FY2011-01 Fiscal Year 2011 BudgetIntroduced by: Borough Manager
1 Drafted by: Finance Director
Introduced: 05/20/2010
2
Public Hearing: 06/03/2010
3 Amended: 06/03/2010
4 Adopted: 06/03/2010
5 KODIAK ISLAND BOROUGH
6 ORDINANCE NO. FY2011 -01
7
8 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
9 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE
10 KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
11 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
12 FIRST DAY OF JULY 2010 AND ENDING ON THE THIRTIETH DAY OF JUNE 2011
13 (FISCAL YEAR 2011 BUDGET)
14
15 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
16 BOROUGH THAT:
17
18 Section 1: This ordinance is not of general application and shall not be codified;
19
20 Section 2: The following sums of money, or as much thereof as may be authorized by
21 law, as may be needed or deemed necessary to defray all expenses and
22 liabilities of the Kodiak Island Borough, be and the same, is hereby
23 appropriated for municipal purposes and objects of the Kodiak Island
24 Borough and other taxing entities hereinafter specified for the fiscal year
25 commencing on the first day of July 2010 and ending on the thirtieth day of
26 June 2011;
27
28 Section 3: Adoption of this ordinance recognizes that funds are appropriated at
29 department and /or project level. Compositions of these figures are as
30 delineated in the full detail budget document. The full document is available
31 to all elected and appointed officials for their use. Copies may be reviewed
32 by interested citizens at the Borough Building during normal working hours
33 and also at the A. Holmes Johnson, Chiniak, and village public libraries
34 during their normal operating hours
35
36 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
37 levied for the value as of January 1, 2010, to be used for the purposes as
38 specified in the Budget for the Fiscal Year 2011 of the Kodiak Island Borough
39 commencing on the first day of July 2010 and ending on the thirtieth day of
40 June 2011 to defray expenses and liabilities of said entity as enumerated in
41 the applicable budgets.
42
43 The millage rates by taxing entity are as follows:
44
45 A. City of Kodiak
46 B. Kodiak Island Borough
47 C. Womens Bay Road Service Area
48 D. Womens Bay Fire Dept.
49 E. Bay View Road Service Area
50 F. Fire Protection Area No. 1
51 G. Monashka Bay Road Service Area
2.00 mills*
10.50 mills
2.50 mills
1.25 mills
1.00 mills
1.50 mills
2.50 mills
Kodiak Island Borough Ordinance No. FY2011 -01
Page 1 of 2
52 H. Service Area No. 1 Roads 1.50 mills
53 I. Woodland Acres Street Light Area 0.25 mills
54 J. Service Area No. 2 0.00 mills
55 K. KIB Airport Fire Area 1.25 mills
56 L. Trinity Islands Street Light Service Area .50 mills
57 M. Mission Lake Tide Gate Service Area 1.00 mills
58
59 *Kodiak City Ordinance Numbers 906 and 908 exempt all personal property
60 from City of Kodiak taxation.
61
62 Section 5: The tax rate on boats is set at $1 per foot with a minimum of $30. Boats that
63 weigh Tess than 5 tons are exempt.
64
65 Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the
66 necessary line item changes within the limits established above by fund,
67 project, and department to properly monitor, account, and report on the
68 expenditure of these funds.
