CAFR FY1983PI PEAT
MARWICK
KODIAK ISLAND BOROUGH
Combined Financial Statements
and Schedules
June 30, 1983
(With Accountants' Report Thereon)
TABLE OF CONTENTS
Accountants' Report
Exhibit
Combined Financial Statements:
Combined Balance Sheet - All Fund Types and Account Groups A
Combined Statement of Revenues, Expenditures, Other Financial
Sources (Uses) and Changes in Fund Balances - Governmental Fund Types B
Combined Statement of Revenues, Expenditures, Other Financial
Sources (Uses) and Changes in Fund Balances - Budget and Actual -
General Fund and Special Revenue Funds C
Statement of Changes in Assets and Liabilities - Fiduciary Fund Type -
Student Activities Fund D
Notes to Combined Financial Statements
Schedule
Combining and Individual Fund Financial Statements:
Governmental Fund Types:
General Fund:
Balance Sheet 1
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual 2
Special Revenue Funds:
Combining Balance Sheet
3
Combining Statement of Revenues, Expenditures, Other Financial
Sources and Uses and Changes in Fund Balances (Deficits)
4
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance (Deficit) - Budget and Actual:
Land Sales
5
Borough /City Joint Census
6
Fire and Road Service Districts:
Fire:
Area 1
7
Bells Flats
8
Karluk
9
Road:
Monashka Bay
10
District 1
11
Bells Flats
12
Federal and State Grant Programs:
Federal Revenue Sharing
13
Mental Health Center
14
Energy
15
Education
16
Water
17
Sewer
18
2
TABLE OF CONTENTS
Schedule
Debt Service Funds:
Combining Balance Sheet 19
Combining Statement of Revenues, Expenditures, Other Financial
Sources and Changes in Fund Balances 20
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual:
Hospital Bond 21
School Bonds 22
Capital Projects Funds:
Combining Balance Sheet 23
Combining Statement of Revenues, Expenditures, Other Financial
Sources and Uses and Changes in Fund Balances (Deficits) 24
Fiduciary Fund Type - Student Activities Fund - Statement of Revenues,
Expenditures and Due to Student Organizations 25
PEAT Peat, Marwick, Mitchell & Co.
Certified Public Accountants
FPIMARWICK Alaska Mutual Bank Building
601 West 5th Avenue, Suite 700
Anchorage, Alaska 99501
The Honorable Mayor and Borough Assembly
Kodiak Island Borough:
We have examined the combined financial statements of the Kodiak Island
Borough as of and for the year ended June 30, 1983 (Exhibits A through D), as
listed in the table of contents. Except as explained in the second and third
paragraphs, our examination was made in accordance with generally accepted
auditing standards and, accordingly, included such tests of the accounting
records and such other auditing procedures as we considered necessary in the
circumstances.
The Borough has not maintained a record of its general fixed assets in
sufficient detail to permit verification of the carrying values. Accordingly,
we did not examine the General Fixed Assets Account Group. We do not express
an opinion on that portion of the combined financial statements relating to
the General Fixed Assets Account Group.
The accompanying financial statements do not include the activities of the
Kodiak Island Borough Hospital as required by generally accepted accounting
principles.
In our opinion, except that the omission of the Kodiak Island Borough Hospital
financial statements results in an incomplete presentation, the aforementioned
examined portion of the combined financial statements presents fairly the com-
bined financial position of such funds and account group of the Kodiak Island
Borough at June 30, 1983, and the results of operations and changes in fund
balances 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.
Our examination was made for the purpose of forming an opinion on the combined
financial statements taken as a whole. The combining and individual fund
financial statements (Schedules 1 through 25), as listed in the table of
contents, are presented for purposes of additional analysis and are not a
required part of the combined financial statements of the Kodiak Island
Borough. Such information has been subjected to the auditing procedures
applied in the examination of the combined financial statements and, in our
opinion, is fairly stated in all material respects in relation to the combined
financial statements taken as a whole.
October 6, 1983
Exhibit A
KODIAK ISLAND BOROUGH
Assets
Equities in central treasury
Time certificates of deposit
Other cash balances
Property taxes receivable, net of
allowance for uncollectibles of
$24,289 in 1983 and $30,000 in 1982
Due from State of Alaska
Due from Federal government
Land sales contracts receivable,
due within one year
Other receivables
Due from other funds
Inventories
Land sales contracts receivable,
due after one year
Amount available to service long -term debt
in Debt Service Funds
Amount to be provided to service
long -term debt
Fixed assets in service
Construction work in progress
Liabilities and Fund Equities
Liabilities:
Advance from central treasury
Accounts payable
Contracts payable
Retainage payable
Salaries payable
Payroll taxes accrued and withheld
Employee benefits accrued and withheld
Other accrued liabilities
Customer deposits
General obligation bonds payable
Deferred and unrealized revenues
Due to other funds
Total liabilities
Combined Balance Sheet - All Fund Types and Account Groups
June 30, 1983
with comparative totals for 1982
Fiduciary Account Groups
Governmental Fund Types Fund Type - General General
Special Debt Capital Student Fixed Assets Long -term
General Revenue Service Projects Activities (unaudited) Debt
- 1,231,772 99,134 1,529,142 - - -
3,250,000 1,300,000 2,585,000 13,370,638 - - -
1,718 43,516 - 10,547 53,350 -
1,583,554
854,074 46,481 - 211,272 - -
- 917,939 - 13,952 - - -
- 147,195 - - - - -
27,941 126,572 11,260 80,695 3,422 - -
- - 31,091 - - -
147,304 - - - - -
2,384,877 - - - - -
Totals
1953 1982
2,860,048 2,821,476
20,505,638 16,047,801
109,131 128,550
1,583,554
1,522,507
1,111,827
1,891,452
931,891
381,266
147,195
49,860
249,890
321,766
31,091
-
147,304
1B9,210
2,384,877 1,952,243
2,720,255 2,720,255 435,438
- 19,554,745 19,554,745 14,954,562
20, 104,584 - 20, 104,584 17,081,115
- - 23,398.042 - 23,,398,042 11,183.980
= 5,717,287 6,345,656 2.72485 15.216,246 56,772 43502 X 626 22,275,000 95.840,072 68 961
1,324,889
23,222
- 117,207 -
- - 1,465,318
2,780,283
56,065
157,511
6,230 1,366,467 4,860
- - 1,591,133
140,892
-
-
- - -
- - -
1,117,784
-
-
- 204,834 -
- - 204,834
532,942
-
426,463
- - -
- - 426,463
377,547
2,839
127,126
- - -
- - 129,965
134,988
73,377
443,787
- - -
- - 517064
434,194
55
70,647
- - -
- - 70,702
91,375
-
7,021
- - -
- - 7,021
-
-
-
- - -
- 22,275,000 22,275,000
15,390,000
1,575,355
2,575,892
- 2,796,386 -
- - 6,947,633
5,245,424
3,0"33,5�
31.091
32,760
- - -
"x,230 '4 4T4,�91 4.860
- - 31,091
- 22,275,000 33,66 ,3
-
26.245.429
Fund equities:
Investment in general fixed assets
-
-
- -
-
Reserved for encumbrances
14,437
271,098
- 9,131,434
-
Unreserved:
Designated for:
Working capital
900,000
-
- -
-
Debt service
-
-
- -
-
Subsequent year expenditures
323,092
620,000
2,720,255 1,599,918
-
Undesignated
1 447 178
1 591 798
- -
51,912
Total fund equities
2,�
2:482:896
2,720,255 10,731,352
51,912
Contingent liabilities (notes 8 and 9)
5,717,287
6,345,656
2,726,485 15,216,246
56,772
See accompanying notes to combined financial
statements.
43,502,626 - 43,502,626 28,265,095
- _ 9,416,969 6,319,296
900,000 900,000
- 2,511,500
5,263,265 2,366,201
3 090 888 2 353353 705
43,502, E - 62,1 3 748 2,74 15,797
43,502,626 22,275,000 95,840,072 68,961,226
Exhibit B
KODIAK ISLAND BOROUGH
Combined Statement of Revenues, Expenditures, Other Financial Sources (Uses) and
Changes in Fund Balances - Governmental Fund Types
Year ended June 30, 1983
with comparative totals for 1982
Expenditures:
Borough Assembly
39,218
Special
Debt
Capital
Totals
29,230
General
Revenue
Service
Projects
1983 1982
Revenues:
104,563
Clerk's Department
137,746
-
-
-
Property taxes
$ 1,791,258
85,204
-
-
1,876,462
2,376,461
Intergovernmental:
125,584
Legal Department
95,412
-
-
-
State of Alaska
2,959,499
13,536,816
-
5,986,261
22,482,576
15,756,557
Federal government
1,651
1,171,614
-
34,328
1,207,593
1,293,114
City of Kodiak
-
12,000
-
-
12,000
-
Land sales
-
491,609
-
-
491,609
151,534
Licenses, permits, fees and
377,712
Data services
141,328
-
-
-
other local revenues
117,912
700,743
-
73,342
891,997
289,495
Building rentals
118,064
-
-
-
118,064
110,020
Investments and property
Total revenues
662,112
5.6 50,49
91 846
1150
103 616
686 188
1 543 762
2 730 035
222,918
275,157
9,,$32
103, 1
,7 0,119
2 ,02 ,0
22,747,21
Expenditures:
Borough Assembly
39,218
-
-
-
39,218
29,230
!Manager's Department
125,496
-
-
-
125,496
104,563
Clerk's Department
137,746
-
-
-
137,746
126,024
Finance Department
138,550
-
-
-
138,550
125,584
Legal Department
95,412
-
-
-
95,412
91,368
Assessment Department
220,708
-
-
-
220,708
142,591
Community Development Department
190,530
91,154
-
59,605
341,289
863,432
Engineering Department
65,589
-
-
-
65,589
131,118
Health and sanitation
423,942
845,892
-
-
1,269,834
377,712
Data services
141,328
-
-
-
141,328
208,451
Outer continental shelf
20,000
-
-
-
20,000
25,968
Coastal zone management
-
-
-
-
-
125,102
Buildings and grounds
222,918
-
-
-
222,918
275,157
ra
Gene! administration
128,089
29,679
-
-
157,768
157,399
Building Inspector's Department
51,279
-
-
-
51,279
-
Civil defense
3
-
-
-
3
-
Hospital support
262,775
-
-
-
262,775
400,532
Facilities Coordinator Department
7,657 '
-
-
-
7,657
-
Education support
214,244
14,154,985
-
-
14,369,229
12,713,694
Capital improvements
-
320,799
-
12,129,651
12,450,450
8,045,776
Debt service
Total expenditures
2, 5,1
15,- U2,50g
1 700 806
1,700, 0
12 - 1 9� X256'
1 700 806
31, 1 ,05
1 915 587
25
Excess (deficiency) of revenues
over expenditures
3,165,012
647,323
( 1,597,190 )
(5,409,137
(3,193,992
(3,152,072
Other financial sources (uses):
Proceeds of bond sales
-
-
7,400,000
7,400,000
-
Operating transfers from other funds
83
1,217,544
3,882,007
3,235,905
8,335,539
2,363,416
Operating transfers to other funds
( 5,948,947 )
(640,540
-
(1,746,052
(8,335,539
(2,363,416
Net other financial
sources (uses)
( 5,948,864 )
577,004
3,882,007
8,889,853
7,400,000
_
Excess (deficiency) of revenues
and other financial sources
over expenditures and other
financial uses
(2,783,852)
1,224,327
2,284,817
3,
4,206,008
(3,152,072)
Fund balances at beginning of year
5,468,559
1,259,190
435,438
7,250,636
14,413,823
17,565,895
Equity transfers
-
(621
(621
Fund balances at end of year
$ 2,684,707
2,482,896
2,720.255
10,731,352
18,619,210
14,413,823
See accompanying notes to combined financial statements.
