Loading...
CAFR FY1979KODIAK ISIAND BOROUGH Financial Statements and Schedules 3une 30, 1979 (With Accountants' Report Thereon) i� x XN • Co KODIAK ISLAND BOROUGH Table of Contents Accountants` Report Exhibit Combined Balance Sheets, Various Funds A Borough - General Fund: Balance Sheet B Statement of Changes in Fund Balance C Statement of Estimated and Actual Revenues D Statement of Expenditures and Contributions - Budget and Actual E Federal Revenue Sharing Fund: Balance Sheet F Statement of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balance (Deficit) G Anti- recession Fund: Balance Sheet H Statement of Revenues, Expenditures and Changes in Fund Balance I Land Sales Fund: Balance Sheet J Statement of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balance K Day Care Assistance Fund: Statement of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balance L Building Fund: Balance Sheet ' Statement of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balance N Fire and Road District Funds: Balance Sheets 0 Statements of Budgeted and Actual Revenues and Expenditures and Changes in Fund Balances (Deficits) P Debt Service Fund: Balance Sheet Q Statement of Revenues, Expenditures and Changes in Fund Balances R Capital Projects Fund: Balance Sheet S Statements of Revenues, Expenditures, Encumbrances and Changes in Fund Balances (Deficit) T 2 KODIAK ISLAND BOROUGH Table of Contents Exhibit Kodiak Aleutian Mental Health Center: Balance Sheet U Statement of Changes in Fund Balance V Statement of Revenues and Expenditures W School District - Operating Fund: Balance Sheet X Statement of Changes in Fund Balance Y Statement of Estimated and Actual Revenues Z Statement of Expenditures and Encumbrances - Budget and Actual AA School District - Special Revenue Funds: Combined Balance Sheet BB Combined Statements of Budgeted and Actual Revenues, Expenditures, Encumbrances and Changes in Fund Balances CC School District - Cafeteria Fund: Balance Sheet DD Statement of Changes in Fund Balance EE Statement of Budgeted and Actual Revenues and Expenditures FF School District - Tobacco Tax Fund: Statement of Revenues, Expenditures and Changes in Fund Balance GG School District - Student Activity Funds: Balance Sheets HR Statement of Revenues, Expenditures, Encumbrances and Changes in Fund Balances (Deficits) II General Long -term Debt: Statement of General Long -term Debt ii Statement of Bonds Payable KK Notes to Financial Statements Schedule Borough General Fund: Schedule of Expenditures - Budget and Actual 1 School District - Operating Fund: Schedule of Expenditures and Encumbrances - Budget and Actual 2 PEAT, MARWICK, MITCHELL & CO. CERTIFIED PUBLIC ACCOUNTANTS THE FINANCIAL PLAZA 601 WEST 5TH AVENUE, SUITE 700 ANCHORAGE, ALASHA 99501 Members of the Borough Assembly Kodiak Island Borough: We have examined the financial statements of the various funds and the general long -term debt group of accounts of the Kodiak Island Borough as of and for the year ended June 30, 1979, listed in the foregoing table of contents. Our examina- tion 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 paragraph. 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. 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. 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, 1979, 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, 1979, 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 2 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 Schedules 1 and 2 are presented for supplementary analysis purposes and are not necessary for a fair presentation of the financial position and results of operations of the Kodiak Island Borough. 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 Kodiak Island Borough taken as a whole. September 20, 1979 KODIAK ISLAND BOROUGH Combined Balance Sheet, Various Funds June 30, 1979 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 Inventories Furniture and equipment, at cost Amount available for retirement of term bonds Amount to be provided for retirement of bonds Federal Revenue Anti- Land General Sharing recession Sales Fund Fund Fund Fund Building Fund $ 60,000 - - 237,086 - 2,021,495 - - - - 5,069 - - - - 122,388 - - - - 14,446 - - - - 15,802 - - - - 299,205 12,513 1,743 - - 44,572 - - 15,492 - - - - 194,899 - 17,919 - - - 859 4,117 - - - - $ 2,605,013 12,513 1,743 447,477 859 (Continued) Exhibit A 21,050 222.051 684,366 195,651 1,245,007 330,595 58,794 195,000 3,735,000 43,814 3,930,000 School Fire School District School and Road Debt Capital Mental District Special District Student General District Service Projects Health Operating Revenue Cafeteria Activity Long -term Funds Fund Fund Center Fund Funds Fund Funds Debt - 195,000 236,746 - - - - - - - - 101,784 64,521 - 145 39,658 - - 14,863 - - - - - - - 376,773 10,343 409,159 163,727 - - - - - 70,847 - 8,438 - - 21,050 - - 1,080 670,015 152,480 9,927 - - - 12,188 - 1,498 - - - ' _ - - 14,503 5,835 14,388 617 936 - - 87,039 - 48,105 3,220 - _ - - 66,443 - - - - - 21,050 222.051 684,366 195,651 1,245,007 330,595 58,794 195,000 3,735,000 43,814 3,930,000 2 KODIAK ISLAND BOROUGH Combined Balance Sheet, Various Funds, Continued Liabilities, Encumbrances and Fund Balances Bank overdraft 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 Federal Revenue Anti- Land General Sharing recession Sales Building Fund Fund Fund Fund Fund 175,121 - - 3,896 - 1,089 - - - - 39,762 - - - - 5,000 - - - - 20,482 - - - - 795,634 - - 93,966 859 1,345,642 - - 247,427 - 222,283 12,513 1,743 102,188 - 1,567,925 12,513 1,743 349,615 - $ 2,605,013 12,513 1.743 447,477 859 See accompanying notes to financial statements. Exhibit A, Cont. School Fire School District School and Road Debt Capital Mental District Special District Student General District Service Projects Health Operating Revenue Cafeteria Activity Long -term Funds Fund Fund Center Fund Funds Fund Funds Debt - - - 9,895 - - - - - 11,947 78,885 8,140 - 2,518 - - - 59,102 - - - - - ' - 14,863 - - - - - ' - - - 7,957 271,268 26,696 8,214 - - _ - - 6,847 37,958 - - - - - 12,188 192,192 - - 44,808 27,617 749 - _ _ _ _ _ - - 3,930,000 1,813 - - - _ - 1,488 - - - _ - 231,199 27,717 - - - _ - 293,580 4,068 - - - - - 125,921 - - - - - - 329,988 - 206,196 48,402 13,068 7,538 - 500 195,000 - 83,857 - 167,463 - - - 20,550 - 103,084 85,043 - - - 33,009 - 21,050 195,000 103,084 168,900 - 167,463 - 33,009 - 21.050 222.051 684,366 195,651 1,245,007 330,595 58,794 43,814 3,930,000 KODIAK ISLAND BOROUGH General Fund Balance Sheet June 30, 1979 Assets Cash: Unrestricted, including $1,865,000 of time certificates of deposit $ 2,021,495 Restricted, including $36,000 of time certificates of deposit (note 5) 60,000 Total cash 2,081,495 Deposits held - time certificates of deposit 5,069 Property taxes receivable: $ 85,660 Real Personal 80,975 166,635 Less allowance for uncollectible taxes 44.247 Net property taxes receivable 122,388 Accounts receivable: Federal 15,802 State 14,446 KANA 5,140 Other 12,779 Total accounts receivable 48,167 Due from other funds: Land Sales Fund 93,966 Debt Service Fund 12,188 Building Fund 859 Capital Projects Fund 192,192 Total due from other funds 299,205 Accrued interest receivable 44,572 Prepaid expenses 4,117 $ 2 b05,013 See accompanying notes to financial statements. Exhibit B Liabilities and Fund Balance Liabilities: Accounts payable $ 175,121 Payroll taxes accrued and withheld 1,089 Accrued annual leave 39,762 Deposits held 5,000 Due to City of Kodiak 20,482 Due to other funds: Federal Revenue Sharing Fund $ 12,513 Fire District Fund Number 1 10,442 Karluk Fire District Fund 634 Bells Flats Road District Fund 7,774 Road Service District Number 1 2 Kodiak - Aleutian Mental Health Center Fund 1,080 School District Operating Fund 606,768 School District Special Revenue Funds 152,480 Anti- recession Fund 1,743 Total due to other funds 795,634 Total liabilities 1,037,088 Fund balance: Appropriated: Operating expenditures 1979 -80 385,642 Hospital operation (note 5) 60,000 Working capital: General government 500,000 School District 400,000 900,000 1,345,642 Unappropriated 222,283 Total fund balance 1,567,925 Contingent liabilities (notes 3, 4, 5 and 6) $ 2,605,013 Exhibit C KODIAK ISLAND BOROUGH General Fund Statement of Changes in Fund Balance Year ended June 30, 1979 Appropriated 1979 -80 operating Hospital Unappropri- expendi- operations Working Total ated tures (note 5) capital Fund balance, July 1, 1978 $ 1,232,590 157,590 515,000 60,000 500,000 Add revenues 2,479,982 2,479,982 - - - 3,712,572 2,637,572 515,000 60,000 500,000 Deduct expenditures 2,144,647 2,144,647 - - - 1,567,925 492,925 515,000 60,000 500,000 Transfers of fund balance - (270,642 ( 129,358 ) - 400,000 Fund balance, June 30, 1979 $ 1,567,925 222,283 385,642 60,000 900,000 See accompanying notes to financial statements. KODIAK ISLAND BOROUGH General Fund Statement of Estimated and Actual Revenues Year ended June 30, 1979 Estimated Taxes: General property $ 1,260,000 Penalty and interest 10,000 Payment in lieu of taxes 3,000 Payment in lieu of taxes - federal 300,000 