CAFR FY1978KODIAK ISIAAND BOROUGH
Financial Statements
.Tune 30, 1978
(With Accountants' Report Thereon)
J
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I
KODIAK ISLAND BOROUGH
Table of Contents
Accountants' Report
Combined Balance Sheets, Various Funds
Borough - General Fund:
Balance Sheet
Statement of Changes in Fund Balance
Statement of Estimated and Actual Revenues
Statement of Expenditures - Budget and Actual
Exhibit
M
B
C
D
E
Federal Revenue Sharing Fund:
Balance Sheet F
Statement of Budgeted and Actual Revenues, Expenditures,
Encumbrances and Changes in Fund Balance G
Anti - recession Fund:
Balance Sheet g
Statement of Revenues, Expenditures and Changes in Fund Balance I
Land Sales Fund:
Balance Sheet J
Statement of Budgeted and Actual Revenues, Expenditures,
Encumbrances and Changes in Fund Balance (Deficit) K
Fire and Road District Funds:
Balance Sheets L
Statements of Budgeted and Actual Revenues and Expenditures and
Changes in Fund Balance M
Debt Service Fund:
Balance Sheet N
Statement of Revenues, Expenditures and Changes in Fund Balances 0
Capital Projects Fund: '
Balance Sheet p
Statements of Revenues, Expenditures, Encumbrances and Changes in
Fund Balances (Deficit) Q
Kodiak Aleutian Mental Health Center:
Balance Sheet R
Statement of Changes in Fund Balance S
Statement of Revenues and Expenditures T
2
KODIAK ISLAND BOROUGH
Table of Contents
Exhibit
School District - Operating Fund:
Balance Sheet
U
Statement of Changes in Fund Balance
V
Statement of Estimated and Actual Revenues
W
Statement of Expenditures and Encumbrances - Budget and Actual
X
School District - Special Revenue Funds:
Combined Balance Sheet
y
Combined Statements of Budgeted and Actual Revenues, Expenditures,
Encumbrances and Changes in Fund Balances
Z
School District - Cafeteria Fund:
Balance Sheet
AA
Statement of Changes in Fund Balance
BB
Statement of Budgeted and Actual Revenues and Expenditures
CC
School District - Tobacco Tax Fund:
` Balance Sheet
DD
Statement of Revenues, Expenditures and Changes in Fund Balance
DD
School District - Student Activity Funds:
Balance Sheets
EE
Statement of Revenues, Expenditures, Encumbrances and Changes in
Fund Balances (Deficits)
FF
General Long -term Debt:
Statement of General Long -term Debt
GG
Schedule of Bonds Payable
HR
Notes to Financial Statements
Schedule
School District - Operating Fund:
Schedule of Expenditures and Encumbrances - Budget and Actual 1
r
r:
PEAT, MAR WICH, MITCHELL & CO.
CERTIFIED PUBLIC ACCOUNTANTS
THE FINANCIAL PLAZ
601 WEST 5TH AVENUE, SUITE loo
ANCHORAGE, ALASKA 99501
Members of the Borough Assembly
Kodiak Island Borough:
C
We have examined the financial statements of the various funds and the general
long -term debt group of accounts of the Kodiak Island Borough for the year ended
June 30, 1978, listed in the foregoing table of contents. Our examination was
made in accordance with generally accepted auditing standards, and accordingly
included such tests of the accounting records and such other auditing procedures
as we considered necessary in the circumstances, except as described in the
following two paragraphs.
The Borough has not maintained a record of its general fixed assets and accord-
ingly a statement of general fixed assets, required by generally accepted account-
ing principles, is not included in the financial report.
Due to the inherent limitations of internal control over receipts and disburse -
ments of the Student Activity Funds, we were unable to extend our examination
beyond the recorded receipts and disbursements.
In our opinion, except for the effects of such adjustments, if any, as might have
been determined to be necessary had we been able to satisfy ourselves that all
receipts and disbursements were recorded, the accompanying balance sheets of the
Student Activity Funds and the related statement of fund transactions present
fairly the financial position of the Student Activity Funds at June 30, 1978, and
the results of their operations for the year then ended., in conformity with gener-
ally accepted accounting principles applied on a basis consistent with that of the
preceding year.
In our opinion, the remainder of the accompanying financial statements listed in
the aforementioned table of contents presents fairly the financial position of
such funds and the general long -term debt group of accounts of the Kodiak Island
Borough at June 30, 1978, and the results of operations of such funds for the year
then ended, in conformity with generally accepted accounting principles applied on
a basis consistent with that of the preceding year.
P. M. M. & CO.
Members of the Borough Assembly
Kodiak Island Borough
August 31, 1978
Z
The examination referred to above was directed primarily toward formulating an
opinion on the financial statements of the various funds taken as a whole. The
supplementary data included in Schedule 1 are presented for supplementary analysis
purposes and are not necessary for a fair presentation of the financial position
and results of operations of the School District Operating Fund. The supplemen-
tary data have been subjected to the auditing procedures applied in the examina-
tion of the basic financial statements and, in our opinion, are stated fairly in
all material respects only when considered in conjunction with the financial
statements of the School District Operating Fund taken as a whole.
August 31, 1978
i
KODIAK ISLAND BOROUGH
Combined Balance Sheets, Various Funds
June 30, 1978
Assets
Cash:
Restricted
Unrestricted
Cash with fiscal agent
Deposits held
Property taxes receivable, net
Due from State of Alaska
Due from federal government
Due from other funds
Accrued interest receivable
Notes receivable from land sales
Other receivables, net
Prepaid expenses
Furniture and equipment, at cost
Inventories
Amount available for retirement of term bonds
Amount to be provided for retirement of bonds
Liabilities, Encumbrances and Fund Balances
Accounts payable
Contracts payable
Matured bond interest coupons
Payroll taxes accrued and payroll deductions
Accrued annual leave
Deposits held
Due to the City of Kodiak
Due to other funds
Bonds payable
Due to State of Alaska
Due to federal government
Accrued payroll
Advances received toward programs
Public employees' and teachers' retirement payable
Encumbrances outstanding
Fund balances:
Appropriated
Unappropriated
Total fund balances (deficit)
Federal
Revenue
General Sharing
Fund Fund
$ 60,000 40,241
1,589,187 -
5,000
81,095 -
- 20,008
33,252 40,403
16,557 -
25,254 -
51,703 -
$ 1,86 2.048 100 652
21,065 -
18,548 -
21,645 -
5,000 -
24,697 -
538,503 84,207
7,465
1,075,000 -
157,590 8
1,232,590 8,980
$ 1,86.2.048 100 652
See accompanying notes to financial statements.
Exhibit A
19,353 641,777
- 180,000
746
School
-
Fire
8,252
School
District
School
Anti- and Road
Debt Capital
Mental District
Special
District Student General
recession Land District
Service Projects
Health Operating
Revenue
Cafeteria Tobacco Activity Long -term
Fund Sales Fund Funds
Fund Fund
Center Fund
Funds
Fund Tax Fund Funds Debt
19,353 641,777
- 180,000
746
53,263
-
-
8,252
145 32,522 -
- -
-
-
-
13,687
-
-
- _ _
- -
- 4,946
-
-
-
-
1,257
213,143 230 - - _
-
- -
176,972
32,500
344,338
138,094
3,114
- -
4,706 -
- -
81,000
-
-
-
_
_ - _
-
17,519 30,252
179,969
1,744
381,022
322,597
-
700 557 -
- 9,501
- 8,903
-
600
-
-
-
_ _
- 70,563
- -
-
_
-
-
_
_
-
- -
-
17,145
6,188
10,830
120
- 1,277 -
' -
- -
-
-
7,247
-
-
- - -
- -
- -
-
54,494
-
-
-
_ _ _
- -
-
-
-
84,613
-
30,673
- 1,205 -
_
-
-
-
- - 180,000
-
-
-
-
- 3,950,000
24,059 721 841
17,519 224,101
438,687
159,746
837,095
471,521
42,159
845 35,561 4,130.000
- - - - 12,773
9,623
61,673
8,799 - - 6,799 -
- - - 59,101
-
-
- _ _ - _
- - - 4,946 -
-
_
_ _
- - - -
8,977
191,018
17,256 3,773 - - -
- - - -
5,413
25,735
- -
10,810 90,437 - 21 39,155 30,252
-
1,257
213,143 230 - - _
_
_
_
_ _ _ = 4,130,000
- - - -
4,083
-
76,167
- - -
-
141,978
15,366
- - -
-
270,505
863
- - - -
-
50,432
-
- - 9,195 - 86,569
-
94,497
34,621 8,788 - 2,355 -
- 433,690 500 180,000 249,992 54,494 - 105,306 - 845 26,407 -
13,249 197,714 7,803 - - 77,156 - - 29,368 - - _
13,249 631,404 8,303 180,000 249,992 131,650 - 105,306 29,368 845 26,407 -
24,059 721,841 17,519 224,101 438,687 159,746 837,095 471,521 42,159 845 35,561 4,130,000
KODIAK ISLAND BOROUGH
General Fund
Balance Sheet
June 30, 1978
Assets
Cash:
Unrestricted, including $516,406 of time certificates
of deposit
Restricted, time certificates of deposit
Total cash
Deposits held, time certificates of deposit
Property taxes - receivable:
Real
Personal "
Less allowance for uncollectible taxes
Net property taxes receivable
Other receivables
Due from KANA
Due from other funds:
Anti- recession Fund
Land Sales Fund
Debt Service Fund
Total due from other funds
Accrued interest receivable
Prepaid expenses
$ 85,183
35,912
121,095
. A .
10,810
13,287
9.155
$ 1,589,187
60,000
1,649,187
5,000
81,095
19,658
5,596
33,252
16,557
51,703
$ 1.862 ®8�
See accompanying notes to financial statements.
