FY2008-01 - Fiscal Year 2008 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. FY2008 -01
Introduced by: Manager Gifford
Requested by: Manager Gifford
Drafted by: Finance Director
Introduced: May 17, 2007
Public Hearing: May 17, 2007
Public Hearing: June 7, 2007
Amended: June 7, 2007
Adopted: June 7, 2007
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE
KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
FIRST DAY OF JULY 2007 AND ENDING ON THE THIRTIETH DAY OF JUNE 2008
(FISCAL YEAR 2008 BUDGET)
NOW, THEREFORE, BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY
THAT:
Section 1: This ordinance is not of general application and shall not be codified.
Section 2:
Section 3:
The following sums of money, or as much thereof as may be authorized by law, as
may be needed or deemed necessary to defray all expenses and liabilities of the
Kodiak Island Borough, be and the same, is hereby appropriated for municipal
purposes and objects of the Kodiak Island Borough and other taxing entities
hereinafter specified for the fiscal year commencing on the first day of July 2007 and
ending on the thirtieth day of June 2008.
Adoption of this ordinance recognizes that funds are appropriated at department
and /or project level. Compositions of these figures are as delineated in the full detail
budget document. The full document is available to all elected and appointed
officials for their use. Copies may be reviewed by interested citizens at the Borough
Building during normal working hours and also at the A. Holmes Johnson, Chiniak,
and village public libraries during their normal operating hours.
Kodiak Island Borough, Alaska Ordinance No. FY2008 -01
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A. General Fund (100)
Revenues
Taxes
Total General Fund Revenues
Expenditures FTE
Percentage
Real Property 57.16% 53.90% 7,710,670 7,712,540
Personal Property 7.87% 7.41% 1,063,020 1,060,470
Non ad valorem taxes 2.05% 1.93% 276,450
Payment in lieu of
taxes 6.03% 5.69% 814,000
Severance Taxes 7.93% 8.88% 1,070,530 1,270,530
Penalties & Interest on
Tax 1.30% 1.22% 175,000
Licenses & Permits 848% 0.64% 91,500
Intergovernmental 9:83% 13.27% 1,328,075 1,899,361
Investments Earnings 2.06% 2.80% 400,000
Other 0.4 0.39% 55,200
Use of Fund Balance 3.78% 3.88% 548 554,975
100.00% x3,604,404 14,310,026
Legislative 1.27% 1.26% 171,310 180,910
Personnel Services 24608 31,200
Fringe Benefits 6,710
Lobbyist 70,000
Support Services 73,000
Borough Management 2 2.77% 2.61% 373,985
Personnel Services 225,770
Fringe Benefits 123,720
Support Services 44,495
Allocated (20,000)
Borough Clerk 3 2.95% 2.78% 398,510
Personnel Services 169,380
Fringe Benefits 116,800
Support Services 112,330
Legal Services 81-0-% 0.91% 130,000
Cost of Litigation 120,000
Support Services 10,000
Finance /Accounting 7 5•n� 4.89% 699,788
Personnel Services 410,120
Fringe Benefits 229,298
Support Services 98,180
Allocated to Projects (37,810)
Kodiak Island Borough, Alaska Ordinance No. FY2008 -01
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Finance /MIS 3 3.01% 3.71% 531,420
Personnel Services 201,900
Fringe Benefits 120,860
Contracted Services 13,000
Support Services 275,160
Capital Outlay 7,500
Allocated (87,000)
Assessing 4 3.23% 3.05% 436,364
Personnel Services 263,560
Fringe Benefits 142,940
Support Services 42,864
Allocated to other funds (13,000)
Engineering /Facilities 2 0-63% 0.78% 111,432
Personnel Services 52,840
Fringe Benefits 29,210
Professional Services 25,700
Support Services 53,682
Allocated to Projects (50,000)
Community Development 5 5-5% 5.30% 719,110 757,810
Personnel Services 371,930
Fringe Benefits 196,270
Professional Services 110,000
Support Services 71010 83,310
Allocated to Projects (3,700)
Building Inspectors 0-86% 0.93% 132,765
Contracted Services 125,000
Support Goods and Services 7,765
Economic Development 0-:564 0.52% 75,000
Professional Services 22,000
Contributions 48,000
Support Goods & Services 5,000
General Administration 2A0% 2.27% 324,170
Personnel Services 500
Audit Expense 96,000
Contracted Services 30,000
Support Services 172,670
Capital Outlay 25,000
Emergency Preparedness 0.07% 0.06% 8,800
Support Services 8,800
Capital Outlay
Education Support
Professional Services 456,350
65.87°k 67.52% 8,895,000 9,662,622
Kodiak Island Borough, Alaska Ordinance No. FY2008 -01
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Health & Social Services
Contributions
College and Libraries
Contributions
Transfers Out
B.