Exhibit C
KODIAK ISLAND BOROUGH
Combined Statement of Revenues, Expenditures, Other Financial Sources (Uses) and
Changes in Fund Balances - Budget and Actual - General Fund and Special Revenue Funds
Year ended June 30, 1983
General Fund
Special
Revenue Funds
Totals
Variance
Variance
Variance
favorable
favorable
favorable
Budget
Actual
(unfavorable)
Budget
Actual
(unfavorable)
Budget
Actual
(unfavorable)
Revenues:
Property taxes
# 1,765,200
1,791,258
26,058
86,170
85,204
(966)
1,851,370
1,876,462
25,092
Intergovernmental:
State of Alaska
1,934,619
2,959,499
1,024,880
13,193,752
13,536,816
343,064
15,128,371
16,496,315
1,367,944
Federal government
1,090
1,651
561
1,378,304
1,171,614
(206,690)
1,379,394
1,173,265
(206,129)
City of Kodiak
-
-
-
-
12,000
12,000
-
12,000
12,000
Land sales
-
-
-
240,000
491,609
251,609
240,000
491,609
251,609
Licenses, permits, fees
and other local
revenues
29,200
117,912
88,712
268,762
700,743
431,981
297,962
818,655
520,693
Building rentals and
royalties
117,560
118,064
504
-
-
-
117,560
118,064
504
Investments and property
559 000
662.112
103,112
- 7
25,000
15,1 9�g
91 846
1 9,E
66
�9 SIT!
584,000
19,598,657
753 958
21.7 OIT,32$
169,958
2,�I�t1
Total revenues
4
5, 5�b 9�
1
Expenditures:
Borough Assembly
46,850
39,218
7,632
-
-
-
46,850
39,218
7,632
Manager's Department
133,180
125,496
7,684
-
-
-
133,180
125,496
7,684
Clerk's Department
130,200
137,746
(7,546)
-
-
-
130,200
137,746
(7,546)
Finance Department
161,190
138,550
22,640
-
-
-
161,190
138,550
22,640
Legal Department
97,100
95,412
1,688
-
-
-
97,100
95,412
1,688
Assessment Department
187,720
220,708
(32,988)
-
-
-
187,720
220,708
(32,988)
Community Development
Department
187,750
190,530
(2,780)
285,200
91,154
194,046
472,950
281,684
191,266
Engineering Department
246,210
65,589
180,621
-
-
-
246,210
65,589
180,621
Health and sanitation
426,400
423,942
2,458
489,263
845,892
(356,629)
915,663
1,269,834
(354,171)
Data services
134,650
141,328
(6,678)
-
-
-
134,650
141,328
(6,678)
Outer continental shelf
20,000
20,000
-
-
-
-
20,000
20,000
-
Buildings and grounds
223,720
222,918
802
-
-
-
223,720
222,918
802
General administration
148,280
128,089
20,191
26,250
29,679
(3,429)
174,530
157,768
16,762
Building Inspector's
Department
58,230
51,279
6,951
-
-
-
58,230
51,279
6,951
Civil defense
5,000
3
4,997
-
-
-
5,000
3
4,997
Hospital support
263,000
262,775
225
-
-
-
263,000
262,775
225
Facilities Coordinator
Department
236,050
7,657
228,393
-
-
-
236,050
7,657
228,393
Education support
212,000
214,244
(2,244)
15,087,125
14,154,985
932,140
15,299,125
14,369,229
929,896
Capital improvements
571,980
3
251,181
571,980
320,799
251,181
Total
expenditures
2,917,530
2.485,484
432,046
16,459,818
15,442,509
1,017,309
19 377,348
17,927,993
1,449,355
Excess
(deficiency)
of revenues
over
expenditures
1,489,
3, 165, 012
1,675,873
(1, 267, 830
647,323
1,915,153
221,302
3,812,315
3.591, 026
Other financial sources
(uses):
Operating transfers
from other funds
386,420
83
(386,337)
1,716,309
1,217,544
(498,765)
2,102,729
1,217,627
(885,102)
Operating transfers
to other funds
( 4,668,738 )
( 5,948,947
( 1,280,209 )
(624.724
(640.540
(15,816)
(5.293,462
(6.589,487
( 1,296,025 )
Net other
financial
sources
(uses)
( 4,282.318 )
( 5.948,864 )
( 1.666.546 )
1.091.585
577.004
(514,581
(3,190.733
(5.371,860
( 2.181,127 )
Excess
(deficiency)
of revenues
and other
financial
sources over
expenditures
and other
financial
uses
(2,793,179)
(2,783,852)
9,327
(176,245)
1,224,327
1,400,572
(2,969,424)
(1,559,525)
1,409,899
Fund balances at
beginning of year
5,468,559
5,468,559
-
1,259,190
1,259,190
-
6,727,749
6,727,749
-
Equity transfers
-
-
-
(621
(621
-
(621
(621
Fund balances at
end of year
; 2
2,684,707
9,327
1,0� 882,945
2,482,896
1,399.951
3,758,325
5,167,603
1,40 9.278
See accompanying notes to combined financial statements.
Exhibit D
KODIAK ISLAND BOROUGH
Statement of Changes in Assets and Liabilities -
Fiduciary Fund Type - Student Activities Fund
Year ended June 30, 1983
Balance at
4,860
5,797
Balance at
Assets July 1, 1982
Additions
Deletions
June 30, 1983
Cash $ 42
140,580
129,906
53,350
Other accounts receivable
3,422
3,422
$ 42,676
144,002
129,906
56,772
Liabilities
Accounts payable 5,797
4,860
5,797
4,860
Due to student organizations 36,879
139,142
124
51,912
$ 42,676
144,002
129,906
56,772
See accompanying notes to combined financial statements.
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
June 30, 1983
(1) Summary of Significant Accounting Policies
Basis of Presentation
The Kodiak Island Borough (Borough) was organized to perform the municipal
duties allowed by Alaska Statutes and as directed by its residents. The
financial results of the recurring activities performed directly by the
Borough are accounted for in the funds of the Borough. As discussed in the
following paragraphs, the Borough delegates and contracts with various
related entities to fulfill certain of its functions.
The Borough has delegated the operating responsibility for public education to
the Kodiak Island Borough School District (School District). In accordance
with statutes, the Borough retains ownership of the educationally related
fixed assets and incurs the debt, if necessary, to finance the acquisition
and construction of the school facilities. The Borough and the School
District maintain separate accounting records of financial activity. The
Borough includes the combined financial statements of the School District in
these financial statements.
The Borough conducts a mental health services program by terms of a contract
with the State of Alaska. The operating activity of this program is perfor-
med by the Kodiak Aleutian Mental Health Center. All operating activity and
resultant financial position of this program is presented in a Special
Revenue Fund in these financial statements.
The Borough owns the Kodiak Island Borough Hospital (Hospital) and related fur-
nishings. The Borough has contracted the Hospital's operating activities to
the Lutheran Hospitals and Homes Society of America. By terms of that
agreement, operating losses sustained (as contractually defined), if any,
are the ultimate responsibility of the Borough. Annual contributions, as
well as direct payment for certain insurances, equipment and plant repairs,
are made by the Borough to subsidize the Hospital's financial operations.
These contributions and direct payments are recorded as expenditures of the
Borough's General Fund or Capital Projects Funds. The comprehensive finan-
cial position and operating results of the Hospital are not included in
these financial statements.
The accounting policies of the Borough conform to generally accepted accounting
principles.
(Continued)
E
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
Fund Accounting
The accounts of the Borough are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. Opera-
tions of each fund are accounted for with a separate set of self - balancing
accounts that comprise its assets, liabilities, fund equity, revenues and
expenditures or expenses, as appropriate. Borough resources are allocated
to and accounted for in individual funds based upon the purposes for which
they are to be spent and the means by which spending activities are con-
trolled. The various funds are grouped in the financial statements in this
report into five generic fund types and two broad fund categories as
follows:
Governmental Fund Types
General Fund - The General Fund is the general operating fund of the
Borough. It is used to account for all financial resources except those
required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for
the proceeds of specific revenue sources (other than special assessments
and major capital projects) that are legally restricted to expenditures
for specific purposes.
Debt Service Funds - The Debt Service Funds are used to account for the
accumulation of resources for, and the payment of, general long -term
debt principal, interest and related costs.
Capital Projects Funds - Capital Projects Funds are used to account for
financial resources to be used for acquisition or construction of major
capital facilities.
Fiduciary Fund Type - Student Activities Fund - The Student Activities
Fund is used to account for assets held by the Borough as an agent for
entities. The Student Activities Fund is custodial in nature (assets
equal liabilities) and does not involve measurement of results of
operations.
(Continued)
3
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
Account Groups
The accounting and reporting treatment applied to the fixed assets and long-
term liabilities associated with a fund are determined by its measurement
focus. Governmental Fund Types are accounted for on a spending or finan-
cial -flow measurement focus. This means that only current assets and cur-
rent liabilities are generally included on their balance sheets. Their
reported fund balance (net current assets) is considered a measure of
available spendable resources. Governmental Fund Type operating statements
present increases (revenues and other financial sources) and decreases
(expenditures and other financial uses) in net current assets. Accordingly,
they are said to present a summary of sources and uses of available
spendable resources during a period.
The two account groups are not funds. They are concerned only with the
measurement of financial position. They are not involved with measurement
of results of operations.
General Fixed Assets (Unaudited)
Fixed assets used in Governmental Fund Type operations (general fixed
assets) are accounted for in the General Fixed Assets Account Group rather
than in Governmental Fund Types. Public domain (infrastructure) general
fixed assets consisting of certain improvements other than buildings,
including roads, bridges, curbs and gutters, streets and sidewalks, drain-
age systems and lighting systems, are capitalized along with other general
fixed assets. No depreciation has been provided on general fixed assets.
All fixed assets are valued at historical cost or estimated historical
cost if actual historical cost is not available. Donated fixed assets are
valued at their estimated fair value on the date donated.
General Long -term Debt
Long -term liabilities expected to be financed from Governmental Fund Types
are accounted for in the General Long - term Debt Account Group, not in the
Governmental Fund Types.
(Continued)
m
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
Noncurrent portions of long -term receivables due to Governmental Fund
Types are reported on their balance sheets, in spite of their spending
measurement focus. Special reporting treatments are used to indicate,
however, that they should not be considered available spendable resources
since they do not represent net current assets. Recognition of Govern-
mental Fund Type revenues represented by noncurrent receivables is
deferred until they become current receivables. Noncurrent portions of
long -term loans receivable are offset by fund balance reserve accounts.
Because of their spending measurement focus, expenditure recognition for
Governmental Fund Types is limited to exclude amounts represented by non-
current liabilities. Since they do not affect net current assets, such
long -term amounts are not recognized as Governmental Fund Type expendi-
tures or fund liabilities. They are instead reported as liabilities in
the General Long -term Debt Account Group.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis
of accounting relates to the timing of the measurements made, regardless of
the measurement focus applied.
Governmental Fund Types are accounted for using the modified accrual basis of
accounting.
Expenditures are generally recognized under the modified accrual basis of
accounting when the related fund liability is incurred. An exception to
this general rule is principal and interest on general long -term debt which
is recognized when due.
Pursuant to this basis of accounting, material revenues which are both measur-
able and available are accrued and other revenues are recorded on the cash
basis. Summarized below are the major sources of revenue and the applicable
recognition policies.
Property Taxes
Property taxes are levied on the assessed value of taxable property as of
January 1. Pursuant to Alaska Statute 29.53.170, the Borough establishes
the mill rate on or before June 15. Tax bills are payable in two install-
ments on August 15 and October 15. Borough property tax revenues are
recognized in the fiscal year in which they become collectible.
At June 30, 1983, the 1983 real and personal property tax levy of
$1,575,355 is reflected as deferred revenue of the General Fund.
