FY2017-01 Levying Taxes for the Fiscal Year 2017 Budget Introduced by: Borough Manager
Requested by: Borough Assembly
Drafted by: Finance Director
Introduced: 05/05/2016
1 Public Hearing: 05/19/2016
Amended Postponed 05/19/2016
2 Adopted: 06/02/2016
3
4 KODIAK ISLAND BOROUGH
5 ORDINANCE NO. FY2017-01
6
7 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND
8 BOROUGH LEVYING TAXES ON ALL TAXABLE REAL AND
9 PERSONAL PROPERTY WITHIN THE KODIAK ISLAND BOROUGH
10 FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND
11 BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST
12 DAY OF JULY 2016 AND ENDING ON THE THIRTIETH DAY OF JUNE
13 2017 (FISCAL YEAR 2017 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 2016 and ending on the thirtieth day of
26 June 2017.
27
28 Section 3: Adoption of this ordinance regonizes 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
32 by interested citizens at the Borough Building during normal working hours
33 and also at the Kodak, N " and village public libraries during their
34 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, 2016, to be used for the purposes as
38 specified in the Budget for Fiscal Year 2017 of the Kodiak Island Borough
39 commencing on the first day of July 2016 and ending on the thirtieth day of
40 June 2017 to defray expenses and liabilities of said entity as enumerated in
41 the applicable budgets.
42 The millage rates by taxing entity are as follows:
Kodiak Island Borough, Alaska Ordinance No. FY2017-01
Page 1 of 3
43 AREA W OE:
44 A. Kodiak Island Borough General Fund 0.15 mills
45 B. Education Support Fund 7 7 5Pmr*411s T62 ornift
46 CPJ. Debt Service 24H.)-irri,ift 1.91 rni lls
47 DO,. Renewal and Replacement Fund 1 4315-mill 1.107 milts
s
48 Il,,,,,olal Araawide 10.75 irn l is
49 NIIOINII AIIEAWIDE:
50 E '.'. Womens Bay Road Service Area 2.50 mills
51 Fl,,). Womens Bay Fire Dept. 1.25 mills
52 GN . Bay View Road Service Area 1.50 mills
53 l-if"". Fire Protection Area No. 1 1.50 mills
54 lG. Monashka Bay Road Service Area 2.50 mills
55 uJ1,1. Service Area No. 1 Roads 1.50 mills
56 1KL Woodland Acres Street Light Area 0.10 mills
57 Il.....J. Service Area No. 2 0.00 mills
58 M . KIB Airport Fire Area 1.25 mills
59 IN l:. Trinity Islands Street Light Service Area 0.20 mills
60 Old. Mission Lake Tide Gate Service Area 1.00 mills
61
62 Section 5: Commercial Aircraft that have been issued an N number by the Federal
63 Aviation Administration and are less than 12,500 pounds takeoff weight are
64 taxed using the following table:
65
FIXED WING ROTOCRAFT
Gross Lbs Annual Tax Gross .Lbs Annual Tax� �
Non Flyable. .-_..._._.. ... .... ...... ........ ........ .. _..... ....
$50
0.-1,000..._._..._. .... _ _._. $100 0-2®000 _._ .. . ..... _ ..... .,.m,
$400
2,000 .�,�,�,�,,,,,,,,,,,,,,,,, ���������� $200.,, 2,001_-�3,00(1,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, .�I.I.I.1 $800
2,001-3,000 -- ..................................................
400 3,001-4,000 --- $1,000
.....-.......w�-. _......................................�..................... ........_..-............................. �
3,001-4,.000 $600 4,001-7,000 $1,400
................................................................................... .................................................................................................................... ............_........_,"__.._ �".�......................._.._..........._...............
4,001-5,000 $800 7,OD1-12,50D..........w����� $1,600
......._._......._....._......._...w...__... ....��"� ._...________. .........................._........................ ................................................................................................................................... .........................-...........,............................._
5,001-6,000 $1,000
6,001-7,0.00 $1,200
�.---..... --.-.......................... ................................................�-......�.� �.7.. .. .................................................................................................
7,001-8,000 $1,300
8,001-10,000 .$1 ._-__.
,400 ...... . .... ...�.. .. �����
.. _ _...... _.............. _ ..... .... --�--------
.__ ......
10,001-12,500 $1,500
,.�,r�.1— ,,,,,,,,,,,,,,,,,,,,,, ,,m, .,.,,,m.......,,,,,,,nr,,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,
66
67 Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the
68 necessary line item changes within the limits established above by fund, project and
69 department to properly monitor, account and report on the expenditures of these funds.
70
Kodiak Island Borough, Alaska Ordinance No. FY2017-01
Page 2 of 3
Y
71 Section 5: The FY2017 budget is hereby adopted per the c schedule.
72 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
73 THIS ,
7
KODIAK ISLAND
7
7
7$ � .. ...