Total taxes 1,573,000 Intergovernmental revenues: State of Alaska: Alaska business license Raw fish tax Forestry Electric co -op tax Other State shared revenues: Hospital Land use planning Health facilities Health services Total intergovernmental revenues Licenses and permits: Buildings and trailers Subdivision fees Total licenses and permits Revenues from use of money and property: Lease rentals on land Computer rental from school Interest income Election contract services Miscellaneous Total revenues from use of money and property Contributions from other funds: Interest: Debt Service Fund Capital Projects Fund Land Sales Fund Total contributions from other funds 10,000 200,000 6,000 5,000 75,000 15,800 51,000 15.800 378,600 Actual 1,379,984 21,862 3,374 301,682 1,706,902 16,473 182,348 10,654 19,093 725 71,525 17,025 43,868 17,025 378,736 21,000 23,639 1,600 482 22,600 24,121 15,000 11,861 12,000 25,829 85,500 209,705 2,000 1,400 2,400 1,093 116,900 249,888 10,000 16,335 10,000 - 104,000 104,000 124,000 120,335 $ 2.2I5.I00 2,479,982 Exhibit D Actual over (under) estimated 119,984 11,862 374 1,682 133,902 6,473 (17,652) 4,654 14,093 725 (3,475) 1,225 (7,132) 1,225 136 2,639 (1,118 1,521 (3,139) 13,829 124,205 (600) (1,307 132,988 6,335 (10,000) (3,665 264,882 See accompanying notes to financial statements. Exhibit E KODIAK ISLAND BOROUGH General Fund Statement of Expenditures and Contributions - Budget and Actual Year ended June 30, 1979 Expenditures: Borough Assembly Legal department Capital Manager's department Clerk- treasurer's department Assessment department Planning and community development department Engineering department Health and sanitation Local contributions Contingencies Budget Actual Contributions to other funds: Debt Service Fund Capital Projects Fund Kodiak Island Borough School District Kodiak Mental Health Center Day Care Assistance Fund Total expenditures and contributions R 50,000 65,500 8,000 128,912 134,102 104,766 154,427 58,413 171,200 40,000 45,200 960,520 218,645 133,000 1,375,000 12,000 40,296 124,269 5,046 180,764 144,912 120,932 156,237 57,270 163,455 40,000 7,165 1,040,346 126,941 133,000 824,164 12,000 8,146 $ 2,699,165 2,144,647 Actual over (under) budget (9,704) 58,769 (2,954) 51,852 10,810 16,166 1,810 (1,143) (7,745) (38,035 79,826 (91,654) (550,836) 8,146 ( 554 518 See accompanying notes to financial statements. Exhibit F KODIAK ISLAND BOROUGH Federal Revenue Sharing Fund Balance Sheet June 30, 1979 Assets Due from General Fund Fund Balance Fund balance Contingent liability (note 4) $ 12.513 12,513 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 (Deficit) Year ended June 30, 1979 Revenues: Federal revenue sharing entitlement Interest income Total revenues Expenditures - legal fees Excess of revenues over expenditures Fund balance (deficit), July 1, 1978 Fund balance (deficit), June 30, 1979 Actual over (under) Budget Actual budget $ 75,000 74,882 (18) 3,651 3,651 75,000 78,533 3,533 75,000 75,000 - - 3,533 3,533 (2,879 8,980 11,859 $ (2,879 12.513 15.392 See accompanying notes to financial statements. Exhibit H KODIAK ISLAND BOROUGH Anti- recession Fund Balance Sheet June 30, 1979 Assets Due from General Fund Fund Balance Fund balance Contingent liability (note 4) $ 1.743 1,743 $ 1.743 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, 1979 Fund balance, July 1, 1978 Revenues - interest income Expenditures - building official's salary Fund balance, June 30, 1979 Actual over (under) Budget Actual budget $ 13,249 13,249 - 1,743 1,743 13,249 13,249 $ - 1,743 1,743 See accompanying notes to financial statements. Exhibit J KODIAK ISLAND BOROUGH Land Sales Fund Balance Sheet June 30, 1979 Assets Cash, including $210,000 of time certificates of deposit $ 237,086 Notes receivable (bearing interest at 67, 87 or 10.8757) resulting from land sales: Current $ 34,162 Due after one year 160.737 194,899 Accrued interest receivable 15,492 $ 447.477 Liabilities and Fund Balance Liabilities: Accounts payable 3,896 Due to General Fund 93,966 Total liabilities 97,862 Fund balance: Appropriated for survey and appraisal 53,690 Appropriated for 1979 -80 operating expenditures 63,000 Restricted for noncurrent notes receivable 130,737 Unappropriated 102,188 Total fund balance 349,615 $ 447,477 See accompanying notes to financial statements. Exhibit K KODIAK ISLAND BOROUGH Land Sales Fund Statement of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balance Year ended June 30, 1979 Actual over (under) Budget Actual budget Revenues: State of Alaska $ 10,000 - (10,000) Land sales 18,800 176,262 157,462 Interest income 38,000 63,071 25,071 Total revenues 66,800 239,333 172,533 Expenditures: Land management 37,000 34,762 (2,238) Property appraisal 150,000 146,360 (3,640) Contribution to Capital Projects Fund 236,000 236,000 - Contribution to General Fund 104,000 104,000 - Contingencies 1,000 - (1,000 Total expenditures 528,000 521,122 (6,878 Excess of expenditures over revenues 461,200 281,789 179,411 Fund balance, July 1, 1978 631,404 631,404 - Fund balance, June 30, 1979 $ 170,204 349,615 179,411 See accompanying notes to financial statements. Exhibit L KODIAK ISLAND BOROUGH Day Care Assistance Fund Statement of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balance Year ended June 30, 1979 Revenues: State grant Contribution from General Fund Expenditures: Day care program Administration Excess of revenues over expenditures Fund balance, July 1, 1978 Fund balance, June 30, 1979 Actual over (under) Budget Actual budget $ 60,000 60,649 649 - 8,146 8,146 60,000 68,795 8,795 60,000 60,748 748 - 8,047 8,047 60,000 68,795 8,795 See accompanying notes to financial statements. Exhibit M KODIAK ISLAND BOROUGH Building Fund Balance Sheet June 30, 1979 Asset Account receivable - City of Kodiak $ 859 Liability Due to General Fund $ 859 See accompanying notes to financial statements. Exhibit N KODIAK ISLAND BOROUGH Building Fund Statement of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balance Year ended June 30, 1979 Revenues: Rent from City of Kodiak and Kodiak Island Borough School District Rent from other tenants Rent from General Fund Total revenues Expenditures: Insurance Repairs and maintenance Janitorial services Utilities Snow removal Contingencies Total expenditures Excess of revenues over expenditures Fund balance, July 1, 1978 Fund balance, June 30, 1979 Actual over (under) Budget Actual budget $ 40,000 51,786 11,786 18,960 15,691 (3,269) 17,740 26,087 8,347 76,700 93,564 16,864 6,200 5,938 (262) 4,500 7,223 2,723 25,000 32,648 7,648 34,000 43,552 9,552 4,000 4,000 - 3,000 203 (2,797) 76,700 93,564 16,864 See accompanying notes to financial statements. Exhibit 0 KODIAK ISLAND BOROUGH Fire and Road District Funds Balance Sheets Assets Due from General Fund Fund Balances Fund balances: Appropriated for 1979 -80 operating expenditures Unappropriated Total fund balances June 30, 1979 500 - 500 - - 20,550 10,442 134 7,774 2,200 21,050 10,442 634 7,774 2,200 $ 21,050 10.442 634 7,774 2,200 See accompanying notes to financial statements. Bells Road Total Fire Karluk Flats Service all District Fire Road District funds Number 1 District District Number 1 $ 21,050 10,442 634 7,774 2.200 500 - 500 - - 20,550 10,442 134 7,774 2,200 21,050 10,442 634 7,774 2,200 $ 21,050 10.442 634 7,774 2,200 See accompanying notes to financial statements. Exhibit P KODIAK ISLAND BOROUGH Fire and Road District Funds Statements of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balances (Deficits) Year ended June 30, 1979 Fire District Number 1: Revenues: Real and personal property taxes State revenue sharing Total revenues Expenditures: Contracted services Rental fire hydrants Total expenditures Excess of revenues over expenditures Fund balance (deficit), July 1, 1978 Fund balance (deficit), June 30, 1979 Karluk Fire District: Revenues: State revenue sharing Other Total revenues Expenditures: Equipment maintenance, inspection and repair Training sessions Total expenditures Excess of expenditures over revenues Fund balance, July 1, 1978 Fund balance, June 30, 1979 Actual over (under) Budget Actual budgeted $ 53,500 55,786 12,300 12,537 65,800 68,323 2,286 237 2,523 53,852 53,850 11,700 11,700 65,552 65,550 248 2,773 (1,850 7,669 $ 1 602 10,442 700 - 50 - 750 - 1,050 - 200 - 1,250 - (2) (2 ) 2,525 9,519 12,044 (700) (50 (750 (1,050) (200 (1,250 500 - (500) 634 634 - $ 134 634 500 (Continued) 2 Exhibit P, Cont. KODIAK ISLAND BOROUGH Fire and Road District Funds Statements of Budgeted and Actual Revenues, Expenditures and Changes in Fund Balances (Deficits), Continued Actual over (under) Budget Actual budgeted Bells Flats Road District: Revenues: Real and personal property taxes* $ 25,000 25,928 928 State revenue sharing 13,500 12,874 (626 Total revenues 38,500 38,802 302 Expenditures - contracted road services 38,500 31,028 (7,472 Excess of revenues over expenditures - 7,774 7,774 Fund balance, July 1, 1978 - - - Fund balance, June 30, 1979 $ - 7,774 7,774 Road Service District Number 1: Revenues - state revenue sharing 9,000 2,750 (6,250) Expenditures - contracted road services 9,000 550 (8,450 Excess of revenues over expenditures - 2,200 2,200 Fund balance, July 1, 1978 - - - Fund balance, June 30, 1979 $ - 2,200 2,200 See accompanying notes to financial statements. Exhibit Q KODIAK ISLAND BOROUGH Debt Service Fund Balance Sheet June 30, 1979 Assets Time certificate of deposit $ 195,000 Cash with fiscal agent 14,863 Accrued interest receivable 12,188 $ 222,051 L iabilities and Fund Balance Matured bond coupons 14,863 Due to General Fund 12,188 Fund balance 195,000 Contingent liability (note 3) $ 222,051 See accompanying notes to financial statements. Exhibit R KODIAK ISLAND BOROUGH Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances Year ended June 30, 1979 Fund balances, July 1, 1978 Revenues: Borough General Fund contributions School District Operating Fund contribution School District Tobacco Tax Fund contribution Interest income Expenditures: Principal Interest Fiscal agent's fees Contribution to Borough General Fund Fund balances, June 30, 1979 Total Schools Hospital $ 180,000 - 180,000 126,991 97,366 29,625 283,969 283,969 - 59,891 59,891 - 16,335 - 16,335 487,186 441,226 45,960 200,000 200,000 - 254,494 239,869 14,625 1,357 1,357 - 16,335 - 16,335 472,186 441,226 30,960 $ 195.000 - 195.000 See accompanying notes to financial statements. Exhibit S KODIAK ISLAND BOROUGH Capital Projects Fund Balance Sheet June 30, 1979 Assets Cash $ 236,746 Accounts receivable: Hill- Burton and State Grant Funds - Hospital $ 208,053 State of Alaska - Local Service Roads and Trails 239,567 447,620 $ 684,366 Liabilities, Encumbrances and Fund Balance Liabilities: Contracts retainage payable 59,102 Due to General Fund 192,192 Total liabilities 251,294 Encumbrances outstanding 329,988 Fund balance 103,084 $ 684,366 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, 1979 See accompanying notes to financial statements. Karluk and Local Kodiak Akhiok Hospital Service Larsen High School Electrical Improvements Roads and Bay Total Pavin Services (note 4) Trails Generation Fund balances, July 1, 1978 $ 249,992 162,441 - - - - Add revenues: HUD Discretionary Funds 100,000 - 100,000 - - - Hill- Burton and State Grant Funds 34,817 - - 34,817 - - Contributions from other funds: General Fund 133,000 83,000 - 9,453 - 9,500 Land Sales Fund 236,000 - - - - - Kodiak Island Borough School District 1,102 - - - - - State Department of Emergency Services 2,158 - - - - - State shared revenue 249,896 - - - 239,567 - State School Construction Funds (3,737) - - - - - Prior year encumbrances reinstated 86,569 - - 1,472 - - 1,089,797 245,441 100,000 45,742 239,567 9,500 Deduct expenditures and encumbrances: Expenditures 656,725 2,296 100,000 36,720 174,029 3,873 Encumbrances 329,988 240,000 - 9,022 65,538 5,627 Total expenditures and encumbrances 986,713 242,296 100,000 45,742 239,56_ Fund balance (deficit), June 30, 1979 $ 103,084 3,145 - - - - See accompanying notes to financial statements. Exhibit T Karluk Other Service Economic Karluk Main Hospital Hospital Larsen Undesig- District Development Disaster Old Port Junior Other Manager's Manager's Bay nated Number 1 Karluk Parks and Administration Rehabil- Harbor Lions High Ouzinkie School Residence Residence School Capital Water Generation Recreation Planning itation School School School School Projects Planning Construction Repair Projects and Sewer - - 500 - - - - - - - - - 87,051 - 5,880 - - (4,116) 2,371 3,373 1,589 - 12,827 1,501 (27) - 7,649 - - - - - 30,886 30,886 - 14,378 - - - 159,850 - - - - - - - - - 1,102 - - - - - - - - - 2,158 - - - - - - - - - - - 10,329 - - - - - - - - - - - - - - - - (1,117) (2,620) - - - - - - - - - 3,272 150 5,245 - - 37,180 - - 9,250 30,000 - - - 5,880 13,601 650 3,287 32,140 31,639 38,769 15,480 12,827 10,751 29,973 159,850 94,700 - 3,991 3,272 150 3,287 32,140 31,639 38,769 15,480 4,915 10,751 29,973 159,850 - 5,590 1,889 - - - - - - - 7,912 - - - - - 5,880 3,272 150 3,287 32,140 31,639 38,769 15,480 12,827 10,751 29,973 159,850 - 5,590 10,329 500 - - - - - - - - - 94,700 ( 5 590 Exhibit U KODIAK ISLAND BOROUGH Kodiak Aleutian Mental Health Center Balance Sheet June 30, .1979 Assets Cash, including $40,000 of time certificates of deposit Patients' receivables Less allowance for doubtful receivables Net patients' receivables Due from State of Alaska Due from General Fund Accrued interest receivable Furniture and equipment, at cost $ 101,784 $ 19,593 5,090 14,503 10,343 1,080 1,498 66,443 $ 195,651 Liabilities and Fund Balance Accounts payable 11,947 Payroll taxes accrued and withheld 7,957 Accrued annual leave 6,847 Fund balance: Investment in fixed assets 66,443 Reserve for retirement (note 2) 17,414 Unappropriated 85,043 Total fund balance 168,900 $ 195,651 See accompanying notes to financial statements. Exhibit V KODIAK ISLAND BOROUGH Kodiak Aleutian Mental Health Center Statement of Changes in Fund Balance Year ended June 30, 1979 Fund balance, July 1, 1978 Add excess of revenues over expenditures Add furniture and equipment purchases Appropriation for past service costs (note 2) Fund balance, June 30, 1979 Unappro- Total priated $ 131,650 77,156 25,301 25,301 11,949 - Invest- Reserve ment in for fixed retire - assets ment 54,494 11,949 $ 168,900 85,043 66.443 17,414 17.414 See accompanying notes to financial statements. Exhibit W KODIAK ISLAND BOROUGH Kodiak Aleutian Mental Health Center Statement of Revenues and Expenditures Year ended June 30, 1979 See accompanying notes to financial statements. KANA Center Developmental Homemaker Total Program Disabilities Grant Revenues: From local sources: Kodiak Island Borough $ 12,000 12,000 - - Fees for services 87,777 36,680 51,097 - In -kind donations 77,122 77,122 - - Other 5,265 5,265 Total revenues from local sources 182,164 131,067 51,097 - From state for community mental health services 162,143 162,143 - From federal grant 4,083 4,083 - - KANA contract 9,190 - - 9 Total revenues 357 ,580 297,293 51,097 9,19 Expenditures: Employee expenses: Salaries 218,924 164,942 52,936 1,046 Payroll taxes 10,025 10,025 - - Insurance 3,075 3,075 - - Staff training and travel 4,461 2 ,642 - 1 Total employee expenses 236,485 180,684 52,936 2,865 Equipment rental 2,557 2,557 - - Printing and advertising 131 131 - - Insurance and bonding 847 847 - - Office rent 19,400 19,400 - - Office supplies 1,502 1,502 - - Postage 727 727 - - Professi.onal and scientific supplies 1,678 1,678 - - Telephone and telegraph 4,898 4,898 - - Training materials 3,332 3,012 - 320 Center program 20,550 14,733 - 5,817 Provision for doubtful receivables 946 946 - - Repairs and maintenance 4,718 4,718 - - Contracted services: Accountant 8,760 8,760 - - Psychiatrist 6,838 6,838 - - Furniture and equipment 11,949 11,949 - - Convr_ntions and meetings 4 4,706 - - Psychologi.cal testing services 118 118 - - Other 2 2,137 - - Total expenditures 332,279 270 ,341 52,936 9,002 Excess (deficiency) of revenues over expenditures $ 25, 301 _ . 2 952 (1,839 188 See accompanying notes to financial statements. KODIAK ISLAND BOROUGH School District Operating Fund Balance Sheet June 30, 1979 Assets Cash $ 64,521 Accounts receivable: Federal government $ 8,438 State of Alaska 409,159 Local 5,835 Total accounts receivable 423,432 Due from Kodiak Island Borough General Fund 606,768 Due from other School District funds: Special Revenue Funds 34,881 Cafeteria Fund 27,617 Student Activity Funds 749 Total due from other School District funds 63,247 Inventories: Central stores 68,607 Custodial supplies 17,930 Resale 502 Total inventories 87,039 $ 1 245,007 See accompanying notes to financial statements. Exhibit X Liabilities, Encumbrances and Fund Balance Current liabilities: Accounts payable Payroll taxes accrued and withheld Accrued payroll Public employees' and teachers' retirement payable Other payroll deductions payable Revenue received in advance Accrued annual leave Unemployment and workmen's compensation insurance payable Total current liabilities Encumbrances outstanding: Prior year Current year, including $30,363 and $370 in the central store and custodial supplies inventories, respectively Total encumbrances outstanding Fund balance Litigation (note 6) $ 1,718 204,478 61,410 185,646 231,199 125,921 85,622 293,580 37,958 17,475 1,038,811 206,196 $ 1,245,007 Exhibit Y KODIAK ISLAND BOROUGH School District Operating Fund Statement of Changes in Fund Balance Year ended June 30, 1979 Fund balance, July 1, 1978 Revenues Expenditures and encumbrances Fund balance, June 30, 1979 7,754,222 7,754,222 See accompanying notes to financial statements. Exhibit Z KODIAK ISLAND BOROUGH School District Operating Fund Statement of Estimated and Actual Revenues Year ended June 30, 1979 See accompanying notes to financial statements. Actual over (under) Estimated Actual estimated Local sources: Kodiak Island Borough: Annual appropriation $ 900,000 735,460 (164,540) Major maintenance 8,000 - (8,000) Rentals: Village teacherages 19,410 19,830 420 K -Hi -C (boat rental) 15,300 9,449 (5,851) Admissions to events and school activities reimbursements 4,500 8,182 3,682 