(Continued)
5
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
Intergovernmental Revenue
State of Alaska shared revenues, State of Alaska municipal assistance,
Federal shared revenue, and various State education - related entitlement
programs and State levied taxes (the proceeds of which are distributed to
local governments) are recorded in the fiscal year to which they relate,
including accrual at year -end of final payments due within approximately
two to three months after year -end.
State of Alaska and Federal governmental cost reimbursable grants and con-
tracts (including grants for construction) are recorded to the extent of
allowable expenditures in the period in which the expenditures were
incurred.
Revenue from Investments and Propert
Amounts earned on investment of available cash balances and the rental of
building facilities are recorded in the period to which they relate,
including accrual at year -end of balances due.
Land Sales Proceeds and Other Local Revenues
Amounts received pursuant to land sale contracts (long -term in nature) are
recorded on the cash basis. Other local revenues are recorded on a basis
consistent with their nature in relation to measurement and availability
standards.
Budgets and Budgetary Accounting
The Borough follows these procedures in establishing the budgetary data
reflected in the financial statements.
a. The Manager must submit to the Assembly by April 13 a proposed
operating budget for the fiscal year commencing the following
July 1. The operating budget includes proposed expenditures and the
means of financing them.
b. Public hearings are conducted by the Borough Assembly to obtain
taxpayer comments.
c. By June 10, by Assembly action, the budget is legally enacted
through passage of an ordinance. If the Assembly fails to pass an
ordinance, the budget submitted by the Manager becomes the adopted
budget.
(Continued)
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
d. Amendments to the budget can occur any time during the fiscal year
through Assembly or administrative action. Generally, the following
actions are required at the level of the particular change:
(1) All new appropriations are authorized by an appropriation
ordinance that amends the annual budget ordinance.
(2) A resolution of the Assembly is required to move (appropriate)
amounts between departments and projects.
(3) The administration is authorized and directed by the Assembly to
effect the necessary line item changes within the limits
established by items (1) and (2) above by project or department
to properly monitor, account, and report receipts and
expenditures.
e. All funds are budgeted on an annual basis encompassing a fiscal
year, except that budgets of Capital Projects Funds generally
encompass the period of project completion which is generally
greater than one year.
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other com-
mitments for the expenditure of moneys are recorded in order to reserve that
portion of the applicable appropriation, is employed as an extension of
formal budgetary integration in the General Fund, Special Revenue Funds and
Capital Projects Funds. Encumbrances outstanding at year -end are reported
as reservations of fund balances since they do not constitute expenditures
or liabilities.
Inventory
Expendable operating supplies of the Borough (except as discussed in the suc-
ceeding paragraph) are recorded on the purchases method and, at June 30,
1983, there was no significant amount of such items.
Expendable operating supplies of the School District, consisting primarily of
teaching, maintenance and food supplies, are recorded on the usage basis.
These inventories are valued at the lower of average cost or market, except
USDA food inventory (acquired at nominal price) which is recorded at
replacement cost.
(Continued)
7
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
Retirement Plans
All full -time employees of the Borough and School District participate 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
cost. 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.
Comparative Data
Comparative total data for the prior year have been presented in the accompany-
ing financial statements in order to provide an understanding of changes in
the financial position and operations. However, comparative (i.e., presen-
tation of prior year totals by fund type) data have not been presented in
each of the statements since their inclusion would make the statements
unduly complex and difficult to read.
Total Columns on the Combined Statements
Total columns on the combined statements are provided only to facilitate finan-
cial analysis. Data in these columns do not present financial position,
results of operations or changes in financial position in conformity with
generally accepted accounting principles. Neither are such data comparable
to a consolidation. Interfund eliminations have not been made in the
aggregation of these data.
(2) Cash and Temporary Investments
Central Treasury
The cash transactions of the Borough's funds are transacted primarily in a
single checking account. Cash carried in this central account in excess of
operating needs is invested in temporary certificates of deposit or similar
short -term investments.
(Continued)
0
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
Specific Cash Investments
Investments have been made by the Borough and identified by the specific source of their funding. A
summary of these investments at June 30, 1983 follows:
Time certificates of deposit:
8.68% average annual return
8.86% average annual return
8.91% average annual return
8.30% average annual return
Repurchase agreement -
7.00% average annual return
Special Debt Capital
General Revenue Service Projects
Fund Funds Funds Funds Total
$ 3,050,000 - - - 3,050,000
- 1,300,000 - - 1,300,000
- 2,585,000 - 2,585,000
- 11, 470, 638 11, 470, 638
200,000 - 1,900,000 2,100,000
$ 3,25 1,300,000 � 2 � 13, 370, 63 20, 505, 638
(Continued)
9
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
(3) Annual Appropriation to the School District
An annual appropriation is made to the School District in order to provide the
School District with total resources in a fiscal year equal in amount to the
expenditures and encumbrances incurred (excluding the net effect of student -
generated financial activity). That portion (an amount of $514,278 in the
year ended June 30, 1983) of the annual budgeted appropriation in excess of
the amount necessary to balance the School District's total annual resources
to its annual expenditures and encumbrances (excluding the net effect of
student - generated financial activity) lapses to the Borough at year -end.
In addition to the annual appropriation, the Borough provides the School
District, without charge, general liability and property insurance and the
annual independent audit.
(4) Hospital Appropriation
By terms of the operating agreement with the Lutheran Hospitals and Homes
Society of America, the Borough is ultimately responsible for operating
losses (as contractually defined), if any, sustained by the Hospital.
Shared revenue received by the Borough from the State of Alaska includes
$250,000, required to be passed through to the Hospital. The Borough
recorded this amount as intergovernmental revenue and the pass - through as an
expenditure for Hospital support.
The unaudited financial statements of the Hospital at December 31, 1982 and for
the 12 months then ended reflect the following:
Excess of revenue over expenses before depreciation $ 17�s
Excess of revenue over expenses after depreciation $ 1� 8 749
Fixed assets, net $ 23 0 168
Total assets $ 4,662,588
Fund balance, including Borough equity in
fixed assets $ 4,399.079
(Continued)
10
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
(5) Retirement Commitments
As of June 30, 1963, substantially all employees of the Borough and School
District participate in either PERS or TRS. Both systems are defined
benefit retirement plans to which employees and employers both contribute.
The rate of employers' contribution to PERS and TRS is set periodically by
the retirement systems based on actuarial evaluation.
The PERS actuarial present value of plan benefits, both vested and nonvested
combined (the distinction between actuarial present values of vested and
nonvested benefits is not available), assuming an 8% annual return on plan
assets at June 30, 1982 (date of latest actuarial study available), was
$458,622 for the Borough and $1,427,331 for the School District. The net
pension fund assets available for benefits was $469,975 for the Borough and
$958,959 for the School District. Total 1983 pension plan expense, includ-
ing amortization of past service cost over 25 years, for PERS was as
follows:
Borough School District Total
$ 165 214 358 814 524028
In July 1983, the Borough paid $12,241 to eliminate its past service costs.
The TRS actuarial present value of plan benefits, both vested and nonvested
combined, and the net pension fund assets available for benefits segregated
for the School District are not available. TRS is a joint contributory
retirement system to provide benefits for teachers of the State of Alaska.
The employee contributes a percentage of base salary accrued from July 1 to
the following June 30. The School District and the State of Alaska each
contributes an amount equal to one half of the amount required in addition
to member contributions to finance the benefits of the system. Total 1983
pension expense for TRS was $502,791.
Contributions to these plans are a percentage of eligible gross wages made by
both the employer and employee as follows:
1983 -84 1982 -83
School School
Borough District Borough District
PERS PERS TRS PERS PERS TRS
Employee 4.25% 4.25% 7.00% 4.25% 4.25% 7.00%
Employer 12.17 13.35 8.71 12.54 13.78 8.45
16.42% 17.60% 15.71% 16.79% 18.03% 15.45%
(Continued)
11
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
(6) Long -term Debt
The following is a summary of long -term debt for the year ended June 30, 1983:
Interest Issue Maturity
General Obligation Bonds Rates Dates date date
Term bonds - Hospital
building
Serial bonds:
Schools
Schools
Schools refunding
Schools refunding
Schools
Schools
4.875% Nov.1; May 1
3.625 - 3.875% Sep.1; Mar.1
5 -5.75% Sep.1; Mar.1
5 -5.75% Aug.1 -Feb.1
7.25% Aug.1 -Feb.1
7.3 -9% Aug.1 -Feb.1
Variable Quarterly
Payments
Dates Amount
May 1, 1967 May 1, 1987 May 1,1987 $
Mar. 1, 1965 Mar. 1, 198 5 Mar.' 1984
Mar. 1, 1985
Jan.1,1967 Sep.1,1987 Sep.1,1983
Sep.1,1984
Sep. 1, 1985
Sep.1,1986
Sep.1,1987
Apr.1,1974 Aug.1,1985 Aug. 1, 1983
Aug.1,1984
Aug.1,1985
Aug.1,1974 Aug.1,1992 Aug.1,1986
Aug.1, 1987
Aug.1,1988
Aug.1,1989
Aug.1,1990
Aug.1,1991
Aug.1,1992
Aug.1,1980 Aug.1, 2000 Aug.1,1983
Aug. 1, 1984
Aug.1,1985
Aug.1,1986
Aug.1,1987
Aug.1, 1988
to
Aug.1,1992
Aug.1,1993
to
Aug. 1, 1998
Aug.1,1999
to
Aug.1,2000
Jun.1,1983 Jul.1986 Jan.1984
Apr.1984
Jul.1984
Oct.1984
Jan.1985
Apr.1985
Jul.1985
Oct.1985
Jan.1986
Apr.1986
Ju1.1986
300,000
25,000
25,000
50,000
50,000
50,000
50,000
50,000
160,000
195,000
210,000
215,000
235,000
250,000
270,000
290,000
310,000
330,000
315,000
340,000
370,000
395,000
430,000
2,720,000
4,995,000
2,245,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
500,000
600,000
1,000,000
1.000.000
$ 22,275,000
7,400,000 - 7,400,000
$ 36,15o,000 19,250,000 1,535,000 2,325,000 15,390,000 7,400,000 515,000 22,200
(Continued)
Balance at
Balance at
Authorized
Prior years
July 1,
Current year
June 30,
Sinking Fund
Year
Amount
Issued
Retired Refunded
1982
Issued Retired
1983
Required Available
1967
$ 300,000
300,000
- -
300,000
- -
300,000
2555 289,415
1963
500,000
500,000
425,000 -
75,000
- 25,000
50,000
1965
450,000
450,000
150,000 -
300,000
- 50,000
250,000
1974
4,000,000
4,000,000
960,000 2,325,000
715,000
- 150,000
565,000
1974
1,900,000
1,900,000
- -
1,900,000
- -
1,900,000
19T9
29,000,000
12,100,000
- -
12,100,000
- 290,000
11,810,000
7,400,000 - 7,400,000
$ 36,15o,000 19,250,000 1,535,000 2,325,000 15,390,000 7,400,000 515,000 22,200
(Continued)
12
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
Refunding Bonds
During 1974 and 1975, the Borough defeased existing bonds by utilizing the pro-
ceeds of bonds then issued. The proceeds from the "refunding bonds" (issued
in the amount of $2,325,000) have been invested in U.S. Government securi-
ties at an interest rate which will result in a return of proceeds that,
when added to the securities' principal balances, will be sufficient to meet
the interest and principal requirements of the defeased bonds.
The investments in the securities and the current obligations of the defeased
bonds are not reflected in the financial statements. A summary of the
investments held in trust and the current obligations of the defeased bonds
at June 30, 1983 is summarized as follows:
Bond principal Investments
outstanding held in trust
1974 A School bonds, 5.0% to 5.7 %,
due in installments to 1990 $ 2 2
*Central Bank of Denver as Trustee
Unissued Bonds
The Borough has unissued bonds for future school improvements in the amount of
$9,500,000 authorized by the 1979 referendum. An issue of $9,500,000 of
bonds for the high school auditorium is planned for the Borough's 1984
.fiscal year.
