2000-10C Amending FY2001 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 2000 -10C
Introduced by:
Requested by:
Drafted by:
Introduced:
Public Hearing:
Amended:
Adopted:
Manager Carlson
Manager Carlson
Finance Department
05/01/2001
05/17/2001
05/17/2001
05/17/2001
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY AMENDING
ORDINANCE NO. 2000 -10 2001 FISCAL YEAR BUDGET TO REFLECT
AMENDMENTS
WHEREAS, the actual State Revenue Sharing in the General Fund is less than
budgeted; and
WHEREAS, there is a deficit in the Borough Clerk's department because of the special
election of the Borough Mayor; and
WHEREAS, the Women's Bay Service Area wants to use the fund balance to offset
expenses for repairs and maintenance, and grading and ditching; and
WHEREAS, the Facilities Fund received more interest earnings than estimated in Fiscal
year 2000, giving it the ability to pay $63,000 more in debt service; and
WHEREAS, the Facilities Fund has $293,746 available in investment income from
fiscal year ending June 30, 2000. In accordance with Ordinance Chapter 3.04 Public
Finance — Management and Accounting, Section 3.04.051, Facilities Fund this can be
used for capital projects; and
WHEREAS, the Borough Capital Projects Fund has not realized all budgeted interest
earnings; and
WHEREAS, there is a need for additional cover material at the Landfill Solid Waste
Collection /Disposal which will require up to forty (40) hours of time with a D -9 cat;
and
WHEREAS, the Womens Bay Fire Department wishes to buy a suburban from the
United States Department of Administration for $14,500 plus shipping charges; and
WHEREAS, the Monashka Bay Road Service Area wants to use the fund balance to
offset expenses for road repairs and maintenance, and grading and ditching; and
WHEREAS, the bids for the high school roof were opened on May 16, 2001 and the
lowest bidder brings the project cost $968,106 over budget; and
Kodiak Island Borough Ordinance No. 2000 -10C
Page 1 of 9
WHEREAS, this money is available in Project 400 (undesignated) in Fund 410;
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1:
Section 2:
Section 3:
Section 4:
Section 5:
Section 6:
Section 7:
Section 8: The Borough fiscal year 2001 budget is amended to increase the Solid
Waste Collection /Disposal, Fund 530 in the amount of $15,000. This
increase is due to forty (40) hours of D -9 cat time for project.
Kodiak Island Borough
This ordinance is not of a general and permanent nature and shall not
become a part of the Kodiak Island Code of Ordinances.
The Borough fiscal year 2001 budget is amended to increase the General
Fund, Fund 100 in the amount of $10,000 to add additional funds for
the special election of the Borough Mayor.
The Borough fiscal year 2001 budget is amended to decrease the General
Fund, Fund 100 in the amount of $1,184 based on a decrease in the
State Revenue Sharing awarded. Decreases were made to the
contributions to the Council on Alcoholism in the amount of $7, the State
Health — Villages in the amount of $878, the State Health — KANA in the
amount of $286, the Women's Resource Center in the amount of $4,
and the Kodiak Baptist Mission in the amount of $9.
The Borough fiscal year 2001 budget is amended to decrease the General
Fund Use of Fund Balance, Fund 100 in the amount of $63,000. The
decrease is due to the additional interest received in the Facility Fund in
fiscal year 2000.
The Borough fiscal year 2001 budget is amended to increase the
Women's Bay Service Area Board, Fund 240 in the amount of $50,000.
The increase in based on the transfer from the unreserved fund balance
to offset expenses for repairs and maintenance, and grading and ditching.
The Borough fiscal year 2001 budget is amended to increase the
Facilities Fund, Fund 276 in the amount of $356,746 based on eighty -
five (85) percent of the annual investment income from the fund for fiscal
year ending June 30, 2000. The increased revenues will be transferred
to Borough Capital Projects and debt service.
The Borough fiscal year 2001 budget is amended to decrease the
Borough Capital Projects, Fund 410 in the amount of $238,855. The net
decrease is based on a decrease in interest earnings in the amount of
$532,631 595,631 and an increase in transfers in from the Facilities
Fund in the amount of $356,746.