Driver's education 3,425 2,900 (525) Cafeteria Fund transfers 18,071 - (18,071) St. Mary's Church - transportation 9,100 9,100 - Other - 3,728 3,728 Total local sources 977,806 788,649 ( 189,157 ) State sources: Foundation program: Regular 4,583,470 4,583,469 (1) Vocational education 332,136 332,134 (2) Special education 797,125 797,123 (2) Correspondence 99,641 99,643 2 Pupil transportation 130,242 135,770 5,528 Tuition 284,789 293,626 8,837 State aid for retirement of school construction debt 251,547 283,969 32,422 Total state sources 6,478,950 6,525,734 46,784 Federal sources - Public Law 874 300,000 351,135 51,135 Services performed by Kodiak Island Borough (in -kind) - 88,704 88,704 $ 7,756,756 7.754„222 (2,524) See accompanying notes to financial statements. Exhibit AA KODIAK ISLAND BOROUGH School District Operating Fund Statement of Expenditures and Encumbrances - Budget and Actual Year ended June 30, 1979 See accompanying notes to financial statements. Actual Actual over (under) Budget Expenditures Encumbrances Total budget Regular instruction $ 3,146,693 2,961,860 29,277 2,991,137 (155,556) Vocational education 333,665 309,076 6,909 315,985 (17,680) Correspondence 103,874 101,722 1,455 103,177 (697) Special instruction 520,352 500,581 519 501,100 (19,252) Supporting services - pupils 298,340 306,492 3,311 309,803 11,463 Supporting services - instruction 427,266 399,433 12,307 411,740 (15,526) General support services 1,015,200 941,628 6,365 947,993 (67,207) Operations and maintenance of plant 1,388,063 1,413,840 111,373 1,525,213 137,150 Pupil transportation 162,726 162,573 390 162,963 237 Nonprogrammed charges 360,577 483,272 1,839 485,111 124,534 $ 7,756,756 7,580,477 173,745 7,754,222 (2,534) See accompanying notes to financial statements. Exhibit BB KODIAK ISLAND BOROUGH School District Special Revenue Funds Combined Balance Sheet June 30, 1979 Assets Accounts receivable: State of Alaska Other Total accounts receivable Due from Kodiak Island Borough General Fund Liabilities, Encumbrances and Fund Balance Liabilities: Accounts payable Accrued payroll Payroll taxes accrued and payroll deductions Due to State of Alaska Due to federal government Due to other funds: School District Operating Fund School District Cafeteria Fund Advances received toward programs Total liabilities Encumbrances outstanding: Prior year Current year Fund balance - Continuing Education (CE 2) $ 34,881 9,927 4,254 44,148 $ 163,727 14,388 178,115 152,480 $ 330,595 8,140 27,717 26,696 1,813 1,488 44,808 4,068 114,730 48,402 167,463 $ 330,595 See accompanying notes to financial statements. 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, 1979 Continuing Education Programs (CE 2): Fund balance, July 1, 1978 Revenues from federal sources through State of Alaska - foundation Expenditures and encumbrances: Certificated salaries Classified salaries Health and life insurance Unemployment insurance Workmen's compensation FICA taxes Retirement contributions - teachers Retirement contributions - public employees Instructional services Management fees Other professional services Postage Telephone Rentals Tuition Intra- district travel Out -of- district travel Per diem Mileage reimbursement Repairs and maintenance Other purchased services Teaching supplies Office supplies Small tools and equipment Gas and oil Textbooks Periodicals Other instructional media Audio - visual equipment Instructional equipment, except audio - visual Office equipment Other equipment Reserves Dues and fees Total expenditures and encumbrances Exhibit CC Fund balance, June 30, 1979 $ z - ��� �_ 167. 463 (Continued) Actual Actual over (under) Budget Expenditures Encumbrances Total budget $ - _ - - 105,306 - 265,708 - - 265,707 (1 ) 108,963 90,711 - 90,711 (18,252) 31,116 28,733 - 28,733 (2,383) 3,806 3,208 - 3,208 (598) 1,394 1,194 - 1,194 (200) 1,394 872 - 872 (522) 1,853 1,695 - 1,695 (158) 8,168 6,404 - 6,404 (1,764) 3,569 3,160 - 3,160 (409) 400 - - - (400) 20,750 18,467 - 18,467 (2,283) 3,410 1,493 4,024 5,517 2,107 250 200 - 200 (50) 1,100 142 - 142 (958) 3,000 1,727 207 1,934 (1,066) 1,000 537 - 537 (463) 500 171 - 171 (329) 4,600 2,970 200 3,170 (1,430) 3,225 2,998 - 2,998 (227) 900 299 - 299 (601) 1,500 1,400 - 1,400 (100) 800 86 - 86 (714) 5,202 3,188 928 4,116 (1,086) 800 730 - 730 (70) 500 443 12 455 (45) 1,800 636 - 836 (964) 1,525 5,573 1,646 7,219 5,694 350 296 14 310 (40) 3,778 2,142 - 2,142 (1,636) 1,000 831 - 831 (169) 900 710 - 710 (190) 1,500 1,606 - 1,606 106 9,200 9,474 - 9,474 274 37,455 100 4,083 4,183 (33,272) - 40 - 40 40 265, 708 192 _ 11,114 203,550 ( 62,158 ) Fund balance, June 30, 1979 $ z - ��� �_ 167. 463 (Continued) 2 KODIAK ISLAND BOROUGH School District Special Revenue Funds Combined Statements of Budgeted and Actual Revenues, Expenditures, Encumbrances and Changes in Fund Balances, Continued Exhibit CC, Cont. Actual Actual over (under) Budget Expenditures Encumbrances Total budget Boarding Home - Special Education: Fund balance, July 1, 1978 $ - - _ - - - Revenues from State of Alaska 42,247 - ___ 2 3,886 ( 18,361 ) Expenditures: Tuition 3,325 - - - (3,325) Transportation 10,201 96 - 96 (10,105) Stipends 28,721 23,790 - 23,790 (4,931 Total expenditures 42,247 23,886 - 2 3,886 ( 18,361 ) Fund balance, June 30, 1979 $ - - - - - Boarding Home Program: Fund balance, July 1, 1978 - - - - _ - Revenues from State of Alaska 91,998 _ _ - 68 0 814 23,184 Expenditures and encumbrances: Management fees 3,538 2,592 - 2,592 (946) Intra- district travel 2,500 1,483 1,017 2,500 - Out -of- district travel 1,000 599 401 1,000 - Stipends - other than cottage home 19,350 15,653 - 15,653 (3,697) Stipends - cottage home 65,610 47,069 - _ 47 ,069 ( 18,54 1) Total expenditures and encumbrances 91,998 67, 1,418 68 ( 23,184 ) Fund balance, June 30, 1979 $ (Continued) 3 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, 1978 Revenues from federal sources through State of Alaska Contribution from School Operating Fund Total revenues Expenditures: Certificated salaries Classified salaries Temporary classified salaries Health and life insurance Unemployment insurance Workmen's compensation FICA taxes Retirement contributions - teachers Retirement contributions - public employees Management fees Out -of- district travel Per diem Printing and duplicating Office supplies Other instructional media Total expenditures Fund balance, June 30, 1979 Exhibit CC. Cont. Actual Actual over (under) Budget Expenditures Encumbrances Total budget 109,450 - - 107,548 (1,902) - - - 1 1 109,450 - - 107,549 (1,901 55,118 55,118 - 55,118 - 26,501 26,128 - 26,128 (373) - 55 - 55 55 2,193 1,934 - 1,934 (259) 825 1,044 - 1,044 21.9 825 430 - 430 (395) 1,669 1,541 - 1,541 (128) 4,189 3,957 - 3,957 (232) 3,280 3,127 - 3,127 (153) 4,311 4,226 - 4,226 (85) 290 191 - 191 (99) 360 432 - 432 72 - 14 - 14 14 200 86 - 86 (114) 9,68 9,266 - 9 ,266 (42 3) 109,450 107, - 107 1 901) (Continued) 4 Exhibit CC, 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 _ Expenditur Encumbrances Total budget Title IV B: Fund-balance, July 1, 1978 $ - - - - __ Revenue from federal sources through State of Alaska 5,795 - - 5,293 (502) Contribution from School Operating Fund - - - 85 85 Total revenues 5,795 - - 5 ,378 (417 Expenditures and encumbrances: Intra- district services 729 616 - 616 (113) Out -of- district services 716 804 - 804 88 Teaching supplies 365 15 304 319 (46) Other instructional media 2,437 1,224 1,265 2,489 52 Other equipment 1,548 950 200 1,150 (398 Total expenditures and encumbrances 5 ,795 3,609 1,769 5,378 (417 Fund balance, June 30, 1979 $ - - - - - SAFAA - Title I Supplement: Fund balance, July 1, 1978 Revenues from federal sources through State of Alaska 6,617 - - 5,796 (821) Expenditures - other Instructional media _ 6,617 5,796 - 5,796 (821 Fund balance, June 30, 1979 $ - - - - _ - Title I N and D: Fund balance, July 1, 1978 - - _ _ - - _ - Revenues from federal sources through State of Alaska _ 3 _ - - 3,490 - Expenditures and encumbrances: Instructional services 1,200 1,210 - 1,210 10 Management fees - 45 - 45 45 Other stipends 1,500 - 1,500 1,500 - Other instructional media 650 438 171 609 (41) Audio - visual equipment _ 140 _ - _ 126 _ 126 (14 Total expenditures and encumbrances 3,49 1,693 1,797 3, 490 - Fund balance, June 30, 1979 S - - (Continued) 5 KODIAK ISLAND BOROUGH School District Special Revenue Funds Combined Statements of Budgeted and Actual Revenues, Expenditures, Encumbrances and Changes in Fund Balances, Continued Exhibit CC. Cont. Actual Actual over (under) Budget Expenditures Encumbrances Total budget Title VI B: Fund balance, July 1, 1978 $ - - - - - Revenues: Revenues from federal sources through State of Alaska: Title VI B, 1978 -1979 42,617 - - 30,681 (11,936) Title VI B, 1977 -1978 5,949 - - 7,065 1,116 Contribution from School Operating Fund - - - _ 74 74 Total revenues 48,566 - _ - 37,820 ( 10,746 ) Expenditures and encumbrances: Classified salaries 18,458 9,179 - 9,179 (9,279) Health and life insurance 825 724 - 724 (101) Unemployment insurance 170 92 - 92 (78) Workmen's compensation 177 