(7) Changes in the General Fixed Assets Account Group (Unaudited)
A summary of changes in the General Fixed Assets Account Group for the year
ended June 30, 1983 follows:
$ 28,265,095 15,237,531 43,502
(Continued)
Balance at
Balance at
July 1, 1982
Additions
June 30, 1983
Buildings
$ 16,947,735
2,942,092
19,889,827
Machinery and
equipment
133,380
81,377
214,757
Construction work
in progress
11,183,980
12,214,062
23.398.042
$ 28,265,095 15,237,531 43,502
(Continued)
13
KODIAK ISLAND BOROUGH
Notes to Combined Financial Statements
(8) Litigation
The Borough, in the normal course of its activities, is involved in various
claims and pending litigation. In the opinion of management, the Borough
has adequate insurance coverage to prevent these matters from having a
material adverse effect on the Borough financial statements; however, the
outcome of these matters is not presently determinable.
(9) Contingent Liabilities
The Borough participates in a variety of State and Federal assistance grant
programs. These programs are subject to program compliance reviews by the
grantors or their representatives. The audits of these programs for and
including the year ended June 30, 1983 have not yet been conducted. Accord-
ingly, compliance with applicable grant requirements by the Borough will be
established at some future date. The amount, if any, of expenditures which
may be disallowed by the granting agencies cannot be determined at this time
although the Borough expects such amounts, if any, to be immaterial.
Schedule 1
KODIAK ISLAND BOROUGH
General Fund
Balance Sheet
June 30, 1983
with comparative figures for 1982
Assets 1983 1982
Cash and investments:
Temporary cash investments $ 3,250,000 7,100,000
Other cash balances 1,718 2,024
Total cash and investments 3,251,718 7,102,024
Receivables:
Property taxes receivable:
Areawide role due in subsequent year 1,575,355 1
Delinquent taxes 32 95,124
Allowance for uncollectible delinquent taxes (24,289) (30,000
Net taxes receivable 1,583,554 1,522,507
Due from State of Alaska
854
633,005
Accrued interest receivable
27,941
80,389
Other, net of allowance for uncollectible
receivable of $29,147
-
483
Net receivables
2,465,5
2,236,3F4
$ 5,717,287
9,338,408
Liabilities and Fund Balance
Liabilities:
Advance from central treasury
1,324,889
2,312,609
Accounts payable
56,065
36,361
Payroll taxes accrued and withheld
2,839
Employee benefits accrued
73,377
63,496
Other accrued liabilities
55
-
Deferred revenue areawide tax role due in
subsequent year
1
3,032, 80
1 457 383
3,869,
Total liabilities
Fund balance:
Reserved for encumbrances
14
44
Unreserved:
Designated for:
Working capital
900,000
900
Debt service
-
2,511,500
Subsequent year expenditures
323,092
482,450
Undesignated
1,447,178
1 529.973
Total fund balance
2,684,707
5
$ 5, 717 ,?87 9,338,408
Schedule 2
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
Revenues:
Property taxes:
General
Penalty and interest
Payment in lieu of taxes
Total property taxes
Intergovernmental:
State of Alaska:
State shared revenue
Hospital equipment grant
Coastal zone management grant
Day care grant
Outer continental shelf grant
Comprehensive planning grant
Municipal assistance
Raw fish tax
NElectric co -op tax
Motor vehicle tax
Miscellaneous
Total State of Alaska
Federal government
Total intergovernmental
Licenses, permits, fees and other local revenues:
Buildings and trailers
Ir Subdivision and zoning fees
Sale of copies
Sale of general fixed assets
Miscellaneous
Total licenses, permits, fees and
other local sources
Building rental:
Other local governments
Other tenants
Total building rental
Investments and property:
Interest income
Lease rentals on land and building
Computer rental
Miscellaneous
Total investments and property
Total revenues
(Continued)
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
$ 1,427,400
1,423,891
(3,509)
1,865,603
25,000
51,797
26,797
30,425
312 800
1,765, 0
315 570
1,791 258
2,770
�32 i 058
340 340
771,880
911,042
139,162
731,153
-
-
-
130,000
-
-
-
104,990
162,149
167,819
5,670
165,015
-
22,976
22,976
25,968
-
-
-
8,000
441,440
793,256
351,816
551,837
400,000
884,740
484,740
828,783
5,000
9,194
4,194
5,386
150,550
168,104
17,554
150,742
3 600
1,93 19
2 368
2,959,499
(1, 232)
1,024,88
2,701,F7
1,090
1 651
2,9 1,150
561
1,02 5;�1
1 387
2.703!261
1,935,709
20,000
41,739
21,739
14,794
1,300
3,705
2,405
1,264
3,000
4,980
1,980
4,136
2,000
20,576
18,576
973
2.900
46,912
44,012
1,066
29,200
117,912
88,712
22,233
94,960
94,954
(6)
87,360
22 600
117,560
23 110
11 F, 0
510
504
22,660
110,020
500,000
627,500
127,500
860,121
9,000
7,216
(1,784)
10,834
50,000
27,396
(22,604)
19,427
552,000
662,112 ,112
103,112
1 824
-792,
4,406,669
5650,496
1,243,827
5,964,088
(Continued)
2
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
Operating transfers from other funds:
Special Revenue Funds:
Karluk Fire Service District
Water and Sewer
Capital Projects Funds:
Local Service Roads and Trails
School Bond Improvements
Total operating transfers from other funds
Total revenues and operating transfers
from other funds
Expenditures:
Borough Assembly:
Mayor honorariums and amenities
Group insurance
Mayor compensation
Assembly compensation
Retirement contribution
Office supplies
Telephone and telegraph
Travel and per diem - Mayor
Travel and per diem - Assembly
Insurance and bonding
Printing and binding
Publications and dues
Furniture and fixtures
Miscellaneous
Total Borough Assembly
Manager's Department:
Borough manager salary
Secretary salary
Extra overtime help
Unemployment tax
Social security tax
Group insurance
Workers' compensation
Termination reserve
Retirement contribution
Professional development
Office supplies
Telephone and telegraph
Travel and per diem
Automobile repairs and maintenance
Professional services
Insurance and bonding
Repairs and maintenance
Printing and binding
Publications and dues
Furniture and fixtures
Boards and committees
Miscellaneous
Total Manager's Department
Schedule 2. Cont.
1983
Variance
favorable 1982
Budget Actual (unfavorable) actual
$ - 83 83 -
30,660 - (30,660)
119,710 - (119,710) -
236 050 - (236 050)
386,425 - r3 38 ,337
4,793,089 5,650,579 857,490 5,964,088
1,000
-
1,000
390
-
-
-
326
1,200
1,200
-
1,200
8,400
8,100
300
8,200
1,600
1,871
(271)
-
100
142
(42)
70
200
645
(445)
62
4,000
2,658
1,342
2,562
13,400
11,625
1,775
10,536
6,180
4,138
2,042
4,139
4,000
104
3,896
-
5,270
7,503
(2,233)
396
-
-
-
84 3
1 500
$50
1 232
39,218
268
7.632
506
29.230
57,750
59,000
(1,250)
55,731
23,660
24,254
(594)
21,861
-
-
_
866
630
760
(130)
1,442
3,760
3,951
(191)
4,757
2,650
3,426
(776)
2,828
2,500
1,273
1,227
-
4,710
1,830
2,880
-
21,220
21,054
166
6,051
3,000
850,
2,150
129
2,000
1,657
343
1,481
2,100
2,133
(33)
2,279
3,000
1,254
1,746
1,107
-
-
-
192
1,000
-
1,000
200
500
88
412
281
1,000
517
483
124
1,000
884
116
684
1,000
997
3
1,337
500
120
380
972
1,200
1,448
(248)
1,233
133,18T
1 9
_ 7,,
1 008
10 3
(continued)
Schedule 2. Cont.
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Clerk's Department:
Clerk salary
$ 44,400
44,410
(10)
41,263
Secretary salary
23,090
23,062
28
22,790
Unemployment tax
630
752
(122)
920
Social security tax
3,720
3,855
(135)
3,403
Group insurance
4,750
4,329
421
3,456
Workers' compensation
2,500
1,250
1,250
-
Termination reserve
1,680
3,338
(1,658)
-
Retirement contribution
8,330
8,461
(131)
7,195
Professional development
2,000
1,692
308
2,267
Office supplies
4,000
3,
530
1,347
Telephone and telegraph
1,000
996
4
1,129
Advertising and public hearings
6,000
5,134
866
3,239
Travel and per diem
2,300
1,751
549
1,492
Automobile allowance
-
-
-
525
Postage
4,000
4,000
-
6,140
Election - local
15,000
13,941
1,059
5,114
Election - State
1,400
8
1,392
-
Professional services
-
-
-
869
Insurance and bonding
100
88
12
138
Repairs and maintenance
1,500
725
775
1,667
Printing and binding
2,500
4,722
(2,222)
552
Publications and dues
1,000
344
656
6,891
Furniture and fixtures
-
11,184
(11,184)
53
Machinery and equipment
-
-
-
15,574
Equipment lease/purchase
300
234
66
Total Clerk's Department
130,200
137,7$5
- S )
12 ,024
Finance Department:
Finance director salary
42,780
42,755
25
41,480
Bookkeeper salary
28,190
27,627
563
25,304
Cashier salary
22,220
22,604
(384)
19,938
Accountant salary
16,500
5,504
10,996
-
Personnel recruitment
-
1,360
(1,360)
-
Unemployment tax
2,000
1,290
710
1,583
Social security tax
6,615
6,057
558
4,838
Group insurance
4,125
4,398
(273)
2,751
Workers' compensation
3,750
1,948
1,802
-
Termination reserve
1,830
3,618
(1,788)
-
Retirement contribution
14,400
12,057
2,343
10,614
Professional development
1,500
255
1,245
2,837
Office supplies
2,450
3,279
(829)
1,290
Telephone and telegraph
1,630
2,628
(998)
1
Advertising and public hearings
2,000
2,153
(153)
776
Travel and per diem
3,000
1,801
1,199
2,653
Automobile allowance
-
-
-
300
Postage
500
652
(152)
189
Insurance and bonding
1,750
1,350
400
1,350
Repairs and maintenance
850
397
453
471
Printing and binding
2,500
1,167
1,333
3,635
Publications and dues
1,000
1,242
(242)
1,584
Furniture and fixtures
1,600
1,694
(94)
1,448
Relocation expenses
-
-
-
635
Costs allocated to projects
Total Finance Department
1 1, 190
(7 286)
1
7 286
22,640
125.5 4
(Continued)
Schedule 2, Cont.
