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2002-10C Amending FY2003 BudgetKODIAK ISLAND BOROUGH ORDINANCE NO. 2002 -10C Introduced by: Manager Carlson Requested by: Finance Director Drafted by: Finance Director Introduced: 03/06/2003 Public Hearing: 03/25/2003 Adopted: 03/25/2003 AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY AMENDING ORDINANCE NO. 2002 -10 KODIAK ISLAND BOROUGH FISCAL YEAR 2003 BUDGET TO REFLECT AMENDMENTS WHEREAS, the Kodiak Island Borough (KIB) lost $2,400,000 in a lawsuit with "Jane Doe "; and WHEREAS, the KIB has funds available by using $1,400,000 of the fund balance in the General Fund, $650,000 of fund balance in the Land Sales Fund and $350,000 in the Debt Service Fund; and WHEREAS, , the KIB has elected to eliminate the State portion of the Welfare to Work program which reduces both revenues and expenditures by $20,109; and WHEREAS, the State Coastal Management grant has been reduced by $1,040; and WHEREAS, low interest rates reduced the amount that could be transferred from fund 276, Facilities Fund, to fund 300, debt service by $74,870, and this amount could be funded by Use of Fund Balance; and WHEREAS, two projects, Hospital Access and Parking, Phase I and II, amounting to $740,000, should be in fund 490 since they relate to an Enterprise fund; and WHEREAS, the KIB School Repair Matching Grant should be in fund 410 instead of fund 430; and WHEREAS, the State grant for KIB Waste Management was reduced by $115,700; NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THAT: Section 1: This ordinance is not of a general and permanent nature and shall not become a part of the Kodiak Island Borough Code of Ordinances. Section 2: Use of Fund Balance in the General Fund ,v111 be increased by one million four $1,400,000 to $2,052,705. Kodiak Island Borough, Alaska Ordinance No. 2003 -10C Page 1 of 8 Fund 100 General Fund Revenues: Property Tax Boat & Motor Vehicle Tax Payment in Lieu of Taxes Severance Taxes Penalties & Int on tax Licenses and Permits Federal Shared Revenue State Revenue Sharing Municipal Assistance Raw Fish Tax Raw Fish Tax - Offshore Other State Revenue Fines Interest Earnings Miscellaneous .. ........ ............................... Use ofFund Ba1anre Sale of Fixed Assets ans0t -Tte Total 6,953,960 6,994,472 (40,512) 101% 6,953,960 187,890 99,324 88,566 53% 187,890 538,000 23,919 514,081 4% 538,000 836,000 271,399 564,601 32% 836,000 150,000 84,491 65,509 56% 150,000 89,250 58,496 30,754 66% 89,250 420,030 67 419,963 0% 420,030 110,000 111,700 (1,700) 102% 110,000 120,000 128,514 (8,514) 107% 120,000 680,000 796,373 (116,373) 117% 680,000 60,000 60,000 0% 60,000 13,000 13,000 0% 13,000 800 345 455 43% 800 250,000 121,974 128,026 49% 250,000 42,860 21,089 21,771 49% - 42,860 652 705 652705 0% 1,400,000; 2 052,705 1.14 stf Pund Balance to pap forJane Doe. 5 ,000 - 5,000 0% 5,000 1,000,000 1.000;000 5650 0005 Farad sales; $154 000:frocst 11,109,495 8,712,162 2,397,333 78% 2,400,000 13,509,495 debtsarvice, 03 -10C adopted Amended As of Difference Budget Revised Budget 01/31/02 % Amendments Budget Expenditures: Borough Assembly 156,250 70,702 85,548 45% 156,250 Borough Manager 200,960 122,300 78,660 61% 200,960 Borough Clerk 274,938 161,795 113,143 59% - 274,938 Boiougl Aitumey 184 204 52;190 1:323110 28 2 400; I00 2;584 ,7110 :teae )00)1 gatioa cad seal costa Finance Department 479,748 242,344 237,404 51% 479,748 Management Information Services 