
318,261 269,149 212,633 154,138 5,741,620 121,844
1,151,157 176,498
1,151,157 176,498 125,375 318,261 269,149 212,633 154,138 5,741,620 121,844
481,336
31,346
(268,261) (269,149) (92,633)
(94,138)
(121,844)
(94,138)
(121,844)
481,336
31,346
(268,261) (269,149) (92,633)
31,661,170
4,037,975
300,406 269,149 92,633
138,000
121,467
$ 32,142,506
$ 4,069,321 $
$ 32,145 $ - $ - $
43,862 $
$ (377)
37
City of Kenai
Fiscal Year 2027 Operating Budget
Combined Revenues, Appropriations Fund Balance/Net Assets All Funds
Kenai
Kenai Public
Congregate
Multipurpose
Kenai City
Municipal
Safety
Playground
Housing
Facility
Library
Hall
Trail
Roadway
Improvement
Improvement
Improvement
Improvement
Improvement
Improvement
Construction
Improvement
REVENUES
Taxes
$
$
$
$
$
$ -
$
$
Intergovernmental
50,000
Interest/investment Earnings
-
Charges for Service
Rents & Leases
Licenses & Permits
Fines & Forfeitures
Miscellaneous
-
-
Transfers In
300,000
100,000
100,000
200,000
1,450,000
Total Revenues
300,000
100,000
100,000
250,000
1,450,000
EXPENDITURES/EXPENSES
Salaries & Benefits
-
-
-
-
-
Supplies
Services
Debt Service
Depreciation
-
-
-
-
-
Capital Outlay
410,282
100,000
358,363
167,665
81,296
541,418
36,600
2,820,694
Transfers
Total Expenditures
410,282
100,000
358,363
167,665
81,296
541,418
36,600
2,820,694
Contributions to (from) Fund
Balance/Net Assets
(110,282)
-
(258,363)
(167,665)
(81,296)
(291,418)
(36,600)
(1,370,694)
Add Credit From Depreciation
Projected lapse/encumbrances
Adjusted Deficit/Surplus
(110,282)
(258,363)
(167,665)
(81,296)
(291,418)
(36,600)
(1,370,694)
Beginning Fund Balance/
Net Assets
258,363
167,665
81,296
36,600
Ending Fund Balance/
Unrestricted Net Assets
$ (110,282)
$
$ -
$
$ -
$ (291,418)
$
$ (1,370,694)
38
City of Kenai
Fiscal Year 2027 Operating Budget
Combined Revenues, Appropriations Fund Balance/Net Assets All Funds
Capital Project Funds
Airport
Municipal Operations
Airport Snow Airport Airport
Waste Water
Facility Facility
Removal Terminal Improvements
Water & Sewer
Treatment
Total All
Improvement Improvement
Equipment Improvement Improvement
Improvement
Plant
Funds
$ $
$ $ $
$ -
$
$ 16,197,923
2,000,000
1,400,000
10,913,633
-
-
3,249,254
9,186,800
2,696,775
196,750
100,600
-
-
426,792
380,100
610,000
100,000
6,979,397
2,380,100
2,010,000
100,000
49,947,924
18,607,438
2,052,276
10,228,450
125,375
140,446
47,870 774,965 62,500 176,030 4,018,983 4,352,820 1,153,140 22,106,271
7,146, 980
47,870 774,965 62,500 176,030 4,018,983 4,352,820 1,153,140 60,407,236
(47,870) (774,965)
(62,500) (176,030) (1,638,883)
(2,342,820) (1,053,140)
(10,459,312)
140,446
1,427, 727
(47,870) (774,965)
(62,500) (176,030) (1,638,883)
(2,342,820) (1,053,140)
(8,891,139)
47,870
62,500 176,030 4,018,983
75,766,682
$ - $ (774,965) $
- $ - $ 2,380,100
$ (2,342,820) $ (1,053,140) $
66,875,543
39
City of Kenai
Fiscal Year 2027 Operating Budget
Combined Revenue and Appropriations All Fund Types
FY2027 Adopted Budget
General
Special
Enterprise
Internal
Permanent
Debt Service
Capital Project
Total
Fund
Revenue
Funds
Service Funds
Funds
Fund
Funds
All Funds
REVENUES
Taxes
16,197,923
$ -
$ -
$
$
$
$ -
$ 16,197,923
Intergovernmental
969,389
747,393
5,231
$
9,191,620
10,913,633
InteresUlnvestment Earnings
750,000
425,000
30,000
$ 209,917
1,834,337
-
3,249,254
Charges for Service
1,569,280
5,134,248
-
$ 2,483,272
-
9,186,800
Rents & Leases
243,041
1,234,421
488,444
$ 730,869
-
-
-
2,696,775
Licenses & Permits
196,750
-
-
$ -
196,750
Fines & Forfeitures
100,600
-
$ -
-
100,600
Miscellaneous
153,500
212,900
$ 54,392
6,000
426,792
Transfers In
2,032,398
1,351,524
$
125,375
3,470,100
6,979,397
Total Revenues
22,212,881
9,105,486
523,675
$ 3,478,450
1,840,337
125,375
12,661,720
49,947,924
EXPENDITURES/EXPENSES
Salaries & Benefits
Supplies
Services
Debt Service
Depreciation
Capital Outlay
Transfers
Total Expenditures
Contributions to (from) Fund
Balance/Net Assets
Add Credit From Depreciation
Projected lapse/encumbrances
Adjusted Deficit/Surplus
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Unrestricted Net Assets
15,382,618
3,117,558
107,262
$ - 18,607,438
1,134,914
892,206
15,156
$ 10,000 2,052,276
4,240,253
2,355,487
253,070
$ 3,379,640 10,228,450
-
-
-
$ - 125,375 125,375
-
-
140,446
$ - - - - 140,446
56,000
93,000
37,000
$ 21,920,271 22,106,271
2,757,125
2,920,300
141,900
$ 1,327,655 7,146,980
23,570,910
9,378,551
694,834
$ 3,389,640 1,327,655 125,375 21,920,271 60,407,236
(1,358,029)
(273,065)
(171,159)
$ 88,810 512,682
(9,258,551) (10,459,312)
-
-
140,446
$ - -
- - 140,446
1,040,689
387,038
-
$ - -
1,427,727
(317,340)
113,973
(30,713)
$ 88,810 512,682
(9,258,551) (8,891,139)
18,077,851
6,449,479
613,843
$ 9,155,402 35,699,145
9,258,551 79,254,271
17,760,511 $ 6,563,452 $ 583,130 $ 9,244,212 $ 36,211,827 $ - $ - $ 70,363,132
40
City of Kenai
Fiscal Year 2027 Operating Budget
Combined Revenue and Appropriations All Fund Types
FY2026
Projected FY2025
Total Total
$ 15,586,033 $ 15,037,376
4,736,091 1,359,354
3,103,106 5,340,515
9,491, 095 10,110,175
2,668,657 2,529,211
192,341 232,289
91,415 80,174
760,853 1,248,189
6,986,874 3,768,568
43,616,465 39,705,851
18, 059, 465 17, 042, 038
2,318,209 1,685,419
10,527,452 8,482,396
130,625 130,750
140,446 155,246
5,313,594 70,095
8,162,753 5,208,356
44,652,544 32,774,300
(1,036,079) 6,931,551
140,446 155,246
1,423,549
527,916 7,086,797
72,935,571 58,525,526
$ 79,254,271 $ 72,935,571
Capit
37%
$49,947,924
Total Projected Government Revenues
By Source - FY2027
$60,407,236
Total Estimated Government Expenditures
By Object - FY2027
Transfers, 7,146,980 , 12
Depreciation, 140,446 , 0 %
Debt service, 125,375 , 0
' - ' - " " refits, 18,607,438
31%
Supplies, 2,052,276 , 3%
I Services, 10,228,450 , 17% 1
Cy
City of Kenai
Fiscal Year 2027 Operating Budget
Summary of Major Funds and Non -Major Funds in the Aggregate
Prior Year, Current Year, and Adopted Budget
Major Funds
Non -Major Funds - Aggregate
Total All Funds
FY2027
FY2027
FY2027
Adopted
FY2026
FY2025
Adopted
FY2026
FY2025
Adopted
FY2026
Budget
Projected
Actual
Budget
Projected
Actual
Budget
Projected
REVENUES
Taxes
$ 16,197,923
$ 15,586,033
$ 15,037,376
$ -
$ -
$ -
$ 16,197,923
$ 15,586,033
Intergovernmental
6,823,043
1,063,724
806,220
4,090,590
3,672,367
553,134
10,913,633
4,736,091
Interest/Investment Earnings
2,816,493
2,739,041
4,666,561
432,761
364,065
673,954
3,249,254
3,103,106
Charges for Service
6,086,378
5,579,079
6,331,872
3,100,422
3,912,016
3,778,303
9,186,800
9,491,095
Rents & Leases
1,957,406
1,933,000
1,908,342
739,369
735,657
620,869
2,696,775
2,668,657
Licenses & Permits
196,750
192,341
232,289
-
-
-
196,750
192,341
Fines & Forfeitures
100,600
91,415
80,174
-
-
-
100,600
91,415
Miscellaneous
230,600
573,690
1,025,588
196,192
187,163
222,601
426,792
760,853
Transfers In
3,132,172
4,851,213
3,420,351
3,847,225
2,135,661
348,217
6,979,397
6,986,874
Total Revenues
37,541,365
32,609,536
33,508,773
12,406,559
11,006,929
6,197,078
49,947,924
43,616,465
EXPENDITURES/EXPENSES
Salaries & Benefits
17,793,910
17,257,128
16,317,346
813,528
802,337
724,692
18,607,438
18,059,465
Supplies
1,797,730
1,992,513
1,457,697
254,546
325,696
227,722
2,052,276
2,318,209
Services
6,579,714
6,713,004
5,172,159
3,648,736
3,814,448
3,310,237
10,228,450
10,527,452
Debt Service
-
-
-
125,375
130,625
130,750
125,375
130,625
Depreciation
140,446
140,446
155,246
-
-
-
140,446
140,446
Capital Outlay
5,864,620
2,702,826
70,095
16,241,651
2,610,768
-
22,106,271
5,313,594
Transfers
6,626,582
7,659,408
4,701,772
520,398
503,345
506,584
7,146,980
8,162,753
Total Expenditures
38,803,002
36,465,325
27,874,315
21,604,234
8,187,219
4,899,985
60,407,236
44,652,544
Contributions to (from) Fund
Balance/Net Assets
(1,261,637)
(3,855,789)
5,634,458
(9,197,675)
2,819,710
1,297,093
(10,459,312)
(1,036,079)
Add Credit From Depreciation
140,446
140,446
155,246
-
-
-
140,446
140,446
Projected lapse/encumbrances
1,315,164
1,292,750
77,895
130,799
1,393,059
1,423,549
Adjusted Deficit/Surplus
193,973
(2,422,593)
5,789,704
(9,119,780)
2,950,509
1,297,093
(8,925,807)
527,916
Beginning Fund Balance/
Net Assets
56,499,823
50,704,227
48,212,292
19,266,859
22,231,344
10,313,234
75,766,682
72,935,571
Ending Fund Balance/
Unrestricted Net Assets
$ 56,693,796
$ 48,281,634
$ 54,001,996
$ 10,147,079
$ 25,181,853
$ 11,610,327
$ 66,840,875
$ 73,463,487
Cy:
FY2025
Actual
$ 15,037,376
1,359,354
5,340,515
10,110,175
2,529,211
232,289
80,174
1,248,189
3,768,568
39, 705, 851
17,042,038
1,685,419
8,482,396
130,750
155,246
70,095
5,208,356
32,774,300
6,931,551
155,246
7,086,797
58,525,526
$ 65,612,323
Kenai Municipal
Airport
$2,603,094
4.31
Water &Sewer
Utility
$2,763,660
4.58
City of Kenai
Fiscal Year 2027 Operating Budget
Summary of Major Funds and Non -Major Funds in the Aggregate
Prior Year, Current Year, and Adopted Budget
$60,407,236
Total Government Estimated Expenditures
FY2027 - By Function
Personal Use Fishery
$427,455 Senior Housing
0 71 % $566,963
0.94
Public Safety
$11,218,519
18.57%
General Government
$6,332,067
10.48%
43
This section summarizes City operating revenues from FY2025 through forecasted amounts that
will support the FY2027 Budget. As you will see, the City has many revenue sources, some much
larger than others.
Total Projected Government Revenues
By Source — FY2027
$49,947,924
Total Projected Government Revenues
By Source - FY2027
44
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 exempted 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
an assessment for all property taxed under AS 43.56.
Certified Assessment Rolls
FY2026 FY2027
FY2024 FY2025 Estimated Projected
Taxable:
(Values expressed in thousands)
Real Property
$909,614
$941,391
$1,005,994
$1,026,114
AS 43.56 Property
47,805
42,981
51,549
48,972
Personal Property
49,550
41,378
43,956
44,835
Total Taxable Assessed Value
$1,006,969
$1,025,750
$1,101,499
$1,119,921
Rate of Taxation
4.35
4.35
4.35
4.35
Total Ad Valorem Property Tax
4,379,128
4,462,013
4,791,521
4,871,656
Motor Vehicle Property Tax
67,809
69,197
75,000
75,000
Total Revenue
$4.4 66,937
$4.531,210
$4,866,521
$4.9 66,656
45
1,150,000,000
1,100,000,000
1,050,000,000
1,000,000,000
950,000,000
900,000,000
850,000,000
800,000,000
750,000,000
700,000,000
FY 2024 Actual FY2025 Actual FY2026 Projected FY2027 Estimated
■ Real Property ■ Personal Property ■ AS 43.56 Property
Projection Method and Comments:
FY2026 estimates are based on certified main roll taxable values as of June 1, 2025, as
provided by the Kenai Peninsula Borough's assessing department. FY2027 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 consumer's 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. Apart from a seasonal tax exemption on non -prepared food, the City adopts the Kenai
Peninsula Borough code 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).
46
Taxable sales by category for FY2025, the most recent data available, are:
Cateciory
Retail Trade
Restaurant/Bar
Utilities
Services
Hotel/Motel/Bed and Breakfast
Rental Residential Property
Public Administration
Professional, Scientific, Technical Services
Wholesale Trade
Information
Telecommunications
Rental Personal Property
Arts and Entertainment
Rental Non -Residential Property
Administrative & Waste Management
Manufacturing
Educational Services
Construction Contracting
Rental Self -Storage and Mini -Storage
Guiding
Transportation and Warehousing
Mining/Quarrying
Rental Commercial Property
Finance and Insurance
Agriculture, Forestry, Fishing & Hunting
Health Care and Social Assistance
Total
Actual
FY2024
Taxable Sales $314,604,437
Sales Tax Rate 3.00%
Gross Sales Tax Revenue 9,438,133
Credit for Prompt Remittance
(151,010)
Sales Tax on Internet Sales
698,557
Net Sales Tax Revenue
$9.9 55,680
% Change from Prior Year 1.59%
Amount %
$242,406,095 75.57%
20,595,170 6.42%
11,178,788 3.48%
6,139,678 1.91 %
6,120,786 1.91 %
5,263,892 1.64%
4,202,300 1.31 %
4,067,544 1.27%
2,808,682 0.88%
2,324,477 0.72%
1,995,881 0.62%
1,941,292 0.61 %
1,732,078 0.54%
1,713,639 0.53%
1,504,559 0.47%
1,268,042 0.40%
1,188,011 0.37%
1,144,975 0.36%
1,102,153 0.34%
518,735 0.16%
501,887 0.16%
435,203 0.14%
405,076 0.13%
193,059 0.06%
26,621 0.01 %
10.199 0.00%
320,788,822 100%
Actual FY2026 FY2027
FY2025 Estimated Projected
$320,788,822
3.00%
9,623,665
(153,979)
796.788
$ 10,2 44,460
2.81 %
$332,731,238
3.00%
9,981,937
(159,711)
950,000
$10,772,226
3.7%
$345,440,037
3.00%
10,363,201
(165,811)
1,000,000
$11,1 77,390
3.9%
Projection Method and Comments:
Sales tax revenue projections are based on an estimated 2.25% growth for FY2026. 2.75% for
FY2027 and 2.0% for FY2028 and beyond.
47
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.
FY2026
FY2027
FY2024
FY2025
Estimated
Protected
ARMB Required Contribution Rate
24.79%
26.76%
28.33%
29.84%
City Required Contribution Rate
22.00%
22.00%
22.00%
22.00%
State of Alaska On -behalf Rate
2.79%
4.76%
6.33%
7.09%
On -behalf Revenue Received
$247,864
$426,759
$648,408
$856,941
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 increases are expected due to the adoption
of actuarial changes that increase the system's overall pension and other post -employment
benefit liability.
B. State of Alaska Community Assistance
Authority:
• AS 29.60.850
Description:
The State of Alaska provides municipalities, reserves, and communities with funds to be used
for any public purpose.
Total Revenue
FY2024
$172,001
FY2025
$166,905
FY2026
Estimated
$105,939
FY2027
Projected
$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.
C. State of Alaska Fisheries Business & Resource Landing Taxes
Authority:
• AS 43.75.130
• AS 43.77.060
48
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.
FY2026 FY2027
FY2024 FY2025 Estimated Projected
Shared Fisheries Business Tax $464 $613 $613 $700
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 group settings and in private homes), nutrition and health education,
transportation services that enable seniors to maintain mobility and independence, and other
services.
FY2026 FY2027
FY2024 FY2025 Estimated Projected
Total Revenue $270,776 $217,302 $309,707 $309,707
Projection Method and Comments:
The State of Alaska Department of Health and Human Services provides estimates of the City
grant amounts.
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's limits.
Total Revenue
FY2024
$186,143
FY2025
$186,143
FY2026
Estimated
$186,146
FY2027
Projected
$185,846
Projection Method and Comments:
The Kenai Peninsula Borough allocates funds for senior citizen programs in the annual
operating budget. The total amount of funding is divided among all senior centers in the
49
Borough based on the senior population each serves. The population is based on the 2010
U.S. Census. Future changes will be driven by the results 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 institutional -level care criteria the opportunity to
receive care in the home or community rather than 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.
Total Revenue
FY2024
$103,428
FY2025
$106,395
FY2026
Estimated
$106,000
FY2027
Projected
$106,000
Projection Method and Comments:
Revenue projections are based upon estimated meal counts the Center expects to serve to
eligible clients. The Center has seen a significant decrease in the number of eligible clients,
and revenues are trending down.
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
50
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, remains at
approximately 3.0%. The Federal Reserve began reducing the federal funds rate in September
2024 as inflation began to moderate. While additional rate adjustments remain possible, the
pace and timing of future changes are uncertain and will depend on ongoing economic
conditions.
Current projections reflect recent market adjustments and assume a gradual stabilization of
interest rates over the long term, with returns trending toward the 3.0% range.
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 due to the funds' perpetual
investment horizon.
The FY2027 authorized investment allocation for the investment of the City's Permanent Funds
is:
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.
51
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
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 Fund
are 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) categories I & II; and mileage -based transportation.
Historical rates and revenue generated are as follows:
52
FY2026
FY2027
FY2024
FY2025
Estimated
Projected
Emergent BLS
$675.00
$675.00
$675.00
$675.00
Non -emergent BLS
550.00
550.00
550.00
550.00
ALS I
800.00
800.00
800.00
800.00
ALS 11
975.00
975.00
975.00
1,034.00
Rate per mile
14.00
14.00
14.00
14.20
Total Revenue
$943,944
$1,561,181
$1,007,429
$1,250,000
Protection Method and Comments:
Revenue projections are based on FY2025 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 on 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 FY2024 for the FY2022 reporting period of $436,329; in FY2025 for
the FY2023 reporting period of $525,672; and for the FY2024 reporting period of $454,983.
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 the City are spayed or neutered prior to adoption in an effort to reduce the number of
unwanted animals in the City.
Veterinary services
Veterinary services transport
per mile
Insertion of microchip
Animal adoption fee
Total Revenue
FY2026 FY2027
FY2024 FY2025 Estimated Projected
----------------------------------Actual Cost
$2.04
10.20
20.40
$28,602
$2.04
10.20
20.40
$43,524
$2.04
15.30
20.40
$37,419
$2.04
15.30
20.40
$38,000
Projection Method and Comments:
Revenue projections are based on historical animal counts and adoptions. Veterinary service
costs are increasing slowly, and the total number of animals adopted is remaining constant
after years of decline.
53
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 from October 15t" to March 15t" of each year.
FY2026 FY2027
FY2024 FY2025 Estimated Projected
Hourly rate $165.00 $165.00
Estimated annual hours of use 835.00 858.00
Total Revenue $137,816 $141,643
Projection Method and Comments:
Revenue projections are based on historical ice usage.
D. Water & Sewer Fees
Authority:
• KMC Title 17, Public Utilities and Enterprises
• KMC Appendices, Public Utility Regulations and Rates
• City of Kenai Fee Schedule
• Resolution 2019-34
$165.00
7ti7 nn
$125,000
$175.00
Rnn nn
$140,000
Description:
The City provides potable water, wastewater handling, and wastewater treatment in
compliance with all state and federal regulations. The City strives to operate the utility
economically to provide reliable service to Kenai residents.
Basic water and sewer rates for flat -rate and metered accounts will increase by 4.0% in
FY2027, as shown below:
FY2026 FY2027
Water Rates:
Residential flat rate per month $42.48 $44.18
General Use — Metered per 1,000 gallons $4.10 $4.26
Sewer Rates:
Residential flat rate per month
$60.74
$63.17
General Use — Metered per 1,000 gallons
$6.02
$6.26
Combined Water & Sewer Rates:
Residential flat rate per month
$103.22
$107.35
General Use — Metered per 1,000 gallons
$ 10.12
$ 10.52
54
Residential
General Use
Total Revenue
FY2024
$2,401,511
862,330
$3.2 33,841
FY2025
$2,506,682
929,685
$3.4 66,367
FY2026
Estimated
$2,520,954
847,911
$3.3 88,865
FY2027
Projected
$2,609,452
983,727
$3.5 33,179
Protection Method and Comments:
The City has reviewed expenditures and has seen increases over the past several years due
to inflationary pressures impacting the cost of chemicals, parts, electricity, and natural gas
required to operate City utilities.
While rates remained unchanged in FY2025, these cost increases have continued. In addition,
the City had been receiving and treating Ieachate at the wastewater treatment facility, which
increased operating costs but also generated approximately $340,000 or more in annual
revenue for the utility. That revenue source has since ceased due to a change in disposal
method.
The proposed FY2027 4% increase reflects these cumulative cost pressures and the loss of
offsetting revenue, and is necessary to maintain the financial stability of the utility fund.
E. Vehicle Parking Fees
Authority:
• KMC Appendices, Airport Regulations Chapter 14.05, Landing Fees
• City of Kenai Fee Schedule
• Resolution 2018-28
Description:
The City charges a daily fee for parking in the Kenai Municipal Airport's short- and long-term
parking lots.
FY2026
FY2024 FY2025 Estimated
Parking rate per day $8.00 $8.00 $8.00
Total Revenue $243,199 $303,543 $270,488
Projection Method and Comments:
Revenue projections are based on historical parking usage.
F. Aircraft Landing Fees
Authority:
• KMC Appendices, Airport Regulations Chapter 14.05, Landing Fees
• City of Kenai Fee Schedule
Resolution 2018-28
FY2027
Projected
E
$265,000
55
Description:
The City charges landing fees at the Kenai Municipal Airport based upon the certified gross
takeoff weight of commercial aircraft. Signatory operators at the airport pay thirty percent
(30%) less per pound than non -signatory operators.
Fvgn9a
Landing Fees (per 1,000 pounds)
Signatory $1.88
Non -signatory 2.44
Total Revenue $407,678
FY2026
FY2027
FY2025
Estimated
Projected
$1.97
$2.07
$2.07
2.56
2.69
2.69
$382,293
$346,897
$355,000
Projection Method and Comments:
Revenues are projected based on historical certified activity reports provided by commercial
operators and future aviation forecasts.
G. Employee Health Care Fees
Authority:
• Employee Health Care Fund
Description:
The City began utilizing an internal service fund in FY2018 to account for the costs of providing
employee health and life insurance. Each fund and department is charged based on the
number of eligible FTEs. Beginning in FY2027, the allocation methodology was updated from
a per -position basis (full-time and part-time) to an allocation based on eligible FTEs to better
align costs with actual benefit participation.
Employees contribute monthly toward coverage, paying 15% of the premium cost for the
coverage they elect. The City contributes a reduced share toward premiums for part-time
employees.
Actual
Projected
Proposed
FY2025
FY2026
FY2027
Revenues
Charge for Services
$2,832,897
$2,902,000
$2,144,441
Employee Premiums
348,433
3381,546
338,831
Interest Earnings
136,742
108,361
460,755
Total Revenue
$3.3 00,757
$3.391,907
$2.944,027
56
Employer cost per position:
Full-time
Part-time
Employee monthly premiums:
$3,000/$6,000 Deductible Plan
Employee only
Employee with child(ren)
Employee with spouse
Employee with family
Part-time employee only
Part-time employee w/Children
Part-time employee w/Spouse
Part-time employee w/Family
FY2025
FY2026
FY2027
Difference
% Change
$ 26,722
$ 20,042
$ 21,245
$ 1,203
6.00%
13,361
10,021
10,622
601
6.00%
Projected*
Employee
Jan 1 -Dec 31
Jan 1 - Dec 31
Jan 1 -Dec 31
Increase
Monthly
2025
2026
2027
2027
%Increase
$ 176.00
$ 161.13
$ 167.58
$ 6.45
4.00%
323.00
298.09
310.01
11.92
4.00%
355.00
331.93
345.21
13.28
4.00%
487.00
468.88
487.64
18.76
4.00%
766.00
700.00
728.00
28.00
4.00%
1,894.00
1,295.00
1,346.80
51.80
4.00%
2,144.00
1,442.00
1,499.68
57.68
4.00%
3,156.00
2,037.00
2,118.48
81.48
4.00%
* Assumes a 4% premium increase for health insurance and a 4% increase for dental and an employee cost share of 15% of premiums.
Employee monthly premiums:
$4,000/$8,000 QHDHP with HSA
Employee only
$ 168.00 $
145.85 $
151.68 $
6.07
4.00%
Employee with child(ren)
304.00
269.83
280.62
11.22
4.00%
Employee with spouse
335.00
300.45
312.47
12.50
4.00%
Employee with family
462.00
424.43
441.41
17.66
4.00%
Part-time employee only
730.00
633.00
658.32
26.33
4.00%
Part-time employeew/Children
1,818.00
1,305.00
1,357.20
54.29
4.00%
Part-time employeew/Spouse
2,062.00
1,172.00
1,218.88
48.76
4.00%
Part-time employeew/Family
3,024.00
1,844.00
1,917.76
76.71
4.00%
Projection Method and Comments:
The FY2027 health insurance projected costs include an average increase of 4.0%. The
Employee cost share is15% of premiums, and the City pays the remaining 85%.
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, thereby providing 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.
Revenue
General Fund Land Leases
Airport Fund Land Leases
Total Revenue
FY2026
FY2027
FY2024
FY2025
Estimated
Projected
$143,282
$139,964
$143,933
$183,141
550,127
493,781
684,462
695,271
$693,409
$633,745
$828,395
$878,412
57
Protection Method and Comments:
Land lease amounts are based on a percentage, six percent (6%) to eight percent (8%) of the
land's 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
Authority:
• 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.
Revenue
Airline Rents
Concessionaire & Other Rents
Total Revenue
FY2024
$280,516
137,205
$417,722
FY2026
FY2027
FY2025
Estimated
Projected
$325,689
$352,759
$341,990
110,662
292,052
288,101
$433,350
$644,810
$630,091
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 footage. Concessionaire agreements are negotiated
with multiple vendors and typically last 5 years. Revenue estimates are based upon current
space occupancy.
C. Equipment Replacement Fund
Authority:
• KMC 7.25.100 Equipment Replacement Fund
Description:
The City operates an internal service fund to account for the purchase of equipment for General
Fund departments costing more than $50,000. Utilizing departments are billed annually to
accumulate sufficient funds to replace equipment at the end of its useful life.
58
FY2026 FY2027
FY2024 FY2025 Estimated Projected
Fire Department
$169,066
$163,276
$245,611
$258,072
Non -Departmental
44,907
41,290
47,532
47,532
Street Department
197,639
173,012
255,879
244,412
Parks, Recreation & Beautification
5,120
4,163
5,931
5,931
Total
$416,732
$$381,741
$554,953
$555,947
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 the 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
Authority:
• KMC 7.25.105 Fleet Replacement Fund
Description:
In FY2021, the City began operating an internal service fund to account for vehicle purchases
for the General and Senior Citizen Fund departments. Utilizing departments will be billed
annually to accumulate sufficient funds to replace equipment at the end of its useful life.
FY2026 FY2027
FY2024 FY2025 Estimated Projected
Police Department
$87,223
$83,164
$90,099
$89,610
Parks, Recreation & Beautification
20,210
20,210
20,367
20,367
Fire Department
11,769
12,622
13,760
13,560
Street Department
8,909
8,909
11,790
13,148
Shop Department
7,440
7,440
7,440
7,440
Animal Control
5,308
5,308
8,155
8,155
Senior Citizen Fund Departments
10,873
10,873
13,823
15,871
Building Department
5,464
5,464
6,770
6,770
Total
$157,196
$153,990
$172,204
$174,921
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.
59
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 those of unsubsidized private
facilities in the community.
Rents:
FY2024
$486,345
FY2026
FY2027
FY2025 Estimated
Projected
$508,310 $504,116
$488,444
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 conducted, the prior year's market rates are adjusted by the change in the
Anchorage Alaska Consumer Price Index for all Urban Consumers. Existing tenants will see
no more than a $ 50.00-per-month increase in rent this year to reach 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
Authority:
• KMC 4.05 Building Code
Description:
The City assesses a fee for the issuance of a permit to construct or alter structures within the
City. The City has adopted the "International Building Code," 2009 Edition. The City further
uses the Building Valuation Data Table in the latest edition of the Building Safety Journal,
published by the International Code Council, to determine the value of construction and
improvements.
Fee Schedule
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
60
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
Total Revenue
$155,624
$203,699
FY2026
$175,000
FY2027
Projected
$175,000
Projection Method and Comments:
Revenue projections are based on historical construction values adjusted for any known large
projects.
B. 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.
FY2027
FY2024 FY2025 FY2026 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 $7,172 $8,817 $7,023 $8,000
61
Projection Method and Comments:
Revenue projections are based on no change in the fee amount and a relatively stable animal
population.
TRANSFERSIN
A. Administrative Service Transfers
Authority:
Administrative Service Charge Policy
Description:
The City uses the modified direct expenditure method to allocate the administrative costs of
operating the City across all of the City's funds.
The historical allocation percentage applied to modified direct expenditures and the total
General Fund recovery via transfers is as follows:
Cost Allocation %
Total cost recovery
FY2024 FY2025
15.15% 13.02%
$1,797,900 $1,834,200
FY2027
FY2026 Projected
11.72% 11.00%
$1,834,200 $1,780,900
Projection Method and Comments:
The modified direct expenditure method allocates the identified indirect cost pool to funds
based on their budgeted expenditures, with modifications to eliminate significant specific items
that would disproportionately impact the allocations, such as depreciation, State of Alaska
Public Employee Retirement System grant expenditures, and large capital purchases.
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
62
City of Kenai
Fiscal Year 2027 Operating Budget
General Fund Central Administration Cost Allocation
FY 2026
FY 2027
Difference
Percent
Utilities
$ 296,200
307,500
$ 11,300
3.81%
Airport - Airfield
1,059,900
1,041,000
(18,900)
(1.78%)
Airport - Administration Including Land
72,500
73,600
1,100
1.52%
Airport - Terminal
61,600
64,200
2,600
4.22%
Senior - Access
44,354
42,958
(1,396)
(3.15%)
Senior - Cong Meals
29,334
25,768
(3,566)
(12.16%)
Senior - Home Meals
59,459
57,794
(1,665)
(2.80%)
Senior - Transportation
27,215
31,941
4,726
17.37%
Senior - Choice Waiver
7,838
9,739
1,901
24.25%
Dipnet - Public Safety
72,400
71,500
(900)
(1.24%)
Dipnet - Streets
2,600
2,400
(200)
(7.69%)
Dipnet - PR&B
21,900
23,400
1,500
6.85%
Dipnet - Dock
4,200
3,400
(800)
(19.05%)
Congregate Housing
41,200
41,900
700
1.70%
Total
$ 1,800,700
$ 1,797,100
$ (3,600)
(0.20%)
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64
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.
Licenses & Permits, Fines & Forfeitures, $22 212 881
$196,750 , 1 % $100,600 , 1 %
Miscellaneous, $153,500,
1%
Rents Leases, \\
$243,041 , 1
Charges for Service,
$1,569,280 , 7%
Interest/investment
Earnings, $750,000, 3%
Intergovernmental,
$969,389 , 4%
$23,570,910
Transfers
$2,757,125
11.70%
Parks, Recreation &
Transfers In, $2,032,398 ,
9%
Taxes, $16,197,923 , 73%
Public Safety
$10,037,329
42.58%
General Government
$5,146,864
21.84% 65
City of Kenai
Fiscal Year
2027 Operating Budget
General Fund
Budget
Projection
Original
Actual
Budget
Projection
Proposed
Projection
Projection
Projection
FY2025
FY2026
FY2026
FY2027
FY2028
FY2029
FY2030
TAXABLE VALUES (000-S)
$ 1,025,750
$ 961,718
$ 1,101,500 $
1,145,328 $
1,165,369
$ 1,185,954
$ 1,207,088
MILL RATE
4.35
4.35
4.35
4.35
4.35
4.35
4.35
REVENUES
Property & Sales Taxes
Property Tax
4,540,042
4,679,839
4,813,807
5,000,533
5,117,968
5,205,722
5,295,816
Sales Tax
10,497,334
10,457,201
10,772,226
11,197,390
11,421,338
11,649,765
11,882,760
Total Property & Sales Taxes
15,037,376
15,137,040
15,586,033
16,197,923
16,539,306
16,855,487
17,178,576
Intergovernmental Revenue:
PERS Funding
356,517
541,742
541,742
721,490
743,135
765,429
788,392
Community Assistance
166,905
139,899
139,899
139,899
139,899
139,899
139,899
Fish Tax
568
17,500
613
700
721
743
765
Other
168,268
48,500
64,292
54,500
57,225
60,086
63,090
Total State/Federal Revenue
692.258
747.641
746.546
916.589
940.980
966.157
992.146
Other Revenue
Licenses and Permits
225,289
157,000
190,841
192,250
196,095
200,017
204,017
Ambulance Fees
1,561,181
1,250,000
1,007,429
1,250,000
1,275,000
1,300,500
1,326,510
Interest
1,017,824
750,000
750,000
750,000
532,815
468,166
440,415
Other
914,150
774,130
815,879
873,721
891,195
909,019
927,199
Total Other Revenue
3.718.444
2.931.130
2.764.149
3.065.971
2.895.105
2.877.702
2.898.141
Total Revenues 19.448.078 18.815.811 19.096.728 20.180.483 20.375.391 20.699.346 21.068.863
Transfer From Other Funds
Charges to other funds
1,795,400
1,806,700
1,795,400
1,739,000
1,791,170
1,844,905
1,900,252
Capital Projects / Special Revenue
183,185
75,000
124,837
75,000
75,000
75,000
75,000
Enterprise
38,800
41,200
38,800
41,900
43,157
44,452
45,786
Trust Fund
153,684
159,368
153,684
176,498
180,028
183,629
167,377
Total Transfers
2.171.069
2.082.268
2.112.721
2.032.398
2.089.355
2.147.986
2.188.415
Total Revenues and Transfers 21,619,147 20,898,079 21,209,449 22,212,881 22,464,746 22,847,332 23,257.278
EXPENDITURES/APPROPRIATIONS
General Government
4,015,443
4,677,254
4,866,668
5,146,864
5,301,270
5,460,308
5,624,117
Public Safety
9,199,970
9,793,110
9,797,857
10,037,329
10,338,449
10,648,602
10,968,060
Public Works
2,581,506
3,014,672
3,112,664
3,024,799
3,115,543
3,209,009
3,305,279
Parks, Recreation & Cultural
2,467,387
2,598,930
2,651,665
2,604,793
2,682,937
2,763,425
2,846,328
Total Operating Expenditures
18,264,306
20,083,966
20,428,854
20,813,785
21,438,199
22,081,344
22,743,784
Transfers or Non -Operating
1,140,730
2,412,022
2,413,134
2,757,125
4,253,439
2,795,092
1,832,095
Total Expenditures/Appropriations
19,405,036
22,495,988
22,841,988
23,570,910
25,691,638
24,876,436
24,575,879
Total Surplus (Deficit)
2,214,111
(1,597,909)
(1,632,539)
(1,358,029)
(3,226,892)
(2,029,104)
(1,318,601)
Projected Lapse -5%
-
1,004,198
1,021,443
1,040,689
1,071,910
1,104,067
1,137,189
Adjusted Surplus (Deficit)
2,214,111
(593,711)
(611,096)
(317,340)
(2,154,982)
(925,037)
(181,412)
Beginning Fund Balance
16,474,836
16,791,181
18,688,947
18,077,851
17,760,511
15,605,529
14,680,492
Ending Fund Balance
18,688,947
16,197,470
18,077,851
17,760,511
15,605,529
14,680,492
14,499,080
Restricted
(908,059)
(907,433)
(953,462)
(1,001,135)
(1,051,192)
(1,103,752)
(1,158,940)
Committed
(14,439,569)
(11,759,003)
(13,541,495)
(13,075,552)
(11,571,651)
(10,110,669)
(9,477,932)
Assigned
(3,341,319)
(3,531,034)
(3,582,894)
(3,683,824)
(2,982,686)
(3,466,071)
(3,862,208)
Unassigned Fund Balance
$ -
$ -
$ -
$ -
$ -
$ -
$
66
City of Kenai
Fiscal Year 2027 Operating Budget
General Fund Fund Balance Policy Compliance
Ending Fund Balance 6/30/24
Nonspendable
Restricted -
Athletics - Daubenspeck Donation
Committed:
Outstanding Encumbrances
Subsequent Year Expenditures
Health Insurance Reserve
Capital Improvement Plan Reserve
Budgetary Stabilization Reserve
Total Committed
Assigned -
Accrued Compensated Absences
Operational and Capital Contingencies Reserve
Total Assigned
Unassigned
$24,000,000
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
FY2025 Actual
FY2025 FY2026 FY2027 FY2028 FY2029
Actual Projected Proposed Projected Projected
$ 18,688,947 $ 18,077,851 $ 17,760,511 $ 15,605,529 $ 14,680,492
$ (908,059) $ (953,462) $ (1,001,135) $ (1,051,192) $ (1,103,752)
$ (121,058) $ (50,000) $ (50,000) $ (50,000) $ (50,000)
(2,413,615) (1,632,539) (1,358,029) (3,226,892) (2,029,104)
(5,247,625) (4,484,230) (4,057,458)
3.8743 (6,657,271) (7,374,726) (7,610,065) (8,294,759) (8,031,565)
$ (14,439,569) $ (13,541,495) $ (13,075,552) $ (11,571,651) $ (10,110,669)
$ (1,103,409) $ (1,125,477) $ (1,147,987) $ (1,170,947) $ (1,194,366)
1.291 (2,237,910) (2,457,417) (2,535,837) (1,811,739) (2,271,705)
$ (3,341,319) $ (3,582,894) $ (3,683,824) $ (2,982,686) $ (3,466,071)
FY2026 Projected FY2027 Proposed FY2028 Projected FY2029 Projected
-Mimimum Fund Balance
7.25.060 (a)
-Maximum Fund Balance
Actual Fund Balance
67
City of Kenai
Fiscal Year 2027 Operating Budget
Property Tax Breakdown
What will your property tax $'s pay for in FY2027?
Home Assessed Value $ 350,000.00
City of Kenai Property Tax (4.35 Mills) $ 1,522.50
KPB Property Taxes (After $75,000 primary residence exemption) (4.30 Mills) 1,182.50
Total Tax Liability $ 2,705.00
How is your City of Kenai Property Taxes Spent?
Department:
General Government
City Council
City Administration
Lands Administration
Planning and Zoning
City Clerk
Total General Government
Public Safety
Police
Fire
Communications
Animal Control
Total Public Safety
Public Works
Public Works Administration
Streets
Maintenance Shop
Buildings
Street Lighting
Total Public Works
Parks, Recreation & Cultural
Parks, Recreation & Beautification
Library
Visitor Center
City Dock
Total Parks, Recreation & Cultural
Senior Citizen Programs
Debt Service
Capital Projects
Total City of Kenai
$ 198,619
0.84%
$
12.79
4,087,294
17.34%
264.17
260,620
1.11 %
16.90
214,775
0.91 %
13.85
385,556
1.64%
24.97
5,146,864
21.84%
$
332.68
4,068,235
17.26%
$
262.78
4,465,210
18.94%
288.36
1,010,253
4.29%
65.32
493,631
2.09%
31.82
10,037,329
42.58%
$
648.28
238,929
1.01 %
15.38
1,332,328
5.65%
86.02
754,472
3.20%
48.72
453,616
1.92%
29.23
245,454
1.04%
15.83
3,024,799
12.82%
$
195.18
1,335,254
5.66%
$
86.17
1,006,403
4.27%
65.01
201,552
0.86%
13.09
61,584
0.26%
3.96
2,604,793
11.05%
$
168.23
251,750
1.07%
$
16.29
125,375
0.53%
$
8.07
2,380,000
10.10%
$
153.77
$ 23,570,910 100.00% $ 1,522.50
$ 1,522.50
68
City of Kenai
Fiscal Year 2027 Operating Budget
Property Tax Breakdown Graph
Capital Projects $153.77
10.10%
.!
City of Kenai
Fiscal Year 2027 Operating Budget
General Fund Expenditure Recap
Personal Services
Maintenance and Operations
FY2026
FY2027
FY2026
FY2027
Original
Proposed
Original
Proposed
Budget
Budget
Difference
Budget
Budget Difference
General Government
City Clerk
$ 320,174
$ 307,656
$ (12,518) $
69,540
$ 77,900 $
89360
Legislative
52,829
51,809
(1,020)
129,785
146,810
179025
Legal
430,726
429,195
(1,531)
359875
35,780
(95)
City Manager
456,156
457,301
1,145
879560
1239850
369290
Human Resources
177,386
178,202
816
279950
289389
439
Finance
791,058
939,347
148,289
213,369
2459830
32,461
Land Administration
64,034
88,070
24,036
46,200
172,550
126,350
Non -Departmental
557,015
761,657
204,642
941,454
884,093
(57,361)
Planning and Zoning
217,453
182,000
(35,453)
32,040
329775
735
Safety
-
-
-
3,650
3,650
-
Total General Government
3,066,831
3,395,237
328,406
1,587,423
19751,627
164,204
Public Safety
Police
3,528,522
3,630,384
101,862
428,443
437,851
9,408
Fire
3,633,258
3,792,975
159,717
668,527
631,235
(37,292)
Communications
954,986
925,648
(29,338)
86,740
84,605
(2,135)
Animal Control
331,752
323,615
(8,137)
160,882
170,016
9,134
Total Public Safety
8,448,518
8,672,622
224,104
1,344,592
1,323,707
(20,885)
Public Works
Public Works Administration
216,105
219,059
2,954
21,075
19,870
(1,205)
Shop
448,690
451,293
2,603
299,138
303,179
4,041
Streets
687,039
681,896
(5,143)
607,918
650,432
42,514
Buildings
335,223
318,767
(16,456)
164,044
134,849
(29,195)
Street Lighting
-
-
-
235,440
245,454
10,014
Total Public Works
1,687,057
1,671,015
(16,042)
1,327,615
1,353,784
26,169
Library
820,038
787,725
(32,313)
212,494
218,678
6,184
Parks and Recreation
Boating Facility
28,194
32,546
4,352
26,385
29,038
2,653
Visitor Center
-
-
-
201,024
201,552
528
Parks, Recreation & Beautification
824,763
823,473
(1,290)
486,032
496,781
10,749
Total Parks and Recreation
852,957
856,019
3,062
713,441
727,371
13,930
Non -Departmental Transfers - - - - - -
Total General Fund $ 14,875,401 $ 15,382,618 $ 507,217 $ 5,185,565 $ 5,375,167 $ 189,602
70
City of Kenai
Fiscal Year 2027 Operating Budget
General Fund Expenditure Recap
Capital Outlay & Transfers
Total Budget
FY2026
FY2027
FY2026
FY2027
Original
Proposed
Original
Proposed
Budget
Budget Difference
Budget
Budget
Difference
General Government
$ -
$ $
$
389,714
$ 385,556
$ (4,158)
City Clerk
-
-
182,614
198,619
16,005
Legislative
-
-
466,601
464,975
(1,626)
Legal
-
-
543,716
581,151
37,435
City Manager
-
-
205,336
206,591
1,255
Human Resources
-
1,004,427
1,185,177
180,750
Finance
-
110,234
260,620
150,386
Land Administration
23,000
(23,000)
1,521,469
1,645,750
124,281
Non -Departmental
-
249,493
214,775
(34,718)
Planning and Zoning
-
3,650
3,650
Safety
23,000
-
(23,000)
4,677,254
5,146,864
469,610
Total General Government
Public Safety
-
-
-
3,956,965
4,068,235
111,270
Police
41,000
41,000
4,301,785
4,465,210
163,425
Fire
-
-
-
1,041,726
1,010,253
(31,473)
Communications
-
-
492,634
493,631
997
Animal Control
-
41,000
41,000
9,793,110
10,037,329
244,219
Total Public Safety
Public Works
-
-
-
237,180
238,929
1,749
Public Works Administration
-
747,828
754,472
6,644
Shop
-
1,294,957
1,332,328
37,371
Streets
-
-
499,267
453,616
(45,651)
Buildings
-
-
235,440
245,454
10,014
Street Lighting
-
3,014,672
3,024,799
10,127
Total Public Works
-
-
1,032,532
1,006,403
(26,129)
Library
Parks and Recreation
-
-
-
54,579
61,584
7,005
Boating Facility
-
-
-
201,024
201,552
528
Visitor Center
-
15,000
15,000
1,310,795
1,335,254
24,459
Parks, Recreation & Beautification
-
15,000
15,000
1,566,398
1,598,390
31,992
Total Parks and Recreation
2,412,022
2,757,125
345,103
2,412,022
2,757,125
345,103
Non -Departmental Transfers
$ 2,435,022 $ 2,813,125 $ 378,103 $ 22,495,988 $ 23,570,910 $ 1,074,922 Total General Fund
71
City of Kenai
Fiscal Year 2027 Operating Budget
General Fund
Expenditure Summary
Original
Increase
FY2025
Budget
Amended
Proposed
(Decrease)
%
Actual
FY2026
Budget
FY2027
FY26 Original
Change
General Government
01 City Clerk
$ 349,137
$ 389,714
$ 417,214
$ 385,556
$ (4,158)
(1.07%)
11 Legislative
180,960
182,614
192,994
198,619
16,005
8.76%
12 Legal
421,975
466,601
466,601
464,975
(1,626)
(0.35%)
13 City Manager
489,431
543,716
539,816
581,151
37,435
6.89%
14 Human Resources
196,666
205,336
205,336
206,591
1,255
0.61%
15 Finance
983,390
1,004,427
1,004,759
1,185,177
180,750
18.00%
16 Land Administration
67,396
110,234
242,102
260,620
150,386
136.42%
18 Non -Departmental
994,646
1,521,469
1,541,161
1,645,750
124,281
8.17%
19 Planning and Zoning
329,041
249,493
253,035
214,775
(34,718)
(13.92%)
20 Safety
2,801
3,650
3,650
3,650
-
-
Total General Government
$ 4,015,443
$ 4,677,254
$ 4,866,668
$ 5,146,864
469,610
10.04%
Public Safety
21 Police
3,756,260
3,956,965
3,959,982
4,068,235
111,270
2.81%
22 Fire
3,965,307
4,301,785
4,301,865
4,465,210
163,425
3.80%
23 Communications
1,014,425
1,041,726
1,043,376
1,010,253
(31,473)
(3.02%)
29 Animal Control
463,978
492,634
492,634
493,631
997
0.20%
Total Public Safety
9,199,970
9,793,110
9,797,857
10,037,329
244,219
2.49%
Public Works
31 Public Works Administration
250,863
237,180
236,781
238,929
1,749
0.74%
32 Shop
694,584
747,828
747,828
754,472
6,644
0.89%
33 Streets
1,025,466
1,294,957
1,317,949
1,332,328
37,371
2.89%
34 Buildings
412,126
499,267
574,666
453,616
(45,651)
(9.14%)
35 Street Lighting
198,467
235,440
235,440
245,454
10,014
4.25%
Total Public Works
2,581,506
3,014,672
3,112,664
3,024,799
10,127
0.34%
Parks, Recreation & Culture
40 Library
969,625
1,032,532
1,056,533
1,006,403
(26,129)
(2.53%)
60 Boating Facility
39,380
54,579
54,579
61,584
7,005
12.83%
03 Visitor Center
204,619
201,024
201,732
201,552
528
0.26%
45 Parks, Recreation & Beautification
1,253,763
1,310,795
1,338,821
1,335,254
24,459
1.87%
Total Parks, Recreation & Culture
2,467,387
2,598,930
2,651,665
2,604,793
5,863
0.23%
Total Operating Expenditures
18,264,306
20,083,966
20,428,854
20,813,785
729,819
3.63%
Transfers to other funds
Senior Citizen Fund
217,467
286,397
253,999
251,750
(34,647)
(12.10%)
Debt Service
130,625
130,625
140,097
125,375
(5,250)
(4.02%)
Other non -operating
792,638
1,995,000
2,019,038
2,380,000
385,000
19.30%
Total Transfers to other funds
1,140,730
2,412,022
2,413,134
2,757,125
345,103
14.31%
Total General Fund
$ 19,405,036
$ 22,495,988
$ 22,841,988
$ 23,570,910
$ 1,074,922
4.78%
72
City of Kenai
Fiscal Year 2027 Operating Budget
General Fund Summary by Line Item
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$
7,992,189
$
6,976,876
$ 8,545,299
$ 8,541,399
$
9,102,028
$ 556,729
6.52%
0200
Overtime
634,689
471,475
329,953
329,953
420,469
90,516
27.43%
0250
Holiday Pay
199,719
159,064
229,965
229,965
258,168
28,203
12.26%
0300
Leave
239,844
148,879
284,414
284,414
305,133
20,719
7.28%
0400
Medicare
128,991
109,245
136,150
135,751
146,243
10,093
7.41%
0450
Social Security
26,341
20,419
20,571
20,571
28,634
8,063
39.20%
0500
PERS
2,189,008
1,986,032
2,424,574
2,424,574
2,781,823
357,249
14.73%
0600
Unemployment Insurance
-
3,403
46,706
46,706
50,193
3,487
7.47%
0700
Workers Compensation
181,008
139,639
218,761
218,761
254,825
36,064
16.49%
0800
Health & Life Insurance
2,309,649
2,159,105
2,362,036
2,362,036
1,749,510
(612,526)
(25.93%)
0900
Supplemental Retirement
271,751
174,135
276,972
276,972
285,592
8,620
3.11%
Total Salaries & Benefits
$
14,173,189
$
12,348,272
$ 14,875,401
$ 14,871,102
$
15,382,618
$ 507,217
3.41%
Maintenance and Operations
2021
Office Supplies
8,184
10,135
15,090
15,090
15,540
450
2.98%
2022
Operating & Repair Supplies
541,980
549,685
726,826
699,279
716,015
(10,811)
(1.49%)
2023
Repair & Maintenance Supplies
26,276
8,659
3,850
6,976
4,100
250
6.49%
2024
Small Tools/Minor Equipment
186,049
168,407
127,535
177,083
138,885
11,350
8.90%
2026
Computer Software
191,493
145,198
298,476
337,935
261,504
(36,972)
(12.39%)
4531
Professional Services
561,052
446,897
745,086
827,818
795,001
49,915
6.70%
4532
Communications
59,222
61,158
106,808
107,208
88,946
(17,862)
(16.72%)
4533
Travel & Transportation
131,747
109,357
209,010
207,348
220,160
11,150
5.33%
4534
Advertising
23,663
18,417
35,950
40,311
38,200
2,250
6.26%
4535
Printing & Binding
20,428
20,887
37,033
42,033
43,380
6,347
17.14%
4536
Insurance
381,636
342,027
473,567
489,567
520,693
47,126
9.95%
4537
Utilities
699,576
738,122
795,936
849,616
884,511
88,575
11.13%
4538
Repair & Maintenance
222,788
180,397
332,823
351,923
388,953
56,130
16.86%
4539
Rentals
157,888
149,437
224,026
224,126
196,428
(27,598)
(12.32%)
4540
Equip. Fund Pmts.
