2001-10A Amending FY2002 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 2001 -10A
Introduced by: Manager Carlson
Requested by: Manager Carlson
Drafted by: Finance Officer
Introduced: 10/09/2001
Public Hearing: 10/18/2001
Adopted: 10/18/2001
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY AMENDING
ORDINANCE NO. 2001-10 2002 FISCAL YEAR BUDGETTO REFLECT AMENDMENTS
WHEREAS, the FY 2002 Raw Fish Tax is $457,120 over budget, and the actual amount
of raw fish tax remitted by the State of Alaska exceeded the budget by $457,120; and
WHEREAS, the AS400 computer system must be replaced because the existing hardware
and operating system cannot support the necessary software to comply with federal and
state financial reporting. The replacement cost is $187,880; and
WHEREAS, the Economic Development Department needs to be increased due to
additional expenses for an Ocean Level membership for the United Fishermen of Alaska
by $2,000, the Kodiak College for the purchase of a Star band satellite Internet system for
Old Harbor, Ouzinkie, Port Lions, and Larsen Bay by $8,000, the Resource Development
Council (RDC) by $1,800, and contracted services by $13,200; and
WHEREAS, the Department of Health & Social Services, Division of Public Assistance has
increased the Welfare to Work Grant by $6,600 for FY 2002; and
WHEREAS, the U.S. Department of Labor, Employment and Training Administration, has
decreased the Welfare to Work Grant by $25,118 for FY 2002; and
WHEREAS, the Facilities Fund has funds available for the matching portion of the Capital
Matching Grant from the Department of Community and Economic Development; and
WHEREAS, the State Capital Grant Projects are increased for the Volunteer Fire
Assistance Grant for $3,699 from the Department of Natural Resources, Division of
Forestry; the Fisheries Research Building Feasibility Study for $200,000 and the School
Facilities Upgrade and Repair for $124,471; both from the Department of Community and
Economic Development, Division of Community and Business Development - Grants
Section;
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: The Borough FY 2002 budget is amended to increase the General Fund,
Fund 100 in the amount of $212,880 in Raw Fish Tax.
Kodiak Island Borough, Alaska
Ordinance No. 2001 -10A
Page 1 of 2
Section 2:
Section 3:
Section 4:
Section 5:
Section 6:
Section 7:
ATTEST:
Gz✓t M
udith A. Nielsen, cm
Kodiak Island Borough, Alaska
The Borough FY 2002 budget is amended to increase the Management
Information Systems Department, Fund 100 in the amount of $187,880 due
to the purchase of the new AS400 computer system.
The Borough FY 2002 budget is amended to increase the Welfare to Work
Fund 208, in the amount of $6,600 due to an increase in funding from the
Department of health & Social Services, Division of Public Health.
The Borough FY 2002 budget is amended to decrease the Welfare to Work
Fund 208, in the amount of $25,118 based on the remaining balance in the
five -year grant from the U.S. Department of Labor, Employment and Training
Administration.
Within the Facilities Fund 276, the Borough FY 2002 budget is amended to
move $53,345 from contingencies to transfers out to Fund 430.
The Borough FY 2002 budget is amended to increase the State Capital
Grants Projects, Fund 430 in the amount of $3,699 for the Volunteer Fire
Assistance Grant, $200,000 for the Fisheries Research Feasibility Study,
and $124,471 for the High School Repair project.