399,968 199,454 200,514 50% 399,968 Assessing Department 247,280 133,668 113,612 54% 247,280 Engineering/ Facilities Dept 96,635 56,286 40,349 58% 96,635 Community Development 433,806 186,553 247,253 43% 433,806 Building Official 130,000 76,524 53,476 59% 130,000 Economic Development 124,100 42,382 81,718 34% 124,100 General Administration 229,660 163,480 66,180 71% 229,660 Emergency Preparedness 5,500 1,353 4,147 25% 5,500 School District Support 7,618,320 4,785,298 2,833,022 63% 7,618,320 Health and Sanitation (5195) 286,095 , 102% 280,900 Culture and Recreation 147,230 152,282 (5,052) 103% 147,230 Transfers Out 100,000 100,000 - 0% 100,000 Total 11,109,495 6,832,706 4,276,789 62% 2,400,000 13,509,495 Fund 205 Child Care Assistance Program Revenue Expenditures Fund 208 Welfare to Work (DPA Case Management) Revenue: DHSS Welfare to Work DOL:Wel fare to Work Total Fund 210 Land Sales Revenue Bspertditures Kodiak Island Borough, Alaska 540,000 540,000 263,796 276,204 49% ............................. . ,000 257,936 282,064 48% 540,000 540,000 79 900 ooh . f20 >109) 49,091 ::Efirnfitate Stafe 43ramt 74,000 7,425 62 575 1140 (20,109) 49,891 70,000 7,425 62,575 11% (20,109) 49,891 231,000 116,443= 114,537 5040 650000:: 001,000 Vseo(FwtdDalaace 231,000 65,855: 165,145 29a 450000 SgL004 Transferfo3aie]oesettlenanst., Ordinance No. 2003 -10C Page 3 of 8 Fund 220 Buildings and Grounds Revenues Expenditures Engineering Facilities Borough Building MHC Apartments School Buildings Parks Total Expenditures Fund 225 Insurance deductables Revenues Expenditures Fund 230 Coastal Management ..................................................... ............................... Revenues Expenditures Expendfures.CMGRegnlar Expenditures -CMG Special Total Expenditures Fund 234 L.E.P.C. Revenues Expenditures Fund 240 Womens Bay Road Service Revenues Expenditures Fund 242 Service District No. 1 Revenues Expenditures Fund 243 Service Area No. 2 Revenues Expenditures Fund 244 Monaslra Bay Road District Revenues Expenditures Fund 246 Bay View Road Service Area Revenues Expenditures Fund 250 Fire Protection Area No. 1 Revenues Expenditures Fund 252 Womens Bay Fire Department Revenues Expenditures Fund 254 1UB Airport Fire District Revenues Expenditures Kodiak Island Borough, Alaska Amended As of Difference Budget Revised Budget 01/31/02 % Amendments Budget 1,060,050 898,776 161,274 85% 1,060,050 499,080 6,000 527,230 27,740 1,060,050 100,000 100,000 100,000 100,000 2.5 940 :.. 4.640 19 300 26% (1;0401 24,900 ' To metoh atates 6uudiug _: 25 940 .. 11 8S:& 14 082 46% (1,0901 21900 To match state's funding 25,940 11,858 20,000 20,000 200 200 23,400 23,400 5,470 5,470 126,066 373,014 25% 5,913 87 302,999 224,232 57% 17,025 10,715 61% 452,002 608,048 43% 8,504 03 -10C adopted 14,082 46% 20,000 0% 11,496 43% 140,500 113,588 26,912 81% 140,500 29,429 111,071 21 92 237,550 178,619 58,931 75% 237,550 26,918 210,632 11% 27 25,111 97,260 37,287 173 0% 199 0% (1,711) 107% 5,936 17,464 25% 5,989 3,378 (519) 109% 2,092 62% 417,930 314,786 103,144 75% 417,930 92,742 325,188 22% 97,260 68,707 28,553 71% 59,973 38% 16,531 16,900 16,879 22 100% 16,900 54 16,846 0% 499,080 6,000 527,230 27,740 1,060,050 100,000 100,000 (1,040) 24,900 20,000 20,000 140,500 140,500 237,550 237,550 200 200 23,400 23,400 5,470 5,470 417,930 417,930 97,260 97,260 16,900 16,900 Ordinance No. 2003 -10C Page 4 of 8 Fund 260 Woodland Acres Street Lights Revenues