600,308
516,064
713,334
713,334
714,997
1,663
0.23%
4541
Postage
18,632
15,854
23,300
21,900
21,150
(2,150)
(9.23%)
4666
Books
80,481
75,847
75,435
83,045
76,750
1,315
1.74%
4667
Dues & Publications
26,140
27,176
38,080
38,480
39,004
924
2.43%
4999
General Contingency
-
-
90,000
87,792
90,000
-
-
5041
Miscellaneous
51,810
46,319
62,300
66,408
69,850
7,550
12.12%
5045
Depreciation
-
-
-
-
-
-
-
5047
Grants to Agencies
46,580
192,114
51,100
71,480
51,100
Total Maint. and Operations
$
4,035,933
$
3,822,157
$ 5,185,565
$ 5,458,752
$
5,375,167
$ 189,602
3.66%
Capital Outlay & Transfers
8061
Land
-
2,425
-
-
-
-
-
8062
Buildings
4,109
8063
Improvements
-
2,139
-
-
-
-
-
8064
Machinery & Equipment
55,184
108,943
23,000
99,000
56,000
33,000
143.48%
9090
Transfers
1,140,730
1,943,032
2,412,022
2,413,134
2,757,125
345,103
14.31%
Total Capital Outlay
and Transfers
$
1,195,914
$
2,060,648
$ 2,435,022
$ 2,512,134
$
2,813,125
$ 378,103
15.53%
Department Total:
$
19,405,036
$
18,231,077
$ 22,495,988
$ 22,841,988
$
23,570,910
$ 1,074,922
4.78%
73
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 - General Fund
Department 401 - City Clerk
Mission
The Clerk's Office strives to promote transparency by preserving the city's official records,
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, the Leif Hansen Memorial Park, and the Kenai
Municipal Cemetery.
Organizational Chart
Administrative
Assistant III
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
FY26 Actual
Proposed FY27
Projected FY28
Position Title
FTE
Grade
FTE Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
City Clerk
1
NG
1 NG
1
NG
1
NG
1
NG
1
NG
Administrative
Assistant III _ _
Administrative
Assistant II 1 14 1 14 1
1
15
1
15
1
15
14
Average Overtime Per Position (hours)
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
City Clerk
N/A
N/A
N/A
N/A
N/A
N/A
Administrative
Assistant III
2.5
15
15
15
74
Performance Measures
Fiscal Year
2022
2023
2024
2025
2026*
Total Agenda Packets
Distributed 94 96 102 89 90
Percentage of City Council
Action Agendas Prepared One
Business Day Following the 100% 99% 100% 100% 99%
Meeting
Percentage of City Council
Items Fully Processed within 99% 98% 100% 100% 99%
One Business Day
Percentage of City Council
Minutes Completed for
o 0 0 0 0
publication in the next 99 /0 99 /0 100 /0 100 /0 99/o
Meeting Packet
Total Public Record Requests 76 70 27 46 90
Processed
Average Response Time 5 4 3 3 3
(Business Days)
Total Licenses Issued
22
20
20
23
25
Average Number of days from receipt of application to issuance (mailing) by type
Taxi
1/2
1
0
0
0
Mobile Food
1/2
1
0
0
0
Vendor
Transient
0
0
0
0
0
Merchant/Peddler
Number of Boxes
60
40 28 54 15
Shredded/Destroyed
1,740 lbs.
Obsolete Document
Destruction/Shredded
1,431 lbs. 840 lbs. 1,650 lbs. 500 lbs.
*Projected Figures based on year-to-date
information.
FY26 Department Goals Evaluation
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 and improve efficiency for both the applicant and the City
by providing tools for timely submissions and enhanced accessibility, in support of Imagine
Kenai 2030 City of Kenai Comprehensive Plan Goal 2 - Economic Development.
Not 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.
• Not Achieved.
75
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.
FY27 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 and improve efficiency for both the applicant and the City by
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 address include replacing individual components or a complete system overhaul to
ensure reliable public access to Council meetings, both in real time and through recorded sessions.
76
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: City Clerk
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 189,194
$ 170,714
$ 206,722
$ 206,722
$ 207,205
$ 483
0.23%
113
123
362
362
459
97
26.80%
6,437
2,323
5,449
5,449
4,822
(627)
(11.51%)
2,903
2,552
3,082
3,082
3,081
(1)
(0.03%)
-
-
236
236
-
(236)
(100.00%)
41,641
37,755
44,720
44,720
45,686
966
2.16%
-
72
1,063
1,063
1,063
-
-
454
361
446
446
606
160
35.87%
53,444
52,758
53,444
53,444
40,084
(13,360)
(25.00%)
4,328
3,586
4,650
4,650
4,650
-
-
$ 298,514 $ 270,244 $ 320,174 $ 320,174 $ 307,656 $ (12,518) 3.91%)
Maintenance and Operations
2021
Office Supplies
1,117
915
850
850
750
(100)
(11.76%)
2022
Operating & Repair Supplies
1,278
618
600
600
600
-
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
1,108
945
1,100
1,100
1,425
325
29.55%
2026
Computer Software
19,514
24,338
22,990
22,990
22,280
(710)
(3.09%)
4531
Professional Services
10,555
10,676
15,500
34,900
16,600
1,100
7.10%
4532
Communications
1,073
1,167
1,970
1,970
2,015
45
2.28%
4533
Travel & Transportation
7,685
7,564
10,460
10,460
11,660
1,200
11.47%
4534
Advertising
3,118
6,613
6,600
9,600
6,600
-
-
4535
Printing & Binding
4,595
6,169
8,200
13,200
14,700
6,500
79.27%
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
4538
Repair & Maintenance
-
-
-
-
-
4539
Rentals
50
50
100
200
100
4540
Equip. Fund Pmts.
-
-
-
-
-
4541
Postage
4666
Books
-
-
-
-
-
4667
Dues & Publications
530
573
870
870
870
4999
General Contingency
-
-
-
-
-
5041
Miscellaneous
28
300
300
300
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 50,623 $ 59,656 $ 69,540 $ 97,040 $ 77,900 $ 8,360 12.02%
Capital Outlav & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers
Total Capital Outlay
and Transfers
Department Total
2,192
$ - $ 2,192 $ - $ - $ - $ - -
$ 349,137 $ 332,092 $ 389,714 $ 417,214 $ 385,556 $ (4,158) 1.070/6)
77
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 01 - City Clerk
2022 Operating & Repair Supplies. Miscellaneous supplies. 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 4533 Travel & Transportation. Car allowance, AAMC conference for
replacements, iPad replacement for Deputy Clerk and miscellaneous clerk and deputy clerk, IIMC annual conference, Northwest clerk
items. institute, and other miscellaneous travel.
2026 Computer Software. Includes annual fees for records 4534 Advertising. Election notices, meeting agendas and misc. public
management, email archiving, agenda management, and general notices.
office software, including web hosting software.
4535 Printing & Binding. Ballot printing, copier and printer
maintenance, acid free paper, minute books and paper. Special Project:
By -mail Election Envelopes $6,200.
78
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 - General Fund
Department 403 -Visitor Center
Mission
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 records valuable to Kenai
residents. 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
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
FY23 Actual FY24 Actual FY25 Actual Projected FY26 Proposed FY27 Projected FY28
Position Title FTE Grade FTE Grade FTE Grade FTE Grade FTE Grade FTE 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
Facility Numbers 2022 2023 2024
2025
2026*
(Calendar Year)
Visitors 20,091 23,419 22,732
22,451
22,173
Programs 8 8 8
11
9
Events
8 9 14
14
12
Rentals 21 32 31
31
28
NOTE: Information provided by the Kenai Chamber of Commerce and Visitor Center
'Projected Figures based on available information (average 2023-2025)
FY26 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:
Cultural Engagement and Exhibits. The Facility Manager collaborated with Alaska
Native organizations and local experts to highlight culturally significant areas at the Center.
Achievements include rotating exhibits and a lecture series led by the Facility Manager.
Achieved.
79
2. Tourism and Event Promotion. Partnered with the Facility Manager to promote Kenai
as a destination for cultural and outdoor events, supporting economic growth and
community quality of life. Key programs included the 4th of July festivities, the Annual
Kenai Silver Salmon Derby, the Kenai River Marathon, and Christmas Comes to Kenai.
• Achieved.
3. Grant Funding for Capital Projects. The Facility Manager is establishing a 501(c)(3)
organization to pursue eligible grant funding. While this goal remains in progress, the Facility
Manager successfully supported the Kenai bronze bear sculpture project, securing a
Rasmuson Foundation Grant. The completed sculpture was donated to the City in November,
enhancing the airport as a community gateway.
Not Achieved. Ongoing.
FY27 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
The current Facility Management Services Agreement ends on June 30, 2027, and may be
extended for two successive one-year terms. Before 2019, a single contractor managed both the
Kenai Visitor and Cultural Center and Kenai Tourism and Marketing Services, providing an
integrated approach to visitor engagement. 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 continue
to collaborate with the Kenai Chamber of Commerce, regional tourism and economic
development groups, and businesses to explore opportunities to enhance Kenai's visibility as an
exceptional destination for visitors and businesses.
80
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: Visitor Center
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 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
10,866
2,239
2026
Computer Software
-
-
-
-
-
4531
Professional Services
152,480
118,273
154,980
154,980
154,980
-
4532
Communications
50
252
2,000
2,000
2,120
120
6.00%
4533
Travel & Transportation
-
-
-
-
-
-
-
4534
Advertising
-
-
-
-
-
4535
Printing & Binding
-
-
-
-
-
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
40,803
36,802
43,564
43,564
43,972
408
0.94%
4538
Repair & Maintenance
420
420
480
480
480
-
-
4539
Rentals
-
-
-
-
-
4540
Equip. Fund Pmts.
4541
Postage
4666
Books
-
-
-
4667
Dues & Publications
-
-
-
4999
General Contingency
-
-
5041
Miscellaneous
708
5045
Depreciation
-
-
-
5047
Grants to Agencies
-
-
-
-
-
-
-
Total Maint. and Operations
$
204,619
$
157,986
$ 201,024
$ 201,732
$
201,552
$ 528
0.26%
Capital Outlay & Transfers
8061
Land
-
-
-
-
-
-
-
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
9090
Transfers
-
-
Total Capital Outlay
and Transfers
$
-
$
-
$ -
$ -
$
-
$ -
-
Department Total:
$
204,619
$
157,986
$ 201,024
$ 201,732
$
201,552
$ 528
0.26%
81
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 03 - Visitor Center
4531 Professional Services. Facility management agreement with 4538 Repair & Maintenance Services. Facility security monitoring
operator of Kenai Visitor Center and the Kenai Silver Salmon Derby service.
marketing.
82
Mission
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 - General Fund
Department 411 - 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,
establishes community goals and objectives, and serves as steward of the City's financial
interests, including the City budget and appropriations.
Organizational Chart
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Mayor
1
NG
1
NG
1
NG
1
NG
1 1
NG
1 1
NG
Council Member
6
NG
6
NG
6
NG
6
NG
1 6
NG
1 6
NG
Performance Measures
Fiscal Year
2022
Number of Meetings and Work
Sessions
Legislation Acted On
Voter Turnout
29
150
15%
*Projected Figures based on year-to-date information.
Sales Tax History
2023 2024 2025 2026*
32 28 28 32
151 140 1 123 130
18% 12.85% 10.40% 14.82%
Fiscal Year
2022
2023
2024
2025
2026*
Taxable Sales
296,998,545
307,770,762
314,604,437
342,986,004
334,735,584
Percentage Change
7.9%
3.6%
2.2%
3.3%
3.0%
*Projected Figures based on year-to-date information.
83
Assessed Value History
Fiscal Year 2022 1 2023 2024 1 2025 2026
Real $794,900,500 $871,589,000 $909,613,500 $941,391,200 $1,001,
Oil
51,261,250 49,952,780
47,805,460
42,980,910
51,549,28
Personal
48,183,60
47 683 460
50,078,54
41,377,754
43,956,264
Total
$894,345, 557
$969,225, 440
$1,007,497,507
$1.025,749,864
$1,101,499, 444
FY26 Department Goals
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.
FY27 Department Goals
1. Maintain sustainable housing strategies to improve housing availability and affordability,
supporting incentives for new developments to expand affordable housing in support of
Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 1 - Quality of Life and Goal
3 - Land Use.
2. Maintain business -friendly regulations, taxation, and incentives to attract business,
support local entrepreneurship, and enhance workforce development in support of
Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 2 - Economic Development.
3. Ensure long-term investments in City infrastructure by establishing clear funding priorities
and policies that support safe, reliable roads, utilities, and essential municipal services in
support of Imagine Kenai 2030 City of Kenai Comprehensive Plan Goal 4 - Public
Improvement and Services.
4. Strengthen public relations and civic participation by adopting policies that improve
transparency, accessibility, and two-way communications between the City and its
residents, ensuring meaningful opportunities for public input in City decision -making.
Future Considerations
Provide sufficient funding to replace significant City assets as they near the end of their useful life.
84
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
4538
Repair & Maintenance
4539
Rentals
4540
Equip. Fund Pmts.
4541
Postage
4666
Books
4667
Dues & Publications
4999
General Contingency
5041
Miscellaneous
5045
Depreciation
5047
Grants to Agencies
Fund: 001 - General Fund
Department: Legislative
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Averaqe
FY2026
Budget
FY2027
FY2026 Original
Change
$ 48,001
$ 48,000
$ 48,960 $
48,960
$ 48,000
$ (960)
(1.96%)
696
696
710
710
696
(14)
(1.97%)
2,976
2,976
3,036
3,036
2,976
(60)
(1.98%)
115
104
123
123
137
14
11.38%
$ 52,829 $
$ 51,788
52,829
$ 51,776
$ 51,809
$ (1,020)
1.93%)
-
62
200
200
200
-
-
5,294
3,295
2,800
2,800
5,800
3,000
107.14%
1,273
3,778
1,425
1,425
1,550
125
8.77%
269
581
760
760
730
(30)
(3.95%)
77,000
55,056
70,000
70,000
84,000
14,000
20.00%
333
835
1,100
1,100
1,030
(70)
(6.36%)
7,492
4,298
14,500
14,500
14,500
-
8,332
2,938
2,500
2,500
2,500
-
84
300
300
300
-
5
-
-
-
8,653
8,413
9,150
9,150
9,150
900
771
5,950
5,950
5,950
19,626
30,523
21,100
31,480
21,100
Total Maint. and Operations $ 129,172 $ 110,639 $ 129,785 $ 140,165 $ 146,810 $ 17,025 13.12%
Capital Outlay & Transfers
8061 Land -
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers - -
Total Capital Outlay
and Transfers
Department Total: $ 180,960 $ 162,415 $ 182,614 $ 192,994 $ 198,619 $ 16,005 8.76%
85
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 11 - Legislative
2022 Operating, Repair & Maintenance Supplies. Food,
refreshments and awards. Biennial training event.
2024 Small Tools/Minor Equipment. Replacement of two computers
and two iPads.
4531 Professional Services. Annual City Audit.
4533 Travel & Transportation. Travel to Alaska Municipal League
annual conference and summer meeting in Fairbanks for Council
4534 Advertising. Miscellaneous promotional items/souvenirs for the
City.
5047 Grants to Agencies. Operational or special project grants
provided to local organizations.
Kenai Chamber of Commerce July 4th Celebration
2,600
Kenai Chamber of Commerce holiday fireworks
5,000
Industry Appreciation Day
500
Economic Outlook Forum
500
Bridges Network (Project Homeless Connect)
1,000
Kenai Watershed Forum
2,500
Central Area Rural Transit Systems, Inc.
7,500
Miscellaneous grants to be identified
1,500
$ 21,100
86
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 412 — 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
i
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
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
FY23 Actual FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Administrative
Assistant II
-
-
-
10
10
10
Performance Measures
Fiscal Year
Total Citations
Litigation Costs
2022
2023
2024
2025
2026
769
813
659
641
857*
$ -
$ 95
$ 3,366
$ 11,676
$ -
Collected Citations
$ 96,499
$ 82,201
$ 83,401
$ 96,764
74,562 YTD
Outstanding Citations
Contracts Processed
Ava fable
$ 295,858
205
$ 325,912
189
$ 358,148
311
$ 371,941
210*
238
"Projected Figures based on year-to-date information.
87
FY26 Department Goals Evaluation
Respond to all Public Records Requests within 3 business days. This goal will provide
better service to the public and improve the 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 the quality of life for residents and
visitors by efficiently conducting business that benefits City residents and businesses.
• Achieved.
3. Prosecute all minor offense citations at 90% success rate. This goal will provide better
service to the public and improve the quality of life for residents and visitors by efficiently
conducting business that benefits City residents and businesses.
• Achieved.
FY27 Department Goals
1. Respond to all Public Records Requests within 3 business days. This goal will provide
better service to the public and improve the 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 the quality of life for residents and
visitors by efficiently conducting business that benefits City residents and businesses.
3. Prosecute all minor offense citations at 90% success rate. This goal will provide better
service to the public and improve the quality of life for residents and visitors by efficiently
conducting business that benefits City residents and businesses.
Future Considerations
Continue to meet the mission statement and support the City in its efforts to provide public safety.
88
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Legal
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 275,593
$ 239,093
$ 287,138
$ 287,138
$ 296,299
$ 9,161
3.19%
-
47
-
-
-
-
-
-
-
13,570
13,570
14,007
437
3.22%
3,911
3,408
4,360
4,360
4,499
139
3.19%
60,574
52,791
63,170
63,170
65,186
2,016
3.19%
-
106
1,504
1,504
1,551
47
3.13%
494
441
565
565
594
29
5.13%
53,444
52,847
53,444
53,444
40,084
(13,360)
(25.00%)
7,058
4,461
6,975
6,975
6,975
-
-
$ 401,074 $ 353,194 $ 430,726 $ 430,726 $ 429,195 $ (1,531) 0.36%)
Maintenance and Operations
2021
Office Supplies
86
500
500
500
-
-
2022
Operating & Repair Supplies
-
-
-
-
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
716
726
900
900
975
75
8.33%
2026
Computer Software
796
735
1,280
1,280
1,130
(150)
(11.72%)
4531
Professional Services
11,676
3,200
15,500
15,500
15,500
-
-
4532
Communications
927
972
1,220
1,220
1,250
30
2.46%
4533
Travel& Transportation
4,743
5,739
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
431
1,410
2,975
2,975
2,925
(50)
(1.68%)
4667
Dues & Publications
1,544
1,459
2,000
2,000
2,000
-
4999
General Contingency
-
-
-
-
-
5041
Miscellaneous
68
104
500
500
500
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 20,901 $ 14,431 $ 35,875 $ 35,875 $ 35,780 $ (95) (0.26%)
Capital Outlav & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers
Total Capital Outlay
and Transfers
Department Total
$ 421,975 $ 367,625 $ 466,601 $ 466,601 $ 464,975 $ (1,626) 0.350/6)
89
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 12 - Legal
2026 Computer Software. Includes annual fees for general office 4533 Travel & Transportation. Includes funds for continuing
softwares. education of department staff, City Attorney automobile allowance,
and travel related to litigation.
4531 Professional Services. Funds for outside legal council and 4666 Books. Westlaw subscription, Alaska Rules of Court, Alaska
process serving services should they be necessary. Directory of Attorneys, Alaska State Statues, etc.
90
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 413 — City Manager
Mission
To serve the citizens of Kenai by supporting the City Council and leading City operations to ensure
essential services, quality of life, future planning, and continuous service improvement that reflects
community priorities.
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 oversees the City's budget, finances, and administrative operations, and provides policy
recommendations and guidance to the City Council.
Organizational Chart
City Manager
Assistant to the
City Manager /
Special Projects
Coordinator
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE
Grade
FTE
I Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
City Manager
1
NG
1
NG
1
NG
1
NG
1
NG
1
NG
Assistant to City
Manager/ Special 1
Projects Coordinator
Temporary Grant
Writer 1
23
1
23
1
23
1
23
1
23
1
23
T15
1
T15
-
-
-
-
-
-
-
-
Average Overtime Per Position (hours)
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
City Manager
N/A
N/A
N/A
N/A
N/A
N/A
Assistant to City
Manager/ Special
0
0
0
0
10
10
Projects Coordinator
Temporary Grant
Writer
-
-
-
-
-
-
91
Performance Measures
Fiscal Year
2022
2023
2024
2025
2026*
Percent of Department Goals Met
83%
86%
83%
85%
85%*
*Projected Figures based on year-to-date information. "Estimated reduction COVID-19 Impact
FY26 Department Goals Evaluation
1. Budget Preparation and Adoption. The FY26 annual budget was prepared and
presented to the City Council in compliance with applicable financial regulations and
reporting standards. The adopted budget reflects Council priorities and supports essential
services. The process was completed on schedule, with input from the department and
Council direction.
• Achieved.
2. Employee Engagement and Development. Citywide training was provided through the
Target Solutions platform, as well as Generative Al training and leadership development
for Department Heads.
Administration supported cross -departmental coordination through regular meetings,
coordination of the Administrative Assistants Working Group, and the Annual Employee
Appreciation Event.
• Achieved.
3. Support Community Development. Progress continued on initiatives related to quality
of life, economic development, and land use. Administration collaborated on a joint
Community Development Block Grant (CDBG) application to support infrastructure
improvements for low-income and senior housing and met with federal, regional, and local
partners regarding residential and commercial development. Review of subdivision, utility,
and infrastructure standards is ongoing.
Meetings were coordinated with the Kenaitze Indian Tribe and the Salamatof Tribe. Business
outreach was conducted along the Kenai Spur Highway corridor.
Administration supported the completion of the Kenai bronze bear sculpture project, securing
a Rasmuson Foundation Grant. The sculpture was donated to the City in November and
enhances the airport as a community gateway.
• Substantially Achieved. Ongoing.
4. Strengthen Communication and Public Engagement. Regular department head
meetings and policy coordination supported internal communication.
Administration managed the City's first statistically valid community survey since 2007,
prepared the annual State of the City presentation, and coordinated development of the City's
first Popular Annual Financial Report (PAFR) in partnership with Finance.
Public outreach included coordinated promotions with the City's marketing consultant and the
Kenai Chamber of Commerce and Visitor Center, as well as the continuation of the City's
radio advertising program. The Administration also supported the transition of the Challenger
Center to City ownership.
• Achieved.
92
FY27 Department Goals
1. Budget Preparation and Adoption
Prepare and present the annual budget to the City Council in compliance with financial
regulations, reporting standards, and Council priorities.
2. Employee Engagement and Development
Provide at least one professional development or training opportunity for all administrative
staff to enhance efficiency, service delivery, and teamwork.
3. Support Community Development
Advance community development initiatives aligned with Imagine Kenai 2030 Goals
(Goals 1-3: Quality of Life, Economic Development, and Land Use) and the 2025
Community Survey, including economic development, local business growth,
infrastructure improvements, and housing affordability.
a) Implement at least one new policy or initiative to improve Kenai's business -friendly
environment.
b) Develop and present at least one development proposal to the City Council.
c) Launch at least three initiatives addressing survey -identified priorities: jobs, small
business support, infrastructure, and housing availability/affordability.
Future Considerations
The 2025 Community Survey demonstrated that Kenai residents prioritize jobs, economic development,
local business support, infrastructure, and housing availability and affordability. Looking ahead, the
potential Alaska LNG project could significantly impact the local economy, workforce, and infrastructure
needs. The City Manager's office will continue to focus on initiatives that support business growth, job
creation, and essential services while ensuring public participation and effective administration in
response to these evolving opportunities and community priorities.
93
Account
Expense
Number
Description
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
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: City Manager
Five year Original
FY2025 Historical Budget
Actual Average FY2026
Increase
Amended Proposed (Decrease) %
Budget FY2027 FY2026 Original Change
$ 291,533 $ 261,948 $ 303,557 $ 303,557 $ 314,589 $ 11,032
77
15
814
814
844
30
10,782
6,612
15,177
15,177
15,685
508
4,318
3,860
4,633
4,633
4,802
169
-
271
-
-
-
-
64,153
56,844
66,962
66,962
69,396
2,434
-
45
1,598
1,598
1,656
58
700
561
671
671
945
274
53,444
58,564
53,444
53,444
40,084
(13,360)
9,504
5,089
9,300
9,300
9,300
-
$ 434,511 $
393,809 $
456,156 $
456,156 $
457,301 $
1,145
3.63%
3.69%
3.35%
3.65%
3.63%
3.63%
40.83%
(25.00%)
0.25%
Maintenance and Operations
2021
Office Supplies
42
300
300
300
-
-
2022
Operating & Repair Supplies
-
-
-
-
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
955
1,432
1,200
1,200
1,300
100
8.33%
2026
Computer Software
1,322
1,314
1,620
1,620
2,250
630
38.89%
4531
Professional Services
37,420
60,280
60,000
60,000
95,000
35,000
58.33%
4532
Communications
1,719
1,530
2,440
2,440
2,500
60
2.46%
4533
Travel & Transportation
11,203
9,505
17,600
13,700
17,600
-
-
4534
Advertising
-
968
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
1,750
1,556
1,900
1,900
1,900
-
4999
General Contingency
-
-
-
-
-
-
-
5041
Miscellaneous
551
600
500
500
1,000
500
100.00%
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 54,920 $ 77,227 $ 87,560 $ 83,660 $ 123,850 $ 36,290 41.45%
Capital Outlay & Transfers
8061 Land - - - - - - -
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers -
Total Capital Outlay
and Transfers $ - $ - $ - $ - $ - $ - -
Department Total: $ 489,431 $ 471,036 $ 543,716 $ 539,816 $ 581,151 $ 37,435 6.89%
94
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 13 - City Manager
2024 Small Tools/Minor Equipment. Charge for 4 computer 4531 Professional Services. Marketing and tourism professional
replacements. services and Strategic Plan Development.
2026 Computer Software. Includes annual fees for general office 4533 Travel & Transportation. Car allowance, training and travel
software. expenses for City Manager and Assistant to City Manager.
95
City of Kenai
Fiscal Year 2027 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
City Manager
Human Resources
Director
Staffing
Performance Measures
Calendar Year 12022 2023 2024
Total Recruitments 26 25 22
Regular Full-time & Part-time Positions
Annual Turnover Rate 21% 19% 17%
Regular Full-time & Part-time Positions
Average Number of Applicants g 13 14
Regular Full-time & Part-time Positions
Average Number of Days to Fill No Data No Data 70
Vacant Positions
*Projected Figures based on year-to-date information.
2025
2026*
27
25
19%
18%
16
15
69
68
96
FY26 Department Goals Evaluation
The following goals supported 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.
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.
Achieved.
2. Develop and distribute a Supervisor Guidebook covering key management topics, to
provide supervisors with guidance on City policies and best practices.
• Achieved
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.
• Substantially Achieved. Employee files have been organized, cataloged, and properly
labeled. Entry of files into the RMS SIMPLE Records Manager has begun and will
continue.
FY27 Department Goals
The following goals continue to support the Comprehensive Plan Goal 4 by enhancing workforce
effectiveness and operational compliance.
1. Create a comprehensive HR Desk Manual documenting key processes, procedures, and
responsibilities within the Human Resources Department. The manual will serve as a
reference for current staff, support continuity in the event of turnover or absences, and
provide a foundation for onboarding and cross -training.
2. Partner with the Alaska Public Risk Alliance (APRA) to provide supervisor training.
Coordinate with APRA to offer at least two training sessions in FY27 with a goal of at least
90% supervisor participation.
3. Establish a standardized process for digitizing archived employee files and scanning them
into Laserfiche, completing approximately 50-75 files per quarter, maintaining accurate
indexing and compliance with retention standards.
Future Considerations
Ensuring continuity of operations is a key priority for the City. Human Resources can support this
by documenting key processes, maintaining up-to-date procedures, and facilitating cross -training
initiatives to help preserve institutional knowledge and minimize operational disruptions.
The Human Resources Department is currently staffed by one employee, which meets FY27 needs.
However, as recruitment, onboarding, performance evaluations, supervisor training, records
management, benefits administration, and compliance responsibilities continue to grow, additional
part-time support may be needed in the future to maintain coverage during absences and support
ongoing operational efficiency.
97
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: Human Resources
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$
111,293
$
101,647
$ 116,855
$ 116,855
$ 122,730
$
5,875
5.03%
0200
Overtime
-
-
-
-
-
-
-
0250
Holiday Pay
-
-
-
-
-
-
0300
Leave
-
37
3,134
3,134
3,286
152
4.85%
0400
Medicare
1,647
1,466
1,740
1,740
1,828
88
5.06%
0450
Social Security
-
-
-
-
-
-
-
0500
PERS
24,484
22,365
25,708
25,708
27,001
1,293
5.03%
0600
Unemployment Insurance
-
51
600
600
630
30
5.00%
0700
Workers Compensation
267
222
302
302
360
58
19.21%
0800
Health & Life Insurance
26,722
26,423
26,722
26,722
20,042
(6,680)
(25.00%)
0900
Supplemental Retirement
2,325
1,686
2,325
2,325
2,325
-
-
Total Salaries & Benefits
$
166,738
$
153,897
$ 177,386
$ 177,386
$ 178,202
$
816
0.46%
Maintenance and Operations
2021
Office Supplies
98
168
500
500
500
-
-
2022
Operating & Repair Supplies
-
-
-
-
-
-
-
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
603
1,185
300
300
325
25
8.33%
2026
Computer Software
6,425
5,685
6,780
6,780
7,130
350
5.16%
4531
Professional Services
5,201
6,362
300
300
500
200
66.67%
4532
Communications
748
698
970
970
985
15
1.55%
4533
Travel & Transportation
4,527
2,436
5,750
5,750
5,950
200
3.48%
4534
Advertising
148
331
750
750
450
(300)
(40.00%)
4535
Printing & Binding
-
-
-
-
-
-
4536
Insurance
-
-
4537
Utilities
-
4538
Repair & Maintenance
4539
Rentals
4540
Equip. Fund Pmts.
4541
Postage
4666
Books
-
-
-
-
-
-
4667
Dues & Publications
475
364
600
600
549
(51)
(8.50%)
4999
General Contingency
-
-
-
-
-
-
5041
Miscellaneous
11,703
4,049
12,000
12,000
12,000
5045
Depreciation
-
-
-
-
-
-
-
5047
Grants to Agencies
-
-
-
-
-
-
-
Total Maint. and Operations
$
29,928
$
21,278
$ 27,950
$ 27,950
$ 28,389
$
439
1.57%
Capital Outlay & Transfers
8061
Land
-
-
-
-
-
-
-
8062
Buildings
-
8063
Improvements
8064
Machinery & Equipment
9090
Transfers
-
-
Total Capital Outlay
and Transfers
$
-
$
-
$ -
$ -
$ -
$
-
-
Department Total:
$
196,666
$
175,175
$ 205,336
$ 205,336
$ 206,591
$
1,255
0.61%
98
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 14 - Human Resources
2021 Office Supplies. Miscellaneous supplies. 4534 Advertising. Advertising for Job Fair.
4531 Professional Services. Consulting. 4667 Dues & Publications. SHRM annual membership and PRH
recertification exam fee.
4533 Travel & Transportation. Travel for Conference. 5041 Miscellaneous. Education Assistance Program.
99
City of Kenai
Fiscal Year 2027 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 accounts 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
City Manager
Finance Director
Information
Technology
Manager
Controller
System Desktop Support Administrative Accounting Accounting
Administrator Technician Assistant I Technician I Technician II
Staffing
FY23 Actual
FY24 Actual
FY25
Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Finance Director
1
29
1
29
1
28
1
28
1
28
1
28
Controller
1
25
1
25
1
25
1
25
1
25
1
25
23
IT Manager 1 23 1 23 .98
.98
23
.98
23
.98
23
IT System
Administrator
-
-
-
-
-
-
-
1
19
1
19
-
Desktop Support
Technician
.5I
13
.5
13
.58
.58
15
.58
15
.58
15
15
Accounting Tech II
1
16
1
16
1
16
1
16
1
16
1
16
14
Accounting Tech 1 .5 15 .5 15 .5
.5
14
.5
14
.5
14
Administrative
Assistant 1
.32
13
.32
13
.32
13
.32
13
.32
13
.32
13
T6
IT Intern .1 T6 - T6 -
-
T6
-
T6
-
T6
100
Average Overtime Per Position (hours)
Position Title
FY23 Actual
FY24
FY25 Actual
FY26
FY27
FY28
Actual
Budgeted
Requested
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
24
4
10
45
20
20
Desktop Support
Technician
0
0
0
0
0
0
Accounting Tech II
0
0
2.76
0
0
0
Accounting Tech I
0
0
4
10
10
10
Administrative
0
0
0
0
0
0
Assistant I
Performance Measures
Fiscal Year
2022
2023
2024
2025
2026*
Purchase Orders
2,279
2,392
2,490
2,546
2,475
Vendor Checks
2,908
3,279
3,180
2.953
2,796
Payroll Checks
3,534
4,580
4,625
4,135
3,842
Utility Customers
2,033
2,044
2,050
2,080
2,095
Paper Invoices
21,321
20,988
20,712
19,886
19,711
Electronic Invoices
4,816
5,380
5,868
6,504
6,955
Customers on AutoPay
897
919
1,000
1,025
1,046
Federal Grants
24
13
12
11
9
State Grants
5
7
7
7
6
FTE's per IT Staff
69
1 76 76
76
48
"Projected Figures based on year-to-date information.
FY26 Department Goals Evaluation
1. The IT department will evaluate the cybersecurity assessment, recommend, and
implement cybersecurity improvements.
• Achieved. The cybersecurity plan is on track. We selected a vendor to develop and
document a Disaster Recovery Plan. Policies are being developed. Continual
ongoing project.
2. Complete the automation of the P-card process and update the P-card policy to support
the process.
• Not Achieved. This was paused until our banking services RFP process is
completed. This will allow us to ensure our system aligns with the selected bank.
Continual ongoing project.
3. Complete the documentation of 10 department policies and procedures in FY26, with a goal
of completing the remaining policies and procedures in FY27.
• Achieved.
FY27 Department Goals
1. Implement changes in cybersecurity improvements, completing the FY26 goals outlined
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 FY27.
101
Future Considerations
The Finance Department currently operates with Accounting Technician positions and a Controller,
without an intermediate professional accounting -level position. As financial reporting requirements,
internal control expectations, and analytical responsibilities continue to expand, the Department will
need to evaluate adding an Accountant position to provide professional -level accounting support
between the Accounting Technicians and the Controller. Establishing this position would strengthen
financial oversight, enhance the Department's capacity to perform complex reconciliations and
financial reporting functions, and support operational continuity and succession planning. While
funding for this position is not proposed in the current budget cycle, it may be considered in future
budget discussions as the City evaluates long-term staffing needs within the Finance Department.
102
Account
Expense
Number
Description
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
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: Finance
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 520,849
$ 470,518
$ 508,317 $
508,317
$ 627,148
$ 118,831
23.38%
1,059
979
215
215
1,959
1,744
811.16%
18,707
8,971
16,587
16,587
21,793
5,206
31.39%
7,688
6,828
7,614
7,614
9,439
1,825
23.97%
727
472
-
-
-
-
-
112,021
101,235
111,877
111,877
138,404
26,527
23.71%
-
217
2,626
2,626
3,255
629
23.95%
934
877
1,322
1,322
1,859
537
40.62%
126,288
124,066
125,350
125,350
116,093
(9,257)
(7.38%)
18,825
10,725
17,150
17,150
19,397
2,247
13.10%
$ 807,098
$ 724,888
$ 791,058 $
791,058
$ 939,347
$ 148,289
18.75%
Maintenance and Operations
2021
Office Supplies
2,919
3,337
5,000
5,000
5,000
-
-
2022
Operating & Repair Supplies
-
-
-
-
-
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
4,747
5,357
4,900
5,232
13,275
8,375
170.92%
2026
Computer Software
51,359
39,713
59,585
59,585
61,705
2,120
3.56%
4531
Professional Services
105,693
78,441
109,954
109,954
128,850
18,896
17.19%
4532
Communications
2,625
2,803
3,660
3,660
4,470
810
22.13%
4533
Travel & Transportation
6,828
7,512
19,430
19,430
21,690
2,260
11.63%
4534
Advertising
542
584
800
800
800
-
-
4535
Printing & Binding
893
221
7,500
7,500
7,500
4536
Insurance
-
-
-
-
-
-
4537
Utilities
4538
Repair & Maintenance
4539
Rentals
4540
Equip. Fund Pmts.
4541
Postage
4666
Books
-
-
-
-
-
4667
Dues & Publications
630
952
2,040
2,040
2,040
4999
General Contingency
-
-
-
-
-
5041
Miscellaneous
56
158
500
500
500
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 176,292 $ 139,078 $ 213,369 $ 213,701 $ 245,830 $ 32,461 15.21%
Capital Outlay & Transfers
8061 Land -
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers -
Total Capital Outlay
and Transfers $ - $ - $ - $ - $ - $ - -
Department Total: $ 983,390 $ 863,966 $ 1,004,427 $ 1,004,759 $ 1,185,177 $ 180,750 18.00%
103
City of Kenai
Fiscal Year 2027 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 4535 Printing & Binding. City PAFR (Popular Annual Fina
software's, Caselle financial management software, Laserfiche LSAP Report).
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.
4531 Professional Services. FICA Administration fees, online sales
tax commission fees and Laserfiche support. Special Project:
Website Redesign $10,000.
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.
104
City of Kenai
Fiscal Year 2027 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 21 — City
Airport Reserve Lands and Title 22 City -Owned Lands through the City Manager's Office in
coordination with the Planning and Zoning Department.
Organizational Chart
City Manager
Planning Director
Administrative
Assistant III
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Planning
Director
N/A
N/A
N/A
N/A
N/A
N/A
.05
24
.05
24
.05
24
Administrative
N/A
N/A
N/A
N/A
N/A
N/A
15
15
15
Assistant III
.5
.75
.75
Performance Measures
Fiscal Year
Existing Leases
New Leases
2022
2023
2024
2025
2026*
19
22
22
24
20
1
0
2
0
0
Lease Amendments/Extensions
2
2
4
0
0
Lease Terminations
0
0
0
0
1
Land Acquisitions
4
0
2
0
0
Land Sales/Donations
4
0
2
12
0
Special Use Permits 4 4
Shore Fisheries 10 10
5
5
2
10
10
10
Note: General Fund Land does not include Airport Lands.
*Projected Figures based on year-to-date information
105
Airport Fund Leases
Fiscal Year
2022
2023
2024
2025
2026*
Existing Leases
65
42
42
43
42
New Leases
5
0
4
2
2
Lease Amendments/Extensions
-
6
4
0
0
Lease Terminations
Land Acquisitions
Development Incentives Applications
Land Sales
Special Use Permits
1
0
2
2
2
1
0
1
0
1
3
1
0
0
0
0
2
3
0
4 2
1 2 2
0
1 4
*Projected Figures based on year-to-date information.
FY26 Department Goals Evaluation
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.
• Achieved. This map is also being used to determine subsurface mineral rights and
track which City -owned lands have been released by the FAA to date. Expected final
draft in Spring 2026.
2. Recreate the Airport Reserve Lease App (GIS map) of available lease parcels.
• Not Achieved. Awaiting the final Airport Layout Plan from the consultant working on the
Airport Master Plan. One property is available as of February 2026.
3. Create and update a comprehensive GIS map of all city lands to support internal
operations, project planning and management, and reporting.
• Achieved. This map is also being used to determine subsurface mineral rights and
track which City -owned lands have been released by the FAA to date. Expected final
draft in Spring 2026.
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.
• Achieved. Rezoning efforts in 2025 and 2026 are moving the City toward better
alignment.
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.
• Not Achieved. Deferred goal to FY2027.
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.
• Partially Achieved. Working with the developer to make Dena'ina Point subdivision a
viable project.
106
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.
• Partially Achieved. Need drone aerial imagery for newly updated brochure. Anticipated
completion in Spring or Summer 2026, may be completed in early FY2027, pending
weather and drone availability.
8. Configure an existing software subscription to manage leases and implement a solution to
streamline the City's process of lease management.
• Not Achieved. The lease database has been reconfigured and updated. Once the
database is completed, automated reminders will be set up for the Lands Management
Analyst and the Planning Director in the Monday. com task management software.
FY27 Department Goals
1. Complete & Implement new Lease Database with hyperlinks to fully digitized lease files.
2. Create an interactive map for available lands within the City of Kenai.
3. Review and suggest updates to Titles 21 & 22.
Future Considerations
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. Additional considerations would
include an economic development webpage showcasing city -owned properties, as well as other
privately held vacant lands ready for improvements or divestment.
Further work is needed to ensure that the Kenai Municipal Airport and the City of Kenai Planning &
Zoning Department have accurate, up-to-date mapping and land records. This will streamline
project planning processes and make data sharing easier during the development of various Master
Plans and the upcoming update to the City's Comprehensive Plan.
107
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
4538
Repair & Maintenance
4539
Rentals
4540
Equip. Fund Pmts.
4541
Postage
4666
Books
4667
Dues & Publications
4999
General Contingency
5041
Miscellaneous
5045
Depreciation
5047
Grants to Agencies
Fund: 001 - General Fund
Department: Land Administration
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Averaqe
FY2026
Budget
FY2027
FY2026 Original
Change
$
$
$ 37,285 $
37,285
$ 55,655
$ 18,370
49.27%
574
574
1,012
438
76.31 %
549
549
821
272
49.54%
8,203
8,203
12,244
4,041
49.26%
189
189
283
94
49.74%
-
-
96
96
162
66
68.75%
-
-
14,697
14,697
16,033
1,336
9.09%
2,441
2,441
1,860
(581)
23.80%)
64,034 $
64,034
$ 88,070
$ 24,036
37.54%
79
200
200
200
-
-
70
10,000
-
-
-
-
-
1,000
1,000
-
45,958
29,679
12,000
50,960
32,000
20,000
166.67%
-
-
-
200
720
720
-
-
-
-
-
180
180
-
343
233
250
2,050
2,000
1,750
700.00%
-
59
250
250
750
500
200.00%
-
-
-
16,000
16,000
16,000
-
1,135
957
3,300
56,980
89,450
86,150
2,610.61%
-
-
-
4,770
-
-
114
214
200
200
250
50
25.00%
19,846
3,969
30,000
36,458
30,000
Total Maint. and Operations $ 67,396 $ 35,260 $ 46,200 $ 178,068 $ 172,550 $ 126,350 273.48%
Capital Outlay & Transfers
8061 Land 2,425 -
8062 Buildings -
8063 Improvements
8064 Machinery & Equipment
9090 Transfers - -
Total Capital Outlay
and Transfers $ - $ 2,425 $ - $ - $ - $ - -
Department Total: $ 67,396 $ 37,685 $ 110,234 $ 242,102 $ 260,620 $ 150,386 136.42%
108
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 16 - Land Administration
4531 Professional Services. Cost of surveys and subdivisions, and
lease recordings.
4535 Printing and Binding. Cost of Noticing signs.
4536 Insurance. Challenger Center insurance
4537 Utilities. Includes Peninsula Oilers Water and Sewer and
Challenger Center utilities.
5041 Miscellaneous. Recording fees for leased parcels.
5047 Grant to Other Agencies. Storefront and
Improvement grants.
109
City of Kenai
Fiscal Year 2027 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 covers administrative expenditures not accounted for by any
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, postage for City Hall, and City-wide information technology costs, including software and
system maintenance. 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
City Manager
Janitor
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE Grade
FTE
Grade
FTE
Grade
FTE Grade
FTE Grade
FTE
Grade
Janitor
.30 3
.30
5
.35
6
.35 6
.70 6
.70
6
110
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Non -Departmental
Five year Original
FY2025 Historical Budget
Actual Average FY2026
Increase
Amended Proposed (Decrease) %
Budget FY2027 FY2026 Original Change
$ 11,323 $
9,298 $
13,919 $
13,919 $
28,028 $
14,109
169
137
202
202
407
205
724
587
863
863
1,738
875
348,765
381,160
541,742
541,742
730,882
189,140
-
4
70
70
140
70
170
128
219
219
462
243
$ 361,151 $ 391,314 $ 557,015 $ 557,015 $ 761,657 $ 204,642
101.37%
101.49%
101.39%
34.91 %
100.00%
110.96%
36.74%
Maintenance and Operations
2021
Office Supplies
403
172
500
500
500
-
-
2022
Operating & Repair Supplies
861
2,826
500
500
500
-
-
2023
Repair & Maintenance Supplies
1,230
773
1,500
1,500
1,500
-
-
2024
Small Tools/Minor Equipment
9,835
8,798
7,000
18,200
7,000
-
-
2026
Computer Software
59,858
30,945
99,700
86,700
64,700
(35,000)
(35.11%)
4531
Professional Services
1,097
19,051
43,000
61,000
3,000
(40,000)
(93.02%)
4532
Communications
978
941
20,980
20,980
1,430
(19,550)
(93.18%)
4533
Travel & Transportation
(9,528)
(10,042)
-
-
-
4534
Advertising
5,788
1,158
14,000
14,000
14,000
4535
Printing & Binding
5,159
6,319
7,500
7,500
7,500
-
-
4536
Insurance
381,636
342,027
473,567
473,567
504,693
31,126
6.57%
4537
Utilities
47,345
44,316
48,160
48,160
50,259
2,099
4.36%
4538
Repair & Maintenance
1,738
1,816
2,280
2,280
2,280
-
-
4539
Rentals
68,234
63,522
69,735
69,735
71,199
1,464
2.10%
4540
Equip. Fund Pmts.
44,925
40,438
47,532
47,532
47,532
-
-
4541
Postage
4,598
4,421
8,000
8,000
8,000
4666
Books
-
-
-
-
-
4667
Dues & Publications
-
-
-
-
-
4999
General Contingency
-
-
90,000
87,792
90,000
-
-
5041
Miscellaneous
9,338
8,534
7,500
11,400
10,000
2,500
33.33%
5045
Depreciation
-
-
-
-
-
-
-
5047
Grants to Agencies
-
154,200
Total Maint. and Operations $ 633,495 $ 720,215 $ 941,454 $ 959,346 $ 884,093 $ (57,361) 6.09%)
Capital Outlay & Transfers
8061
Land
-
8062
Buildings
8063
Improvements
-
-
-
8064
Machinery & Equipment
- 7,812
23,000
24,800 -
(23,000)
(100.00%)
9090
Transfers
1,140,730 1,943,032
2,412,022
2,413,134 2,757,125
345,103
14.31%
Total Capital Outlay
and Transfers
$ 1,140,730 $ 1,950,844
$ 2,435,022
$ 2,437,934 $ 2,757,125 $
322,103
13.23%
Department Total:
$ 2,135,376 $ 3,062,373
$ 3,933,491
$ 3,954,295 $ 4,402,875 $
469,384
11.93%
fiffil
City of Kenai
Fiscal Year 2027 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.
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), $40,961 and the Automated Flight Service Station lot,
$30,238.
4531 Professional Services. Network technical support. 5041 Miscellaneous. Employee Appreciation.
Cybersecurity managed detection and response service.
4532 Communications. Three phones and City Hall elevator phone. 9090 Transfers. To account for fund transfers to other funds of the
City for operations or capital projects.
Debt Service $ 125,375
4534 Advertising. City-wide radio advertising. Senior Citizen Fund for operations 251,750
Capital Plan 2,380,000
$ 2,757,125
ISM
City of Kenai
Fiscal Year 2027 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 City's current and future planning needs.