The Borough FY 2002 budget is amended to increase the Economic
Development Department, Fund 100, in the amount of $25,000 due to
additional expenses related to United Fishermen of Alaska, Kodiak College,
Resource Development Council, and contract services to that department.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS EIGHTEENTH DAY OF OCTOBER, 2001
, Borough Clerk
KODIAK ISLAND BOROUGH
-,(Nee6
Gabrielle LeDoux, Borodgh Mayor
Ordinance No. 2001 -10A
Page 2 of 2
01 -10A (2)
Amended As of Difference Budget Revised
Budget 08/31/01 % Amendments Budget
Fund 100 General Fund
Revenues:
Property Tax 6,956,460 5,936,010 1,020,450 85% 6,956,460
Boat & Motor Vehicle Tax 187,800 7,890 179,910 4% 187,800
Payment in Lieu of Taxes 500,000 6,651 493,349 1% 500,000
Severance Taxes 890,000 - 890,000 0% 890,000
Penalties & Int on tax 150,000 22,379 127,621 15% 150,000
Licenses and Permits 81,170 22,951 58,219 28% 81,170
Federal Shared Revenue 420,200 90 420,110 0% - 420,200
State Revenue Sharing 148,820 148,820 0% - 148,820
Municipal Assistance 119,800 119,800 0% - 119,800
Raw Fish Tax 825,000 825,000 0% 212,880 1,037,880
Raw Fish Tax - Offshore 10,000 10,000 0% - 10,000
Other State Revenue 12,000 12,000 0% 12,000
Fines 1,300 150 1,150 12% 1,300
Interest Earnings 272,200 12,976 259,224 5% 272,200
Miscellaneous 39,200 9,855 29,345 25% 39,200
Use of Fund Balance - - - 0% -
Sale of Fixed Assets 5,000 1,063 3,937 21% 5,000
Transfer In 200,000 200,000 - 200,000
Total 10,818,950 6,220,016 4,598,934 57% 212,880 11,031,830
Expenditures:
Borough Assembly 161,390 11,757 149,633 7% 161,390
Borough Manager 182,980 30,665 152,315 17% 182,980
Borough Clerk 280,380 32,992 247,388 12% 280,380
Borough Attorney 259,250 23,195 236,055 9% 259,250
Finance Department 455,910 73,096 382,814 16% 455,910
Management Information Services 427,750 90,068 337,682 21% 187,880 615,630
Assessing Department 275,690 22,996 252,694 8% 275,690
Engineering/ Facilities Dept 126,330 15,354 110,976 12% 126,330
Community Development 390,090 56,461 333,629 14% 390,090
Building Official 110,510 969 109,541 1% 110,510
Economic Development 49,000 26,750 22,250 55% 25,000 74,000
General Administration 286,180 76,531 209,649 27% 286,180
Emergency Preparedness 5,500 652 4,848 12% 5,500
School District Support 7,365,290 1,616,380 5,748,910 22% 7,365,290
Health and Sanitation 286,920 158,212 128,708 55% 286,920
Culture and Recreation 155,780 123,727 32,053 79% 155,780
Transfers Out - - - 0% -
Total 10,818,950 2,359,804 8,459,146 22% 212,880 11,031,830
Fund 205 Child Care Assistance Program
Revenue 540,049 540,049 0% 540,049
Expenditures 540,049 65,224 474,825 12% 540,049
Fund 208 Welfare to Work (DPA Case Management)
Revenue 201,610 15,393 186,217 8% (18,518) 183,092
Expenditures
DHSS Welfare to Work 109,500 4,009 105,491 4% 6,600 116,100
DOL Welfare to Work 92,110 8,105 84,005 9% (25,118) 66,992
Total 201,610 12,114 189,496 6% (18,518) 183,092
Fund 210 Land Sales
Revenue 95,750 74,616 21,134 78% 95,750
Expenditures 95,750 9,250 86,500 10% 95,750
Page 1
01 -10A (2)
Amended As of Difference Budget Revised
Budget 08/31/01 % Amendments Budget
Fund 220 Buildings and Grounds
Revenues 546,980 220,433 326,547 40% 546,980
Expenditures
Engineering Facilities -
Borough Building 377,440 31,968 345,472 8% 377,440
MHC Apartments 1,130 1,465 (335) 1,130
School Buildings 140,670 76,521 64,150 54% 140,670
Parks 27,740 932 26,808 3% 27,740
Total Expenditures 546,980 110,885 436,095 20% 546,980
Fund 230 Coastal Management
Revenues 25,940 25,940 0% 25,940