Expenditures Fund 275 Kodiak Arts Council Revenues Expenditures Fund 276 Facilities Fund Revenues::: Expendtu eslFransfers Out Fund 277 Tourism Development Revenues Expenditures Expenditures - School Debt R pettdit fires- Hospital Debt Expenditures- Karluk Loans Expenditures -Other Debt Total Expenditures Fund 310 Debt Service - Other Revenues Expenditures Kodiak Island Borough, Alaska Amended Budget 01/31/02 45,000 45,000 1,060,120 .................... ?Ifi1,880 6,770 1,828,770 26,847 33,750 529,147 156;334 03 -10C adopted As of Difference 9,000 266 8,734 3% 9,000 2,769 6,231 31% 55,820 28,813 27,007 520, 55,820 31,091 24,729 56% 14;(!87,814 ..;::12,324,133 1163 679 4 % :: t4i�87,914 1214,01?: 12673,797 946.::: Fund 300 Debt Service Reveaaea 1,828,770 1,273,291 555,179 18,153 60% 11,250 75% 530,973 50% 605146 21°6 6,770 0% Budget % Amendments Revised Budget 9,000 9,000 55,820 55,820 (74876): 14012,944 R 4 e :b u dgeetbeeaus e :o 1 owinteies i- (74,870). 14,082.944 eainatgs at F 2902 Eiind 300 base tatgh tm ay to i 45,000 45,000 685,881 1,142,889 38% 350,000 2,178,770 350,004_: 2;17 &;770: T ansfers in _fntm uad wt11 be eedueed by $74,870, will be made up with use of fund - 1,060,120 balance. Both are revenue line items. 850000 : 1,111;8841 . .:$350,000 is being moved to the General 6,770 Fuud tv help:gay for ]ane Doe iawsut Ordinance No. 2003 -1OC Page 5 of 8 Fund 410 - Borough Capital Projects: Revenues: Interest Earnings Sale of 2000 Series E Taxable Bonds State Matching Grant General Fund Land Sales Debt Service Ilasuttal: >i: Bayside Fire Department GIS - Funds 100, 210 Transfers jn Total Operating Transfers In Total Revenues Capital Projects Projects: 85 Village Metals Removal 105 Anton Larsen Dock 114 State Airport Improvements 117 Helipad Striping 130 East Elementary Doorways 133 Red Cross Building Repairs 146 BMX Bike Trail 159 Borough Parks 173 Bayside classroom equipment 174 Bayside Storage Addition & Engine Bay 182 State Fair & Rodeo Water Project 00102 Bayside Underground Electrical 00105 Matching School Repair FY -00 00106 MIS Study 01101 Matching School Repair FY -01 01105 KITS Roof Repair /2000F Series 02109 Matching School Repair] FY -01 02110 GIS Project 03100 Weatherproof HS Penthouse walls 03101 IRMA Cricket installation and cleaning 03102 KHS asbestos abatement & carpet installation 03103 East & Main elementary paint 03104 Refinish wooden gym floors 03105 Northstar School road/parking lot design 03106 KHS emergency generator 03108 Borough Building additional parking 03107 IRMA roof cleaning and repair 03109 Borough Building air handling penthouse 03110 Borough Building emergency generator 03111 Borough Building security doors 01112I ospital access and pa ]dug Phase I &c 11 43123 Specratty Cynic roof i egnir /replaesn st 03117 School Reps r/.Matchrttg.Grasat Baler Oil/Water Wastewater Building engineering Baler Oil /Water Wastewater Building construction 400 Undesignated Transfer Out 100 Total Borough Projects Kodiak Island Borough, Alaska 162,161 1,192,870 150,000 1,505,031 Amended As of Difference Budget 01/31/02 150,000 140,000 11,000 3,000 4,200 12,000 55,000 26,500 75,000 400,000 25,000 22,000 54,330 30,000 53,742 968,106 53,345 20,000 50,000 80,000 100,000 50,000 60,000 50,000 50,000 50,000 20,000 10,000 20,000 8,000 700,000 40,000 369,194 4,603 50 157,558 (50) 1,192,870 150,000 4,653 1,500,378 120,994 139,580 60 10,953 49,278 27,106 48,199 20 20,624 54,330 29,983 53,742 760,194 53,596 17,895 107 93,359 42,680 55,691 22,285 3,760,417 1,762,193 03 -10C adopted 29,006 420 10,940 3,000 4,200 1,047 5,722 (606) 26,801 399,980 4,376 22,000 17 207,912 (251) 2,105 50,000 79,893 6,641 7,320 4,309 27,715 50,000 Budget % Amendments 346 #DIV /0! 