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
Administrative
Assistant III
Staffing
City Manager
Planning Director
Administrative
Assistant II
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE
Grade
FTE Grade
FTE Grade
FTE
Grade
FTE
Grade
FTE
Grade
Planning
Director
.7
23
.7 24
.7 24
.65
24
.65
24
.65
24
Administrative
Assistant III
1
15
1 15
1 15
.5
15
.25
15
.25
15
Administrative
Assistant II
.5 14
.5 14
.5
14
.6
14
.6
14
Planning &
Zoning
7
NG
7 NG
7 NG
7
NG
7
NG
7
NG
Commissioner
Average Overtime Per Position (hours)
Position Title FY23 Actual
FY24 Actual
Planning
Director N/A
N/A
Administrative
Assistant III 3.5
0
Planning &
Zoning N/A
N/A
Commissioner
FY25 Actual Projected FY26 Proposed FY27 Projected FY28
N/A N/A N/A N/A
3 0 0 0
N/A N/A N/A N/A
113
Performance Measures
Fiscal Year
Conditional Use Permits
2022
2023
2024
2025
2026*
10
7
8
9
7
Preliminary Plats
6
11
12
20
3
Others, including Site Plan
23
18
24
3
3
Total Permits
Code Violations
Kenai Municipal Code
Changes
39
36
44
32
13
9
1
34
25
45
27
3 4
3 1
*Projected Figures based on year-to-date information.
FY26 Department Goals Evaluation
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.
• Partially Achieved. Planning & Zoning Commission initiated review of CUP
process. Other changes were made due to the Harbor Commission's sunset.
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.
• Achieved. Rezoning efforts along N. Forest Drive and Redoubt Avenue
eliminated CUPs.
3. Initiate work on updating the City of Kenai Hazard Mitigation Plan.
• Not Achieved. The federal government eliminated the grant funding program
used for this effort. No additional funding was made available.
4. Prepare staff for the upcoming FY27 Comprehensive Plan update process.
• Achieved. Zoning changes and elimination of split zones are complete.
5. Develop an initial Economic Development framework to guide efforts for future
investments in the community.
• Not Achieved. Defer this goal to FY2027.
6. Continue to progress the Waterfront Redevelopment project by seeking grants for
the design of potential alternatives for development.
• Not Achieved. Defer this goal to FY2027.
ME
FY27 Department Goals
1. Undertake a full review of the Code Enforcement program. Ensure compliance with
internal policies and make suggestions for Kenai Municipal Code changes, if needed.
2. Review and update the Conditional Use Permitting process in conjunction with the
Planning & Zoning Commission.
3. Implement a new records retention policy and eliminate duplicative records. Strive for a
less paper -based department, and continue to streamline/automate procedures where
possible.
4. Review public notification processes to ensure the widest possible distribution to the
residents of Kenai.
5. Review and suggest updates to Title 14.
6. Develop a new Comprehensive Plan for the City of Kenai with a horizon year of 2050.
Future Considerations
The City's Comprehensive Plan is now 10 years old and needs to be updated to reflect the
community's evolving needs. This plan will likely be headed up by a consultant and
augmented by Planning Department staff, with initial efforts kicking off in Summer 2026.
Based on feedback from the City's residents in a survey, the development of a new city
economic development strategy is also being considered to bolster growth over the next few
years.
A full review of KMC Titles 14, 21, & 22 is recommended to ensure development is not stymied
by vague or conflicting regulations. Also, all forms and applications will need to be reviewed
and updated to streamline development processes.
115
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Planning and Zoning
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 170,617
$ 132,473
$ 133,271 $
133,271
$ 127,310
$ (5,961)
(4.47%)
133
68
-
-
-
-
4,988
3,842
2,044
2,044
1,411
(633)
(30.97%)
2,599
1,944
1,962
1,962
1,866
(96)
(4.89%)
515
829
-
-
-
-
33,389
27,122
29,320
29,320
28,008
(1,312)
(4.47%)
-
57
677
677
643
(34)
(5.02%)
410
286
342
342
368
26
7.60%
72,149
50,264
44,091
44,091
18,037
(26,054)
(59.09%)
6,702
2,792
5,746
5,746
4,357
(1,389)
24.17%)
$ 291,502
$ 219,677
$ 217,453 $
217,453
$ 182,000
$ (35,453)
16.30%)
Maintenance and Operations
2021
Office Supplies
359
493
500
500
1,000
500
100.00%
2022
Operating & Repair Supplies
-
277
500
500
1,000
500
100.00%
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
2,839
2,028
2,100
2,100
4,300
2,200
104.76%
2026
Computer Software
9,311
5,169
9,090
9,090
6,320
(2,770)
(30.47%)
4531
Professional Services
1,007
2,056
2,500
2,500
2,500
-
4532
Communications
946
802
2,190
2,190
1,515
(675)
(30.82%)
4533
Travel & Transportation
10,677
5,310
8,360
8,360
8,180
(180)
(2.15%)
4534
Advertising
2,856
2,837
2,500
2,500
3,800
1,300
52.00%
4535
Printing & Binding
1,347
637
2,500
2,500
2,250
(250)
(10.00%)
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
4538
Repair & Maintenance
4539
Rentals
4540
Equip. Fund Pmts.
4541
Postage
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
898
924
1,300
1,300
1,410
110
8.46%
4999
General Contingency
-
-
-
-
-
-
-
5041
Miscellaneous
191
3,098
500
500
500
5045
Depreciation
-
-
-
-
-
-
5047
Grants to Agencies
7,108
3,422
-
3,542
-
-
-
Total Maint. and Operations $
37,539 $
27,053 $
32,040 $
35,582 $
32,775 $
735
2.29%
Capital Outlay & Transfers
8061 Land -
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers - -
Total Capital Outlay
and Transfers
Department Total: $ 329,041 $ 246,730 $ 249,493 $ 253,035 $ 214,775 $ (34,718) 13.920/6)
116
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 19 - Planning & Zoning
2024 Small Tools/Minor Equipment. Charge for (4) four computer
(2) iPad replacements, and office chair replacements.
4531 Professional Services. Tow services for junk/abandoned
vehicles.
4533 Travel & Transportation. Includes AKAPA Conference travel fc
department staff and planning commissioners training. Car allowance.
4667 Dues & Publications. APA Association dues and publications,
continuing education, miscellaneous subscriptions and dues.
fifin
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 - General Fund
Department 420 - 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 employees and keeps them informed
about workplace safety and health, as well as current safety issues, rules, and regulations.
Safety is the responsibility of all employees.
Staffing
P<
N/A
FY23 Actual
FY24 Actual
Projected FY25
Proposed FY26
Projected FY27
isition Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Performance Measures
Fiscal Year 2022
Workers Compensation Claims 16
OSHA 300 Cases 6
Total Cases of Days Away from Work 4
Total cases of Days of Job Transfer or 0
Restriction
Safety Committee Meetings (annual) 0*
2023
2024
2025
2026**
18
7
9
3
8
4
5
1
3
2
2
1
2
2
2
0
4
0
4
3
*COVID affected the normal schedule; the lack of a Building Official affected scheduled meetings
**Year-to-date figures as of March 31. 2026
FY26 Department Goals Evaluation
1. Qualify for full safety incentives from the new insurance provider and revise the safety
program to meet their requirements
• Achieved. Safety Meetings are occurring, and necessary employee training is being
completed.
2. Develop policy and procedure for accident reporting, near -miss safety reporting, and
updating the SIDS database for departments/buildings.
• Partially Achieved. New SDS software is being implemented for updating the SDS
database. Policies and procedures to be developed.
MU-1
FY27 Department Goals
1. Qualify for full safety incentives from the new insurance provider and revise the 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.
2. Develop policy and procedure for accident reporting, near -miss safety reporting, and
updating the SDS database for departments/buildings.
Future Considerations
Reviewing the current setup with the Safety Manager role being in the Building Official job
description. The Safety Manager role may be better suited to a position in Utilities, Streets,
Shop, or Building Maintenance.
HE
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: Safety
Five year Original Increase
Account Expense FY2025 Historical Budget Amended Proposed (Decrease) %
Number Description Actual Average FY2026 Budget FY2027 FY2026 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
2023
Repair & Maintenance Supplies
-
-
-
-
-
2024
Small Tools/Minor Equipment
383
77
500
500
500
2026
Computer Software
-
-
-
-
-
4531
Professional Services
1,691
1,293
2,100
2,100
2,100
4532
Communications
-
-
-
-
-
4533
Travel & Transportation
727
145
750
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 $
2,801 $
1,554 $
3,650 $
3,650 $
3,650 $ -
Capital Outlay & Transfers
8061
Land
-
-
-
-
- -
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
9090
Transfers
-
Total Capital Outlay
and Transfers $
- $
- $
- $
- $
- $ -
Department Total: $
2,801 $
1,554 $
3,650 $
3,650 $
3,650 $ -
120
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 20 - Safety
2024 Small Tools & Minor Equipment. Ice cleats, hard hats and
vests.
4531 Professional Services. Employee random drug testing.
4533 Transportation. Travel to AMLJIA Safety/Risk conference.
4666 Books. Safety literature.
`PAI
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 -General Fund
Department 421 - 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, and in 2025, it was reaccredited by the
Northwest Accreditation Alliance. The accreditation process ensures that the agency operates in
accordance with "Best Practices" for police agencies.
A recent community survey identified "Keeping the community safe" as the most important service
provided by the City. Survey results also showed a high level of satisfaction with these services,
underscoring the community's importance of public safety and the Department's responsibility to
continue meeting those expectations.
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 supervising the City's 911 communications and animal control centers
and their staff. Kenai police officers enforce traffic laws, conduct routine preventive 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
City Manager
Police Chief �__( Administrative
Assistant III
Police Lieutenant Administrative
Assistant I
Police Sergeant (3)
Police Officer (13) Temporary
(Enforcement Officer
(5)
`wtl
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
I Grade
FTE
Grade
FTE
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
13.5
21
13.5
21
Administrative
Assistant III
1
15
1
115
1
15
1 1
15
1 1
15
11
15
Administrative
Assistant I
-
-
-
-
-
-
.35
13
.35
13
.35
13
Temporary
Enforcement 85 T8 .60 T8 .60
Officer
Janitor .30 3 .30 5 .30
T8
.60
T8
.56
T8
.56
T8
6
.30
6
.30
6
.35
6
Average Overtime Per Position (hours)
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
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
394
347
585
500
300
300
Officer
1,591
1,713
2,466
1,650
1,547
1,547
Administrative Assistant 1
0
0
0
0
Administrative Assistant
III
0
27.5
35.5
0
0
0
Temporary Enforcement
Officer 291
5
5
0
0
0
Performance Measures
Fiscal Year
2022
7,231
2023
6,950
2024
6,178
2025
6,282
2026*
6,750
Total Police Service Calls
Total Motor Vehicle Collisions
261
270
240
186
220
Property Crime Reports'
177
144
140
164
150
D U I Arrests
Training hours per sworn officer
Traffic Contacts
Patrol Hours
87
60
2,605
5,535
72
80
2,700
6,000
79
92
3,115
6,682
47
50
80
2,400
83
1,849
6,113
6,500
* Projected Figures based on year-to-date information.
'Property Crimes, including reported: Burglary, Theft, and Vehicle Theft
'Officer Training hours include all training except basic academy, lateral academy, and FBI Academy.
FY26 Department Goals Evaluation
The Police Department will become re -accredited through the Northwest Accreditation
Alliance.
• Achieved. On September 9, 2025, the Kenai Police Department became re -accredited
for the next three years.
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.
• Achieved. The Department hired and incorporated a 14-hour-per-week administrative
assistant primarily to assist with transmitting and documenting electronic legal discovery
items. This position has been instrumental amid ongoing changes to that process by
the State Department of Law.
123
3. The Police Department will meet with local retailers and collaborate with them on initiatives
to reduce shoplifting.
• Achieved. The Police Department conducted a shoplifting enforcement operation with
Home Depot. There was significant coordination with other law enforcement agencies
and with Home Depot security from Anchorage. The operation successfully arrested
shoplifters and deterred shoplifting in the area. Additional shoplifting enforcement
operations are anticipated.
FY27 Department Goals
1. The Police Department will expand its drone program to include indoor drone operations by
incorporating new equipment and specialized training, building on the successful
development and implementation of its outdoor drone program over the past several 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 establish a goal for patrol officers to achieve 28% "available time"
for the year, an increase from approximately 26% last year. "Available time" is defined as
time spent actively patrolling rather than working on cases, attending training, or performing
administrative duties. Achieving this goal will require improved operational efficiency and
deliberate prioritization of patrol activities. The intended outcome is to deter crime, enhance
roadway safety, and maintain a visible presence that promotes a sense of security among
residents. 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 prepare for an upcoming transition in department leadership
through deliberate planning, targeted training, and the structured transfer of responsibilities
in a manner that ensures operational continuity and maintains public trust. This effort is
necessary because a majority of the department's leadership positions (three of five) are
currently held by individuals who will be eligible to retire in FY27. This will support Imagine
Kenai 2030 City of Kenai Comprehensive Plan Goal 4 — Provide adequate public
improvements and services in Kenai.
Future Considerations
Adapting to changes in technology. The Alaska Department of Law is transitioning to Evidence.com
for digital evidence management and discovery, and the Alaska State Troopers are making a similar
transition. The Police Department currently operates multiple systems, including WatchGuard in -car
cameras, Axon body -worn cameras, and a separate digital evidence storage platform. Maintaining
multiple systems is increasingly complex and labor-intensive, and each platform continues to evolve.
Over the long term, the Department will need to evaluate and potentially transition to a single,
integrated digital evidence system that is compatible with State systems. This transition is expected
to involve significantly increased annual costs.
The City is currently conducting a consultant -led study to evaluate options for a new or renovated
public safety building. As this process continues, the City will need to assess potential solutions to
address the challenges posed by the aging facility and determine an appropriate course of action.
In addition to the City's broader evaluation of workforce impacts associated with a potential large-
scale project (Alaska Natural Gas Line), it will be important to assess the potential effects on public
safety services and police staffing. Given the extended time required to recruit, hire, and train a police
officer, advance planning will be necessary to ensure adequate staffing levels are maintained.
124
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Police
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 1,926,174
$ 1,652,197
$ 2,046,270
$ 2,046,270
$ 2,200,865
$ 154,595
7.55%
193,478
132,028
133,423
133,423
148,877
15,454
11.58%
94,325
76,125
102,507
102,507
109,990
7,483
7.30%
51,159
38,986
73,876
73,876
75,618
1,742
2.36%
32,331
26,911
34,163
34,163
36,763
2,600
7.61%
2,438
1,906
4,067
4,067
3,676
(391)
(9.61 %)
480,987
403,023
488,981
488,981
528,094
39,113
8.00%
-
881
11,780
11,780
12,677
897
7.61%
57,486
46,104
64,899
64,899
79,633
14,734
22.70%
507,718
455,575
507,718
507,718
370,777
(136,941)
(26.97%)
60,130
39,816
60,838
60,838
63,414
2,576
4.23%
$ 3,406,226
$ 2,873,552
$ 3,528,522
$ 3,528,522
$ 3,630,384
$ 101,862
2.89%
Maintenance and Operations
2021
Office Supplies
785
818
1,250
1,250
1,250
-
-
2022
Operating & Repair Supplies
78,967
82,179
92,350
92,350
103,635
11,285
12.22%
2023
Repair & Maintenance Supplies
332
529
600
600
600
-
-
2024
Small Tools/Minor Equipment
45,969
44,194
32,450
35,467
33,900
1,450
4.47%
2026
Computer Software
13,517
13,836
30,200
30,200
22,870
(7,330)
(24.27%)
4531
Professional Services
17,482
16,130
24,600
24,600
26,000
1,400
5.69%
4532
Communications
14,929
14,969
18,790
18,790
19,480
690
3.67%
4533
Travel & Transportation
25,905
34,307
48,500
48,500
50,500
2,000
4.12%
4534
Advertising
755
251
1,000
1,000
1,000
-
-
4535
Printing & Binding
911
1,196
2,500
2,500
2,500
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
43,346
43,350
50,809
50,809
51,011
202
0.40%
4538
Repair & Maintenance
3,570
3,834
9,500
9,500
9,500
-
-
4539
Rentals
-
-
-
-
-
-
4540
Equip. Fund Pmts.
83,164
83,521
90,099
90,099
89,610
(489)
(0.54%)
4541
Postage
2,530
2,259
3,000
3,000
3,200
200
6.67%
4666
Books
1,986
1,832
2,175
2,175
2,175
-
-
4667
Dues & Publications
1,952
2,975
4,270
4,270
4,270
4999
General Contingency
-
-
-
-
-
5041
Miscellaneous
13,934
14,255
16,350
16,350
16,350
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 350,034 $ 360,435 $ 428,443 $ 431,460 $ 437,851 $ 9,408 2.20%
Capital Outlay & Transfers
8061 Land - - - - - - -
8062 Buildings
8063 Improvements -
8064 Machinery & Equipment 11,098
9090 Transfers - -
Total Capital Outlay
and Transfers $ $ 11,098 $
Department Total: $ 3,756,260 $ 3,245,085 $ 3,956,965 $ 3,959,982 $ 4,068,235 $ 111,270 2.81%
125
City of Kenai
Fiscal Year 2027 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. Special Project: Office
Furniture $12,000.
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.
4533 Transportation. Police Academy and various police traini
seminars and conferences.
4538 Repair & Maintenance. Department annual building inspec
services, miscellaneous equipment repairs and tuning. Pri
maintenance, radio programming and maintenance, radar tuning
testing, small equipment repairs and miscellaneous. Prevents
maintenance inspections on new mobile/portable radios.
2026 Computer Software. Miscellaneous office software for 26 users, 5041 Miscellaneous. Uniform allowance for (18) eighteen swo
including WatchGuard for Evidence and Encryption for emails. 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.
126
City of Kenai
Fiscal Year 2027 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
City Manager
Fire Chief 1�/ Administrative
Deputy Fire Chief ) Fire Marshal
Fire Captain (3)
Fire Engineer (3) ) Firefighter (9)
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected
FY26
Proposed
FY27
Projected
FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
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
22
3
22
3
22
3
22
Engineer
3
20
3
20
3
20
3
20
3
20
3
20
Firefighter
10
18
9
18
9
18
12
18
12
18
12
18
Administrative 1
Assistant II
14
1
14
1
14
1
14
1
14
1
14
127
Average Overtime Per Position (hours)
Position Title FY23 Actual
FY24 Actual
FY25 Actual
Projected
FY26
Proposed
FY27
Projected
FY28
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
Fire Marshal
191
364
446
225
60
60
Captain
1476
1383
1,519
781
667
667
Engineer
716
128
1,260
437
447
447
Firefighter
3,393
4,145
4,265
1,977
1,796
1,796
Administrative Asst. II
0
0
0
10
10
10
FLSA 2,368 2, 440
TOTAL 8,144 9,160
2, 220
2,480
2, 000
2, 000
9,610
5,910
5,690
5,690
Performance Measures
1. Reduce fire loss through fire -code compliance inspections
There are 419 Commercial occupancies in Kenai. Of which 237 occupancies are classified as
requiring fire code inspection every two years. If deficiencies are found, follow-up inspections may
be required for the same occupancy within the same calendar year.
Occupancy Inspections
CY2022
CY2023
CY2024
CY2025
C2026*
Total Number of
237
237
237
237
237
Occupancies
Occupancy Inspections
124
137
135
124
28
Completed
% of Inspections
52%
58%
57%
52%
12%
Completed
*Projected Figures based on year-to-date information. CY-Calendar Year
FY26 Department Goals Evaluation
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.
Achieved.
2. Work with Public Works to finalize Phase 3 and implement forest mitigation grant monies
from the State of Alaska and the United States Forest Service.
• Achieved. In progress: renewed contract extension with Alaska Forestry through 2026
to allow for an increased timeline to spend funds. Public Works has adjusted the scope
and awarded the contract to exhaust available funding.
3. Improve and implement new personnel testing procedures to enhance the candidate
pool and the acquisition of quality firefighter candidates. KFD is now testing the National
Training Network for standardized written and physical fire candidate services (CPAT).
Our first recruitment cycle since implementation has shown a 300% increase in
applicants and a significant improvement in quality. KFD's goal is to increase the
applicant pool from 10-15 up to at least 50 per posting.
128
• Achieved. With the new partnership between KFD and NTN (National Testing
Network), our applicant pool has almost tripled.
4. Consolidate fire department database services for potential cost savings and improved
data tracking/dissemination. This will also help address some of the points we lost during
our last ISO evaluation. The goal is to improve various data areas to obtain a higher
grade/point average to improve our ISO retrograde status. We are currently beta -testing
ESO and enhanced PSTRAX to consolidate services.
• Partially Achieved. In Progress: KFD has successfully migrated 7 RMS
subscriptions/platforms into a single platform: FirstDue RMS. We are still in the
integration stage and uploading past data from previous platforms. The customization
and tailoring of modules to best suit KFD is ongoing. FirstDue provides capabilities we
previously lacked, helping us plan and manage logistics and data more effectively.
5. Improve Paramedic and Advanced EMT accuracy when administering
meds/interventions in the field. We are testing options now with the hope of
implementing HandTevy's advanced oversight software in the field. This will significantly
reduce intervention/med administration time while also eliminating the risk of human
error. Thus, providing higher -quality care and improved survivability for our patients.
• Achieved. KFD has implemented the HandTevy App/Program in the field. We have
since had zero "0" medication errors, and intervention times have improved for
patients.
FY27 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:
Provide Adequate Public Improvements and Services in Kenai.
Improve the efficiency and effectiveness of the fire department's response to emergencies
in limited -access areas such as beaches and forested areas. The goal will target
equipment acquisition and training. This will support EMS and Wildfire response
capabilities.
2. Develop a multi -year training and leadership development framework to prepare the next
generation of company officers and chief officers. Emphasis will be placed on instructor
development, officer readiness, incident command proficiency, and acting officer
programs.
3. Continue targeted improvements in data reporting, training documentation, water supply
coordination, and response reliability to position the department for a stronger score in the
next Insurance Services Office evaluation.
4. Build on recent recruiting success by implementing retention -focused strategies such as
mentorship programs, structured onboarding, career development pathways, and
evaluation of compensation competitiveness.
5. Develop a formal CRR (Community Risk Reduction) framework aligned with national best
practices to proactively address the leading causes of fires, injuries, and medical
emergencies within Kenai. This includes targeted inspection programs, public education
campaigns, and data -driven deployment models.
129
6. Pursue aggressive replacement/updating of essential life safety and fire ground
equipment that needs to be retired or removed from service.
7. Acquire essential hazardous materials (HAZMAT) response equipment necessary to bring
KFD's response capabilities to our adopted minimum response level (HAZMAT OPS).
Future Considerations
With the recent expansion of staffing, KFD is seeing a significant drop in reliance on Overtime
Shift Coverage, improved morale, greater sustainability for current staff, and improved fire -level
response for the citizens of Kenai.
Note: Until all new personnel are fully trained (Driver/Operator; ARFF; AEMT; etc.), we will not
see the full reduction benefit in Overtime that we should.
KFD leadership participated in the Public Safety Facility feasibility study. We have a critical need
to work towards new facility programming for the Kenai Fire Department. Otherwise, major
renovation projects need to be facilitated.
KFD leadership has been evaluating and continues to evaluate our fleet for cost savings, size
reduction, and improved mission capabilities.
The Kenai Fire Department is hosting the 2026 Alaska State Firefighter Conference.
130
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Fire
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 1,732,765
$ 1,466,798
$ 2,040,295
$ 2,040,295
$ 2,176,895
$ 136,600
6.70%
381,536
268,599
129,191
129,191
195,285
66,094
51.16%
76,416
60,736
92,741
92,741
111,107
18,366
19.80%
74,611
38,817
73,821
73,821
82,000
8,179
11.08%
31,860
25,589
33,873
33,873
37,197
3,324
9.81%
-
157
-
-
-
-
-
479,273
394,201
497,690
497,690
546,324
48,634
9.77%
-
856
11,680
11,680
12,829
1,149
9.84%
77,093
54,466
99,435
99,435
120,245
20,810
20.93%
507,718
465,517
587,884
587,884
440,924
(146,960)
(25.00%)
62,700
39,898
66,648
66,648
70,169
3,521
5.28%
$ 3,423,972
$ 2,815,634
$ 3,633,258
$ 3,633,258
$ 3,792,975
$ 159,717
4.40%
Maintenance and Operations
2021
Office Supplies
330
342
700
700
700
-
2022
Operating & Repair Supplies
71,499
62,202
136,986
106,957
84,235
(52,751)
(38.51%)
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
50,344
40,159
29,200
39,929
31,425
2,225
7.62%
2026
Computer Software
5,435
6,762
6,960
6,960
7,690
730
10.49%
4531
Professional Services
84,084
55,123
93,482
93,562
89,601
(3,881)
(4.15%)
4532
Communications
13,679
12,344
25,118
25,118
23,906
(1,212)
(4.83%)
4533
Travel & Transportation
18,688
12,545
19,000
19,000
24,000
5,000
26.32%
4534
Advertising
500
492
1,400
1,400
1,400
-
-
4535
Printing & Binding
1,452
1,303
2,180
2,180
2,180
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
48,793
49,243
51,577
51,577
51,898
321
0.62%
4538
Repair & Maintenance
19,667
7,442
24,213
24,213
24,213
-
-
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
214,122
156,010
259,371
259,371
271,632
12,261
4.73%
4541
Postage
168
211
700
700
700
-
-
4666
Books
2,225
2,282
2,835
2,835
2,950
115
4.06%
4667
Dues & Publications
2,849
2,312
3,805
3,805
3,705
(100)
(2.63%)
4999
General Contingency
-
-
-
-
-
-
5041
Miscellaneous
7,500
8,400
11,000
11,000
11,000
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 541,335 $ 417,172 $ 668,527 $ 649,307 $ 631,235 $ (37,292) 5.58%)
Capital Outlay & Transfers
8061 Land -
8062 Buildings
8063 Improvements - - - -
8064 Machinery & Equipment 45,675 19,300 41,000 41,000
9090 Transfers - -
Total Capital Outlay
and Transfers $ - $ 45,675 $ - $ 19,300 $ 41,000 $ 41,000 -
Department Total: $ 3,965,307 $ 3,278,481 $ 4,301,785 $ 4,301,865 $ 4,465,210 $ 163,425 3.80%
131
City of Kenai
Fiscal Year 2027 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.
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.
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, Fire Officer Training
Development 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.
4531 Professional Services. This line item includes the department's 4540 Equipment Replacement Fund Payments. Annual payment
ambulance billing service, medical advisor fee, firefighter physicals, the City's Equipment Replacement Fund for equipment purchased
and other service and software contracts. Foam disposal. the fund and utilized by the Fire Department.
Safe boat
$ 9,464
Engine 2
35,559
Ambulance F7
31,685
Hurrican Aerial
88,436
Hurrican Tanker
27,837
Ambulance F8
30,829
Pumper Engine E2
17,034
Ambulance F6
17,230
F-10
2,574
F-11
2,574
F-12
2,695
P-11
5,717
$ 271,634
8064 Machinery & Equipment. Special Project: Hazmat Respon
Trailer & equipment. $30, 000.
132
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 423 — 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 to calls for
assistance. A recent community survey identified keeping the community safe with police, fire,
and emergency services as the City's most important service, underscoring the critical role of the
dispatch center in supporting timely and effective emergency response.
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 the FAA direct hotline for airport disasters
Organizational Chart
City Manager
Police Chief
Communications
Supervisor
Public Safety
Dispatcher (7)
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
I Projected FY26
I Proposed FY27
I Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
I Grade
FTE
I Grade
Communications
1
17
1
17
1
18
1
18
1
18
1
18
Supervisor
Public Safety
7
14
7
14
7
15
7
15
7
15
7
15
Dispatcher
133
Average Overtime Per Position (hours)
Position Title FY23 Actual i FY24 Actual FY25 Actual I Projected FY26 I Proposed FY27 Projected FY28
Communications 260 334 252 205 89 89
Supervisor _
Public Safety 248 331 245 360 267 267
Dispatcher
Performance Measures
Fiscal Year
2022
2023
2024
2025
2026*
Police Calls for Service Dispatched
7,231
6,950
6,178
6,282
6,750
Medical Calls for Service Dispatched
1,184
1,240
1,333
1,144
1,400
Fire Calls for Service Dispatched
366
383
301
399
220
911 Calls Received 3,590
Training Hours Per Dispatcher 55
3,200
3,004
3,392
3,400
50
55
65
67
* Projected Figures based on year-to-date information.
FY26 Department Goals Evaluation
The Dispatch Center will incorporate Emergency Medical Dispatching from the third
dispatch position in the dispatch center.
• Partially Achieved. The dispatch center was able to use a floating software license
during this fiscal year, enabling EMD dispatching from the third station. That system
has proved problematic, and the need for a third software license is anticipated in the
coming year.
2. The Dispatch Center will work with the State Department of Public Safety through the CJIS
Modernization Project and implement the new Alaska Public Safety Information Network
(APSIN) software.
• Achieved. This dispatch supervisor diligently worked with the State for months in
preparation for a major software transition in dispatch. Ongoing internal and external
training is being conducted to get all staff up to speed on the new system that went
live in January.
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.
• Achieved. Information was collected from the Northwest Accreditation Alliance and
from an already accredited dispatch center. That information was analyzed to assess
the potential for dispatch center accreditation. It was determined that it would be
feasible to become accredited and that the best approach would be a multi -year
upgrade of policy and procedure manuals and alignment of accreditation timing with
police re -accreditation in 2028.
FY27 Department Goals
Initiate the update of the Dispatch Center Standard Operating Procedures and revise at
least 50% of dispatch policies to ensure compliance with current FBI Criminal Justice
Information Services (CJIS) requirements and applicable Northwest Accreditation
Alliance standards. This supports Comprehensive Plan Goal 4, Public Improvements and
Services: Promote and encourage quality of life in Kenai by enhancing public safety and
providing adequate public improvements and services.
134
2. Provide specialized training for one dispatcher to join the Quality Control Call Review
Team and fully train and integrate a second dispatcher into the National Incident -Based
Reporting System (NIBRS) for crime data submission to the State of Alaska, which in turn
reports Uniform Crime Report data to the FBI. Comprehensive Plan Goal 1 Quality of life:
Promote and encourage quality of life in Kenai by enhancing public safety.
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 Dispatch Center flooring and dispatch furniture are nearing the end of their usable life, and
replacement parts are increasingly difficult to obtain. As the City considers renovation or
construction of a new public safety facility, the timing of replacement for these items will need to
be evaluated alongside those long-term facility decisions.
135
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Communications
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 508,124
$ 408,729
$ 526,061
$ 526,061
$ 550,707
$ 24,646
4.69%
25,218
22,404
14,926
14,926
14,742
(184)
(1.23%)
28,978
22,203
34,717
34,717
37,071
2,354
6.78%
14,586
5,853
13,197
13,197
16,937
3,740
28.34%
8,172
6,459
8,539
8,539
8,981
442
5.18%
3
123,193
100,093
118,038
118,038
132,554
14,516
12.30%
-
214
2,945
2,945
3,098
153
5.20%
1,327
921
2,906
2,906
1,755
(1,151)
(39.61%)
213,776
191,821
213,776
213,776
140,294
(73,482)
(34.37%)
20,392
13,035
19,881
19,881
19,509
(372)
1.87%)
$ 943,766 $ 771,735 $ 954,986 $ 954,986 $ 925,648 $ (29,338) 3.07%)
Maintenance and Operations
2021
Office Supplies
208
576
1,000
1,000
1,000
-
-
2022
Operating & Repair Supplies
233
132
250
250
250
-
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
5,489
5,698
7,300
7,300
7,375
75
1.03%
2026
Computer Software
2,554
2,808
13,220
13,220
4,220
(9,000)
(68.08%)
4531
Professional Services
3,445
2,199
3,770
3,770
3,770
-
-
4532
Communications
1,830
1,652
3,950
3,950
4,040
90
2.28%
4533
Travel & Transportation
8,560
8,465
10,000
10,000
10,000
-
-
4534
Advertising
-
225
600
600
600
-
4535
Printing & Binding
62
56
400
400
-
(400)
(100.00%)
4536
Insurance
-
-
-
-
-
4537
Utilities
-
-
-
-
-
-
-
4538
Repair& Maintenance
32,442
31,119
43,950
45,600
51,000
7,050
16.04%
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
4541
Postage
-
-
-
-
-
4666
Books
72
63
100
100
100
-
-
4667
Dues & Publications
1,226
740
1,350
1,350
1,400
50
3.70%
4999
General Contingency
-
-
-
-
-
-
-
5041
Miscellaneous
255
565
850
850
850
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 56,376 $ 54,298 $ 86,740 $ 88,390 $ 84,605 $ (2,135) 2.46%)
Capital Outlay & Transfers
8061 Land -
8062 Buildings
8063 Improvements - -
8064 Machinery & Equipment 14,283 2,857
9090 Transfers - - -
Total Capital Outlay
and Transfers $ 14,283 $ 2,857 $
Department Total: $ 1,014,425 $ 828,890 $ 1,041,726 $ 1,043,376 $ 1,010,253 $ (31,473) 3.020/6)
136
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 23 - Communications
2024 Small Tools & Minor Equipment. Replacement computer, 4533 Travel & Transportation. Continuing education for depa
monitors, headsets, handsets, hardware and furniture. Replacement staff including emergency communications training and emei
printer for Communications Supervisor. medical dispatch training.
2026 Computer Software. Software for 7 computers, 10 users and 4538 Repair & Maintenance. Maintenance of department
encryption for emails. equipment, records management system, call recording equi
and other miscellaneous items.
4531 Professional Services. Drug screenings for new hires and
medical director fees.
137
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 - General Fund
Department: 29 -Animal Control
Mission
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
City Manager
Police Chief
Chief Animal
Control Officer
Animal Control
Officer (2)
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
My
Grade
My
Grade
My
Grade
My
Grade
My
Grade
My
Grade
Chief Animal 1 17 1 17
1
17
1
17
1
17
1
17
Control Officer
Animal Control
2 14 2 14
Officer
2
14
2
14
2
14
2
14
Average Overtime Per Position (hours)
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Chief Animal
Control Officer
35.5
21.5
28
30
30
30
Animal Control
Officer
17
40
41
60
60
60
138
Performance Measures
Fiscal Year 2022 2023 2024 2025 2026*
Field investigations & 452 337 261 386 288
Patrols
Volunteer Hours Logged 128 107.79 96.65 17.35 5
Educational Outreach 13 7 3 8 3
Animal Shelter Intake 501 558 456 349 300
* Projected Figures based on year-to-date information.
FY26 Department Goals Evaluation
1. The Kenai Animal Shelter will partake in or host a minimum of seven community outreach
events. This will support goals 1 and 4 of the Kenai Comprehensive Plan by increasing
community awareness of Kenai Animal Control, the Kenai Animal Shelter, and the
resources we offer.
• Partially Achieved. Due to the vacancy of the Chief Animal Control Officer position
during the first half of FY26 and the vacancy of one Animal Control Officer during the
early months of FY26, the animal shelter was forced to prioritize animal care and animal
control workloads. For these reasons Only 3 events are projected in FY26.
2. The Kenai Animal Shelter will restart the volunteer program.
• Achievement Anticipated. The development of a limited volunteer program for the use
of community outreach and media creation has begun.
3. The Kenai Animal Shelter will document a minimum of seven Department Policies and
Procedures in FY 26.
• Partially Achieved. Documentation of seven departmental policies and corresponding
procedures is expected by the conclusion of the fiscal year.
FY27 Department Goals
1. Kenai Animal Control will engage in, sponsor, or host 2 educational opportunities targeting
local Youth. These educational opportunities will center on animal behavior, animal bite
prevention, and Rabies control. This will support the Kenai Comprehensive Plan goal four
by providing adequate public improvements and services in Kenai.
2. Kenai Animal Control will provide an additional public service event in FY27 that provides
a low-cost service to the public, such as a rabies clinic or an adoption event. This will
support the Kenai Comprehensive Plan goal four by providing adequate public
improvements and services in Kenai.
139
3. Kenai Animal Control will document all remaining written departmental policies and
procedures into the new City of Kenai format in FY27. This will support goals 1 and 4 of
the Kenai Comprehensive Plan by increasing community awareness of Kenai Animal
Control, the Kenai Animal Shelter, and the resources we offer.
Future Considerations
The Kenai Animal Control staff anticipates the need to update 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 better reflect changes in
the field and support animal welfare in the City.
140
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Animal Control
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 170,241
$ 177,817
$ 188,067
$ 184,567
$ 196,069
$ 8,002
4.25%
3,336
3,132
4,973
4,973
5,184
211
4.24%
15,819
4,866
2,894
2,894
3,754
860
29.72%
2,675
2,530
2,841
2,841
2,972
131
4.61%
431
86
-
-
-
-
-
37,014
39,647
42,469
42,469
44,276
1,807
4.25%
-
83
980
980
1,025
45
4.59%
2,363
2,354
2,387
2,387
3,234
847
35.48%
80,166
79,060
80,166
80,166
60,126
(20,040)
(25.00%)
6,005
5,258
6,975
6,975
6,975
-
-
$ 318,050 $ 314,833 $ 331,752 $ 328,252 $ 323,615 $ (8,137) 2.45%)
Maintenance and Operations
2021
Office Supplies
673
509
500
500
650
150
30.00%
2022
Operating & Repair Supplies
14,945
12,347
14,590
14,590
22,145
7,555
51.78%
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
3,936
4,220
1,660
3,660
3,310
1,650
99.40%
2026
Computer Software
1,438
1,174
1,680
1,680
1,880
200
-
4531
Professional Services
32,830
28,732
36,500
36,500
36,500
-
-
4532
Communications
1,591
1,771
2,396
2,396
2,456
60
2.50%
4533
Travel& Transportation
6,761
4,289
7,500
11,000
8,000
500
6.67%
4534
Advertising
20
8
50
550
50
-
-
4535
Printing & Binding
1,042
709
1,150
1,150
1,150
4536
Insurance
-
-
-
-
-
-
4537
Utilities
26,361
29,627
31,545
31,545
29,726
(1,819)
(5.77%)
4538
Repair & Maintenance
1,106
1,574
2,100
2,100
2,100
-
-
4539
Rentals
48,305
47,704
48,491
48,491
50,429
1,938
4.00%
4540
Equip. Fund Pmts.
5,308
5,308
8,155
8,155
8,155
-
-
4541
Postage
1,037
919
1,600
200
250
(1,350)
(84.38%)
4666
Books
-
44
250
250
500
250
100.00%
4667
Dues & Publications
75
589
1,015
415
1,015
-
-
4999
General Contingency
-
-
-
-
-
5041
Miscellaneous
500
1,261
1,700
1,200
1,700
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 145,928 $ 140,785 $ 160,882 $ 164,382 $ 170,016 $ 9,134 5.68%
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers -
Total Capital Outlay
and Transfers $ - $ - $ - $ - $ - $ - -
Department Total: $ 463,978 $ 455,618 $ 492,634 $ 492,634 $ 493,631 $ 997 0.20%
`ffiI
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 29 - Animal Control
2022 Operating, Repair & Maintenance Supplies. Euthanasia 4533 Travel & Transportation. Continuing education for shelter
drugs/supplies, dog and cat vaccines, animal feed, litter, enrichment on humane treatment of animals and recertifi cations.
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. Special Project:
Kennel Latches $7,500.
2024 Small Tools & Minor Equipment. Computer replacement for 4539 Rentals. Annual lease of the Animal Control shelter and la
two computers. Capture/restraint tools and miscellaneous small tools. from the City's Airport Fund.
4531 Professional Services. Veterinary services including spaying 4667 Dues and Publications. Professional organization dues
and neutering of animals that are reimbursed by those adopting shelter staff and online subscription to continuing education for s
animals and general veterinary services for care of animals being and volunteers.
housed at the shelter.
IEW
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 431 — 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, infrastructure support, oversight of the City
Dock & Harbor and Safety Department, and streetlight maintenance.
Organizational Chart
City Manager
Public Works Public Works
Director Asst. Director
Administrative
Assistant III
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Public Works
Director .71
28
.71
28
.71
28
.70
28
.63
28
.63
28
Public Works
Assistant -
N/A
-
N/A
1
22
.70
24
.63
24
.63
24
Director
Administrative
Assistant III
71 15 .71 15
.71
15
.70
15
.63
15
.63
15
Capital Project
Manager
1 23 1 23
1
23
-
N/A
-
N/A
-
N/A
Average Overtime Per Position (hours)
Position Title
FY23 Actual FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Public Works
Director
N/A
N/A
N/A
N/A
N/A
N/A
Public Works
Assistant Director
N/A
N/A
N/A
N/A
N/A
N/A
Administrative
Assistant III
0
0
0
6
6
6
143
Performance Measures
Fiscal Year
Active Capital Projects
2022
16
2023
26
2024
22
2025
18
2026*
27
Completed Capital Projects
8
12
8
6
7
RFPs released
7
8
3
6
5
ITBs released
10
12
8
19
5
Right -of -Way / Excavation Permits Issued
51
58
76
100**
100***
*Actual Figures year-to-date 2118126.
**590 ENSTAR permits and 30 GCI permits completed as 2 total permits.
*** Projected
FY26 Department Goal Evaluation
Continue work through active capital project allocations to develop a project schedule for
each project or reallocate funding if needed. The goal is to complete 18 capital projects.
• Partially Achieved. A schedule for completion was developed in the Capital
Improvement Plan, and multiple projects are ongoing that will be completed this
fiscal year.
2. Update construction specifications for road, water, and sewer improvements.
• Achieved. Specifications to be approved before the end of the fiscal year.
3. Incorporate new solutions and programs for procurement, project management, and
permitting. Supports Goal 2 of the Comprehensive Plan.
• Achieved. Transitioned to the BidExpress platform for online bidding and
procurement of permit software to be completed this fiscal year. Project management
software is not deemed necessary at this time.
4. Develop a procedure to accompany the Purchasing Policy and develop a Contracting
policy and procedure to assist all departments in the City.
• Partially Achieved. Draft procedures developed but not finalized.
FY27 Department Goals
1. Continue work through active capital project allocations to develop a project schedule for
each project or reallocate funding if needed. The goal is to complete 24 capital projects.
Can support all goals associated with the Comprehensive plan, depending upon the
project.
2. Develop a procedure to accompany the Purchasing Policy and develop a 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 ensure that critical infrastructure does not fall into disrepair.
144
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: Public
Works Administration
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 222,661
$ 214,183
$ 136,462 $
136,462
$ 146,854
$ 10,392
7.62%
0200
Overtime
-
34
209
209
196
(13)
(6.22%)
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
19,942
4,918
3,096
3,096
3,759
663
21.41%
0400
Medicare
3,542
3,077
2,027
1,628
2,185
158
7.79%
0450
Social Security
-
-
-
-
-
-
-
0500
PERS
40,867
47,416
30,068
30,068
32,352
2,284
7.60%
0600
Unemployment Insurance
-
91
699
699
754
55
7.87%
0700
Workers Compensation
530
455
(644)
(644)
431
1,075
-
0800
Health & Life Insurance
41,265
34,230
36,074
36,074
27,858
(8,216)
(22.78%)
0900
Supplemental Retirement
4,709
4,099
8,114
8,114
4,670
(3,444)
42.459/6)
Total Salaries & Benefits
$ 333,516
$ 308,503
$ 216,105 $
215,706
$ 219,059
$ 2,954
1.37%
Maintenance and Operations
2021
Office Supplies
360
850
1,550
1,550
1,550
-
-
2022
Operating & Repair Supplies
-
-
-
-
-
2023
Repair & Maintenance Supplies
-
-
-
-
-
2024
Small Tools/Minor Equipment
2,927
2,220
3,200
3,200
2,125
(1,075)
(33.59%)
2026
Computer Software
2,273
2,013
2,785
2,785
2,610
(175)
(6.28%)
4531
Professional Services
(91,292)
(129,485)
-
-
-
-
-
4532
Communications
1,243
1,435
2,190
2,190
2,235
45
2.05%
4533
Travel & Transportation
445
604
9,750
9,750
9,750
-
-
4534
Advertising
895
406
500
500
500
4535
Printing & Binding
-
-
-
-
-
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
-
-
-
-
-
-
-
4538
Repair & Maintenance
-
-
-
-
-
-
-
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
-
-
-
-
-
-
-
4541
Postage
-
-
-
-
-
-
-
4666
Books
-
59
300
300
300
-
-
4667
Dues & Publications
496
486
800
800
800
-
-
4999 General Contingency - -
5041 Miscellaneous
5045 Depreciation
5047 Grants to Agencies - - - - -
Total Maint. and Operations $ (82,653) $ (121,412) $ 21,075 $ 21,075 $ 19,870 $ (1,205) (5.72%)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers
Total Capital Outlay
and Transfers $ - $ - $ - $ - $ - $ - -
Department Total: $ 250,863 $ 187,091 $ 237,180 $ 236,781 $ 238,929 $ 1,749 0.74%
145
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 31 - Public Works Administration
2024 Small Tools/Minor Equipment. Charge for (5) five computer 4533 Travel & Transportation. Continuing education for department
and furniture / chairs. Replacement printer. staff including FAA annual meeting, AWWMA and AML conferences.
Mileage for Director and Assistant Director.
146
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 -General Fund
Department 432 - Shop
Mission
The Kenai Shop serves the citizens of Kenai by providing cost-effective maintenance, repair,
and replacement services for the City's vehicles and equipment.
Functions & Responsibilities
The Shop Department is a service provider to all city departments, coordinating maintenance
operations for the city's equipment fleet. 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
307 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, and Utilities.
Organizational Chart
City Manager
Public Works
Director
Shop Foreman
Shop Mechanic (2)
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
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
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Shop Foreman
136
55.5
7
120
120
120
Mechanic
50.5
144
5.5
100
100
100
Performance Measures
Calendar Year
2021
2022
2023
2024
2025
Work Orders
1,097
1,253
865
766
977
Repair Expenses
$ 324,509
$ 354,958
$ 285,699
$ 390,169
$ 321,093
147
Fleet by Department
Vehicles
Airport 5
Police 31
Heavy Equipment
Utility Vehicles
Other*
16
9
51
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
Total
67
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, (1) Airport Loader, (2) Senior Vans, (2) Water Utility Trucks, (1) Fire
Vehicle
Ongoing / Pending Fleet Purchases
• (2) Senior Center Vehicles, (1) Snow Blower
Planned Fleet Purchases for FY26
• (4) Utility Trucks for Public Works, (1) Bucket Truck, (1) Fire Apparatus
FY26 Department Goals Evaluation
Reorganize and inventory parts storage. Staff are working to reduce the excess
inventory of parts and to locate items for equipment no longer owned by the City.
• Partially Achieved. Work ongoing.
2. Conduct City Surplus Auction
• Achieved. Planning to have annual auctions moving forward.
3. Develop policy and procedure for surplusage and auction of City assets, inventorying
spare parts, and entering work orders into the fleet management system.
• Not Achieved. Will be prioritized.
FY27 Department Goals
1. Reorganize and inventory parts storage. Staff is working to reduce the excess inventory
of parts and to locate items for equipment no longer owned by the City. Supports Goal 2
of the Comprehensive Plan.
2. Develop policy and procedure for surplusage and auction of City assets, inventorying
spare parts, and entering work orders into the fleet management system.
Future Considerations
The ability of the shop to maintain certain equipment or perform certain repairs is becoming more
difficult as proprietary technology increasingly requires sending it to a dealer. This may reduce
our staff's ability to perform timely repairs on vehicles and equipment, resulting in longer
downtime due to scheduling and the need to transport them to dealers for work.
148
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Shop
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 256,272
$ 240,713
$ 260,634 $
260,634
$ 274,749
$ 14,115
5.42%
781
7,471
14,508
14,508
15,269
761
5.25%
7,881
13,438
9,292
9,292
11,804
2,512
27.03%
3,701
3,611
4,124
4,124
4,377
253
6.13%
56,388
54,625
60,531
60,531
63,804
3,273
5.41%
-
120
1,422
1,422
1,509
87
6.12%
7,599
6,293
8,713
8,713
9,580
867
9.95%
80,166
79,270
80,166
80,166
60,126
(20,040)
(25.00%)
11,077
6,034
9,300
9,300
10,075
775
8.33%
$ 423,865
$ 411,575
$ 448,690 $
448,690
$ 451,293
$ 2,603
0.58%
Maintenance and Operations
2021
Office Supplies
-
5
200
200
200
-
2022
Operating & Repair Supplies
130,922
151,815
188,000
186,975
188,000
2023
Repair & Maintenance Supplies
-
-
-
-
-
2024
Small Tools/Minor Equipment
7,203
8,453
8,500
8,500
8,500
-
-
2026
Computer Software
5,015
1,599
900
1,925
1,100
200
22.22%
4531
Professional Services
640
406
1,200
1,200
1,200
-
-
4532
Communications
2,322
2,430
3,060
3,060
3,150
90
2.94%
4533
Travel & Transportation
-
-
5,000
4,000
5,000
-
-
4534
Advertising
-
-
-
-
-
4535
Printing & Binding
-
-
-
-
-
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
48,503
46,687
54,638
54,638
52,864
(1,774)
(3.25%)
4538
Repair & Maintenance
28,367
12,512
20,300
20,300
20,300
4539
Rentals
-
-
500
500
500
4540
Equip. Fund Pmts.
7,440
6,565
7,440
7,440
7,440
4541
Postage
-
-
-
-
-
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
3,527
4,237
6,200
7,200
7,225
1,025
16.53%
4999
General Contingency
-
-
-
-
-
-
-
5041
Miscellaneous
5,855
3,249
3,200
3,200
7,700
4,500
140.63%
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 239,794 $ 237,958 $ 299,138 $ 299,138 $ 303,179 $ 4,041 1.35%
Capital Outlay & Transfers
8061 Land -
8062 Buildings
8063 Improvements - -
8064 Machinery & Equipment 30,925 6,185
9090 Transfers - - - -
Total Capital Outlay
and Transfers $ 30,925 $ 6,185 $ - $ - $ - $ - -
Department Total: $ 694,584 $ 655,718 $ 747,828 $ 747,828 $ 754,472 $ 6,644 0.89%
149
City of Kenai
Fiscal Year 2027 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.