92 - 92 (85) FICA taxes 1,081 551 - 551 (530) Retirement contributions - public employees 2,170 1,045 - 1,045 (1,125) Instructional services 7,617 6,088 - 6,088 (1,529) Management fees 2,061 1,484 - 1,484 (577) Postage 562 562 - 562 - Other stipends 650 650 - 650 - Pupil transportation 9,700 9,774 - 9,774 74 Printing and duplicating 922 796 - 796 (126) Teaching supplies 1,023 934 - 934 (89) Other instructional media 1,400 1,416 - 1,416 16 Audio- visual equipment - 311 - 311 311 Instructional equipment, except audio- visual 1,750 4,039 49 4,088 2,338 Miscellaneous - 34 - 34 34 Total expenditures and encumbrances 48, 37,771 49 37,820 ( 10,746 ) Fund balance, June 30, 1979 $ - - ` g- - - (Continued) 7 KODIAK ISLAND BOROUGH School District Special Revenue Funds Combined Statements of Budgeted and Actual Revenues, Expenditures, Encumbrances and Changes in Fund Balances, Continued Title IV C: Fund balance, July 1, 1978 Revenues from federal sources through State of Alaska Expenditures: Instructional services Management fees Other professional services Telephone Out -of- district travel Printing and duplicating Teaching supplies Total expenditures Fund balance, June 30, 1979 Bilingual /Bicultural Program 1978 -1979: Fund balance, July 1, 1978 Revenues from federal sources through State of Alaska Expenditures: Certificated salaries Classified salaries Temporary classified salaries Health and life insurance Unemployment insurance workmen's compensation FICA taxes Retirement contributions - teachers Retirement contributions - public employees Management fees Intra - district travel Out -of- district travel Mileage reimbursement Per diem Carried forward Exhibit CC. Cont. Actual Actual over (under) Budget Expenditu Encumbrances Total budget 39,797 - - 40,052 255 32,020 31,975 - 31,975 (45) 1,632 1,737 - 1,737 105 2,000 1,800 - 1,800 (200) - 123 - 123 123 900 828 - 828 (72) 2,945 3,107 - 3,107 162 300 482 - 482 _ 182 39,797 40,052 _ - 40,052 255 - - 97,187 (2,464 99,651 66,365 60,248 - 60,248 (6,117) 18,677 9,358 - 9,358 (9,319) - 1,510 - 1,510 1,510 2,118 2,818 - 2,818 700 840 723 - 723 (117) 840 338 - 338 (502) 1,137 662 - 662 (475) 4,968 4,253 - 4,253 (71.5) 2,236 1,105 - 1,105 (1,131) - 8,860 - 8,860 8,860 200 209 - 209 9 600 1,392 - 1,392 792 470 98 - 98 (372) 1,200 2,23 ___ - 2,237 _ 99,651 93,811 - 93,811 (5,840 7 KODIAK ISLAND BOROUGH School District Special Revenue Funds Combined Statements of Budgeted and Actual Revenues, Expenditures, Encumbrances and Changes in Fund Balances, Continued Brought forward Bilingual /Bicultural Program 1978 -1979, continued: Expenditures, continued: Printing and duplicating Teaching supplies Textbooks Library books Equipment Dues and fees Total expenditures Fund balance, June 30, 1979 Bilingual /Bicultural II: Fund balance, July 1, 1978 Revenues from federal sources through State of Alaska Expenditures and encumbrances: Certificated salaries Health and life insurance Unemployment insurance Workmen's compensation Retirement contributions - teachers Instructional services Other professional services Management fees Intra - district travel Out -of- district travel Per diem Other stipends Printing and duplicating Teaching supplies Total expenditures and encumbrances Fund balance, June 30, 1979 Exhibit CC, Cont. Actual Actual over (under) Bum Expenditures Encumbrances Total budget $ 99,651 93,811 - 93,811 (5,840) - 1,540 - 1,540 1,540 - 510 - 510 510 - 282 - 282 282 - 437 - 437 437 - 398 - 398 398 - 209 - 209 209 99,651 97,187 - 97,187 (2,464 - - ( 17,011 ) 41,939 58,950 23,667 23,938 - 23,938 271, 781 695 - 695 (86) 237 239 - 239 2 237 186 - 186 (51) 1,671 1,690 - 1,690 19 6,000 383 2,500 2,883 (3,117) 7,000 5,520 - 5,520 (1,480) 5,904 3,284 - 3,284 (2,620) 1,500 605 - 605 (895) 760 707 - 707 (53) 1,693 1,253 - 1,253 (440) 5,700 - - - (5,700) 3,800 140 788 928 (2,872) 58 38,651 3,288 41,939 ( 17,011 ) (Continued) 8 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 1978 -1979: Fund balance, July 1, 1978 Revenues from federal sources Expenditures and encumbrances: Managerial and professional salaries Certificated salaries Classified salaries Temporary classified salaries Health and life insurance Unemployment insurance Workmen's compensation FICA taxes Retirement contributions - teachers Retirement contributions - public employees Instructional services Other professional services Postage Telephone Intra- district travel Out -of- district travel Per diem Contracted repairs and maintenance Printing and duplicating Teaching supplies Office supplies Small tools and equipment Village lunch program Textbooks Other instructional media Audio- visual equipment Instructional equipment, except audio - visual Office equipment Miscellaneous expenditures Total expenditures and encumbrances Cancellation of prior year encumbrances Fund balance, June 30, 1.979 Exhibit CC. Cont (3,948) 3,948 (Continued) Actual Actual over (under) Budget Expenditures Encumbrances Total budget 160,724 ,_ - 159,247 (1,477 16,943 18,165 - 18,165 1,222 19,000 20,678 - 20,678 1,678 30,799 25,408 - 25,408 (5,391) - 78 - 78 78 1,991 1,644 - 1,644 (347) 62 - - - (62) 665 414 - 414 (251) 1,871 1,543 - 1,543 (328) 2,392 2,709 - 2,709 317 2,892 1,608 - 1,608 (1,284) 27,060 18,245 3,000 21,245 (5,815) - - 3,000 3,000 3,000 50 1.64 - 164 114 300 298 - 298 (2) 9,612 6,296 1,000 7,296 (2,316) 2,300 4,337 - 4,337 2,037 4,868 4,346 - 4,346 (522) 3,000 26 - 26 (2,974) - 503 460 963 963 9,519 7,766 4,783 12,549 3,030 175 353 - 353 178 2,977 1,446 2,544 3,990 1,013 9,643 9,900 - 9,900 257 550 99 - 99 (451) 1,510 121 - 121 (1,389) 1.,000 338 - 338 (662) 11,495 13,068 8,061 21,129 9,634 - - 736 736 736 50 48 58 8 160,7 _ _ 139,601 _10 23, 163,195 2,471 (3,948) 3,948 (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 Exhibit CC. Cont. Actual Actual over (under) Budget Expenditures En cumbrances Total budget Community Schools Program: Fund balance, July 1, 1978 $ - - - - - Revenues from State of Alaska 43,964 - - 43,710 (254 Expenditures and encumbrances: Certificated salaries 33,894 33,894 - 33,894 - Health and life insurance 863 1,278 - 1,278 415 Unemployment insurance 339 363 - 383 44 Workmen's compensation 339 203 - 203 (136) Retirement contributions - teachers 2,576 2,393 - 2,393 (183) Management fees 1,803 1,486 - 1,486 (317) Out -of- district travel 480 426 385 811 331 Per diem 650 562 - 562 (88) Printing and duplicating 50 234 - 234 184 Teaching supplies 220 128 - 128 (92) Maintenance supplies 200 156 44 200 - Custodial supplies 300 69 - 69 (231) Other equipment 2,200 2,044 - 2,044 (156) Dues and fees 50 25 - 25 (25 Total expenditures and encumbrances 43,964 43,281 429 43,710 (254 Fund balance, .June 30, 1979 $ __ _ _ - Community Education: Fund balance, July 1, 1978 - Revenues from State of Alaska 1,396 _ _ - _ 1,406 10 Expenditures: Tuition 696 700 - 700 4 Printing and duplicating 700 706 706 _706 6 Total expenditures 1,396 _ 1, 406 - 1,406 10 Fund balance, June 30, 1979 $ _ - _ - - (Continued) 1.0 KODIAK ISLAND BOROUCN School District Special Revenue Funds Combined Statements of Budgeted and Actual Revenues, Expenditures, Encumbrances and Changes in Fund Balances, Continued Comprehensive Employment Training Act /Youth Work Experience: Fund balance, July 1, 1978 Revenues: Revenues from federal sources through State of Alaska Unaccrued revenues from prior year Total revenues Expenditures: Salaries Workmen's compensation FICA taxes Management fees Total expenditures Fund balance, June 30, 1979 Vocational Education - Alternate Delivery System: Fund balance, July 1, 1978 Revenues from State of Alaska Contribution from School Operating Fund Total revenues Expenditures: Managerial and professional salaries Temporary classified salaries Instructional services Management fees Intra- district travel Out -of- district travel Mileage reimbursement Per diem Teaching supplies Total expenditures Fund balance, .tune 30, 1979 Exhibit CC, Cont. Actual Actual over (under) Budget Expenditures Encumbrances Total budget $ - - I - - 18,133 18.133 15,659 10,528 1.55 105 960 643 1 1 359 856 18.133 12,132 8,806 8,806 3,756 3,757 11.7 117 600 600 347 346 545 546 1,355 1,355 76 76 1,836 1,836 174 170 8,806 _ 88,803 - 3,757 1 12,063 (6,070) - 69 69 - 12,132 (6,001 - 10,528 (5,131) - 105 (50) - 643 (317) - 856 (503 - 12,13 (6,001 - 8,778 (28) - 25 25 i - 8,803 (3 ) - 3,757 1 - 1.17 - - 600 - - 346 (1) - 546 1 - 1,355 - - 76 - - 1,836 - - 170 (4) - _ _8 1 8( L3 (3 ) (Continued) 11 KODIAK ISLAND BOROUGH School District Special Revenue Funds Combined Statements of Budgeted and Actual Revenues, Expenditures, Encumbrances and Changes in Fund Balances, Continued Vocational Education Planning: Fund balance, July 1, 1978 Revenues from State of Alaska Expenditures and encumbrances: Managerial and professional salaries Classified salaries Temporary Classified salaries Health and life insurance Unemployment insurance Workmen's compensation FICA taxes Retirement contributions - teachers Retirement contributions - public employees Instructional services Management fees Intra- district travel Out -of- district travel