Exhibit B
r®
Liabilities and Fund Balance
Accounts payable
Payroll taxes accrued and withheld
Accrued annual leave
Deposits held
Due to City of Kodiak
Due to other funds:
Federal Revenue Sharing Fund
Fire District Fund Number 1
Karluk Fire District Fund
Bells Flats Road District Fund
Capital Projects Fund
Kodiak - Aleutian Mental Health Center Fund
School District Operating Fund
School District Special Revenue Fund
Total due to other funds
Total liabilities
Fund balance:
Appropriated:
C 1978 -79 operating expenditures
Hospital operation (note 6)
Working capital
Unappropriated
Total fund balance
Contingent liabilities (notes 3, 5 and 6)
$ 21,065
18,548
21,645
5,000
24,697
$ 40,403
7,648
655
9,195
23,112
1,744
133,149
322.597
538,503
629,458
515,000
60,000
500,000
1,075,000
157,590
1,232,590
$ 1.86
KODIAK ISLAND BOROUGH
General Fund
Statement of Changes in Fund Balance
Year ended June 30, 1978
Exhibit C
Transfer to appropriated
fund balance - (769,782 410,163 (40,381 400,000
Fund balance,
June 30, 1978 $ 1 2 2 590 _ 157.590 515,000 60 500
See accompanying notes to financial statements. _
Appropriated
1978 -79
operating
Hospital
Unappropri-
expendi-
operations
Working
Total
ated
tures
(note 6)
capital
i
Fund balance,
July 1, 1977
$ 857,181
551,963
104,837
100,381
100,000
Add revenues
2,206,045
2,206,045
-
-
-
3,063,226
2,758,008
104,837
100,381
100,000
Deduct expenditures
1,830,636
1,830,636
-
-
-
1,232,590
927,372
104,837
100,381
100,000
Transfer to appropriated
fund balance - (769,782 410,163 (40,381 400,000
Fund balance,
June 30, 1978 $ 1 2 2 590 _ 157.590 515,000 60 500
See accompanying notes to financial statements. _
u
Exhibit D
KODIAK ISLAND BOROUGH
General Fund
Statement of Estimated and Actual Revenues
Year ended June 30, 1978
Contribution of interest from other funds:
Capital Projects Fund 5,000 - (5
Debt Service Fund 12,000 12,203 203
17,000 12,203 (4,797
$ 1.5449.350 2 656
See accompanying notes to financial statements.
Actual
aver (under)
Estimated
Actual
estimated
Taxes:
Real and personal property taxes
$ 1,058,000
1,169,580
111,580
Penalty and interest on taxes
5,500
17,876
12,376
Payments in lieu of taxes
3,000
308,352
305,352
1,066,500
1,495,808
429,308
Licenses and permits:
Building and trailer permits.
5,000
4,461
(539)
Subdivision fees
550
1,656
1,106
5,550
6,117
567
Revenues from use of money and property:
Interest
12,000
110,662
98,662
Rent from leased land
15,000
14,857
(143)
Forestry
5,000
7,250
2,250
Office building expense reimbursement
45,000
57,438
12,438
Miscellaneous reimbursement of costs
2,000
2,051
51
79,000
192,258
113,258
Revenues from State of Alaska:
Outer continental shelf grant
-
9,807
9,807
Local service roads and trails
118,500
2,400
(116,100)
- Raw fish tax
70,000
251,716
181,716
Business license refund
10,000
21,744
11,744
Electric co- operative tax
5,000
16,232
11,232
Contracted services - election
-
2,400
2,400
Shared revenues:
Hospital
90,000
80,625
(9,375)
Land use planning
15,800
16,987
1,187
Health facilities
37,000
71,812
34,812
Day care assistance
35,000
25,936
(9,064
381,300
499,659
118,359
Contribution of interest from other funds:
Capital Projects Fund 5,000 - (5
Debt Service Fund 12,000 12,203 203
17,000 12,203 (4,797
$ 1.5449.350 2 656
See accompanying notes to financial statements.
Exhibit E
KODIAK ISLAND BOROUGH
General Fund
Statement of Expenditures - Budget and Actual
Year ended June 30, 1978
_ Legal department:
l Borough attorney
Court costs
Litigation allowance
Consulting services
Borough assembly:
Assembly travel
Assembly compensation
Capital expenditures:
Furniture and fixtures
Office machines
General government operations:
Salaries:
Manager
Clerk - treasurer
Secretary
Bookkeeper
Manager's secretary
Extra help
General government expense
Employment security taxes
Social security taxes
Insurance and bonding
Group insurance
Professional development training
Dues and publications
Publication of hearings
Postage
Office supplies
Telephone and telegraph
Repairs and maintenance of machines
Equipment rental
Computer system costs
Vehicle operation and maintenance
Post audit
Elections
Contractual services
Carried forward
Budget
$ 8,780
4,800
13,580
14,000
500
2,000
16,500
6,000
4,000,
10,000
43,906
24,232
14,152
16,380
14,152
1,241
2,000
1,600
4,503
2,500
1,089
5,000
4,200
2,000
3,000
5,000
4,790
2,000
15,000
3,000
11,500
7,000
5,000
193,245
Actual
10,506
3,850
14,356
53,042
5,300
45,295
103,637
6,063
4,002
10,065
46,350
26,247
15,264
17,096
13,612
1,183
3,955
2,266
5,394
4,764
5,392
6,662
6,098
6,275
2,966
9,393
5,586
3,555
20,111
2,146
1,394
13,624
6,877
4,199
230,409
Over (under)
budget
1,726
(950
776
39,042
(500)
3,300
45,295
87,137
63
2
65
2,444
2,015
1,112
716
(540)
(58)
1,955
666
891
2,264
4,303
1,662
1,898
4,275
(34)
4,393
796
1,555
5,111
2,146
(1,606)
2,124
(123)
(801
37,164
N
2
KODIAK ISLAND BOROUGH
General Fund
Statement of Expenditures -
Budget and Actual, Continued
Exhibit E, Cont.
Over (under)
j
Budget
Actual
budget
Brought forward
$ 193,245
230,409
37,164
Working capital
400,000
-
(400,000)
Termination reserve
3,000
2,428
(572)
Board and commission expenses
500
-
(500
596,745
232,837
( 363,908 )
Assessment department:
Salaries:
Director
26,618
25,488
(1,130)
Assistant assessor
18,066
18,821
755
Administrative assistant
14,152
13,494
(658)
Clerk- typist
13,860
14,197
337
Clerk- cashier
14,091
13,738
(353)
Professional development and training
2,590
1,533
(1,057)
Professional services
150
141
(9)
Contractual services
400
202
(198)
Advertising
300
525
225
Printed matter and forms
1,700
1,794
94
.Subscriptions and books
300
269
(31)
Office supplies
1,550
1,867
317
Repairs and maintenance
200
22
(178)
Transportation and travel
2,598
2,232
(366)
Rentals - vehicles and aircraft
2,160
2,160
-
Telephone .and telegraph
50
25
(25)
Employment security taxes
1,600
2,164
564
Social security taxes
4,167
4,907
740
Insurance and bonding
1,179
5_,095
3,916
Termination reserve
1,200
-
- (1,200)
106,931
108,674
1,743
(Continued)
3
KODIAK ISLAND BOROUGH
General Fund
Statement of Expenditures -
Budget and Actual, Continued
Budget
Exhibit E, Cont.
Over (under)
Actual budget
Planning and zoning commission:
Salaries:
Planner
$ 28,011
30,202
2,191
Zoning administrator
25,614
31,000
5,386
Building inspector
24,772
296
(24,476)
Secretary
14,152
14,074
(78)
Building inspector travel expense
6,500
6,783
283
Engineer
26,000
16,768
(9,232)
Contractual services
8,000
8,383
383
Advertising
7,000
5,895
(1
Maps
14,465
3,790
(10,675)
Operating expenses
8,820
7,540
(1,280)
Commission meetings
1,000
750
(250)
Termination reserve
2,000
-
(2,000)
Joint Forum OCS /DEDP
2,500
2,420
(80)
Employment security taxes
1,600
1,763
163
Social security taxes
4,654
4,646
(8)
Insurance and bonding
1,089
6,039
4,950
176,177
140,349
(35,828)
C Health and sanitation:
Council on alcoholism
2,000
2,000
-
Health expenses
1,000
142
(858)
Comprehensive health board
1,500
-
(1,500)
Senior citizens
7,500
7,500
-
Support of Detoxification Center
13,000
13,000
-
Support of Halfway House
18,000
18,000
-
Support of Health Clinic
1,000
1,187
187
Day care assistance
35,000
25,203
(9,797)
Hospital:
Insurance
42,000
41,473
(527)
Equipment
2,000
1,262
(738)
Major repairs
10,000
8,119
(1,881)
Current operating expenses
60,000
55,000
(5,000)
Forgiveness of debt
-
66,537
66,537
193,000
239,423
46,423
Local service roads and trails
118,544
2,400
( 116,144 )
(Continued)
4
KODIAK ISLAND BOROUGH
General Fund
Statement of Expenditures -
Budget and Actual, Continued
Office building expenses:
Snow removal
Maintenance
Janitorial
Utilities
Insurance
Miscellaneous
Local contributions:
Chamber of Commerce
Library
Community college
Debt Service Fund contributions:
Sinking Fund payment
Interest
Fiscal agent fees
School district debt service
Capital Projects Fund contribution
Kodiak Island Borough School District:
Operating Fund contributions:
General support
In -kind:
School insurance
Audit fee
Kodiak Mental Health Center contribution
Outer continental shelf expenses -
contracted services
Contingencies
Total expenditures
Budget Actual
Over (under)
budget
$ 4,000
4,000
-
4,500
10,694
6,194
25,000
27,409
2,409
30,000
38,421
8,421
6,200
4,347
(1,853)
3,100
10,020
6,920
72,800
94,891
22,091
- 2,200 2,200
15,000 15,000 -
25,000 25,000 -
40,000 42,200 2,200
15,000
15,000
-
14,650
14,625
(25)
200
138
(62)
415,498
180,497
( 235 9 001 )
445,348
210,260
( 235,088 )
70,000 70,000
476,655
457,180
(19,475)
50,000
60,022
10,022
14,000
14,000
-
540,655
531,202
(9,453
4,000
4,000
- 18,835 18,835
15,000 7,507 (7,493
$ 2.419 , 2 1.8306 588 644
Exhibit E, Cont.
See accompanying notes to financial statements.
Exhibit F
KODIAK ISLAND BOROUGH
Federal Revenue Sharing Fund
Balance Sheet
June 30, 1978
Assets
Time certificates of deposit
Federal revenue sharing entitlement receivable
Due from Borough General Fund
Liabilities and Fund Balance
Due to Capital Projects Fund
Revenue received in advance
Fund balance
Contingent liability (note 5)
$ 40,241
20,008
40,403
$ 100.652
84,207
7,465
8,980
$ 10� 5
See accompanying notes to financial statements.
Exhibit G
KODIAK ISLAND BOROUGH
Federal Revenue Sharing Fund
Statement of Budgeted and Actual Revenues,
Expenditures and Changes in Fund Balance
Year ended June 30, 1978
Revenues:
Federal revenue sharing entitlement
Interest income
Total revenues
Expenditures - legal fees
Excess of revenues over expenditures
Fund balance (deficit), July 1, 1977
Fund balance (deficit), June 30, 1978
See accompanying notes to financial statements.
