2000-10 Establishing FY2001 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 2000 -10
Requested By:
Drafted by:
Introduced:
Public Hearing:
Amended:
Adopted:
Manager
Finance Officer
05/16/2000
06/01/2000
06/01/2000
06/01/2000
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 2000 AND ENDING ON THE THIRTIETH DAY OF JUNE 2001
(2001 FISCAL YEAR BUDGET)
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 2000 and ending on the thirtieth day
of June 2001.
Section 3. Adoption of this ordinance recognizes that funds are appropriated at
department and /or project level. Composition 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. 2000 -10
Page 1 of 7
A. General Fund (100)
REVENUES
Taxes
Real Property 57.0% $6,010,330
State Mandated Exemptions (2.9) (302,000)
Personal Property 10.3 1,088,540
Non ad valorem taxes 1 .9 198,000
Payment in lieu of tax 4.5 478,000
Severance Tax 9.1 955,620
Penalties & Interest on Tax 1 .5 160,000
Licenses & Permits .8 81,150
Intergovernmental 13.8 1,454,510
Investment Earnings 2.4 250,600
Operating Transfers & Other .2 20,140
Use of Fund Balance 1.4 $142,520
Total General Fund Revenues 100.00% $10,537,410
EXPENDITURES FTE
Legislative 1.3% $142,000
Personnel Services 21,600
Fringe Benefits 2,400
Lobbyist 60,000
Support Services 58,000
Borough Management 2 1.7%
Personnel Services 118,330
Fringe Benefits 31,630
Support Services 31,030
Allocated (5,000)
Borough Clerk
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Legal Services
Cost of Litigation
Support Services
3
2.5%
144,790
30,140
85,520
0
1.5%
100,000
61,000
$175,990
$260,450
$161,000
Kodiak Island Borough, Alaska Ordinance No. 2000 -10
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Finance
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Allocated to Projects
MIS
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Allocated
Building Inspections
Contracted Services
Support Goods & Services
7
4
354,610
88,200
66,870
3,000
(131,000)
222,860
61,600
198,090
50,000
(130, 990)
Assessing 4 2.9% $307,460
Personnel Services 213,270
Fringe Benefits 54,300
Support Services 39,390
Capital Outlay 500
Allocated to Special Revenue 0
Engineering /Facilities 2 1.2% $131,700
Personnel Services 106,120
Fringe Benefits 34,520
Professional 15,000
Support Services 65,060
Capital Outlay 1,000
Allocated to Projects (90,000)
Community Development 5
Personnel Services 288,230
Fringe Benefits 79,030
Professional Services 0
Support Services 48,020
Allocated to Projects (15,000)
1.3%
127,500
5,000
Economic Development
Professional Services 16,000
Contributions 33,000
3.6% $381,680
3.8% $401,560
3.8% $400,280
.5%
$132,500
$49,000
Kodiak Island Borough, Alaska Ordinance No. 2000 -10
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General Administration 0
Personnel Services
Fringe Benefits
Professional Services
Audit Expense
Support Services
Allocated to Other Funds
Emergency Preparedness
Support Services
Education Support
Professional Services
Audit Expense
Support Goods & Services
Operating Transfers
Health & Sanitation
Contracted Services
Contributions
Operating Transfers
Education, Culture, & Recreation
Contributions
Operating Transfers
0
45,310
5,000
110,000
123,980
0
5,500
.1%
64.7%
501,490
37,000
45,000
6,230,030
6.8%
117,000
165,900
433,650
1.6%
159,800
5,130
Transfers & Contribution .1%
Other Operating Transfers 9,000
Total General Fund Expenditures
B. Special Revenue Funds (Revenues and Expenditures)
1. Child Care Assistance (205)
2. Welfare to Work (208)
3. Resource Manager (210)
4. Buildings & Grounds Fund (220)
5. Coastal Management (230)
6. Local Emergency Planning Committee (234)
2.7% $284,290
$5,500
$6,813,520
$716,550
$164,930
$9,000
$10,537,410
$500,000
$309,830
$156,800
$472,770
$25,000
$30,000
Kodiak Island Borough, Alaska Ordinance No. 2000 -10
Page 4 of 7
7. Womens Bay Road Service Area (240) $ 103,440
8. Service Area No. 1 (242) $ 151,150
9. Service Area No. 2 (243) $200
10. Monashka Bay Road Service Area (244) $23,400
11. Bay View Road Service Area (246) $5,470
12. Fire Protection Area No. 1 (250) $272,500
13. Womens Bay Fire Department (252) $60,720
14. KIB Airport Fire Area (254) $28,010
15. Woodland Acres Street Light Area (260) $9,000
16. Kodiak Arts Council (275) $51,720
17. Facilities Fund (276) $5,029,142
18. Tourism Development (277) $42,900
Total Special Revenue Funds $7,272,052
C. Debt Service Funds (Revenues and Expenditures)
1. Debt Service (300) $2,830,740
2. Debt Service - Other (310) $9,000
Total Debt Service Funds $2,839,740
D. Capital Project Funds (Revenues and Expenditures)
1. Capital Project - Borough, Various (410) 0
2. Capital Projects - School Bonds, Various (420) 0
3. Near Island Research Building (426) 0
4. Capital Projects - State Grants (430) 0
Kodiak Island Borough, Alaska Ordinance No. 2000 -10
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E. Enterprise Funds (Revenues and Expenditures)
1. Solid Waste Disposal Fund (530) $2,523,808
2. Hospital Enterprise Fund (540) $1,675,840
3. Near Island Research Fund (555) $1,949,720
4. 911 Service (560) $80,000
Total Enterprise Funds $6,229,368
TOTAL ALL FUNDS $26,878,570
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 2000, to be used for the purposes as
specified in the Budget for the Fiscal Year 2001 of the Kodiak Island
Borough commencing on the first day of July 2000 and ending on the
thirtieth day of June 2001 to defray expenses and liabilities of said entity
as enumerated in the applicable budgets.
The millage rates by taxing entity are as follows:
A. City of Kodiak 2.00 mills*
B. Kodiak Island Borough 9.25 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 mill
F. Fire Protection Area No. 1 1 .50 mills
G. Monashka Bay Road Service Area 1 .50 mills
H. Service Area No. 1 Roads 1 .00 mills
I. Woodland Acres Street Light Area 0 mills
J. Service Area No. 2 0 mills
K. KIB Airport Fire Area 1 .00 mills
*Kodiak City Ordinance Numbers 906 and 908 exempt all personal
property from City of Kodiak taxation.
Section 5. 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.
Kodiak Island Borough, Alaska Ordinance No. 2000 -10
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ATTEST:
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIRST DAY OF JUNE, 2000
,/,(A, (2. h A. Nielsen, cM orough Clerk
KODIAK ISLAND BOROUGH
T
tevens, Mayor
Kodiak Island Borough, Alaska Ordinance No. 2000 -10
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