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Legal Department:
Court costs and litigation allowance
29,000
5,220
23,780
5,271
Telephone and telegraph
300
1,511
(1,211)
627
Advertising and public hearings
10,000
14,044
(4,044)
20,029
Travel and per diem
5,000
3,456
1,544
3,567
Professional services
52,800
70,390
(17,590)
61,448
Publications and dues
-
-
-
101
Miscellaneous
Total Legal Department
-
97,100
791
95, 12
(791)
1,b8g
325
99 - 5
Assessment Department:
Appraiser /assessor salary
39,320
16,644
22,676
42,504
Assistant assessor salary
32,7
36,540
(3,800)
30,601
Assessing clerk salary
20,670
20,191
479
20,912
Appraiser 1 salary - temporary
32,220
58,898
(26,678)
-
Extra help and overtime
3,780
-
3,780
448
Personnel recruitment
-
5,122
(5,122)
-
Unemployment tax
1,250
2,260
(1,010)
1,487
Social security tax
7,940
8,768
(828)
5,334
Group insurance
4,730
6,058
(1,328)
3,530
Workers' compensation
3,750
3,566
184
-
Termination reserve
1,940
(1,455)
3,395
797
Retirement contribution
17,180
16,942
238
11,802
Professional development
1,600
552
1,048
2,623
Office supplies
2,200
3,327
(1,127)
1,560
Telephone and telegraph
950
986
(36)
1,035
Advertising and public hearings
6,500
3,631
2,869
824
Travel and per diem
2,750
8,290
(5,540)
1,753
Automobile allowance
-
-
-
840
Postage
4,950
2,965
1,985
2,810
Professional services
500
24,567
(24,067)
825
Insurance and bonding
100
-
100
88
Repairs and maintenance
400
342
58
299
Printing and binding
1,500
1,514
(14)
10,027
Publications and dues
500
1,000
(500)
633
Furniture and fixtures
250
-
250
1,859
Total Assessment Department
187,720
X32,99
142,591
(Continued)
Schedule 2. Cont.
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Community Development Department:
Planning director salary
$ 43,730
43,304
426
41,776
Zoning assistant salary
30,450
29,386
1,064
24,612
Planner V salary
20,000
19,238
762
-
Secretary salary
22,250
22,699
(449)
21,800
Unemployment tax
1,270
1,455
(185)
1,560
Social security tax
7,870
6,905
965
5,000
Group insurance
4,730
6,787
(2,057)
4,260
Workers' compensation
5,000
3,903
1,097
-
Termination reserve
-
7,960
(7,960)
-
Retirement contribution
17,020
14,383
2,637
10,607
Professional development
150
1,150
(1,000)
1,849
Office supplies
3,000
3,210
(210)
2,259
Telephone and telegraph
1,500
1,645
(145)
1,217
Advertising and public hearings
3,000
4,585
(1,585)
4,125
Travel and per diem
6,500
1,038
5,462
3,745
Automobile allowance
-
-
-
720
Professional services
1,000
6,290
(5,290)
11,319
Repairs and maintenance
500
1,303
(803)
316
,yaps
1,880
1,293
587
1,647
Printing and binding
5,000
4,753
247
1,197
Publications and dues
1,500
1,910
(410)
927
Furniture and fixtures
3,000
2,142
858
2,555
Machinery and equipment
-
-
1,775
Boards and committees
8,400
8,300
100
7,602
Relocation expenses
-
-
-
1,500
Costa allocated to projects
Total Community Development Department
187,750
(3,109
190,530
� 11 .0.9.
(2,w
-
152,3�i
(Continued)
6 Schedule 2. Cont.
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Engineering Department:
Engineer salary
; 48,320
48,323
(3)
28,728
Building official salary
-
-
-
33,291
Civil engineer I salary
37,360
25,163
12,197
-
Construction inspectors salaries
18,220
19,729
(1,509)
-
Chainman /rodman salary
19,600
7,534
12,066
-
Draftsman salary
28,210
15,751
12,459
-
Secretary salary
21,750
23,263
(1,513)
21,452
Extra overtime help
2,000
-
2,000
_
Unemployment tax
1,900
2,305
(405)
1,405
Social security tax
12,980
8,780
4,200
5,233
Group insurance
6,400
5,658
742
3,53
Workers' compensation
8,750
4,767
3,983
-
Termination reserve
2,530
2,940
(410)
-
Retirement contribution
13,200
16,921
(3,721)
12,982
Professional development
1,500
1,389
111
2,286
Office supplies
2,200
1,876
324
1,928
Telephone and telegraph
1,600
1,342
258
2,042
Advertising and public hearings
750
319
431
458
Travel and per diem
750
261
489
35
Automobile allowance
-
-
-
720
Professional services
4,740
5,567
(827)
3,547
Repairs and maintenance
1,300
1,016
284
625
Printing and binding
750
440
310
459
Maps
1,000
613
387
437
Survey and blueprint supplies
2,250
2,000
250
1,550
Publications and dues
500
178
322
494
Furniture and fixtures
2,500
2,152
348
1,804
Machinery and equipment
5,000
5,286
(286)
8,108
Easement acquisitions
150
-
150
-
Costs allocated to projects
Total Engineering
(137 9844)
137.984
Department
246,210
65,589
180,621
131,11
Health and sanitation:
Council on Alcoholism
86,760
86,760
-
12,160
Senior citizens
5,000
5,000
-
15,000
Detoxification center support
-
-
-
21,040
Halfway house support
-
-
-
26,400
Health clinic support
1,500
1,588
(88)
1,496
Village health services
56,000
48,000
8,000
55,924
Kodiak Area Native Association
16,000
16,000
-
15,978
Day care
160,840
166,294
(5,454)
150,017
Small World, Inc.
9,300
9,300
-
12,097
Women's Resource Center
31,000
31,000
_
-
Kodiak Baptist Mission
Total health and sanitation
6.000000
426,400
60 000
X23 L 9r2
2,455
_
310,112
(Continued)
7 Schedule 2. Cont.
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Data services:
Systems analyst /programmer salary
3 36,260
37,254
(99
27,290
Data technician salary
21,970
21,495
475
17,045
Unemployment tax
630
740
(110)
1,254
Social security tax
3,650
3,759
(109)
2,658
Group insurance
1,400
1,942
(542)
1,303
Workers' compensation
2,500
1,243
1,257
-
Termination reserve
770
131
639
1,130
Retirement contribution
7,300
6,999
301
5,596
Professional development
2,380
5,T27
(3,347)
4,025
Office supplies
5,500
6,708
(1,208)
4,511
Telephone and telegraph
1,500
902
598
1,240
Advertising and public hearings
-
-
-
183
Travel and per diem
1,010
1,220
(210)
-
Professional services
2,000
20
1,980
15,679
Repairs and maintenance
1T,050
18,460
(1,410)
11,822
Printing and binding
100
8
92
9
Publications and dues
300
353
(53)
19
Furniture and fixtures
T50
2,151
(1,401)
2, 460
Machinery and equipment
16,550
20,234
(3,684)
96,892
Equipment lease /purchase
3,510
481
3,029
5,727
Equipment rental
9 520
11 501
_7
_..((11,981)
�6.b7 )
9 436
208.451
Total data services
Outer continental shelf:
Coordinator salary
8,350
8,341
9
19,150
Unemployment tax
-
-
-
299
Social security tax
500
464
36
938
Group insurance
250
207
43
405
Retirement contribution
850
838
12
2,140
Office supplies
750
750
-
727
Telephone and telegraph
700
699
1
952
Advertising and public hearings
450
149
301
32
Travel and per diem
3,800
3,800
-
795
Professional services
3,550
4,047
(497)
-
Repairs and maintenance
-
-
-
124
Printing and binding
750
677
73
254
Publications and dues
50
28
22
152
25,9bS
Total outer continental shelf
20,000
20,000
Coastal zone management:
Coordinator salary
-
-
-
-
-
-
19,150
16,699
Secretary salary
659
Unemployment tax
-
-
-
Social security tax
-
-
-
1,937
Group insurance
-
-
-
1,120
Retirement contribution
-
4
Office supplies
-
658
Telephone and telegraph
-
-
-
1,613
Advertising and public hearings
-
-
-
122
Travel and per diem
-
-
-
4 952
Automobile allowance
-
-
-
Professional services
-
-
-
72,293
Printing and binding
-
-
-
-- 1 .338
Total coastal zone management
-
-
125,102
(Continued)
8 Schedule 2. Cont.
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
Building Inspector's Department:
Building official salary
39,250
1983
(1,304) -
Extra overtime help
2,910
-
2,910 -
Variance
320
412
(92) -
Social security tax
favorable
1982
35 -
Budget
Actual
(unfavorable)
actual
Buildings and grounds:
1,250
1,618
(368) -
Termination reserve
Telephone and telegraph
$ 25,000
17,636
7,364
463
Insurance and bonding
5,770
3,37
2,396
3,374
Repairs and maintenance
20,000
28,907
(8,907)
47 ,392
Janitorial
50,000
26,527
23,473
56,666
Snow removal
8,000
8,000
-
8,000
Utilities
78,000
89,643
(11,643)
68,057
Construction and remodeling
3,350
2,433
917
72,597
Assembly chambers renovation
-
9,255
(9,255)
18,608
Rana Apartments - heating control
15,000
37,143
(22,143)
-
Street assessments
Total buildings and grounds
18,600
223,720
2 22,9
X18 6000-
tl02
-
275,157
General administration:
Secretary salary
20,670
20,837
(167)
600
Unemployment tax
300
472
(172)
-
Social security tax
1,390
1,405
(15)
-
Group insurance
1,670
1,906
(236)
-
Workers' compensation
1,250
620
630
18,262
Termination reserve
180
945
(765)
-
Retirement contribution
2,590
2,613
(23)
-
Professional development
-
458
(458)
-
Office supplies
500
450
50
-
Advertising and public hearings
-
159
(159)
-
Automobile repairs and maintenance
10,000
13,790
(3,790)
5,685
Insurance and bonding
25,000
500
24,500
17,762
Repairs and maintenance
2,230
2,081
149
-
Bad debts
-
-
-
17,740
Audit and consultants
40,000
38,556
1,444
58,113
Capital outlay - automotive
10,000
8,815
1,185
29,843
Contribution to Chamber of Commerce
5,500
5,500
-
5,514
Contributions
26,500
26,500
-
-
Miscellaneous
Total general administration
500
1 ,2 0
2 482
uto
(1,982
20,191
3,880
157,399
Building Inspector's Department:
Building official salary
39,250
40,554
(1,304) -
Extra overtime help
2,910
-
2,910 -
Unemployment tax
320
412
(92) -
Social security tax
2,170
2,135
35 -
Group insurance
1,260
1,681
(421) -
Workers' compensation
1,250
1,618
(368) -
Termination reserve
1,630
(2,760)
4,390 -
Retirement contribution
5,290
5,184
106 -
Office supplies
500
758
(258) -
Telephone and telegraph
900
-
900 -
Advertising and public hearings
500
343
157 -
Travel. and per diem
750
317
433 -
Printing and binding
500
120
380 -
Furniture and fixtures
500
340
160 -
Continuing education
500
577
(77)
Total Building Inspector's Department
58,230
1,279
�a 951 -
(Continued)
9 Schedule 2. Cont.
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Civil defense - repairs and maintenance
$ 5,000
3
4,997
-
Hospital support:
Automobile insurance
1,000
778
222
-
Repairs and maintenance
12,000
11,997
3
-
State revenue sharing
250,000
250,000
-
-
Equipment and furnishings
-
-
-
130,000
Current operating costs
-
-
-
249,662
Miscellaneous
20.870
Total Hospital support
263,000
262,775
225
400,532
Facilities Coordinator Department:
Managerial salaries
51,290
50,769
521
-
Construction inspectors salaries
73,810
63,351
10,459
-
Secretary
21,520
25,282
(3,762)
-
Unemployment tax
1,250
2,534
(1,284)
-
Soeial security tax
8,000
8,565
(565)
-
Group insurance
5,150
6,209
(1,059)
-
Workers' compensation
5,000
5,229
(229)
-
Termination reserve
1,560
8,524
(6,964)
-
Retirement contribution
18,670
18,518
152
-
Office supplies
2,000
3,696
(1,696)
-
r Telephone and telegraph
10,000
11,643
(1,643)
-
Advertising and public hearings
8,000
1,632
6,368
-
Travel and per diem
25,000
9,448
15,552
-
Repairs and maintenance
1,500
383
1,117
-
Blueprint supplies
1,500
565
935
-
Printing and binding
1,000
1,618
(618)
-
Publications and dues
800
140
660
-
Furniture and fixtures
-
610
(610)
-
Continuing education
-
709
(709)
-
Costs allocated to projects
050
(211 768)
657
211,768
228,393
-
Total Facilities Coordinator Department
23
-
Education support:
Library
40,000
40,000
-
44,615
Community college
10,000
10,000
-
17,000
Village libraries
12,000
12,000
-
12,000
School insurance
125,000
115,319
9,681
111,708
Professional services - audit
25,000
24,247
753
-
Buildings and equipment
-
12,678
(12,678)
44,202
Total education support
212,000
214,244
(2,244
229,525
Total expenditures
2,917,530
2,485,484
432,046
2,635,092
(Continued)
10
KODIAK ISLAND BOROUGH
General Fund
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual, Continued
Operating transfers to other funds:
Special Revenue Funds:
Borough /City Joint Census
Mental Health Center
Education
Debt Service Funds:
Hospital Bond
School Bonds
Capital Projects Funds:
Local Service Roads and Trails
Various Borough Projects
1980 and 1983 School Bond Improvements
HUD Funded Small Cities
Hospital Improvements
State School Construction
Total expenditures and operating
transfers to other funds
Excess (deficiency) of revenues and
operating transfers from other
funds over expenditures and
operating transfers to other funds
Fund balance at beginning of year
Equity transfer
Fund balance at and of year
Schedule 2. Cont.
