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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