M
Actual
over (under)
Budget Actual budget
$ 75,000 72,792
(2,208)
- 2,397
2,397
75,000 75,189
189
75,000 75,000
-
- 189
189
(2,879 8,791 11,670
$ 2 879 1159
C
Exhibit H
KODIAK ISLAND BOROUGH
Anti- recession Fund
Balance Sheet
June 30, 1978
Assets
Time certificates of deposit $ 19,353
Anti - recession entitlement receivable 4,706
$ 24,059
Liabilities and Fund Balance
Due to Borough General Fund 1 10,810
Fund balance 13,249
Contingent liability (note 5)
See accompanying notes to financial statements.
Exhibit I
KODIAK ISLAND BOROUGH
Anti - recession Fund
Statement of Revenues, Expenditures and
Changes in Fund Balance
Year ended June 30, 1978
)
r Fund balance, July 1, 1977
Revenues:
Anti - recession entitlement
Interest income
Expenditures:
Contribution to Bells Flats Road District
Contribution to Capital Projects Fund
Fund balance, June 30, 1978
See accompanying notes to financial statements.
Actual
over (under)
Budget Actual budget
29,783 42,435 12,652
597 597
29,783 43,032 13,249
25,000 25,000 -
4,783 4,783 -
29,783 29,783 -
$ -� 13 ,249 13.3
IC
Exhibit J
KODIAK ISLAND BOROUGH
Land Sales Fund
Balance Sheet
June 30, 1978
Assets
Cash, including $588,018 of time certificates of deposits $ 641,777
Notes receivable (bearing interest at 6X or 8%) resulting
from land sales 70,563
Accrued interest receivable 9,501
$ ,721 841
Liabilities and Fund Balance
Due to other funds:
School District Operating Fund $ 4,500
Borough General Fund 13,287
Capital Projects Fund 72 90,437
Fund balance:
Appropriated for survey and appraisal 53,690
Appropriated for 1978 -79 operating expenditures 380,000
Unappropriated 19.E
Total fund balance 631,404
$ . 721 A .841
See accompanying notes to financial statements.
Exhibit K
KODIAK ISLAND BOROUGH
Land Sales Fund
Statement of Budgeted and Actual Revenues,
Expenditures, Encumbrances and
Changes in Fund Balance
Year ended June 30, 1978
Actual
over (under)
Budget Actual budget
Revenues:
Land sales $
25,000
16,881
(8,119)
Interest income
43,500
58,842
15,342
Total revenues
68,500
75,723
7,223
Expenditures:
Contribution to Capital Projects Fund
200,000
200,000
-
Land sales expenses
-
1,406
1,406
Total expenditures
200,000
201,406
1,406
Excess of expenditures over revenues
131,500
125,683
5,817
Fund balance, July 1, 1977
721,612
757,087
35,475
Fund balance, June 30, 1978
$ = 590112
63140
41.292
1C
See accompanying notes to financial statements.
Exhibit L
, KODIAK ISLAND BOROUGH
Fire and Road District Funds
Balance Sheets
June 30, 1978
is
Assets
Due from Borough General Fund
Due from Karluk Fire District
Liabilities, Encumbrances
and Fund Balances
Due to Fire District Number 1
Encumbrances outstanding
Fund balances:
Appropriated for 1978 -79 operating
expenditures
Unappropriated
Total fund balances
Total
Fire
Karluk
Bells Flats
all
District
Fire
Road
funds
Number 1
District
District
$ 17,498
7,648
655
9,195
21
21
-
-
$ 17,519
7,669
655
9
21 - 21 -
9,195 - - 9,195
500 - 500 -
7,803 7,669 134
8,303 7,669 634 -
$ a 17 5 7,669 655 9
See accompanying notes to financial statements.
Exhibit M
KODIAK ISLAND BOROUGH
Fire and Road District Funds
Statements of Budgeted and Actual Revenues,
Expenditures and Changes in Fund Balance
Year ended June 30, 1978
Actual
over (under)
Budget Actual budgeted
Fire District Number 1:
Revenues:
Real and personal property taxes
$ 42,346
42,411
65
State revenue sharing
12,300
12,517
217
54,646
54,928
282
Expenditures - contracted fire services
54,646
54,646
-
Excess of revenues over
expenditures
-
282
282
Fund balance (deficit), July 1, 1977
(1,850
7,387
9,237
Fund balance (deficit), June 30, 1978
$ JL 850 )
7 669
9.519
Karluk Fire District:
Revenues:
State revenue sharing
705
705
-
Other
Total revenues
50
755
705
(50
(50
Expenditures:
Refund of unearned state shared revenue
-
726
726
Equipment maintenance, inspection and
repair
1,020
-
(1,020)
Training sessions
250
1,155
905
1,270
1,881
611
Excess of revenues-over
expenditures
(515)
(1,176)
(661)
Fund balance (deficit), July 1, 1977
(414
1,810
2,224
Fund balance (deficit), June 30, 1978
$ 929
34
1�563
(Continued)
N
Exhibit M, Cont.
KODIAK ISLAND BOROUGH
Fire and Road District Funds
Statements of Budgeted and Actual Revenues,
Expenditures and Changes in Fund Balance, Continued
Actual
over (under)
Budget . Actual budgeted
Bells Flats Road District:
�:.
Revenues:
Real and personal property taxes
$ -
2,599
2,599
State revenue sharing
13,500
14,512
1,012
Contribution from Anti - recession Fund
25,000
25,000
-
38,500
42,111
3,611
Expenditures and encumbrances - contracted
services - road maintenance, including
encumbrances of $9,195
36,000
32,640
( 3 2 360 )
Excess of revenues over
expenditures and
encumbrances
2,500
9,471
6,971
Fund deficit, July 1, 1977
-
9,471
9,471
Fund balance, June 30, 1978
$ 2,5000
(
See accompanying notes to financial statements.
Exhibit N
KODIAK ISLAND BOROUGH
Debt Service Fund
Balance Sheet
June 30, 1978
Assets
Time certificate of deposit $ 180,000
Cash with fiscal agent 4,946
Due from Capital Projects Fund 30,252
Accrued interest receivable 8,903
$ 2241 1
Liabilities and Fund Balance
Matured bond coupons 4,946
Due to other funds:
School District Operating Fund $ 30,000
Borough General Fund 99 155 39,155
Fund balance 180,000
Contingent liability (note 3)
224��.01
See accompanying notes to financial statements.
Exhibit 0
KODIAK ISLAND BOROUGH
Debt Service Fund
Statement of Revenues, Expenditures and
Changes in Fund Balances
Year ended June 30, 1978
�M
Fund balances, July 1, 1977
Revenues:
Borough General Fund contributions
School District Operating Fund contribution
School District Tobacco Tax Fund contributions
Interest income '
Expenditures:
Principal
Interest
Fiscal agent's fees
Contribution to Borough General Fund
Fund balances, June 30, 1978
Total Schools Hospital
$ 165,000 - 165,000
210,260 180,497 29,763
173,701 173,701 -
61,969 61,969 -
12,203 - 12,203
458,133 416,167 41,966
165,000 165,000 -
264,750 250,125 14,625
1,180 1,042 138
12,203 - 12,203
443,133 416,167 26,966
$ 180 ,000 �s 18�
See accompanying notes to financial statements.
Exhibit P
KODIAK ISLAND BOROUGH
Capital Projects Fund
Balance Sheet
June 30, 1978
Assets
Cash
Accounts receivable:
Department of Housing and Urban Development
Hill- Burton and State Grant Funds
State School Construction Funds
Due from other funds:
Borough General Fund
Federal Revenue Sharing Fund
Land Sales Fund
Liabilities. Encumbrances and Fund Balances
Contracts retainage payable
Accounts payable
Due to Debt Service Fund
Total liabilities
Encumbrances outstanding
Fund balances
$ 81,000
173,235
.. 737
23,112
84,207
72�
$ 746
257,972
179,969
$ 4387
59,101
12,773
30,252
102,126
86,569
249,992
$ 438.687
See accompanying notes to financial statements.
KODIAK ISLAND BOROUGH
Capital Projects Fund
Statement of Revenues, Expenditures, Encumbrances and
Changes in Fund Balances (Deficit)
Year ended June 30, 1978
Fund balance (deficit), July 1, 1977
dd revenues:
HUD Discretionary Funds
Hill- Burton and State Grant Funds
Contributions from other funds:
Borough General Fund
Land Sales Fund
Anti- recession Fund
State Department of Emergency Services
State shared revenue
State School Construction Funds
Prior year encumbrances reinstated
Deduct expenditures =liad encumbrances:
Expenditures
Encumbrances
Total deductions
Fund balances, June 30, 1978
accompanying notes to financial statements.
Old Harbor
Hospital
Landscaping
Kodiak
Water
Improvements
Borough
Total
High School
Project
(note 4)
Building
$ 75,901
162,441
-
(87,040)
-
81,000
-
81,000
-
-
173,235
-
-
173,235
-
70,000
-
-
20,977
9,690
200,000
-
-
-
-
4,783
-
-
-
-
31,461
-
-
-
-
10,632
-
-
-
-
3,737
-
-
-
-
279,729
-
-
254,729
15,700
930,478
162,441
81,000
361,901
25,390
593,917
-
81,000
360,429
25,390
86,569
-
-
1,472
-
680,486
-
81,000
361,901
25,390
$ 249,992
162,441
-
-
-
accompanying notes to financial statements.