(2,793,179) (2,783,852)
5,468,559 5,468,559
$ 2,675,380 2,684,707
9,327 2,070,949
- 3,407,234
(9,624
9,327 5,46 8,559
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
$ 20,000
20,000
-
-
10,000
10,000
-
15,000
1,686,830
1,172,544
514,286
676,922 l
-
-
-
29,630
-
1,811,550
(1,811,550)
-
-
2,034
(2,034)
_
560,400
433,864
126,536
2,391,508
2,391,508
-
315,000V
-
2,170
(2,170)
-
-
22,077
(22,077)
60,000
83,200
(83,200
161,495
473_ T
5,948,947
( 1,280,209 )
1,258,047
7,586,268
8,434,431
(848,163
3,893,139
(2,793,179) (2,783,852)
5,468,559 5,468,559
$ 2,675,380 2,684,707
9,327 2,070,949
- 3,407,234
(9,624
9,327 5,46 8,559
KODIAK ISLAND BOROUGH
Special Revenue Funds
Combining Balance Sheet
June 30, 1983
with comparative totals for 1982
Land Borough /City
Assets Sales Joint Census
Equity in central treasury $ 40,957 14,395
Time certificates of deposit 1,050,000 -
Other cash balances - -
Due from State of Alaska - -
Due from Federal government - -
Land sales contracts receivable due within one year 147,195 -
Accrued interest 24,344 -
Other accounts receivable - -
Allowance for doubtful receivables - -
Inventories - -
Land sales contracts receivable due after one year 2,384,877 -
$ 3,647,373 14,395
Liabilities and Fund Balances (Deficits)
Liabilities:
Advance from central treasury - -
Accounts payable 8,036 -
Contracts payable -
Salaries payable - -
Payroll taxes accrued and withheld - -
Employee benefits accrued and withheld - -
Other accrued liabilities - -
Customer deposits - -
Deferred and unrealized revenues 2,542,072 -
Due to other funds
Total liabilities 2,550,10
Fund balances (deficits):
Reserved for encumbrances 1,437 -
Unreserved:
Designated for subsequent year expenditures - -
Undesignated 1.095,828 14,395
Total fund balances (deficits) 1,097,265 14,395
X
$ 3,647,373 14;395
Schedule 3
Federal and State
Fire and Road Service Districts Grant Programs
Fire Road Federal Mental
Area Bells Monashka District Bells Revenue Health Totals
1 Flats Bay 1 Flats Sharin Center Ener Education Water Sewer 19 1982
- - - 49,382 43,334 14,131 81,392 - 969,265 8,474 10,442 1,231,772 327,700
50,000 - - - - 100,000 100,000 - - - - 1,300,000 692,801
- _ _ _ - 100 - 43,416 - - 43,516 83,573
17,925 28,556 - - - 46,481 999,616
- _ 50 - - 866,986 - - 917,939 202,635
- - 147,195 49,860
602 - - - - 1,751 559 - - - - 27,256 -
376 - - - - 91,403 - 4,484 12 015 4,151 112,429 88,272
,
- - - - - (13,113) - - - - (13,113) -
- _ 147,304 - - 147,304 189,210
2,384,877 1,952,243
50 376 - 49,382 43.334 166,835 278,266 28,556 2,031,455 20,489 14
A. 593 6,345 656 4
1,309 327 885 - - - - 20,701 - - - 23,222 196,422
2,897 955 4,040 3,364 _ - 23,178 7,855 92,217 12,372 2,597 157,511 96,558
- - - - - - - - - - - - 25,619
426,463 - - 426,463 377,547
- - 127,126 - - 127,126 134,988
24,694 - 419,093 - - 443,787 370,698
- _ 70,647 - - 70,647 87,462
- 1,375 5,646 7,021 -
33,820 - - 2,575,892 2,037,426
31 091 -
- 7, 2 2 4,925 3,3 - - T177972 28,556 1,200; 13,7177 �2-3 3 H 3 3'
42,554 - - - - - 10,000 317 216,790 - - 271,098 265,375
- - 620,000 - - 620,000 206,962
3 842 (906) (4 925) 46 018 43 334 166 835 220 394 (317 (5 792) 6 742 6 350 1 591 798 786,853
fib; 396 9006 ( ,17925 ) , 01 713, 337► 'i gt 230, - a 330 Ti, 742 �b 350 2`482 9b 1, 259.190
455 20,489 14,593 6,345 656 4,585,910
50 602 �� �� u9.38? 434 1�6b��835 2?8� 266 2856 2,031, i��
KODIAK ISLAND BOROUGH
Special Revenue Funds
Combining Statement of Revenues, Expenditures, Other Financial Sources and Uses and
Changes in Fund Balances (Deficits)
June 30, 1983
with comparative totals for 1982
Revenues:
Property taxes
Federal government
State of Alaska
City of Kodiak
Land sale proceeds received
Licenses, permits, fees and other local revenues
Investments and property
Total revenues
Other financial sources - operating transfers from
other funds
Total revenues and other financial sources
Expenditures:
Capital improvements:
General
Service district maintenance
Planning and community development
Health and sanitation
Education
General services
Total expenditures
Other financial uses - operating transfers to other funds
Total expenditures and other financial uses
Excess (deficiency) of revenues and other
financial sources over expenditures and
other financial uses
Fund balances at beginning of year
Equity transfer
Fund balances (deficits) at end of year
112,640
Borough/
2,908
Fire and Road
-
City
-
Fire
-
Land
Joint
-
Bells
-
Sales
Census
Area 1
Flats
Karluk
1,250
1,250
$ -
-
74,769
-
-
_
-
18,560
5,000
1,250
-
12,000
-
-
-
491,609
-
-
-
-
29,453
-
75
-
-
75,366
596,T
-
12,000
602
9�0
5,000
1,250
20,000
596,423
32,000
- 97, - O - OT
5,000
1,2 0
112,640
-
2,908
-
-
-
-
118,004
-
-
47,532
-
-
-
-
160,172
17 605
17, 05
4,358
125,270
5 906
5,9�
1,250
1,250
83
160,172
17, 05
125,270
5, 907
1,333
436,256 14,395 (31,264) (906) (83)
661,009 - 77,660 - 83
$ 1,097,265 14,395 46,396 (906)
Schedule 4
Federal and State
Service Districts Grant Programs
Road Federal Mental Water
Monashka District Bells Revenue Health and Totals
Bar 1 Flats Sharin Center Ener Education Sewer Sewer 1983 1982
10,435 - - - - - - 85,204 140,093
165,085 - 28,622 977,907 - - 1,171,614 1,227,832
18,720 32,610 - 245,100 - 13,215,576 - - 13,536,816 12,028,496
- - 12,000 -
- _ - - 491,609 151,534
5,000 - 391,120 - 116,564 120,719 37,812 700,743 267,262
1 751 T 660 - 6,527 - 91,846 264,086
1 - 8,720 8,,0 t , 30 643,ti20 2 22 1 ,31 ,574 120,719 37, 12 16,059,832 1 ,04 79,303
25 000 - 1 172 544 - 1,217,544 691 922
1 ,720 ,, t 3Ti T 15 120,719 37�. 12 17,307,3Tb 1 ,7T71�,225
t
280 30,249 - - - - - - - 146,077 131,851
4,085 - 52,633 - - - - - - 174,722 211,589
- _ - 15,000 - 28,622 - - - 91,154 593
- 68,100 632,353 - - 113,977 31,462 845,892 67,600
- - - 37,500 - - 14,117 - - 14,154,985 12,484,169
560 - - - - 29,679 -
4,925 30,249 52,33 120, 00 32,353 28,2 14,117,4 5 113,977 312 15,442,509 13,453
15 000 - - 625 457 - - 640 540 713,817
4,925 30,249 52 � - 135,600 73 2�,�22 14.742,942 113,977 31, E 1 ,0 3,049 14,202,470
(4,925) (11,529)
(4,588) 31,236
36,467 -
746,176 6,742 6,350 1,224,327
568,755
- 57,547
47,922 135,599
194,548 -
84,822 - - 1,259,190
680,811
(621
- (621
9,624
( 4,925 - ) 46�
43� 334 166,835
230,394 � -
8 6,742 6,350 2,482
1,259,190
Schedule 5
KODIAK ISLAND BOROUGH
Special Revenue Funds
Land Sales
Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
Revenues:
State grant
Land sales proceeds received
Recording fees
Permit fees
Investment income
Gravel sales
Total revenues
Expenditures:
Capital improvements - general:
Survey and appraisal
Improvements
Support costs
Planning and community development:
Land management
Land disposal grant
Total expenditures
Excess of revenues
over expenditures
Fund balance at beginning of year
Fund balance at end of year
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
$ _
_
-
187,500
240
491,609
251
151,534
2
14
12,453
20
-
15,000
15,000
-
25,000
75,366
50,366
217,228
38,155
267,000
599,4
329,428
594,437
-
91,754
(91,754)
46,115
214
-
214
82,933
20
20,886
(886)
2,803
32,200
43,139
(10,939)
29,173
4,393
( 4, 393
-
2 7 ,000
160,172
106,828
161,024
-
436,256
436,256
433,413
6161,009
661,009
-
227
$ 661,009
1,097,265
436,256
661,009
Schedule 6
KODIAK ISLAND BOROUGH
Special Revenue Funds
Borough /City Joint Census
Statement of Revenue, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
Variance
favorable
Budget
Actual
(unfavorable)
Revenue - contribution from City of Kodiak $
-
12,000
12,000
Other financial sources - operating transfers
from other funds
20,000
20,000
-
Total revenue and other financial sources
20,000
32,000
12,000
Expenditures - general services:
Salaries
-
14,664
(14,b64)
Payroll taxes
-
687
(687)
Office supplies
-
323
(323)
Telephone
-
120
(120)
Advertising and public hearings
-
166
(166)
Travel and per diem
-
536
(536)
Postage
-
65
(65)
Professional services
-
968
(968)
Maps
'
30
( 30 )
Printing and binding
-
46
(46)
Census
20,000
-
20,000
Total expenditures
20,000
17,605
2,395
Excess of revenue over expenditures
-
14,395
14,395
Fund balance at beginning of year
-
Fund balance at end of year $
-
14,395
14,395
Schedule 7
KODIAK ISLAND BOROUGH
Special Revenue Funds
Fire and Road Service Districts - Fire
Area 1
Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
Revenues:
Property taxes
State shared revenue
Licenses, permits, fees and other
local revenues
Investments and other property
Total revenues
Expenditures:
Capital improvements:
General
Service district maintenance:
Contracted services
Repairs and maintenance
Contingencies
General services
Total expenditures
Excess (deficiency) of
revenues over
expenditures
Fund balance at beginning of year
Fund balance at end of year
1983
Variance
favorable 1982
Bu_ dget Actual (unfavorable) actual
$ 73,780 74,769 989 112,369
18,560 18,560 - 18,560
75
- 602
92,345 94,006
•.