Per diem Other stipends Office supplies Office equipment Total expenditures and encumbrances Fund balance, June 30, 1979 Out -of- State Tuition: Fund balance, July 1, 1978 Revenues from federal sources Expenditures: Tuition Out -of- district travel Stipends Total expenditures Fund balance, June 30, 1979 Exhibit CC, Cont. See accompanying notes to financial statements. Actual Actual over (under) B udget Expenditures Encumbrances Total budget 31,000 - - 30,870 (130 4,840 4,840 - 4,840 - 8,000 8,283 - 8,283 283 400 400 - 400 - 795 784 - 784 (1.1) 128 134 - 134 6 128 123 - 123 (5) 479 531 - 531 52 340 342 - 342 2 960 992 - 992 32 4,245 3,553 690 4,243 (2) 1,270 1,189 - 1,189 (81) 1,250 1,129 - 1,129 (121) 1,225 1,219 - 1,219 (6) 1,500 1,370 - 1,370 (130) 4,700 4,700 - 4,700 - 450 347 - 347 (103) 290 244 - 244 ( 31,000 30,180 690 30,870 (130 25,323 __ - 21,380 (3 1 943) 8,603 4,526 - 4,526 (4,077) 1,543 1,219 - 1,219 (324) 15,177 15,635 - 15,635 458 25 21,380 - 21,380 (3,943 See accompanying notes to financial statements. F.Yhi hi t nn KODIAK ISLAND BOROUGH School District Cafeteria Fund Balance Sheet June 30, 1979 Assets Cash $ 145 Accounts receivable 617 Due from Special Revenue Funds 9,927 Food inventory, including $13,537 of USDA food inventory 48,105 $ 58,794 Liabili Encumbrances and Fund Balance Liabilities: Bank overdraft 9,895 Due to School Operating Fund 27,617 Payroll withholdings 8,214 Total liabilities 45,726 Encumbrances outstanding, all of which is food inventory 13,068 Fund balance _ $ 58,794 See accompanying notes to financial statements. Fvhihit Vp KODIAK ISLAND BOROUGH School District Cafeteria Fund Statement of Changes in Fund Balance Year ended June 30, 1979 Fund balance, July 1, 1978 $ 29,368 Excess of expenditures over revenues 29,368 Fund balance, June 30, 1979 $ - See accompanying notes to financial statements. Exhibit FF KODIAK ISLAND BOROUGH School District Cafeteria Fund Statement of Budgeted and Actual Revenues and Expenditures Year ended June 30, 1979 Actual over (under) Budget Actual budget Revenues: Food sales $ 104,273 94,164 (10,109) Contributions from federal government for food expenditures 60,180 50,797 (9,383) Indian Education Act 8,800 9,900 1,100 Food commodities donated by federal government 17,300 17,602 302 Contribution from School District Operating Fund - 7,371 7,371 Total revenues 190,553 179,834 ( 10,719 ) Expenditures: Cost of food used 75,042 106,427 31,385 Salaries: Managerial 20,000 18,754 (1,246) Classified 49,218 57,026 7,808 Employee benefits: Insurance 3,275 3,545 270 Unemployment insurance 651 752 101 Workmen's compensation 1,989 1,913 (76) FICA contributions 4,217 4,588 371 Retirement contributions - public emloyees 7,784 8,265 481 Travel and per diem 101 215 114 Utilities 18,070 2,923 (15,147) Other purchased services 3,160 185 (2,975) Other supplies 6,487 4,030 (2,457) Equipment 559 579 20 Total expenditures 190,553 209,202 ( 18,649 ) Excess of expenditures over revenues $ - 29.368 ( 21,368) See accompanying notes to financial statements. T?-'k41,4 t r-r- KODIAK ISLAND BOROUGH School District Tobacco Tax Fund Statement of Revenues, Expenditures and Changes in Fund Balance Year ended June 30, 1979 Fund balance, July 1, 1978 $ 845 Revenue - State of Alaska revenue sharing 59,046 59,891 Less contribution to Borough Debt Service Fund 59,891 Fund balance, June 30, 1979 $ See accompanying notes to financial statements. Exhibit HR KODIAK ISLAND BOROUGH School District Student Activity Funds Balance Sheets June 30, 1979 Assets Cash Accounts receivable Inventory of items for sale Liabilities, Encumbrances and Fund Balances Accounts payable Due to Operating Fund Encumbrances outstanding Fund balances Junior High high Total school school $ 39,658 32,935 2,869 936 936 - 3,220 3,220 - $ 43,814 37,091 2.869 2,518 2,518 - 749 749 - 7,538 7,538 - 33,009 26,286 2,869 $ 43.814 37,091 2,869 Elementary schools 3,854 3 854 3,854 3,854 See accompanying notes to financial statements. Exhibit II KODIAK ISLAND BOROUGH School District Student Activity Funds Statement of Revenues, Expenditures, Encumbrances and Changes in Fund Balances (Deficits) Year ended June 30, 1979 Fund balances Fund balances (deficits) (deficit) July 1, 1978 . Revenues Expenditures Encumbrances June 30, 1979 High school: Student council $ 8,565 8,893 7,036 - 10,422 Athletics 3,196 22,369 22,785 310 2,470 Music 53 1,852 1,624 - 281 Publications (280) 9,798 5,460 7,000 (2,942) Classes 2,701 5,565 3,404 228 4,634 Clubs: Art 99 532 123 - 508 Cheerleaders 47 662 364 - 345 Continuing Education (CE 2) 90 1,086 1,168 - 8 Drama 189 - - - 189 Elaani- Foxfires (660) 4,873 3,732 - 481 Future business Leaders 443 - 443 - - Future Homemakers 20 - - - 20 Girls' Athletic Association 4 - - - 4 Matmalds 72 992 774 - 290 Metals 1,521 2,132 1,051 - 2,602 National Honor Society - 321 142 - 179 Pep 265 1,789 274 - 1,780 Photo 16 - - - 16 Survey 42 - - - 42 V.I.C.A. 68 60 65 - 63 Wood Shop 700 22 - - 722 Native Youth Organization 162 153 119 - 196 Gymnastics 604 - - - 604 Alumni games 232 - - - 232 Miscellaneous 413 1,231 1,031 - 613 High school pictures 980 981 588 - 1,373 Resale items 830 2,960 2,654 - 1,136 Referees /officials - 4,211 4,211 - - Library fines - _ 63 45 - 18 Total high school 20,372 70,545 57 7,538 26 ,286 (Continued) 2 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 Other Total junior high school Elementary schools See accompanying notes to financial statements. Exhibit I1, Cont. Fund balances Fund balances (deficits) (deficit) Ju ly 1, 1978 Revenues Expenditures Encumbrances June 30, 1979 $ 81 - 31 - 50 (153) 1,736 1,527 - 56 2,077 2,020 2,020 - 2,077 255 222 - 33 85 - - - 85 - 2,251 2,251 - - 888 541 911 - 568 2,978 6,853 6,962 - 2,869 3,0 9,948 9,151 - 3,854 $ 26,407 87,346 73,206 7,538 33,009 Exhibit JJ KODIAK ISLAND BOROUGH Statement of General Long -term Debt June 30, 1979 Amount Available and to be Provided for the Payment of General Long -term Debt Term bonds: Amount available in Debt Service Fund $ 195,000 Amount to be provided 105,000 300,000 Serial bonds - amount to be provided 3,630,000 $ 31930,000 General Long -term Debt Payable Term bonds payable 300,000 Serial bonds payable 3,630,000 $ 3,930.000 See accompanying notes to financial statements. Exhibit KK Fund balance - term bonds Bonds Over (under) Authorized Issued Retired Outstanding Requirement Actual requirement $ 300,000 300,000 - 300,000 195,000 195,000 - 350,000 315,000 315,000 - - - - 150,000 150,000 - 150,000 - - - 300,000 300,000 300,000 - - - - 450,000 450,000 - 450,000 - - - 1,650,000 1,650,000 520,000 1,130,000 - - - 1,900,000 1,900,000 - 1,900,000 - - - 4,800,000 3,630,000 - - - 4,765,000 1,135,000 $ 5,100,000 5,065,000 1,135,000 3,930,000 195,000 195,000 - KODIAK ISLAND BOROUGH Notes to Financial Statements June 30, 1979 (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, 1979 is as follows: Borough School District PERS $ 31,453 148,718 TRS - 279,496 $ 31,453 428,214 The actuarially computed value of vested benefits for PERS is not available for both the Borough and the School District at June 30, 1979. (Continued) 2 KODIAK ISLAND BOROUGH Notes to Financial Statements The School District's portion of the actuarially computed value of vested benefits for TRS is not available as all employer contributions are com- mingled. 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: During the fiscal year ending June 30, 1980, the Kodiak Aleutian Mental Health Center anticipates joining PERS. At that time, the Center plans to con- tribute one year's past service costs estimated to be $17,414. This amount has been presented as an appropriation of fund balance at June 30, 1979. (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 require- ments. Accordingly, the investments in the securities and the current bonds payable obligations of $3,345,000 and $2,225,000 are not reflected in the financial statements. (Continued) 1978 -1979 1979 -1980 Borough PERS PERS Employee 4.25% 4.25 Borough 11.14 11.15 Total 15.39 15.40 1978 -1979 1979 -1980 School District PERS TRS PERS TRS Employee 4.25% 7.00 4.25 7.00 School District 11.97 7.06 12.17 7.45 Total 16.22 14.06 16.42 14.45 During the fiscal year ending June 30, 1980, the Kodiak Aleutian Mental Health Center anticipates joining PERS. At that time, the Center plans to con- tribute one year's past service costs estimated to be $17,414. This amount has been presented as an appropriation of fund balance at June 30, 1979. (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 require- ments. Accordingly, the investments in the securities and the current bonds payable obligations of $3,345,000 and $2,225,000 are not reflected in the financial statements. (Continued) 3 KODIAK ISLAND BOROUGH Notes to Financial Statements (4) 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. (5) 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 1979 -1980 hospital opera- tions. (6) Litigation The School District in the normal course of its activities is in certain litigation, the results of which are not presently determinable. The School District's