FY2009-01 Budget OrdinanceKODIAK ISLAND BOROUGH
ORDINANCE NO. FY2009 -01
Introduced by:
Drafted by:
Introduced:
Public Hearing:
Adopted:
Manager Gifford
Finance Director
05/15/2008
06/05/2008
06/05/2008
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 2008 AND ENDING ON THE THIRTIETH DAY OF JUNE 2009
(FISCAL YEAR 2009 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: 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 2008 and ending on the thirtieth day of June 2009.
Section 3:
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.
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, 2008, to be used for the purposes as specified in the Budget for the
Fiscal Year 2009 of the Kodiak Island Borough commencing on the first day of July 2008
and ending on the thirtieth day of June 2009 to defray expenses and liabilities of said entity
Kodiak Island Borough, Alaska
as enumerated in the applicable budgets.
The millage rates by taxing entity are as follows:
A. City of Kodiak
B. Kodiak Island Borough
C. Womens Bay Road Service Area
D. Womens Bay Fire Dept.
E. Bay View Road Service Area
F. Fire Protection Area No. 1
G. Monashka Bay Road Service Area
H. Service Area No. 1 Roads
I. Woodland Acres Street Light Area
J. Service Area No. 2
K. KIB Airport Fire Area
L. Trinity Islands Street Light Service Area
M. Mission Lake Tide Gate Service Area
2.00 mills*
10.50 mills
2.00 mills
1.25 mills
1.00 mills
1.50 mills
2.50 mills
1.50 mills
0.25 mills
0.00 mills
1.25 mills
.50 mills
1.00 mills
*Kodiak City Ordinance Numbers 906 and 908 exempt all personal property from City of
Kodiak taxation.
Ordinance No. FY2009 -01
Page 1 of 7
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 less
will not be billed.
Section 7: 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.
Section 8: Attached to this ordinance are five pages of back -up information.
ATTEST:
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTH DAY OF JUNE, 2008
Nova Javier, CMC, Borough Clerk
KODIAK ISLAND BOROUGH
A
V a
Jerome M. Selby, Bcfgou•r Mayor
Kodiak Island Borough, Alaska Ordinance No. FY2009 -01
Page 2 of 7
A.
Revenues
Taxes
General Fund (100)
Real Property
Personal Property
Non ad valorem taxes
Payment in lieu of taxes
Severance Taxes
Penalties & Interest on Tax
Licenses & Permits
Federal Shared Revenue
State Shared Revenue
Investments Earnings
Other
Use of Fund Balance
Total General Fund Revenues
Expenditures FTE
Legislative
Personnel Services
Fringe Benefits
Lobbyist
Support Services
Borough Management
Personnel Services
Fringe Benefits
Support Services
Allocated
Borough Clerk
Personnel Services
Fringe Benefits
Support Services
Legal Services
Cost of Litigation
Support Services
Finance /Accounting
Personnel Services
Fringe Benefits
Support Services
Allocated to Projects
Ordinance No. FY2009 -01
2
3
7
Percentage
51.75% 51.41%
7.15% 7.10%
1.63% 1.62%
5.27% 5.24%
8.35% 8.30%
1.13% 1.13%
0.43% 0.43%
2.27% 2.26%
14.52% 11.77%
1.95% 1.93%
0.17% 0.17%
5.38% 8.65%
100.00% 100.00%
31,200
5,740
70,000
76,500
219,530
117,450
41,620
(20,000)
174,160
118,020
119,330
120,000
10,000
409,240
227,780
101,430
(46,810)
1.19%
31,200
5,740
70,000
76,500
2.33%
219,530
117,450
41,620
(20,000)
2.67%
174,160
118,020
119,330
1.18%
2.31%
2.65%
0.84% 0.84%
120,000
10,000
4.48% 4.46%
409,240
227,780
101,430
(46,810)
Original Substitued
7,980,000
1,102,500
251,000
813,000
1,288, 213
175,000
66,250
350,075
2,230,221
300,000
26,000
830,257
15, 421, 519 15, 522, 938
183,440
358,600
411,510 411,510
130,000
691,640
7,980,000
1,102, 500
251,000
813,000
1,288,213
175,000
66,250
350,075
1,827,477
300,000
26,000
1,343,423
183,440
358,600
130,000
691,640
1
Backup Info
Finance /MIS
Personnel Services
Fringe Benefits
Contracted Services
Support Services
Capital Outlay
Allocated
Assessing