Exhibit Q
Economic
Main
Borough
Overall
Hospital
Hospital
Karluk
Other
Parks and
Development
Karluk
Old
Port
Junior
Assembly
Economic
Manager's
Manager's
Larson -Bay
Undesignated
Recreation
Administration
Disaster
Harbor
Lions
High
Chamber
Development
Residence
Residence
School
Capital
Planning
Planning
Rehabilitation
School
School
School
Rehabilitation
Plan
Planning
Construction
Repair
Projects
-
500
-
-
-
-
-
-
-
-
-
-
5,362
-
-
-
-
-
-
-
-
-
-
33,971
-
-
-
-
-
38,391
5,126
9,830
9,250
30,000
54,323
53,080
4,783
-
-
-
-
-
-
-
-
-
-
-
-
-
31,461
-
-
-
-
-
-
-
-
-
10,632
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,117
2,620
-
-
-
-
-
-
-
-
9,300
-
20,777
9,800
31,461
1,117
2,620
38, 391
5,126
9,830
9,250
30,000
54,323
87,051
17,505
9,150
26,216
1,117
2,620
1,211
5,126
9,830
-
-
54,323
-
3,272
150
5,245
-
-
37,180
-
-
9,250
30,000
-
-
1 20,777
9,300
31,461
1, 117
2,620
38,391
5,126
9,830
9,250
30,000
54,323
-
500
-
-
-
87,051
Exhibit R
KODIAK ISLAND BOROUGH
Kodiak Aleutian Mental Health Center
Balance Sheet
June 30, 1978
Assets
Cash, including $40,000 of time certificates of deposit $ 53,263
Patients' receivables $ 24,685
Less allowance for doubtful receivables 7.540
Net patients' receivables 17,145
Due from State of Alaska 32,500
Due from Borough General Fund 1,744
Accrued interest receivable 600
Furniture and equipment, at cost 54,494
$ 159
Liabilities and Fund Balance
Accounts payable 9,623
Payroll taxes accrued and withheld 8,977
Accrued annual leave 5,413
Due to federal government 4,083
Fund balance:
Investment in fixed assets 54,494
Unappropriated 77
Total fund balance 131,650
$ 15746
See accompanying notes to financial statements.
Exhibit S
I
I }
KODIAK ISLAND BOROUGH
Kodiak Aleutian Mental Health Center
Statement of Changes in Fund Balance
Year ended June 30, 1978
Fund balance, July 1, 1977
Add excess of revenues over expenditures
Add furniture and equipment purchases
Fund balance, June 30, 1978
Total Unappropriated
$ 101,878 75,587
1,569 1,569
28,203 -
$ 1IL 6 650 77=
See accompanying notes to financial statements.
Investment
in fixed
assets
26,291
28,203
54
Ex hibit T
KODIAK ISLAND BOROUGH
Kodiak Aleutian Mental Health Center
Statement of Revenues and Expenditures
Year ended June 30, 1978
Senior
Citizens'
Center
Developmental
Homemaker
Total
Program
Disabilities
Grant
Revenues:
From local sources:
Kodiak Island Borough
$ 4,000
4,000
-
-
Fees for services
73,790
55,110
18,680
-
In -kind donations
15,881
15,833
-
48
Other
4,032
4,032
-
-
Total revenues from local sources
97,703
78,975
18,680
48
From state for community mental health services
148,392
148,392
-
From federal grant (note 4)
23,587
23,587
-
-
Senior Citizens' contract
10,680
-
-
10,68
Total revenues
280,362
250,954
18,680
10,728
Expenditures:
Employee expenses:
Salaries
158,061
142,032
11,003
5,026
Payroll taxes
8,745
8,745
-
-
Insurance
(551)
(786)
-
235
Staff training and travel
15,802
7,846
7,441
515
Total employee expenses
182,057
157,837
18,444
5,776
Equipment rental
2,273
2,273
-
-
Printing and advertising
2,062
501
-
1,561
Insurance and bonding
1,096
1,096
-
-
Office rent
8,400
8,400
-
-
Office supplies
2,389
2,389
-
-
Postage
650
622
-
28
Professional and scientific supplies
1,865
1,865
-
-
Telephone and telegraph
3,741
3,687
-
54
Training materials
6,510
3,929
-
2,581
Center program
12,506
12,506
-
-
Provision for doubtful receivables
(4,744)
(4,744)
-
-
Repairs and maintenance
3,514
1,595
1,919
-
Contracted services:
Accountant
9,650
8,850
-
800
Consultant
7,418
-
7,418
-
Psychiatrist
6,027
6,027
-
-
Furniture and equipment
28,203
4,339
23,864
-
Conventions and meetings
4,677
4,677
-
-
Psychological testing services
92
9
-
-
Other
407
407
-
-
Total expenditures
278 ,793
216,348
51 ,645
10,8
Excess of revenues over expenditures
$ 1.569
34,606
Q2 965
72)
See accompanying notes to financial statements.
5
KODIAK ISLAND BOROUGH
School District
Operating Fund
Balance Sheet
June 30, 1978
Assets
Cash
$ 13,687
Accounts receivable:
State of Alaska
$ 344,338
_
Local
6
Total accounts receivable
350,526
Due from Kodiak Island Borough:
General Fund
133,149
Debt Service Fund
30,000
Land Sales Fund
4 .500
Total due from Kodiak Island Borough
167,649
Due from other School District Funds:
Special Revenue Funds
213,143
Cafeteria Fund
.L30
Total due from other School District Funds
213,373
Inventories:
Central stores 68,246 j
Custodial supplies 1.6
3 .
67
Total inventories 84,613
Prepaid insurance 7,247
$ 837
See accompanying notes to financial statements.
Exhibit U
Liabilities and Encumbrances
Accounts payable $ 61,673
Payroll taxes accrued and withheld 156,739
Accrued payroll 141,978
Public employees' and teachers' retirement payable 50,432
Other payroll deductions payable 34,279
Revenue received in advance 270,505
Accrued annual leave 25,735
Due to other School District Funds:
Student Activity Funds $ 557
Tobacco Tax Fund 700
1,257
Encumbrances outstanding:
Prior year 1,310
Current year (including $15,749 in central store's
inventory) 93� 7
Total encumbrances outstanding 94,497
$ 8 . 3 7 095
Exhibit y
KODIAK ISLAND BOROUGH
School District
Operating Fund
Statement of Changes in Fund Balance
Year ended June 30, 1978
Fund balance, July 1, 1977 $
Deduct excess of revenues over expenditures and encumbrances.
Revenues 6,385,389
Expenditures and encumbrances 6,385,389
Fund balance, June 30, 1978 $
See accompanying notes to financial statements.
Exhibit W
KODIAK ISLAND BOROUGH
School District.
Operating Fund
Statement of Estimated and Actual Revenues
Year ended June 30, 1978
Local sources:
Kodiak Island Borough:
Annual appropriation
Custodial and office maintenance
contract
Major maintenance
Rentals:
Village teacherages
K -Hi -C (boat rental)
Admissions to events and school
activities reimbursements
Tuition community college
KIST contract
Interest income
Other
Fund raising - junior high
Total local sources
State sources:
Foundation program:
Regular
Vocational education
Special education
Correspondence
Pupil transportation
Tuition
State aid for retirement of school
construction debt
Total state sources
Federal sources - Public Law 874
Cancellation of prior year encumbrances
Services performed by Kodiak Island
Borough (in -kind)
Estimated Actual
$ 476,655 457,180
22,400 16,096
59,055 14,236
20,480 20,251
15,138 15,136
4,000 8,756
1,500 -
- 16,236
10,269 13,315
- 3,708
500 -
609,997 564,914
3,929,492
3,837,288
269,965
299,788
629,919
749,470
89,988
89,936
141,324
132,238
271,659
202,990
- 173,701
5,332,347 5,485,411
263,234 253,745
- 7,297
74,022
$ 6,20= 6,38 5.389
Actual
over (under)
estimated
(19,475)
(6,304)
(44,819)
(229)
(2)
4,756
(1,500)
16,236
3,046
3,708
(500)
(45,083
(92,204)
29,823
119,551
(52)
(9,086)
(68,669)
173,701
153,064
(9,489
7,297
74,022
17179
See accompanying notes to financial statements.
� "' ,
Exhibit X
KODIAK ISLAND BOROUGH
School District
Operating Fund
Statement of Expenditures and Encumbrances - Budget and Actual
Year ended June 30, 1978
See accompanying notes to financial statements.
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
Regular instruction
$ 2,590,316
2,665,434
9,581
2,675,015
84,699
Vocational education
340,632
287,467
10,586
298,053
(42,579)
Correspondence
68,307
69,454
12,064
81,518
(6,789)
Special instruction
535,030
451,862
595
452,457
(82,573)
Supporting services - pupils
190,976
188,452
472
188,924
(2,052)
Supporting services - instruction
263,790
226,676
26,960
253,636
(10,154)
General support services
776,.014
747,154
5,026
752,180
(23,834)
Operations and maintenance of plant
1,177,093
1,140,020
8,462
1,148,482
(28,611)
Pupil transportation
155,120
164,292
-
164,292
9,172
Nonprogrammed charges
88,300
367,140
3,692
370,832
282,532
$ 6.205,578
66 30
77.438
6.38389
179.811
See accompanying notes to financial statements.
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Balance Sheet
June 30, 1978
Assets
Accounts receivable:
State of Alaska
Other
Total accounts receivable
Due Kodiak Island Borough General Fund
Liabilities and Encumbrances
Accounts payable
Accrued payroll
Payroll withholdings
Due to federal government
Due to School District General Fund
Advances received toward programs
Total liabilities
j
Encumbrances outstanding:
Prior year
Current year
Fund balance - Continuing Education (CE 2)
See accompanying notes to financial statements.
$ 2,639
31.982
Exhibit Y
$ 138,094
10,830
148,924
322.597
$ 471
8,799
15,366
17,256
76,167
213,143
863
331,594
34,621
105,306
$ 471.521
/
E xhibit Z
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances
Year ended June 30, 1978
Continuing Education Programs (CE 2):
Fund balance, July 1, 1977
Revenues from federal sources through the State of
Alaska - foundation
Expenditures and encumbrances:
Certificated salaries
Classified salaries
Health and life insurance
Workmen's compensation
FICA taxes
Retirement contributions - teachers
Retirement contributions - public employees
Instructional services
Postage
Telephone
Rentals
Tuition
Intra- district travel
Out -of- district travel
Mileage reimbursement
Repairs and maintenance
Teaching supplies
Office supplies
Gas and oil
Textbooks
Periodicals
Other instructional media
Audio - visual equipment
Instructional equipment, except audio - visual
Office equipment
Expenditures and encumbrances, carried forward
Actual
Actual
over (tender)
Budget
Expenditures
Encumbrances
Total
budget
S 39,844
-
-
39 ,844
-
245,223
-
-
209,852
( 35,371 )
68,169
79,217
-
79,217
11,048
38,000
36,427
-
38,427
427
6,000
2,496
-
2,496
(3,504)
2,000
1,339
-
1,339
(661)
3, 000
2,376
-
2,376
(624)
5,00
5,515
-
5,515
515
4,000
3,473
-
3,473
(527)
210
-
150
150
(60)
250
245
-
245
(5)
654
128
-
128
(526)
2,500
2,870
153
3,023
523
560
510
20
530
(30)
128
184
-
184
56
950
2,614
-
2,614
1,664
900
149
-
149
(751)
700
338
500
838
138
2,450
1,597
-
1,597
(853)
800
408
-
408
(392)
1,300
1,181
-
1,181
(119)
1,200
953
-
953
(247)
316
304
-
304
(14)
450
356
-
356
(94)
250
-
-
-
(250)
540
63
-
63
(477)
_1
79
3.060
3,139
2,119
141,349
144,822
3,883
148,705
7,356
2 Exhibit Z. Cont.
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Continuing Education Program (CE 2), continued:
Expenditures and encumbrances, brought forward
CE 2 move:
Contracts
Temporary classified salaries
Electrical alterations
Maintenance supplies
Office furniture
Carpet and room dividers
Total expenditures and encumbrances
Cancellation of prior year encumbrances
Fund balance, June 30, 1978
Boarding Home - Special Education:
Fund balance, July I 1977
Revenues from State of Alaska
Expenditures and encumbrances:
Tuition
Transportation
Stipends
Total expenditures and encumbrances
Fund balance, June 30, 1976
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
$ 141,349
_ 144,822
3,BR3
148,705
7,356
3,652
3,094
-
3,094
(558)
655
1,363
-
1,363
708
2,000
1,568
-
1,568
(432)
900
1,324
-
1,324
424
489
1,013
-
1,013
524
7 806
3,507
-
3,507
(4,299
56,851
156,691
3.883
160,574
3,723
-
-
-
16,184
16,184
$ 12
-
�
105.306
( 22.910)
30,917
-
-
(4,271
26,646
3,900
-
-
-
(3,900)
2,758
48
-
48
(2,710)
24,259
26,598
-
26,598
2,339
30,917
26,646
-
26,646
(4
(Continued)
3
Exhibit Z, Cont.