2024 Small Tools & Minor Equipment. Miscellaneous small tools,
computer replacement for (4) computers and metal tags for equipment.
4533 Travel & Transportation. Travel and lodging for seminar
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.
4667 Dues & Publications. Vehicle maintenance man
subscriptions, parts and services manuals, fleet maintenance ann
subscription and other annual updates.
5041 Miscellaneous. Laundry service for uniforms, floor mat cleani
and vehicle licenses renewals.
150
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 433 — Streets
Mission
To provide for safe and secure travel throughout the City's road system for all citizens
throughout the year.
Functions & Responsibilities
Street Maintenance is a primary responsibility of the City. The Streets division strives to maintain
approximately 135.4 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 the 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 the summer months.
Operations include pothole repairs, grading gravel roadways, applying calcium chloride for dust
control, crack sealing, and repairing or replacing culverts as needed. Clearing and ditching of all
rights -of -way 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
Sand Trucks
Bucket Truck
2
1
Trackless Equipment 2
Loader -mounted snow blower 1
Total Equipment 18
151
Organizational Chart
City Manager
Public Works
Director
Street
Foreman
Equipment Lead
Operator
Equipment
Operator (3)
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Foreman
.92
21
.92
21
.93
21
.93
21
.93
21
.93
21
Equipment Lead
Operator
.91
19
.91
19
.92
19
.91
19
.91
19
.91
19
Equipment
Operator
2.66
16
2.6
16
2.73
16
2.73
16
2.73
16
2.73
16
Temporary
Equipment
Operator I _ T16 .38 T16 .39 T16 .39
T16
.39
T16
.39
T16
hours
Average Overtime per Position (hours)
Position Title
FY23 Actual FY24 Actual
120 140.5
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Foreman
25.5
100
100
100
Equipment Lead
Operator
21.5
83.5
40.5
100
100
100
Equipment
Operator
522
323.5
186
270
270
270
Temp. Equip.
Operator
6
26
46
20
20
20
Performance Measures
Fiscal Year 2022
Lane Miles of Streets* 134.7
Miles of Ditching Completed
2023
2024
2025
134.7
134.7
137.4
2.4
*Number of Lane Miles adjusted through Street Assessment Project.
152
FY26 Department Goals Evaluation
1. Develop an annual crack sealing plan for contract work through the Street Assessment
Project after the determination of annual needs.
• Achieved. Priority list developed through Street Assessment, along with annual cost
recommendations.
2. Finalize the City's snow removal plan and post to the City website by November 1st,
2025.
• Not Achieved. New Staff in the Public Works Administration are reviewing the goal and
snow removal policies to provide an update for winter in FY27.
3. Continue with additional right-of-way clearing and ditching with a goal of 10 miles
completed.
• Partially Achieved. 2.4 miles of road ditched in the summer of 2025. Additional
ditching to occur in spring through the end of the fiscal year.
4. Develop policy and procedure for regular tasks to be completed by the Streets
Department for summer operations, winter operations, transition seasons, and dock
activities.
• Not Achieved. Work will be prioritized.
FY27 Department Goals
1. Bid and manage the annual crack sealing contract to improve the regular maintenance of
asphalt. 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 the City website by
November 1st, 2026. 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 5 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, transition seasons, and dock
activities.
Future Considerations
Live tracking of some City vehicles may be beneficial in assisting staff dealing with phone calls,
especially during snow clearing. Typically, the Streets Foreman provides a daily plan for snow clearing
and checks in throughout the day to stay on top of issues and provide updates. Live tracking would allow
City staff to tell members of the public exactly where equipment has been or currently is. Snow removal
plan would need to be developed first.
Deterioration of metal stormwater culverts is becoming an issue in several areas of town. Infrastructure
may need significant rehabilitation work in the 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 results in 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.
153
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Streets
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 352,613
$ 349,462
$ 403,541
$ 403,541
$ 411,652
$ 8,111
2.01%
16,912
30,482
25,483
25,483
29,650
4,167
16.35%
5,448
4,319
17,111
17,111
14,974
(2,137)
(12.49%)
5,253
5,340
6,469
6,469
6,616
147
2.27%
1,233
558
1,548
1,548
1,755
207
13.37%
79,720
83,705
77,710
77,710
90,860
13,150
16.92%
-
182
2,231
2,231
2,282
51
2.29%
12,885
12,447
16,102
16,102
16,206
104
0.65%
122,436
124,380
122,119
122,119
91,591
(30,528)
(25.00%)
14,849
9,561
14,725
14,725
16,310
1,585
10.76%
$ 611,349 $ 620,436 $ 687,039 $ 687,039 $ 681,896 $ (5,143) (0.75%
Maintenance and Operations
2021
Office Supplies
139
155
240
240
240
-
-
2022
Operating & Repair Supplies
129,565
122,470
152,500
152,500
163,750
11,250
7.38%
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
2,752
2,211
4,900
6,900
2,250
(2,650)
(54.08%)
2026
Computer Software
1,323
1,076
1,220
1,220
1,520
300
24.59%
4531
Professional Services
(388)
(8,566)
1,250
5,242
1,750
500
40.00%
4532
Communications
3,203
3,769
4,100
4,100
4,130
30
0.73%
4533
Travel & Transportation
-
-
-
-
-
-
-
4534
Advertising
-
571
2,000
-
1,500
(500)
(25.00%)
4535
Printing & Binding
116
106
250
250
250
-
4536
Insurance
-
-
-
-
-
-
4537
Utilities
25,411
30,106
31,589
31,589
31,282
(307)
(0.97%)
4538
Repair & Maintenance
16,030
14,796
60,000
79,000
135,000
75,000
125.00%
4539
Rentals
21,411
14,544
82,200
82,200
51,200
(31,000)
(37.71%)
4540
Equip. Fund Pmts.
214,555
193,428
267,669
267,669
257,560
(10,109)
(3.78%)
4541
Postage
-
-
-
-
-
4666
Books
4667
Dues & Publications
4999
General Contingency
-
-
-
-
-
5041
Miscellaneous
-
-
-
-
-
5045
Depreciation
-
-
-
-
-
5047
Grants to Agencies
-
-
-
-
-
-
Total Maint. and Operations $ 414,117 $ 374,666 $ 607,918 $ 630,910 $ 650,432 $ 42,514 6.99%
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: $ 1,025,466 $ 999,334 $ 1,294,957 $ 1,317,949 $ 1,332,328 $ 37,371 2.89%
154
City of Kenai
Fiscal Year 2027 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.
Special Projects: Two sets tires for dump truck $8,000. New radios
$2,500.
4538 Repair & Maintenance. Professional services for parking lot
striping, stop bars and pavement markings. Crack sealing contract
work.
4539 Rentals. Warm storage rental for road sand, excavator rental,
and misc. rental equipment, including dozer, compactor, man lift
extend -a -boom.
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.
Water Truck - ST17
$ 10,745
Street Sweeper - ST30
21,924
160 Motor Grader with Wing & Plow
21,487
Sander Truck - ST23
14,447
Sander Truck - ST45
13,947
Articulating Snow Blower
18,616
Aerial Bucket Truck
13,244
140 H Motor Grader with Wing
15,771
MT-6 4x4 Articulating Snow Blower
12,701
Crosswing Sweeper
12,774
L120 Loader - ST43
19,476
120G Motor Grader - ST31
22,817
L110H Loader - ST43
19,476
ST-02
26,986
ST-02
4,367
ST-03
6,207
ST-01
2,574
$ 257,559
155
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 - General Fund
Department 434 -Buildings
Mission
The Building Official strives to safeguard the public and promote health, safety, and welfare in
the City of Kenai by enforcing the adopted building codes while providing an excellent level of
customer service and relations.
The Building Maintenance team strives to provide maintenance that enables 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,
recordkeeping, and the 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.
The custodial group that cleans the Library, City Hall, Senior Center, and Police Department is
now reporting to the Building Maintenance Foreman. The costs for these employees and
building supplies remain with those departments' budgets, not within the Building's budget.
Organizational Chart
City Manager
Public Works
Director
I
Building
Official
Building
Maintenance
Forema
Janitor
Float
Building
LJanitorMaintenance all
Technician
Janitor
Police
Deoartme
Janitor
Library
Janitor
156 Senior Center
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE Grade
FTE Grade
FTE Grade
FTE Grade
FTE Grade
FTE Grade
Building Official
1 22
1 22
1 21
1 21
1 21
1 21
Building
Maintenance
- -
- -
- -
21
21
21
Foreman
.66
.66
.66
Building
Maintenance
17
17
16
16
16
16
Technician
.66
.66
.66
.66
.66
.66
Building
Maintenance
.66 19
.66 19
.66 19
- -
- -
- -
Lead Technician
Average Overtime per Position (hours)
Position Title Actual FY23 Actual FY24 Actual FY25 Projected FY26 Proposed FY27 Projected FY28
Building Official 14 3 0 24 16 16
Building
Maintenance 13 19 41 24 54 54
Foreman
Building
Maintenance 36.5 1 51 12 16 16
Technician
Performance Measures
Calendar Year 2022 2023 2024 2025 2026*
Building Permits
Issued 50 96 92 97 95
Building
Permit/Plan $ 155,900 $ 131,387 $ 171,885 $ 190,397 $ 180,000
Review Fees
Number of
Inspections 217 308 372 467 400
Work Orders 442 410 353 382 400
*Projected
**Does not include plan reviews completed and billed directly to the Alaska State Fire Marshall Plan Review Bureau during
a gap in Building Officials. These plan review fees would have added $32,650.
FY26 Department Goals Evaluation
Building Official
1. Maintain sufficiently licensed staff throughout the year to remain in compliance with our
State Fire Marshal deferral.
• Achieved. A new Building Official was brought on at the start of February.
2. Continuing participation in local and statewide building groups to ensure the continued
growth of the new Building Official.
• Partially Achieved. The new Building Official started in February and is beginning to
participate in groups.
157
Building Maintenance
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.
• Not Achieved. The maintenance Department was backlogged in the summer,
constructing new dugouts, and this winter, taking over supervision of the Custodians.
The plan is to work on these assessments in the coming year and to involve a new
Building Official in the process as well.
FY27 Department Goals
Building Official
1. Obtain two of the ICC Building, Plumbing, Mechanical, or Electrical Inspector Licenses.
2. Participation in local and statewide building groups to ensure the continued growth of the
new Building Official
Both goals support Goal 1 of the City of Kenai Comprehensive Plan, which promotes
and encourages quality of life in Kenai.
Building Maintenance
Continue facility assessments to support 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 working to improve customer service for our internal customers. The
Building Official is implementing new permitting software for use across several departments
that will increase communication between staff and the public.
158
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Buildings
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 190,369
$ 152,066
$ 206,319 $
205,919
$ 203,568
$ (2,751)
(1.33%)
5,764
1,939
1,562
1,562
4,229
2,667
170.74%
-
3,212
5,622
5,622
4,225
(1,397)
(24.85%)
2,798
2,232
3,096
3,096
3,074
(22)
(0.71%)
42,939
33,903
45,734
45,734
45,715
(19)
(0.04%)
-
57
1,068
1,068
1,060
(8)
(0.75%)
3,138
2,864
3,107
3,107
4,178
1,071
34.47%
61,994
61,213
61,994
61,994
46,496
(15,498)
(25.00%)
5,981
3,710
6,721
6,721
6,222
(499)
7.42%)
$ 312,983
$ 261,196
$ 335,223 $
334,823
$ 318,767
$ (16,456)
(4.91%)
Maintenance and Operations
2021
Office Supplies
-
153
300
300
300
-
-
2022
Operating & Repair Supplies
21,478
24,104
37,000
37,000
27,000
(10,000)
(27.03%)
2023
Repair & Maintenance Supplies
-
-
-
-
-
-
2024
Small Tools/Minor Equipment
1,037
2,151
2,800
2,800
2,175
(625)
(22.32%)
2026
Computer Software
2,873
1,487
7,200
57,200
14,800
7,600
105.56%
4531
Professional Services
163
1,561
12,000
12,000
12,000
-
-
4532
Communications
1,572
1,397
1,774
1,774
1,804
30
1.69%
4533
Travel& Transportation
14,977
7,047
8,500
8,238
8,500
-
-
4534
Advertising
-
86
-
1,061
-
4535
Printing & Binding
-
-
-
4536
Insurance
-
4537
Utilities
-
-
-
-
-
4538
Repair& Maintenance
51,091
40,566
86,200
81,200
60,000
(26,200)
(30.39%)
4539
Rentals
-
-
-
-
-
4540
Equip. Fund Pmts.
5,464
5,464
6,770
6,770
6,770
4541
Postage
-
-
-
-
-
4666
Books
318
359
1,000
1,000
1,000
4667
Dues & Publications
170
193
500
500
500
4999 General Contingency - - - - -
5041 Miscellaneous - - - - -
5045 Depreciation - - - - -
5047 Grants to Agencies - - - - - -
Total Maint. and Operations $ 99,143 $ 84,568 $ 164,044 $ 209,843 $ 134,849 $ (29,195) 17.801/6)
Capital Outlav & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers
Total Capital Outlay
and Transfers
Department Total
4,109
1,278 30,000
$ $ 5,387 $ - $ 30,000 $ - $ - -
$ 412,126 $ 351,151 $ 499,267 $ 574,666 $ 453,616 $ (45,651) (9.140/6)
159
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 34 - Buildings
2022 Operating & Repair Supplies. Supplies for City wide building
maintenance/repair work orders.
2024 Small Tools & Minor Equipment. Computer replacement for 3
computers, replacement printer and miscellaneous tools and
equipment.
4531 Professional Services. Engineering design services
for city owned facilities.
4533 Transportation. Building Official certification training a
meetings.
2026 Computer Software. Plan review software and support. 4538 Repair & Maintenance. Includes repair of City facilities a
Software for three computers and for surface tables. inspection/testing of elevators and fire alarm/sprinkler systems. Boi
maintenance inspections, contract services for processing request
work orders and garage doors.
160
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 435 — Street Lighting
Mission
To provide safe, consistent street lighting in the City of Kenai that meets community needs.
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 includes
troubleshooting failures, replacing parts, repairing components, and/or replacing light systems.
Staffing
FY23 Actual FY24 Actual FY25 Actual Projected FY26 Proposed FY27 I Projected FY28
Position Title I FTE I Grade FTE FGrade FTE I Grade I FTE I Grade FTE I Grade I FTE I Grade
Performance Measures
Number of Street Lights
City Lights
LED Lights
Standard Lights
HEA Lights
Work Orders Completed
2022
2023
2024
2025**
2026*
271
271
271
302
302
103
110
126
253
302
168
161
145
49
0
213
213
213
175
172
49
58
26
52
30
*Projected Figures
**Revised data from Street Light Assessment
FY26 Department Goals Evaluation
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.
• Partially Achieved. Assessment to be completed in FY26. Some work was completed
in the summer of 2025 to repair existing infrastructure. Remaining LEDs to be
swapped in 2026, and plans developed for future lighting improvements.
FY27 Department Goals
1. Continue conversion of all street lights to LED.
2. Work with HEA to remedy billing issues and reduce excess lighting where feasible.
3. Develop a plan for the utilization of the remaining Street Light Construction Capital
Funding.
These goals support 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
161
Future Considerations
Continue mapping underground power lines for street lights with GPS system to reduce future
efforts in locate requests. Grant funding may be available for additional lighting on collector
streets that serve City schools.
162
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: Street Lighting
Five year Original Increase
Account Expense FY2025 Historical Budget Amended Proposed (Decrease) %
Number Description Actual Average FY2026 Budget FY2027 FY2026 Original Change
Salaries and Benefits
0100
Salaries
$
(1)
$
$
$
$
$ -
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
$ (1)
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
160,167
157,649
170,440
170,440
180,454
10,014
4538
Repair & Maintenance
38,301
42,704
65,000
65,000
65,000
-
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
$
198,468
$ 200,353
$ 235,440
$ 235,440
$
245,454
$ 10,014
Capital Outlay & Transfers
8061
Land
-
-
-
-
-
-
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
9090
Transfers
-
Total Capital Outlay
and Transfers
$
-
$ -
$ -
$ -
$
-
$ -
Department Total:
$
198,467
$ 200,353
$ 235,440
$ 235,440
$
245,454
$ 10,014
5.88%
4.25%
163
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 35 - Street Lighting
4538 Repairs & Maintenance Services. Annual street light
maintenance contract. Utility locates and miscellaneous repairs.
164
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 440 — Library
Mission
To provide a welcoming space where people can connect, learn, discover, and grow.
Functions & Responsibilities
The Kenai Community Library is responsible for maintaining a dynamic and diverse collection that
serves patrons of all ages and abilities. The collection includes approximately 65,000 physical items
and provides access to more than 3 million additional titles statewide through the Alaska Library
Catalog, as well as a wide range of digital content and online resources. Library staff support literacy,
lifelong learning, and creativity by delivering high -quality programs, resources, and services in a safe
and welcoming environment. The Library offers quiet study rooms and early literacy resources for young
learners. It also provides essential public technology services such as device lending, public computer
access, indoor and outdoor wireless internet, and printing, faxing, and scanning.
Organizational Chart
Library Assistant (2)
Staffi ng
FY23 Actual
Position Title
FTE Grade
Library
1 23
Director
Administrative
1 15
Assistant III
Library
3 11
Assistant
LibraryAide
1 8
(40 hr/week)
Library Aide
0.62 8
(25 hr/week)
LibraryAide
(24 hr/week)
Library Aide
1.05 8
(14 hr/week)
Janitor
.45 3
*Temporary intern funded by a grant.
City Manager
Library Director
Library Aide (5)
FY24 Actual FY25 Actual
FTE Grade FTE Grade
1 23 1 23
1 15 1 15
3 11 3 12
1 8 1 8
0.62 8
Administrative
Assistant III (2)
Janitor
Projected FY26 Proposed FY27 Projected FY28
FTE Grade
FTE
Grade
FTE
Grade
1 23
1
23
1
23
1 15
2
15
2
15
3 12
2
12
2
12
1 8
1
8
1
8
-
-
0.60
8
.60
8
.60
8
.60 8
1.05
8
1.05
8
1.05
8
1.05
8
1.05 8
.45
4
.39
6
.39
6
.35
6
.35 6
165
Performance Measures
Fiscal Year
2022
2023
2024
2025
2026*
Items Borrowed
Physical Checkouts
72,200
80,400
78,080
87,800
82,000
Digital Checkouts
18,200
18,800
22,033
24,800
26,000
Visits and Services
Visitors Welcomed
48,220
56,400
57,750
71,250
62,000
New Memberships
604
679
736
760
730
Rooms Reserved
1,201
1,552
1,682
1,860
1,900
Programs
Presented
292
444
451
665
660
People Attending
1 4,625
7,700
8,540
11,900
8,000
Technology
Public Computer 5,535 6,080
Sessions
6,084
6,400
5,800
*Projected Figures based on year-to-date information.
FY26 Department Goals Evaluation
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_
• Achieved.
a. The Library is projected to welcome approximately 62,000 to 63,000 visitors
(Goal: 61,500). Although it is lower than FY25, it exceeds FY24 numbers,
indicating normalization after a peak year.
b. The Library is on track to issue approximately 730 library cards (Goal: 650).
c. The Library is on track to assist an estimated 1,900 individuals and groups in
using our meeting spaces (Goal: 1, 700).
2. Promoting Literacy and Resource Access
Our mission includes fostering literacy and providing valuable resources for our community.
• Partially Achieved
a. Physical circulation is projected at approximately 82,000, following a particularly
strong FY25 (87, 800) and slightly below target. Continued growth in digital
circulation (approximately 5.9% in FY25 and 48% since 2020) highlights a shift,
but overall use across formats remains strong. Digital circulation is projected at
between 25,500 and 26,500.
b. We anticipate adding approximately 3, 000 new items, below the goal of 3,500, due
to a shift toward digital collections and rising materials costs.
c. The Library successfully maintained reliable access to public computers, high-
speed Wi-Fi, and 2417 online resources like the OPAC, digital library, and website
throughout FY26.
d. Public computer session count is projected to be lower than in previous fiscal
years; however, total usage time remains steady, indicating fewer but longer
sessions.
166
3. Encouraging Learning Through Programs and Outreach
We will inspire lifelong learning and support early literacy through diverse programs and
partnerships.
• Achieved.
a. Programming is on track to reach approximately 660-700 programs with total
attendance between 8,000 and 9,000, reflecting continued community
engagement. Monthly programming is expected to average 33-42 children's
programs (Goal: 34), 14-16 adult programs (Goal: 5), 8-10 all -ages programs
(Goal: 7), and 2-4 teen programs (Goal: 2). While attendance per program has
moderated compared to FY25, this reflects a return to more typical levels following
an unusually strong FY25.
b. The Library is on track to offer at least 1 D1Y kit per quarter and attend 6 outreach
programs annually.
c. The Library continues to build partnerships with community organizations.
d. The Library continues to offer its annual Summer Reading Program.
FY27 Department Goals
The following department goals support the Imagine 2030 City's Comprehensive Plan, specifically
Goal 1: Promote and encourage quality of life in Kenai, and Goal 4: Provide adequate public
improvements and services in the city.
Building on strong community support, as demonstrated by a recent City of Kenai survey in which
over 80% of respondents reported being satisfied with library services, and guided by our vision
"to be the confluence of ideas and information to empower our thriving community," the Library
will continue to enhance collections, expand access to technology and resources, and deliver
responsive programs and services that meet community needs, support lifelong learning, and
contribute to a high quality of life for all residents:
Creating a Welcoming Community Hub
The Library will continue to serve as a welcoming community hub that supports quality of life
in Kenai:
a. Host approximately 60,000 to 62,000 visitors in safe, well -maintained, and
comfortable spaces for interaction, reading, work, or study.
b. Register around 600 to 650 new library members through ongoing outreach and
community engagement.
c. Support 1,700 to 1,900 uses of meeting spaces by individuals and groups by
maintaining an easy reservation process and promoting space availability both in-
house and online.
d. Monitor responsive service and patron satisfaction (target: 80% or greater) through
at least one survey and ongoing feedback tracking.
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 80,000 to 82,000 physical items and
26,000 to 27,000 digital items, using circulation trends to guide collection
development decisions.
b. Add approximately 2,800 to 3,000 new items, prioritizing high -demand materials
and balancing physical and digital collections.
167
c. Support in-house and remote use of technology and online resources while
reducing barriers by providing reliable access to public computers, high-speed Wi-
Fi, 24/7 online resources, and timely assistance with technology questions.
d. Increase awareness of library services through consistent marketing, including
social media, newsletters, and community engagement efforts.
3. Encouraging Learning Through Programs and Outreach
We will inspire lifelong learning and support early literacy through diverse programs and
partnerships.
a. Deliver approximately 650 to 700 programs in FY27, offering a mix of regular and
special programs based on participation and community demand.
b. Achieve total annual program attendance of approximately 9,000 to 10,000,
reflecting modest growth from FY26.
c. Offer a balanced mix of children, teens, adults, and all -ages programs, using
attendance and feedback to guide program development and implementation.
d. Provide at least six outreach programs and establish one or two new community
partnerships to expand reach, improve quality, and respond to local interests.
Future considerations
1. Collection management
a. Evaluate and respond to demand for specialized collections like STEAM kits,
Makerspaces, and adaptive technology.
b. Monitor and respond to continued shift toward use of digital content.
c. Work toward decreasing the overall age of collection, with at least 35% of the
collection no older than 5 years.
d. Continue work on wayfinding improvements and consider reconfiguration of space to
improve access to collection.
2. Future capital needs
a. Existing seating furniture is showing wear, and investment in durable and accessible
furnishings will help maintain a safe, welcoming environment.
b. Additional shelving will be needed in the children's area to accommodate continued
growth in this high -demand collection and maintain accessible, organized spaces.
168
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
Fund: 001 - General Fund
Department: Library
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 465,844
$ 432,564
$ 500,478
$ 500,478
$ 516,499
$ 16,021
3.20%
2
5,031
1,677
16,548
16,548
15,821
(727)
(4.39%)
6,470
5,808
7,497
7,497
7,718
221
2.95%
4,037
3,464
2,914
2,914
4,066
1,152
39.53%
87,003
82,675
95,918
95,918
99,202
3,284
3.42%
-
195
2,585
2,585
2,662
77
2.98%
1,338
1,090
1,507
1,507
1,716
209
13.87%
173,693
171,596
173,693
173,693
120,252
(53,441)
(30.77%)
17,980
12,834
18,898
18,898
19,789
891
4.71%
$ 761,396 $ 711,905 $ 820,038 $ 820,038 $ 787,725 $ (32,313) 3.94%)
Maintenance and Operations
2021
Office Supplies
793
1,373
800
800
700
(100)
(12.50%)
2022
Operating & Repair Supplies
7,842
7,906
5,500
9,007
18,100
12,600
229.09%
2023
Repair & Maintenance Supplies
-
2,414
-
-
-
-
-
2024
Small Tools/Minor Equipment
14,837
20,689
11,300
21,570
10,250
(1,050)
(9.29%)
2026
Computer Software
5,481
3,508
24,106
25,540
27,589
3,483
14.45%
4531
Professional Services
2,170
1,731
1,700
2,000
1,700
-
-
4532
Communications
4,264
4,489
3,820
4,020
4,150
330
8.64%
4533
Travel & Transportation
6,867
6,561
6,910
6,910
6,900
(10)
(0.14%)
4534
Advertising
219
563
500
500
500
-
4535
Printing & Binding
3,603
3,206
3,303
3,303
3,300
(3)
(0.09%)
4536
Insurance
-
-
-
-
-
-
4537
Utilities
59,788
62,822
74,430
74,430
65,304
(9,126)
(12.26%)
4538
Repair & Maintenance
15,347
11,285
3,300
3,980
3,330
30
0.91%
4539
Rentals
-
4,007
-
-
-
-
-
4540
Equip. Fund Pmts.
-
-
-
-
-
4541
Postage
10,299
8,044
10,000
10,000
9,000
(1,000)
(10.00%)
4666
Books
75,449
69,793
65,500
73,110
66,500
1,000
1.53%
4667
Dues & Publications
1,270
1,084
1,325
1,325
1,355
30
2.26%
4999
General Contingency
-
-
-
-
-
-
-
5041
Miscellaneous
60
-
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 208,229 $ 209,535 $ 212,494 $ 236,495 $ 218,678 $ 6,184 2.91%
Capital Outlav & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers
Total Capital Outlay
and Transfers
Department Total
2,139
4,335
$ $ 6,474 $ - $ - $ - $
$ 969,625 $ 927,914 $ 1,032,532 $ 1,056,533 $ 1,006,403 $ (26,129) (2.53%)
169
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 40 - Library
2022 Operating, Repair & Maintenance Supplies. Custodial and
kitchen supplies. Processing and programming supplies. Special
Projects: Staff office chairs $5,000. Camera renewal $5,000.
Additional cameras $2,100.
2026 Computer Software. Cost for languages software, publicity
software and work scheduling software. Library calendar, scanner,
postage and Siris Dynix software.
4538 Repair & Maintenance. Maintenance agreements
department specific systems, carpet and floor cleaning, wind,
washing and miscellaneous contracted repairs of books a
equipment.
4666 Books. Purchase of books and materials for the Library':
collection.
4531 Professional Services. Transit services between Soldotna and 4667 Dues & Publications. Alaska Library Network and Associ
Kenai libraries. dues, American Library Association dues and library publications.
4533 Travel & Transportation. Car allowance, professional
development, AKLA conference and other professional conferences.
170
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 445 — 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, softball, and 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
City Manager
Parks and
Recreation Director
Parks and Temporary Parks Assistant Parks and Parks and
Recreation Laborer and Recreation Recreation Director Recreation
Maintenance Maintenance
Worker(11) Technician (2)
Recreation Center
Worker(6)
`VAI
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Parks & Rec Director
.96
23
.96
23
.96
23
.95
23
.95
23
.95
23
Assistant Director
.88
19
.93
19
.93
19
.94
19
.94
19
.94
19
Maintenance
Technician
1.92
14
1.92
14
1.92
14
1.91
14
1.91
14
1.91
14
Laborer
.98
6
.98
6
1 .98
6
.98
6
.98
6
.98
6
Recreation Center
Worker 3 3 3
Temporary
Maintenance Worker 2.06 T5 2.77
Temporary
Maintenance Leader _40 T3 -
4
3.35
6
3.35
6
3.35
6
3.35
6
T5
2.34
T5
2.34
T5
2.34
T5
2.34
T5
-
-
-
-
-
-
-
Average Overtime Per Position (hours)
Position Title
FY23 Actual FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Assistant Director
68
89.5
45
15
15
15
Director
N/A
N/A
N/A
N/A
N/A
N/A
Laborer
58.5
21.5
12
10
10
10
Maintenance
Technician
80
16.5
46
20
20
20
Recreation Center
Worker
0
0
0
0
0
0
Temporary
Maintenance Worker
39.5
38
32.25
5
5
5
Performance Measures
Fiscal Year
2022
2023
2024
2025
2026*
Total Recreation Center Visits
36,616**
42,484**
44,787**
39,539**
37.562**
Total Program -based
Activities (sponsored & co-
sponsored)
7
8
8
8
16
Total Pedestrian Trails (Miles)
6.3
6.3
6.3
6.3
8.37
Total Shelter Reservations
54
41
38
58
70
Ice Reservations Hours
745
950
807
856
798
Volunteer Hours
192
215
767
810
707
Issued Tree Removal Permits
2
3
2
5
6
Total Recreation Center visits are based on recorded sign -ins and may not fully reflect actual usage, as rental groups and spectators
are difficult to track. FY26 data includes all current information, with FY25 data used for months not yet completed. Program totals
include in-house programs, City events, and City -sponsored events. Pedestrian trail mileage reflects all City trails, updated in FY26 as
part of the Master Plan, including additions at Doublespeak Pond and minor adjustments to ski trails. Shelter and ice reservations
reflect all bookings for FY25 and FY26 months for shelters, and for the MPF, the numbers reflect ice sold during the FY26 winter season.
Volunteer hours include all City programs and community service contributions. Tree removal permits issued in FY26 to date.
* Excludes Teen Center visits.
172
FY26 Department Goals Evaluation
Publish a Parks and Recreation Master Plan. A Master Plan incorporates community input
and aligns the department's long- 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 initiatives in Kenai.
Goal 2 - Economic Development: Provide economic development initiatives to support the
community's fiscal health.
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 meet
the community's regional needs.
Goal 6 - Parks and Recreation: Ensure that Kenai has excellent parks, recreational facilities,
and opportunities.
Goal 7 - Natural Hazards and Disasters: Prepare and protect the citizens of Kenai from
natural hazards and disasters.
Goal 8 - Environmental Resources: Protect and enhance the community's natural resources
and environment.
• Achieved: This goal was completed in the 4`" quarter of FY26.
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.
• Not Achieved. The department increased advertising efforts and participated in garden
workshops hosted by the Central Peninsula Garden Club to help generate interest.
However, during the summer of 2025, only one bed was reserved. The long-term
success of the community garden may depend on relocating it to a site with better
accessibility and visibility.
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
• Achieved: Through an online poll and discussions with local coaches, the department
identified a strong group of volunteers willing to assist with trail grooming. During the
winter, a volunteer waiver was developed to support this effort. Next winter, the season
will begin with volunteer training and the establishment of a scheduling system.
173
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.
• Achieved: An internal attendance policy, cell phone policy, and 4 reservation policies
have been developed. A significant positive outcome that helped achieve this goal was
participation in the City's Administrative Working Group Policy and Procedure training,
which helped standardize the development process. This training has supported the
creation of high -quality policies and procedures using a consistent format.
FY27 Department Goals
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. The plan
will serve as a guiding document for years to come, and priorities may change as
circumstances vary, but it is important to use it annually.
Goal 1: Quality of Life: Promote and encourage quality -of -life elements in
Kenai.
Goal 2: Economic Development: Provide economic development initiatives to
support the community's fiscal health.
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 meet the community's regional needs.
Goal 6: Parks and Recreation: Ensure that Kenai has excellent parks,
recreational facilities, and opportunities.
Goal 7: Natural Hazards and Disasters: Prepare and protect the citizens of Kenai
from natural hazards and disasters.
Goal 8: Environmental Resources: Protect and enhance the community's natural
resources and environment.
2. Develop and implement five key procedures, policies, or task outlines for the Parks and
Recreation Department to improve efficiency, accountability, and consistency. Each
procedure, policy, or task outline will be short, providing clear guidance without unnecessary
complexity.
3. Attend 3 to 5 board meetings of the frequent users groups of Parks and Recreation. Some
of the biggest users of the Parks are local groups such as the Boys and Girls Club, the
Kenai Peninsula Soccer Club, Kenai Little League, Kenai Adult Softball, and the Kenai
Peninsula Hockey Association. The Director would like to start attending one board meeting
per year for some of these groups to improve communication and collaboration.
174
Future Considerations
Establish a structured process to regularly review, assess, and update the Parks and Recreation
Master Plan to ensure it remains relevant, responsive, and aligned with evolving community
needs. This includes tracking progress on completed initiatives, identifying emerging priorities,
evaluating changing conditions, and recommending adjustments when necessary. By treating
the Master Plan as a living document, the department will support informed decision -making,
strategic resource allocation, and long-term system sustainability.
175
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: Parks, Recreation & Beautification
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 538,643
$ 437,442
$ 563,229
$ 563,229
$ 577,708
$ 14,479
2.57%
0200
Overtime
6,282
3,652
2,849
2,849
2,198
(651)
(22.85%)
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
4,453
10,914
11,573
11,573
14,187
2,614
22.59%
0400
Medicare
8,121
6,635
8,376
8,376
8,614
238
2.84%
0450
Social Security
13,242
9,093
7,907
7,907
14,423
6,516
82.41%
0500
PERS
75,817
66,246
74,010
74,010
77,198
3,188
4.31%
0600
Unemployment Insurance
-
166
2,888
2,888
2,970
82
2.84%
0700
Workers Compensation
13,350
9,278
15,614
15,614
11,606
(4,008)
(25.67%)
0800
Health & Life Insurance
127,773
124,151
122,644
122,644
95,798
(26,846)
(21.89%)
0900
Supplemental Retirement
18,663
11,160
15,673
15,673
18,771
3,098
19.77%
Total Salaries & Benefits $ 806,344 $ 678,737 $ 824,763 $ 824,763 $ 823,473 $ (1,290) 0.16%)
Maintenance and Operations
2021
Office Supplies
-
-
-
-
-
-
-
2022
Operating & Repair Supplies
75,185
77,684
89,500
89,500
95,250
5,750
6.42%
2023
Repair & Maintenance Supplies
24,714
4,943
1,750
4,876
2,000
250
14.29%
2024
Small Tools/Minor Equipment
17,526
11,372
6,000
6,000
6,125
125
2.08%
2026
Computer Software
2,730
2,455
8,400
8,400
9,980
1,580
18.81%
4531
Professional Services
62,140
94,579
82,050
84,050
84,750
2,700
3.29%
4532
Communications
5,190
6,902
5,080
5,080
5,560
480
9.45%
4533
Travel & Transportation
5,190
3,072
6,000
6,000
6,000
-
-
4534
Advertising
147
153
-
-
-
4535
Printing & Binding
1,248
822
1,000
1,000
1,000
4536
Insurance
-
-
-
-
-
-
4537
Utilities
187,612
227,544
227,699
227,699
227,303
(396)
(0.17%)
4538
Repair & Maintenance
13,853
11,908
13,000
11,000
13,250
250
1.92%
4539
Rentals
15,638
16,086
17,200
17,200
17,200
-
-
4540
Equip. Fund Pmts.
25,330
25,330
26,298
26,298
26,298
4541
Postage
-
-
-
-
-
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
95
289
805
805
815
10
1.24%
4999
General Contingency
-
-
-
-
-
-
-
5041
Miscellaneous
845
973
1,250
1,250
1,250
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 437,443 $ 484,112 $ 486,032 $ 489,158 $ 496,781 $ 10,749 2.21%
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements - - - - -
8064 Machinery & Equipment 9,976 23,279 24,900 15,000 15,000
9090 Transfers - -
Total Capital Outlay
and Transfers $ 9,976 $ 23,279 $ $ 24,900 $ 15,000 $ 15,000
Department Total: $ 1,253,763 $ 1,186,128 $ 1,310,795 $ 1,338,821 $ 1,335,254 $ 24,459 1.87%
176
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 45 - Parks, Recreation & Beautiification
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. Special Project: Cameras $4,000.
4531 Professional Services. Winter ice maintenance, tree removal
and background checks for new hires. Kenai Boys and Girls Club
Grant.
2024 Small Tools/Minor Equipment. Charge for (5) five computers, 4538 Repair & Maintenance. Restroom / vault pumping, corn
winter pole decorations and miscellaneous small tools. rebuild and equipment replacement and maintenance.
2026 Computer Software. Computer software for access license, 4540 Equipment Replacement Fund Payments. Annual payment
Office and Adobe. Recreation software the City's Equipment Replacement Fund for equipment purchased
the fund and utilized by the department.
Equipment:
Zamboni PR11
Fleet:
1 Ton Pickup PR-002
1/2 Ton Pickup PR-007
1/2 Ton Pickup PR-003
1/2 Ton Pickup PR-001
3/4 Ton Pickup PR-006
1/2 Ton Pickup PR-009
5041 Miscellaneous. Disposal fees.
8064 Marhinery & Equipment.
course. $15,000.
$ 5,931
5,913
3,294
2,646
2,646
2,574
3,294
$ 26,298
Special Project: Bridge for g
177
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 001 — General Fund
Department 460 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 the
ramps, installation of 27 floats, and seasonal pilings, are 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,
a boat launch ramp, and floats. Additionally, staff monitor the boat ramp, parking lot, fee shack,
access roads, restrooms, and trash dumpsters.
The Public Works Director is responsible for administering the Kenai Boating Facility lease with
private enterprises.
Organizational Chart
City Manager
Public Works
Director
Street
Foreman
Equipment Lead
Operator
Equipment
Operator (3)
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Streets Foreman
.04
21
.04
21
.04
21
.03
21
.03
21
.03
21
Lead Operator
.04
19
.04
19
.04
19
.04
19
.04
19
.04
19
Operator
.19
16
.19
16
.19
16
.17
16
.17
16
.17
16
178
Average Overtime Per Position (hours)
Position Title FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Streets Foreman
0
0
0
23
23
23
Lead Operator 0
Operator 0
1
0
18
18
18
I 2
0
I 24
I 24
24
Performance Measures
Fiscal Year
2023
2024
2025
Boating Facility
Open
5/10/23
5/1/24
4/3/25
Boating Facility
Closed
11 /2/22
10/26/23 10/31 /24
Number of Drop Offs
84
37
61
Number of Day Use
Parking
582
531
575
Number of Boat
Launches and 2,729 2,392 2,711
Parking
*Projected Figures based on year-to-date information.
FY26 Department Goals Evaluation
2026
4/20/26
2027*
5/1 /27*
11/3/25
11/1/26*
68
60*
544
550*
2,259 2,500*
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.
• Partially Achieved. Floats are being built by City staff. Oldest floats comprising one set of
ramp floats will be completed prior to opening at a minimum. Newer floats may be reused
while construction is ongoing.
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. Expected to bid this summer for fall work after dip net season ends.
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.
• Not Achieved. Plan to work on the next fiscal year.
FY27 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.
179
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.
180
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
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
Fund: 001 - General Fund
Department: Boating Facility
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Averaqe
FY2026
Budget
FY2027
FY2026 Original
Change
$ 10,081
$ 11,214
$ 17,919 $
17,919
$ 19,498
$ 1,579
8.81%
-
500
1,438
1,438
1,577
139
9.67%
-
94
849
849
38
(811)
(95.52%)
137
162
293
293
307
14
4.78%
18
17
-
-
-
-
-
780
1,226
1,723
1,723
4,637
2,914
169.12%
-
6
101
101
106
5
4.95%
355
387
649
649
748
99
15.25%
7,453
7,370
4,610
4,610
4,811
201
4.36%
523
391
612
612
824
212
34.64%
$ 19,347
$ 21,367
$ 28,194 $
28,194
$ 32,546
$ 4,352
15.44%
3,911
1,791
5,750
5,750
5,750
704
405
800
800
800
120
2,700
2,700
2,700
-
-
500
500
500
10,312
9,019
8,185
8,185
10,988
2,803
34.25%
856
421
2,500
2,500
2,500
-
-
4,250
3,524
5,800
5,800
5,800
30
150
150
(150)
(100.00%)
Total Maint. and Operations $ 20,033 $ 15,310 $ 26,385 $ 26,385 $ 29,038 $ 2,653 10.05%
Capital Outlay & Transfers
8061 Land -
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers Out - -
Total Capital Outlay
and Transfers
Department Total: $ 39,380 $ 36,677 $ 54,579 $ 54,579 $ 61,584 $ 7,005 12.83%
181
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 001 - General Fund
Department: 60 - Boating Facility
2022 Operating & Repair Supplies. General department supplies 4538 Repair & Maintenance Services. General maintenance of d
including signage, fuel, oils & greases, traffic cones, electrical supplies, and restroom maintenance.
restroom and cleaning supplies. Crane startup, testing and winterizing.
4531 Professional Services. Annual crane inspection and cathodic 4539 Rentals. Rental of specialty equipment for installation
inspection. removal of floating docks, garbage dumpster and boom lift to
pilings/floats. Air compressor to blow down water lines. 6 mo
dumpster rentals.
182
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.
Miscellaneous,
$212,900 ,
Intergovernmental,
$747,393 , 8.21 %
Rents & Leases,
$1,234,421 , 13.56%
Transfers In, $1,351,524,
14.84%
$9,105,486
Interest/Investment Earnings, $425,000 ,
4.67%
Charges for Service,
$5,134,248 , 56.39%
$9,378,551
Senior Citizen Programs Personal Use Fishery
$971,280 $418,890
10.36% 4.47%
kI
Transfers
$2,920,300
31.14%
Water & Sewer Utility
$2,584,837
27.56%
183
City of Kenai
Fiscal Year 2027 Operating Budget
Special Revenue Funds Expenditure Recap
Personal Services
Maintenance and Operations
FY2026
FY2027
FY2026
FY2027
Original
Proposed
Original
Proposed
Budget
Budget
Difference
Budget
Budget Difference
Personal Use Fishery Fund
Public Safety
$ 39,781
$ 42,006 $
2,225
$ 16,355
$ 3,537 $
(12,818)
Streets
17,290
21,991
4,701
15,602
15,613
11
Parks, Recreation & Beautification
80,141
96,214
16,073
124,241
150,608
26,367
Dock
32,712
37,209
4,497
33,174
8,712
(24,462)
Total Personal Use Fishery Fund
169,924
197,420
27,496
189,372
178,470
(10,902)
Water and Sewer Fund
Water $ 1,268,751 $ 1,295,166 $ 26,415 $ 1,379,867 $ 1,289,671 $ (90,196)
Sewer - - - - - -
Wastewater Treatment Plant - - - - -
Total Water and Sewer Fund 1,268,751 1,295,166 26,415 1,379,867 1,289,671 (90,196)
Airport Fund
Terminal
222,196
219,437
(2,759)
373,453
388,134
14,681
Airfield
430,001
407,598
(22,403)
802,466
742,592
(59,874)
Administration
259,416
279,725
20,309
76,397
66,521
(9,876)
Other Buildings & Areas
99,542
102,104
2,562
117,787
95,150
(22,637)
Training Facility
-
-
-
152,900
151,983
(917)
Total Airport Fund
1,011,155
1,008,864
(2,291)
1,523,003
1,444,380
(78,623)
Senior Citizen Fund
Access
160,257
158,370
(1,887)
37,567
35,420
(2,147)
Congregate Meals
124,218
117,215
(7,003)
85,161
90,603
5,442
Home Meals
218,276
212,136
(6,140)
143,804
150,235
6,431
Transportation
92,004
92,638
634
24,453
23,741
(712)
Choice Waiver
32,994
35,749
2,755
30,566
35,173
4,607
Total Senior Citizen Funds
627,749
616,108
(11,641)
321,551
335,172
13,621
Total Special Revenue Funds
$ 3,077,579
$ 3,117,558
$ 39,979 $
3,413,793
$ 3,247,693
$ (166,100)
184
City of Kenai
Fiscal Year 2027 Operating Budget
Special Revenue Funds Expenditure Recap
Capital Outlay & Transfers
Total Budget
FY2026
FY2027
FY2026
FY2027
Original
Proposed
Original
Proposed
Budget
Budget
Difference
Budget
Budget
Difference
Personal Use Fishery Fund
$ 92,400
$ 94,500
$ 2,100 $
148,536
$ 140,043
$ (8,493)
Public Safety
2,600
2,400
(200)
35,492
40,004
4,512
Streets
96,900
118,400
21,500
301,282
365,222
63,940
Parks, Recreation & Beautification
4,200
3,400
(800)
70,086
49,321
(20,765)
Dock
196,100
218,700
22,600
555,396
594,590
39,194
Total Personal Use Fishery Fund
Water and Sewer Fund
$ 903,535
$ 1,017,500
$ 113,965 $
3,552,153
$ 3,602,337
$ 50,184
Water
-
-
-
-
-
-
Sewer
-
-
-
-
-
-
Wastewater Treatment Plant
903,535
1,017,500
113,965
3,552,153
3,602,337
50,184
Total Water and Sewer Fund
Airport Fund
61,600
64,200
2,600
657,249
671,771
14,522
Terminal
1,925,000
1,421,100
(503,900)
39157,467
29571,290
(586,177)
Airfield
72,500
73,600
1,100
408,313
419,846
11,533
Administration
400,000
30,000
(370,000)
617,329
227,254
(390,075)
Other Buildings & Areas
-
-
-
152,900
151,983
(917)
Training Facility
2,459,100
1,588,900
(870,200)
4,993,258
4,042,144
(951,114)
Total Airport Fund
Senior Citizen Fund
44,354
62,958
18,604
242,178
256,748
14,570
Access
29,334
31,941
2,607
238,713
239,759
1,046
Congregate Meals
59,459
57,794
(1,665)
421,539
420,165
(1,374)
Home Meals
27,215
25,768
(1,447)
143,672
142,147
(1,525)
Transportation
7,838
9,739
1,901
71,398
80,661
9,263
Choice Waiver
168,200
188,200
20,000
1,117,500
1,139,480
21,980
Total Senior Citizen Funds
$ 3,726,935 $ 3,013,300 $ (713,635) $ 10,218,307 $ 9,378,551 $ (839,756) Total Special Revenue Funds
185
City of Kenai
Fiscal Year 2027 Operating Budget
Budget Projection
Fund: 006 - Personal Use Fishery Fund
Original
Actual
Actual
Budget
Projection
Proposed
FY2024
FY2025
FY2026
FY2026
FY2027
Revenues
State Grant
$ 249
$ 1,104
$ 2,051
$ 2,051
$ 3,303
Usage Fees
Beach Parking
157,839
173,592
169,755
180,040
176,500
Beach Camping
216,085
238,852
222,500
265,757
247,500
Dock Launch & Park
100,489
88,423
95,000
84,624
90,000
Dock Parking Only
12,460
11,483
12,495
11,773
12,000
Participant Drop-off Fee
6,274
4,110
4,400
3,831
3,500
Total Usage Fees
493,147
516,460
504,150
546,025
529,500
Miscellaneous Revenues
Investment earnings
19,502
25,066
15,000
15,000
15,000
Other
(11,201)
(11,603)
(11,500)
(14,155)
(14,000)
Total Miscellaneous Revenues
8,301
13,463
3,500
845
1,000
Transfer In, Capital Projects -
Total Revenue 501,697 531,027 509,701 548,921 533,803
Expenditures
Public Safety
122,066
120,246
148,536
148,536
140,043
Streets
26,518
25,440
35,492
35,492
40,004
Boating Facility
41,120
34,295
70,086
70,086
49,321
Parks, Recreation & Beautification
206,597
229,688
226,282
226,978
290,222
Total Expenditures
396,301
409,669
480,396
481,092
519,590
Transfers
General Fund
75,000
75,000
75,000
75,000
75,000
Capital Projects
-
Total Transfers
75,000
75,000
75,000
75,000
75,000
Total Expenditures & Transfers
471,301
484,669
555,396
556,092
594,590
Contribution To/(From) Fund Balance:
30,396
46,358
(45,695)
(7,171)
(60,787)
Projected Lapse
-
16,632
83,327
34,389
Adjusted (Deficit)/Surplus
30,396
46,358
(29,063)
76,156
(26,398)
Beginning Fund Balance
218,681
249,077
291,581
295,435
371,591
Ending Fund Balance
$ 249,077
$ 295,435
$ 262,518
$ 371,591 $
345,193
186
City of Kenai
Fiscal Year 2027 Operating Budget
Personal Use Fishery Fund Summary by Line Item
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries $
74,764
$ 82,365
$ 99,295
$ 99,295
$ 111,588
$ 12,293
12.38%
0200
Overtime
42,260
38,612
42,971
42,971
47,035
4,064
9.46%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
147
1,295
1,295
1,410
115
8.88%
0400
Medicare
1,599
1,663
2,082
2,082
2,321
239
11.48%
0450
Social Security
5,639
5,549
6,696
6,696
7,067
371
5.54%
0500
PERS
3,228
5,965
9,335
9,335
13,316
3,981
42.65%
0600
Unemployment Insurance
-
62
718
718
800
82
11.42%
0700
Workers Compensation
2,235
2,368
4,046
4,046
3,835
(211)
(5.22%)
0800
Health & Life Insurance
10,196
14,595
2,276
2,276
8,619
6,343
278.69%
0900
Supplemental Retirement
718
625
1,210
1,210
1,429
219
18.10%
Total Salaries & Benefits $
140,639
$ 151,951
$ 1699924
$ 169,924
$ 1979420
$ 27,496
16.18%
Maintenance and Operations
2021
Office Supplies
-
-
-
-
-
-
-
2022
Operating & Repair Supplies
14,757
11,851
37,850
33,093
22,100
(15,750)
(41.61%)
2024
Small Tools/Minor Equipment
8,856
5,064
1,050
1,050
1,050
-
2026
Computer Software
3,533
2,003
7,650
7,650
7,650
4531
Professional Services
6,958
5,449
19,488
19,488
6,000
(13,488)
(69.21 %)
4532
Communications
412
498
860
860
1,060
200
23.26%
4533
Travel & Transportation
-
-
-
-
-
-
-
4534
Advertising
-
-
-
-
-
4535
Printing & Binding
2,987
1,772
3,000
3,000
3,000
-
-
4536
Insurance
5,201
4,171
5,185
5,185
5,256
71
1.37%
4537
Utilities
-
-
-
-
-
-
-
4538
Repair & Maintenance
6,000
4,173
9,000
9,000
10,250
1,250
13.89%
4539
Rentals
107,726
93,631
103,289
108,742
120,104
16,815
16.28%
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 $ 158,430 $ 130,612 $ 1899372 $ 190,068 $ 1789470 $ (10,902) (5.76%)
Capital Outlay & Transfers
8061 Land - -
8062 Buildings - - -
8063 Improvements - - - - - -
8064 Machinery & Equipment - 1,106 20,000 20,000 43,000 23,000 115.00%
9090 Transfers 185,600 191,069 176,100 176,100 175,700 (400) (0.23%)
Total Capital Outlay
and Transfers $ 185,600 $ 192,175 $ 196,100 $ 196,100 $ 218,700 $ 22,600 11.52%
Department Total: $ 484,669 $ 474,738 $ 5559396 $ 556,092 $ 594,590 $ 39,194 7.06%
187
City of Kenai
Fiscal Year 2027 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 the Police and Fire
departments. The Fire Department provides Fire and EMS services, as well as patrols of 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 set up signs, placed traffic control barriers, and transported 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
bypass 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 and 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 comprises 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 3/4 of a mile from the road. Temporary outhouses and dumpsters are provided within the parking
area.