Expenditures
Expenditures -CMG Regular 25,940 3,211 22,729 12% 25,940
Expenditures -CMG Special - - - Total Expenditures 25,940 3,211 22,729 12% 25,940
Fund 240 Womens Bay Road Service
Revenues 103,780 106,535 (2,755) 103% 103,780
Expenditures 103,780 2,588 101,192 2% 103,780
Fund 242 Service District No. 1
Revenues 201,150 132,334 68,816 66% 201,150
Expenditures 201,150 590 200,560 0% 201,150
Fund 243 Service Area No. 2
Revenues 200 12 188 0% 200
Expenditures 200 1 200 0% 200
Fund 244 Monaska Bay Road District
Revenues 23,400 22,789 611 97% 23,400
Expenditures 23,400 63 23,337 0% 23,400
Fund 246 Bay View Road Service Area
Revenues 5,470 5,348 122 98% 5,470
Expenditures 5,470 14 5,456 0% 5,470
Fund 250 Fire Protection Area No. 1
Revenues 356,400 295,446 60,954 83% - 356,400
Expenditures 356,400 36,896 319,504 10% 356,400
Fund 252 Womens Bay Fire Department
Revenues 66,100 59,367 6,733 90% 66,100
Expenditures 66,100 9,359 56,741 14% 66,100
Fund 254 MB Airport Fire District
Revenues 28,010 13,835 14,175 49% 28,010
Expenditures 28,010 70 27,940 0% 28,010
Page 2
Amended As of Difference Budget Revised
Budget 08/31/01 % Amendments Budget
Fund 260 Woodland Acres Street Lights
Revenues 9,000 117 8,884 1% 9,000
Expenditures 9,000 480 8,520 5% - 9,000
Fund 275 Kodiak Arts Council
Revenues 51,720 7,980 43,740 15% - 51,720
Expenditures 51,720 8,579 43,141 17% 51,720
Fund 276 Facilities Fund
Revenues 5,313,990 102,977 5,211,013 2%
Expenditures /Transfers Out: 5,313,990 607,150 4,706,840 11%
Fund 277 Tourism Development
Revenues
Expenditures
Fund 310 Debt Service - Other
Revenues
Expenditures
52,200
52,200
01 -10A (2)
Page 3
52,200 0%
13 52,187 0%
Fund 300 Debt Service
Revenues 1,990,210 1,246,723 743,487 63% 1,990,210
Expenditures
Expenditures - School Debt 1,222,550 284,053 938,497 23% 1,222,550
Expenditures - Hospital Debt 767,660 165,828 601,833 22% 767,660
Expenditures -Other Debt - - - -
Total Expenditures 1,990,210 449,881 1,540,329 23% 1,990,210
5,313,990
5,313,990
52,200
52,200
Capital Projects
Fund 410 - Borough Capital Projects:
01 -10A (2)
Amended As of Difference Budget Revised
Budget 08/31/01 % Amendments Budget
Revenues:
Interest Earnings 162,161 3,967 158,194 2% 162,161
Sale of 2000 Series E Taxable Bonds 1,192,870 1,192,870 - 100% 1,192,870
Total Revenues 1,355,031 1,196,837 158,194 88% 1,355,031
Operating Transfers In:
General Fund 499,611 299,611 200,000 60% - 499,611
Facilities Fund - - 0% 53,345 53,345
Debt Service - 0% - -
Bayside Fire Department 400,000 400,000 - 100% 400,000
Total Operating Transfers In - - - -
Total Revenues 899,611 699,611 200,000 78% 53,345 952,956
Total Revenues 2,254,642 1,896,448 358,194 84% 53,345 2,307,987
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 Helipad Striping 3,000 3,000 0% 3,000
130 East Elementary Doorways 4,200 4,200 0% 4,200
133 Red Cross Building Repairs 12,000 6,778 5,222 56% 12,000
146 BMX Bike Trail 55,000 49,278 5,722 90% 55,000
159 Borough Parks 26,500 10,231 16,269 39% 26,500
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
00102 Bayside Underground Electrical 22,000 - 22,000 0% 22,000
00105 Matching School Repair FY-00 54,330 54,330 - 100% 54,330
00106 MIS Study 30,000 29,983 17 100% 30,000
01101 Matching School Repair FY -01 53,742 53,742 100% 53,742
01105 KHS Roof Repair /2000F Series 968,106 436,798 531,308 45% 968,106
02109 Matching School Repair FY -02 KHS Roof Repair /20( - 0% 53,345 53,345
400 Undesignated 24,764 24,764 100% 24,764
Transfer Out 100 200,000 200,000 100% 200,000