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Boarding Home - Karluk:
Fund balance, July 1, 1977
Revenues:
State of Alaska
Contribution from School Operating Fund
Expenditures and encumbrances:
Stipends
Travel
Utilities
Food
Total expenditures and encumbrances
Fund balance, June 30, 1978
Boarding Home Program:
Fund balance, July 1, 1977
Revenues:
State of Alaska
Contribution from School Operating Fund
Expenditures and encumbrances:
Classified salaries
Health and life insurance
Workmen's compensation
FICA taxes
Retirement contributions - public employees
Professional and technical services
Intra - district travel
Out -of- district travel
Utilities
Stipends - other than cottage home
Stipends - cottage home
Food
Unreimbursed prior year's expenses
Total expenditures and encumbrances
Fund balance, June 30, 1978
Actual
Actual over (under)
Budget Expenditures Encumbrances Total budget
7,642
-
- 9,512
1,870
-
-
- 30
30
7,642
-
- 9,542
1,900
6,480
4,842
- 4,842
(1,638)
380
966
- 966
586
782
1,211
- 1,211
429
- -
2,523
- 2,523
2,523
7,642
9,542
- 9,542
1,900
-
1,009
:19 ,.
1,590
102,130
-
-
102,130
-
102,130
-
8, 410
110,540
8 410
8
-
17,023
17,636
-
17,636
613
1,000
347
-
347
(653)
170
188
-
188
18
990
1,009
-
1,009
:19 ,.
1,590
1,663
-
1,663
73
3,000
3,000
-
3,000
-
1,500
1,466
1,61.1
3,077
1,577
1,350
1,424
911
2,335
985
1,650
5,624
-
5,624
3,974
30,607
26,047
-
26,047
(4,560)
20,250
19,830
-
19,830
(420)
23,000
26,873
-
28,873
5,873
-
911
-
911
911
102,130
108,018
2..522
110,540
8.,410
(Continued)
4 Exhibit Z, Cont.
KODIAK ISLAND BOROUGH
School District,
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Title I:
Fund balance, July 1, 1977
Revenues from federal sources through State of Alaska
Expenditures and encumbrances:
Program director
Certificated salaries
Classified salaries
Health and life insurance
Workmen's compensation
FICA taxes
Retirement contributions - teachers
Retirement contributions - public employees
Teaching supplies
Textbooks
H.I.L.S. management services
Stipends
H.I.L.S. materials
Maintenance services
Total expenditures and encumbrances
Fund balance, June 30, 1978
Title IV B:
Fund balance, July 1. 1977
Revenue from federal sources through State of Alaska
Contribution from School Operating Fund
Total revenues
Expenditures and encumbrances;
instructional media
Duplicating
Total expenditures and encumbrances
Fund balance. June,30. 1978
Actual
Actual over (under)
Budget Expenditures Encumbrances Total budget
82,303 - - 79,712 (2,591
4,700
4,700
-
4,700
-
18,300
19,981
-
19,981
1.681
30,200
27,518
-
27,518
(2.682)
2,057
1,149
-
1,149
(908)
535
480
-
480
(55)
1,770
1,644
-
1,644
(126)
1,546
1,354
-
1,354
(192)
2,845
2,612
-
2,612
(233)
1,000
356
49
405
(595)
300
140
-
140
(160)
4,450
5,054
-
5,054
604
3,600
3,000
-
3,000
(600)
11,000
9,885
-
9,885
(1
-
1,790
-
1,790
1,790
82,303
79,663
49
79,712
(2,591
-
3.575
-
-.
3.575
-
-
-
-
2
2
3, 575
-
-
3.577
2
3,575
3,243
332
3,575
-
-
2
-
2
2
_ 3
3,245
_
332
3,577
2
(Continued)
5 Exhibit 2, Conte
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
Title IV C:
Fund balance, July 1, 1977
$ -
-
-
-
-
Revenues from federal sources through State of Alaska
81,780
-
-
78 ,786
(2,994
Expenditures:
Project coordinator's salary
17,500
17,477
-
17,477
(23)
Classified salaries
12,000
10,211
-
10,211
(1,789)
Health and life insurance
800
537
-
537
(263)
Workmen's compensation
300
277
-
277
(23)
FICA taxes
642
608
-
608
(34)
Retirement contributions - teachers
1,200
1,171
-
1,171
(29)
Retirement contributions - public employees
1,100
963
-
963
(137)
Instructional services
15
14,906
-
14,906
(515)
Postage
270
270
-
270
-
Telephone
1,020
1,075
-
1,075
55
Intra- district travel
13,193
12,631
-
12,631
(562)
Out -of- district travel
5,300
5,293
-
5,293
(7)
Printing and duplicating
6,400
6,360
-
6,360
(40)
Teaching supplies
1,929
1,928
-
1,928
(1)
Textbooks
2,462
2,461
-
2,461
(1)
Periodicals
200
198
-
198
(2)
Instructional media
1,420
1,414
-
1,414
(6)
Instructional equipment
600
386
90
476
(124)
Maintenance services
-
508
-
508
508
Miscellaneous expenses
23
22
- 90
22
(1 )
Total expenditures
81,780
78,696
78,786
(2,994
Fund balance, June 30, 1978
$ -
-
(Continued)
6
Exhibit 2, Cont.
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures. Encumbrances and Changes In Fund Balances, Continued
Title VI B. 1977 -1978:
Fund balance, July 1, 1977
Revenues from federal sources through State of Alaska
Expenditures and encumbrances:
Classified salaries
Health and life insurance
Unemployment insurance
Workmen's compensation
FICA taxes
Retirement contributions - public employees
Professional and technical services
Management services
Postage
Tuition
Intra - district travel
Out -of- district travel
Casual labor
Printing and publications
Teaching supplies
Instructional media - video tapes
Other instructional media
Audio - visual equipment
Other equipment
Total expenditures and encumbrances
Actual
Actual over (under)
Budget Expenditures Encumbrances Total budget
11,030 - - 5.080 (5.950
1,750
1,092
-
1,092
(658)
52
-
-
-
(52)
20
-
-
-
(20)
18
11
-
11
(7)
107
66
-
66
(41)
206
103
-
103
(103)
2,048
-
-
-
(2,048)
452
40
-
40
(412)
50
-
-
-
(50)
200
700
-
700
500
714
-
-
-
(714)
-
909
472
1,381
1,381
150
150
-
150
-
1,000
-
814
814
(186)
1,050
-
132
132
(918)
281
-
-
-
(281)
1,578
-
-
-
(1,578)
518
-
-
-
(518)
836
-
591
591
245)
11,030
3 1 071
2,009
5,080
(5,950
Fund balance. June 30, 1978 $
(Continued)
7 Exhibit Z, Cont.
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Actual
Actual over (under)
Budget
Expenditures
Encumbrances Total
budget
Title VI B, 1976 -1977%
Fund balance, July 1, 1977
Revenuess
Revenues from federal sources through State of Alaska
7,489
-
- 6,565
(924)
Contribution from School Operating Fund
-
-
- LS
15
Total revenues
7,489
-
- 6,580
909)
Expenditures and encumbrances:
Health and life insurance
-
25
- 25
25
Intra - district travel
650
483
- 483
(167)
Teaching supplies
2,600
2,371
- 2,371
(229)
Textbooks
800
620
- 620
(180)
Periodicals
400
314
- 314
(86)
Equipment
3,039
2,767
- 2,767
272)
Total expenditures and encumbrances
_ 7,489
_ 6,580
- 6,580
909)
Fund balance, June 30, 1978
$ -
- -
-
Comprehensive Employment Training Act /Youth Work Experiences
Fund balance, July 1, 1977
-
-
- -
-
Revenues
Revenues from federal sources through State of Alaska
9,603
-
- 8,274
(1,329)
Unaccrued revenues from prior year
-
-
- 1,352
1,352
Total revenues
9,603
-
- 9,626 "
23
Expenditures and encumbrances;
Salaries
8,170
7,443
- 7,443
(727)
Workmen's compensation
82
75
- 75
(7)
FICA taxes
478
444
- 444
(34)
Management services
725
312
- 312
(413)
Local transportation
148
-
- -
(148)
Contribution to School Operating Fund
-
1,352
- 1,352
1,352
Total expenditures and encumbrances
9,603
9,626
- 9,626
23
Fund balance, June 30, 1978
$ -
-
s - -
-
(Continued)
a
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Exhibit Z. Cont.
