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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