Total Borough Projects 2,254,642 1,190,065 1,064,577 53% 53,345 2,307,987
Fund 420 - Tax Exempt Bonds
Revenues:
Sale of 2000 E General Obligation Bonds 1,485,000 1,485,000 100% 1,485,000
Interest Eamings 45,000 24,356 20,644 54% 45,000
Operating Transfers in: - 0%
General Fund 0%
Total Revenues 1,530,000 1,509,356 20,644 99% 1,530,000
Projects:
01102 KHS Roof Repair /2000E Series 1,530,000 1,505,000 25,000 98% 1,530,000
Total Expenditures 1,530,000 1,505,000 25,000 98% 1,530,000
Page 4
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 78,148 1,507,652 5% 1,585,800
Anton Larsen Bay Boat Ramp 400,000 80,000 320,000 20% - 400,000
Department of Agriculture 10,000 - 10,000 0% 10,000
Oil 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
Volunteer Fire Assistance - - 0% 3,699 3,699
Fisheries Research /DCED - 0% 200,000 200,000
High School Repair FY -02 0% 124,471 124,471
Interest Earnings - 0% -
Operating Transfers in: 0%
General Fund 0%
Total Revenues 3,047,968 688,775 2,359,193 23% 328,170 3,376,138
Projects:
142 Clean Water Fund/Karluk Planning 50,000 23,192 26,808 46% 50,000
164 KIB Waste Management Implementation 1,585,800 177,873 1,407,927 11% 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 88,848 311,152 22% 400,000
184 Oil Spill Response Equipment 400,000 355,452 44,548 89% 400,000
00100 High School Repair FY00 126,770 80,658 46,112 64% 126,770
00104 Tide Gate 10,000 1,304 8,696 13% 10,000
01100 High School Repair FY Ol 125,398 125,398 100% 125,398
01106 Volunteer Fire Assistance FY -02 - 0% 3,699 3,699
02107 Fisheries Research Building Feasibility Study - - 0% 200,000 200,000
02108 High School Repair FY -02 0% 124,471 124,471
Total Expenditures 3,047,968 941,913 2,106,055 31% 328,170 3,376,138
Fund 490 Landfill Closeout/ Leachate Treatment
Landfill Closeout/Leachate Treatment
165 Landfill Closeout/Leachate Treatment
Total Expenditures
Fund 530 Solid Waste Collection/Disposal
Revenues
01 -10A (2)
Amended As of Difference Budget Revised
Budget 08/31/01 % Amendments Budget
3,000,000 2,131,804 868,196 71% 3,000,000
3,000,000 2,231,804 768,196 74% 3,000,000
3,000,000 2,231,804 768,196 74% 3,000,000
2,718,008 472,949 2,245,059 17% 2,718,008
Waste Collection 1,419,100 113,833 1,305,267 8% 1,419,100
Waste Disposal 1,298,908 262,970 1,035,938 20% 1,298,908
Total Expenditures 2,718,008 376,803 2,341,205 14% 2,718,008
Fund 540 Hospital Enterprise Fund
Revenues:
State Shared Revenues 40,000 - 40,000 0% 40,000
Interest Earnings - 180 (180) #DIV /0! -
Fuller Trust Proceeds 60,000 - 60,000 0% 60,000
Providence Hospital Lease 720,000 180,000 540,000 25% 720,000
Kodiak Island Health Care Foundation 70,000 - 70,000 70,000
Gain on sale of assets - #DIV /0! -
Revenues from Hospital Operations 200,000 - 200,000 0% 200,000
Other Financing Sources 598,540 598,540 0% 598,540
Increase in Retained Earnings - - - -
Total Revenues 1,688,540 180,180 1,508,360 11% 1,688,540
Expenditures and Transfers:
Expenditures 1,688,540 291,415 1,397,125 17% 1,688,540
Total Expenditures 1,688,540 291,415 1,397,125 17% 1,688,540
Page 5
01 -1 OA (2)
Amended As of Difference Budget Revised
Budget 08/31/01 % Amendments Budget
Fund 555 - Kodiak Fisheries Research Center
Revenues 1,947,980 247,999 1,699,981 13% - 1,947,980
Expenditures
Research Facility 1,916,530 76,071 1,840,459 4% 1,916,530
Dorm Facility 31,450 78,536 (47,086) 250% 31,450
1,947,980 154,607 1,793,373 8% 1,947,980
Fund 560 - Telephone 911 Service
Revenues 69,000 11,553 57,447 17% - 69,000
Expenditures 69,000 1,750 67,250 3% 69,000
Page 6