Loading...
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