FY2010-01 Annual BudgetIntroduced by: Manager Gifford
Requested by: KIB Assembly
1 Drafted by: Finance Director
2 Introduced: 05/21/2009
Amended: 06/04/2009
3 Public Hearing: 06/04/2009
4 Adopted: 06/04/2009
5
6 KODIAK ISLAND BOROUGH
7 ORDINANCE NO. FY2010 -01
8
9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
10 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE
11 KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
12 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
13 FIRST DAY OF JULY 2009 AND ENDING ON THE THIRTIETH DAY OF JUNE 2010
14 (FISCAL YEAR 2010 BUDGET)
15
16 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
17 BOROUGH THAT:
18
19 Section 1: This ordinance is not of general application and shall not be codified;
20
21 Section 2: The following sums of money, or as much thereof as may be authorized by law,
22 as may be needed or deemed necessary to defray all expenses and liabilities of
23 the Kodiak Island Borough, be and the same, is hereby appropriated for municipal
24 purposes and objects of the Kodiak Island Borough and other taxing entities
25 hereinafter specified for the fiscal year commencing on the first day of July 2009
26 and ending on the thirtieth day of June 2010;
27
28 Section 3: Adoption of this ordinance recognizes that funds are appropriated at department
29 and /or project level. Compositions of these figures are as delineated in the full
30 detail budget document. The full document is available to all elected and
31 appointed officials for their use. Copies may be reviewed by interested citizens at
32 the Borough Building during normal working hours and also at the A. Holmes
33 Johnson, Chiniak, and village public libraries during their normal operating hours
34
35 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied
36 for the value as of January 1, 2009, to be used for the purposes as specified in
37 the Budget for the Fiscal Year 2010 of the Kodiak Island Borough commencing on
38 the first day of July 2009 and ending on the thirtieth day of June 2010 to defray
39 expenses and liabilities of said entity as enumerated in the applicable budgets.
40
41 The millage rates by taxing entity are as follows:
42
43 A. City of Kodiak 2.00 mills*
44 B. Kodiak Island Borough 10.75 10.50 mills
45 C. Womens Bay Road Service Area 2.50 mills
46 D. Womens Bay Fire Dept. 1.25 mills
47 E. Bay View Road Service Area 1-:043 1.50 mills
48 F. Fire Protection Area No. 1 1.50 mills
49 G. Monashka Bay Road Service Area 2.50 mills
50 H. Service Area No. 1 Roads 1.50 mills
51 I. Woodland Acres Street Light Area 0.25 mills
52 J. Service Area No. 2 0.00 mills
53 K. KIB Airport Fire Area 1.25 mills
Kodiak Island Borough, Alaska Ordinance No. FY2010 -01
Page 1 of 7
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
ATTEST:
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 Tess than 5 tons are exempt.
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.
Section 7: Attached to this ordinance are 5 pages of back -up information.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FOURTH DAY OF JUNE 2009
1v
Nova M. Javier, MC, Borough Clerk
KODIAK ISLAND BOROUGH
ome M. Selby, B
ayor
Kodiak Island Borough, Alaska Ordinance No. FY2010 -01
Page 2 of 7
General Fund (100)
Revenues Percentage
Taxes
Real Property 50.73% 8472,160 8_452 508
'
Personal Property 6.81% 1,160,150 1_134 150
_._._.
Non ad valorem taxes 1.80% 300,000
Payment in lieu of taxes 7.30% 1,217,000
Severance Taxes 8.60% 1,432,600
Penalties & Interest on Tax 1.05% 175,000
Licenses & Permits 0.40% 66,250
Federal Shared Revenue 2.10% 350,075
State Shared Revenue 12.86% 1,922,335 2,142,706
Investments Eamings
Other . 0.16% 26,000
Use of Fund Balance 7•57% 1,302,033 1,261,581
Total General Fund Revenues 100.00% 16,627,003 16
0.63% 105,000
Expenditures ; FTE
Legislative , 184,460
1.11%
,
Personnel Services 31,200
Fringe Benefits 5 760
'Lobbyist ; 70,000
Support Services 77,500
Borough Management 2 ---
2.33%, ; 387,587
Personnel Services , 233,404
Fringe Benefits 123,890
'Support Services 50,293
Allocated ; (20,000)'
Borough Clerk 3 2.82% 468,174
Personnel Services 192,130
Fringe Benefits 113,180
Support Services 162,864
Legal Services 0.77% 128,000
Cost of Litigation 120,000
Support Services 8,000
Finance/Accounting 7 4.66% 774,940
Personnel Services 445,210
....
Fringe Benefits 261,790
Support Services 114,750
_ -
Allocated to Projects (46,810)
Kodiak Island Borough, Alaska Ordinance No. FY2010-01
Page 3 of 7
82,500
111.034
0.67% 81,000 "µ
Emergency Preparedness
Support Services
Capital Outlay
Education Support
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
8,800
421,350
37,000
_ s'
222,000
..
10,628,269
0.05 %' 8,800
Transfers Out
Transfers 49,500
268, 000
67.87%
1.61 %i233
2337099
0.30%
11 308 619
268,
Total General Fund Expenditures 4642;903 ': 16,662,870
Kodiak Island Borough, Alaska Ordinance No. FY2010 -01
Page 5 of 7
Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 101,148
3 Land Sales (210) 135,535 185,313
4 Buildings & Grounds Fund (220)
5 Coastal Management (230) 24,000
6 Local Emergency Planning Committee (234)
33,800
7 Women's Bay Road Service Area (240)
8 Service Area No. 1 (242)
974,556 1,021,761
148.514
9 Service Area No. 2 (243) 100
291,500
10 Monashka Bay Road Services Area (244) 52,000
11 Bay View Road Service Area (246) 5,700 11,265
12 Fire Protection Area No. 1 (254) 443,716
13 'Women's Bay Fire Department (252) 95,560 .
. .
--- —
.
14 ,KIB Airport Fire Area (254) : , .
,
. 13,620
--7-
15 Woodland Acres Street Light Area (260)
8,400
16 Trinity Acres Lighting Dist. (261); 3,920
17 'Mission Lake 'Tide Gate (262) 3,700
18 ,Trinity Acres Paving Dist. 263) 17,200
19 Kodiak Arts Council (275) 0
20 Facilities Fund (276) 1,297,000
21 Tourism Development (277) 101,000
22 Fem Fuller Trust (290) 75,150
Total Special Revenue Funds 3426,449 3,928,667
Debt Service Funds (ReN.enues and Expenditures)
1 :Debt Service (300) 4,076,799
Total Debt Service Funds 4,076,799
Kodiak Island Borough, Alaska Ordinance No. FY2010-01
Page 6 of 7
Hospital Enterprise Fund (540)
911 Service (560)
Enterprise Funds (Revenues and Expenditures)
4,013,652
1,458,180
2,182,572
70,320
Total Enterprise Funds 7,724,724
Total all Funds 32,255,545 $ 36,129,203
Capital Project Funds (Revenues and Expenditures)
Capital Project - Borough, Various (410)
Capital Project - School Bonds, Various (426)
_
Near Island Research Building (426)
Capital Projects - State Grants (430)
Total Capital Projects Funds
Kodiak Island Borough, Alaska Ordinance No. FY2010 -01
Page 7 of 7