0% 0% #DIV /0! 81% 100% 1% 0% 0% 91% 90% 102% 64% 0% 82% 0% 100% 100% 100% 79% 100% 89% 0% 0% 93% 85% 93% 45% 0% 50,000 0% 98,773 (78,773) 494% 10,000 0% 387 19,613 2% 8,000 0% 644,141 0% (700000) 60,112 (2U,i22) 150% (40000) 1,383 (I ,383} #DLV /0t ,_ 53,917:: 0% - 0% 369,194 0% 0% Revised Budget 162,161 1,192,870 150,000 1,505,031 499,611 - 499,611 046 50,000 50,000 - 100% 545,775 545,775 0% - 0% - 7;0000 AOQD 0% (740,000): - 2rt9 stofiuid490 •' • 400,000 400,000 00' - 400,000 20,000 20,000 0% ,0 53,917_: (33, 17) #DTV/0l S3,417s: 53 00 M vedinfr nsTund430 2,255,386 103,917 2,151,469 - (686,083) 1,569,303 499,611 50,000 545,775 3,760,417 108,570 3,651,847 3% (686,083) 3,074,334 150,000 140,000 11,000 3,000 4,200 12,000 55,000 26,500 75,000 400,000 25,000 22,000 54,330 smith 30,000 53,742 968,106 53,345 20,000 50,000 80,000 100,000 50,000 60,000 50,000 50,000 50,000 20,000 10,000 20,000 8,000 Move to f und 490 Move to faud�490 • 7 Moved in froifiFund43Q :: :> 369,194 1,998,224 47% (686,083) 3,074,334 Ordinance No. 2003 -10C Page 6 of 8 Kodiak Island Borough, Alaska Fund 430 -State Capital Grant Projects: Revenues: Clean Water Grant -DEC 50,000 - 50,000 0% 50,000 Loan Proceeds - Karluk Clean Water Project 350,000 - 350,000 0% - 350,000 KM WasteManagea ent Implementation 1857 100 24,243 1,3332,857 15 (115,701• 1 741400 Reduction in State Giant Anton Larsen Bay Boat Ramp 400,000 882 399,118 0% - 400,000 Department of Agriculture - - - 0% - Oil Spill Response Equipment 400,000 - 400,000 0% 400,000 School Repair 377,972 14,447 363,525 4% 377,972 03114 CIAP Grant 189,985 189,985 0% 189,985 Federal Grant Tide Gate 10,000 10,000 0% 10,000 Chiniak Grant 20,000 4,000 16,000 20% 20,000 Hospital needs assessment 54,000 - 54,000 0% 54,000 ADF &G, fish research 200,000 2,176 197,824 1% 200,000 Total Revenues 3,909,057 45,749 3,863,308 0 (115,700) 3,793,357 03 -10C adopted Amended As of Difference Budget Revised Budget 01/31/02 % Amendments Budget Projects: 142 Clean Water Fund/Karluk Planning 50,000 23,192 26,808 46% - 50,000 164 KCB: Waste Management lri plementation 1,%57 100 316,484 1,540 516 17% (125,700) 1741.,400 Reduction nn:State Gratte:: ....:....:: 169 Clean Water Fund/Karluk Construction 350,000 89,189 260,811 25% 350,000 177 Anton Larsen Bay Boat Ramp 400,000 100,523 299,477 25% 400,000 184 Oil Spill Response Equipment 400,000 399,411 589 100% 400,000 00100 High School Repair FY00 126,770 80,714 46,056 64% 126,770 00104 Tide Gate 10,000 2,875 7,125 29% 10,000 01100 High School Repair FY 01 125,398 125,398 - 100% 125,398 02107 ADF&G Research Study 200,000 64,608 135,392 32% 200,000 03114 CLAP Grant 189,985 189,985 0% 189,985 03115 Hospital needs assessment 54,000 - 54,000 0% 54,000 03116 Schoo(Repatr: :L25,$04 •15,291 110,513 12% 125,804 Thss an ea 4,s 5125,8O ofgrant x04.e 03118 Chiniak Multi -use Grant 20,000 3,445 16,555 17% - 20,000 a0d 553 ra17 bf tnatchtng_ qey: T1ie rnatC$ .: ............:................ ..............................: Total Expenditures 3,909,057 1,221,130 2,687,927 5 (115,700) 3,793,357 is>in •410. . . Ordinance No. 2003 -10C Page 7 of 8 Fund 490 Enterprise Funds Capital Projects .,andfill Closeout/Leachate Treatment 3,000,000 H (100,000) 3,100,000 3% 3 ,000,000 os pital 0% 74OOQO;::.. 