69
70 Section 7: Attached to this ordinance are 5 pages of back -up information.
71
72 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
73
74
75
76
77
78
79
80
81
82 ATTEST:
83
84
85
86 Nova M. Javier, MM ' , Borough Clerk
87
THIS THIRD DAY OF JUNE, 2010
KODIAK ISLAND BOROUGH
Jerome M. Selby, Borough Mayor
Kodiak Island Borough Ordinance No. FY2011 -01
Page 2 of 2
A. General Fund (100)
Revenues
Taxes
Real Property 53.55% 52.80% 0,202,500 9,195,000
Personal Property 6.05% 6.82% 4 1,187,000
Non ad valorem taxes 1.58% 1.57% 274,000
Payment in lieu of taxes 7.61% 7.58% 1,320,000
Severance Taxes 7.72% 7.69% 1,340,000
Penalties & Interest on Tax 0.86% 0.86% 150,000
Licenses & Permits 0.52% 0.52% 90,250
Federal Shared Revenue 1.45% 1.45% 252,000
State Shared Revenue 12.44% 12.39% 2,158,320
Investments Earnings 1.15% 1.15% 200,000
Other 0.12% 0.12% 20,200 20.500
Use of Fund Balance 6.95% 7.06% 1,206,080 1.228.872
Total General Fund Revenues 100.00% 17,415,942
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
72,700
0
4
3
0
7
Finance /MIS 4
Personnel Services
31,200
6,820
71,500
78,700
285500
197810
48793
-40000
192,760
144,410
164,364
100,000
8,000
412,340
306,260
119,550
(34,810)
276,710
Percentage
1.08% 182,220
2.83%
2.88%
188,220
492,103
501,534
0.62% 108,000
4.61% 803,340
4.74% 825,680
Ordinance No. FY2011 -01
Kodiak Island Borough Backup Page 1
Fringe Benefits 201,820
Contracted Services 13,000
Support Services 295,150
Capital Outlay 51,000
Allocated (12,000)
Assessing 5 3.30% 574,858
Personnel Services 290,820
Fringe Benefits 212,500
Support Services 83,288
Allocated to other funds (11,750)
Engineering /Facilities 2 1.50% 256,647 260,939
Personnel Services 157,050 161,840
Fringe Benefits 100,307 100,799
Professional Services -
Support Services 62,300
Allocated to Projects (64,000)
Community Development 5 4.26% 741,740
Personnel Services 343,940
Fringe Benefits 200,300
Professional Services 100,000
Support Services 98,000
Allocated to Projects (500)
Building Inspectors 0 0.88% 153,778
Contracted Services 140,000
Support Goods and Services 13,778
Economic Development 0 0.38% 65,000 67,000
Professional Services 22,000
Contributions 43,000 45.000
Support Goods & Services
General Administration 0 2.15% 385 375,300
Personnel Services
Audit Expense 110,000
Contracted Services 30,000
Support Services 215,300 185,300
Capital Outlay 60,000 50,000
Parks and Recreation 0 0.21 % 36,000
Personnel Services
Contracted Services 5,000
Support Services 31,000
Capital Outlay
Emergency Preparedness 0 0.39% 68,600
Personnel Services 5,000
Support Services 13,600
Capital Outlay 50,000
Ordinance No. FY2011 -01
Kodiak Island Borough Backup Page 2
Education Support 0 57.65% 0,080,350 10,040,350
Professional Services 381,350
Audit Expense 37,000
Support Goods and Services 262 150,000
Operating Transfers 0,300,000 9,472,000
Health & Social Services
Contributions
Animal Control
Contracted Services
Education, Culture & Recreation
Contributions
College and Libraries
Contributions
Transfers Out
Transfers
0 1.54% 268,000
268,000
0 0.49% 85,000
85,000
0 0.66% 115,000
115,000
0 0.53% 93,000
93,000
0 9.29% 1,617,500
1,617,500
Total General Fund Expenditures 17,415,942
Ordinance No. FY2011 -01
Kodiak Island Borough Backup Page 3
B. Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 105,696
3 Land Sales (210) 175,320
4 Buildings & Grounds Fund (220) 803,258 743.258
5 Coastal Management (230) 36,000
6 Local Emergency Planning Committee (234) 24,979
7 Women's Bay Road Service Area (240) 147,700
8 Service Area No. 1 (242) 457,500
9 Service Area No. 2 (243) 100
10 Monashka Bay Road Services Area (244) 52,500
11 Bay View Road Service Area (246) 11,265
12 Fire Protection Area No. 1 (254) 504,400
13 Women's Bay Fire Department (252) 96,700
14 KIB Airport Fire Area (254) 14,000
15 Woodland Acres Street Light Area (260) 10,350
16 Trinity Acres Lighting Dist. (261) 4,400
17 Mission Lake Tide Gate (262) 3,700
18 Trinity Acres Paving Dist. 263) 15,600
19 Facilities Fund (276) 1,046,577
20 Tourism Development (277) 90,250
21 Fern Fuller Trust (290) 75,000
22 Special Projects (295) 430,880 80.000
Total Special Revenue Funds 3,695,295
Ordinance No. FY2011 -01
Kodiak Island Borough Backup Page 4
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 4,059,615
Total Debt Service Funds 4,059,615
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410)
2 Capital Project - School Bonds (420) 0
3 Capital Projects - State Grants (430) 0
4 Capital Project - from 2010 on (450) 0 243.933
5 Kodiak High School Renovation and Addition (460) 0
6 Renewal & Replacement projects 469 0 2,208,892
67 Capital Projects - Landfill (490) 0
78 Capital Projects - Hospital (495) 0
Total Capital Projects Funds 2,452,825
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 2,526,473
2 Hospital Enterprise Fund (540) 1,032,355
3 Kodiak Fisheries Research Center (555) 2,181,191
4 911 Service (560) 50,000
Total Enterprise Funds 5,790,019
Total all Funds $ 33,413,696
Ordinance No. FY2011 -01
Kodiak Island Borough Backup Page 5
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