188
Organizational Chart
Police Chief
Police Lieutenant
Police Sergeant (3)
remp. Enforcement
Officer(5)
Staffing
PU Public Safety
Public Works
Director
Street
Foreman
Equipment Lead
Operator
Equipment
Operator (3)
City Manager
Parksand
Recreation Director
Assistant Parks and
Recreation Director
-- /
11�
Parks and
Recreation Laborer
Pare
Recreation
Maintenance
Technician (2)
Tem��
Personal Use Fishery
Cashier
Temporary�
Personal Use Fishery
Atten��
Tempor ry r�
and Recreation
Maintenance
Worker(11) /
Finance Director
IT Manager
Desktop Support
Technician
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Pro'
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTI
Temporary
Enforcement
.56
T8
.56
T8
.56
T
.56
T8
.56
T8
Officer
8
PU Streets
acted FY28
Grade
56 T8
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Street Foreman
.02
21
.02
21
.02
21
.02
21
.02
21
.02
21
Equipment Lead
3
14
14
19
19
19
19
.0
O erator
.03
.03
.03
.03
.03
Equipment
3
16
16
16
16
16
16
.1
Operator
.13
..08
.08
.08
.08
189
PU Dock
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Parks & Rec
23
23
23
23
23
23
Director
.01
.01
.01
.01
.01
.01
Street Foreman
.04
21
.02
21
.02
21
.02
21
.02
21
.02
21
Assistant Director
.03
19
.03
19
.03
19
.03
19
.03
19
.03
19
Equipment Lead
Operator
.04
19
.02
19
.02
19
.02
19
.02
19
.02
19
Equipment Operator
.19
16
.02
16
.02
16
.02
16
.02
16
.02
16
Parks & Rec
Maintenance .01
14 .01
14
.01
14
.01
14
.01
14
.01
14
Technician
Temporary Parks &
Rec Maintenance .02
T5 .02
T5
.02
T5
.02
T5
.02
T5
.02
T5
Temporary PUF
Attendant .36
T4 .36
T4
.36
T5
.36
T5
.36
T5
.36
T5
PU Parks, Recreation & Beautification
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
IT Manager
.09
23
.09
23
.02
23
.02
23
.02
23
.02
23
Parks & Rec Director
.04
23
.04
23
.04
23
.04
23
.04
23
.04
23
Assistant Director
.12
19
.03
19
.03
19
.03
19
.03
19
.03
19
Parks & Rec
Maintenance Technician
.08
14
.08
14
.08
14
.08
14
.08
14
.08
14
IT Desktop Support
Technician
Parks & Rec Laborer
.09
13
.09
13
.02
13
.02
13
.02
13
.02
13
.02
6
.02
6
.02
6
.02
6
.02
6
.02
6
Temporary Parks & Rec
Maintenance
.13
T5
1 .33
T5
.33
T5
.33
T5
.33
T5
.33
T5
Temporary PUF
Attendant
.07
T5
.07
T5
.07
T5
.07
T5
.07
T5
.07
T5
Temporary PUF Cashier .57
Temporary Parks & Rec
Maintenance Leader .06
T3
.54
T3
.57
T3
.57
T3
.57
T3
.57
T3
T3
-
-
-
-
-
-
-
-
-
-
Performance Measures
Fiscal Year
2023
2024
2025
2026
2027*
Total Transactions
17,157
16,828
17,500
18,422
18,500
Dipnet Kenai page views
207,425
131,200
115,600
46,200
75,000
Traffic Control Calls
3
1 0
0 10
1
2
Vendor Days'
6
25
21
*Projected Figures based on year-to-date information.
1 A cumulative total of how many vendors are present at noon each day
FY26 Department Goals Evaluation
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 the depletion of our sign storage capacity. Doing
a property inventory will help the department sign orders in the future.
190
• Partially Achieved: This goal was initiated and evolved as work progressed. Some new
maps and setup sheets were created using a format that catalogs signs, but the approach
needs to be standardized and implemented across all setup locations. The maps and setup
sheets that were created so far have helped with fishery deployment and supported this
goal. The signs will be fully cataloged with the completion of FY27's new goals.
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
• Achieved: The walkway that was buried due to high tide and shifting sand was excavated,
and parks deployed several new techniques to remove sand and displace it to keep the
walkways usable and easily renovate in the future. This practice will be repeated as
needed in future years.
FY27 Department Goals
1. Create and complete detailed setup maps for all sites and locations, using a consistent format.
Last year, maps were created for Spruce Street and the dock, and this improvement greatly
assisted staff with setup, layout, and equipment inventory.
2. Restructure the website to accommodate the removal of the dip net app, consolidating
information onto a single, mobile -friendly page. This will require updating and aligning all current
information and services to ensure that all relevant data is consistent, accurate, and easily
accessible on the dip net webpage
Future Considerations
Participants in the fishery have repeatedly mentioned that the City of Kenai should have a permanent
campground available during the fishery and other summer months.
191
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 421- Public
Safety
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 23,167
$ 21,968
$ 24,273
$ 24,273 $
25,390
$ 1,117
4.60%
0200
Overtime
11,519
9,826
11,645
11,645
12,422
777
6.67%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
-
-
-
-
-
-
0400
Medicare
503
461
521
521
548
27
5.18%
0450
Social Security
2,151
1,950
2,227
2,227
2,344
117
5.25%
0500
PERS
-
43
-
-
-
-
-
0600
Unemployment Insurance
-
15
180
180
189
9
5.00%
0700
Workers Compensation
648
607
935
935
1,113
178
19.04%
0800
Health & Life Insurance
-
-
-
-
-
-
-
0900
Supplemental Retirement
Total Salaries & Benefits
$ 37,988
$ 34,870
$ 39,781
$ 39,781 $
42,006
$ 2,225
5.59%
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) (100.00%)
4532 Communications - - -
4533 Travel & Transportation
4534 Advertising
4535 Printing & Binding - - - - - - -
4536 Insurance 958 757 1,005 1,005 1,037 32 3.18%
4537 Utilities - - - - - - -
4538 Repair & Maintenance 1,250 1,250 2,500 1,250 100.00%
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 $ 958 $ 6,026 $ 16,355 $ 16,355 $ 3,537 $ (12,818) 78.37%)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements - - - - - -
8064 Machinery & Equipment - 1,064 20,000 20,000 23,000 3,000 15.00%
9090 Transfers Out 81,300 66,040 72,400 72,400 71,500 (900) (1.240/6)
Total Capital Outlay
and Transfers $ 81,300 $ 67,104 $ 92,400 $ 92,400 $ 94,500 $ 2,100 2.27%
Department Total: $ 120,246 $ 108,000 $ 148,536 $ 148,536 $ 140,043 $ (8,493) (5.72%)
192
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 421 - Public Safety
4531 Professional Services. Boat operator course. 8064 Machinery & Equipment Special Project: Ranger
replacement $12,000.
4538 Repair & Maintenance. AED maintenance costs.
193
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 433- Streets
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 6,561
$ 8,290
$ 9,640
$ 9,640
$ 10,852
$ 1,212
12.57%
0200
Overtime
211
531
2,542
2,542
2,791
249
9.80%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
36
450
450
459
9
2.00%
0400
Medicare
93
121
183
183
204
21
11.48%
0450
Social Security
-
-
-
-
-
-
-
0500
PERS
1,753
1,796
3,451
3,451
4,072
621
17.99%
0600
Unemployment Insurance
-
6
63
63
70
7
11.11%
0700
Workers Compensation
237
295
437
437
479
42
9.61%
0800
Health & Life Insurance
3,206
4,156
198
198
2,605
2,407
1,215.66%
0900
Supplemental Retirement
294
180
326
326
459
133
40.80%
Total Salaries & Benefits
$ 12,355
$ 15,411
$ 17,290
$ 17,290
$ 21,991
$ 4,701
27.19%
Maintenance and Operations
2021 Office Supplies - - - - -
2022 Operating & Repair Supplies 1,857 2,097 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 341 345 348 348 359 11
4537 Utilities - - - - - -
4538 Repair & Maintenance - - - - -
4539 Rentals 7,387 9,709 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 $ 9,585 $ 12,151 $ 15,602 $ 15,602 $ 15,613 $ 11
Capital Outlay & Transfers
3.16%
0.07%
ovui
Land
- - - - - -
-
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
- - - - - -
9090
Transfers Out
3,500 4,160 2,600 2,600 2,400 (200)
(7.69%)
Total Capital Outlay
and Transfers
$ 3,500 $ 4,160 $ 2,600 $ 2,600 $ 2,400 $ (200)
(7.69%)
Department Total:
$ 25,440 $ 31,722 $ 35,492 $ 35,492 $ 40,004 $ 4,512
12.71%
194
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 433 - Streets
2022 Operating & Repair Supplies. Departmental supplies including 4539 Rentals. Rental of General Fund equipment to be used in
gravel for beach acces roads, calcium chloride, signage and fuel. preparation for and operations of the fishery.
4535 Insurance. General liability and broker fee.
195
City of Kenai
Fiscal Year 2027 Operating Budget
Account Expense
Number Description
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
5045
Depreciation
5047
Grants to Agencies
Fund 006 - Personal Use Fishery Fund
Department: 445- Parks, Recreation & Beautificat
Five year
Original
Increase
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
$ 31,398
$ 36,090
$ 44,112
$ 44,112
$ 51,730
$ 7,618
17.27%
23,304
20,773
23,850
$ 23,850
26,535
2,685
11.26%
-
87
498
$ 498
569
71
14.26%
701
752
993
$ 993
1,144
151
15.21 %
2,299
2,446
3,341
$ 3,341
3,531
190
5.69%
1,373
3,266
3,989
$ 3,989
6,355
2,366
59.31%
-
28
342
$ 342
394
52
15.20%
966
994
1,952
$ 1,952
1,543
(409)
(20.95%)
5,270
8,365
444
$ 444
3,809
3,365
757.88%
417
381
620
$ 620
604
(16)
2.58%)
$ 65,728
$ 73,182
$ 80,141
$ 80,141
$ 96,214
$ 16,073
20.06%
12,830
7,980
12,250
7,493
16,500
4,250
34.69%
8,856
3,315
1,050
1,050
1,050
-
-
3,533
2,003
7,650
7,650
7,650
-
-
6,958
1,929
5,388
5,388
6,000
612
11.36%
412
498
860
860
1,060
200
23.26%
2,987
1,772
3,000
3,000
3,000
-
-
3,220
2,484
3,093
3,093
3,098
5
0.16%
6,000
4,173
7,750
7,750
7,750
-
-
95,364
77,743
81,200
86,653
102,500
21,300
26.23%
2,000 2,000 2,000 2,000 2,000
Total Maint. and Operations $ 142,160 $ 103,897 $ 124,241 $ 124,937 $ 150,608 $ 26,367 21.22%
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers Out
Total Capital Outlay
and Transfers
Department Total:
- 42 - - 20,000 20,000 -
96,800 93,300 96,900 96,900 98,400 1,500 1.55%
$ 96,800 $ 93,342 $ 96,900 $ 96,900 $ 118,400 $ 21,500
$ 304,688 $ 270,421 $ 301,282 $ 301,978 $ 365,222 $ 63,940
22.19%
21.22%
196
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 445-Parks, Recreation & Beauti
2022 Operating & Repair Supplies. For the purchase of signage, 4539 Rentals. For the rental of portable toilets and dumpsters.
janitorial supplies, receipt bags, zip ties, traffic cones, thermal paper, Van rental.
door hangers, brochures and printer ribbons. Vehicle fuel. Special
Project: Sign laminator $3,000.
2026 Computer Software. Personal Use Fishery software fees and 5041 Miscellaneous. Post fishery beach cleanup by Kenai Central
streaming server. High School Nordic Ski Team.
4531 Professional Services. Personal Use Fishery software
modification consultant.
4538 Repairs & Maintenance Services. Restroom vault pumping
and repairs.
8064 Machinery & Equipment. Special Project: Utility Vehicle
$20,000.
197
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department:
460- Boating Facility
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 13,638
$ 16,017
$ 21,270
$ 21,270 $
23,616
$ 2,346
11.03%
0200
Overtime
7,226
7,482
4,934
4,934
5,287
353
7.15%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
24
347
347
382
35
10.09%
0400
Medicare
302
329
385
385
425
40
10.39%
0450
Social Security
1,189
1,153
1,128
1,128
1,192
64
5.67%
0500
PERS
102
860
1,895
1,895
2,889
994
52.45%
0600
Unemployment Insurance
-
13
133
133
147
14
10.53%
0700
Workers Compensation
384
472
722
722
700
(22)
(3.05%)
0800
Health & Life Insurance
1,720
2,074
1,634
1,634
2,205
571
34.94%
0900
Supplemental Retirement
7
64
264
264
366
102
38.64%
Total Salaries & Benefits
$ 24,568
$ 28,488
$ 32,712
$ 32,712 $
37,209
$ 4,497
13.75%
Maintenance and Operations
2021 Office Supplies - - - - -
2022 Operating & Repair Supplies 70 1,774 22,800 22,800 2,800 (20,000) (87.72%)
2024 Small Tools/Minor Equipment - - - - -
2026 Computer Software
4531 Professional Services
4532 Communications
4533 Travel & Transportation
4534 Advertising
4535 Printing & Binding - - - - - - -
4536 Insurance 682 585 739 739 762 23 3.11%
4537 Utilities - - - - - - -
4538 Repair & Maintenance - - - - -
4539 Rentals 4,975 6,179 9,635 9,635 5,150 (4,485) (46.55%)
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 $ 5,727 $ 8,538 $ 33,174 $ 33,174 $ 8,712 $ (24,462) 73.74°/u)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment - - - - - -
9090 Transfers Out 4,000 27,569 4,200 4,200 3,400 (800) (19.05%)
Total Capital Outlay
and Transfers $ 4,000 $ 27,569 $ 4,200 $ 4,200 $ 3,400 $ (800) (19.05%)
Department Total: $ 34,295 $ 64,595 $ 70,086 $ 70,086 $ 49,321 $ (20,765) (29.63%)
198
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 460 - Boating Facility
2022 Operating & Repair Supplies. For the purchase of stripping 4539 Rentals. For the rental of portable toilets to supplement the
paint, bathroom supplies, road cones/string, calcium chloride for onsite restrooms during peak season, and rental of General Fund
dust control and other supplies for operations of the fishery. Equipment for preparation and operations of the fishery.
4536 Insurance. General liability and broker fee.
199
City of Kenai
Fiscal Year 2026 Operating Budget
Budget Projection
Fund: 010 - Water and Sewer Fund
Original
Actual Actual Budget Projection Proposed
FY2024 FY2025 FY2026 FY2026 FY2027
Revenues
PERS Grant $ 20,117 $ 31,019 $ 45,879 $ 45,879 $ 54,047
Usage Fees
Service Hook-up
11,191
15,689
10,151
10,154
11,965
Residential Water
985,426
1,020,510
1,029,363
1,030,872
1,070,543
Commercial Water
370,037
392,540
396,588
353,965
412,454
Residential Sewer
1,382,479
1,452,174
1,444,145
1,455,077
1,501,920
Commercial Sewer
480,225
524,536
535,889
482,174
557,328
Total Usage Fees
3,229,358
3,405,449
3,416,136
3,332,242
3,554,210
Miscellaneous Revenues
Penalty and Interest
39,038
43,913
42,588
39,337
42,588
Interest Earnings
200,941
256,882
170,000
170,000
170,000
Other
82,687
347,199
275,000
336,761
5,000
Total Miscellaneous Revenues
322,666
647,994
487,588
546,098
217,588
Transfer In, Capital Projects
30,000
155,166
-
-
-
Total Revenues
3,602,141
4,239,628
3,949,603
3,924,219
3,825,845
Expenditures
Utilities Department
2,455,206
2,347,683
3,052,153
3,052,153
2,892,337
Transfers
Capital Projects
679,970
889,291
500,000
1,250,000
710,000
Total Expenditures & Transfers
3,135,176
3,236,974
3,552,153
4,302,153
3,602,337
Contribution To/(From) Fund Balance:
466,965
1,002,654
397,450
(377,934)
223,508
Projected Lapse (6%)
-
-
169,629
165,357
155,090
Adjusted (Deficit)/Surplus
567,079
(212,577)
378,598
Beginning Fund Balance
1,493,389
1,960,354
1,157,702
2,963,008
2,750,431
Ending Fund Balance
$ 1,960,354 $
2,963,008
$ 1,724,781
$ 2,750,431
$ 3,129,029
200
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 010 —Water and Sewer Fund
Department 465 — Water and 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, safe,
and efficient manner possible, while providing a consistently reliable service to the citizens of
Kenai.
Note: Water and Sewer Budget and Wastewater Treatment Plan Budgets will be combined into
a single budget starting FY27.
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 water from a winter low of approximately 580,000
gallons a day to a summer peak of just over 1 million gallons a day.
The City of Kenai's sewer collection system serves approximately 2,000 customers. The City
maintains approximately 46 miles of sewer pipe and 19 lift stations. The collection system
transfers all wastewater to the Wastewater Treatment Facility, where we are permitted to process
1.3 million gallons of wastewater daily. We operate the facility under an Alaska Pollutant
Discharge Elimination System (APDES) permit and comply with all discharge requirements,
testing, reporting, and record -keeping.
Staff must comply with Alaska Department of Environmental Conservation (DEC) training and
certification requirements to properly operate and maintain our water and sewer utilities.
Organizational Chart
City Manager
Public Works l� Administrative
Director l Assistant III
Utility
Foreman 1/11
Utility Lead Utility
Operator (2) Operator 1/II (4)
201
Staffina
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Public Works
Director
.11
28
.12
28
.29
28
.30
28
.37
28
.37
28
Asst. Public Works
Director
-
-
-
-
-
-
.30
24
.37
24
.37 24
Utility Foreman 1/II
1
21/22
1
21/22
1
21/22
1
21/22
1
21/22
1 21/22
Utility Lead
Operator
2
19
2
19
2
19
2
19
2
19
2 19
Utility
Operator 1/11
4
15/18
4
15/18
4
15/18
4
15/18
4
15/18
4
15/18
Administrative
Assistant III
.11
15
.12
15
.29
15
.30
15
.37
15
.37
15
Accounting
Technician 1
.5
14
.5
14
.5
14
.5
14
.5
14
.5
14
Administrative
Assistant 1
.31
13
.31
13
.31
13
.31
13
.31
13
.31
13
Temporary
Utility
-
-
-
-
-
-
.25
T12
.25
T12
.25
T12
Technician
Average Overtime Per Position (hours)
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
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 1/II
28.5
15
19.5
40
80
80
Utility Lead
Operator
113.5
40
88.5
90
150
150
Utility Operator
1/11
239.5
198.75
330.5
300
300
300
Performance Measures
Fiscal Year
Permitted plant flow vs.
2022
2023
2024
2025
2026*
1.3/.500
1.3/.501
1.3/.527
1.3/.528
1.3/.443
Actual plant flow (million gallons
mgd
mgd
mgd
mgd
mgd
per day)
0
1
Number of discharge
0
1
3
violations/exceptions
Tons of sludge were taken to the
835
485
700
516
700
dump
3 of 7
Number of fully licensed 3 of 7 3 of 7
1 of 7**
1 of 7**
operators
2,037
2,052
2,072
Water customers 1,992 2,008
Sewer customers
1,951
1,966
1,989
2,009
2,028
Metered connections
237
240
251
251
254
Turn on/off
51
49
53
54
60
811 locates
624
500
1,495**
1,248**
1,200
668
599
693
619
680
Shutoff tags hung
*Projected
**Plant increased to Level 3 Certification. Staff are currently testing to achig2 certification and cross -training to work in all areas of the Utility Department
The Assistant Public Works Director is fully certified for plant operation.
***ENSTAR is completing main replacements.
FY26 Department Goal Evaluation
Revise job descriptions and positions to make all Utility Department positions cross -
trained between the Water and Sewer Department and the WWTP Department.
• Achieved
2. Successfully complete the demo and replacement of the Digester Blowers, including the
new structure to house the units adjacent to the Digester.
• Partially Achieved. The project is ongoing and will be completed next fiscal year.
3. Revise and update construction specifications for water and sewer improvements.
• Partially Achieved. Standards are in progress and will be approved this fiscal year.
4. Locate 30% of City water services with a GPS unit to upload into the GIS system for ease
of future locates.
• Partially Achieved. Ongoing project.
FY27 Department Goals
5. Revise and improve the water and sewer permitting system to include better
documentation, drawings, and customer notifications and approvals. This supports Goal
4 of the City of Kenai Comprehensive Plan of providing Public Improvements and
Services.
6. 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.
7. Successfully complete the construction of the new water pumphouse to provide improved
pressures and flow throughout the City. This supports Goal 4 of the City of Kenai
Comprehensive Plan of providing Public Improvements and Services.
Future Considerations
Aging, obsolete equipment, and infrastructure require 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. Grant funding for major utility projects is becoming
harder to obtain, and more capital projects are expected to be funded locally.
203
City of Kenai
Fiscal Year 2027 Operating
Budget
Fund:
010 - Water &
Sewer Fund
Department:- Utilities Department
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 664,265
$ 615,617
$ 725,960
$ 725,960
$ 766,116
$ 40,156
5.53%
0200
Overtime
30,097
27,780
24,245
24,245
35,272
11,027
45.48%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
6,663
7,090
24,020
24,020
21,332
(2,688)
(11.19%)
0400
Medicare
9,725
9,037
11,227
11,227
11,929
702
6.25%
0450
Social Security
-
-
1,256
1,256
834
(422)
(33.60%)
0500
PERS
188,228
174,245
206,791
206,791
235,123
28,332
13.70%
0600
Unemployment Insurance
-
281
3,872
3,872
4,114
242
6.25%
0700
Workers Compensation
12,798
11,742
15,660
15,660
17,103
1,443
9.21%
0800
Health & Life Insurance
222,613
218,323
237,113
237,113
178,823
(58,290)
(24.58%)
0900
Supplemental Retirement
24,181
16,169
18,607
18,607
24,520
5,913
31.78%
Total Salaries & Benefits
$ 1,158,570
$ 1,080,284
$ 1,268,751
$ 1,268,751
$ 1,295,166
$ 26,415
2.08%
Maintenance and Operations
2021
Office Supplies
2,038
1,162
6,150
6,150
3,250
(2,900)
(47.15%)
2022
Operating & Repair Supplies
269,457
239,090
306,150
306,150
258,150
(48,000)
(15.68%)
2024
Small Tools/Minor Equipment
16,358
23,571
37,700
37,700
34,450
(3,250)
(8.62%)
2026
Computer Software
5,184
7,168
14,980
14,980
14,130
(850)
(5.67%)
4531
Professional Services
150,849
106,151
257,888
257,888
210,900
(46,988)
(18.22%)
4532
Communications
17,806
18,628
24,914
24,914
25,099
185
0.74%
4533
Travel & Transportation
6,392
2,421
11,000
11,000
11,000
-
-
4534
Advertising
267
467
1,750
1,750
1,750
4535
Printing & Binding
511
393
1,850
1,850
1,850
-
-
4536
Insurance
76,812
57,605
78,132
78,132
82,423
4,291
5.49%
4537
Utilities
496,881
475,199
514,733
514,733
525,129
10,396
2.02%
4538
Repair & Maintenance
31,569
21,946
59,167
59,167
65,000
5,833
9.86%
4539
Rentals
16,993
17,483
24,720
24,720
26,240
1,520
6.15%
4540
Equip. Fund Pmts.
-
-
-
-
-
-
-
4541
Postage
10,887
8,920
19,933
19,933
9,500
(10,433)
(52.34%)
4666
Books
-
460
3,000
3,000
3,000
4667
Dues & Publications
4,280
4,700
9,600
9,600
9,600
4999
Contingency
-
-
-
-
-
5041
Miscellaneous
7,920
6,336
8,200
8,200
8,200
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 1,114,204 $ 991,700 $ 1,379,867 $ 1,379,867 $ 1,289,671 $ (90,196) 6.54%)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers Out
Total Capital Outlay
and Transfers
Department Total:
14,911
5,324
107,335
107,335 -
(107,335)
(100.00%)
949,289
1,368,555
796,200
1,546,200 1,017,500
221,300
27.79%
$ 964,200 $ 1,373,879 $ 903,535 $ 1,653,535 $ 1,017,500 $ 113,965
$ 3,236,974 $ 3,445,863 $ 3,552,153 $ 4,302,153 $ 3,602,337 $ 50,184
12.61 %
1.41 %
204
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 465 - Utilities
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. Supplies for the maintenance of lift stations
(motor starters, radios, breakers, transducers, pumps, etc.), manholes,
and other consumables. Other supplies include testing supplies and
fuel for vehicles.
2024 - Small Tools & Minor Equipment. Computer replacements,
vactor hoses, jetting nozzles, utility paint and markers, and gas
monitoring sensors. Equipment maintenance tools and parts, lab
mats, chair and microscope and batteries.
4531 Professional Services. Engineering / Testing services. Lab
work, SCADA services, cathodic protection inspections and drug
testing. Vac truck dumping, Alaska dig line, cathodic protection
inspections electrical troubleshooting and professional consulting.
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.
4533 Transportation. Travel for continuing education.
4538 Repair & Maintenance. Professional services for repair and
maintenance of the water system. Professional services for sewer lift
station/collection systems repairs including level transducers, cell
modems etc.
4539 Rentals Water reservoir #1 land rental $16,490, Well 1 land
lease, excavator rental for key box repairs, miscellaneous tools and
accessories.
4541 Postage. Public notifications and monthly water/sewer billings
postage.
9090 Transfers Out. $307,500 Central administrative charges from
General Fund and $710,000 transfer to water capital projects.
205
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 - Airport Fund
Department:- Airport Fund Summary
Original
Actual Actual Budget Projection Proposed
FY2024 FY2025 FY2026 FY2026 FY2027
Revenues
State & Federal Grants
$ 185,760
$ 27,540
$ 47,167
$ 43,167 $
52,756
Usage Fees
Fuel Sales
43,694
36,472
45,000
21,527
45,000
Fuel Flowage
16,432
16,325
17,000
17,880
17,000
Float Plane
2,280
2,325
2,000
2,404
2,300
Tie Down
12,840
17,235
13,000
15,429
15,000
Landing
407,678
382,293
410,000
346,897
355,000
Plane Parking
11,429
8,876
12,000
6,094
8,000
Total Usage Fees
494,353
463,526
499,000
410,231
442,300
Rents and Leases - Land
550,127
493,781
687,791
684,462
695,271
Miscellaneous
Penalty and Interest
2,043
7,845
5,000
(4,804)
5,000
Interest on Investments
288,474
299,351
240,000
240,000
240,000
Other
231,843
102,116
125,617
60,200
60,100
Total Miscellaneous
522,360
409,312
370,617
295,396
305,100
Terminal Revenue
Parking Fees
243,199
303,543
250,000
270,448
265,000
Rents and Leases
544,899
613,331
580,029
534,693
520,650
Penalty and Interest
11,635
8,573
5,000
10,537
5,000
Car Rental Commissions
171,038
184,691
185,000
185,219
185,000
Advertising Commissions
22,041
32,384
28,000
30,924
28,000
Miscellaneous
6,087
10,475
3,000
6,509
6,000
Total Terminal Revenue
998,899
1,152,997
1,051,029
1,038,330
1,009,650
Transfers In
Capital Project Fund
337
-
-
-
-
Airport Land Trust Fund
1,065,518
1,094,116
1,099,774
1,094,116
1,099,774
Total Transfers In
1,065,855
1,094,116
1,099,774
1,094,116
1,099,774
Total Revenues
3,817,354
3,641,272
3,755,378
3,565,702
3,604,851
Expenditures
Airport Terminal
361,252
556,386
657,249
683,755
671,771
Airport Airfield
437,729
1,715,825
2,292,367
2,290,352
2,191,190
Airport Administration
289,949
394,358
408,313
418,313
419,846
Airport Other Buildings and Areas
625,855
(275,137)
217,329
247,329
227,254
Airport Training Facility
159,337
165,898
152,900
152,900
151,983
Total Expenditures
1,874,122
2,557,330
3,728,158
3,792,649
3,662,044
Transfers
Transfer to Capital Projects
2,251,842
796,875
1,265,100
1,265,100
380,100
Transfer to General Fund
-
-
Total Transfers
2,251,842
796,875
1,265,100
1,265,100
380,100
Total Expenditures & Transfers
4,125,964
3,354,205
4,993,258
5,057,749
4,042,144
Contribution To/(From) Fund Balance:
(308,610)
287,067
(1,237,880)
(1,492,047)
(437,293)
Projected Lapse (6%)
-
-
152,049
155,919
148,995
Adjusted (Deficit)/Surplus
(1,085,831)
(1,336,128)
(288,298)
Beginning Fund Balance
3,109,823
2,801,213
2,095,481
3,088,280
1,752,152
Ending Fund Balance
$ 2,801,213
$ 3,088,280
$ 1,009,650
$ 1,752,152 $
1,463,854
206
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 -Airport Fund
Department:-
Airport Summary - Line Item
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 528,470
$ 514,593
$ 584,090
$ 584,090
$ 607,440
$ 23,350
4.00%
0200
Overtime
25,267
29,608
42,719
42,719
35,602
(7,117)
(16.66%)
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
1,634
21,974
11,179
11,179
17,522
6,343
56.74%
0400
Medicare
8,011
8,181
9,250
9,250
9,579
329
3.56%
0450
Social Security
797
1,907
6,068
6,068
1,692
(4,376)
(72.12%)
0500
PERS
140,160
136,734
170,501
170,501
183,742
13,241
7.77%
0600
Unemployment Insurance
-
261
3,191
3,191
3,302
111
3.48%
0700
Workers Compensation
9,576
8,746
10,488
10,488
16,515
6,027
57.47%
0800
Health & Life Insurance
159,797
157,920
159,797
159,797
119,850
(39,947)
(25.00%)
0900
Supplemental Retirement
13,243
8,994
13,872
13,872
13,620
(252)
1.82%)
Total Salaries & Benefits
$ 886,955
$ 888,918
$ 1,011,155
$ 1,011,155
$ 1,008,864
$ (2,291)
(0.23%)
Maintenance and Operations
2021
Office Supplies
997
916
1,625
1,625
1,550
(75)
(4.62%)
2022
Operating & Repair Supplies
179,629
227,083
339,154
333,154
300,050
(39,104)
(11.53%)
2024
Small Tools/Minor Equipment
11,765
22,685
17,260
17,260
27,500
10,240
59.33%
2026
Computer Software
7,767
5,355
8,180
8,180
8,580
400
4.89%
4531
Professional Services
60,073
27,045
92,117
145,989
61,364
(30,753)
(33.38%)
4532
Communications
15,890
14,765
13,644
13,644
14,864
1,220
8.94%
4533
Travel & Transportation
14,265
8,813
25,870
25,870
21,855
(4,015)
(15.52%)
4534
Advertising
2,394
3,480
10,000
10,000
6,800
(3,200)
(32.00%)
4535
Printing & Binding
594
1,188
2,800
2,800
2,800
-
-
4536
Insurance
194,022
135,713
149,129
149,129
154,210
5,081
3.41%
4537
Utilities
444,815
423,470
569,462
569,462
570,230
768
0.13%
4538
Repair & Maintenance
236,962
180,411
282,237
286,222
263,052
(19,185)
(6.80%)
4539
Rentals
3,071
2,569
6,300
6,300
8,300
2,000
31.75%
4540
Equip. Fund Pmts.
-
-
-
-
-
-
-
4541
Postage
4666
Books
-
-
-
-
-
4667
Dues & Publications
370
495
1,475
1,475
1,475
4999
General Contingency
-
-
-
-
-
5041
Miscellaneous
30,799
13,242
3,750
3,750
1,750
(2,000)
(53.33%)
5045
Depreciation
-
-
-
-
-
5047
Grants to Agencies
20,316
Total Maint. and Operations $ 1,203,413 $ 1,087,546 $ 1,523,003 $ 1,574,860 $ 1,444,380 $ (78,623) 5.16%)
Capital Outlay & Transfers
8061
Land
4,898
8062
Buildings
-
8063
Improvements
-
-
-
-
8064
Machinery & Equipment
- 1,842
- 12,634
30,000
30,000
-
9090
Transfers
1,263,837 2,507,329
2,459,100 2,459,100
1,558,900
(900,200)
(36.610/6)
Total Capital Outlay
and Transfers
$ 1,263,837 $ 2,514,069
$ 2,459,100 $ 2,471,734
$ 1,588,900
$ (870,200)
(35.39%)
Department Total:
$ 3,354,205 $ 4,490,533
$ 4,993,258 $ 5,057,749
$ 4,042,144
$ (951,114)
(19.05%)
207
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 —Airport Fund
Department461 —Airport Terminal
Mission
Provide high -quality, safe air travel services to the citizens of the Kenai Peninsula and visitors
through facilities and services.
Functions & Responsibilities
Airport Administration is responsible for general management, regulatory compliance, and
development of the terminal facilities. These functions include airline recruitment and lease support
within the terminal.
Organizational Chart
City Manager
Airport Manager �_4 Administrative
Assistant II
Airport Operations
Supervisor
Airport Operations
Specialist (2)
*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
FY23 Actual FY24 Actual FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title FTE Grade FTE Grade FTE Grade
FTE Grade
FTE Grade
FTE
Grade
Building
Maintenance _ _ _ _ _ -
.17 21
.17 21
.17
21
Foreman
Building
Maintenance 17 17 17 16
16
16
16
.17 .17
Technician
.17
.17
.17
Airport
Operations 1 16 1 16 1 16
1 16
1 16
1
16
Specialist
Administrative
Assistant II .33 14 .33 14 .33 14
.33 14
.33 14
.33
14
Building
Maintenance 17 19 19 19
- -
- -
-
-
.17 .17
Lead Technician
Average Overtime Per Position (hours)
Position Title
Building
Maintenance
Lead Technician
Building
Maintenance
Technician
Airport
Operations
Specialist
Administrative
Assistant II
FY23 Actual FY24 Actual FY25 Actual Projected FY26 Proposed FY27 Projected FY28
2 5 5 5 5 5
2 5 5 5 5 5
- - 208 - - - -
Performance Measures
Calendar Year
2022
2023
2024
2025
2026
Enplanements
73,465
**71,605
75,449
***77,417
*79,393
Percent Change from
♦ 10%
♦3%
♦5%
♦2.5%
♦2.5%
Previous Year
Percentage of Tenant Areas
1
Leased
87%
83%
83%
98%
78%
*Projected Figure
**Reflects RAVN leaving in October 2023
***Reflects Aleutian starting service in June 2025 and Kenai Aviation stopping service in November 2025
FY26 Department Goals Evaluation
1. Lease 100% of the terminal leases
• Not Achieved -78% of the spaces have been rented. The terminal has two empty
areas available for lease: 1) a car rental counter and office, and 2) an airline
counter and office space.
2. Conduct a survey of tenants and travelers on the use of the terminal.
• Not Achieved. This is being pushed to FY27.
3. Document Department Policies and Procedures: The Airport Administration will document
twelve policies.
• Not Achieved. This goal is being deferred to FY27 due to department turnover and will be
worked on with the new Director.
FY27 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: The Airport Administration will document
twelve policies.
4. Proceed with the security camera project in and outside of the terminal building.
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 long-term reconstruction, which may include
a phased approach to the project.
Terminal expansion to accommodate jet service with over 60 seats; TSA area, passenger secure
area, security badging, and other processes necessary to update Airport Security Plan (ASP).
209
City of Kenai
Fiscal Year 2027 Operating
Budget
Fund 008 -Airport
Fund
Department:- Airport
Terminal
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 119,941
$ 99,719
$ 119,112 $
119,112
$ 123,120
$ 4,008
3.36%
0200
Overtime
5,076
2,351
8,904
8,904
8,780
(124)
(1.39%)
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
1,765
3,508
3,508
3,830
322
9.18%
0400
Medicare
1,776
1,501
1,907
1,907
1,969
62
3.25%
0450
Social Security
-
-
-
-
-
-
-
0500
PERS
33,213
29,334
36,267
36,267
39,359
3,092
8.53%
0600
Unemployment Insurance
-
45
658
658
679
21
3.19%
0700
Workers Compensation
2,793
2,105
3,066
3,066
3,696
630
20.55%
0800
Health & Life Insurance
44,626
44,106
44,626
44,626
33,470
(11,156)
(25.00%)
0900
Supplemental Retirement
2,930
2,105
4,148
4,148
4,534
386
9.31%
Total Salaries & Benefits
$ 210,355
$ 183,031
$ 222,196 $
222,196
$ 219,437
$ (2,759)
(1.24%)
Maintenance and Operations
2021
Office Supplies
638
414
650
650
650
-
-
2022
Operating & Repair Supplies
11,313
15,065
18,000
22,000
21,700
3,700
20.56%
2024
Small Tools/Minor Equipment
840
3,109
1,000
1,000
1,000
-
-
2026
Computer Software
2,000
1,233
2,000
2,000
2,000
4531
Professional Services
10,128
2,228
2,000
15,872
2,000
-
-
4532
Communications
3,429
2,018
2,383
2,383
2,828
445
18.67%
4533
Travel & Transportation
1,347
512
1,600
1,600
1,600
-
-
4534
Advertising
749
455
2,000
2,000
1,800
(200)
(10.00%)
4535
Printing & Binding
73
255
800
800
800
-
-
4536
Insurance
17,597
13,055
17,753
17,753
26,086
8,333
46.94%
4537
Utilities
123,889
135,671
146,487
146,487
140,875
(5,612)
(3.83%)
4538
Repair & Maintenance
162,228
146,340
178,780
174,780
186,795
8,015
4.48%
4539
Rentals
-
173
-
-
-
-
-
4540
Equip. Fund Pmts.
-
4541
Postage
4666
Books
4667
Dues & Publications
4999
Contingency
-
5041
Miscellaneous
65
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 334,231 $ 320,593 $ 373,453 $ 387,325 $ 388,134 $ 14,681 3.93%
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers Out
Total Capital Outlay
and Transfers
Department Total:
- 608 - 12,634 - - -
61,800 132,360 61,600 61,600 64,200 2,600 4.22%
$ 61,800 $ 132,968 $ 61,600 $ 74,234 $ 64,200 $ 2,600
$ 606,386 $ 636,592 $ 657,249 $ 683,755 $ 671,771 $ 14,522
4.22%
2.21 %
210
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery 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. Vending machine supplies.
4531 Professional Services. Miscellaneous engineering services.
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.
9090 Transfers Out. $64,200 Central administration charges from
General Fund.
PA`I
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 —Airport Fund
Department 462 —Airport Airfield
Mission
To ensure the safety and security of aircraft and the traveling public and to operate the airport in
compliance with the rules, regulations, and standards prescribed, including but not limited to, Title
14 of the Code of Federal Regulations Part 139.
Functions & Responsibilities
The Airport Operations Section is responsible for the daily operation and maintenance of the
airport.
Organizational Chart
City Manager
Airport Manager Administrative
Assistant II
Airport Operations
Supervisor
Airport Operations ( Airport Seasonal
Specialist (2) Equipment Operator
Staffing
FY23 Actual
FY24 Actual
Actual FY25
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE Grade
FTE Grade
FTE Grade
FTE Grade
FTE Grade
FTE Grade
Airport
Operations
1 20
1 20
21 21
1 21
1 21
1 21
Supervisor
Airport
Operations
1 16
1 16
1 16
1 16
1 16
1 16
Specialist
Seasonal
Equipment
83 16
.83 16
1 16
1 16
.83 16
.83 16
Operator
Temporary
Equipment 39 T16
Operator
.39 T16
.39 T16
Average Overtime per Position (hours)
Position Title FY23 Actual
FY24 Actual
FY25 Actual
Airport
Operations 226
38
140
Supervisor
Airport
Operations 271
Specialist
240
181
Seasonal
Equipment 47
171
99
Operator
Temporary
Equipment _
171
99
Operator
.39 T16 .39 T16 .39 T16
Projected FY26 Proposed FY27 Projected FY28
173 173 173
160 160 160
150 150 150
212
Performance Measures
Calendar Year 2022 2023
2024
2025
2026
(Projected)
Hazing Activity 4,554 10,715
7,925
3216
6,602
Bird Strikes 2 1
1
0
0
Airfield
Workorders 198$ 303$
114
236
212
Completed
FAA Annual
Inspection 15 1
3
8
TBD
Findings
*NO FAA Certification Inspection due to COVID-19
$Airfield Work Order Tracking began 412812022
FY26 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. Certification inspection is scheduled for April 2026
2. Reduce wildlife interactions and hazing events. Hazing activity will be reduced by 5% utilizing
sound -producing devices (i.e., cannon)
• Not Achieved. No sound -producing equipment was purchased.
FY27 Department Goals
1. Receive no FAA findings during the annual Airport Certification Inspection.
2. Reduce wildlife interactions and hazing events.
3. Successful completion of the 2026 Runway Rehabilitation Project with the reopening of the
02L/20R runway in September 2026
Future Considerations
Upon completion of the Master Plan, establish a new Capital Improvement Program. FAA grants
will be pursued for the Perimeter and Security Fence line Improvements, Taxiway Sierra with
Access Control and Lease lots, SRE replacement, Airfield Marking, and apron and Willow Street
extension.
These projects put the Airport in a great position to support the City of Kenai economically for the
next 20 years.
213
City of Kenai
Fiscal Year 2027 Operating
Budget
Fund 008 -Airport
Fund
Department:- Airport Airfield
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 205,365
$ 217,570
$ 246,275 $
246,275
$ 246,050
$ (225)
(0.09%)
0200
Overtime
18,355
26,154
32,584
32,584
24,765
(7,819)
(24.00%)
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
9,826
3,194
3,194
4,784
1,590
49.78%
0400
Medicare
3,183
3,634
4,090
4,090
3,997
(93)
(2.27%)
0450
Social Security
797
1,832
6,068
6,068
1,692
(4,376)
(72.12%)
0500
PERS
54,402
57,593
71,926
71,926
72,668
742
1.03%
0600
Unemployment Insurance
-
124
1,410
1,410
1,377
(33)
(2.34%)
0700
Workers Compensation
5,604
5,413
6,264
6,264
7,143
879
14.03%
0800
Health & Life Insurance
53,444
52,847
53,444
53,444
40,084
(13,360)
(25.00%)
0900
Supplemental Retirement
3,337
2,782
4,746
4,746
5,038
292
6.15%
Total Salaries & Benefits
$ 344,487
$ 377,775
$ 430,001 $
430,001
$ 407,598
$ (22,403)
(5.21%)
Maintenance and Operations
2021
Office Supplies
205
189
475
475
400
(75)
(15.79%)
2022
Operating & Repair Supplies
125,911
168,201
279,804
269,804
237,000
(42,804)
(15.30%)
2024
Small Tools/Minor Equipment
10,307
17,107
13,960
13,960
24,850
10,890
78.01%
2026
Computer Software
2,808
2,101
3,020
3,020
3,320
300
9.93%
4531
Professional Services
11,808
9,444
45,188
45,188
14,435
(30,753)
(68.06%)
4532
Communications
6,395
6,944
7,740
7,740
7,830
90
1.16%
4533
Travel & Transportation
7,439
4,367
11,710
11,710
14,295
2,585
22.08%
4534
Advertising
-
514
500
500
500
-
-
4535
Printing & Binding
285
395
1,000
1,000
1,000
4536
Insurance
171,058
117,188
123,229
123,229
119,812
(3,417)
(2.77%)
4537
Utilities
178,017
183,104
284,540
284,540
288,900
4,360
1.53%
4538
Repair & Maintenance
22,596
14,396
26,300
34,285
23,250
(3,050)
(11.60%)
4539
Rentals
1,523
988
4,500
4,500
6,500
2,000
44.44%
4540
Equip. Fund Pmts.
-
-
-
-
-
-
-
4541
Postage
4666
Books
4667
Dues & Publications
4999
Contingency
-
-
-
-
5041
Miscellaneous
619
500
500
500
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 538,352 $ 525,557 $ 802,466 $ 800,451 $ 742,592 $ (59,874) 7.46%)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment - - - - - -
9090 Transfers Out 1,129,861 2,044,334 1,925,000 1,925,000 1,421,100 (503,900) (26.180/6)
Total Capital Outlay
and Transfers $ 1,129,861 $ 2,044,334 $ 1,925,000 $ 1,925,000 $ 1,421,100 $ (503,900) (26.18%)
Department Total: $ 2,012,700 $ 2,947,666 $ 3,157,467 $ 3,155,452 $ 2,571,290 $ (586,177) (18.56%)
PA1121
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery 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.
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 4539 Rentals. Annual Air Fair tents, tables and chairs rental.
replacements, KFD structural gear (2 sets), and radios. Two bed
frames and one recliner.
4531 Professional Services. Annual stormwater permit, pre-
employment tests, annual hazard management plan review and other
professional services.
9090 Transfers Out. $1,041,000 Central administrative charges from
General Fund and $380,100 transfer to Airport capital projects.
215
City of Kenai
Fiscal Year 2027
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 airport
development.
Organizational Chart
City Manager
Airport Manager Administrative
Assistant II
Staffing
FY23 Actual FY24 Actual FY25 Actual Projected FY26
Proposed FY27
Projected FY28
Position Title FTE
Grade FTE
Grade FTE
Grade FTE Grade
FTE Grade
FTE 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 FY23 Actual FY24 Actual FY25 Actual Projected FY26
Proposed FY27
Projected FY28
Airport Manager
N/A
N/A
N/A N/A
N/A
N/A
Administrative
Assistant II
21.5
27
28 32
32
32
Performance Measures
Calendar Year
2022
2023
2024
2025
2026*
Enplanements
73,465
71,605
75,449
77,417
79,953
*Projected
Fiscal Year
2022
2023
2024
2025
2026*
Cost per
Enplaned
$ 7.65
$ 7.96
$ 7.42
$ 7.70
$ 7.40
Passenger
Airline Rents &
$ 201,462
$ 350,375
$ 280,516
$ 362,580
$ 358,576
Leases
Airline Landing
$ 211,221
$ 226,562
$ 253,255
$ 234,023
$ 228,952
Fees
FAA Grant
$ 2,175,398
$ 313,625
$ 2,458,804 $
33,331,147
$ 23,325,421
Offers
*Projected
216
FY26 Department Goals Evaluation
Air Service Development. This will involve identifying current patterns, understanding
passenger demand, evaluating potential routes, and assessing the economic feasibility of new
and existing service 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, showing there is a market
for additional services. We worked with Volaire and reached out to Airlines to
showcase Kenai. The Administration will also be attending an airline
conference in April 2026. Additionally, the airport will be applying for the Small
Community Air Service Development Grant when the application period opens.
2. Policy Documentation: The Airport Administration Department will document twelve policies in
fiscal year 2026.
• Not Achieved. This goal is being deferred to FY27 due to department turnover and will be
addressed with the new Director.
FY27 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.
Air Service Development: Continuing to work with Volaire Aviation Consulting 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 be applying for the Small Community Air
Service Development Program Grant. The Airport will continue to attend conferences
and hold discussions with Airlines.
2. Market for an airline to fill the void left by Kenai Aviation terminating service to Kenai.
3. Complete the update to the Airport Master Plan by the end of 2026.
4. Policy Documentation. The Airport Administration Department will document twelve
policies.
Future Considerations
Consider the diversity of the airport's revenue sources and pursue additional revenue
opportunities.