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budg
Bilingual- Bicultural Program, 1977 -1978:
Fund balance, July 1, 1977
$ -
-
-
-
-
Revenues:
Revenues from federal sources through State of Alaska
30,614
-
-
27,769
(2,845)
Contribution from School Operating Fund
-
-
-
367
367
Total revenues
30,614
-
-
28,136
(2
Expenditures and encumbrances:
Certificated salaries
24,979
22,380
-
22,380
(2,599)
Substitute teachers' salaries
570
1,282
-
1,282
712
Health and life insurance
825
825
-
825
-
Workmen's compensation
256
237
-
237
(19)
FICA taxes
60
76
-
76
16
Retirement contributions - teachers
1,674
1,499
-
1,499
(175)
Intra- district travel
591
316
61
377
(214)
Out -of- district travel
252
-
-
-
(252)
Mileage reimbursement
84
67
-
67
(17)
Duplicating
500
276
-
276
(224)
Textbooks
300
-
120
120
(180)
Instructional media
523
630
-
630
107
Unreimbursed prior year's expenditures
-
367
-
367
367
Total expenditures and encumbrances
30,614
27,955
181
28,136
(2
Fund balance, June 30, 1978
$ -
-
-
-
-
Bilingual - Bicultural 11:
Fund balance, July 1, 1977
-
-
-
-
-
Revenues from federal sources through State of Alaska
5,000
-
-
4,587
413)
Expenditures and encumbrances:
Management services
3,280
3,280
-
3,280
-
Tel.ephone
50
-
-
-
(50)
Intra - district travel
970
85
-
85
(885)
Out -of- district travel
500
909
-
909
409
Duplicating
200
313
-
313
113
Total expenditures and encumbrances
5,0
4,587
_ -
4,587
(413
Fund balance, June 30, 1.978
$ -
-
-
-
-
(Continued)
9
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Bilingual - Bicultural Program, 1976 -1977:
Fund balance, July 1, 1977
Revenues from federal sources through State of Alaska
Expenditures and encumbrances:
Certificated
Health and life insurance
Workmen's compensation
Retirement contributions - teachers
Contracted services
Duplicating
Miscellaneous
Total expenditures and encumbrances
Fund balance, June 30, 1978
Miscellaneous 1976 -1971 Special Revenue Funds:
Fund balance. July 1, 1977
Contribution from School Operating Fund
Prior year unreimbursed expenditures
Fund balances, June 30, 1978
Exhibit Z, Cont.
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances Total
budget
6,334
-
- 6,121
213)
2,035
2,035
- 2,035
-
150
150
- 150
-
21
20
- 20
(1)
137
136
- 136
(1)
3,750
3,750
- 3,750
-
30
30
- 30
-
211
-
- -
211)
6.334
6,121
- 6,121
(213
2
- 2.990
2,990
-
-
2,990
- 2
2,990
(Continued)
10
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Indian Education Act Program, 1977 -1978:
Fund balance, July 1, 1977
Revenues from federal sources
Expenditures and encumbrances:
Manager and professional saalartes
Certificated salaries
Classified salaries
Substitute teachers' salaries
Health and life insurance
Workmen's compensation
FICA taxes
Retirement contributions - teachers
Retirement contributions - public employees
Instructional services
Postage
Telephone
Intre- district travel
Out -of- district travel
Local transportation
Printing and duplicating
Teaching supplies
Office supplies
Small tools and equipment
Village lunch program
Textbooks
Other instructional media
Audio - visual equipment
Instructional equipment
Miscellaneous expenditures
H.I.L.S.:
Management systems
Stipends
Intre- district travel
Teaching supplies
Other instruction media
Audio- visual equipment
Total expenditures and encumbrances
Fund balance, June 30, 1978
Exhibit Z, Cont.
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
141,346
-
-
139,438
(1,908
15,000
14,930
-
14,930
(70)
18,857
14,649
-
14,649
(4,208)
2,892
3,045
-.
3,045
153
1,000
495
-
495
(505)
838
675
-
675
(163)
368
329
-
329
(39)
176
202
-
202
26
2,500
1,982
-
1,982
(518)
274
139
-
139
(135)
6,821
4,268
350
4,618
(2,203)
100
100
-
100
-
700
677
-
677
(23)
18,341
16,456
2,729
19,185
844
700
2,180
417
2,597
1,897
470
308
-
308
(162)
2,100
1,165
700
1,865
(235)
10,767
5,492
8,457
13,949
3,182
205
114
-
114
(91)
15,845
13,481
3,468
16,949
1,104
10,000
6,770
-
6,770
,,,,(3,230)
920
204
750
954
34
350
312
-
312
(38)
1,565
325
1,129
1,454
(111)
4,413
1,947
4,762
6,709
2,296
300
182
25
207
(93)
10,263
10,215
-
10,215
(48)
2,100
2,100
-
2,100
-
900
928
-
928
28
3,545
3,797
-
3,797
252
8,046
8,194
-
8,194
148
990
990
-
990
-
141,346
116,651
22 ,787
139,438
(1
(Con ti oasis
_ _ m
11
KODIAK ISLAND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Community Schools Program:
Fund balance, July 1, 1977
Revenues from State of Alaska
Expenditures and encumbrances:
Program director
Classified salaries
Health and life insurance
Workmen's compensation
FICA taxes
Retirement contributions - teachers
Retirement contributions - public employees
Postage
Telephone
Tuition
Intra - district travel
Out -of- district travel
Printing and duplicating
Teaching supplies
Total expenditures and encumbrances
Fund balance, June 30, 1978
Career Education:
Fund balance, July 1, 1977
Revenues from State of Alaska
Expenditures and encumbrances:
Classified salaries
Health and life insurance
Workmen's compensation
FICA taxes
Retirement contributions - public employees
Printing and publishing
Total expenditures and encumbrances
Fund balance, June 30, 1978
Exhibit Z, Cont.
(Continued)
Actual
Actual
over (under)
Budget
Expenditures Encumbrances
Total
budget
23,928
- -
22,532
(1,396)
15.,000
14,930 -
14,930
(70)
2,200.
2,441 -
2,441
241
830
493 -
493
(337)
172
173 -
173
1
129
161 -
161
32
1,005
1,001 -
1
(4)
207
230 -
230
23
150
150 -
150
-
200
200 -
200
-
1,300
- -
-
(1,300)
400
68 -
68
(332)
B00
722 -
722
(78)
1,100
1,731 -
1,731
631
435
103 129
232
(203
23,928
22,403 129
22,532
(1,396
- -
(1
279
1,424
1,105
174 -
174
(931)
1.00
75 -
75
(25)
30
2 -
2
(28)
85
10 -
10
( 75)
90
16 -
16
(74)
14
2 -
2
(1 2)
1,424
_ 279 - _
279
(1,145
(Continued)
12
KODIAK M AND BOROUGH
School District
Special Revenue Funds
Combined Statements of Budgeted and Actual Revenues,
Expenditures, Encumbrances and Changes in Fund Balances, Continued
Out -of -State Tuition:
Fund balance, July 1, 1977
Revenues from federal sources
Contribution from School Operating Fund
Total revenues
Expenditures and encumbrances:
Tuition
Room and board
Out -of- district travel
Unreimbursed prior year's expenditures
Total expenditures and encumbrances
Fund balance, June 30, 1978
Vocational Rehabilitation:
Fund balance, July 1, 1977
Revenues from federal sources through State of Alaska
Expenditures - salaries
Fund balance, June 30, 1978
See accompanying notes to financial statements.
Ex hibit Z, Cont.
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances Total
budget
20,168
-
- 14,562
(5,606)
-
-
- 351
351
20,168
-
- 1 4 2 913
(5,255
6,600
4,273
- 4,273
(2,327)
11,550
8,547
- 8,547
(3,003)
2,018
1,742
- 1,742
(276)
-
351
- 351
351
20,168
14,913
- 14,913
(5,255
-
-
- 2,796
2,796
-
2,796
- 2,796
2,796
KODIAK ISLAND BOROUGH
School District
Cafeteria__Fund
Balance Sheet
June 30, 1978
Assets
Cash
Accounts receivable
C Due from State of Alaska
Inventory, including $6,675 of USDA food inventory
Liabilities,.Encumbrances and Fund Balance
Liabilities:
Due to School Operating Fund
Payroll withholdings
Total liabilities
Encumbrances outstanding, including $8,350 of food inventory
Fund balance
Exhibit AA
$ 8,252
120
3,114
30,673
$ 4259
230
3,773
4,003
8,788
29,368
$ 42® 9
See accompanying notes to financial statements.
r
Exhibit BB
KODIAK ISLAND BOROUGH
School District
Cafeteria-Fund
Statement of Changes in Fund Balance
June 30, 1978
Fund balance, July 1, 1977
Additions (deductions) - excess of
expenditures over revenues
Fund balance, June 30, 1978
Total Unappropriated Appropriated
$ 44,402 44,402 -
( 15,034 ) ( 15 2 034 ) -
$ 29� 29
See accompanying notes to financial statements.
is
Exhibit CC
KODIAK ISLAND BOROUGH
School District
Cafeteria Fund
Statement of Budgeted and
Actual Revenues and Expenditures
Year ended June 30, 1978
Actual
over (under)
Budget Actual budget
C
Revenues:
Food sales
Contributions from federal government for
food expenditures
Indian Education Act
Food commodities donated by federal
government
Total revenues
Expenditures:
.Cost of food used
Salaries
Employee benefits
Equipment
Supplies, including encumbrances of $438
Utilities
Other
Total expenditures
Excess of expenditures over revenues
$ 69,592
65,690
(3,902)
47,598
45,680
(1,918)
7,102
6,770
(332)
923
11,656
10,733
125,215
129,796
4,581
41,571
58,250
16,679
61,500
62,440
940
14,920
14,446
(474)
300
1,243
943
3,782
3,495
(287)
2,772
4,657
1,885
370
299
(71
125,215
144,830
19,615
$ ��
15,034
1504
See accompanying notes to financial statements.-
Exhibit DD
KODIAK ISLAND BOROUGH
School District
Tobacco Tax Fund
Balance Sheet
June 30, 1978
Assets
Cash $ 145
Due from School District General Fund 700
$ 845
Fund Balance
Fund balance $ 845
Statement of Revenues, Expenditures and
Changes in Fund Balance
Year ended June 30, 1978
Fund balance, July 1, 1977 $ 845
Revenue - State of Alaska revenue sharing 61,969
62,814
Less contribution to Borough Debt Service Fund 61,969
Fund balance, June 30, 1978 $
See accompanying notes to financial statements.
Exhibit EE
KODIAK ISLAND BOROUGH
School District
Student Activity Funds
Balance Sheets
June 30, 1978
Assets
C Cash
Accounts receivable
Due from School District General Fund
Inventory of items for sale
Total
$ 32,522
1,277
557
1,205
$ 35
Junior
High high
school school
26,487 2,978
1,277 -
557 -
1,205 -
29 . 2.978
Liabilities, Encumbrances and Fund Balances
Accounts payable
Encumbrances outstanding, including $560 in
inventory
Fund balances
6,799
6,799 -
2,355
2,355 -
26,407
20,372 2,978
$ 35
29.526 2,978
Elementary
schools
3,057
3.057
3,057
3.057
See accompanying notes to financial statements.