116,750 116,750
- 1,254
51,250 -
- 4,358
00 125,270
(75,660) (31,264)
77,660 77,660
$ 2,000 46
MR
1,666
(2,908)
(1,254)
51,250
(4,358
42,730
44,396
44� , 396
130,929
93,000
93,000
37,929
39,731
77
Schedule 8
KODIAK ISLAND BOROUGH
Special Revenue Funds
Fire and Road Service Districts - Fire
Bells Flats
Statement of Revenue, Expenditures and
Changes in Fund Balance (Deficit) - Budget and Actual
Year ended June 30, 1983
Revenue from State shared revenue
Variance
favorable
Budget Actual (unfavorable)
$ 5,000 5,000 -
Expenditures - general services:
Office supplies
-
3,214
(3,214)
Telephone and telegraph
-
114
(114)
Insurance and bonding
-
767
(767)
Equipment lease
-
572
(572)
Utilities
-
1 9 239
( 1, 239)
Contracted services
5,000
5,000
-
5,906
500
(906
Total expenditures
Excess (deficiency) of revenues
over expenditures
-
(906)
(906)
Fund balance at beginning of year
-
-
-
Fund balance (deficit) at end of year
$ -
(906)
(906)
Schedule 9
KODIAK ISLAND BOROUGH
Special Revenue Funds
Fire and Road Service Districts - Fire
Karluk
Statement of Revenue, Expenditure, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Revenue from State shared revenue
$ 1,250
1,250
=
-
Expenditure - general services
1,250
1
-
1 1 250
Operating transfers to other funds
-
83
(83)
- -
Total expenditures and
operating transfers
to other funds
1,250
1,333
(83)
1,250
Deficiency of revenues over
expenditures and operating
transfers to other funds
-
83
83
i 250
Fund balance at beginning of year
83
83
1,333
Fund balance at end of year
$ 83
-
( 83)
83
Schedule 10
KODIAK ISLAND BOROUGH
Special Revenue Funds
Fire and Road Service Districts - Road
Monashka Bay
Statement of Expenditures and
Changes in Fund Balance (Deficit) - Budget and Actual
Year ended June 30, 1983
Variance
favorable
Budget Actual (unfavorable)
' Expenditures:
Capital improvements:
General $ - 280 (280)
Service district maintenance - 4,085 (4
General services - 560 (560
Total expenditures - ,�+ 925 (4,925)
Fund balance at beginning of year - - -
Fund deficit at end of year $ 4=66�9 5 ( 4925 )
Schedule 11
KODIAK ISLAND BOROUGH
Special Revenue Funds
Fire and Road Service Districts - Road
District 1
Statement of Revenue, Expenditures and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
Revenue from State shared revenue
Expenditures - capital improvements -
service district maintenance:
Contracted services
Advertising and public hearings
Total expenditures
Deficiency of revenue
over expenditures
Fund balance at beginning of year
Fund balance at end of year
1983
Variance
favorable 1982
Budget Actual (unfavorable) actual
$ 18,720 18,720 - 18,734
76,260 30,249 46,011 26,346
- 62
7r, 2r0 30, 2F9 46,01T 26, — 4 OT
57,540 11,529 46,011 7,674
57,547 57,547 - 65,221
$ 7 46,018 46,011 57,547
Schedule 12
KODIAK ISLAND BOROUGH
Special Revenue Funds
Fire and Road Service Districts - Road
Bells Flats
Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
Revenues:
Property taxes
State shared revenue
Licenses, permits, fees and other
local revenues
Total revenues
Expenditures - capital improvements -
service district maintenance:
Staff salaries
Advertising and public hearings
Contracted services
Total expenditures
Deficiency of revenues
over expenditures
1983
Variance
favorable 1982
Budget Actual (unfavorable) actual
$ 12,390 10,435 (1,955) 27,724
32,610 32,610 - 33,190
5 000
Sri , 000 48.
279
92,920 52,354
92,920 52,633
5 000 -
3
(279) -
- 36
40,566 90,895
400,287 90,931
47,920 4,588
43,332 30,017
Fund balance at beginning of year 47,922 47,922 -
Fund balance at end of year $ 2 43,33 43
77,939
47
Schedule 13
KODIAK ISLAND BOROUGH
Special Revenue Funds
Federal and State Grant Programs
Federal Revenue Sharing
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
Operating transfers to other funds 15,000 15,000 - -
Total expenditures and
operating transfers
to other funds 135,600 135,600 - 106,600
Excess of revenues over
1983
expenditures and operating
Variance
transfers to other funds
4,875
31,236
favorable
1982
Fund balance at beginning of year
Budget
Actual
(unfavorable)
actual
Revenues:
$ 140,474
166,835
26,361
135,599
Federal shared revenue entitlement
payments
$ 140,475
165,085
24,610
140,475
Investments
-
1,751
1,751
-
Total revenues
140,475
166,836
26,361
140,475
Expenditures:
Health and sanitation contributions:
Women's Resource Crisis Center
15,000
15,000
-
20,000
Council on Alcoholism
24,100
24
-
12
Residential Treatment Program
-
-
-
10,000
Small World Center
25,000
25,000
-
30
Senior citizen support
15,000
15,000
-
15,000
Health Center
4
4
-
-
Education conbributions:
Kodiak Community College
20,000
20,000
-
13,000
Village libraries
6
6,000
-
6
Head Start Program
1,500
1,500
-
-
City library
10,000
10 000
120
-
-
106,600
Total expenditures
120,600
-
Operating transfers to other funds 15,000 15,000 - -
Total expenditures and
operating transfers
to other funds 135,600 135,600 - 106,600
Excess of revenues over
expenditures and operating
transfers to other funds
4,875
31,236
26,361
33,875
Fund balance at beginning of year
135,599
135,599
-
101,724
Fund balance at end of year
$ 140,474
166,835
26,361
135,599
-_ _J__1 _ 111
KODIAK ISLAND BOROUGH
Special Revenue Funds
Federal and State Grant Programs
Mental Health Center
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Revenues:
State grant
$ 284,570
215,100
(69,470)
266
State shared revenue
-
30
30
-
Organization user fees
-
247,719
247,719
80,675
Individual user fees
-
124
124
56,804
Rental fees
-
12
12,000
-
Interest
-
7,600
7,600
8,703
Miscellaneous
Total revenues
-
284,570
7 156
43, 20
7,156
359,250
-
4112,871
Operating transfers from other funds
-
25,000
25,000
15,000
Total revenues and operating
transfers from other funds
284,570
668,820
384,250
427,871
Expenditures - health and sanitation -
mental health program:
Personnel
[473,498
(473,498)
289,049
Travel
[ 12,338
(12, 338)
11
Facility
284,570
[ 48
(48
19,587
Supplies
[ 39,490
(39,490)
9,093
Equipment
[ 8
(8
4,119
Other
Total expenditures
2270
[ 5_0-x.01144
32b ,353
234 556
( 347 '
3 7
36 943
370
Excess of revenues and
operating transfers
from other funds over
expenditures
-
36
36
57,217
Fund balance at beginning of year
194,548
194,548
-
137,331
Transfer of equity from residential
training program
-
(621
(621
-
Fund balance at end of year
$ 194 548
2300 394
35 ,846
194,548
KODIAK ISLAND BOROUGH
Special Revenue Funds
Federal and State Grant Programs
Energy
Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
1983
Variance
favorable 1982
Budget Actual (unfavorable) actual
Revenues:
Federal Coastal Energy Impact
Program grant
State of Alaska, Department of
Commerce and Economic
Development grant
Total revenues
Expenditures - planning and community
development:
Preventive maintenance
computer program
Facility energy management control
Facility design analysis
Maintenance and operations manual
Fuel delivery
Work force study
Incentive program
Wind turbine
Energy conservation analysis
Solid waste disposal facility
design
Outer continental shelf impact
analysis
Coastal sensitivity analysis
Karluk comprehensive plan
Larson Bay- Ouzinkie
comprehensive plan
Total expenditures
Excess of revenues
over expenditures
$ 238 28 (209,378)
239 ,000 - 2F, —
6 22 209,378
41,000 28,622
140,000 -
20,000 -
37 000
238,050 - 28 - , - r 2 - 2
12,378
140,000
20,000
37, 000
209
24,946
148,671
173,617
10,622
38
77,394
106
6,231
13,289
85
2,694
(170 )
24,946
173�i7
Fund balance at beginning of year - -
Fund balance at end of year
Schedule 16
KODIAK ISLAND BOROUGH
Special Revenue Funds
Education
Statement of Revenues, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative figures for 1982
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Revenues:
Federal government
$ 999,829
977,907
(21,922)
1,062,411
State of Alaska
1 2,833,042
13,215,576
382,534
11,355,152
Food sales
92,709
86,932
(5,777)
84,973
Student activities
8,000
10,306
2,306
11,358
Other local revenues
29,460
19,326
(10,134)
33,432
Investments and property
Total revenues
- 1 - 3 - ,9 - r3, 040
6 527
- 14,316 ' ,574
6,527
353,534
12,547,32
Operating transfers from General Fund
1,696,309
1,172,544
( 523,765 )
676,922
Total revenues and operating transfers
from General Fund
15,659,349
15,489,118
( 170,231 )
13,224,248
Expenditures:
Education:
Regular instruction
5,281,825
5,064,079
217,746
4,413,330
Vocational education instruction
869,869
818,910
50,959
749,416
Correspondence study instruction
171,441
142,700
28,741
138,863
Special education instruction
1,051,122
958,763
92,359
823,302
Bilingual /bicultural education instruction
172,485
145,882
26,603
136,071
Other special programs
-
-
-
341,896
Supporting services - pupils:
Attendance
24,257
27,508
(3,251)
21,083
Guidance
233,107
225,888
7,219
198,455
Health services
75,675
87,507
(11,832)
77,518
Child study team
185,482
175,824
9,658
116,998
Boarding home
31,929
32,677
(748)
49,177
Other
102
91,009
11,033
101,283
Supporting services - instruction
823,712
761,121
62,591
586,941
General support services
1,863,132
1,795,808
67,324
1,606,517
Food services
227,627
255,879
(28,252)
219,132
Operation and maintenance
3,195,761
2,851,083
344,678
2,324,243
Pupil transportation
332,290
324,592
7,698
290,701
Community services
103,532
90,485
13,047
49,979
Nonprogrammed charges
-
(6,532)
6,532
1,041
Student activities
Total expenditures
304 337
15,049, 25
274 302
14,117',485
30 035
932 - '',140
218,726
12,4614
,672
Operating transfers to School Bonds Debt Service Fund
609,724
625,457
(15,733
713,817
Total expenditures and operating
transfers to School Bonds Debt
Service Fund
15,659,349
14,742,942
916,407
13,178,489
Excess of revenues and operating transfers
from General Fund over expenditures and
operating transfers to School Bonds Debt
Service Fund
-
746,176
746,176
45,759
Fund balance at beginning of year
84,822
84,822
39,063
Fund balance at end of year
$ 84,822
830,998
746,176
84,822
KODIAK ISLAND BOROUGH
Special Revenue Funds
Water
Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
Revenues:
Water sales
Other local revenues
Total revenues
Expenditures:
Salaries
Purchased water
Capital outlay
Other
Total expenditures
Excess of revenues over expenditures
Fund balance at beginning of year
Fund balance at end of year
Variance
favorable
Budget Actual (unfavorable)
$ 106 120,537 14,514
182 182
106, 023 120,719 14,696
3,550 1
15,661 (
(12,111)
79,920 7
78,624 1
1,296
- 7
7,756 (
(7,756)
22,553 1
11,936 1
10,617
106,023 1
113,977 (
(7,954
- 6
6,742 6
6,742
6 6 ,742
e, —L _a..i — f 4
KODIAK ISLAND BOROUGH
Special Revenue Funds
Sewer
Statement of Revenue, Expenditures and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
Revenue from sewer service charges
Expenditures:
Salaries
Purchased services
Other
Total expenditures
Excess of revenue over expenditures
Fund balance at beginning of year
Fund balance at end of year
Budget Actual
$ 30,570 37,812
- 2,712
2 26,304
6 2 446
30,570 31�, ► 2
6,350
$ -
6,350
Variance
favorable
(unfavorable)
7,242
(2,712)
(1,894)
3 7 11 4
lc92)
6,350
6 ,350
Schedule 19
KODIAK ISLAND BOROUGH
Debt Service Funds
Combining Balance Sheet
Year ended June 30, 1983
with comparative totals for 1982
Assets
Cash and investments:
Equity in central treasury
Temporary cash investments
Accrued interest receivable
Due from other funds
Hospital School
Bond Bonds
Totals
1983 1982
Liabilities and Fund Balances
Liabilities - accounts payable
Fund balances - designated for subsequent
year expenditures
$ 4 94,719 99,134 180,438
285,000 2,300,000 2,585,000 255,000
- 11,260 11,260 -
31,091 31,091 -
$ 289,415 2 2 435
- 6,230 6,230 -
289,415 2,430,840 2,720,255 435,438
$ 289,415 2,43,070 2-17269485 435,438
Schedule 20
KODIAK ISLAND BOROUGH
Debt Service Funds
Combining Statement of Revenues, Expenditures, Other Financial Sources and
Changes in Fund Balances
Year ended June 30, 1983
with comparative totals for 1982
Revenues from interest income
Other financial sources - operating
transfers from other funds:
General Fund
Education Special Revenue Fund
1980 School Bond Improvements
Capital Projects Fund
Total other financial
sources
Total revenues and other
financial sources
Expenditures - debt service:
Principal
Interest
Fiscal agent fees
Total expenditures
Excess (deficiency) of
revenues and other
financial sources
over expenditures
Fund balances at beginning of year
Hospital School Totals
3
Bond Bonds 1993 1982
$ 28,945 74,671 103,616 35,208
1 1,811,550 29,630
625,457 625,457 713,817
1,445,000 1,445,000 391,552
3,882,007 3,882,007 1,134,999
28,945 3,956,678 3,985,623 1,170,207
- 515,000 515,000 220,000
14 1,162, 703 1,177, 328 1,694,479
68 8 410 8 478 1
14 69T T 1, 700 1,91
14 2 2,284,817 (745,380)
275,163 160,275 435,438 1,180,818
Fund balances at end of year $ 289,415 2 2,720,255 435,438
Schedule 21
KODIAK ISLAND BOROUGH
Debt Service Funds
Hospital Bond
Statement of Revenue, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative totals for 1982
1983
Variance
favorable
1982
Budget
Actual
(unfavorable)
actual
Revenue from interest income
$ 29,700
28,945
(755)
35,208
Operating transfers from General Fund
-
-
-
29,630
Total revenue and transfers
from General Fund
29,700
28,945
( 755 )
64,838
Expenditures - debt service:
Interest
14,630
14,625
5
14,625
Fiscal agent fees
70
68
2
50
Total expenditures
11,700
X93
7
1414 — ,675
Excess of revenue and
operating transfers
from General Fund
over expenditures
15,000
14,252
(748)
50,163
Fund balance at beginning of year
275,163
275,163
-
225,000
Fund balance at end of year
$ 290,163
289,415
(748)
275,163
Schedule 22
KODIAK ISLAND BOROUGH
Debt Service Funds
School Bonds
Statement of Revenue, Expenditures, Transfers and
Changes in Fund Balance - Budget and Actual
Year ended June 30, 1983
with comparative totals for 1982
Revenue from interest income
Operating transfers from other funds:
General Fund
Education Special Revenue Fund
1980 School Bond Improvements Capital Projects Fund
Total operating transfers from other funds
Total revenue and operating transfers from
other funds
Expenditures - debt service:
Principal
Interest
Fiscal agent fees
Total expenditures
Excess (deficiency) of revenue and operating
transfers from other funds over expenditures
Fund balance at beginning of year
Fund balance at end of year
1983
Variance
favorable 1982
Budget Actual (unfavorable) actual
$ 74,671 74,671
- 1,811,550 1,811,550 -
592,740 625,457 32,717 713,817
1 000 1 445 000 - 391 552
22, 03 3 28 , o i , i i, 2r 1. toy;
2,037,740 953, 6,678 1,918,938 1,105,369
515,000 515,000 - 220,000
1,175,770 1,162,703 13,067 1,679,854
1 730 8 410 ( 6 6,8,00 ) 1,058
1, 92,5 0 1 ,
, 11 b,3o7 1,900,912
345,240 2,270,565 1,925,325 (795,543)
160,275 160,275 955,818
$ 505,515 2,430,840 1,925,325 160,275
Assets
Cash and investments:
Equity in central treasury
Other cash balances
Temporary cash investments
Receivables:
Federal goverment
State of Alaska
Accrued interest
Liabilities and
Fund Balances (Deficits)
Liabilities:
Advance from central
treasury
Accounts payable
Contracts payable
Retainages payable
Accrued liabilities
Deferred revenue
Total liabilities
Fund balances (deficits):
Reserved for encumbrances
Unreserved - designated for
subsequent year
expenditures
Total fund balances
(deficits)
Local
Service State
Roads School
and Construe-
Trails tion
Z - 170,036
1,800,000
104.685 101,587
19,910
104,685 2,091,533
69,152 -
- 144, 158
67,172
1 066 876
X9,15'2 1,27 ,20
1,820, 124
35,533 ( 1,006,797 )
35,533 813,327
$ 104 2,091,533
KODIAK ISLAND BOROUGH
Capital Projects Funds
Combining Balance Sheet
June 30, 1983
with comparative totals for 1982
1980
and 1983
School
Various Bond
Borough Improve-
Projects ments
100,276 1,093,807
- 10,547
9,070,638
5,000 -
59,108
105,276 10, 234, 100
36,288
5,214
TI1 - 502
50,990
12,784
63,774
105,276
HUD
Funded State
Small Capital
Cities Grants
Schedule 23
State
Municipal Hospital Utility
Aid Improve- Improve- Totals
Program ments ments 1983 1982
5,532 140,903 -
700,000 700,000
9,727 -
559 1,118
5,532 851, 189 701,118
374,288 8,237
122,548
�I b9 - S�3T 8,237
6,872,169 -
2,865,095 ( 2,705 )
9,737,264 ( 2,705 )
10, 234, 100 5 .532
16,503
804 774
2tl 1,277
10,449
19,463
29,912
851,189
18,588 - 1,529,142 2,313,338
- - 10,547 277
- 1,100,000 13,370,638 8,000,000
- 4,225 13,952 178,631
- 211,272 258,831
80,695 152,622
18588 1,10 4, 225 15, 216, 246 10,903,699
42,951 -
94,426 9,660
6,900
519 611 41 864
6663 888
222,571 -
( 185,341 ) (32,936
37,230 ( 32,936 )
701 18
5,104
682,907
3,000
363, 261
1,054,272
155,131
(105,178
49,953
1 104,225
117,207 271,252
1,366,467 2,176
- 1,092, 165
204,834 532,942
- 3,913
2 796 386 1 750 615
4, 4, 9 3.653, 063
9,131,434 6,009,285
1,599,918 1,241,351
10,731,352 7,250,636
15.216,246 10,9 03 699
KODIAK ISLAND BOROUGH
Capital Projects Funds
Combining Statement of Revenues, Expenditures, Other Financial Sources and Uses and
Changes in Fund Balances (Deficits)
Year ended June 30, 1983
with comparative totals for 1982
Revenues:
Federal government
State of Alaska
Investments
Licenses, fees, permits and other local revenues
Total revenues
Other financial sources:
Operating transfers from other funds
Bond sale proceeds
Total revenues and other financial sources
Expenditures:
Capital improvements:
School facilities
Other facilities
Other
Planning and community development
Total expenditures
Other financial uses - operating transfers to other funds
Total expenditures and other financial uses
Excess (deficiency) of revenues and other financial
sources over expenditures and other financial uses
Fund balances (deficit) at beginning of year
Fund balances (deficits) at and of year
Local
Service
State Various
Roads
School Borough
and Trails
Construction Pro ects
57,571 2,352,417 25,810
126,844 -
2 605
57,57 2,481
2,034 285,530 433,864
59,55 2.777,39 459 r7
2,832,017
395,900
59 605
59 — , Tio5 2,832, 17 395,900
59.605 2, 3 395,900
- (64,621) 63,774
35,533 877,948
$ 35,533 813,327 63,774
Schedule 24
1980
HUD
State
and 1983
Funded
State
Municipal
School Bond
Improvements
Small
Cities
Capital
Grants
Aid
Program
Hospital
Improvements
Utility
Improvements
Other
Totals
1983 1982
-
-
-
-
-
34,328
-
34,328
63,895
-
164,035
467,694
1,576,627
158,136
1,183,971
-
5,986,261
1,026,187
463,239
-
22,884
43,621
-
29,600
-
686,188
1,538,535
20,282 .
483,521
164,035
90 ,57�
230
1, 20,47
50 000
208
225
1,248,124
-
-
73,342
6,780,119
2,628, 17
2,490,230
2,170
_
-
22,077
-
-
3,235,905
536,495
7,400,000
10, 373, 751
-
166,205
-
9� 0, 57T
-
-
230,213
-
-
7 400 000
5,210,067
-
-
-
-
-
-
8,042,084
7,092,615
-
166,742
470,650
1,458,708
272,856
1,198,171
-
3,963,027
546,980
-
-
-
124,540
-
-
-
124,540
62,741
5,210,06T
1Fi , 72-
701 , U 0
1, - 5T3 - , - 27 F
272, F5T
1,11 ,171
-
X 59 6
12, 199, 256
117 620
7,
1 , 647 , 330
397
166,742
r7
1,5�;2�5
272, 5
-
1,198.171
98,722
98,722
1 746 052
13,93 , 08
391,552
8.211,50
3,516,354
(537)
19,928
37,230
(42,643)
49,953
(98,722)
3,480,716
(5,046,396)
6,220,910
(2,168
9,984
_
9,707
-
98,722
7,250,636
12.297,032
9,737,264
(2,705
29,912
37.230
(32,936
49,953
-
10,731,352
7,250,636
Schedule 25
KODIAK ISLAND BOROUGH
Student Activities Fund
Statement of Revenues, Expenditures and
Due to Student Organizations
Year ended June 30, 1983
Balance at
Balance at
July 1,1982
Revenues
Expenditures
June 30, 1983
High school:
Student council
$ 13,794
92,541
82,964
23,371
Athletics
3,580
29,730
28
4,628
Music
716
1,597
1,591
722
Publications
3,216
4,964
13,100
(4,920)
Classes
8,163
8
8,000
8
Clubs
4,752
12,900
13,489
4
Miscellaneous
school
2 5 )
169L 418
��
12
1 06 - -, 3 486
1 100
37�9Z;
Junior high school
1,555
4,470
3,595
2,430
Elementary schools:
East Elementary School
867
3,651
2,668
1
Main Elementary School
1
3,252
2,292
2
Peterson Elementary School
1,956
5,689
4,385
3,260
Village schools
2,445
4,939
3,152
4
Bilingual /bicultural
education instruction
220
-
181
39
Total elementary
schools
6,935
17,531
12,678
11,788
$ 36�,879
5
51 , 914