217
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 -Airport Fund
Department:- Airport Administration
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 152,420
$ 147,890
$ 158,524 $
158,524 $
174,603
$ 16,079
10.14%
0200
Overtime
821
762
657
657
1,428
771
117.35%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
9,150
2,922
2,922
7,267
4,345
148.70%
0400
Medicare
2,254
2,307
2,350
2,350
2,657
307
13.06%
0450
Social Security
-
-
-
-
-
-
-
0500
PERS
40,139
38,388
45,096
45,096
52,529
7,433
16.48%
0600
Unemployment Insurance
-
70
811
811
916
105
12.95%
0700
Workers Compensation
367
467
340
340
4,559
4,219
1,240.88%
0800
Health & Life Insurance
44,625
44,056
44,625
44,625
33,470
(11,155)
(25.00%)
0900
Supplemental Retirement
5,615
3,010
4,091
4,091
2,296
(1,795)
43.88%)
Total Salaries & Benefits
$ 246,241
$ 246,100
$ 259,416 $
259,416 $
279,725
$ 20,309
7.83%
Maintenance and Operations
2021
Office Supplies
154
313
500
500
500
-
-
2022
Operating & Repair Supplies
441
764
850
850
850
-
2024
Small Tools/Minor Equipment
477
685
1,300
1,300
650
(650)
(50.00%)
2026
Computer Software
959
797
1,160
1,160
1,260
100
8.62%
4531
Professional Services
37,492
10,059
39,929
49,929
39,929
-
-
4532
Communications
3,592
3,567
2,226
2,226
2,335
109
4.90%
4533
Travel & Transportation
2,585
3,287
12,560
12,560
5,960
(6,600)
(52.55%)
4534
Advertising
1,645
2,141
4,000
4,000
3,000
(1,000)
(25.00%)
4535
Printing & Binding
236
538
1,000
1,000
1,000
-
-
4536
Insurance
5,367
5,470
8,147
8,147
8,312
165
2.03%
4537
Utilities
-
-
-
-
-
-
-
4538
Repair & Maintenance
4539
Rentals
4540
Equip. Fund Pmts.
4541
Postage
4666
Books
-
-
-
-
-
4667
Dues & Publications
370
495
1,475
1,475
1,475
4999
Contingency
-
-
-
-
-
5041
Miscellaneous
30,799
12,558
3,250
3,250
1,250
(2,000)
(61.54%)
5045
Depreciation
-
-
-
-
-
5047
Grants to Agencies
-
20,316
Total Maint. and Operations
$ 84,117
$ 60,990
$ 76,397 $
86,397 $
66,521
$ (9,876)
12.93%)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers Out
Total Capital Outlay
and Transfers
Department Total:
- 1,234 - - - - -
64,000 93,014 72,500 72,500 73,600 1,100 1.52%
$ 64,000 $ 94,248 $ 72,500 $ 72,500 $ 73,600 $ 1,100
$ 394,358 $ 401,338 $ 408,313 $ 418,313 $ 419,846 $ 11,533
1.52%
2.82%
218
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 63 - Airport Administration
2024 Small Tools/Minor Equipment. Two computer and one printer 4534 Advertising. Newspaper advertising of agendas, work sessions
replacements. etc., and air fair advertising.
4531 Professional Services. AIT domain, miscellaneous 5041 Miscellaneous. Refreshments for meetings and vending
professional engineering and TSA clearance. Volaire professional machine supplies.
services and Investment management fees.
4533 Transportation. Miscellaneous travel to conferences, vehicle 9090 Transfers Out. Central administrative charges from General
stipend, Airport Security Training for new Airport Manager. Fund.
219
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 — Airport Fund
Department 464 — Other Buildings & Areas
Mission
To encourage growth and development of Airport land 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 general management, regulatory
compliance, and the development of airport lands that support both aviation and non -aviation
activities.
Organizational Chart
City Manager
Airport Manager Administrative
Assistant II
*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
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Planning Director
.30
23
.30
24
.30
24
.30
24
.30
24
.30
24
Building
Maintenance
-
-
-
-
-
-
.17
21
.17
21
.17
21
Foreman
Building
Maintenance 17 19 19
19
-
-
-
-
-
-
.17 .17
Lead Technician
Building
Maintenance
17 17 .17 17 .17
Technician
16
.17
16
.17
16
.17
16
Average Overtime Per Position (hours)
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
City Planner/
Planning
N/A
N/A
N/A
N/A
N/A
N/A
Director
Building
Maintenance
Lead
5
0
5
5
5
5
Technician
Building
Maintenance 4
0
5
5
5
5
Technician
220
Performance Measures —Airport Lands
Fiscal Year
2022
2023
2024
2025
2026
Airport Land Sale Permanent Fund (ALSPF)
$ 30,980,525
$ 26,202,338
$ 27,677,470
$ 28,792,533
$ 29,648,041
Transfers into Airport Operations from
ALSPF
$ 1,025,736
$ 1,076,665
$ 1,065,518
$ 1,094,116
$ 1,126,626
Airport Fund Land Leases
$ 512,254
$ 508,309
$ 532,323
$ 708,089
$ 687,791
Leased Parcels — in Reserve
28
29
29
32
32
Leased Parcels — outside Reserve
10
12
12
9
9
Special Use Permits — inside the Reserve
7
6
6
11
11
Special Use Permits — outside Reserve
2
4
-
7
7
* Projected 2025 Figures based on the previous five-year average
Performance Measures — Float Plane Basin
Calendar Year
2022
2023
Slips Available for Lease
20
35
Float Plane Slips Leased
6
10
(tenants)
Slip Rental
$ 600
$ 600
Water Landings
675
909
Fuel Sold (Gallons)
3,892
6,862
Transient Parking Fees
$ 140
$ 140
* Projected 2026 Figures based on the previous five-year average
FY26 Department Goals Evaluation
2024 2025 2026*
35 35 35
14 14 14
$ 1,960 $ 2,651 $1,453
1,600 1,524 1,177
5,624 3,000 4,844
$115 $135 $130
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.
• Not Achieved. The project moved to FY28 in the Airport Capital Improvement Plan.
2. Document Department Policies and Procedures.
• Not Achieved. This goal is being deferred to FY27 due to department turnover and will be
worked on with the new Director.
FY27 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. Start the NEPA project.
2. Documentation of Department Policies and Procedures.
221
Future Considerations
The float plane basin offers many opportunities 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 (FY29 ACIP) could create additional opportunities for commercial
operators to lease larger lots. Both projects have been submitted to the FAA and are being
evaluated for funding eligibility in conjunction with the Airport Master Plan.
4%
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 -Airport Fund
Department:- Other Buildings
and Areas
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 50,744
$ 49,414
$ 60,179
$ 60,179 $
63,667
$ 3,488
5.80%
0200
Overtime
1,015
341
574
574
629
55
9.58%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
1,634
1,233
1,555
1,555
1,641
86
5.53%
0400
Medicare
798
739
903
903
956
53
5.87%
0450
Social Security
-
75
-
-
-
-
-
0500
PERS
12,406
11,419
17,212
17,212
19,186
1,974
11.47%
0600
Unemployment Insurance
-
22
312
312
330
18
5.77%
0700
Workers Compensation
812
761
818
818
1,117
299
36.55%
0800
Health & Life Insurance
17,102
16,911
17,102
17,102
12,826
(4,276)
(25.00%)
0900
Supplemental Retirement
1,361
1,097
887
887
1,752
865
97.52%
Total Salaries & Benefits
$ 85,872
$ 82,012
$ 99,542
$ 99,542 $
102,104
$ 2,562
2.57%
Maintenance and Operations
2021
Office Supplies
-
-
-
-
-
-
-
2022
Operating & Repair Supplies
40,874
33,771
39,000
39,000
39,000
2024
Small Tools/Minor Equipment
-
-
-
-
-
2026
Computer Software
2,000
1,200
2,000
2,000
2,000
4531
Professional Services
645
5,314
5,000
35,000
5,000
-
-
4532
Communications
2,474
2,236
1,295
1,295
1,871
576
44.48%
4533
Travel & Transportation
2,894
647
-
-
-
-
-
4534
Advertising
-
370
1,500
1,500
1,500
4535
Printing & Binding
-
-
-
-
4536
Insurance
-
-
-
-
-
4537
Utilities
30,080
35,678
43,885
43,885
40,972
(2,913)
(6.64%)
4538
Repair & Maintenance
300
936
23,307
23,307
3,007
(20,300)
(87.10%)
4539
Rentals
1,548
1,408
1,800
1,800
1,800
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 $ 80,815 $ 81,560 $ 117,787 $ 147,787 $ 95,150 $ (22,637) 19.22%)
Capital Outlay & Transfers
8061 Land 4,898
8062 Buildings -
8063 Improvements - -
8064 Machinery & Equipment - - - - 30,000 30,000
9090 Transfers Out 8,176 237,621 400,000 400,000 (400,000) 1( 00.00%)
Total Capital Outlay
and Transfers $ 8,176 $ 242,519 $ 400,000 $ 400,000 $ 30,000 $ (370,000) (92.50%)
Department Total: $ 174,863 $ 406,091 $ 617,329 $ 647,329 $ 227,254 $ (390,075) (63.19%)
223
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 64 - Other Buildings & Areas
2022 Operating & Repair Supplies. Fuel for resale at the Airport's 4538 Repair & Maintenance. Boiler inspection, device registration
Float Plane Basin and other miscellaneous operating supplies. and miscellaneous repairs.
4531 Professional Services. Appraisal fees, engineering and 4539 Rentals. Cost of portable toilets rental.
recording costs for the leasing of Airport land.
4534 Advertising. Advertising for float plane basin and land 8064 Machinery & Equipment. Special Project: AP Terminal
brochures. RTU replacement $30,000.
224
City of Kenai
Fiscal Year 2027 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
the use and maintenance of the equipment and buildings.
Functions & Responsibilities
Airport Administration is responsible for general management, regulatory compliance, and
maintenance of the Alaska Fire Training Facility.
Staffing — Year-to-year management agreement.
Performance Measures
Calendar Year
Students
Class Trainings
Facility SF Leased
Facility Repairs &
Maintenance
* Projected
2022
1 2023
2024
2025
2026*
300
40
181
20
169
20
185
24
185
24
4,441
4,441
4,441
4,441
4,441
$ 0
$ 11,001
$ 17,983
$ 51,838
$24,990
FY26 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.
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.
• Partially Achieved- One office is leased to the American Red Cross, and the
Airport has rented out different rooms to multiple organizations for their daily use.
2. Document Department Policies and Procedures.
• Not Achieved. This goal is being deferred to FY27 due to department turnover and
will be worked on with the new Director.
FY27 Department Goals
Rent out the unused office space to other businesses. The Airport will look for additional
new ways to market the space, generate additional revenue, and establish long-term
partnerships. These partnerships should include:
225
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 twelve
new policies.
Future Considerations
A virtual facility scan for marketing and outreach has been added to the Airport website.
Long-range considerations should be given to the financial stability of the Alaska Regional Fire
Training Center.
226
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 008 -Airport Fund
Department:- Airport Training Facility
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 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
1,090
9,282
1,500
1,500
1,500
2024
Small Tools/Minor Equipment
141
1,784
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)
(100.00%)
4535
Printing & Binding
-
-
4536
Insurance
-
-
-
-
-
-
-
4537
Utilities
112,829
69,017
94,550
94,550
99,483
4,933
5.22%
4538
Repair & Maintenance
51,838
18,739
53,850
53,850
50,000
(3,850)
(7.15%)
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
$ 165,898
$ 98,846
$ 152,900
$ 152,900
$ 151,983
$ (917)
0.60%)
Capital Outlay & Transfers
8061
Land
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
9090
Transfers Out
Total Capital Outlay
and Transfers
$
$ -
$
$ -
$
$
-
Department Total:
$ 165,898
$ 98,846
$ 152,900
$ 152,900
$ 151,983
$
(917)
(0.60%)
227
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 006 - Personal Use Fishery Fund
Department: 65 - Airport Training Facility
2022 Operating, Repair & Maintenance. Janitorial supplies. 4538 Repair & Maintenance. Fire suppression system testing,
elevator testing and maintenance, custodial services, equipment
inspection contract and other general maintenance items.
2024 Small Tools & Minor Equipment. Miscellaneous tools.
228
City of Kenai
Fiscal Year 2027 Operating Budget
Revenues
State Grants
Federal Grants
USDA Grant
Choice Waiver
KPB Grant
Other Grants
Rents and Leases
Donations
Donation - Senior Connection
Meal Donations
Transfer from General Fund - Operations
Other
Total Revenue
Expenditures
Senior Citizen Access
Congregate Meals
Home Meals
Senior Transportation
Choice Waiver
Total Expenditures
Fund: 019 - Senior Citizens Fund
Department:- Title III Summary
Original
Actual Actual Budget Projection Proposed
FY2024 FY2025 FY2026 FY2026 FY2027
$ 278,855 237,724 $ 237,492 $ 328,659 $ 334,821
24,966
21,768
22,000
10,620
10,620
103,428
106,395
100,000
106,000
106,000
186,143
186,143
185,846
186,143
185,846
-
-
-
21,334
-
12,479
9,688
8,500
8,500
8,500
20,720
25,181
27,500
27,100
27,500
102,850
121,083
120,000
120,000
120,000
93,718
87,753
95,650
91,000
95,650
199,476
217,467
286,397
248,487
251,750
60
3,110
300
10
300
1,022,695
1,016,312
1,083,685
1,147,853
1,140,987
224,366
234,641
242,178
246,842
256,748
140,210
194,281
238,713
293,351
239,759
484,983
450,112
421,539
452,777
420,165
113,641
122,148
143,672
149,672
142,147
67,902
61,693
71,398
71,615
80,661
1,031,102
1,062,875
1,117,500
1,214,257
1,139,480
Contribution To/(From) Fund Balance:
(8,407) (46,563)
(33,815)
(66,404)
1,507
Projected Lapse (5%)
47,465
52,303
48,564
Adjusted (Deficit)/Surplus
(8,407) (46,563)
13,650
(14,101)
50,071
Beginning Fund Balance
- (8,407)
(54,970)
(69,071)
Ending Fund Balance
$ (8,407) $ (54,970) $
13,650
$ (69,071)
$ (19,000)
229
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
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2025 Original
Change
Salaries and Benefits
0100
Salaries
$ 350,384
$ 313,823
$ 374,546
$ 379,210
$ 385,965
$ 11,419
3.05%
0200
Overtime
1,189
541
776
776
1,075
299
38.53%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
8,721
9,174
13,126
13,126
13,572
446
3.40%
0400
Medicare
5,189
4,556
5,633
5,633
5,812
179
3.18%
0450
Social Security
4,742
3,570
4,557
4,557
4,489
(68)
(1.49%)
0500
PERS
77,974
71,247
86,062
86,062
93,892
7,830
9.10%
0600
Unemployment Insurance
-
134
1,941
1,941
2,006
65
3.35%
0700
Workers Compensation
4,809
3,700
4,996
4,996
6,745
1,749
35.01%
0800
Health & Life Insurance
114,900
115,047
128,261
128,261
86,177
(42,084)
(32.81%)
0900
Supplemental Retirement
16,145
9,410
7,851
7,851
16,375
8,524
108.57%
Total Salaries & Benefits
$ 584,053
$ 531,202
$ 627,749
$ 632,413
$ 616,108
$ (11,641)
(1.85%)
Maintenance and Operations
2021
Office Supplies
380
588
1,400
1,400
1,100
(300)
(21.43%)
2022
Operating & Repair Supplies
190,950
190,178
196,100
264,142
201,231
5,131
2.62%
2024
Small Tools/Minor Equipment
4,954
2,624
2,955
3,606
3,910
955
32.32%
2026
Computer Software
4,292
4,230
4,755
4,755
7,505
2,750
57.83%
4531
Professional Services
15,073
9,061
9,750
33,150
9,750
-
-
4532
Communications
1,930
2,360
2,350
2,350
2,350
-
4533
Travel & Transportation
4,640
2,406
4,700
4,700
4,666
(34)
(0.72%)
4534
Advertising
232
258
450
450
600
150
33.33%
4535
Printing & Binding
3,180
2,770
4,400
4,400
4,300
(100)
(2.27%)
4536
Insurance
20,826
17,125
21,936
21,936
26,685
4,749
21.65%
4537
Utilities
49,833
47,806
53,931
53,931
51,561
(2,370)
(4.39%)
4538
Repair & Maintenance
2,593
1,119
2,670
2,670
2,420
(250)
(9.36%)
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
10,874
10,692
13,823
13,823
15,871
2,048
14.82%
4541
Postage
956
603
1,050
1,050
1,300
250
23.81%
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
810
701
1,281
1,281
1,923
642
50.12%
4999 General Contingency
5041 Miscellaneous
5045 Depreciation
5047 Grants to Agencies
Total Maint. and Operations $ 311,523 $ 292,521 $ 321,551 $ 413,644 $ 335,172 $ 13,621 4.24%
Capital Outlay & Transfers
8061
Land
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
9090
Transfers
Total Capital Outlay
and Transfers
Department Total
- 13,007 - - 20,000 20,000
167,300 171,981 168,200 168,200 168,200 -
$ 167,300 $ 184,988 $ 168,200 $ 168,200 $ 188,200 $ 20,000
$ 1,062,876 $ 1,008,711 $ 1,117,500 $ 1,214,257 $ 1,139,480 $ 21,980
11.89%
1.97%
230
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 019 — Senior Citizens Fund
Department — Senior Services
Mission
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.
231
Organizational Chart
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Director
.65
23
.60
23
.60
23
.60
23
.60
23
.60
23
Administrative
Assistant III
.75
15
.70
15
.70
15
.70
15
.70
15
•70
15
Administrative
Assistantll
1
14
1
14
1
14
1
14
1
14
1
14
Cook
1
6
1
8
1
8
1
8
1
8
1
8
Janitor
.35
6
.35
6
.35
3
.35
3
.35
6
.35
6
Kitchen
Assistant
1
2
1
4
1
6
1
6
1
6
1
6
Driver
.70
1
1.05
4
1.05
6
1.05
6
1.05
6
1.05
6
Meals Driver
.85
6
.85
6
.85
6
.85
6
.85
6
•85
6
Temporary
Kitchen
Assistant
.05
T6
.03
T4
.03
T4
.04
T4
.04
T4
.04
T4
Data Entry Clerk .33
1
-
-
-
-
-
-
-
-
-
-
Overtime
Position Title
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
Director
N/A
N/A
N/A
N/A
N/A
N/A
Administrative
Assistant III 10.5
20.5
17
12
20
12
Activities &
Volunteer
0
0
0
6
13
0
Coordinator
Data Entry
Clerk
0
N/A
N/A
N/A
N/A
N/A
Janitor
0
0
0
0
0
0
Temporary
Maintenance
N/A
N/A
N/A
N/A
N/A
N/A
Assistant
Cook
0
2.5
5
0
5
0
Kitchen
Assistant
8.5
3.5
4
0
5
0
232
Performance Measures
Fiscal Year
2022
2023
2024
2025
2026*
Congregate Meals
Home Delivered Meals
Assisted & Unassisted Rides
7,653 10,925
27,667 22,549
1,565 2,053
59 60
14,182
24,986
2,975
11,534
24,178
12,416
25,472
2,778
3,220
Volunteers
62
70
78
Volunteer Hours
2,713
3,561
4,554
5,465
6,114
***Activity Participation Units
17,759
24,129
24,543
25,284
26,075**
New Registered Participants
54
94 57
92
110
"Projected h-lgures based on year-to-date Intormatlon.
**Activity Participation Units are single-entry sign -ins to MySeniorCenter
FY26 Department Goals Evaluation110
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.
• Achieved.
2. Obtain certification for the Activity/Volunteer Coordinator through the National Association of
Activity Professionals, aiming to enhance insights into current and emerging trends related to
aging adults.
• Achieved
3. Comprehensively updating policies for Home Delivered and Congregate Meal Programs,
giving a thorough examination of legal aspects, collaboration with stakeholders, and
building an evaluation framework to gauge the effectiveness of the updated policies.
• Partially Achieved. Continuing through FY27
4. 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.
• Partially Achieved. Continuing through FY27
5. Increase Volunteer Engagement — Recruit and train at least 10 new volunteers and provide
quarterly sessions to foster a stronger volunteer base.
• Achieved.
6. Create an Emergency Preparedness and Support Plan - Develop a comprehensive plan to
assist seniors during extreme weather events, power outages, or natural disasters.
• Achieved.
7. Document 20 department policies and procedures according to the new format for the City of
Kenai.
Partially Achieved. Continuing through FY27
233
FY27 Department Goals
1. Comprehensively updating policies for Home Delivered and Congregate Meal Programs,
giving a thorough examination of legal aspects, collaboration with stakeholders, and
building an evaluation framework to gauge the effectiveness of the updated policies.
2. 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.
3. Document 20 department policies and procedures according to the new format for the City of
Kenai.
4. Recruiting and training 3 volunteer transportation and meals drivers.
Future Considerations
Future considerations for the Senior Center include long-term facility maintenance and capital
planning, sustainability of transportation services, continued development of the volunteer base,
financial sustainability through diversified funding sources, expansion of programs to meet
changing senior needs, strengthening emergency preparedness, and enhancing the Center's role
as a community hub. These efforts will help ensure the Center continues to provide essential
services and maintain a high quality of life for Kenai's senior population.
234
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 019 - Senior Citizens Fund
Department:- Senior Citizen Access
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 93,685
$ 80,578
$ 95,552
$ 100,216
$ 97,728
$ 2,176
2.28%
0200
Overtime
586
189
395
395
365
(30)
(7.59%)
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
4,082
3,806
4,112
4,112
4,188
76
1.85%
0400
Medicare
1,393
1,194
1,451
1,451
1,484
33
2.27%
0450
Social Security
666
546
630
630
657
27
4.29%
0500
PERS
22,334
19,440
24,302
24,302
26,111
1,809
7.44%
0600
Unemployment Insurance
-
32
500
500
512
12
2.40%
0700
Workers Compensation
361
264
386
386
436
50
12.95%
0800
Health & Life Insurance
29,393
30,895
29,393
29,393
22,045
(7,348)
(25.00%)
0900
Supplemental Retirement
4,738
2,428
3,536
3,536
4,844
1,308
36.99%
Total Salaries & Benefits
$ 157,238
$ 139,372
$ 160,257
$ 164,921
$ 158,370
$ (1,887)
(1.18%)
Maintenance and Operations
2021
Office Supplies
217
229
300
300
300
2022
Operating & Repair Supplies
1,302
1,622
4,400
4,400
1,900
(2,500)
(56.82%)
2024
Small Tools/Minor Equipment
808
590
435
435
860
425
97.70%
2026
Computer Software
1,172
1,094
951
951
3,301
2,350
247.11%
4531
Professional Services
2,601
2,381
2,050
2,050
1,650
(400)
(19.51%)
4532
Communications
323
384
470
470
470
-
4533
Travel & Transportation
2,804
617
2,800
2,800
-
(2,800)
(100.00%)
4534
Advertising
104
143
250
250
300
50
20.00%
4535
Printing & Binding
1,470
1,223
1,600
1,600
1,500
(100)
(6.25%)
4536
Insurance
5,547
4,479
5,793
5,793
7,048
1,255
21.66%
4537
Utilities
13,678
12,550
14,267
14,267
13,299
(968)
(6.78%)
4538
Repair & Maintenance
-
42
100
100
100
-
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
2,884
1,142
3,651
3,651
4,192
541
14.82%
4541
Postage
231
160
300
300
300
-
-
4666
Books
-
-
-
-
-
4667
Dues & Publications
145
65
200
200
200
4999 Contingency
5041 Miscellaneous
5045 Depreciation
5047 Grants to Agencies - - - - - -
Total Maint. and Operations $ 33,286 $ 26,721 $ 37,567 $ 37,567 $ 35,420 $ (2,147) 5.72%)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers Out
Total Capital Outlay
and Transfers
Department Total:
- - - - 20,000 20,000
44,117 44,685 44,354 44,354 42,958 (1,396) (3.150/6)
$ 44,117 $ 44,685 $ 44,354 $ 44,354 $ 62,958 $ 18,604
$ 234,641 $ 210,778 $ 242,178 $ 246,842 $ 256,748 $ 14,570
41.94%
6.02%
235
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 019 - Senior Citizens Fund
Department: - 70 - Senior Citizen Access
2022 Operating, Repair & Maintenance. Activity supplies, volunteer 4538 Repair & Maintenance. Fire extinguishers testing.
appreciation supplies and choir music.
4531 Professional Services. Exterior flowers installation and 9090 Transfers Out. Central administrative charges from
maintenance, and motion picture licensing. Fund.
8064 Machinery & Equipment. Special Project: Condenser for wal
in fridge/freezer $20,000.
236
City of Kenai
Fiscal Year 2027 Operating
Budget
Fund:
019 - Senior Citizens Fund
Department:- Congregate
Meals
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 60,872
$ 53,680
$ 69,432 $
69,432
$ 70,129
$ 697
1.00%
0200
Overtime
169
73
91
91
186
95
104.40%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
1,415
1,417
2,634
2,634
2,651
17
0.65%
0400
Medicare
896
772
1,046
1,046
1,059
13
1.24%
0450
Social Security
750
501
368
368
387
19
5.16%
0500
PERS
12,593
12,807
18,015
18,015
19,119
1,104
6.13%
0600
Unemployment Insurance
-
33
361
361
366
5
1.39%
0700
Workers Compensation
913
747
1,067
1,067
1,293
226
21.18%
0800
Health & Life Insurance
23,638
21,909
30,164
30,164
18,658
(11,506)
(38.14%)
0900
Supplemental Retirement
3,116
1,783
1,040
1,040
3,367
2,327
223.75%
Total Salaries & Benefits
$ 104,362
$ 93,722
$ 124,218 $
124,218
$ 117,215
$ (7,003)
(5.64%)
Maintenance and Operations
2021
Office Supplies
163
325
650
650
200
(450)
(69.23%)
2022
Operating & Repair Supplies
34,152
47,824
61,458
92,479
60,627
(831)
(1.35%)
2024
Small Tools/Minor Equipment
2,334
1,155
1,100
1,317
1,125
25
2.27%
2026
Computer Software
896
831
951
951
1,051
100
10.52%
4531
Professional Services
5,386
2,212
2,000
25,400
2,500
500
25.00%
4532
Communications
335
436
470
470
470
-
-
4533
Travel & Transportation
1,158
1,027
800
800
2,333
1,533
191.63%
4534
Advertising
128
115
200
200
300
100
50.00%
4535
Printing & Binding
540
437
700
700
700
-
-
4536
Insurance
2,028
2,673
4,740
4,740
5,767
1,027
21.67%
4537
Utilities
9,288
8,364
6,428
6,428
9,338
2,910
45.27%
4538
Repair & Maintenance
1,998
933
2,320
2,320
2,320
-
-
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
1,903
622
2,850
2,850
3,165
315
11.05%
4541
Postage
225
135
250
250
300
50
20.00%
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
209
209
244
244
407
163
66.80%
4999 Contingency
5041 Miscellaneous
5045 Depreciation
5047 Grants to Agencies - - - - - - -
Total Maint. and Operations $ 60,743 $ 67,298 $ 85,161 $ 139,799 $ 90,603 $ 5,442 6.39%
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment
9090 Transfers Out
Total Capital Outlay
and Transfers
Department Total:
- 9,847 - - - - -
29,177 30,829 29,334 29,334 31,941 2,607 8.89%
$ 29,177 $ 40,676 $ 29,334 $ 29,334 $ 31,941 $ 2,607
$ 194,282 $ 201,696 $ 238,713 $ 293,351 $ 239,759 $ 1,046
8.89%
0.44%
237
City of Kenai
Fiscal Year 2027 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.
4531 Professional Services. Outdoor gardening supplies.
4538 Repair & Maintenance. Equipment repair and maintenance,
including security, fire alarm testing, kitchen fire extinguisher and
hood.
9090 Transfers Out. Central administrative charges from
Fund.
238
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 019 - Senior Citizens Fund
Department:- Home Delivered
Meals
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 126,325
$ 110,061
$ 121,490
$ 121,490
$ 126,921
$ 5,431
4.47%
0200
Overtime
340
197
182
182
338
156
85.71%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
2,848
3,115
4,599
4,599
4,798
199
4.33%
0400
Medicare
1,856
1,589
1,831
1,831
1,916
85
4.64%
0450
Social Security
1,729
1,271
655
655
701
46
7.02%
0500
PERS
31,783
24,992
31,479
31,479
34,601
3,122
9.92%
0600
Unemployment Insurance
-
33
631
631
660
29
4.60%
0700
Workers Compensation
1,962
1,596
1,866
1,866
2,338
472
25.29%
0800
Health & Life Insurance
47,577
42,492
52,694
52,694
33,770
(18,924)
(35.91%)
0900
Supplemental Retirement
6,379
3,609
2,849
2,849
6,093
3,244
113.86%
Total Salaries & Benefits
$ 220,799
$ 188,955
$ 218,276
$ 218,276
$ 212,136
$ (6,140)
(2.81%)
Maintenance and Operations
2021
Office Supplies
-
11
200
200
200
-
-
2022
Operating & Repair Supplies
133,301
110,991
107,270
138,291
111,061
3,791
3.53%
2024
Small Tools/Minor Equipment
1,290
403
600
817
625
25
4.17%
2026
Computer Software
783
881
951
951
1,051
100
10.52%
4531
Professional Services
2,351
598
300
300
300
-
-
4532
Communications
467
644
470
470
470
-
-
4533
Travel & Transportation
238
224
500
500
1,833
1,333
266.60%
4534
Advertising
-
-
-
-
-
-
-
4535
Printing & Binding
578
478
700
700
700
-
-
4536
Insurance
9,255
6,318
7,753
7,753
9,430
1,677
21.63%
4537
Utilities
17,169
14,918
19,521
19,521
17,965
(1,556)
(7.97%)
4538
Repair & Maintenance
500
100
-
-
-
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
3,832
3,863
4,979
4,979
5,725
746
14.98%
4541
Postage
200
120
200
200
300
100
50.00%
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
208
214
360
360
575
215
59.72%
4999 Contingency
5041 Miscellaneous
5045 Depreciation
5047 Grants to Agencies - - - - - - -
Total Maint. and Operations $ 170,172 $ 139,763 $ 143,804 $ 175,042 $ 150,235 $ 6,431 4.47%
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements -
8064 Machinery & Equipment - 3,160 - - - -
9090 Transfers Out 59,141 58,648 59,459 59,459 57,794 (1,665) (2.800/6)
Total Capital Outlay
and Transfers $ 59,141 $ 61,808 $ 59,459 $ 59,459 $ 57,794 $ (1,665) (2.80%)
Department Total: $ 450,112 $ 390,526 $ 421,539 $ 452,777 $ 420,165 $ (1,374) (0.33%)
239
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 019 - Senior Citizens Fund
Department: - 72 - Home Delivered Meals
2022 Operating & Repair Supplies. Food and supplies for meal 4531 Professional Services. Background checks.
preparation, paper and packaging products, and other miscellaneous
supplies. Food and supplies are allocated based on the number of
meals served.
2024 Small Tools & Minor Equipment. Miscellaneous kitchen 9090 Transfers Out. Central administrative charges from
equipment and computer replacements. Fund.
240
City of Kenai
Fiscal Year 2027 Operating
Budget
Fund:
019 - Senior Citizens Fund
Department:- Transportation
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 55,783
$ 41,826
$ 69,696 $
69,696
$ 69,800
$ 104
0.15%
0200
Overtime
49
51
84
84
129
45
53.57%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
-
104
1,083
1,083
1,126
43
3.97%
0400
Medicare
804
597
1,028
1,028
1,031
3
0.29%
0450
Social Security
1,388
1,004
2,687
2,687
2,626
(61)
(2.27%)
0500
PERS
7,012
6,605
7,490
7,490
8,230
740
9.88%
0600
Unemployment Insurance
-
16
354
354
356
2
0.56%
0700
Workers Compensation
1,328
709
1,395
1,395
2,284
889
63.73%
0800
Health & Life Insurance
8,016
7,927
8,016
8,016
6,012
(2,004)
(25.00%)
0900
Supplemental Retirement
1,084
729
171
171
1,044
873
510.53%
Total Salaries & Benefits
$ 75,464
$ 59,568
$ 92,004 $
92,004
$ 92,638
$ 634
0.69%
Maintenance and Operations
2021
Office Supplies
-
16
150
150
200
50
33.33%
2022
Operating & Repair Supplies
5,000
6,328
5,000
11,000
6,000
1,000
20.00%
2024
Small Tools/Minor Equipment
239
234
485
485
975
490
101.03%
2026
Computer Software
814
822
951
951
1,051
100
10.52%
4531
Professional Services
759
395
1,200
1,200
1,000
(200)
(16.67%)
4532
Communications
514
433
470
470
470
-
4533
Travel & Transportation
54
74
100
100
-
(100)
(100.00%)
4534
Advertising
-
-
-
-
-
-
4535
Printing & Binding
14
255
700
700
700
-
-
4536
Insurance
2,355
1,998
2,520
2,520
3,066
546
21.67%
4537
Utilities
7,922
7,129
10,822
10,822
8,188
(2,634)
(24.34%)
4538
Repair & Maintenance
95
39
250
250
-
(250)
4539
Rentals
-
-
-
-
-
-
(100.00%)
4540
Equip. Fund Pmts.
1,749
2,729
1,588
1,588
1,824
236
14.86%
4541
Postage
100
62
100
100
100
-
-
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
27
117
117
167
50
42.74%
4999 Contingency
5041 Miscellaneous
5045 Depreciation
5047 Grants to Agencies - - - - - -
Total Maint. and Operations $ 19,615 $ 20,541 $ 24,453 $ 30,453 $ 23,741 $ (712) 2.91%)
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment - - - - - -
9090 Transfers Out 27,069 21,603 27,215 27,215 25,768 (1,447) (5.320/6)
Total Capital Outlay
and Transfers $ 27,069 $ 21,603 $ 27,215 $ 27,215 $ 25,768 $ (1,447) (5.32%)
Department Total: $ 122,148 $ 101,712 $ 143,672 $ 149,672 $ 142,147 $ (1,525) (1.06%)
1►151
City of Kenai
Fiscal Year 2027 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.
PZIN
City of Kenai
Fiscal Year 2027 Operating
Budget
Fund:
019 - Senior Citizens Fund
Department:-
Choice Waiver
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 13,719
$ 27,678
$ 18,376 $
18,376
$ 21,387
$ 3,011
16.39%
0200
Overtime
45
31
24
24
57
33
137.50%
0250
Holiday Pay
-
-
-
-
-
-
-
0300
Leave
376
732
698
698
809
111
15.90%
0400
Medicare
240
404
277
277
322
45
16.25%
0450
Social Security
209
248
217
217
118
(99)
(45.62%)
0500
PERS
4,252
7,403
4,776
4,776
5,831
1,055
22.09%
0600
Unemployment Insurance
-
20
95
95
112
17
17.89%
0700
Workers Compensation
245
384
282
282
394
112
39.72%
0800
Health & Life Insurance
6,276
11,824
7,994
7,994
5,692
(2,302)
(28.80%)
0900
Supplemental Retirement
828
861
255
255
1,027
772
302.75%
Total Salaries & Benefits
$ 26,190
$ 49,585
$ 32,994 $
32,994
$ 35,749
$ 2,755
8.35%
Maintenance and Operations
2021
Office Supplies
-
7
100
100
200
100
100.00%
2022
Operating & Repair Supplies
17,195
23,413
17,972
17,972
21,643
3,671
20.43%
2024
Small Tools/Minor Equipment
283
242
335
552
325
(10)
(2.99%)
2026
Computer Software
627
602
951
951
1,051
100
10.52%
4531
Professional Services
3,976
3,475
4,200
4,200
4,300
100
2.38%
4532
Communications
291
463
470
470
470
-
-
4533
Travel & Transportation
386
464
500
500
500
4534
Advertising
-
-
-
-
-
4535
Printing & Binding
578
377
700
700
700
-
-
4536
Insurance
1,641
1,657
1,130
1,130
1,374
244
21.59%
4537
Utilities
1,776
4,845
2,893
2,893
2,771
(122)
(4.22%)
4538
Repair & Maintenance
-
5
-
-
-
-
4539
Rentals
-
-
-
-
-
-
-
4540
Equip. Fund Pmts.
506
2,336
755
755
965
210
27.81%
4541
Postage
200
126
200
200
300
100
50.00%
4666
Books
-
-
-
-
-
-
-
4667
Dues & Publications
248
186
360
360
574
214
59.44%
4999 Contingency
5041 Miscellaneous
5045 Depreciation
5047 Grants to Agencies - - -
Total Maint. and Operations $ 27,707 $ 38,198 $ 30,566 $ 30,783 $ 35,173 $ 4,607 15.07%
Capital Outlay & Transfers
8061 Land
8062 Buildings
8063 Improvements
8064 Machinery & Equipment - - - - - - -
9090 Transfers Out 7,796 16,216 7,838 7,838 9,739 1,901 24.25%
Total Capital Outlay
and Transfers $ 7,796 $ 16,216 $ 7,838 $ 7,838 $ 9,739 $ 1,901 24.25%
Department Total: $ 61,693 $ 103,999 $ 71,398 $ 71,615 $ 80,661 $ 9,263 12.970/6
243
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 019 - Senior Citizens Fund
Department: - 75 - Choice Waiver
2022 Operating & Repair Supplies. Food and supplies for meal 9090 Transfers Out. Central administrative charges from
preparation, paper and packaging products, and other miscellaneous Fund.
supplies.
4531 Professional Services. Contracted billing services and
background checks.
244
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
FY2026 debt limit for the City is:
Total Assessed Value $1,049,950,664
X 20%
Maximum Indebtedness 209,990,133
Outstanding Debt, July 1, 2026 460,000
Available Debt Capacity $209,530,133
$125,375
Transfers In, $125,375,
100.00%
$125,375
245
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 048 - Debt Service
Original
Actual Actual Budget
FY2024 FY2025 FY2026
Projection Proposed
FY2026 FY2027
Revenues
Bond Interest Subsidy - - - -
Proceeds form debt issuance - - - -
Payments to refunded bond escrow agent - - - -
Transfer from General Fund 130,625 130,750 130,625 130,625 125,375
Total Revenue 130,625 130,750 130,625 130,625 125,375
Expenditures
Parks, Recreation & Culture 130,625 130,750 130,625 130,625 125,375
Contributions To/From Fund Balance - - - - -
Beginning Fund Balance - - - - -
Ending Fund Balance $ - $ - $ - $ - $ -
246
Account
Expense
Number
Description
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
5045
Depreciation
5047
Grants to Agencies
Total Maint. and Operations
Capital Outlay & Transfers
8061
Land
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
9090
Transfers Out
Total Capital Outlay
and Transfers
Department Total:
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 048 - Debt Service
Five year Original Increase
FY2025 Historical Budget Amended Proposed (Decrease) %
Actual Average FY2026 Budget FY2027 FY2025 Oriainal Chanae
3,189
130,750 368,887 130,625 130,625 125,375 (5,250) (4.02%)
$ 130,750 $ 372,076 $ 130,625 $ 130,625 $ 125,375 $ (5,250) (4.02%)
$ 130,750 $ 372,076 $ 130,625 $ 130,625 $ 125,375 $ (5,250) (4.02%)
247
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 048 - Debt Service
Summary by Debt Issuance
Issue Amount Interest Maturity Annual Outstanding
Date Issued Rate Dates Installments 6/30/2026
Library Expansion Refunding Bonds
3/11/2010 $2,000,000 2.00 - 6.341 2011 - 2030 $143,560 - $178,598 $ 460,000
248
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.
$1,840,337
Miscellaneous, $6,000 ,
0.33%
Interest/Investment
Earnings, $1,834,337,
99.67%
$1,327,655
Transfers
$1,327,655
100.00%
249
City of Kenai
Fiscal Year 2027 Operating Budget
Budget Projection
Land Sales Permanent Funds
Original
Actual Actual Budget FY2026 Proposed
FY2024 FY2025 FY2026 Projection FY2027
FUND 082-52 Airport Land Sales Permanent Fund
Revenues
Acct. 36610 Investments Earnings
$
2,787,146
$
3,059,888
$
1,549,041
$
1,549,041
$
1,626,493.0
Acct. 36645 Interest on Land Sale Contracts
6,873
5,677
10,000
6,029
6,000
Acct. 33640 Land Sales
12,361
397,077
-
-
-
Total Revenue
2,806,380
3,462,642
1,559,041
1,555,070
1,632,493
Expenses
Transfer to Airport Land System Fund
1,065,518
1,094,116
1,099,774
1,151,157
1,151,157
Contributions To/(From) Fund Balance
1,740,862
2,368,526
459,267
403,913
481,336
Beginning Fund Balance
27,110,829
28,888,731
31,257,257
31,257,257
31,661,170
Ending Fund Balance
$
28,888,731
$
31,257,257
$
31,716,524
$
31,661,170
$
32,142,506
FUND 081-52 General Land Sales Permanent Fund
Revenues
Acct. 36610 Investments Earnings
$
360,112
$
396,190
$
197,947
$
197,947
$
207,844
Acct. 36645 Interest on Land Sale Contracts
-
7,508
-
-
-
Acct. 33640 Land Sales
-
67,397
-
-
-
Total Revenue
360,112
471,095
197,947
197,947
207,844
Expenses
Transfer to General Fund
146,180
153,684
159,045
176,498
176,498
Contributions To/(From) Fund Balance
213,932
317,411
38,902
21,449
31,346
Beginning Fund Balance
3,485,183
3,699,115
4,016,526
4,016,526
4,037,975
Ending Fund Balance
$
3,699,115
$
4,016,526
$
4,055,428
$
4,037,975
$
4,069,321
250
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.
$3,478,450
Miscellaneous, $54,392,
1.56% Interest/Investment
Earnings, $209,917 , 6.03%
Rents & Leases, $730,869 ,
21.01 %
Charges for Service,
$2,483,272 , 71.39%
Kenai Municipal Airport 11$3,389,640
$119,850 Personal Use Fishery
Water& Sewer Utility 3.54% Senior Citizen Programs / $8,565
$178,823 / $97,369 0.25%
5.28% 2.87%
Senior Housing
Parks, Recreation & $14,029
Culture 0.41 %
$223,527
6.59%
General Government
$1,185,203
34.97%
Public Safety
$1,181,190
34.85%
251
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 011 - Employee Health Care Fund
Department 418 - Health Care Fund Summary
Original
Actual
Actual
Budget
Projection
Proposed
FY2024
FY2025
FY2026
FY2026
FY2027
Revenues
Charge for Services
$ 2,640,656 $
2,832,897 $
2,640,656 $
2,902,000
$ 2,144,441
Participant premiums
357,811
348,433
357,811
381,546
338,831
Misc Revenue
-
2,685
-
-
-
Transfer from Other Funds
-
-
-
-
-
Interest Earnings
108,361
136,742
108,361
108,361
460,755
Total Revenues
3,106,828
3,320,757
3,106,828
3,391,907
2,944,027.00
Expenses
2,575,276
-
-
-
-
Net Income (loss)
531,552
3,320,757
3,106,828
3,391,907
2,944,027
Beginning Retained Earnings
1,970,879
2,502,431
2,473,111
5,823,188
9,215,095
Available Retained Earnings
$ 2,502,431 $
5,823,188 $
5,579,939 $
9,215,095
$ 12,159,122
FY2025
FY2026
FY2027
Difference
% Change
Employer cost per position:
Full-time $ 26,722
$ 20,042 $
21,245 $
1,203
6.00%
Part-time 13,361
10,021
10,622
601
6.00%
Projected*
Employee
Jan 1 - Dec 31
Jan 1 - Dec 31
Jan 1 - Dec 31
Increase
Monthly
2025
2026
2027
2027
% Increase
Employee monthly premiums:
$3,000/$6,000 Deductible Plan
Employee only $
176.00 $
161.13 $
167.58
$ 6.45
4.00%
Employee with child(ren)
323.00
298.09
310.01
11.92
4.00%
Employee with spouse
355.00
331.93
345.21
13.28
4.00%
Employee with family
487.00
468.88
487.64
18.76
4.00%
Part-time employee only
766.00
700.00
728.00
28.00
4.00%
Part-time employee w/Children
1,894.00
1,295.00
1,346.80
51.80
4.00%
Part-time employee w/Spouse
2,144.00
1,442.00
1,499.68
57.68
4.00%
Part-time employee w/Family
3,156.00
2,037.00
2,118.48
81.48
4.00%
* Assumes a 4% premium increase for health insurance and a
4% increase for dental and an employee cost share of 15% of premiums.
Employee monthly premiums:
$4,000/$8,000 QHDHP with HSA
Employee only $
168.00 $
145.85 $
151.68
$ 6.07
4.00%
Employee with child(ren)
304.00
269.83
280.62
11.22
4.00%
Employee with spouse
335.00
300.45
312.47
12.50
4.00%
Employee with family
462.00
424.43
441.41
17.66
4.00%
Part-time employee only
730.00
633.00
658.32
26.33
4.00%
Part-time employee w/Children
1,818.00
1,305.00
1,357.20
54.29
4.00%
Part-time employee w/Spouse
2,062.00
1,172.00
1,218.88
48.76
4.00%
Part-time employee w/Family
3,024.00
1,844.00
1,917.76
76.71
4.00%
252
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 011 - Employee Health Care Fund
Department: 418 - Employee Health Care
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 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
10,000
-
(10,000)
(100.00%)
2022
Operating & Repair Supplies
10,000
10,000
2024
Small Tools/Minor Equipment
-
-
2026
Computer Software
-
-
-
-
-
4531
Professional Services
59,130
56,138
55,764
55,764
61,500
5,736
10.29%
4532
Communications
-
-
-
-
-
-
-
4533
Travel & Transportation
10,000
10,000
10,000
4534
Advertising
-
-
-
4535
Printing & Binding
-
-
-
-
-
4536
Insurance
2,708,328
2,681,299
3,081,432
3,081,432
2,916,288
(165,144)
(5.36%)
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
$ 2,767,458
$ 2,7379437
$
3,1579196
$
3,1479196
$
2,9979788
$
(1699408)
(5.37%)
Capital Outlay & Transfers
8061
Land
-
-
-
-
-
-
8062
Buildings
8063
Improvements
8064
Machinery & Equipment
9090
Transfers Out
Total Capital Outlay
and Transfers
$ -
$ -
$
-
$
-
$
-
$
-
-
Department Total:
$ 2,7679458
$ 2,7379437
$
3,157,196
$
3,147,196
$
2,997,788
$
(1599408)
(5.05%)
253
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 011 -Employee Health Care Fund
Department: 418 - Employee Health Care
2022 Operating & Repair Supplies. Wellness supplies. 4533 Travel & Transportation. Training and travel.
4531 Professional Services. Broker services: $50,000; 4536 Insurance. Medical, dental, and prescription d
HRA/FSA administration charges and employee wellness coverage: $2,682,414. HRA employer funding: $162,8
program+: $11,500. employee opt -out payments: $59,400. Employer -provided
insurance: $11,594.
254
City of Kenai
Fiscal Year 2027
Operating
Budget
Fund: 061 - Equipment
Replacement Fund
Department: 459 - Equipment Replacement Fund Summary
Original
Actual
Actual
Budget
Projection
Proposed
FY2024
FY2025
FY2026
FY2026
FY2027
Revenues
Rents & Leases
$ 416,732
$ 457,191
$ 554,953
$ 554,953
$ 596,882
Interest Earnings
88,525
86,162
34,135
34,135
35,842
Other income
-
-
38,923
8,850
38,923
Total Revenues
505,257
543,353
628,011
597,938
671,647
Expenses
216,745
239,233
276,969
276,969
288,678
Net Income (loss)
288,512
304,120
351,042
320,969
382,969
Transfers out
-
-
-
-
-
Total net income (loss) and transfers out 288,512
304,120
351,042
320,969
382,969
Beginning Net Position
3,813,004
4,101,516
4,305,081
4,405,636
4,726,605
Ending Net Position
4,101,516
4,405,636
4,656,123
4,726,605
5,109,574
Invested in Capital Assets
(2,138,530)
(2,478,963)
(4,257,394)
(2,404,486)
(4,819,460)
Unrestricted Net Position
$ 1,962,986
$ 1,926,673
$ 398,729
$ 2,322,119
$ 290,114
255
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 061 - Equipment Replacement Fund
Department: 459 - Equipment Replacement Fund Summary
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
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
1,102
(15)
3,258
3,258
1,740
(1,518)
(46.59%)
5045
Depreciation
238,131
210,607
273,711
273,711
286,938
13,227
4.83%
5047
Grants to Agencies
-
-
-
-
-
-
-
Total Maint. and Operations
$ 239,233
$ 2109592
$ 2769969
$ 2769969
$ 288,678
$ 119709
4.23%
8061
Capital Outlay & Transfers
L d
-
8062 Buildings
8063 Improvements
8064 Machinery & Equipment -
9090 Transfers Out 80,000
Total Capital Outlay
and Transfers $ - $ 80,000 $ - $ - $ - $ - -
Department Total: $ 239,233 $ 2909592 $ 2769969 $ 2769969 $ 2889678 $ 119709 4.23%
256
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 061 - Equipment Replacement Fund
Department: 459 - Equipment Replacement Fund Summary
5045 Depreciation. The allocation of the cost of equipment
over its useful life.
257
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 061 - Equipment Replacement Fund
Department: 59 - Equipment Replacement
Fire 169,066 163,276 245,611 258,072
Streets 197,639 173,012 255,879 244,412
Non -Dept 44,907 41,290 47,532 47,532
Parks & Rec 5,120 4,163 5,931 5,931
Total $416,731 $381,741 $554,953 $555,948
258
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 063 - Fleet Replacement Fund
Fleet Replacement Fund Sum
Original
Actual Actual Budget Projection Proposed
FY2024 FY2025 FY2026 FY2026 FY2027
Revenues
Rents & Leases
$ 157,196
$ 153,990
$ 172,204
$ 172,204
$ 174,921
Interest Earnings
27,396
29,794
8,622
8,622
9,053
Other income
-
-
15,469
15,469
15,469
Total Revenues
184,592
183,784
196,295
196,295
199,443
Expenses
53,488
61,316
102,267
293,178
103,174
Net Income (loss)
131,104
122,468
94,028
(96,883)
96,269
Transfers out
-
-
-
-
-
Total net income (loss) and transfers out
131,104
122,468
94,028
(96,883)
96,269
Beginning Net Position
971,667
1,102,771
1,012,016
1,225,239
1,128,356
Ending Net Position
1,102,771
1,225,239
1,106,044
1,128,356
1,224,625
Invested in Capital Assets
(454,571)
(784,190)
(706,552)
(823,068)
(981,411)
Unrestricted Net Position
$ 648,200
$ 441,049
$ 399,492
$ 305,288
$ 243,214
259
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 063 - Fleet Replacement Fund
Department: 459 - Fleet Replacement Fund Summary
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 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
341
68
1,144
1,144
600
(544)
(47.55%)
5045
Depreciation
60,975
60,099
101,123
101,123
102,574
1,451
1.43%
5047
Grants to Agencies
-
-
-
-
-
-
-
Total Maint. and Operations
$
61,316
$
609167
$
102,267
$
102,267
$
1039174
$
907
0.89%
Capital Outlay & Transfers
8061
Land
-
-
-
-
-
-
-
8062
Buildings
8063
Improvements
-
8064
Machinery & Equipment
190,911
9090
Transfers Out
Total Capital Outlay
and Transfers
$
-
$
-
$
-
$
190,911
$
-
$
-
-
Department Total:
$
619316
$
60,167
$
102,267
$
293,178
$
103,174
$
907
0.89%
260
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 063 - Fleet Replacement Fund
Department: 459 - Fleet Replacement Fund Summary
5045 Depreciation. The allocation of the cost of equipment
over its useful life.
