CAFR FY1979KODIAK ISIAND BOROUGH
Financial Statements and Schedules
3une 30, 1979
(With Accountants' Report Thereon)
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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