Audit Expense 37,000
Support Goods and Services 122,000
Operating Transfers 8278650 9,047,272
Animal Control
Contracted Services
Education, Culture & Recreation
Contributions
Transfers
1.61% 1.59% 217,620 227,620
217620 227,620
0,54% 0.51% 72,380
72,380
0.5744 0.61% 77,000 87,000
77000 87,000
0.60% 0.65% 93,000
93,000
0-015% 0.05% 6,450
6,450
Total General Fund Expenditures 13,504,404 14,310,026
Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 77,000
3 Land Sales (210) 96,700
4 Buildings & Grounds Fund (220) 791,210
5 Coastal Management (230) 24,000
6 Local Emergency Planning Committee (234) 17,800
7 Women's Bay Road Service Area (240) 125,532
8 Service Area No. 1 (242) 220,000
9 Service Area No. 2 (243)
10 Monashka Bay Road Services Area (244) 43,175
11 Bay View Road Service Area (246) 5,700
12 Fire Protection Area No. 1 (254) 426,500
13 Women's Bay Fire Department (252) 93,010
14 KIB Airport Fire Area (254) 14,230
15 Woodland Acres Street Light Area (260) 6,000
16 Trinity Acres Lighting Dist. (261) 3,800
17 Mission Lake Tide Gate (262) 3,050
Kodiak Island Borough, Alaska Ordinance No. FY2008 -01
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18 Trinity Acres Paving Dist. 263) 39,880
19 Kodiak Arts Council (275) 69,460
20 Facilities Fund (276) 2,000,000
21 Tourism Development (277) 45,000 50,000
22 Fern Fuller Trust (290) 437,000
Total Special Revenue Funds 4,539,047 4,544,047
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 3,470,770
2 Debt Service - Other (310) 0
Total Debt Service Funds 3,470,770
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410) 0 700,000
2 Capital Project - School Bonds, Various (426)
3 Near Island Research Building (426)
4 Capital Projects - State Grants (430) 0
Total Capital Projects Funds 0 700,000
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 3,926,681
2 Hospital Enterprise Fund (540) 1,660,850
3 Near Island Research Fund (555) 2,105,019
4 911 Service (560) 69,000
Total Enterprise Funds 7,761,550
4 $
Total all Funds 29,275,771 30,786,393
Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied for
the value as of January 1, 2007, to be used for the purposes as specified in the
Budget for the Fiscal Year 2008 of the Kodiak Island Borough commencing on the
first day of July 2007 and ending on the thirtieth day of June 2008 to defray
expenses and liabilities of said entity as enumerated in the applicable budgets.
Kodiak Island Borough, Alaska Ordinance No. FY2008 -01
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The millage rates by taxing entity are as follows:
A. City of Kodiak 2.00 mills*
B. Kodiak Island Borough 10.50 mills
C. Womens Bay Road Service Area 2.00 mills
D. Womens Bay Fire Dept. 1.25 mills
E. Bay View Road Service Area 1.00 mills
F. Fire Protection Area No. 1 1.50 mills
G. Monashka Bay Road Service Area 2.50 mills
H. Service Area No. 1 Roads 1.25 mills
I. Woodland Acres Street Light Area 0.00 mills
J. Service Area No. 2 0.00 mills
K. KIB Airport Fire Area 1.25 mills
L. Trinity Islands Street Light Service Area .50 mills
M. Mission Lake Tide Gate Service Area 1.00 mills
*Kodiak City Ordinance Numbers 906 and 908 exempt all personal property from
City of Kodiak taxation.
Section 5: The tax rate on boats is set at $1 per foot with a minimum of $30. Boats that weigh
less than 5 tons are exempt.
Section 6: Personal property accounts (not including boats) with an assessed value of $2,500
or Tess will not be billed.
Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the
necessary line item changes within the limits established above by fund, project, and
department to properly monitor, account, and report on the expenditure of these
funds.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SEVENTH DAY OF JUNE 2007
ATTEST:
✓tip ___ ����. -�
Nova Javier, CMC, Borough Clerk
KODIAK ISLAND BOROUGH
Je ome M. Selby, Borough Mayor
Kodiak Island Borough, Alaska Ordinance No. FY2008 -01
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