Ordinance No. 2000 -10C
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Section 9:
The Womens Bay Fire Department has $188,000 in their unreserved fund
balance, $14,500 will be budgeted for the purchase of a 1993 Chevrolet
suburban from the United States Department of Administration.
Section 10: The Borough fiscal year 2001 budget is amended to increase the
Monshka Bay Road Service Area, Fund 244, in the amount of $8,584.
The increase is based on the use of the unreserved fund balance to offset
expenses for repairs and maintenance, and grading and ditching.
Section 11: The Borough fiscal year 2001 budget is amended to move $968,106
from Project 400 (undesignated) in Fund 410 to Project 01 105 in Fund
410.
ATTEST:
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS DAY OF , 2001
J udith A. Nielsen, c, Borough Clerk
KODIAK ISLAND BOROUGH
Gabrielle LeDoux, Borough � Jla or
9 Y
Kodiak Island Borough Ordinance No. 2000 -10C
Page 3 of 9
Ammended As of Difference Budget Revised
Budget 01/31/01 % Amendments Budget
Fund 100 General Fund
Revenues:
Property Tax 6,896,870 6,908,942 (12,072) 100% 6,896,870
Boat & Motor Vehicle Tax 198,000 96,766 101,234 49% - 198,000
Payment in Lieu of Taxes 478,000 492,468 (14,468) 103% 478,000
Severance Taxes 955,620 443,728 511,892 46% - 955,620
Penalties & Int on tax 160,000 71,167 88,833 44% 160,000
Licenses and Permits 81,150 49,960 31,190 62% 81,150
Federal Shared Revenue 350,200 350,200 0% - 350,200
State Revenue Sharing 106,640 106,640 0% (1,184) 105,456
Municipal Assistance 108,670 110,760 (2,090) 102% 108,670
Raw Fish Tax 923,770 923,772 (2) 100% - 923,770
Raw Fish Tax - Offshore 45,000 24,592 20,408 55% 45,000
Other State Revenue 24,000 - 24,000 0% 24,000
Fines 2,300 75 2,225 3% - 2,300
Interest Earnings 250,600 110,070 140,530 44% 10,000 260,600
Miscellaneous 15,840 15,059 781 95% - 15,840
Use of Fund Balance 441,900 441,900 0% (63,000) 378,900
Sale of Fixed Assets 2,000 - 2,000 0% - 2,000
Transfer In - - -
Total 11,040,560 9,247,359 1,793,201 84% (54,184) 10,986,376
Expenditures:
Borough Assembly 142,000 64,377 77,623 45% 142,000
Borough Manager 175,990 92,206 83,784 52% - 175,990
Borough Clerk 260,450 151,372 109,078 58% 10,000 270,450
Borough Attomey 361,000 335,631 25,369 93% - 361,000
Finance Department 381,680 234,303 147,377 61% - 381,680
Management Information Services 395,060 170,954 224,106 43% 395,060
Assessing Department 307,460 172,002 135,458 56% - 307,460
Engineering/ Facilities Dept 131,700 53,097 78,603 40% 131,700
Community Development 400,280 214,129 186,151 53% 400,280
Building Official 112,500 63,504 48,996 56% - 112,500
Economic Development 49,000 21,500 27,500 44% 49,000
General Administration 284,290 187,143 97,147 66% - 284,290
Emergency Prepardness 5,500 1,630 3,870 30% 5,500
School District Support 6,820,020 4,154,175 2,665,845 61% 6,820,020
Health and Sanitation 720,566 535,349 185,217 74% (64,184) 656,382
Culture and Recreation 160,914 109,610 51,305 68% 160,914
Transfers Out 332,150 321,600 10,550 97% - 332,150
Total 11,040,560 6,882,580 4,157,980 62% (54,184) 10,986,376
Fund 200 Mental Health
Revenue 323,150 321.600 1,550 323,150
Expenditures 323,150 371 322,779 - 323,150