79 rrol Frien�, Borough Mayor
Q
ATTEST:
2
3
4
5 ov Javier, MMC, 14rough Clerk
a
i
Kodiak Island Borough, Alaska Ordinance No. FY'2017-01
Page 3of3
A. General Fund (100)
Revenues
Percentage
Taxes
Real Property
2.80%
2.83% $
172;500
$ 175,383
Personal Property
&34°A
0.35%
21,000
21,467
Non ad valorem taxes
0.42%
26,000
Payment in lieu of taxes
21.600;
21.48%
1,332,000
Severance Taxes
284904
28.03%
1,738,000
Penalties & Interest on Tax
2 499A
2.47%
153,410
Licenses & Permits
4 Q704
1.06%
66,000
Federal Shared Revenue
243%
2.42%
150,080
State Shared Revenue
39.4804
39.77%
2,"'z-34,126
2,466,307
Investments Earnings
0.94%
0.94%
58,177
Other
0.240;
0.23%
14,500
Total General Fund Revenues
100.00%
$
—6,166,792
$ 6,201,324
Expenditures FTE
Legislative
4
2RNA
2.61%
464,977
162,123
Personnel Services
26,100
26,400
Fringe Benefits
5,777
3,523
Lobbyist
75,000
Support Services
57,200
Borough Management
5
0.260%
9.21%
571,222
Personnel Services
322,381
Fringe Benefits
216,929
Contracted Services
2,500
Support Services
61,412
Allocated
(32,000)
Borough Clerk
3
8.87%
8.91%
646.728
552,058
Personnel Services
243,774
244,974
Fringe Benefits
473;634
177,764
Support Services
129,320
Capital Outlay
0
Legal Services
0
4-95%
2.64%
428,000
164,000
Legal Fees
96,000
140,000
Support Services
24,000
Finance/Accounting
7
13.37°A
15.28%
947,761
Personnel Services
481,004
Fringe Benefits
371,638
Contracted Services
10,000
Ordinance No.FY2017-01
1
Backup Info
Support Services 128,119
Allocated to Projects (43,000)
Ordinance No.FY2017-01 Backup info
Finance/MIS
3
14.7804
14.77%
011;055 915,880
Personnel Services
297,507
Fringe Benefits98
2989°^Q
203,123
Contracted Services
25,000
Support Services
346,250
Capital Outlay
70,000
Allocated
(26,000)
Assessing
5
12:67-%
12.61%
781,226
Personnel Services
414,524
Fringe Benefits
302,977
Contracted Services
1,500
Support Services
66,225
Allocated to other funds
(4,000)
Engineering/Facilities
2
2-62-%
2.85%
161,715 176,695
Personnel Services5�
0^,�00
62,684
Fringe Benefits
47,527
47,527
Professional Services
Support Services
66,484
Community Development
6
15:040,6
15.43%
927,070 957,070
Personnel Services
441,684
Fringe Benefits
324,689
Professional Services
10,000
Support Services
151,1-97
181,197
Allocated to Projects
(500)
Building Inspectors
0
2.680%
2.66%
165,263
Contracted Services
145,000
Support Goods and Services
20,263
Economic Development
1
0.650%
0.57%
40,163 35,500
Personnel Services
-
Fringe Benefits
-
X663
-
Professional Services
35,000
Contributions
0
Support Goods & Services
500
3
Ordinance No.FY2017-01
Backup Info
General Administration 0
Personnel Services
Audit Expense
Contracted Services
Support Services
Parks and Recreation
Personnel Services
Contracted Services
Support Services
Emergency Preparedness
Personnel Services
Contracted Services
Support Goods and Services
Animal Control
Contracted Services
Education, Culture & Recreation
Contributions
College and Libraries
Contributions
Non Profit Funding
Contributions
Transfers Out
Transfers
Total General Fund Expenditures
Ordinance No. FY2017-01
3,330% 3.36%
110,000
0
0
0
0
0
95;000
98,614
0-67°/o
0.67%
23,640
17,500
0-:96%
0.95%
28,458
13,199
17,500
i.�°k
1.76%
109,415
0.39%
24,200
2-43%
1.55%
15&000
96,000
3:80%
3.78%
234,000
6,000
04"
0.00%
285-;600 208,614
41,140
59,157
109,415
24,200
150;000
234,000
6,000
0
$ 6,165,792 6,201,324
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B. Special Revenue Funds (Revenues and Expenditures)
1 Education Support Fund (201)
2 Land Sales (210)
3 Buildings & Grounds Fund (220)
4 Local Emergency Planning Committee (234)
5 Women's Bay Road Service Area (240)
6 Service Area No. 1 (242)
7 Service Area No. 2 (243)
8 Monashka Bay Road Services Area (244)
9 Bay View Road Service Area (246)
10 Fire Protection Area No. 1 (254)
11 Women's Bay Fire Department (252)
12 KIB Airport Fire Area (254)
13 Woodland Acres Street Light Area (260)
14 Trinity Acres Lighting Dist. (261)
15 Mission Lake Tide Gate (262)
17 Facilities Fund (276)
18 Tourism Development (277)
19 Fern Fuller Trust (290)
20 Special Projects (295)
Total Special Revenue Funds
Ordinance No.FY2017-01
10,277,500
1,313,7n9
781,278
14,000
217,000
488,000
100
60,000
15,257
4,036;994
226,000
15,000
5,140
2,330
5,400
465;000
142,900
66,500
9
1,628,709
1,034,127
357,825
$ 15;132;1-08 15,337,066
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0
C. Debt Service Funds
Debt Service (300)
Total Debt Service Funds
(Revenues and Expenditures)
7,948,020 7,836,597
$038;028 7,836,597
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Ordinance No.FY2017-01 Backup Info
D. Enterprise Funds
1 Solid Waste Disposal Fund (530) 3780;042 3,768,502
2 Hospital Enterprise Fund (540) 2,249,8°A' 2,253,841
3 Kodiak Fisheries Research Center (555) :1,646,:168 1,683,183
4 911 Service (560) 35,000
Total Enterprise Funds 5 7,630,051 7,740,526
Total all Funds $--36,-&37-,989 37,115,513
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Ordinance No.FY2017-01 Backup Info