2002-10 FY2003 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 2002 -10
Requested by: Manager Carlson
Introduced by: Manager Carlson
Drafted by: Finance Officer
Introduced: 05/16/2002
Public Hearing: 06/04/2002
Adopted: 06/04/2002
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 2002 AND ENDING ON THE THIRTIETH DAY OF JUNE 2003
(FISCAL YEAR 2003 BUDGET)
NOW, THEREFORE, 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 2002 and ending on the thirtieth day
of June 2003.
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. 2002 -10
Page 1 of 6
Budget Ordinance
A. General Fund (100)
Revenues Percentage Amount
Taxes
Real Property 55.67% 6,152,520
State Mandated Exemptions -2.47% (272,650)
Personal Property 9.72% 1,074,090
Non ad valoren taxes 1.70% 187,890
Payment in lieu of taxes 4.87% 538,000
Severance Taxes 7.56% 836,000
Penalties & Interest on Tax 1.36% 150,000
Licenses & Permits 0.81% 89,250
Intergovernmental 12.69% 1,403,030
Investments Earnings 2.26% 250,000
Other 0.44% 48,660
Use of Fund Balance 5.39% 595,305
Total General Fund Revenues 100.00% 0.00% 11,052,095
Expenditures FTE
Legislative 1.46% 161,420
Personnel Services 21,600
Fringe Benefits 1,820
Lobbyist 60,000
Support Services 78,000
Borough Management 2 1.80% 198,730
Personnel Services 148,020
Fringe Benefits 42,390
Support Services 33,320
Allocated (25,000)
Borough Clerk 3 2.49% 274,938
Personnel Services 149,490
Fringe Benefits 33,418
Support Services 92,030
Legal Services 1.67% 184,200
Cost of Litigation 150,000
Support Services 34,200
Kodiak Island Borough, Alaska Ordinance No. 2002 -10
Page 2 of 6
Finance /Accounting 7 4.38% 484,168
Personnel Services 376,850
Fringe Benefits 97,468
Support Services 81,070
Capital Outlay
Allocated to Projects (71,220)
Finance /MIS 3 3.62% 399,968
Personnel Services 189,100
Fringe Benefits 52,678
Support Services 257,690
Capital Outlay 42,500
Allocated (142,000)
Assessing 4 2.24% 247,280
Personnel Services 178,820
Fringe Benefits 39,410
Support Services 42,050
Capital Outlay
Allocated to other funds (13,000)
Engineering/Facilities 2 0.88% 97,635
Personnel Services 108,460
Fringe Benefits 41,495
Professional Services 3,200
Support Services 64,480
Allocated to Projects (120,000)
Community Development 5 3.93% 433,806
Personnel Services 299,750
Fringe Benefits 74,576
Professional Services 30,000
Support Services 62,480
Allocated to Projects (33,000)
Building Inspectors 1.18% 130,000
Contracted Services 124,500
Support Goods and Services 5,500
Economic Development
Professional Services 61,100
Contributions 33,000
Support Goods & Services 30,000
General Administration 2.47% 272,870
Fringe Benefits
Professional Services 1,000
Audit Expense 120,000
Support Services 151,870
Emergency Preparedness
Support Services 5,500
1.12% 124,100
0.05% 5,500
Kodiak Island Borough, Alaska Ordinance No. 2002 -10
Page 3 of 6
Education Support 68.85% 7,609,350
Professional Services 520,000
Audit Expense 37,000
Support Goods and Services 56,500
Operating Transfers 6,995,850
Health& Sanitation 2.54% 280,900
Contracted Services 60,000
Contributions 220,900
Education, Culture & Recreation
Contributions 147,230
B.
Total General Fund Expenditures
1.33% 147,230
0.0% 11,052,095
Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 540,000
2 Welfare to Work (208) 70,000
3 Resource Manager (210) 231,000
4 Buildings & Grounds Fund (220) 901,680
5 Coastal Management (230) 25,940
6 Local Emergency Planning Committee (234) 20,000
7 Women's Bay Road Service Area (240) 110,500
8 Service Area No. 1 (242) 237,550
9 Service Area No. 2 (243) 200
10 Monashka Bay Road Services Area (244) 23,400
11 Bay View Road Service Area (246) 5,470
12 Fire Protection Area No. 1 (254) 408,600
13 Women's Bay Fire Department (252) 90,800
14 KIB Airport Fire Area (254) 16,900
15 Woodland Acres Street Light Area (260) 9,000
16 Kodiak Arts Council (275) 55,820
17 Facilities Fund (276) 13,830,254
Kodiak Island Borough, Alaska Ordinance No. 2002 -10
Page 4 of 6
C.
18 Tourism Development (277) 45,000
Total Special Revenue Funds 16,622,114
Debt Service Funds
1 Debt Service (300)
2 Debt Service - Other (310)
Total Debt Service Funds
Kodiak Island Borough, Alaska
(Revenues and Expenditures)
1,828,770
1,828,770
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410) 1,432,430
2 Capital Project - School Bonds, Various (426)
3 Near Island Research Building (426)
4 Capital Projects - State Grants (430) 1,400,000
Total Capital Projects Funds 2,832,430
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 2,796,010
2 Hospital Enterprise Fund (540) 1,688,540
3 Near Island Research Fund (555) 1,947,980
4 911 Service (560) 69,000
Total Enterprise Funds 6,501,530
Total all Funds 38,836,939 32,761,369
Ordinance No. 2002 -10
Page 5 of 6
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 2002, to be used for the purposes as
specified in the Budget for the Fiscal Year 2003 of the Kodiak Island
Borough commencing on the first day of July 2002 and ending on the
thirtieth day of June 2003 to defray expenses and liabilities of said entity
as enumerated in the applicable budgets.
ATTEST:
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 .25 mills
1. Woodland Acres Street Light Area 0 mills
J. Service Area No. 2 0 mills
K. KIB Airport Fire Area 1.25 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.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FOURTH DAY OF JUNE, 2002
KODIAK ISLAND BOROUGH
if
Gabrielle LeDoux, Mayor
udith A. Nielsen, d ic, Borough Clerk
Kodiak Island Borough, Alaska Ordinance No. 2002 -10
Page 6 of 6