Fund 205 Child Care Assistance Program
Revenue 540,049 187,384 352,665 35% - 540,049
Expenditures 540,049 224,493 315,556 42% 540,049
Fund 208 Welfare to Work (DPA Case Management)
Revenue 217,283 23,041 194,242 11% - 217,283
Expenditures
DHSS Welfare to Work 109,500 54.031 55,469 49% 109,500
DOL Welfare to Work 107,783 9.332 98,451 9% - 107,783
Total 217,283 63,364 153,919 29% 217,283
Fund 210 Land Sales
Revenue 156,800 189,484 (32,684) 121%
Expenditures 156,800 62,019 94,781 40%
Fund 220 Buildings and Grounds
Revenues 472,770 325,880 146,890 69%
Expenditures
Engineering Facilities -
156,800
156,800
472,770
Kodiak Island Borough Ordinance No. 2000 -10C
Page 4 of 9
Ammended As of Difference Budget Revised
Budget 01/31/01 % Amendments Budget
Borough Building 328,220 173.895 154,325 53% 328,220
MHC Apartments - 2,184 (2,184) -
School Buildings 114,000 82,605 31,395 72% 114,000
Parks 30,550 11,465 19,085 38% 30,550
Total Expenditures 472,770 270,149 202,621 57% 472,770
Fund 230 Coastal Management
Revenues 25,940 3 ,835 22,105 15% 25,940
Expenditures
Expenditures -CMG Regular 25,940 8.999 16,941 35% - 25,940
Expenditures -CMG Special - - - -
Total Expenditures 25,940 8,999 16,941 35% 25,940
Fund 234 LEPC Program
Revenues 19,500 19,500 0% - 19,500
Expenditures 19,500 16,817 2,683 86% 19,500
Fund 240 Womens Bay Road Service
Revenues 103,440 107,660 (4,220) 104% 50,000 153,440
Expenditures 103,440 62,020 41,420 60% 50,000 153,440
Fund 242 Service District No. 1
Revenues 151,150 132.819 18,331 88% 151,150
Expenditures 151,150 17.141 134,009 11% 151,150
Fund 243 Service Area No. 2
Revenues 200 119 81 0% 200
Expenditures 200 1 199 0% 200
Fund 244 Monaska Bay Road District
Revenues 23,400 24,184 (784) 103% 8,584 31,984
Expenditures 23,400 2,375 21,025 10% 8,584 31,984
Fund 246 Bay View Road Service Area
Revenues 5,470 5,183 287 95% 5,470
Expenditures 5,470 2,121 3,349 39% 5,470
Fund 250 Fire Protection Area No. 1
Revenues 272,500 299.033 (26,533) 110% 272,500
Expenditures 272,500 85.480 187,020 31% - 272,500
Fund 252 Womens Bay Fire Department
Revenues 60,720 64.820 (4,100) 107% 14,500 75,220
Expenditures 60,720 17,399 43,321 29% 14,500 75,220
Fund 254 MB Airport Fire District
Revenues 28,010 15,233 12,777 54% 28,010
Expenditures 28,010 14,263 13,747 51% 28,010
Kodiak Island Borough Ordinance No. 2000 -10C
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Ammended As of Difference Budget Revised
Budget 01/31/01 % Amendments Budget
Fund 260 Woodland Acres Street Lights
Revenues 9,000 1.313 7,687 15% 9,000
Expenditures 9,000 2,677 6,323 30% 9,000
Fund 275 Kodiak Arts Council
Revenues 51,720 28,393 23,327 55% 51,720
Expenditures 51,720 30,601 21,119 59% 51,720
Fund 276 Facilities Fund
Revenues 5,029,142 4,339,299 689,843 86% 356,746 5,385,888
Expenditures /Transfers Out: 5,029,142 422,330 4,606,812 8% 356,746 5,385,888
Fund 277 Tourism Development
Revenues 42,900 16.023 26,877 37%
Expenditures 42,900 17 42,883 0%
Fund 310 Debt Service - Other
Revenues
Expenditures
9,000
9,000
9,000 0%
9,000 0%
42,900
42,900
Fund 300 Debt Service
Revenues 2,830,740 2.422.446 408,294 86% 2,830,740
Expenditures
Expenditures - School Debt 2,050,060 1.388,568 661,492 68% 2,050,060