261
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 063 - Fleet Replacement Fund
Department: 59- Fleet Replacement
Item DepartmentEstimated
Police
P-35
2025
Description11
AWD police cruiser $
5,604 $
5,604
$ 6,599 $
6,436 $
6,436
12 Police
P-31
2025
AWD police cruiser
5,604
5,604
6,599
6,436
6,436
40 Streets
ST-02
2026
1 Ton PU
3,009
3,009
3,009
4,367
4,367
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
30 Shop
SH-01
2027
1/2 Ton PU
3,066
3,066
3,066
3,066
4,450
41 Shop
SH-02
2027
1 Ton PU
4,374
4,374
4,374
4,374
5,982
32 Animal Control
AC-1
2028
Van
2,121
2,121
4,426
4,426
4,426
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
36 Senior Center
SC-04
2028
AWD Vehicle
1,933
1,933
3,187
3,187
3,187
31 Animal Control
AC-3
2029
1/2 Ton pickup
3,187
3,187
3,729
3,729
3,729
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
22 Parks & Rec
PR-002
2029
1 Ton PU
3,179
3,179
5,913
5,913
5,913
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
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
5Police
P-xx
2032
1/2Ton 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
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
6,436
6,436
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
2Police
P-03
2037
1/2Ton pickup
4,350
1,450
3,729
3,729
3,729
28 Streets
ST-01
2037
3/4 Ton pickup
2,891
2,891
2,574
2,574
2,574
26 Fire
P-11
2039
3/4 Ton pickup
2,671
4,862
5,917
5,717
5,717
3 Police
P-xx
2039
1/2 Ton pickup
4,350
3,463
3,294
3,294
3,294
21 Parks & Rec
PR-009
2040
1/2 Ton pickup
3,570
3,570
3,294
3,294
3,294
35 Senior Center
SC-02
2041
AWD Vehicle Bronco
1,933
1,933
1,933
2,957
2,957
37 Senior Center
SC-08
2041
AWD Vehicle Bronco
1,933
1,933
1,933
2,957
2,957
38 Buildings
BI-2
2044
15 Passenger Van
2,813
2,813
3,385
3,385
3,385
39 Buildings
13I-3
2044
15 Passenger Van
2,651
2,651
3,385
3,385
3,385
Total $ 157,407 $ 156,387 $ 172,204 $ 174,921 $ 181,177
Police
$ 87,434 $
83,375 $
90,099 $
89,610 $
92,874
Parks & Rec
20,210
20,210
20,367
20,367
20,367
Fire
11,769
13,960
13,760
13,560
13,560
Streets
8,909
8,909
11,790
13,148
13,148
Shop
7,440
7,440
7,440
7,440
10,432
Animal Control
5,308
5,308
8,155
8,155
8,155
Senior Center
10,873
11,721
13,823
15,871
15,871
Buildings
5,464
5,464
6,770
6,770
6,770
$ 157,407 $
156,387 $
172,204 $
174,921 $
181,177
262
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.
Transfers In, $30,000 ,
5.73% \
Transfers, $1
$523,675
Rents & Leases, $5,231 ,
1.00%
Charges for Service,
$488,444, 93.27%
$694,834
263
City of Kenai
Fiscal Year 2027 Operating Budget
Budget Projection
Fund: 009 - Congregate Housing Fund
Original
Actual
Actual
Budget
Projection
Proposed
FY2024
FY2025
FY2026
FY2026
FY2027
Revenues
PERS Grant
$ 1,688 $
2,603
$ 3,918
$ 2,897
$ 5,231
Rents and Leases
486,345
508,310
478,765
$ 504,117
$ 488,444
Interest on Investments
52,254
32,616
30,000
$ 30,000
$ 30,000
Miscellaneous
203
2,556
-
$ 1,300
$ -
Total Revenues
540,490
546,085
512,683
$ 538,314
$ 523,675
Expenses
534,126
568,983
567,454
$ 579,804
594,834
Net Income (loss)
6,364
(22,898)
(54,771)
$ (41,490)
(71,159)
Beginning Retained Earnings
1,013,889
616,133
240,527
$ 698,887
613,843
Capital Asset Acquistions
(544,856)
(49,594)
(184,000)
$ -
-
Allocated to Capital Projects
(212,649)
(378,056)
-
$ (184,000)
(100,000)
Credit for Depreciation
140,736
155,246
140,446
$ 140,446
140,446
Available Retained Earnings
$ 403,484 $
320,831
$ 142,202
$ 613,843
$ 583,130
264
City of Kenai
Fiscal Year 2027 Operating Budget
Fund 009 — Congregate Housing
Department 462 — Congregate Housing
Mission
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 diverse
backgrounds can enjoy their independence while forming 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 $1,051.73 to $1,262.08 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
City Manager
tAdministrative
Staffing
FY23 Actual
FY24 Actual
FY25 Actual
Projected FY26
Pro osed FY27
Projected FY28
Position Title
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
FTE
Grade
Senior Center
Director
.35
23
.40
23
.40
23
.40
23
.40
23
.40
23
Administrative
Assistant III
.25
15
.30
15
.30
15
.30
15
.30
15
.30
15
Data Entry Clerk
.02
1
-
-
-
-
-
265
Average Overtime Per Position (hours)
i Position Title FY23 Actual
Senior Center
Director N/A
Administrative
Assistant III 4
Data Entry Clerk
Performance Measures
Fiscal Year
Apartment Turnover
Units at Market Rate
Rents
Apartment
Renovations
*July 1— March 1
FY24 Actual
FY25 Actual
Projected FY26
Proposed FY27
Projected FY28
N/A
N/A
N/A
N/A
N/A
4
4
4
4
4
2022 2023 2024 2025 2026
4 9 6 4 *6
85% 88% 7% 5% 100%
N/A N/A N/A N/A N/A
FY26 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. The goal is in the work for the design process.
2. To implement a schedule for replacing antiquated lighting and heating systems, thus reducing
energy costs.
• Partially Achieved. The boiler was replaced in FY25. Lighting to be replaced in FY26.
3. Issue RFP and award contract for construction phase two apartment remodels.
Partially Achieved. RFP awarded for design phase.
4. Upgrade hallway and commons areas' lighting systems to improve energy efficiency and
reduce costs.
• Partially Achieved.
5. Continuing common areas modernization with the first -floor east hallway and commons areas.
(waiting on funding this vs utilizing funds for the window repair project)
• Not Achieved.
6. Document 10 department policies and procedures according to the new format for the City of
Kenai.
• Not Achieved. Will continue this goal through FY27.
7. 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.
• Partially Achieved. Will continue this goal through FY27.
266
FY27 Department Goals
1. All critical operational procedures are documented in accordance with the City format.
2. Complete modernization of the first -floor east hallway and commons areas contingent upon
available funding.
3. Finalize and begin implementation of the comprehensive long-term maintenance and renovation
plan with at least two priority projects identified.
Future Considerations
• Security camera upgrades
• Exterior lighting improvements
• Emergency systems modernization
• Fire safety system upgrades
267
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 009 - Congregate Housing Fund
Department: 462 - Congregate Housing
Five year
Original
Increase
Account
Expense
FY2025
Historical
Budget
Amended
Proposed
(Decrease)
%
Number
Description
Actual
Average
FY2026
Budget
FY2027
FY2026 Original
Change
Salaries and Benefits
0100
Salaries
$ 61,013
$ 51,560
$ 63,581
$
63,581
$ 66,409
$ 2,828
4.45%
0200
Overtime
97
249
209
$
209
$ 61
(148)
(70.81%)
0250
Holiday Pay
-
-
-
$
-
$ -
-
-
0300
Leave
1,285
396
2,707
$
2,707
$ 2,821
114
4.21%
0400
Medicare
857
722
964
$
964
$ 1,005
41
4.25%
0450
Social Security
(1)
32
-
$
-
$ -
-
-
0500
PERS
15,800
13,721
18,072
$
18,072
$ 19,836
1,764
9.76%
0600
Unemployment Insurance
-
22
332
$
332
$ 346
14
4.22%
0700
Workers Compensation
147
114
139
$
139
$ 197
58
41.73%
0800
Health & Life Insurance
18,705
16,893
18,705
$
18,705
$ 14,029
(4,676)
(25.00%)
0900
Supplemental Retirement
2,650
1,459
1,411
$
1,411
$ 2,558
1,147
81.29%
Total Salaries & Benefits
$ 100,553
$ 85,168
$ 106,120
$
106,120
$ 107,262
$ 1,142
1.08%
Maintenance and Operations
2021
Office Supplies
-
92
250
250
250
-
-
2022
Operating & Repair Supplies
5,082
2,541
11,100
18,450
1,200
(9,900)
(89.19%)
2024
Small Tools/Minor Equipment
5,385
11,310
12,300
12,300
12,375
75
0.61%
2026
Computer Software
849
682
1,231
1,231
1,331
100
8.12%
4531
Professional Services
111,962
99,943
101,537
101,537
102,360
823
0.81%
4532
Communications
3,727
2,653
5,981
5,981
6,416
435
7.27%
4533
Travel & Transportation
144
132
-
-
-
-
-
4534
Advertising
-
38
-
-
-
4535
Printing & Binding
486
501
500
500
500
-
-
4536
Insurance
25,881
18,559
26,012
26,012
26,929
917
3.53%
4537
Utilities
73,668
78,515
84,677
79,677
80,765
(3,912)
(4.62%)
4538
Repair & Maintenance
47,191
35,808
36,000
46,000
36,000
4539
Rentals
-
-
-
-
-
4540
Equip. Fund Pmts.
-
-
-
-
-
4541
Postage
10
27
100
100
100
4666
Books
-
-
-
-
-
4667
Dues & Publications
4999
Contingency
5041
Miscellaneous
-
-
-
-
-
5045
Depreciation
155,246
143,464
140,446
140,446
140,446
5047 Grants to Agencies
Total Maint. and Operations $ 429,631 $ 394,265 $ 420,134 $ 432,484 $ 408,672 $ (11,462) (2.73%)
Capital Outlay & Transfers
8061 Land - - -
8062 Buildings 84,000 84,000 37,000 (47,000) (55.95%)
8063 Improvements - - -
8064 Machinery & Equipment - - - - - - -
9090 Transfers Out 253,800 214,280 141,200 141,200 141,900 700 0.50%
Total Capital Outlay
and Transfers $ 253,800 $ 214,280 $ 225,200 $ 225,200 $ 178,900 $ (46,300) (20.56%)
Department Total: $ 783,984 $ 693,713 $ 751,454 $ 763,804 $ 694,834 $ (56,620) (7.53%)
268
City of Kenai
Fiscal Year 2027 Operating Budget
Fund: 009 - Congregate Housing Fund
Department: 462 - Congregate Housing
2022 Operating, Repair & Maintenance. Outdoor plants and 4538 Repair and Maintenance. Includes blinds/drapery
supplies. cleaning, 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 and maintenance.
2024 Small Tools/Minor Equipment. For the purchase of 3 9090 Transfers Out. Central administrative charges from
washer/dryer stack combos, 3 stoves, 3 refrigerators, 4 General Fund, $41,900 and transfer to capital projects,
garbage disposals, first aid kit & refills and computer $100,000.
replacements.
4531 Professional Services. Facility management services, 8062 Buildings. Special Projects: Blind replacements 12
snow removal and sanding of parking area, and landscaping. apartments $12,000. Dry sprinkler heads $25,000.
269
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270
MAJOR AND CAPITAL PROJECT FUNDS
The following section provides a description of the FY2027 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 2027-
2031 can be viewed at:
https://www.kenai.city/publicworks/page/capital-improvement-plan
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 $21,370,271 in projects for FY2027. $9,191,620 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
$2,920,100 in transfers from the associated operating funds and $9,258,551
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 2027 Through 2031
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
Revenues:
Projected
Proposed
Projected
Projected
Projected
Projected
Grants
$ 27,917,168 $
9,191,620 $
58,240,750 $
20,394,100 $
9,376,250 $
39,114,400
Transfer from Other Fund:
General Fund
935,000
2,280,000
3,865,000
2,095,000
1,720,000
2,230,000
Airport Special Revenue Fund
1,595,404
380,100
874,150
1,765,500
2,396,250
-
Water & Sewer Special Revenue Fund
1,250,000
710,000
1,700,000
1,310,000
400,000
950,000
Congregate Housing Enterprise Fund
100,000
100,000
100,000
100,000
Total Revenues
31,797,572
12,661,720
64,779,900
25,664,600
13,892,500
42,294,400
Expenditures:
General Government
-
541,418
800,000
-
Parks, Recreation & Culture
77,669
1,355,318
1,025,000
3,850,000
5,300,000
Senior Citizen Programs
43,862
154,138
40,000
35,000
-
100,000
Public Works
815,228
8,562,314
2,400,000
1,360,000
1,720,000
1,070,000
Public Safety
224,219
410,282
35,000,000
-
-
-
Senior Housing
219,783
358,363
100,000
100,000
-
-
Kenai Municipal Airport
25,866,463
5,032,478
20,914,900
12,009,600
11,772,500
29,474,400
Water & Sewer Utility
3,504,581
5,505,960
4,500,000
8,310,000
400,000
6,350,000
Total Expenditures
30,751,805
21,920,271
64,779,900
25,664,600
13,892,500
42,294,400
Transfer to Other Funds
General Fund
-
-
-
-
-
-
Airport Special Revenue Fund
1,644,376
Total Transfer to other Funds
1,644,376
Total Expenditures and transfers
32,396,181
21,920,271
64,779,900
25,664,600
13,892,500
42,294,400
Contribution to/(From) Fund Balance
(598,609)
(9,258,551)
-
-
-
-
Beginning Fund Balance
9,918,804
9,258,551
Ending Fund Balance
9,320,195
-
Assigned Fund Balance
Park Improvement Capital Project Fund
268,261
Cemetery Improvement Capital Project Fund
269,149
Kenai Recreation Center Improvement Capital Project Fund
92,633
Kenai Senior Center Improvement Capital Project Fund
94,138
Personal Use Fishery Improvement Capital Project Fund
121,844
Kenai Public Safety Improvement Capital Project Fund
110,282
Congregate Housing Improvement Captial Project Fund
258,363
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
774,965
Airport Snow Removal Equipment Capital Project Fund
62,500
Airport Terminal Capital Project Fund
176,030
Airport Improvement Capital Project Fund
1,638,883
Water $ Sewer Improvement Capital Project Fund
2,342,820
Wastewater Treatment Improvement Capital Project Fund
1,053,140
Trail Construction Improvement Capital Project Fund
36,600
Municipal Roadway Improvement Capital Project Fund
1,370,694
MunicipalFacility Improvement Capital Project Fund
47,870
Total Assigned Fund Balance
9,226,915
Unassigned Fund Balance:
Total Unassigned Fund Balance
-
Total Assigned & Unassigned Fund Balance $ 9,226,915 $ - $ - $ - $ - $
271
City of Kenai
Capital Budget Expenditure Summary
of Current and Future Year Authorizations
Fiscal Years 2026 Through 2030
Prior Year's Authorizations
General Government
Kenai City Hall Improvement Capital Project Fund
Parks, Recreation & Culture:
Park Improvement Capital Project Fund
Cemetery Improvement Capital Project Fund
Kenai Recreation Center Capital Project Fund
Personal Use Fishery Improvement Capital Project Fund
Municpal Facility Improvement Capital Project Fund
Kenai Multipurpose Facility Capital Project Fund
Library Improvement Capital Project Fund
Trail Construction Capital Project Fund
Public Works:
Kenai Bluff Erosion Capital Project Fund
Municipal Roadway Improvements Capital Project Fund
Municipal Facility Improvement Capital Project Fund
Public Safety:
Kenai Public Safety Improvement Capital Project Fund
Senior Housing -
Congregate Housing Improvement Capital Project Fund
Senior Citizen Programs -
Kenai Senior Center Improvement Capital Project Fund
Kenai Municipal Airport
Airport Operations Facility Capital Project Fund
Airport Snow Removal Equipment Capital Project Fund
Airport Terminal Improvement Capital Project Fund
Airport Improvement Capital Project Fund
Water & Sewer Utility
Water & Sewer Improvement Capital Project Fund
Wastewater Treatment Facility Imp. Capital Project Fund
Total Prior Year's Authorizations
Current & Future Year Authorizations:
General Government
Kenai City Hall Improvement Capital Project Fund
FAA Flight Service Station Capital Project Fund
Parks, Recreation & Culture:
Playground Improvement Capital Project Fund
Park Improvement Capital Project Fund
Cemetery Improvements Capital Project Fund
Kenai Recreation Center Capital Project Fund
Kenai Multipurpose Facility Capital Project Fund
Library Improvement Capital Project Fund
Senior Citizen Programs -
Kenai Senior Center Improvement Capital Project Fund
Public Works:
Municipal Roadway Improvements Capital Project Fund
Municipal Facility Improvements Capital Project Func
Public Safety:
Kenai Public Safety Improvement Capital Project Fund
Senior Housing -
Congregate Housing Improvement Capital Project Fund
Kenai Municipal Airport
Airport Operations Facility Capital Project Fund
Airport Improvement Capital Project Fund
Water & Sewer Utility
Water & Sewer Improvement Capital Project Fund
Waste Water Treatment Plant Capital Project Fund
Total Current & Future Year Authorizations
Total Expenditures
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
$ - $ 291,418 $ $ $ $
77,669 268,261
- 269,149
92,633
121,844
47,870
167,665
81,296
36,600
124,286 5,741,620
690,942 1,370,694
- 47,870
224,219 110,282
219,783 258,363
43,862 94,138
372,004 774,965
1,209,983 62,500
- 176,030
24,284,476 1,638,883
155,326 2,342,820
3,349,255 1,053,140
30,751,805 15,048,041
250,000 800,000
100,000 800,000 -
50,000 150,000 3,000,000
120,000 - -
- 75,000 850,000 5,300,000
60,000 40,000 35,000 100,000
1,450,000 2,400,000 1,360,000 1,420,000 1,070,000
- - - 300,000 -
300,000 35,000,000 - -
100,000 100,000 100,000 -
- - 100,000 900,000 -
2,380,100 20,914,900 11,909,600 10,872,500 29,474,400
2,010,000 4,100,000 310,000 400,000 6,350,000
100,000 400,000 8,000,000 - -
6,920,100 64,779,900 25,664,600 13,892,500 42,294,400
$ 30,751,805 $ 21,968,141 $ 64,779,900 $ 25,664,600 $ 13,892,500 $ 42,294,400
272
Revenues -
Transfer from General Fund
Total Revenues
Expenditures -
Current & Future Year Authorizations:
Old Town play equipment replacement
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Unassigned Fund Balance
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 106 - Playground Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
100,000 800,000 - - -
100,000 800,000 - - -
100,000 800,000 - - -
100,000 800,000 - - -
273
OLD TOWN PLAYGROUND RECONSTRUCTION
Department: Parks and Recreation
Total Project Cost: $900,000
Project Phased: Yes
Project Type: Parks & Recreation
Funding Sources): Grant / General Fund
Potential Grant Identified: State Capital Project
Submission and Federal Grants to Be Identified
Operating Budget Impact: No Effect
� Erv.• t.rp....
` •' ae town Pan. w ewanecien
Details: This project will replace aging equipment at the park on Peninsula Avenue, adjacent to
the Fine Arts Center in Old Town, a popular destination for visitors and locals. Located near the
Visitor's Center and several large housing complexes, the park serves as a key recreational space
for families and children. Design phase in FY27 will review necessary amenities for the park with
the goal of reducing construction costs and lowering future capital requests.
274
City of Kenai
Fiscal
Year 2027
Capital Budget
Fund 116 - Park Improvement Capital
Project Fund
FY2026
FY2027
FY2028 FY2029 FY2030 FY2031
Projected
Proposed
Projected Projected Proiected Projected
Revenues:
Grants
$ 10,189
$ -
$ - $ 2,400,000 $ $
Transfer from General Fund
120,000
50,000
150,000 600,000
Total Revenues
130,189
50,000
150,000 3,000,000
Expenditures:
Prior Year's Authorizations -
Park Area Hazardous Tree Removal
-
50,000
- -
Municipal Park Shelter #3
642
70,000
Parks & Rec Master Plan
37,873
43
-
Beaver Creek Pavilion
50,000
Tractor Replacement
-
73,960
-
Softball field shelter/dugout replacement
28,965
24,258
-
Slash Disposal Site
10,189
-
-
Total Prior Year's Authorizations
77,669
268,261
-
Current & Future Year Authorizations:
Street Light Decorations Replacement
-
50,000
- -
Relocation Parks & Rec - Design
-
-
150,000 -
Relocation Parks & Rec - Construct
-
-
- 3,000,000 -
Beaver Creek Replace Pavilion
-
-
- -
Total Current & Future Year Authorizations
-
50,000
150,000 3,000,000
Total Expenditures
77,669
318,261
150,000 3,000,000
Contribution to/(From) Fund Balance
52,520
(268,261)
- -
Beginning Fund Balance
215,741
268,261
-
Ending Fund Balance
268,261
-
-
Assigned -
Parks & Rec Master Plan
(43)
Park Area Hazardous Tree Removal
(50,000)
- - -
Municipal Park Shelter #3
(70,000)
- - - -
Beaver Creek Pavilion
(50,000)
Tractor Replacement
(73,960)
-
- - - -
Softball field shelter/dugout replacement
(24,258)
-
Unassigned Fund Balance
$ -
$
275
STREET LIGHT DECORATIONS REPLACEMENT
Department: Public Works
Total Project Cost: $50,000
Project Phased: No
Project Type: Beautification
Funding Sources): General Fund
Potential Grant Identified: None
Operating Budget Impact: None
Details: Project will replace decorations that are mounted to the street lights along the Kenai
Spur Highway. Many decorations have been damaged and are in need of replacement.
276
City of Kenai
Fiscal
Year 2027
Capital Budget
Fund 118 - Cemetery Improvement Capital Project Fund
FY2026
FY2027 FY2028 FY2029 FY2030 FY2031
Projected
Proposed Projected Projected Projected Projected
Revenues -
Total Revenues
-
- -
Expenditures:
Prior Year's Authorizations -
Kenai Cemetery Expansion Phase 1
-
4,118 - -
Kenai Cemetery Expansion Phase 2
18,280
240,031
Kenai Cemetery Veteran Columbarium
-
25,000 - -
Total Prior Year's Authorizations
18,280
269,149 - -
Expenditures - Current & Future Year Authorizations
-
Kenai Cemetery Veteran Columbarium
-
- - -
Total Expenditures
18,280
269,149 - -
Contribution to/(From) Fund Balance
(18,280)
(269,149) - -
Beginning Fund Balance
287,429
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
$ -
$
277
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 119 - Kenai Recreation Center Improvement Capital Project Fund
FY2026
FY2027 FY2028 FY2029 FY2030 FY2031
Projected
Proposed Projected Projected Projected Projected
Revenues -
Grants
$ - $
- $-
Transfer from General Fund
-
120,000 - - - -
Total Revenues
-
120,000 - - -
Expenditures:
Prior Year's Authorizations:
Rec Center Locker Room Refurbishment
-
- - - - -
Rec Center Floor Refinishing
-
92,633 - - - -
Total Prior Year's Authorizations
-
92,633 - - - -
Current & Future Year Authorizations
-
Rec Center Locker Room Refurbishment
-
120,000 - - -
Total Current & Future Year Authorizations
-
120,000 - - - -
Total Expenditures
-
212,633 - - - -
Transfer to - General Fund
-
- - - - -
Total Expenditures and Transfers
-
212,633 - - - -
Contribution to/(From) Fund Balance
-
(92,633) - - -
Beginning Fund Balance
92,633
92,633 - - - -
Ending Fund Balance
92,633
- - - - -
Assigned:
Rec Center Improvements
-
Rec Center Floor Refinishing
(92,633)
Unassigned Fund Balance
$ - $
278
REC CENTER LOCKER ROOM REFURBISHMENT
Department: Parks & Recreation
Total Project Cost: $120,000
Project Phased: No
Project Type: Building Improvement
Funding Sources): General Fund
Potential Grant Identified: None
Operating Budget Impact: No Effect
Details: Refurbishment of tile, plumbing fixtures and furnishings in the Rec Center locker rooms.
279
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 120 - Kenai Senior Center Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
Revenues:
Transfer from General Fund $ - $ 60,000 $ 40,000 $ 35,000 $ - $ 100,000
Total Revenues - 60,000 40,000 35,000 - 100,000
Expenditures:
Prior Year Authorizations -
HVAC and DDC Controls
Canopy Roof Repair
Front entry modifications
Total Prior Year Authorizations
Current & Future Year Authorizations -
Landscaping Phase I
Landscaping Phase 11
Roof Replacement Design
Door Project
Canopy Roof Repair
Total Current & Future Year Authorizations
Total Expenditures
Transfer to Other Funds
Total Expenditures and Transfers
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned:
HVAC and DDC Controls
Canopy Roof Repair
Front entry modifications
Unassigned Fund Balance
- 48,000 - - - -
19,731 30,269
24,131 15,869 - - - -
43,862 94,138 - - - -
- 40,000 - - -
- - 35,000 - -
- - - - 100,000
60,000
- 60,000 40,000 35,000 - 100,000
43,862 154,138 40,000 35,000 - 100,000
43,862 154,138 40,000 35,000 - 100,000
(43,862) (94,138) - - - -
138,000 94,138 - - - -
94,138 - - - - -
(48,000) - - - - -
(30,269)
(15,869) - - - - -
280
SENIOR CENTER DOOR PROJECT
Department: Senior Center
Total Project Cost: $60,000
Project Phased: No
Project Type: Building Improvement
Funding Sources): Senior Citizens Fund
Potential Grant Identified: None
Operating Budget Impact: No Effect
Details: This project remove and replace several doors in the Senior Center. Door replacements
will remedy egress issues, replace deteriorated doors and improve wheelchair access through
the facility.
281
Revenues:
Grants
Total Revenues
Expenditures:
Prior Year's Authorizations -
Kenai Bluff Stabilization Project
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned -
Unassigned Fund Balance
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 129 - Kenai Bluff Erosion Improvement Capital Project Fund
FY2026
FY2027 FY2028 FY2029 FY2030 FY2031
Projected
Proposed Projected Projected Projected Projected
$ 124,286
$ 5,741,620 $ - $ - $ - $ -
124,286
5,741,620 - -
124,286
5,741,620 - - - -
124,286
5,741,620 - - - -
282
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 130 - Personal Use Fishery Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
Revenues:
Total Revenues
Expenditures:
Prior Year's Authorizations -
Float replacement
Current & Future Year Authorizations -
Total Current & Future Year Authorizations
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned -
Float replacement
Unassigned Fund Balance
121,844
121,844
(121,844)
121,844 121,844
121,844 -
(121,844)
283
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 135 - Kenai Public Safety Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
Revenues:
Grants $ 113,119 $ 35,000,000 $ - $ - $
Transfer from General Fund (60,000) 300,000 - - -
Total Revenues 53,119 300,000 35,000,000 - -
Expenditures:
Prior Year Authorizations
Fire Department Community Wildfire Protect
Fire Department Flooring Replacement
Dispatch Radio Replacement
Emergency Service Facility Assessment
Police in -car camera replacement
Total Prior Year Authorizations
Current & Future Year Authorizations -
Emergency Service Facility
Total Current & Future Year Authorizations
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned -
Fire Department Community Wildfire Protection
Fire Department Flooring Replacement
Dispatch Radio Replacement
Emergency Service Facility Assessment
Unassigned Fund Balance
113,119
- - -
-
40,000 - - -
37,772
37,032
73,328
33,250 - - - -
224,219
110,282 - -
300,000 35,000,000 - -
- 300,000 35,000,000 - -
224,219 410,282 35,000,000 - -
(171,100) (110,282) - - -
281,382 110,282 - -
110,282 - - -
(40,000) - -
(37,032)
(33,250) - -
284
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 209 - Congregate Housing Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029
Projected Proposed Projected Projected
Revenues -
Transfer From Congregate Housing Fund
Total Revenues
Expenditures:
Prior Year's Authorizations:
Boiler Replacement Project
Elevator major maintenance
Floors 2 & 3 hallway carpet
Exterior door replacement
Apartment kitchen and bathroom remodel
Total Prior Year's Authorizations
Current & Future Year Authorizations
Apartment kitchen and bathroom remodel
Hallway Wall Refinishing
Total Current & Future Year Authorizations
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned:
Elevator major maintenance
Floors 2 & 3 hallway carpet
Exterior door replacement
Apartment kitchen and bathroom remodel
Unassigned Fund Balance
FY2030 FY2031
Projected Projected
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ - $ -
100,000 100,000 100,000 100,000 -
13,111
136,844
36,362
2,056
38,720
21,054
131,590
98,409 - - - -
219,783
258,363 - - - -
50,000 100,000 100,000 -
50,000 - - -
- 100,000 100,000 100,000 - -
219,783 358,363 100,000 100,000 - -
(119,783) (258,363) - - - -
378,146 258,363 - - - -
258,363 - - - - -
(136,844) - - - - -
(2,056)
(21,054)
(98,409) - - - - -
285
APARTMENT KITCHEN AND BATHROOM REMODEL
Department: Senior Center
Total Project Cost: $450,000
Project Phased: Yes
Project Type: Building Improvement
Funding Source(s): Congregate Housing Fund
Potential Grant Identified: None
Operating Budget Impact: No Effect
Details: This project remodels the kitchen and bathrooms in three to six apartments each year
at Vintage Pointe. The project would replace original (1993) tile flooring, cabinetry, countertops,
and fixtures in kitchens and bathrooms to bring apartments into compliance with the Americans
with Disabilities Act. This project is not eligible for low-income housing grants.
HALLWAY WALL REFINISHING
Department: Senior Center
Total Project Cost: $50,000
Project Phased: No
Project Type: Building Improvement
Funding Source(s): Congregate Housing Fund
Potential Grant Identified: None
Operating Budget Impact: No Effect
vim: - - -....
Details: This project would refinish hallways in Vintage Pointe. Wall paper is in poor condition
and needs replaced and existing painting needs redone.
286
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 217 - Kenai Multipurpose Facil Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
Revenues -
Grants
Transfer from General Fund
Total Revenues
Expenditures:
Prior Year Authorizations:
Lighting Upgrade
Exhaust fan installation
Rust remediation
Total Prior Year Authorizations
Current & Future Year Authorizations:
Multi -Purpose Facility Roof - Design
Multi -Purpose Facility Roof - Construct
Multi -Purpose Facility Refrigeration System
Total Current & Future Year Authorizations
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned:
Multi -Purpose Facility Lighting
Exhaust fan installation
Unassigned Fund Balance
$ - $ - $ - $ 750,000 $
- - 75,000 100,000
- 75,000 850,000
- 99,892 - -
67,773 -
- 167,665 - -
- $ 4,240,000
- 1,060,000
5,300,000
- - 75,000 - -
- 850,000 -
- - - 5,300,000
- - 75,000 850,000 - 5,300,000
- 167,665 75,000 850,000 - 5,300,000
- (167,665) - - - -
167,665 167,665 - - - -
167,665 - - - -
(99,892) - - - -
(67,773) - - - -
287
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 218 - Library Improvement Capital Project Fund
FY2026
FY2027 FY2028 FY2029 FY2030 FY2031
Projected
Proposed Projected Projected Projected Projected
Revenues:
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 - -
Ending Fund Balance
81,296
- - -
Assigned -
Sidewalk & Retaining Wall Repairs
(31,284)
- - -
HVAC DDC Controls
(50,012)
- - -
Unassigned Fund Balance
$ -
$ - $
288
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 228 - Kenai City Hall Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
Revenues -
Grants
Transfer from General Fund
Total Revenues
Expenditures:
Prior Year Authorizations -
City Hall Improvements - Design
HVAC air handler replacement
Elevator major maintenance
Total Prior Year Authorizations
Current & Future Year Authorizations -
Comprehensive Plan
City Hall Improvements - Construct
Total Current & Future Year Authorizations
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned -
City Hall Improvements - Design
Elevator major maintenance
HVAC air handler replacement
Unassigned Fund Balance
$ - $
50,000 $
- $-
75,000
200,000
800,000 - - -
75,000
250,000
800,000
43,364
31,636
- - -
-
209,782
- - - -
-
50,000
- - - -
43,364
291,418
- - - -
-
250,000
- - - -
-
-
800,000 - - -
-
250,000
800,000 - - -
43,364
541,418
800,000 - - -
31,636
(291,418)
- - - -
259,782
291,418
- - - -
291,418
(31,636)
(50,000)
(209,782)
289
COMPREHENSIVE PLAN
Department: Planning and Zoning
Total Project Cost: $250,000
Project Phased: No
Project Type: Planning
Funding Sources): General Fund
Potential Grant Identified: None
Operating Budget Impact: None
Details: The Kenai 2050 Comprehensive Plan will be a long-range planning tool and the
foundational policy document that guides decisions on land use, transportation, housing,
economic development, and public facilities. This project will involve a comprehensive update
of the existing plan to reflect current community values and preferences, address new
challenges, and ensure compliance with federal and state planning laws. The final plan will be a
strategic roadmap for achieving a shared community vision for the next two decades.
290
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 328 - Airport Operations Facili Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029
Projected Proposed Projected Projected
Revenues:
Grants
Transfer from Airport Fund
Total Revenues
Expenditures:
Prior Year Authorizations:
HVAC DDC controls
Boiler Replacement
Flight Services RTU Replacement
Elevator Major Maintenance
Total Prior Year Authorizations
Current & Future Year Authorizations:
EA/Design - ARFF Building Roof Replacement
Construct - ARFF Building Roof Replacement
Total Current & Future Year Authorizations
Total Expenditures
Transfers - Transfer to Airport Fund
Total Expenditures & Transfers
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned:
HVAC DDC controls
Boiler Replacement
Flight Services RTU Replacement
Elevator Major Maintenance
Unassigned Fund Balance
$ 233,259 $
- $
400,000
-
633,259
-
4,025
62,219
367,979
262,746
-
400,000
50,000 _
372,004
774,965
372,004 774,965
FY2030
Projected
$ - $ 500,000
100,000 400,000
100,000 900,000
100,000 -
- 900,000
100,000 900,000
100,000 900,000
372,004 774,965 100,000 900,000
261,255 (774,965) - -
513,710 774,965 -
774,965 - -
(62,219) - -
(262,746) - -
(400,000)
(50,000) - -
291
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 332 - Airport Snow Removal Equi Improvement Capital Project Fund
FY2026
FY2027 FY2028 FY2029 FY2030 FY2031
Projected
Proposed Projected Projected Projected Projected
Revenues:
Grants
$ 1,134,449
$ - $
Transfer from Airport Fund
-
- - - - -
Total Revenues
1,134,449
- - - - -
Expenditures:
Prior Year Authorizations -
Broom Replacement
-
62,500
Multi -purpose Broom/Blower Replacement
1,209,983
- - - - -
Total Prior Year Authorizations
1,209,983
62,500 - - - -
Total Expenditures
1,209,983
62,500 - - - -
Transfers - Transfer to Airport Fund
1,644,376
- - - -
Total Expenditures & Transfers
2,854,359
62,500 - - - -
Contribution to/(From) Fund Balance
(1,719,910)
(62,500) - - -
Beginning Fund Balance
1,782,410
62,500 - - - -
Ending Fund Balance
62,500
- - - -
Assigned -
Multi -purpose Broom/Blower Replacement
-
- - -
Broom Replacement
(62,500)
- - - - -
Unassigned Fund Balance
$ -
$ - $
292
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 335
- Airport Terminal
Improvement Capital Project Fund
FY2026
FY2027 FY2028 FY2029 FY2030 FY2031
Projected
Proposed Projected Projected Projected Projected
Revenues:
Total Revenues
- - -
Expenditures:
Prior Year's Authorizations -
Terminal landscaping
1,030 - -
Elevator major maintenance
50,000 - - -
Surveillance cameras/Ops access controls
125,000 - -
Total Prior Year's Authorizations
176,030 - -
Total Expenditures
176,030 - -
Contribution to/(From) Fund Balance
(176,030) - -
Beginning Fund Balance
176,030
176,030 - -
Ending Fund Balance
176,030
- - -
Assigned:
Terminal landscaping
(1,030)
Elevator major maintenance
(50,000)
Surveillance Cameras/OPS Access Controls
(125,000)
- - -
Unassigned Fund Balance
$ -
$
293
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 342 - Airport Improvement Capital Project Fund
FY2026
FY2027
FY2028
FY2029
FY2030
FY2031
Protected
Proposed
Protected
Protected
Projected
Protected
Revenues:
Grants
$ 23,350,254 $
2,000,000
$ 20,040,750
$ 10,244,100
$ 8,876,250
$ 29,474,400
Transfer from Airport Fund
1,195,404
380,100
874,150
1,665,500
1,996,250
-
Total Revenues
24,545,658
2,380,100
20,914,900
11,909,600
10,872,500
29,474,400
Expenditures:
Prior Year's Authorizations -
Airport Master Plan Phase 1
255,796
9,359
-
-
-
-
Airport Master Plan Phase 2
946,450
15,178
-
-
Runway Rehabilitation Project
21,309,020
-
-
-
DBE Program Update
-
73
Airfield Drainage Improvement Project
223,731
-
-
-
Airfield Marking Rehabilitaion
13,483
324,733
-
-
ARFF Vehicle
-
62,500
-
-
Perimeter Fence Line Improvements
25,799
208,501
-
-
Taxiway A/B/C/D/E/K/L/M Rehabilitation
650,000
Animal Control Building Roof Replacement
31,461
368,539
Apron crack seal and seal coating
1,478,736
-
-
Total Prior Year's Authorizations
24,284,476
1,638,883
-
Current & Future Year Authorizations:
Runway Rehabilitation Project construction
-
-
-
-
Runway Marking
-
500,000
-
500,000
ARFF Vehicle
-
-
-
1,425,000
Perimeter Fence Line Improvements
2,000,000
-
-
Airport Apron & Willow St Extension
-
-
465,500
6,982,500
-
Terminal Road & Parking Lot
200,000
1,800,000
-
-
Float Basin TW Sierra w/Access Control & Lighting
-
642,900
9,644,100
-
TaxiwayA/B/C/D/E/K/L/M Rehabilitation
380,100
19,572,000
-
-
-
Taxiway F/J & GA Apron Rehab
-
-
-
1,595,600
23,933,300
Taxiway G/H/J & City Apron Rehab
-
-
-
369,400
5,541,100
Total Current & Future Year Authorizations
2,380,100
20,914,900
11,909,600
10,872,500
29,474,400
Total Expenditures
24,284,476
4,018,983
20,914,900
11,909,600
10,872,500
29,474,400
Transfers -
Transfer to Airport Fund
-
-
-
-
-
Total Expenditures & Tranfers
24,284,476
4,018,983
20,914,900
11,909,600
10,872,500
29,474,400
Contribution to/(From) Fund Balance
261,182
(1,638,883)
-
-
-
-
Beginning Fund Balance
1,377,701
1,638,883
-
-
Ending Fund Balance
1,638,883
-
-
-
Assigned:
Airport Master Plan Phase 1
(9,359)
-
-
-
Airport Master Plan Phase 2
(15,178)
-
-
-
Runway Rehabilitation Project
-
-
-
-
DBE Program Update
(73)
Airfield Marking Rehabilitaion
(324,733)
-
-
-
ARFF Vehicle
(62,500)
Perimeter Fence
(208,501)
Taxiway A/B/C/D/E/K/L/M Rehabilitation
(650,000)
Animal Control Building Roof Replacement
(368,539)
Apron crack seal and seal coating
-
-
-
Unassigned Fund Balance
$ $
294
PERIMETER FENCE LINE IMPROVEMENTS
Department: Airport
Total Project Cost: $2,O00,000
Project Phased: Yes
Project Type: Infrastructure
Funding Sources): Grant / Airport Fund
Potential Grant Identified: Federal Aviation
Administration
Operating Budget Impact: None
Aft'i
�• Vic:..
Details: This project will remove and replace existing chain link fencing around the airport's
perimeter to prevent wildlife from accessing the airfield. Local funding has already been
appropriated for this project and design work is ongoing.
REHAB TW A/B/C/D/E/K/L/M
Department: Airport
Total Project Cost: $20,602,100
Project Phased: Yes
Project Type: Infrastructure
Funding Sources): Grant/ Airport Fund
Potential Grant Identified: Federal Aviation
Administration
Operating Budget Impact: Increase
Details: This project will rehabilitate runway taxiways A, B, C, D, E, K, L, and M to current
standards. The work will involve milling the existing taxiways and placing new asphalt surfaces,
markings, and lighting. Design funds of $650,000 were forward funded already for this project.
This appropriation would be remaining match needed for construction.
295
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 621 - Water & Sewer Improvement Capital Project Fund
FY2026
FY2027
FY2028 FY2029 FY2030 FY2031
Projected
Proposed
Projected Projected Projected Projected
Revenues:
Grants
$ -
$ 1,400,000
$ 2,800,000 $ - $ - $ 5,400,000
Transfer from Water & Sewer Fund
500,000
610,000
1,300,000 310,000 400,000 950,000
Total Revenues
500,000
2,010,000
4,100,000 310,000 400,000 6,350,000
Expenditures:
Prior Year's Authorizations:
SCADA system integration
-
11,216
- - - -
Hydrant mapping & installation Phase 1
33,405
41,595
- - -
Manhole restoration
-
40,000
- - -
Lift station maintenance
465
860,106
- - -
Trading Bay Sewer Installation
55,953
44,047
Disinfectant Generation Equipment Design
-
100,000
GIS Mapping Improvements
-
100,000
WTP Fencing Improvements
66
199,934
Water Treatment Facility Pump House Design
65,437
945,922
- - - -
Total Prior Year's Authorizations
155,326
2,342,820
- - - -
Current & Future Year Authorizations:
Airport Res pump house improvements - Design
-
250,000
- - -
Airport Res pump house improvements - Construct
-
-
3,000,000 - -
Broad Street Lift Station
-
- 250,000 -
Disinfectant Generation Equipment construction
-
500,000 - -
Water Meter Equipment & Software
-
100,000
- - -
Water Main Line Improvements
-
1,560,000
- -
Florida Ave Water Main - Design
-
-
60,000 - -
Florida Ave Water Main - Construct
-
-
- 400,000 -
Beaver Loop Water Main
-
-
- - - 3,500,000
Evergreen St Water & Sewer Mains
-
-
- - - 1,250,000
Kenai Spur - Spruce to Forest Water Main
-
-
- - - 500,000
Marathon and Willow Water & Sewer Extension
-
-
- - - 1,100,000
Utility Truck
-
100,000
- - - -
Vac Truck
-
-
600,000 - - -
Total Current & Future Year Authorizations
-
2,010,000
4,100,000 310,000 400,000 6,350,000
Total Expenditures
155,326
4,352,820
4,100,000 310,000 400,000 6,350,000
Contribution to/(From) Fund Balance
344,674
(2,342,820)
- - - -
Beginning Fund Balance
1,998,146
2,342,820
- - - -
Ending Fund Balance
2,342,820
-
- - -
Assigned:
SCADA system integration
(11,216)
-
- - -
Hydrant mapping & installation Phase 1
(41,595)
-
- - -
Manhole restoration
(40,000)
-
- - -
Lift station maintenance
(860,106)
-
- - -
Trading Bay Sewer Installation
(44,047)
Disinfectant Generation Equipment Design
(100,000)
GIS Mapping Improvements
(100,000)
WTP Fencing Improvements
(199,934)
Water Treatment Facility Pump House Design
(945,922)
-
- - - -
Unassigned Fund Balance
$ -
$
296
AIRPORT RESERVOIR PUMP HOUSE AND TANK IMPROVEMENTS
Department: Public Works — Water & Sewer
Total Project Cost: $3,250,000
Project Phased: Yes
Project Type: Infrastructure
Funding Sources): Water & Sewer Fund/Grant
Potential Grant Identified: State Revolving Fund
Operating Budget Impact: Decrease
.7
YEAR: 2027 202 P, 2029 2030 2031A
Details: This project will provide equipment replacements at the Airport Reservoir Pump
House. This site has a three -million -gallon storage tank that provides the majority of the City's
water during daytime hours. This work will utilize the existing building but modify pumps and
controls to increase reliability and operations with our water plant. Project would include
replacement of existing insulation on the reservoir, modifications to the tank water lines and
modifications to reservoir connection to the water distribution system.
WATER METER EQUIPMENT AND
SOFTWARE
Department: Public Works — Water & Sewer
Total Project Cost: $100,000
Project Phased: No
Project Type: Information Technology
Funding Sources): Water & Sewer Fund
Potential Grant Identified: None
Operating Budget Impact: Decrease
A
C�l
Smart Water Metering
Details: This project will standardize a software solution for reading meters for the department
for commercial facilities. This project will significantly reduce staff time in reading meters.
297
WATER MAIN LINE IMPROVEMENTS
Department: Public Works — Water & Sewer
Total Project Cost: $1,560,000
Project Phased: No
Project Type: Infrastructure
Funding Sources): Water & Sewer Fund
Potential Grant Identified: State Revolving Fund
Operating Budget Impact: No Effect
Details: Funds will be used to improve and modify our water distribution system to improve
water quality in various areas throughout the City. The main areas to be targeted include the
installation of fire hydrants for improved flushing capability, water quality and fire coverage.
Work would also include looping of water mains to reduce dead ends, poor water quality and
water hammering issues. Project is currently shown as one large project with grant funding. If
grant funding is unavailable, work would be phased over several years with smaller
appropriations from Utility Fund to complete work.
UTILITY TRUCK
Department: Public Works — Water & Sewer
Total Project Cost: $100,000
Project Phased: No
Project Type: Equipment
Funding Sources): Water & Sewer Fund
Potential Grant Identified: None
Operating Budget Impact: Decrease
Details: Replacement of a truck for the Utility Department
298
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 625 - Wastewater Treatment Faci Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
Revenues:
Grants $ 2,900,000 $ - $ 7,000,000 $ $
Transfer from Water & Sewer Fund 750,000 100,000 400,000 1,000,000
Transfer from Personal Use Fishery Fund - - - -
Transfer From Congregate Housing Fund - - - -
Total Revenues 3,650,000 100,000 400,000 8,000,000
Expenditures:
Prior Year's Authorizations:
Sludge Press replacement
SCADA system integration
Digester blower replacement and building
Contact basin repairs
Clarifier drainage repairs
WWTP Ops Bldg Replacement Design
Electronic Access Gate & Controls
Total Prior Year Authorizations
Current & Future Year Authorizations:
WWTP Effluent Flow Monitoring/Auto Dosing
WWTP Operations/Headworks Design/Cons.
Influent pump station construction
Total Current & Future Year Authorizations
Total Expenditures
Transfer to Water & Sewer Fund
Total Expenditures & Transfers
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned:
Sludge Press replacement
SCADA system integration
Digester blower replacement and building
Contact basin repairs
Clarifier drainage repairs
WWTP Ops Bldg Replacement Design
Electronic Access Gate & Controls
Unassigned Fund Balance
11,435
81,381
-
730
3,334,764
666,357
-
80,000
50,000
-
99,849
-
- - -
3,056
74,823
3,349,255
1,053,140
-
100,000
-
-
-
400,000
8,000,000
100,000
400,000
8,000,000
3,349,255
1,153,140
400,000
8,000,000
3,349,255
1,153,140
400,000
8,000,000
300,745
(1,053,140)
-
-
752,395
1,053,140
1,053,140
-
(81,381)
(730)
(666,357)
(80,000)
(50,000)
(99,849)
(74,823)
299
WASTEWATER TREATMENT PLANT EFFLUENT FLOW MONITORING / DOSING
CONTROL
Department: Public Works— WWTP
Total Project Cost: $100,000
Project Phased: No
Project Type: Process Control
Funding Source(s): Water & Sewer Fund
Potential Grant Identified: None
Operating Budget Impact: Decrease
Details: This project will provide equipment to provide more accurate dosing of chemicals in the
treatment of wastewater effluent, which will result in savings in sodium hypochlorite and
sodium bisulfate. Chemical feed will vary based on the flow of effluent leaving the plant.
300
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 751 - Trail Construction Improvement Capital Project Fund
FY2026
FY2027 FY2028 FY2029 FY2030 FY2031
Projected
Proposed Projected Projected Projected Projected
Revenues:
Total Revenues
-
Expenditures:
Prior Year's Authorizations -
Municipal Park trail construction
36,600
Total Priore Year Authorizations
36,600
Total Expenditures
36,600
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
$ -
$ $ $ $ $
301
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 755 - Municipal Roadway Improvement Capital Project Fund
FY2026
FY2027
FY2028 FY2029 FY2030 FY2031
Projected
Proposed
Projected Projected Projected Projected
Revenues:
Grants
$ 51,612 $
-
$ 400,000 $ - $ - $
Transfer from General Fund
800,000
1,450,000
2,000,000 1,360,000 1,420,000 1,070,000
Total Revenues
851,612
1,450,000
2,400,000 1,360,000 1,420,000 1,070,000
Expenditures:
Prior Year's Authorizations:
Wildwood Drive rehabilitation
213,654
63,144
- - - -
Bridge Access pedestrian pathway
247,991
-
Inlet Wood storm drain improvements
-
120,000
Aliak Storm Water and Paving
1,803
45,259
Street Lighting Improvements Construction
3,280
395,857
-
Public Main Walk Replacement - ADA Warning
-
40,000
-
Street Condition Assessment
93,566
6,434
GIS Stormwater, Lighting, & Road Mapping Improve
-
50,000
Downtown Asphalt Crack Sealing
-
200,000
Road Improvements & Repair
-
150,000
Parking Lot Sealcoating & Repair
-
300,000
City Dock Float Replacment
51,612
Street Lighting Assessment
79,036
-
Total Prior Year's Authorizations
690,942
1,370,694
Current & Future Year Authorizations -
Willow & Airport Way Repaving Cons.