Exhibit FF
KODIAK ISLAND BOROUGH
School District
Student Activity Funds
Statement of Revenues, Expenditures, Encumbrances
and Changes in Fund Balances (Deficits)
Year ended June 30, 1978
Fund balances_
Fund balances
(deficits)
(deficits)
July 1, 1977
Revenues
Expenditures
Encumbrances
June 30, 1978
High school:
Student council
$ 4,559
8,852
4,846
-
8,565
Athletics
2,483
26,441
24,988
740
3,196
Music
389
2,198
2,516
18
53
Publications
2,792
9,978
13,050
-
(280)
Classes
1,202
5,274
3.358
417
2,701
Clubs:
Art
50
444
395
-
99
Cheerleaders
154
441
548
-
47
Auto
(173)
173
-
-
-
Continuing Education (CE 2)
43
1,112
915
150
90
Drama
48
256
115
-
189
Drill Team
(210)
210
-
-
-
Elvani- Foxfires
10
7,031
7,701
-
(660)
Future Business Leaders
443
-
-
-
443
Future Homemakers
20
-
-
-
20
Girls' Athletic Association
4
-
-
-
4
Matmaids
371
9
308
-
72
Metals
2,595
315
1,289
100
1,521
National Honor Society
69
201
270
-
-
Pep
243
654
262
370
265
Photo
237
-
221
-
16
Survey
42
-
-
-
42
U.I.C.A.
113
21
66
-
68
Video Tape Recorder
160
-
160
-
-
Wood Shop
738
22
60
-
700
Native Youth Organization
-
200
38
-
162
Gymnastics
-
BOB
204
-
604
Alumni games
232
-
-
-
232
Miscellaneous
807
6.589
6,983
-
413
High school pictures
610
400
30
-
980
Resale items
630
1,205
1.205
-
830
Total high school
18.861
72,834
69.528
1.795
20,372
(Continued)
2
Exhibit FF, Con
KODIAK ISLAND BOROUGH
School District
Student Activity Funds
Statement of Revenues, Expenditures, Encumbrances
and Changes in Fund Balances (Deficits), Continued
Junior high school:
Student council
Yearbook
Athletics
Clubs:
Cheerleaders
Journalism
Resale items
Hiscellaneous
Total junior high school
Elementary schools
Fund balances Fund balances
(deficits) (deficits)
July 1, 1977 Revenues Expenditures Encumbrances June 30, 1978
$ 100
7
26
- 81
204
1,469
1,826
- (153)
2,107
897
927
- 2,077
22
212
234
- -
64
21
-
- 85
-
2,572
2,572
- -
557
925
594
- 888
3,054
6,103
6,179
- 2,978
4,450
11,827
13,220
- 3,057
$ 26.365
90.764
88.927
1.795 26.407
See accompanying notes to financial statements.
Exhibit GG
KODIAK ISLAND BOROUGH
Statement of General Long -term Debt
June 30, 1978
Amount Available and to be Provided
for the Payment of General Long -term Debt
Term bonds:
Amount available in Debt Service Fund
Amount to be provided
Serial bonds - amount to be provided
$ 180,000
120,000
300,000
3.830.000
$ 4.1
General Long -term Debt Payable
Term bonds payable
Serial bonds payable
See accompanying notes to financial statements.
300,000
3,830,000
$ 4.13
KODIAK ISLAND BOROUGH
Statement of Bonds Payable
June 30, 1978
General
obligation bonds
Term bonds - hospital
building
Serial bonds - school
building
Interest
Rate Date
4.875% 11 /1; 5/1 5/1/67 5/1/87 $
3.625
9/1;
3/1
3/1/65
1/1/79
3.875
9/1;
3/1
3/1/65
3/1/85
5.75
9/1;
3/1
1/1/67
9/1/78
5.00
9/1;
3/1
1/1/67
9/1/88
5.00
8/1;
2/1 .
4/1/74
8/1/85
7.25 8/1; 2/1 8/1/74 8/1/92
Final
Issue maturity
date date
See accompanying notes to financial statements.
Annual
serial payments
Amount Date
25,000
1979
25,000
1980 -1985
50,000
1978
50,000
1979 -1987
125,000
1978
130,000
1979
140,000
1980
145,000
1981
150,000
1982
160,000
1983
195,000
1984
210,000
1985
215,000
1986
235,000
1987
250,000
1988
270,000
1989
290,000
1990
310,000
1991
3300 00
1992
Exhibit HH
C.
1,900,000 1,900,000 - 1,900,000
4,800,000
4,765,000
Fund balance - term bonds
Bonds
3,830,000
Over (under)
Authorized
Issued
Retired
Outstanding
Requirement Actual requirement
935�
4,13
$ 300,000
300,000
-
300,000
180,000 180,000 -
350,000
315,000
290,000
25,000
- - -
150,000
150,000
-
150,000
- - -
300,000
300,000
250,000
50,000
- - -
450,000
450,000
-
450,000
- - -
1,650,000
1,650,000
395,000
1,255,000
- - -
1,900,000 1,900,000 - 1,900,000
4,800,000
4,765,000
935,000
3,830,000
$ 55,10
5.065,OOO
935�
4,13
180.000 180.000 -
KODIAK ISLAND BOROUGH
Notes to Financial Statements
June 30, 1978
(1) Summary of Significant Accounting Policies
Basis of Presentation
The Kodiak Island Borough, including the Kodiak Island Borough School Dis-
trict, uses the modified accrual method of accounting in which expenditures
other than accrued interest on general long -term debt are recorded at the
time liabilities are incurred, and the revenues are recorded when received
in cash, except for material revenues which are accrued to properly reflect
revenues earned.
Inventories
Inventories are valued at the lower of cost (first -in, first -out) or market
(net realizable value), except for the USDA food inventory which is
recorded in the Cafeteria Fund at replacement market.
Retirement Plans
All full -time employees, except the Mental Health Center employees, partici-
pate in either the'Public Employees' Retirement System (PERS) or the
Teachers' Retirement System (TRS). The Borough and School District accrue
pension expense which includes current costs and amortization of prior
service costs. The policy is to fund pension cost accrued.
Annual Leave
Annual leave is accrued as earned by employees and recorded as an expenditure
in the period earned.
(2) Retirement Plans
Total pension expense under PERS and TRS, relating to employees of the Kodiak
Island Borough and Kodiak Island School District, covered by the accompany-
ing financial statements for the year ended June 30, 1978 is as follows:
Borough School District
PERS $ 13,199 92,264
TRS - 228,010
$ 139 3204
The Borough joined PERS in January 1978, and their portion of actuarially
computed value of vested benefits is unavailable.
The School District's portion of the actuarially computed value of vested
benefits for PERS as of December 31, 1976 (the date of the latest available
actuarial report for past service benefits) is $109,019.
(Continued)
2
KODIAK ISLAND BOROUGH
Notes to Financial Statements
The School District's portion of the actuarially computed value of vested
benefits over the total of the pension fund for TRS is not available as all
employer contributions are commingled. As of June 30, 1976 (the latest
date information is available) the funding ratio of TRS was approximately
55%.
Contributions to these plans are a percentage of eligible gross wages made by
both the employer and employee as follows:
1977 -1978 1978 -1979
Borough PERS PERS
Employee 4.25% 4.25
Borough 10.48 11.14
Total $ 1473% 15.39
1977 -1978 1978 -1979
School District PERS TRS PERS TRS
Employee 4.25% 7.00 4.25 7.00
School District 9.43 6.70 11.97 7.06
Total 13.68% 13.70 16.22 14.06
(3) Refunding Bonds
During 1974 and 1975, the Borough issued "refunding bonds" of $4,000,000 and
�. $2,350,000, respectively. The proceeds from the "refunding bonds" have
been invested in U.S. Government securities at an interest rate which will
result in a return of proceeds that when added to the securities principal
balances will be sufficient to meet the interest and principal requirements.
Accordingly, the investments in the securities and the current bonds pay-
able obligations of $3,495,000 and $2,250,000 are not reflected in the
financial statements.
(4) Mental Health Center
The final funding year of the Federal Public Health Services Staffing Grant
ended February 28, 1978. This grant, representing 8:4% of current year
revenues, will not be renewed. Management does not feel that this will
have a material adverse effect on operations.
(Continued)
3
KODIAK ISLAND BOROUGH
Notes to Financial Statements
(5) Federal Revenue Sharing and Anti- recession Fiscal Assistance Program
Requirements
The Borough had minor deviations from Federal Revenue Sharing and Anti -
recession Fiscal Assistance Program requirements. In management's opinion,
the effect of these deviations will not materially alter the financial
position of the Federal Revenue Sharing and Anti- recession Revenue Funds.
(6) Contingency
The Borough and the Lutheran Hospitals and Homes Society of America imple-
mented an operating agreement whereby the Society will operate the Borough-
owned hospital for five years from May 15, 1978. As consideration for the
operational and administrative services furnished by the Society, the
Borough agreed to fund any operating deficits incurred by the Society
resulting from operation of the hospital, and to distribute such amount at
periodic intervals should deficits occur. Based on prior experience, the
Borough Assembly has appropriated $60,000 for 1978 -1979 hospital operations.
i
KODIAK ISLAND BOROUGH
School District
General Fund
Schedule of Expenditures and Encumbrances - Budget and Actual
Year ended June 30, 1978
Schedule 1
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
Regular instruction:
Certificated salaries
$ 2,146,634
2,237,036
-
2,237,036
90,402
Classified salaries
79,169
78,408
-
78,408
(761)
Substitute teachers' salaries
38,445
37,306
-
37,306
(1,139)
Employee benefits:
Employee insurance
48,136
42,155
-
42,155
(5,981)
FICA contributions
4,637
7,199
-
7,199
2,562
Retirement contributions - teachers
143,825
152,629
-
152,829
9,004
Retirement contributions - public employees
6,960_
5,850
-
5,650
(1,110)
Teaching supplies
60,550
56,350
3,800
60,150
(400)
Instructional media:
Textbooks
30,020
22,019
2,832
24,851
(5,169)
Library books
7,814
6,420
81
6,501
(1,313)
Periodicals
1,652
1,256
-
1,256
(396)
Equipment
19,061
16,372
2,787
19,159
98
Small tools and equipment
3,413
2,234
81
2,31
(1,098)
Total regular instruction
2,590,316
2,665,434
9,581
2,675,015
84,699
Vocational education:
Certificated salaries
227,238
195,618
-
195,618
(31,620)
Classified salaries
2,086
-
-
-
(2,086)
Substitute teachers' salaries
4,400
2,641
-
2,641
(1,759)
Employee benefits:
Employee insurance
6,556
5,400
-
5,400
(1,156)
FICA contributions
13
163
-
163
150
Retirement contributions - teachers
15,183
11,429
-
11,429
(3,754)
Travel
1,400
1,374
-
1,374
(26)
Electricity
180
183
-
183
3
Repairs and maintenance
5,175
2,022
2,504
4,526
(649)
Teaching supplies
17,840
16,087
1,589
17,676
(164)
Maintenance supplies
3,520
1,874
299
2,173
(1,347)
Small tools and equipment
8,452
5,527
946
6,473
(1,979)
Gas and oil
1,750
903
247
1,150
(600)
Instructional media:
Textbooks
2,564
2,305
104
2,409
(155)
Periodical's
50
12
-
12
(38)
Other Instructional media
4,000
3,984
-
3,984
(16)
Equipment
34,700
37,396
4,897
42,293
7,593
Boat insurance
5,000
-
-
-
(5,000)
Slip rental
225
441
-
441
216
Miscellaneous expenses
300
108
-
! 10
(19 2)
Total vocational education
340,
287,467
10,586
298,051
(
(Continued)
2
KODIAK ISLAND BOROUGH
School District
General Fund
Schedule of Expenditures and Encumbrances - Budget and Actual, Continued
Schedule 1, Cont.