Expenditures - Hospital Debt 780,680 174,779 605,901 22% 780,680
Expenditures -Other Debt - - - -
Total Expenditures 2,830,740 1,563,346 1,267,394 55% 2,830,740
9,000
9,000
Kodiak Island Borough Ordinance No. 2000 -10C
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Capital Projects
Fund 410 - Borough Capital Projects:
Ammended As of Difference
Budget 01/31/01
Budget Revised
Amendments Budget
Revenues:
Interest Eamings 649,822 649,822 0% (532,631) 117,191
Sale of 2000 Series E Taxable Bonds 1,192,870 1.192,870 (0) - 1,192,870
Total Revenues 1,842,692 1,192,870 649,822 65% (532,631) 1,310,061
Operating Transfers In:
General Fund 1,448,880 1,448,880 100% - 1,448,880
Facilities Fund 496,640 496,640 100% 293,746 790,386
Debt Service 68,248 68,248 0% - 68,248
Bayside Fire Department 400,000 400,000 100% 400,000
Total Operating Transfers In - - -
Total Revenues 2,413,768 2,345,520 68,248 97% 293,746 2,707,514
Total Revenues 4,256,460 3,538,390 718,070 83% (238,885) 4,017,575
Projects:
85 Village Metals Removal 150,000 120.994 29,006 81% - 150,000
105 Anton Larsen Dock 140,000 139.580 420 100% 140,000
114 State Airport Improvements 11,000 60 10,940 1% - 11,000
117 Heliopad Striping 3,000 3,000 0% - 3,000
121 New Ambulance Purchase 24,000 24,000 0% (24,000) -
128 Peterson Addition (Match) 1,169,450 1,169,450 - 100% - 1,169,450
130 East Elementary Doorways 4,200 - 4,200 0% 4,200
133 Red Cross Building Reparis 12,000 6,778 5,222 56% - 12,000
145 Computer Software Acquisition 580,000 465.747 114,253 80% (114,253) 465,747
146 BMX Bike Trail 55,000 49.278 5,722 90% - 55,000
152 High School Roof Replacement Design 72,800 53,231 19,569 73% - 72,800
159 Borough Parks 26,500 10,231 16,269 39% - 26,500
172 Nixon Ranch Road Project 23,000 2,123 20,877 9% - 23,000
173 Bayside classroom equipment 75,000 48,199 26,801 64% 75,000
174 Bayside Storage Addition & Engine Bay 400,000 20 399,980 0% - 400,000
182 State Fair & Rodeo Water Project 25,000 15,308 9,692 61% - 25,000
183 School Freezer Relocation 40,000 31.869 8,131 80% (8,131) 31,869
00101 High School Roof Repair 92,568 67 92,501 0% (92,501) 67
00102 Bayside Underground Electrical 22,000 22,000 0% - 22,000
00105 Matching School Repair FY -00 54,330 54,330 0% 54,330
00106 MIS Study 30,000 2,299 27,701 8% - 30,000
01101 Matching School Repair FY -01 53,742 53,742 0% - 53,742
01103 North Star Improvements - 0%
01104 KHS Wall Installation - 0%
01105 KHS Roof Repair /2000F Series - 0% 968,106 968,106
400 Undesignated 1,192,870 1,192,870 0% (968,106) 224,764
Total Borough Projects 4,256,460 2,115,234 2,141,226 50% (238,885) 4,017,575
Fund 420 - Tax Exempt Bonds
Revenues:
Sale of 2000 E General Obligation Bonds 1,485,000 1.485,000 100% - 1,485,000
Interest Earnings 20,000 5,208 14,792 26% 20,000
Operating Transfers in: - 0%
General Fund 0% -
Total Revenues 1,505,000 1,490,208 14,792 99% - 1,505,000
Projects:
01102 KHS Roof Repair /2000E Series 1,505,000 6,894 1,498,106 0% - 1,505,000
Total Expenditures 1,505,000 6,894 1,498,106 0% 1,505,000
Kodiak Island Borough Ordinance No. 2000 -10C
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Ammended As of Difference Budget Revised
Budget 01/31/01 % Amendments Budget