attorney is of the opinion that the District has a better than fifty percent (50 %) chance of prevailing. School District management is of the opinion that the outcome of the litigation will not have a material effect on the financial statements of the District. gf-hati»lo 1 KODIAK ISLAND BOROUGH General Fund Schedule of Expenditures - Budget and Actual Year ended June 30, 1979 Actual over (under) Budget Actual budget Borough assembly: Mayor travel and per diem $ 4,000 1,243 (2,757) Mayor compensation 600 550 (50) Assembly travel and per diem 8,000 7,403 (597) Assembly compensation 4,200 3,500 (700) Post audit 33,200 27,600 (5,600 50,000 40,296 (9,704 Legal department: Borough attorney 40,000 105,294 65,294 Court costs 500 - (500) Litigation allowance 25,000 18,975 (6,025 65,500 124,269 58,769 Capital expenditures: Furniture and fixtures 4,000 4,909 909 Office machines 4,000 137 (3,863 8,000 5,046 (2,954 Manager's department: Borough manager 45,600 58,731 13,131 Administrative assistant 15,708 19,246 3,538 Extra help /overtime 500 - (500) Taxes - ESC 700 816 116 Taxes - FICA 2,119 2,428 309 Group insurance 1,392 1,500 108 Retirement 6,595 6,612 17 Professional development 2,500 1,497 (1,003) Office supplies 2,500 3,301 801 Telephone and telegraph 5,000 4,644 (356) Repairs and maintenance 2,500 1,782 (718) Rental office equipment 32,000 42,752 10,752 Travel and per diem 1,500 2,516 1,016 Automobile allowance 500 470 (30) Automobile repairs and maintenance 250 116 (134) Professional services 2,500 2,116 (384) Boards and committees 500 700 200 General government expense 3,000 2,904 (96) Office rent 3,548 5,217 1,669 Contracted services - computer programs - 23,416 23,416 128,912 180,764 51,852 (Continued) 2 KODIAK ISLAND BOROUGH General Fund Schedule 1, Cont. Schedule of Expenditures - Budget and Actual, Continued Actual over (under) Budget Actual budget Clerk- treasurer's department: Clerk- treasurer $ 27,552 30,294 2,742 Bookkeeper 17,332 16,695 (637) Secretary III 14,976 15,110 134 Cashier 13,900 14,420 520 Extra help /overtime 500 - (500) Taxes - ESC 1,500 1,233 (267) Taxes - FICA 3,781 4,029 248 Group insurance 2,784 3,772 988 Retirement 7,72Q 8,361 632 Professional development 3,000 3,000 - Publication dues 5,000 6,817 1,817 Office supplies 4,000 3,352 (648) Telephone and telegraph 1,000 1,341 341 Advertising and public hearings 4,200 5,313 1,113 Travel and per diem 1,500 1,500 - Automobile allowance 900 900 - Postage 4,500 4,621 121 Election, regular and special 7,000 7,982 982 Professional services 2,500 148 (2,352) Election, state 2,400 2,054 (346) Insurance and bonding 4,500 4,506 6 Office rent 3,548 5,217 1,669 Other - 4,247 4,247 134,102 144,912 10,810 (Continued) 3 KODIAK ISLAND BOROUGH General Fund Schedule 1, Cont. Schedule of Expenditures - Budget and Actual, Continued Actual over (under) Budget Actual budget Assessing department: Appraiser /assessor $ 27,554 29,587 2,033 Assistant assessor 19,095 19,537 442 Assessing clerk 14,976 15,738 762 Secretary I 13,187 12,398 (789) Taxes - ESC 1,400 1,305 (95) Taxes - FICA 3,976 4,006 30 Group insurance 1,111 2,993 1,882 Retirement 8,255 8,078 (177) Professional development 2,500 2,499 (1) Publication and dues 375 398 23 Office supplies 735 2,377 1,642 Telephone and telegraph 1,000 1,478 478 Repair and maintenance 200 225 25 Advertising 400 840 440 Travel and per diem 2,000 1,851 (149) Automobile allowance 2,304 2,304 - Printing materials and forms 1,500 9,369 7,869 Professional services 550 644 94 Insurance and bonding 100 88 (12) Office rent 3,548 5,217 1,669 104,766 120,932 16,166 (Continued) 4 KODIAK ISLAND BOROUGH General Fund Schedule 1, Cont. Schedule of Expenditures - Budget and Actual, Continued Actual over (under) Budget Actual budget 1 Planning and community development department: Planning director $ 30,494 35,713 5,219 Economic development planner 27,161 9,341 (17,820) Building official 12,820 15,817 2,997 Secretary III 15,100 15,899 799 Taxes - ESC 1,400 1,230 (170) Taxes - FICA 4,126 4,332 206 Group insurance 2,784 3,920 1,136 Retirement 10,356 9,886 (470) Professional development 2,500 2,355 (145) Office supplies 4,000 3,834 (166) Telephone and telegraph 2,000 3,381 1,381 Advertising and public hearings 3,000 4,034 1,034 Travel and per diem 5,000 5,757 757 Automobile allowance 3,240 2,260 (980) Professional services 7,000 8,276 1,276 Maps 15,898 16,061 163 Reports and publication - 2,333 2,333 Commission meetings 1,500 2,915 1,415 Joint forum /OCS /OEDP 2,500 2,476 (24) Office rent 3,548 5,217 1,669 Relocation expense - 1,200 1,200 154,427 156,237 1,810 (Continued) 5 KODIAK ISLAND BOROUGH General Fund Schedule 1, Cont. Schedule of Expenditures - Budget and Actual, Continued Engineering department: Engineer Secretary III Taxes - ESC Taxes - FICA Group insurance Retirement Professional development Office supplies Telephone and telegraph Advertising and public hearings Travel and per diem Automobile allowance Professional services Office rent Health and sanitation: Council on alcoholism Health expenses Comprehensive health board Senior citizens Support of Detoxification Center Support of Halfway House Support of Health Clinic Hospital: Insurance Equipment Repairs Current operating expenses Village health facilities: Port Lions Old Harbor Actual over (under) Budget Actual budget $ 28,634 17,500 (11,134) 7,130 15,128 7,998 700 736 36 1,934 1,705 (229) 1,392 735 (657) 4,495 3,291 (1,204) 1,500 375 (1,125) 2,000 3,249 1,249 1,000 2,113 1,113 500 1,747 1,247 3,000 1,421 (1,579) 1,080 630 (450) 1,500 3,423 1,923 3,548 5,217 1,669 58,413 57,270 (1,143 5,000 5,000 - 1 1,000 - 1,500 - (1,500) 7,500 7,500 - 19,000 19,000 - 24,000 24,000 - 1,200 1,236 36 40,000 31,510 (8,490) 2,000 1,682 (318) 10,000 3,927 (6,073) 60,000 60,000 - 4,300 4,300 4,300 4,300 171,200 163,455 (7,745 (Continued) 2 KODIAK ISLAND BOROUGH General Fund Schedule 1, Cont. Schedule of Expenditures - Budget and Actual, Continued Actual over (under) Budget Actual budget Local contributions: Library $ 15,000 15,000 - Community college 25,000 25,000 - 40,000 40,000 - Contingencies: Contingencies 15,000 4,889 (10,111) COLA reserve 23,000 - (23,000) Termination reserve 7,200 2,276 (4,924 45,200 7,165 (38,035 Debt Service Fund contribution 218,645 126,991 (91,654 Day Care Assistance Fund contribution - 8,146 8,146 Capital Projects Fund contribution 133,000 133,000 - Kodiak Island Borough School District: Operating Fund contributions: General support 900,000 735,460 (164,540) In -kind: School insurance 75,000 74,184 (816) Audit fee - 14,520 14,520 Working capital 400,000 - ( 400,000 ) 1,375,000 824,164 ( 550,836 ) Kodiak Mental Health Center contribution 12,000 12,000 - Total expenditures $ 22 69 22 14 (554 518 Schedule 2 KODIAK ISLAND BOROUGH School District Operating Fund Schedule of Expenditures and Encumbrances - Budget and Actual Year ended June 30, 1979 Actual Actual over (under) Budget Expenditures Encumbrances Total budget Regular instruction: Certificated salaries $ 2,476,413 2,382,887 - 2,382,887 (93,526) Classified salaries 129,894 113,906 - 113,906 (15,988) Substitute teachers' salaries 42,040 55,656 - 55,656 13,616 Employee benefits: Employee insurance 62,470 49,514 - 49,514 (12,956) Workmen's compensation 26,844 12,583 - 12,583 (14,261) FICA contributions 10,218 10,104 - 10,104 (114) Retirement contributions - teachers 177,480 168,374 - 168,374 (9,106) Retirement contributions - public employees 15,548 11,079 - 11,079 (4,469) Professional and technical services 662 492 - 492 (170) Travel and per diem 300 664 - 664 364 Utilities 1,950 1,266 - 1,266 (684) Other purchased services 671 195 - 195 (476) Teaching supplies 71,220 65,542 1,799 67,341 (3,879) Small tools and equipment 5,483 3,863 99 3,962 (1,521) Gas and oil 1,000 79 - 79 (921) Instructional media: Textbooks 26,476 19,440 1,677 21,117 (5,359) Library books 11,228 8,774 1,333 10,107 (1,121) Periodicals 4,123 3,049 26 3,075 (1,048) Other instructional media 18,905 19,546 1,516 21,062 2,157 Equipment _ 63,768 34,847 22,827 57,6 (6,094 Total regular instruction 3,146,693 2,961,860 29,277 2,991, ( 155,556 ) (Continued) 2 KODIAK ISLAND BOROUGH School District operating Fund Schedule of Expenditures and Encumbrances - Budget and Actual, Continued Schedule 2, Cont. Actual Actual over (under) Bud get Expenditures Encumbrances Total budget Vocational education: Certificated salaries $ 214,693 216,038 - 216,038 1,345 Classified salaries 12,662 9,058 - 9,058 (3,604) Substitute teachers' salaries 3,520 4,151 - 4,151 631 Employee benefits: Employee insurance 7,269 6,316 - 6,316 (953) Workmen's compensation 2,590 926 - 926 (1,664) FICA contributions 958 816 - 816 (142) Retirement contributions - teachers 17,198 15,228 - 15,228 (1,970) Retirement contributions - public employees 1,468 665 - 665 (803) Rentals 2,208 1,390 888 2,278 70 Travel and per diem 774 782 - 782 8 Electricity 200 195 - 195 (5) Repairs and maintenance 2,579 1,948 439 2,387 (192) Teaching supplies 17,474 15,679 1,237 16,916 (558) Maintenance supplies 2,677 2,149 168 2,317 (360) Small tools and equipment 6,356 5,836 530 