-
1,200,000
-
Lawton, Tinker, Swires Repaving Design/Cons.
-
250,000
1,900,000 - -
South Spruce Repaving Design/Cons.
-
-
- 60,000 500,000 -
Frontage Street Repaving Design/Cons.
-
- 120,000 1,000,000
First Avenue & Mainstreet Repaving Design
-
- - 70,000
Road Maintenance to be identified
-
-
- 1,300,000 800,000 -
Storm Water improvement to be identified
-
-
500,000
Total Current & Future Year Authorizations
-
1,450,000
2,400,000 1,360,000 1,420,000 1,070,000
Total Expenditures
690,942
2,820,694
2,400,000 1,360,000 1,420,000 1,070,000
Transfers - Transfer to General Fund
-
-
Total Expenditures & Transfers
690,942
2,820,694
2,400,000 1,360,000 1,420,000 1,070,000
Contribution to/(From) Fund Balance
160,670
(1,370,694)
- - - -
Beginning Fund Balance
1,210,024
1,370,694
Ending Fund Balance
1,370,694
-
Assigned:
Wildwood Drive rehabilitation
(63,144)
Bridge Access pedestrian pathway
Inlet Wood storm drain improvements
(120,000)
Aliak Storm Water and Paving
(45,259)
Street Lighting Improvements Construction
(395,857)
Public Main Walk Replacement - ADA Warning
(40,000)
Street Condition Assessment
(6,434)
GIS Stormwater, Lighting, & Road Mapping Improve
(50,000)
Downtown Asphalt Crack Sealing
(200,000)
Road Improvements & Repair
(150,000)
Parking Lot Sealcoating & Repair
(300,000)
Street Lighting Assessment
Unassigned Fund Balance
$ - $
$ $ $ $
302
WILLOW AND AIRPORT WAY REPAVING - CONSTRUCTION
Department: Public Works
Total Project Cost: $1,200,000
Project Phased: No
Project Type: Infrastructure
Funding Sources): General Fund
Potential Grant Identified: None
Operating Budget Impact: Decrease
Details: Previously appropriated funds will be used for design in summer of 2026. Project will
be designed and bid for construction in 2027. Seams in asphalt panels are unraveling and
deteriorating beyond repair. Project will repave Airport Way and Willow Street from the Kenai
Spur Highway to Granite Point Street.
303
Revenues -
Transfer from General Fund
Total Revenues
Expenditures -
Prior Year's Authorizations:
Facility Assessment Phase II
Total Prior Year's Authorizations
Current & Future Year Authorizations -
Senior Housing Feasibility Study
City of Kenai
Fiscal Year 2027
Capital Budget
Fund 800 - Municipal Facility Improvement Capital Project Fund
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Projected Proposed Projected Projected Projected Projected
$ - $ - $ $ $ 300,000 $
300,000
Total Current & Future Year Authorizations
Total Expenditures
Contribution to/(From) Fund Balance
Beginning Fund Balance
Ending Fund Balance
Assigned:
Facility Assessment Phase II
Unassigned Fund Balance
- 47,870
47,870
300,000
- - 300,000
- 47,870 300,000
- (47,870) -
47,870 47,870
47,870 -
(47,870) -
304
/_1»��1�7►V
1. City of Kenai Schedule of Rates, Charges, and Fees
2. Authorized Personnel Staffing Table
3. Permanent Position Organizational Chart
4. FY2027 Classified Salary Schedules
• Permanent Positions
• Temporary Positions
5. Chart of Accounts
6. Community Profile
7. Glossary of Key Terms
LY OF KENAIJ
SCHEDULE OF RATES, CHARGES AND FEES
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
AirportFees...................................................................................................................................................................................................1
AnimalControl Fees..................................................................................................................................................................................4
CityClerk Fees.............................................................................................................................................................................................5
CemeteryFees.......................................................................................................................................................................................5
MemorialPark Fees.............................................................................................................................................................................5
MobileFood Vendor License...........................................................................................................................................................5
Oil& Gas Well.......................................................................................................................................................................................5
PublicRecords Requests...................................................................................................................................................................5
Recountof Votes - Application......................................................................................................................................................5
Transient Merchant and Peddler License...................................................................................................................................5
Vehiclefor Hire.....................................................................................................................................................................................5
FireDepartment Fees................................................................................................................................................................................6
LandManagement Fees..........................................................................................................................................................................6
LibraryFees...................................................................................................................................................................................................7
Parksand Recreation Fees......................................................................................................................................................................8
Planningand Zoning Fees......................................................................................................................................................................9
KenaiZoning Code..............................................................................................................................................................................9
Planningand Zoning Fees................................................................................................................................................................9
PoliceDepartment Fees...........................................................................................................................................................................9
Abandoned Property (Other than Motor Vehicles)................................................................................................................9
PoliceFees..............................................................................................................................................................................................9
PublicWorks and Capital Projects Fees...........................................................................................................................................10
BuildingPermit Fees.........................................................................................................................................................................10
CommercialStructures................................................................................................................................................................10
ResidentialStructures..................................................................................................................................................................10
CityDock Fees.....................................................................................................................................................................................11
Excavations in City Streets by Contractors or Utility Companies....................................................................................12
ProjectPermits....................................................................................................................................................................................12
PublicWorks & Capital Project Fees..........................................................................................................................................12
Streetsand Drainage........................................................................................................................................................................12
WaterFees............................................................................................................................................................................................12
SewerFees............................................................................................................................................................................................14
SeniorCenter.............................................................................................................................................................................................16
SeniorCenter Meals..........................................................................................................................................................................16
SeniorCenter Transportation........................................................................................................................................................16
SeniorCenter Rental.........................................................................................................................................................................16
VintagePointe Rents........................................................................................................................................................................16
305
Last approved by Council Resolution No. 2025-40 on June 4, 2025
KMC Section
Fee Description
Fee Amount
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] 2.18
14.05.010 (b)(2) Non -signatory per thousand pounds $[2.691 2.83
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
$60.00
season -- May to October
$250.00
Float Plane Basin, Commercial
daily
$10.00
monthly
$75.00
season -- May to October
$300.00
monthly w/electric
$100.00
Terminal Building Rent -- Exclusive Space
signatory - per square foot per year
$[41.15] 43.21
signatory -- arrival hallway, departure hallway, passenger hold
room & baggage claim area (per square foot per year)
$[41.15] 43.21
Terminal Building Rent -- Joint Use Space
signatory -- baggage make up area (per square foot per year)
$[24.94] 26.19
signatory -- baggage break down area (per square foot per year)
$[24.94] 26.19
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 114 Mile from Terminal Building (at GA Lot)
calendar day
$3.00
annual permit
$420.00
306
Schedule of Rates, Charges and Fees - Airport Fees 1 1 Page
KMC Section Fee Description
Fee Amount
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
307
Schedule of Rates, Charges and Fees - Airport Fees 2 1 Page
KMC Section Fee Description
Fee Amount
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
$7,596.05
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
$18,133.53
Lot 3, Block 5, Cook Inlet Industrial Air Park
04322020
$6,890.74
Lot 4, Block 5, Cook Inlet Industrial Air Park
04322021
$6,942.55
Lot 1, Block 2, FBO Subdivision
04336003
$7,907.26
Lot 1, FBO Subdivision No. 6
04336034
$14,802.88
Lot 3, FBO Subdivision No. 6
04336036
$20,970.75
Tract All, Baron Park 2007 Replat
04501031
$42,309.45
Tract C-1, Gusty Subd. No. 7
04327034
$4,105.33
Portion of W1/2 of Sec. 28 & SE1/4, Sec. 29, T6N,
R11 W
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
Tract A, FBO Subdivision
04336001
Subject to Appraisal
Portion of E1/2 NE1/4 & SW1/4 NE1/4, Sec. 29,
T6N, R11 W
04101004
Subject to Appraisal
Portion of Tract B, FBO Subdivision No. 10
04318045
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 11 W 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
308
Schedule of Rates, Charges and Fees - Airport Fees 3 1 Page
KMC Section
Fee Description
Animal Control Fees
3.05.100 (a)
Kennel Facility - Non-refundable application fee
Kennel Facility - Approved application fee
Livestock - Non-refundable application fee
3.05.100 (a)(5)
Insertion of Microchip
3.05.100 (b)
Dog License - Sterilized Dog
Dog License - Non -sterilized Dog
Lost License Replacement
3.05.100 (c) (1)
First Impoundment within 12 months- Dog
First Impoundment within 12 months- Cat
3.05.100 (c) (2)
Second Impoundment within 12 months- Dog
Second Impoundment within 12 months- Cat
3.05.100 (c) (3)
Subsequent Impoundment within 12 months- Dog
Subsequent Impoundment within 12 months- Cat
Facility Use Fee Per Day
3.05.100 (c) (5)
Dangerous Animal Impoundment
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)
City of Kenai Resident
N/A
Animal Waiver Fee
Fee Amount
$26.00
$76.00
$26.00
$15.30
$10.20
$30.60
$2.04
$51.00
$15.30
$71.40
$30.60
$102.00
$40.80
$35.70
$102.00
$ 2.04
$20.40
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 $40.80
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.
309
Schedule of Rates, Charges and Fees - Animal Control Fees 4 1 Page
KMC Section
Fee Description
Fee Amount
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.)
310
Schedule of Rates, Charges and Fees - City Clerk Fees 5 1 Page
KMC Section Fee Description
Fee Amount
Fire Department Fees
BLS Non -emergency
$550.00
BLS Emergency
$675.00
ALS I (advanced life support)
$800.00
ALS II
$[975.00] 1,034.00
Mileage per mile
$[14.00] 14.20
Land Manaaement Fees
21.10.040 (a) and [LAND] Lease Application Fee $[100.00] 150.00
22.05.025 (a)
21.10.070 (a) and [LAND] Lease Amendment Application Fee $[100.00] 150.00
22.05.045 (a)
21.10.070 (a) and
[Land] Lease Extension Application Fee
$[100.001 150.00
22.05.045 (a)
21.10.070 (a) and
[LAND] Lease Renewal Application Fee
$[100.001 150.00
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
[22.05.016(A)
TIDELAND FILING FEE
$10.001
[22.05.016(A)
TIDELAND LEASE FILING FEE
$100.001
22.10.010
Tideland lease for shore fisheries - per year
$300.00
21.10.130 and
Recording Fee - 1 Page
$50.00
22.05.080
21.10.130 and
Recording Fee - Additional Cost Per Page
$5.00
22.05.080
311
Schedule of Rates, Charges and Fees - Fire Department and Land Management Fees 6 1 Page
KMC Section
Fee Description
Fee Amount
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
I. 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. processing labels (e.g., [SPOKE] spine labels, barcodes, etc.
$1.00
c. RFID Tag
$1.00
d. replacement library card
$1.00
e. book covers
$[1.001 2.00
f. Tonie, Yoto, 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
312
Schedule of Rates, Charges and Fees - Library Fees 7 1 Page
KMC Section Fee Description Fee Amount
Parks and Recreation Fees
Multipurpose Facility
hourly winter rate (reservation) $[165.00] 175.00
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 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] 18 years old 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)
$325.001
City League Player Participation Fee* $[50.001
100.00
Annual Locker Rental
$120.00
6-Month Locker Rental
$60.00
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] 9.00 am - 3:00 pm
$20.00
4:00 pm - [11:00] 10:00 pm
$20.00
Gazebo
[8:00] 9.00 am - 3:00 pm $25.00
4:00 pm - [11:001 10:00 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
313
Schedule of Rates, Charges and Fees - Planning & Zoning Fees & Police Department Fees 8 1 Page
KMC Section Fee Description Fee Amount
*All Parks and Rec fees with asterisk include 3 percent City tax and 3 percent ,borough tax
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 $[100.001 150.00
Plannina and Zonina Fees
Sign Permits
home occupation
$5.00
electrical signs
$25.00
all others
$15.00
Maps
11 x 17
FREE
17x22or22x34
$15.00
34x44or28x40
$25.00
Copies
per page
$0.25
Police Department Fees
Abandoned ProDerty (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
314
Schedule of Rates, Charges and Fees - Public Works and Capital Project Fees 9 1 Page
KMC Section Fee Description
Public Works and Capital Projects Fees
Buildina Permit Fees
Fee Amount
4.05.030 Application Fee — Payment due at submittal of permit application
package. Fee will be deducted from total permit cost for the
Commercial or Residential Structure and any overpayment
refunded. $500.00
Inspection outside of normal business hours - per hour (two-hour
minimum charge) $125.00
Inspection for which no fee is specifically indicated - per hour
(two-hour minimum charge) $75.00
Additional plan review required by changes, additions or revisions
to plans - per hour (one -hour minimum charge) $75.00
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
Plan review fees shall be 65% of the Building Permit Fee
Calculation'
[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)
$47.001
Outside consultants for plan checking and inspections, or both Actual Cost
'Plan Review fees may be waived or reduced for successive identical structures submitted together by completing
a Plan Review Waiver form. The Public Works Director has sole discretion to reduce or waive plan review fees based
on resources required by City for plan review of successive identical structures.
Residential Structures
4.05.030 Valuation $1.00 - $500.00 $17.63
315
Schedule of Rates, Charges and Fees - Public Works and Capital Project Fees 10 1 Page
KMC Section Fee Description Fee Amount
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
Residential Structures - Continued
City Dock Fees
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) $47.001
Remodels, Alterations, and/or Renovations (per square foot) $0.80
Per Trade Permit (Alterations, Additions, and/or Repairs) $100.00
Mobile Home Placement Permit $100.00
Outside consultants for plan checking and inspections, or both Actual Cost
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
316
Schedule of Rates, Charges and Fees - Public Works and Capital Project Fees 11 1 Page
KMC Section
Fee Description
Fee Amount
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] Driveway Permit
$[10.001 25.00
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] 44.18
single or double unit apartment, per family unit
$[42.481 44.18
apartment, 3 or more units on a single parcel, per family unit
[SINGLE BILL ASSUMED BY OWNER
$31.98
SEPARATE BILL
$42.481 44.18
trailers, one or two on single lot, each
$[42.48] 44.18
trailer, 3 or more on single lot
[SINGLE BILLING
$31.98
SEPARATE BILLING
$42.481 44.18
boarding houses, per available room
$[11.30] 11.75
2. Schedule B - Commercial service (non -metered)
Truck Fill Station Permit
$200.00
demand
1.00 inch service
$[43.08] 44.80
1.25 inch service
$[65.611 68.23
1.50 inch service
$[108.67] 113.02
2.00 inch service
$[164.02] 170.58
3.00 inch service
$[246.05] 255.89
larger than 3.00 inch service
$[369.041 383.80
use charge
bakery
$[125.061 130.06
bath house, tub or shower, each
$[28.751 29.90
bottling works, per bottling machine
$[988.231 1,027.76
bowling alleys, amusement parks, doctor
$[118.89] 123.65
car lot, with car wash facilities
$[59.471 61.85
317
Schedule of Rates, Charges and Fees - Public Works and Capital Project Fees 12 1 Page
KMC Section Fee Description
car wash, automatic, per facility
car wash, self-service, per stall
churches, lodges, clubs, banquet rooms, per seat
cleaners and commercial laundries, per facility
dairies, installation of water meter required
day care center/preschool, per child, maximum capacity
doctor and dentist offices, per room or chair
garage, service stations
recreational vehicle dump facility (May - September)
hangar, airplane repair
with washing facilities
hospital, per bed
hotel, motel, resort, per room
laundry, self-service, per machine
markets, meat
office building single bill assumed by owner, per business
office building, tenants are billed, per business
restaurants, cafes, taverns, bars, per seat
public office building, per restroom
recreation facility, per restroom, sauna, shower
rv/camper park, per space
schools, per seating capacity
shopping center
shops, beauty, per station or chair
shops, misc. (includes barber), per shop
sleeping room, per room
studio, photo or photo lab
supermarket
theater, indoor, per seat
theater, outdoor, per seat
taverns, lounges, bars (without kitchens), per seat
xray or lab office
3. Schedule C - Industrial Service (non -metered)
concrete mixing plant
concrete products
confectioner
greenhouse, commercial
ice cream plant
cold storage plant or locker
hydrant use (per day)
4. Schedule D - Fire Protection
S. Schedule E - Metered Service
Fee Amount
$533.04
$[79.941 83.14
$ [0.461 0.48
$[342.401 356.10
$[1.711 1.78
$ [25.621 26.64
$[51.26] 53.31
$[59.471 61.85
$[51.26] 53.31
$[59.451 61.83
$[33.85] 35.20
$[26.641 27.71
$[48.22] 50.15
$[65.61] 68.23
$[57.38] 59.68
$[65.61] 68.23
$[3.691 3.84
$[14.78] 15.37
$[28.751 29.90
$[28.751 29.90
$[1.711 1.78
$[29.761 30.95
$[29.761 30.95
$[29.761 30.95
$[11.30] 11.75
$[140.45] 146.07
$[337.281 350.77
$[0.201 0.21
$[0.201 0.21
$[3.521 3.66
$ [84.071 87.43
$[541.24] 562.89
$[270.651 281.48
$[180.40] 187.62
$[180.40] 187.62
$[270.651 281.48
$[127.13] 132.22
$[110.06] 114.46
general usage, per thousand gallons $[4.101 4.26
hydrant use, per thousand gallons $[6.171 6.42
minimum monthly charge, general usage $[61.541 64.00
6. Schedule F - [WATER CONNECTION PERMIT] Other Fee
318
Schedule of Rates, Charges and Fees - Public Works and Capital Project Fees 13 1 Page
KMC Section Fee Description
Water Connection Permit Fee
Hydrant Permit deposit
Unauthorized shut-off or turn -on of water service or water valve
per valve/service
Service shut-off or turn -on - during normal business hours
Service shut-off or turn -on - outside normal business hours &
holidays
New construction service turn -on and shut off for system testing
New construction service turn -on for occupancy
[SERVICE VALVE & KEY BOX INSTALLATION BY CITY
KEY BOX LOCATION
Fee Amount
$ [255.131 300.00
$200.00
$250.00
$ 50.00
$ [150.001 250.00
$0.00
$0.00
ACTUAL COST
ACTUAL COST]
Note: All Water Fees are subject to a 2% discount for payment by means other than credit card.
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 $[60.741 63.17
single or double unit apartment, per family unit $[60.741 63.17
apartment, 3 or more units on a single parcel, per family unit
[SINGLE BILL ASSUMED BY OWNER $45.67
SEPARATE BILL $60.741 63.17
trailers, one or two on single lot, each $[60.741 63.17
trailer, 3 or more on single lot
[SINGLE BILLING $45.67
SEPARATE BILLING $60.741 63.17
boarding houses, per available room $[16.40] 17.06
2. Schedule B - Commercial service (non -metered)
demand
1.00 inch service
$[61.311 63.76
1.25 inch service
$[90.91] 94.55
1.50 inch service
$[154.36] 160.53
2.00 inch service
$[230.45] 239.67
3.00 inch service
$[348.881 362.84
larger than 3.00 inch service
$[524.37] 545.34
use charge
bakery
$[177.581 184.68
bath house, tub or shower, each
$[40.151 41.76
bottling works, per bottling machine
$[1,408.151 1,464.48
bowling alleys, amusement parks, doctor
$[170.221 177.03
car lot, with car wash facilities
$[84.571 87.95
car wash, automatic, per facility
$[756.93] 787.21
car wash, self-service, per stall
$[113.10] 117.62
churches, lodges, clubs, banquet rooms, per seat
$[0.631 0.66
cleaners and commercial laundries, per facility
$[486.30 505.75
dairies, installation of water meter required
day care center/preschool, per child, maximum capacity
$[2.44] 2.54
319
Schedule of Rates, Charges and Fees - Public Works and Capital Project Fees 14 1 Page
KMC Section Fee Description
Fee Amount
doctor and dentist offices, per room or chair
$[36.49] 37.95
garage, service stations
$[74.02] 76.98
recreational vehicle dump facility (May - September)
$[84.57] 87.95
hangar, airplane repair
$[73.47] 76.41
with washing facilities
$[84.57] 87.95
hospital, per bed
$[48.64] 50.59
hotel, motel, resort, per room
$[37.52] 39.02
laundry, self service, per machine
$[68.20] 70.93
markets, meat
$[93.04] 96.76
office building single bill assumed by owner, per business
$[80.36] 83.57
office building, tenants are billed, per business
$[93.04] 96.76
restaurants, cafes, taverns, bars, per seat
$[5.401 5.62
public office building, per restroom
$[21.141 21.99
recreation facility, per restroom, sauna, shower
$[40.701 42.33
rv/camper park, per space
$[40.70] 42.33
schools, per seating capacity
$[2.44] 2.54
shopping center
$[42.29] 43.98
shops, beauty, per station or chair
$[42.29] 43.98
shops, misc. (includes barber), per shop
$[42.29] 43.98
sleeping room, per room
$[16.40] 17.06
studio, photo or photo lab
$[200.871 208.90
supermarket
$[479.951 499.15
theater, indoor, per seat
$[0.291 0.30
theater, outdoor, per seat
$[0.291 0.30
taverns, lounges, bars (without kitchens), per seat
$[5.061 5.26
xray or lab office
$[119.46] 124.24
3. Schedule C - Industrial Service (non -metered)
concrete mixing plant
$[771.751 802.62
concrete products
$[384.821 400.21
confectioner
$[255.821 266.05
greenhouse, commercial
$[255.821 266.05
ice cream plant
$[384.821 400.21
cold storage plant or locker
$[179.72] 186.91
4. Schedule D - Fire Protection None
S. Schedule E - Metered Service
general usage, per thousand gallons $[6.02] 6.26
hydrant use, per thousand gallons
minimum monthly charge, general usage $[90.33] 93.94
Pressed Septage Effluent, per thousand gallons $50.00
6. Schedule F - Permit Fee $[243.11] 300.00
Note: All Sewer Fees are subject to a 2% discount for payment by means other than credit card.
320
Schedule of Rates, Charges and Fees - Public Works and Capital Project Fees 15 1 Page
KMC Section Fee Description Fee Amount
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 market rate rental agreements:
1-A apartment=586
sq. ft. Ocean Side (8)
$[1,073.00] 1,095.64
1-A apartment=586
sq. ft. Street Side (5)
$[1,030.00] 1,051.73
1-13 apartment=637
sq. ft. Ocean Side (6)
$[1,100.00] 1,123.21
1-13 apartment=637
sq. ft. Street Side (4)
$[1,056.00] 1,078.00
1-C apartment=682
sq. ft. Ocean Side (4)
$[1,107.00] 1,130.36
1-C apartment=682
sq. ft. Street Side (4)
$[1,062.00] 1,084.41
2-A apartment=826
sq. ft. Ocean Side (3)
$[1,227.00] 1,252.89
2-A apartment=826
sq. ft. Street Side (1)
$[1,175.00] 1,199.79
2-13 apartment=876
sq. ft. Ocean Side (2)
$[1,236.00] 1,262.08
2-13 apartment=876
sq. ft. Street Side (2)
$[1,178.00] 1,202.86
2-C apartment=789
sq. ft. Ocean Side (1)
$[1,217.00] 1,242.68
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
Security Deposit $800.00
Apartment Internal Move Fee $500.00
321
Schedule of Rates, Charges and Fees - Senior Center Fees 16 1 Page
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322
City of Kenai
Fiscal Year 2027 Consolidated Operating Budget
Authorized Personnel Staffing Table
FY2025
FY2026 Full
FY2027
Full Time
Time
Full Time
FY2025
FY2026
FY2027
Equivalent
Equivalent
Equivalent
Department
Position Title
Grade
Grade
Grade
Positions
Positions
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 III
14
15
15
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
Human Resources
Human Resources Director
23
23
23
1.00
1.00
1.00
Finance Department
Finance Director
28
28
28
1.00
1.00
1.00
Controller
25
25
25
1.00
1.00
0.98
IT Manager
23
23
23
0.98
0.98
0.58
Systems Administrator
-
-
19
-
-
1.00
Accounting Technician II
16
16
16
1.00
1.00
1.00
Desktop Support Technician
15
15
15
0.58
0.58
0.50
Accounting Technician 1
14
14
14
0.50
0.50
1.00
Administrative Assistant 1
13
13
13
0.32
0.32
0.31
Land
Planning Director
-
24
24
-
0.05
0.05
Administrative Assistant III
-
15
15
-
0.50
0.75
Non -Departmental
Janitor
6
6
6
0.35
0.35
0.70
Planning & Zoning
Department
Planning Director
24
24
24
0.70
0.65
0.65
Administrative Assistant III
15
15
15
1.00
0.50
0.25
Administrative Assistant II
14
14
14
0.50
0.50
0.60
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
13.50
Administrative Assistant III
15
15
15
1.00
1.00
1.00
Administrative Assistant I
-
13
13
-
0.35
0.35
Janitor
6
6
6
0.30
0.30
0.35
Temporary Enforcement Officer
T8
T8
T8
0.60
0.60
0.56
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
22
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
12.00
12.00
Administrative Assistant II
14
14
14
1.00
1.00
1.00
323
City of Kenai
Fiscal Year 2027 Consolidated Operating Budget
Authorized Personnel Staffing Table
Department
Position Title
Communications
Department
Communications Supervisor
Public Safety Dispatcher
Animal Control
Department
Chief Animal Control Officer
Animal Control Officer
Public Works
Administration
Public Works Director
Capital Project Manager
Assistant Public Works Director
Administrative Assistant III
Shop Department
Shop Foreman
Shop Mechanic
Street Department
Street Foreman
Equipment Lead Operator
Equipment Operator
Temporary Equipment Operator
Building Department
Building Official
Building Maintenance Foreman
Building Maintenance Lead Technician
Building Maintenance Technician
Library
Library Director
Administrative Assistant III
Library Assistant
Library Aide
Janitor
Parks, Recreation &
Beautification
Department
Dock
General Fund Totals
FY202
Grade
5
FY2025
FY2026 Full
FY2027
Full Time
Time
Full Time
FY2026
FY2027 Equivalent
Equivalent
Equivalent
Grade
17 17 17 1.00 1.00 1.00
14 14 14 2.00 2.00 2.00
28 28 28 0.71 0.70 0.63
23 - - 1.00 - -
22 24 24 1.00 0.70 0.63
15 15 15 0.71 0.70 0.63
21 21 21 1.00 1.00 1.00
19 19 19 2.00 2.00 2.00
21 21 21 0.93 0.93 0.93
19 19 19 0.92 0.91 0.91
16 16 16 2.73 2.73 2.73
T16 T16 T16 0.39 0.39 0.39
21 21 21 1.00 1.00 1.00
- 21 21 - 0.66 0.66
19 - - 0.66 - -
16 16 16 0.66 0.66 0.66
23 23 23 1.00 1.00 1.00
15 15 15 1.00 1.00 2.00
12 12 12 3.00 3.00 2.00
8 8 8 2.67 2.67 2.65
6 6 6 0.39 0.39 0.35
Parks and Recreation Director 23 23 23 0.96 0.95 0.95
Assistant Parks and Recreation Director 19 19 19 0.93 0.94 0.94
Parks and Recreation Maintenance Technician 14 14 14 1.92 1.91 1.91
Parks and Recreation Laborer 6 6 6 0.98 0.98 0.98
Recreation Center Worker 6 6 6 3.35 3.35 3.35
Temporary Parks and Recreation
Maintenance Worker T5 T5 T5 2.34 2.34 2.34
Street Foreman 21 21 21 0.04 0.03 0.03
Equipment Lead Operator 19 19 19 0.04 0.04 0.04
Equipment Operator 16 16 16 0.19 0.17 0.17
Water/ Sewer Public Works Director
Assistant Public Works Director
Utility Foreman 1/11
Utility Lead Operator
Utility Operator 1/11
Administrative Assistant III
Accounting Technician I
Administrative Assistant I
Temporary Utility Technician
Water and Sewer Fund
Totals
Water and Sewer Fund
97.35 99.33 101.01
28 28 28 0.29 0.30 0.37
- 24 24 - 0.30 0.37
21/22 21/22 21/22 1.00 1.00 1.00
19 19 19 2.00 2.00 2.00
15/18 15/18 15/18 4.00 4.00 4.00
15 15 15 0.29 0.30 0.37
14 14 14 0.50 0.50 0.50
13 13 13 0.31 0.31 0.03
- T12 T12 - 0.25 0.25
8.39 8.96 8.89
324
Parks and Recreation Director 23 23 23 0.96 0.95 0.95
Assistant Parks and Recreation Director 19 19 19 0.93 0.94 0.94
Parks and Recreation Maintenance Technician 14 14 14 1.92 1.91 1.91
Parks and Recreation Laborer 6 6 6 0.98 0.98 0.98
Recreation Center Worker 6 6 6 3.35 3.35 3.35
Temporary Parks and Recreation
Maintenance Worker T5 T5 T5 2.34 2.34 2.34
Street Foreman 21 21 21 0.04 0.03 0.03
Equipment Lead Operator 19 19 19 0.04 0.04 0.04
Equipment Operator 16 16 16 0.19 0.17 0.17
Water/ Sewer Public Works Director
Assistant Public Works Director
Utility Foreman 1/11
Utility Lead Operator
Utility Operator 1/11
Administrative Assistant III
Accounting Technician I
Administrative Assistant I
Temporary Utility Technician
Water and Sewer Fund
Totals
Water and Sewer Fund
97.35 99.33 101.01
28 28 28 0.29 0.30 0.37
- 24 24 - 0.30 0.37
21/22 21/22 21/22 1.00 1.00 1.00
19 19 19 2.00 2.00 2.00
15/18 15/18 15/18 4.00 4.00 4.00
15 15 15 0.29 0.30 0.37
14 14 14 0.50 0.50 0.50
13 13 13 0.31 0.31 0.03
- T12 T12 - 0.25 0.25
8.39 8.96 8.89
324
Water/ Sewer Public Works Director
Assistant Public Works Director
Utility Foreman 1/11
Utility Lead Operator
Utility Operator 1/11
Administrative Assistant III
Accounting Technician I
Administrative Assistant I
Temporary Utility Technician
Water and Sewer Fund
Totals
Water and Sewer Fund
97.35 99.33 101.01
28 28 28 0.29 0.30 0.37
- 24 24 - 0.30 0.37
21/22 21/22 21/22 1.00 1.00 1.00
19 19 19 2.00 2.00 2.00
15/18 15/18 15/18 4.00 4.00 4.00
15 15 15 0.29 0.30 0.37
14 14 14 0.50 0.50 0.50
13 13 13 0.31 0.31 0.03
- T12 T12 - 0.25 0.25
8.39 8.96 8.89
324
324
City of Kenai
Fiscal Year 2027 Consolidated Operating Budget
Authorized Personnel Staffing Table
FY2025
FY2026 Full
FY2027
Full Time
Time
Full Time
FY2025
FY2026
FY2027
Equivalent
Equivalent
Equivalent
Department
Position Title
Grade
Grade
Grade
Positions
Positions
Positions
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
1.00
1.00
0.83
Temporary Equipment Operator
T16
T16
T16
0.39
0.39
0.39
Other Buildinqs &
Areas
Planning Director
24
24
24
0.30
0.30
0.30
Building Maintenance Foreman
-
21
21
-
0.17
0.17
Building Maintenance Lead Technician
19
-
-
0.17
-
-
Building Maintenance Technician
16
16
16
0.17
0.17
0.17
Airport Terminal
Building Maintenance Foreman
-
21
21
-
0.17
0.17
Building Maintenance Lead Technician
19
-
-
0.17
-
Building Maintenance Technician
16
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
7.37
7.37
7.20
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
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
6
6
6
0.26
0.26
0.26
Congregate Meals Senior Center Director
23
23
23
0.10
0.10
0.10
Administrative Assistant III
15
15
15
0.15
0.15
0.14
Administrative Assistant II
14
14
14
0.05
0.05
0.05
Cook
8
8
8
0.33
0.33
0.32
Driver
6
6
6
0.28
0.28
0.27
Janitor
6
6
6
0.08
0.08
0.03
Kitchen Assistant
6
6
6
0.33
0.33
0.32
Temporary Kitchen Assistant
T6
T6
T6
0.01
0.01
0.01
325
City of Kenai
Fiscal Year 2027 Consolidated Operating Budget
Authorized Personnel Staffing Table
FY2025
FY2026 Full
FY2027
Full Time
Time
Full Time
FY2025
FY2026
FY2027
Equivalent
Equivalent
Equivalent
Department
Position Title
Grade
Grade
Grade
Positions
Positions
Positions
Home Meals
Senior Center Director
23
23
23
0.17
0.17
0.17
Administrative Assistant III
15
15
15
0.26
0.26
0.26
Administrative Assistant II
14
14
14
0.09
0.09
0.09
Cook
8
8
8
0.58
0.58
0.58
Driver
6
6
6
0.49
0.49
0.49
Janitor
6
6
6
0.05
0.05
0.05
Kitchen Assistant
6
6
6
0.58
0.58
0.58
Temporary Kitchen Assistant
T6
T6
T6
0.03
0.02
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
6
6
6
1.05
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
0.10
Driver
6
6
6
0.75
0.75
0.08
Janitor
6
6
6
0.02
0.02
0.01
Kitchen Assistant
6
6
6
0.09
0.09
0.09
Temporary Kitchen Assistant
T6
T6
T6
0.01
0.01
0.01
Senior Citizen Fund
Total 7.20 7.20 6.56
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
19
19
19
0.03
0.03
0.03
Equipment Operator
16
16
16
0.08
0.08
0.08
Parks, Recreation &
Beautification
Department
IT Manager
23
23
23
0.02
0.02
0.02
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
Desktop Support Technicain
15
15
15
0.02
0.02
0.02
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
Temporary Parks and Recreation Maintenance Worker
T5
T5
T5
0.33
0.33
0.33
Temporary Personal Use Fishery Attendant
T5
T5
T5
0.07
0.07
0.07
Temporary Personal Use Fishery Cashier
T3
T3
T3
0.57
0.57
0.57
Dock
Parks and Recreation Director
23
23
23
0.01
0.01
0.01
Street Foreman
21
21
21
0.02
0.02
0.02
Assistant Parks and Recreation Director
19
19
19
0.03
0.03
0.03
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 Maintenance Technician
14
14
14
0.01
0.01
0.01
Temporary Parks and Recreation Maintenance Worker
T5
T5
T5
0.02
0.02
0.02
Temporary Personal Use Fishery Attendant
T4
T4
T4
0.36
0.36
0.36
Personal Use Fishery
Fund Total
2.36
2.36
2.36
All Funds Totals
123.37
125.92
126.72
326
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327
City of Kenai
FY2027 Permanent Positions
Organizational Chart
Citizens
Mayor/Council
Administrative / \ City Attorney ) I ( City Clerk Administrative
Assistant II Assistant III
Assistant to City
Human Resources Manager /
Director aCIanager Special Projects
Coordinator
Public Works
Police Chief
Director
Fire Chief
Finance Director
Administrative
Asst. Public Works
Building Official/
Administrative
Assistant III
Director
Manager
Assistant II
Controller
Administrative
Administrative
Building Maint. Lea
Fire Marshal
Administrative
Assistant I
Assistant III
Technician
Assistant I
Shop Foreman
Building Maint.
Deputy Fire Chief
Accounting
Technician
Technician II
FLieutenant
Chief Animal
Shop Mechanic (2)
Janitor (5)
Fire Captain (3)
CAuntingControl
Officer
nicianI
Police Officer (13)
Animal Control
Street
Equipment Lead
Fire Engineer (3)
KIA�anager
Officer (2)
Foreman
Operator
te�Enforce)ment
Equipment
Firefighter (12)
=Admn
Operator (3)
Communications
Utility Foreman I/II
Utility Lead
De=SupportSupervisor
Operator (2)
Public Safety
Utility
Dispatcher (7)
Operator 1/11 (4)
328
City of Kenai
FY2027 Permanent Positions
Organizational Chart
Parks and
Senior Center
Planning Director
Library Director
Airport Manager
Recreation Director
Director
Assistant Parks and
Administrative
Administrative
Recreation Director
Assistant
Assistantll
��=Asristant
<�Ad�ministrative
=Attendant
Driver (5)
AdministDative
Library Aide (5)
Ai=S.pervisor
Assistan
Temporary PU
e
A�Assistant
Library Assistant(3)
Airport Operations
Fishery Cashier (8)
Specialist (2)
Temporary PU
Airport Seasonal
Fishery Attendant
Equip. Operator (2)
(8)
Cook
=enerat.r
=RecreationLaborer
Kitchen Assistant
=Technician
Temporary Kitchen
Assistant
Temporary Parks
and Recreation
Maintenance
Work er(11)
329
City of Kenai
Fiscal Year 2027 Operating Budget
Permanent Positions - Classified Salary Schedule
Police Trainee
$ 14.82
$ 15.19
$ 15.56
$ 15.94
$ 16.29
$ 16.67
2
$ 15.56
$ 15.95
$ 16.34
$ 16.72
$ 17.12
$ 17.51
f
3
$ 16.34
$ 16.74
$ 17.16
$ 17.57
$ 17.98
$ 18.38
4
$ 17.16
$ 17.59
$ 18.02
$ 18.45
$ 18.88
$ 19.30
5
$ 18.01
$ 18.45
$ 18.91
$ 19.36
$ 19.80
$ 20.25
Driver, Janitor, Kitchen Assistant, Parks & Rec Laborer,
$ 18.92
$ 19.39
$ 19.87
$ 20.34
$ 20.81
$ 21.28
6 Recreation Center Attendant
7
$ 19.86
$ 20.36
$ 20.85
$ 21.35
$ 21.85
$ 22.35
8 Cook, Library Aide
$ 21.26
$ 21.79
$ 22.32
$ 22.86
$ 23.39
$ 23.92
9
$ 22.33
$ 22.90
$ 23.45
$ 24.01
$ 24.57
$ 25.12
10
$ 23.44
$ 24.02
$ 24.61
$ 25.19
$ 25.78
$ 26.38
11
$ 24.59
$ 25.20
$ 25.82
$ 26.44
$ 27.05
$ 27.66
12 Library Assistant
$ 25.85
$ 26.50
$ 27.14
$ 27.78
$ 28.44
$ 29.09
13 Administrative Assistant 1
$ 27.15
$ 27.82
$ 28.51
$ 29.19
$ 29.86
$ 30.55
Accounting Tech I, Administrative Assistant II, Animal
$ 28.51
$ 29.21
$ 29.94
$ 30.64
$ 31.35
$ 32.07
14 Control Officer, Parks & Rec Maint. Tech.
Admin. Assistant III, Desktop Support Tech., Public
$ 29.91
$ 30.66
$ 31.41
$ 32.16
$ 32.89
$ 33.65
15 Safety Dispatcher, Utility Operator I
Accounting Tech 11, Airport Operations Specialist,
$ 31.41
$ 32.19
$ 32.98
$ 33.76
$ 34.55
$ 35.33
16 Building Maintainance Technician Equipment Operator
17 Chief Animal Control Officer
$ 33.01
$ 33.83
$ 34.67
$ 35.49
$ 36.31
$ 37.14
18 Communications Supervisor, Utility Operator II
$ 34.64
$ 35.50
$ 36.36
$ 37.24
$ 38.10
$ 38.97
Assistant Parks & Rec Director, Equipment Lead
$ 36.37
$ 37.28
$ 38.19
$ 39.10
$ 40.02
$ 40 92
19 Operator, Shop Mechanic, Utility Lead Operator
20
$ 38.17
$ 39.13
$ 40.08
$ 41.04
$ 42.00
$ 42.96
Airport Operations Supervisor, Building Official, Police
Officer, Shop Foreman, Street Foreman, Building
$ 40.09
$ 41.09
$ 42.10
$ 43.10
$ 44.10
$ 45.11
21 Foreman, Utility Foreman 1
22 Utility Foreman 11
$ 42.10
$ 43.15
$ 44.20
$ 45.25
$ 46.31
$ 47.36
Assistant to the City Manager/Special Projects
$ 44.18
$ 45.28
$ 46.38
$ 47.49
$ 48.60
$ 49.71
23 Coordinator, IT Manager
24 Police Sergeant, Assistant Public Works Director
$ 46.40
$ 47.56
$ 48.73
$ 49.88
$ 51.05
$ 52.20
25 Controller, Fire Deputy Chief
$ 48.73
$ 49.94
$ 51.16
$ 52.38
$ 53.60
$ 54.81
26
$ 51.19
$ 52.47
$ 53.75
$ 55.04
$ 56.31
$ 57.60
27 Police Lieutenant
$ 53.70
$ 55.05
$ 56.38
$ 57.73
$ 59.08
$ 60.41
28
$ 56.40
$ 57.82
$ 59.23
$ 60.65
$ 62.04
$ 63.46
Classified employees engaged in fire protection activities
•
M
�aaaa
F18 '7irefighter
$
24.25
$ 24.86
$ 25.46
$ 26.06
$ 26.66
$ 27.26
F19
$
25.47
$ 26.10
$ 26.73
$ 27.36
$ 28.00
$ 28.63
F20 Fire Engineer
$
26.72
$ 27.39
$ 28.05
$ 28.71
$ 29.37
$ 30.04
F21
$
28.08
$ 28.78
$ 29.49
$ 30.19
$ 30.90
$ 31.60
F22 Fire Captain, Fire Marshall
$
29.49
$ 30.22
$ 30.96
$ 31.69
$ 32.43
$ 33.16
Department Head
Human Resources Director, Library Director, Parks &
FM 23 Rec Director, Senior Center Director
24 Planning Director
25 Airport Manager
26
27 Fire Chief
28 Finance Director, Public Works Director, Police Chief
$ 91,890 $ 128,646
$ 96,522 $ 135,132
$ 101,350 $ 141,890
$ 106,480 $ 149,072
$ 111,697 $ 156,375
$ 117,325 $ 164,255
City Manager, City Clerk and City Attorney are Council -Appointed administrative offices with negotiated salaries.
330
City of Kenai
Fiscal Year 2027 Operating Budget
Permanent Positions - Classified Salary Schedule
$ 17.30
$ 17.93
$ 18.57
$ 19.19
$ 19.82
$ 18.17
$ 18.83
$ 19.49
$ 20.15
$ 20.81
$ 19.08
$ 19.76
$ 20.46
$ 21.16
$ 21.86
$ 20.04
$ 20.76
$ 21.49
$ 22.22
$ 22.95
$ 21.02
$ 21.78
$ 22.55
$ 23.31
$ 24.08
$ 22.08
$ 22.90
$ 23.70
$ 24.50
$ 25.30
$ 23.19
$ 24.03
$ 24.88
$ 25.71
$ 26.56
$ 24.82
$ 25.72
$ 26.62
$ 27.53
$ 28.44
$ 26.07
$ 27.02
$ 27.98
$ 28.93
$ 29.86
$ 27.38
$ 28.36
$ 29.35
$ 30.35
$ 31.35
$ 28.70
$ 29.75
$ 30.79
$ 31.84
$ 32.88
$ 30.19
$ 31.28
$ 32.38
$ 33.48
$ 34.58
$ 31.70
$ 32.85
$ 34.01
$ 35.17
$ 36.31
$ 33.27 $ 34.49 $ 35.70 $ 36.91 $ 38.12
$ 34.92 $ 36.19 $ 37.46 $ 38.73 $ 40.01
$ 36.66 $ 38.01 $ 39.34 $ 40.67 $ 42.01
$ 38.55
$ 39.96
$ 41.34
$ 42.75
$ 44.16
$ 40.43
$ 41.91
$ 43.37
$ 44.85
$ 46.32
$ 42.48
$ 44.02
$ 45.57
$ 47.11
$ 48.66
$ 44.58
$ 46.20
$ 47.82
$ 49.44
$ 51.06
$ 46.81
$ 48.51
$ 50.22
$ 51.92
$ 53.63
$ 49.15
$ 50.94
$ 52.73
$ 54.53
$ 56.31
$ 51.58
$ 53.46
$ 55.33
$ 57.22
$ 59.10
$ 54.18
$ 56.15
$ 58.13
$ 60.09
$ 62.07
$ 56.88
$ 58.95
$ 61.02
$ 63.10
$ 65.17
$ 59.77
$ 61.94
$ 64.12
$ 66.29
$ 68.47
$ 62.69
$ 64.98
$ 67.26
$ 69.54
$ 71.83
$ 65.86
$ 68.26
$ 70.66
$ 73.04
$ 75.45
$ 28.29
$ 29.32
$ 30.35
$ 31.38
$ 32.42
$ 29.71
$ 30.79
$ 31.87
$ 32.96
$ 34.04
$ 31.17
$ 32.31
$ 33.45
$ 34.58
$ 35.72
$ 32.79
$ 33.99
$ 35.18
$ 36.37
$ 37.57
$ 34.42
$ 35.67
$ 36.91
$ 38.17
$ 39.42
331
City of Kenai
Fiscal Year 2027 Operating Budget
Temporary Positions - Classified Salary Schedule
T1
$
14.53
$
14.90
$
15.25
T2
$
15.25
$
15.63
$
16.02
T3
$
16.02
$
16.42
$
16.83
T4
$
16.83
$
17.24
$
17.66
T5
$
17.65
$
18.09
$
18.54
T6
$
18.55
$
19.01
$
19.48
T7
$
19.47
$
19.96
$
20.44
T8
$
20.85
$
21.37
$
21.89
T9
$
21.90
$
22.45
$
22.99
T10
$
22.98
$
23.55
$
24.13
T11
$
24.11
$
24.71
$
25.31
T12
$
25.34
$
25.98
$
26.61
T13
$
26.62
$
27.28
$
27.95
T14
$
27.95
$
28.64
$
29.34
T15
$
29.32
$
30.06
$
30.79
T16
$
30.79
$
31.56
$
32.33
T17
$
32.36
$
33.17
$
33.99
T18
$
33.96
$
34.80
$
35.65
T19
$
35.66
$
36.55
$
37.45
T20
$
37.43
$
38.36
$
39.29
T21
$
39.30
$
40.28
$
41.27
T22
$
41.27
$
42.30
$
43.33
T23
$
43.31
$
44.39
$
45.48
T24
$
45.50
$
46.63
$
47.77
T25
$
47.77
$
48.96
$
50.16
T26
$
50.19
$
51.44
$
52.70
T27
$
52.65
$
53.96
$
55.28
T28
$
55.30
$
56.69
$
58.07
T29
$
58.15
$
59.60
$
61.06
332
City of Kenai
Fiscal Year 2027 Operating Budget
CHAITr6ACCOUNTS
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.
333
COMMUNITY PROFIL
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
60033'31 "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 'N.
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.
334
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
-..
.
City of Kenai
7,551
7,951
Kenai Peninsula Borough
58,000
62,447
-..Sex/Age
Male
3,655
3,869
Female
3,896
3,693
Under 19
27.9%
32.8%
19 & over
72.10%
61.2%
Median age
37
34.1
20-24
7.6%
7.6%
25-34
10.8%
10.6%
35-59
36.4%
41.0%
60-84
16.6%
28.8%
85 & Over
0.6%
2.9%
White
5,805
5339
African American
24
73
Asian
140
243
American Indian and Alaska Native
846
940
Native Hawaiian and Pacific Islander
148
47
Identified by two or more
586
1029
Other
2
280
Number of households 3,508 2,916
Average household size 2.16 2.56
335
Median household income
Persons in poverty
High school graduate or higher
Bachelor's degree or higher
$ 87,083 $ 74,907
13.2% 12.28%
91.6% 94.7%
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 551" 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
1 . 1
Kenai Peninsula Borough 9.8% 5.9 %
Source: https://live.laborstats.alaska.gov/data-pages/labor-force-area-data?a=0&s=16
Taxable Sales by Category (July I — June
A
Category
2015
2025
Retail Trade
$162,134,036
$242,406,095
Restaurant/Bar
14,055,651
20,595,170
Utilities
10,261,338
11,178,788
Services
4,941,136
6,139,679
Hotel/Motel/Bed & Breakfast
10,443,325
6,120,786
Rental Residential Property
5,102,726
5,263,892
Public Administration
3,304,716
4,202,300
Professional, Scientific and Technical Services
3,396,344
4,067,544
Wholesale Trade
3,471,361
2,808,682
Information
9,475,629
2,324,477
Telecommunications
2,526,507
1,995,881
Rental Personal Property
264,719
1,941,292
Arts and Entertainment
518,745
1,732,078
Rental Non -Residential Property
2,510,639
1,713,639
Administrative & Waste Management
1,176,435
1,504,559
Manufacturing
1,332,518
1,268,042
Educational Services
226,100
1,188,011
Construction Contracting
1,366,341
1,144,975
Rental Self -Storage & Mini
16,280
1,102,153
Guiding
326,132
518,735
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Transportation and Warehousing
Mining/Quarrying
Rental Commercial Property
Finance and Insurance
Agriculture, Forestry, Fishing & Hunting
Health Care and Social Assistance
Total
City direct sales tax rate
373,378
501,887
118,952
435,203
430,127
405,076
555,980
193,059
213,765
26,621
73,510
10,199
$238,616,390 $320,788, 223
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.
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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 - andthe 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 thelatter is issued for
a longer period and requires greater legal
formality.
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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
339
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
ataccomplishing a major service for which a
government isresponsible.
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 fundtypes. The seven
fund types are: general, special revenue,
debt service, capital projects, enterprise,
internal service, and fiduciary.
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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 onefund 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 onthe flow
of economic resources (revenues and
expenses).
Mill - A measure of the rate of property
taxation, representing one one -thousandth
of a dollar of assessedvalue.
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 ofaccounting in which revenues and
other financial resources are recognized
341
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 whenthe 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
themodified 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 bea 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 theboundaries 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 deliveryof 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.
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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 assessedvalues of personal
and real properties.
343