Personnel Services
Fringe Benefits
Support Services
Allocated to other funds
Engineering /Facilities
Personnel Services
Fringe Benefits
Professional Services
Support Services
Allocated to Projects
Community Development
Personnel Services
Fringe Benefits
Professional Services
Support Services
Allocated to Projects
Building Inspectors
Contracted Services
Support Goods and Services
General Administration
Personnel Services
Audit Expense
Contracted Services
Support Services
Capital Outlay
Emergency Preparedness
Support Services
Capital Outlay
Ordinance No. FY2009 -01
3 3.82% 3.79% 588,533 588,533
234,810 234,810
123,368 123,368
9,000 9,000
268,355 268,355
40,000 40,000
(87,000) (87,000)
4
2
261,450
150,970
41,340
(13,000)
84,430
38,153
25,000
61,132
(50,000)
5 4.86% 4.83% 749,780 749,780
363,920 363,920
196,250 196,250
135,000 135,000
88,310 88,310
(33,700) (33,700)
140,000
7,765
96,000
30,000
171,600
8,800
2.86%
261,450
150,970
41,340
(13,000)
1.03%
84,430
38,153
25,000
61,132
(50,000)
0.96%
140,000
7,765
96,000
30,000
171,600
2.84%
1.02%
0.95%
1.93% 1.92%
0.06% 0.06%
8,800
440,760 440,760
158,715 158,715
147,765 147,765
Economic Development 0.49% 0.48% 75,000 75,000
Professional Services 22,000 22,000
Contributions 48,000 48,000
Support Goods & Services 5,000 5,000
297,600 297,600
8,800 8,800
2
Backup Info
Education Support
Professional Services
Audit Expense
Support Goods and Services
Operating Transfers
Health & Social Services
Contributions
Animal Control
Contracted Services
Education, Culture & Recreation
Contributions
College and Libraries
Contributions
Transfers Out
Transfers
Ordinance No. FY2009 -01
60.28% 69.47% 10,683,426 10,783,220
456,350 456,350
17,000 37,000
184,000 192,000
0,006,076 10,097,870
1.51% 1.50% 233,000 233,000
233,000 233,000
0.53% 0.54% 82,500 84,125
82,500 82,500
0.53% 0.52% 81,000 81,000
81,000 81,000
0.60% 0.60% 93,000 93,000
93,000 93,000
0.04% 0.04% 6,450 6,450
6,450 6,450
Total General Fund Expenditures 15,421,519 15,522,938
3
Backup Info
B.
Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 87,026 82,026
3 Land Sales (210) 97,771 97,771
4 Buildings & Grounds Fund (220) 751,185 712,485
5 Coastal Management (230) 24,000 24,000
6 Local Emergency Planning Committee (234) 17,800 20,180
7 Women's Bay Road Service Area (240) 124,057 124,057
8 Service Area No. 1 (242) 269,700 269,700
9 Service Area No. 2 (243) 100 100
10 Monashka Bay Road Services Area (244) 52,590 52,590
11 Bay View Road Service Area (246) 5,700 5,700
12 Fire Protection Area No. 1 (254) 415,900 415,900
13 Women's Bay Fire Department (252) 95,980 95,980
14 KIB Airport Fire Area (254) 13,070 13,070
15 Woodland Acres Street Light Area (260) 8,420 8,420
16 Trinity Acres Lighting Dist. (261) 3,920 3,920
17 Mission Lake Tide Gate (262) 3,700 3,700
18 Trinity Acres Paving Dist. 263) 20,060 20,060
19 Kodiak Arts Council (275) 68,360 68,360
20 Facilities Fund (276) 41,480,000 1,890,000
21 Tourism Development (277) 70,980 70,980
22 Fern Fuller Trust (290) 75,000 75,000
Total Special Revenue Funds 3,685,619 4,053,999
Ordinance No. FY2009 -01
4
Backup Info
C.
Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 4,067,653 4,067,653
2 Debt Service - Other (310) 0 0
Total Debt Service Funds 4,067,653 4,067,653
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410)
2 Capital Project - School Bonds, Various (426)
3 Near Island Research Building (426)
4 Capital Projects - State Grants (430) 0 0
Total Capital Projects Funds 0 0
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 4,136,005 4,136,005
2 Hospital Enterprise Fund (540) 1,660,810 1,660,810
3 Near Island Research Fund (555) 2,122,804 2,122,804
4 911 Service (560) 70,320 70,320
Total Enterprise Funds 7,989,939 7,989,939
Total all Funds $ 31,164,730 $ 31,634,529
Ordinance No. FY2009 -01
5
Backup Info