6,366 10 Gas and oil 1,200 720 185 905 (295) Instructional media: Textbooks 3,400 2,992 79 3,071 (329) Periodicals 12 12 - 12 - Other instructional media 620 333 270 603 (17) Equipment 35, 23, 3,113 26,955 (8,852 Total vocational education 333,665 309, 6,909 315,985 (17,680 (Continued) 3 KODIAK ISLAND BOROUGH School District Operating Fund Schedule of Expenditures and Encumbrances - Budget and Actual, Continued Schedule 2, Cont. Actual Actual over (under) Budget Expenditures Encumbrances Total budget Correspondence: Certificated salaries $ 57,952 57,080 - 57,080 (872) Classified salaries 8,695 9,315 - 9,315 620 Temporary classified salaries 4,000 2,985 - 2,985 (1,015) Employee benefits: Employee insurance 1,709 830 - 830 (879) Workmen's compensation 706 340 - 340 (366) FICA contributions 848 721 - 721 (127) Retirement contributions - teachers 4,007 4,030 - 4,030 23 Retirement contributions - public employees 1,040 1,078 - 1,078 38 Professional and technical services - 1,350 - 1,350 1,350 Communications 1,000 1,000 - 1,000 - Travel and per diem 6,624 7,004 - 7,004 380 Other purchased services 3,854 2,990 - 2,990 (864) Teaching supplies 6,631 5,438 603 6,041 (590) Instructional media 6,807 5,437 852 6,289 (518) Equipment 1 2 - 2,124 2,123 Total correspondence __ 103,874 101, 1,455 103,177 (697 Special instruction: Certificated salaries 359,058 350,278 - 350,278 (8,780) Classified salaries 80,957 75,055 - 75,055 (5,902) Substitute teachers' salaries 2,500 2,343 - 2,343 (157) Employee benefits: Employee insurance 10,364 8,713 - 8,713 (1,651) Workmen's compensation 4,664 2,532 - 2,532 (2,132) FICA contributions 5,098 4,640 - 4,640 (458) Retirement contributions - teachers 25,102 24,361 - 24,361 (741) Retirement contributions - public employees 9,809 6,289 - 6,289 (3,520) Tuition 165 620 - 620 455 Travel and per diem 3,950 4,098 - 4,098 148 Other purchased services 65 228 - 228 163 Teaching supplies 7,423 9,048 120 9,168 1,745 Small tools and equipment 250 229 - 229 (21) Instructional media: Textbooks 4,002 4,937 - 4,937 935 Library books 420 300 - 300 (120) Periodicals 200 52 - 52 (148) Other instructional media 2,105 1,849 86 1,935 (170) Equipment 4,220 5,009 313 5, 322 1 1 102 Total special instruction 520,352 _ 500,581 _ 519 501 ,100 (19,252 (Continued) 4 KODIAK ISLAND BOROUGH School District Operating Fund Schedule of Expenditures and Encumbrances - Budget and Actual, Continued Schedule 2, Cont. Actual Actual over (under) Budget Expenditures Encumbrances Total budget Supporting services - pupils: Certificated salaries $ 180,402 202,654 - 202,654 22,252 Classified salaries 44,775 38,698 - 38,698 (6,077) Employee benefits: Employee insurance 6,045 6,563 - 6,563 518 Workmen's compensation 2,432 1,199 - 1,199 (1,233) FICA contributions 2,705 2,322 - 2,322 (383) Retirement contributions - teachers 14,058 14,530 - 14,530 472 Retirement contributions - public employees 4,832 4,629 - 4,629 (203) Professional and technical services 3,100 964 - 964 (2,136) Communications 300 300 - 300 - Travel and per diem 5,880 5,406 - 5,406 (474) Other purchased services 9,250 10,166 - 10,166 916 Teaching supplies 16,386 12,119 3,301 15,420 (966) Office supplies 900 628 - 628 (272) Other supplies 2,900 2,372 - 2,372 (528) Instructional media 510 240 10 250 (260) Equipment 3,865 3,352 - 3,352 (513) Pupil activity - 350 - 350 350 Total supporting services - pupils 298,340 366,492 3,311 309,803 11,463 (Continued) 5 KODIAK ISLAND BOROUGH School District Operating Fund Schedule of Expenditures and Encumbrances - Budget and Actual, Continued Supporting services - instruction: Managerial and professional salaries Certificated salaries Classified salaries Employee benefits: Employee insurance Workmen's compensation FICA contributions Retirement contributions - teachers Retirement contributions - public employees Tuition reimbursement Professional and technical services Rentals Tuition Travel and per diem Stipends Other purchased services Teaching supplies Office supplies Other supplies Textbooks Library books Periodicals Other instructional media Equipment Dues and fees Total supporting services - instruction Schedule 2, Cont. Actual Actual over (under) Budget _ Expendit Encumbrances Total budget $ 83,354 85,982 - 85,982 2,628 70,959 69,825 - 69,825 (1,134) 56,066 56,401 - 56,401 335 5,895 5,759 - 5,759 (136) 2,291 1,098 - 1,098 (1,193) 4,815 4,910 - 4,910 95 10,732 8,902 - 8,902 (1,830) 9,393 9,664 - 9,664 271 4,000 5,434 310 5,744 1,744 62,408 54,993 2,470 57,463 (4,945) 5,267 4,166 - 4,166 (1,101) 400 40 - 40 (360) 18,339 15,722 204 15,926 (2,413) 4,000 4,000 - 4,000 - 7,827 9,336 84 9,420 1,593 2,500 1,071 881 1,952 (548) 10,253 5,784 2,808 8,592 (1,661.) 250 190 - 190 (60) 7,100 6,028 845 6,873 (227) 7,200 6,937 135 7,072 (128) 1,407 1,391 - 1,391 (1.6) 27,564 18,792 2,706 21,498 (6,066) 24,376 21,943 1,864 23,807 (569) 870 1,065 - 1,065 195 427,266 _ 399 ,433 12,307 411,740 (15, 526) (Continued) 6 Schedule 2, Cont. KODIAK ISLAND BOROUGH School District Operating Fund Schedule of Expenditures and Encumbrances - Budget and Actual, Continued Actual Actual over (under) Budget Expenditures Encumbrances Total budget dget General support services: Managerial and professional salaries $ 399,610 392,113 - 392,113 (7,497) Certificated salaries 13,962 10,189 - 10,189 (3,773) Classified salaries 279,916 275,387 - 275,387 (4,529) Employee benefits: Employee insurance 20,824 22,039 - 22,039 1,215 Unemployment insurance 53,078 14,072 - 14,072 (39,006) Workmen's compensation 6,685 4,224 - 4,224 (2,461) FICA contributions 20,609 18,983 - 18,983 (1,626) Retirement contributions - teachers 24,407 23,918 - 23,918 (489) Retirement contributions - public employees 41,853 41,713 - 41,713 (140) Professional and technical services 6,850 7,404 - 7,404 554 Legal fees 8,300 5,996 - 5,996 (2,304) Postage 9,662 9,508 - 9,508 (154) Insurance and bond premiums 6,550 6,176 - 6,176 (374) Rentals 34,133 31,124 2,065 33,189 (944) Tuition 750 - - - (750) Travel and per diem 44,497 42,865 2,644 45,509 1,012 Stipends 2,225 2,350 - 2,350 125 Printing and publishing 9,950 12,736 - 12,736 2,786 Repairs and maintenance 4,702 4,506 - 4,506 (196) Other supplies 3,000 3,331 - 3,331 331 Warehouse Inventory - 14,103 - 14,103 14,103 Small tools and equipment 500 495 - 495 (5) Office supplies 5,751 5,021 26 5,047 (704) Teaching supplies 6,953 4,909 1,204 6,113 (840) Other instructional media 1,500 1,168 78 1,246 (254) Equipment 24,128 19,302 262 19,564 (4,564) Dues and fees 10,105 8,579 - 8,579 (1,526) Advertising 1,700 1,964 86 2,050 350 Miscellaneous 500 341 - 341 (159 1,042,700 984,516 6,365 990,881 (51,819) Less recovery of management fee from the Special Revenue Funds 27,500 42 ,888 - 42,8 (15 1 388) Total general support services _ 1,015,200 941 ,628 6,365 9 67,207) (Continued) 7 Schedule 2, Cont. KODIAK ISLAND BOROUGH School District Operating Fund Schedule of Expenditures and Encumbrances - Budget and Actual, Continued Actual Actual over (under) Budg Expenditure Encumbrances Total budget Operation and maintenance of plant: Managerial and professional salaries $ 85,992 88,731 - 88,731 2,739 Classified salaries 481,080 475,317 - 475,317 (5,763) Employee benefits: Employee insurance 12,024 15,245 - 15,245 3,221 Workmen's compensation 7,198 8,426 - 8,426 1,228 FICA contributions 33,831 27,559 - 27,559 (6,272) Retirement contributions - public employees 64,978 61,675 - 61,675 (3,303) Telephone 36,472 39,235 - 39,235 2,763 Administrative building rent - 25,711 - 25,711 25,711 Rental, except administrative building rent 36,239 38,682 - 38,682 2,443 Travel and per diem 32,394 29,915 3,202 33,117 723 Utilities: Fuel for heating 148,800 141,562 6,080 147,642 (1,158) Other utilities 243,920 239,242 - 239,242 (4,678) Repairs 13,613 32,986 749 33,735 20,122 Maintenance supplies 105,250 86,259 14,730 100,989 (4,261) Janitorial supplies 28,997 26,164 - 26,164 (2,833) Office supplies 1,500 1,268 - 1,268 (232) Small tools and equipment 675 644 - 644 (31) Gas and oil 2,500 1,953 - 1,953 (547) Equipment 38,600 29,266 8,844 38,110 (490) Freight to villages 5,000 3,863 - 3,863 (1,137) Major repairs and maintenance 8,000 39,807 77,203 117,01.0 109 Dues and fees 1 ,000 330 565 8 95 (1 05) Total operation and maintenance of plant 1,388,063 1,413, 111,373 1 2 525,213 137.150 Pupil transportation 162,7 162,573 390 , 16 2,963 237 Nonprogrammed charges: High school students' activities 97,265 92,385 1,839 94,224 (3,041) Junior high school students' activities 11,765 11,172 - 11,172 (593) Contribution to Borough Debt Service Fund 251,547 283,969 - 283,969 32,422 Contribution to Borough Capital Projects fund - 1,1.02 - 1,102 1,102 Contribution to Special Revenue Funds - 254 - 254 254 In -kind services performed by the Borough - audit fee - 14,520 - 14,520 14,520 In -kind services performed by the Borough - insurance - 74,184 - 74,184 74,184 Clearing accounts - (1,685) - (1,685) (1,685) Contribution to Cafeteria Fund - 7,3 - 7,37 7, Total nonprogrammed charges _ , 300. 577 483 _ 1 839 485,111 1 24,534 Totals $ 7,756, 7,5 80,477 17 . 745 7,754,222 (2,534