Fund 430 - State Capital Grant Projects:
Revenues:
Clean Water Grant -DEC 50,000 23.190 26,810 46% 50,000
Loan Proceeds - Karluk Clean Water Project 350,000 82.083 267,917 23% 350,000
KIB Waste Management Implementation 1,585,800 - 1,585,800 0% 1,585,800
Anton Larsen Bay Boat Ramp 400,000 60,404 339,596 15% 400,000
Department of Agriculture 20,000 - 20,000 0% 20,000
00 Spill Response Equipment 400,000 400.000 - 100% 400,000
School Repair & Upgrade FY -00 126,770 25.354 101,416 20% 126,770
School Repair & Upgrade FY -01 125,398 125,398 0% 125,398
Interest Earnings - 0%
Operating Transfers in: - - 0%
General Fund - 0%
Total Revenues 3,057,968 591,031 2,466,937 19% 3,057,968
Projects:
142 Clean Water Fund/Karluk Planning 50,000 23.192 26,808 46% 50,000
164 KIB Waste Management Implementation 1,585,800 72.148 1,513,652 5% 1,585,800
169 Clean Water Fund/Karluk Construction 350,000 89.189 260,811 25% 350,000
177 Anton Larsen Bay Boat Ramp 400,000 63,602 336,398 16% 400,000
184 Oil Spill Response Equipment 400,000 24,182 375,818 6% 400,000
00100 High School Repair FY00 126,770 126,770 0% 126,770
00103 Island Lake Creek Fish Passage 10,000 10,000 0% 10,000
00104 Tide Gates 10,000 1.304 8,696 13% 10,000
01100 High School Repair FY 01 125,398 - 125,398 0% - 125,398
Total Expenditures 3,057,968 273.617 2,784,351 9% 3,057,968
Fund 490 Landfill Closeout/ Lechate Treatment
Landfill Closeout/Lechate Treatment 3,000,000 2,121.806 878,194 71% 3,000,000
165 Landfill Closeout/Lechate Treatment
Total Expenditures
3,000,000 2,231,804 768,196 74% 3,000,000
3,000,000 2,231,804 768,196 74% 3,000.000
Fund 530 Solid Waste Collection/Disposal
Revenues 2,523,808 1,558,501 965,307 62% 15,000 2,538,808
Waste Collection 1,119,100 652.752 466,348 58% 1,119,100
Waste Disposal 1,404,708 690.621 714,087 49% 15,000 1,419,708
Total Expenditures 2,523,808 1,343.373 1,180,435 53% 2,538,808
Fund 540 Hospital Enterprise Fund
Revenues:
State Shared Revenues 40,000 - 40,000 0% 40,000
Interest Earnings 15,000 10,663 4,337 71% 15,000
Fuller Trust Proceeds 60,000 53,400 6,600 89% 60,000
Providence Hospital Lease 720,000 420,000 300,000 58% 720,000
Kodiak Island Health Care Foundation 80,000 50.000 30,000 80,000
Gain on sale of assets 2,300 ( 186.197) 188,497 -8096% 2,300
Revenues from Hospital Operations 240,000 - 240,000 0% 240,000
Other Financing Sources 598,540 299,269 299,271 50% 598,540
Increase in Retained Eamings - - - -
Total Revenues 1,755,840 647,135 1,108,705 37% 1,755,840
Expenditures and Transfers:
Expenditures 1,755,840 867.512 888,328 49% 1,755,840
Total Expenditures 1,755,840 867.512 888,328 49% 1,755,840
Kodiak Island Borough Ordinance No. 2000 -10C
Page 8 of 9
Ammended As of Difference Budget Revised
Budget 01/31/01 % Amendments Budget
Fund 555 - Kodiak Fisheries Research Center
Revenues 1,949,720 1,068.954 880,766 55% 1,949,720
Expenditures
Research Facility 1,920,270 884,149 1,036,121 46% - 1,920,270
Dorm Facility 29,450 5,513 23,937 19% 29,450
1,949,720 889,662 1,060,058 46% 1,949,720
Fund 560 - Telephone 911 Service
Revenues 80,000 40,063 39,937 50%
Expenditures 80,000 80,000 0%
80,000
80,000
Kodiak Island Borough Ordinance No. 2000 -10C
Page 9 of 9