FY2014-01 Levying Taxes for the FY2014 Budget Introduced by: Borough Manager
Requested by: Borough Assembly
1 Drafted by: Finance Director
Introduced: 05/16/2013
2
Public Hearing: 06/06/2013
3 Amended: 06/06/2013
4 Adopted: 06/06/2013
5 KODIAK ISLAND BOROUGH
6 ORDINANCE NO. FY2014-01
7
8 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
9 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN
10 THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
11 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
12 FIRST DAY OF JULY 2013 AND ENDING ON THE THIRTIETH DAY OF JUNE 2014
13 (FISCAL YEAR 2014 BUDGET)
14
15 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
16 BOROUGH THAT:
17
18 Section 1: This ordinance is not of general application and shall not be codified.
19
20 Section 2: The following sums of money, or as much thereof as may be authorized by
21 law, as may be needed or deemed necessary to defray all expenses and
22 liabilities of the Kodiak Island Borough, be and the same, is hereby
23 appropriated for municipal purposes and objects of the Kodiak Island
24 Borough and other taxing entities hereinafter specified for the fiscal year
25 commencing on the first day of July 2013 and ending on the thirtieth day of
26 June 2014.
27
28 Section 3: Adoption of this ordinance recognizes that funds are appropriated at
29 department and/or project level. Compositions of these figures are as
30 delineated in the full detail budget document. The full document is available
31 to all elected and appointed officials for their use. Copies may be reviewed by
32 interested citizens at the Borough Building during normal working hours and
33 also at the A. Holmes Johnson, Chiniak, and village public libraries during
34 their normal operating hours.
35
36 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
37 levied for the value as of January 1, 2013, to be used for the purposes as
38 specified in the Budget for the Fiscal Year 2014 of the Kodiak Island Borough
39 commencing on the first day of July 2013 and ending on the thirtieth day of
40 June 2014 to defray expenses and liabilities of said entity as enumerated in
41 the applicable budgets.
42
43 The millage rates by taxing entity are as follows:
44 A. Kodiak Island Borough .03 mills
45 B. Education Support Fund 8.75 mills
46 C. Womens Bay Road Service Area 2.50 mills
47 D. Womens Bay Fire Dept. 1.25 mills
Kodiak Island Borough, Alaska Ordinance No. FY2014-01
Page 1 of 3
48 E. Bay View Road Service Area 1.50 mills
49 F. Fire Protection Area No. 1 1.50 mills
50 G. Monashka Bay Road Service Area 2.50 mills
51 H. Service Area No. 1 Roads 1.50 mills
52 I. Woodland Acres Street Light Area 0.25 mills
53 J. Service Area No. 2 0.00 mills
54 K. KIB Airport Fire Area 1.25 mills
55 L. Trinity Islands Street Light Service Area .50 mills
56 M. Mission Lake Tide Gate Service Area 1.00 mills
57 N. Debt Service 1.81 mills
58 O. Renewal and Replacement Fund .16 mills
59
60 Section 5: Commercial Aircraft that have been issued an N number by the Federal
61 Aviation Administration and are less than 12,500 pounds takeoff weight.
62
• FIXED WING ROTORCRAFT
Gross Lbs Annual Tax Gross Lbs Annual Tax
Non Flyable '$50
0-1,000 $100 0-2,000 $400
1,001-2,000 $200 2,001-3,000 $800
2,001-3,000 $400 3,001-4,000 $1,000
3,001-4,000 $600 4,001-7,000 $1,400
4,001-5,000 $800 7,001-12,500 $1,600
5,001-6,000 $1,000
6,001-7,000 $1,200
7,001-8,000 $1,300
9,001-10,000 $1,400
10,001-12,500 $1,500
63
64 Section 6: The tax rate on boats is set at $1 per foot. Boats that are equal to or less than
65 20 feet long are exempt.
66
67 Section 7: The KIB Employee Classification and Compensation will be implemented for
68 non-union employees upon approval by the Assembly of the Ordinance
69 recommended by the Personnel Advisory Board which 'supports the study
70 and implementation plan into the Personnel Manual.
71
72 Section 8: The Employee Classification and Compensation Study will be implemented
73 for union employees upon completion of union contract negotiations and
74 approval of the contract by the Assembly.
75
76
77 Section 9: Kodiak Island Borough Staff is hereby authorized and directed to effect the
78 necessary line item changes within the limits established above by fund,
79 project, and department to properly monitor, account, and report on the
80 expenditure of these funds.
Kodiak Island Borough, Alaska Ordinance No. FY2014-01
Page 2 of 3
81
82 Section 10: Attached to this document is a five page backup documentation.
83
84 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
85 THIS SIXTH DAY OF JUNE, 2013
86
87 KODIAK ISLAND BOROUGH
88
89
90 -eissaSSI E-1/,
91 ATTEST: Jere- e M. Selby, Borough Mayor
92
93
94 / / � 'O e.