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
Correspondence:
Management and professional services
$ 7,775
7,317
-
7,317
(458)
Certificated salaries
27,370
32,790
-
32,790
5,420
Classified salaries
6,496
1,368
-
1,368
(5,128)
Employee benefits:
Employee insurance
900
667
-
667
(233)
FICA contributions
-
81
-
81
81
Retirement contributions - teachers
2,354
2,687
-
2,687
333
Professional and technical services
15,000
8,002
5,350
13,352
(1,648)
Communications
500
11
-
11
(489)
Travel
6,000
5,303
191
5,494
(506)
Other purchased services
2,000
2,441
-
2,441
441
Teaching supplies
4,000
3,209
975
4,184
184
Instructional media
12,212
5,151
565
5,716
(6,496)
Equipment
3,700
427
3,522
3,949
249
Carpet
-
-
1,461
_ 1,461
1,461
Total correspondence
88,307
69,454
12,064
_ 81,518
(6,789)
Special instruction:
Certificated salaries
378,899
320,624
-
320,624
(58,275)
Classified salaries
79,799
68,703
-
68,703
(11,096)
Substitute teachers' salaries
2,200
2,385
-
2,385
185
Employee benefits:
Employee Insurance
11,525
8,772
-
8,772
(2,753)
FICA contributions
5,256
4,285
-
4,285
(971)
Retirement contributions - teachers
25,386
21,482
-
21,482
(3,904)
Retirement contributions - public employees
6,178
3,947
-
3,947
(2,231)
Professional and technical services
825
865
-
865
40
Travel
5,825
4,534
16
4,550
(1,275)
Teaching supplies
8,169
8,139
417
8,556
287
Instructional media:
Textbooks
3,296
2,810
11
2,821
(475)
Library books
792
321
-
321
(471)
Periodicals
200
33
71
104
(96)
Other instructional media
3,662
3,129
80
3,209
(453)
Equipment
809
785
-
785
(24)
Office supplies
200
266
-
266
66
Small tools and equipment
584
482
-
482
(102)
Other
1,325
300
-
300
(1,025
Total special instruction
535,030
451,862
595
452,457
(82
(Continued)
3
KODIAK ISLAND BOROUGH
School District
General Fund
Schedule of Expenditures and Encumbrances - Budget and Actual, Continued
Supporting services - pupils:
Certificated salaries
Classified salaries
Employee benefits:
Employee insurance
FICA contributions
Retirement contributions - teachers
Retirement contributions - public employees
Travel
Postage
Teaching supplies
Other supplies
Health services
Periodicals
Equipment
Total supporting services - pupils
Supporting services - instruction:
Managerial and professional salaries
Certificated salaries
Classified salaries
Employee benefits:
Employee insurance
FICA contributions
Retirement contributions - teachers
Retirement contributions - public employees
Tuition reimbursement
Professional and technical services
Stipends
Postage
Travel
Repairs and maintenance
Teaching supplies
Office supplies
Other supplies
Textbooks
Library books
Periodicals
Instructional media
Equipment
Total supporting services - instruction
Schedule 1, Cont.
(Continued)
Actual
Actual
over (under)
Budget Expenditures
Encumbrances
Total
budget
S 130,459
125,738
-
125,738
(4,721)
26,507
32,858
-
32,858
6,351
3,415
2,625
-
2,625
(790)
1,405
1,564
-
1,564
159
8,871
8,465
-
8,465
(406)
2,225
2,218
-
2,218
(7)
4,732
4.143
-
4,143
(589)
300
300
-
300
-
3,370
1.909
61
1.970
(1,400)
2.350
1,451
342
1,793
(557)
6,758
6,983
60
7,043
285
550
164
9
173
(377)
34
34
-
34
-
190,976
188.452
47
188,92
(2,052
56,503
56,450
-
56.450
(53)
26,748
26.748
-
26.748
-
31,566
31,657
-
31,657
91
2,921
3.044
-
3,044
123
2,361
2,663
-
2,663
302
4.640
4.696
-
4.696
56
3,756
4.197
-
4.197
441
3.300
4,825
-
4,625
1,525
46,000
25.505
-
25,505
(20.495)
2,500
-
-
-
(2,500)
160
-
-
-
(160)
4,925
4,750
-
4,150
(175)
7.150
6,710
754
7,464
314
6.770
1,941
209
2,156
(4,614)
5.019
2,960
1,727
4,687
(331) '
200
212
-
212
12
3.410
13
-
13
(3,397)
8.475
8,712
50
8,762
287
1,206
1,234
-
1,234
28
27,900
24,637
21.568
46,205
18,305
18.280
15.716
2.652
18,368
88
263,790
226,676
26,960
253,636
( 10.154 )
(Continued)
4
KODIAK ISLAND BOROUGH
School District
General Fund
Schedule of Expenditures and Encumbrances - Budget and Actual, Continued
General support services:
Managerial and professional salaries
Classified salaries
Regular head teachers
Employee benefits:
Employee insurance
Workmen's compensation
FICA contributions
Retirement contributions - teachers
Retirement contributions - public employees -
Professional and technical services
Legal fees
Postage
Insurance (fidelity bond)
Rentals
Tuition
Travel
Printing and publishing
Repairs and maintenance
Other supplies
Warehouse inventory
Small tools and equipment
Office supplies
Diplomas
Professional literature
Other instructional media
Equipment
Dues and fees
Miscellaneous expense
Total general support services
Schedule 1, Cont.
(Continued)
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
$ 244,355
241,353
-
241,353
(3,002)
275,858
270,436
-
270,436
(5,422)
9,318
9,227
-
9,227
(91)
18,915
24,689
-
24,689
5,774
38,059
39,219
-
39,219
1,160
15,177
15,738
-
15,738
561
16,996
16,469
-
16,469
(527)
25,197
27,552
-
27,552
2,355
8,800
6,635
53
6,688
(2,112) .
12,200
21,331
-
21,331
9,131
8,462
7,355
-
7,355
(1,107)
1,302
1,054
-
1,054
(248)
23,349
10,288
487
10,775
(12,574)
1,220
1,545
-
1.545
325
33,811
35,911
994
36,905
3,094
8.760
10,507
193
10.700
1,940
500
9
406
415
(85)
4.100
5,398
545
5.943
1,843
-
(18.710)
-
(18,710)
(18,710)
300
45
-
45
(255)
8,798
5.042
379
5.421
(3,377)
500
500
-
500
-
1.000
969
-
969
(31)
2.000
1,935
-
1,935
(65)
10.262
7.333
1,969
9,302
(960)
5.275
4.921
-
4,921
(354)
1,500
403
-
403
(1 1 097
776.014
747.154
5.026
752,180
( 23.834 )
(Continued)
5 Sc hedule 1, Cont. -
KODIAK I.SIAND BOROUGH
School District
General Fund
Schedule of Expenditures and Encumbrances - Budget and Actual, Continued
Operation and maintenance of plant:
Managerial and professional salaries
Classified salaries
Employee benefits:
Employee insurance
FICA contributions
Retirement contributions - public employees
Telephone
Rentals
Travel
Utilities:
Fuel for heating
Other utilities
Repairs
Maintenance supplies
Janitorial supplies
Office supplies
Small tools and equipment
Gas and oil
Equipment
Freight to villages
Contracted repairs and maintenance
Total operation and maintenance of plant
Pupil transportation
Nonprogrammed charges:
High school students' activities
Junior high students' activities
Contribution to Borough Debt Service Fund
Special Revenue Funds
In -kind services performed by the Borough - audit fee
In -kind services performed by the Borough - insurance
Clearing accounts
KMXT contract
Total nonprogrammed charges
Totals
Actual
Actual
over (under)
Budget
Expenditures
Encumbrances
Total
budget
$ 69,643
73,884
-
73,884
4,241
369,138
378,645
-
378,645
9,507
15,860
9,051
-
9,051
(6,809)
23,803
26,554
-
26,554
2,751
40,245
'36,822
-
36,822
(3,423)
27,485
30,952
-
30,952
3,467
27,416
31,149
-
31,149
3,733
15,675
19,393
90
19,483
3,808
191,751
174,219
-
174,219
(17,532)
184,524
203,050
-
203,050
18,526
5,000
6,841
-
6,841
1,841
98,050
92,901
7,060
99,961
1,911
16,700
12,676
-
12,676
(4,024)
100
29
90
119
19
675
894
-
894
219
3,000
3,055
-
3,055
55
22,108
1,222
23,330
(843)
. 24,173
3,300
2,962
-
2,962
(338)
60,555
14
-
14,835
( 45,720 )
1,177,093
1,140,020
8,462
1,148,482
( 28,611 )
155,120
164,292
-
164,292
9,172
76,535
81,630
513
82,143
5,608
11,765
8,516
50
8,566
(3,199)
-
173,701
-
173,701
173,701
-
10,815
-
10,815
10,81.5
-
14,000
-
14,000
14,000
-
60,022
-
60,022
60,022
-
2,220
3,129
5,349
5,349
-
16,236
-
16,236
16,236
_
88,300
367,140
3 ,692
370,
282,53
$ 6
6.307.951
77.438
6 085,382
179.811