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CAFR FY1978KODIAK ISIAAND BOROUGH Financial Statements .Tune 30, 1978 (With Accountants' Report Thereon) J r ' 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