95 Nova M. Javier, MMC, Borugh Clerk
•
Kodiak Island Borough, Alaska Ordinance No. FY2014-01
Page 3 of 3
A. General Fund (100)
Revenues Percentage
Taxes
Real Property 0.43% 29,900
Personal Property 0.05% 3,300
Non ad valorem taxes 0.40% 27,500
Payment in lieu of taxes 17.77% 1,226,000
Severance Taxes 26.96% 1,860,000
Penalties & Interest on Tax 2.90% 200,000
Licenses & Permits 0.96% 66,500
Federal Shared Revenue 2.21% 152,400
State Shared Revenue 39.99% 2,758,639
Investments Earnings 1.45% 100,000
Other 0.28% 19,000
Sale of Fixed Assets 0.07% 5,000
Use of Fund Balance 6.53% 450,358
Total General Fund Revenues 100.00% 6,898,597
Expenditures FTE
Legislative 0 2.64% 181,850
Personnel Services 31,200
Fringe Benefits 6,570
Lobbyist 71,500
Support Services 72,580
Borough Management 4 8.78% 605,768
Personnel Services 355,631
Fringe Benefits 232,144
Contracted Services 0
Support Services 47,993
Allocated (30,000)
Borough Clerk 3 8.17% 563,365
Personnel Services 249,921
Fringe Benefits 150,060
Support Services 163,384
Capital Outlay 0
Legal Services 0 2.16% 149,000
Cost of Litigation 140,000
Support Services 9,000
1
Ordinance No. FY2014-01 Back-up Info
Finance/Accounting 7 13.02% 897,962
Personnel Services 465,247
Fringe Benefits 298,215
Contracted Services 20,000
Support Services 133,500
Allocated to Projects (19,000)
Finance/MIS 4 15.45% 1,065,775
Personnel Services 336,805
Fringe Benefits 193,670
Contracted Services 35,000
Support Services 366,300
Capital Outlay 190,000
Allocated (56,000)
Assessing 5 9.72% 670,312
Personnel Services 367,842
Fringe Benefits 217,590
Contracted Services 7,000
Support Services 90,880
Capital Outlay 0
Allocated to other funds (13,000)
Engineering/Facilities 2 4.01% 276,663
Personnel Services 155,120
Fringe Benefits 96,043
Professional Services 4,000
Support Services 69,500
Allocated to Projects (48,000)
Community Development 5 10.83% 747,218
Personnel Services 376,803
Fringe Benefits 226,415
Professional Services 40,000
Support Services 104,500
Allocated to Projects (500)
Building Inspectors 0 2.20% 151,484
Contracted Services 140,000
Support Goods and Services 11,484
Economic Development 0 1.07% 73,600
Professional Services 30,000
Contributions 43,000
Support Goods & Services 600
2
Ordinance No. FY2014-01 Back-up Info
General Administration 0 3.61% 249,100
Personnel Services -
Audit Expense 120,000
Contracted Services 1,000
Support Services 128,100
Capital Outlay 0
Parks and Recreation 0 0.65% 45,000
Personnel Services 5,000
Contracted Services 18,000
Support Services 22,000
Capital Outlay
Emergency Preparedness 0 0.75% 52,000
Personnel Services 15,000
Contracted Services 30,000
Support Goods and Services 7,000
Health &Social Services 0 4.58% 316,000
Contributions 316,000
Animal Control 1.23% 85,000
Contracted Services 85,000
Education, Culture & Recreation 0 1.30% 90,000
Contributions 90,000
College and Libraries 0 2.83% 195,000
Contributions 195,000
Transfers Out 0 0.23% 7.01% 483,500
Transfers 263,500
Total General Fund Expenditures 6,898,597
3
Ordinance No. FY2014-01 Back-up Info
B. Special Revenue Funds (Revenues and Expenditures)
1 Education Support Fund (201) 10,649,720
2 Land Sales (210) 268,430
3 Buildings & Grounds Fund (220) 588,908
4 Local Emergency Planning Committee (234) 57,120
5 Women's Bay Road Service Area (240) 206,000
6 Service Area No. 1 (242) 890,500
7 Service Area No. 2 (243) 100
8 Monashka Bay Road Services Area (244) 60,850
9 Bay View Road Service Area (246) 15,257
10 Fire Protection Area No. 1 (254) 549,040
11 Women's Bay Fire Department (252) 119,000
12 KIB Airport Fire Area (254) 14,300
13 Woodland Acres Street Light Area (260) 11,850
14 Trinity Acres Lighting Dist. (261) 5,600
15 Mission Lake Tide Gate(262) 3,970
16 Trinity Acres Paving Dist. 263) 10,500
17 Facilities Fund (276) 1,000,000
18 Tourism Development(277) 115,500
19 Fern Fuller Trust(290) 66,500
20 Special Projects (295) 0
Total Special Revenue Funds 14,633,145
4
Ordinance No. FY2014-01 Back-up Info
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 5,750,193
Total Debt Service Funds 5,750,193
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project- Borough, Various (410) 0
2 Capital Project-School Bonds (420) 0
3 Capital Projects - State Grants (430) 0
4 Capital Project-from 2010 on (450) 0
5 Kodiak High School Renovation and Addition (460) 0
6 Repair and Replacement Projects (469) 2,108,611
7 Capital Projects - Landfill (490) 0
8 Capital Projects - Hospital (495) 0
Total Capital Projects Funds 2,108,611
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 2,649,585
2 Hospital Enterprise Fund (540) 1,040,470
3 Kodiak Fisheries Research Center (555) 1,822,582
4 911 Service(560) 50,000
Total Enterprise Funds 5,562,637
Total all Funds $ 34,953,183
5
Ordinance No. FY2014-01 Back-up Info