74.;00. Mizvefromfiiid480 Cotal Revenues 3,000,000 (100,000) 3,100,000 (0) 740,000 3,740,000 165 Landfill Closeout/Leachate Treatment 03112:Hosptttal acceas:and pa king, Phase 18c f 03113 Specta42y Claiiis roof tepsvkep7ac nuns Total Expenditures Fund 530 Solid Waste Collection/Disposal Revenues Waste Collection Waste Disposal Total Expenditures Fund 540 Hospital Enterprise Fund Revenues: State Shared Revenues Interest Earnings Fuller Trust Proceeds Providence Hospital Lease Kodiak Island Health Care Foundation Gain on sale of assets Revenues from Hospital Operations Other Financing Sources Use of Retained Earnings Total Revenues Expenditures and Transfers: Expenditures Total Expenditures Fund 555 - Kodiak Fisheries Research Center Revenues Expenditures Research Facility Dorm Facility Fund 560 - Telephone 911 Service Revenues Expenditures Kodiak Island Borough, Alaska Amended Budget 3,000,000 3,000,000 2,812,990 1,286,730 1,526,260 2,812,990 668,347 559,903 1,228,250 03 -100 adopted As of Difference 01/31/02 2,241,423 758,577 75% 859 ;: •(d59) 60:11.92 {60:112) #A1VtOt 2,241,423 758,577 75% 1,646,184 1,166,806 59% 618,383 966,357 1,584,740 52% 37% 44% 40,000 39,084 916 98% 481 (481) #DIV /0! 60,000 - 60,000 0% 720,000 480,000 240,000 67% 70,000 70,000 0% - - #DIV /0! 200,000 200,000 0% 598,540 598,540 0% 1,688,540 519,565 1,168,975 31% 1,688,540 1,688,540 1,983,843 1,950,051 33,792 1,983,843 298,863 1,389,677 18% 298,863 1,389,677 18% 935,654 1,048,189 47% 440,161 1,509,890 23% 12,302 21,490 36% 452,463 1,531,380 23% 69,000 40,125 28,875 58% 69,000 36,125 32,875 52% Budget Amendments Revised Budget 3,000,000 70p4.0.00: 70r1 =..0 Move i #Itiiid41. 4.U00:: &(1;000 Iviovefromfwid4li)::: 740,000 3,740,000 2,812,990 1,286,730 1,526,260 2,812,990 40,000 60,000 720,000 70,000 200,000 598,540 1,688,540 1,688,540 1,688,540 1,983,843 1,950,051 33,792 1,983,843 69,000 69,000 Ordinance No. 2003 -10C Page 8 of 8 Section 3: General Fund transfers in will be increased by $1,000,000; $650,000 from Land Sales and $350,000 from Debt Service. Section 4: The litigation department in the General Fund will be increased by $2,400,000 to pay for the "Jane Doe" settlement. Section 5: The Welfare to Work fund will be reduced by $20,109 to reflect elimination of the State grant. Section 6: Fund 210, Land Sales, will be increased by $650,000 to reflect a use of fund balance and a transfer to the General Fund of $650,000. Section 7: A reduction in the revenue and expenditure budget of fund 230 of $1,040 to reflect a reduction in a State grant. Section 8: In Fund 276, the Facilities Fund, both the revenue budget and the transfer to debt service will both be decreased by $74,870 due to low interest rates in fiscal year 2002. Section 9: In Fund 300, Debt Service, use of Fund Balance and Transfers Out - General Fund, will both be increased by $350,000 to help pay for "Jane Doe." Section 10: In Fund 410, Borough Capital Projects, projects 03112 and 03113 will be moved to Fund 490, Enterprise Funds Capital Projects, along with associated revenues. Section 11: Project 03117, School Repair /Matching Grant, will move from Fund 430, State Capital Grants to Fund 410, Borough Capital Projects. Section 12: In Fund 430, State Capital Grants, Project 164, along with associated revenues will be reduced by $1 15,700. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS TWENTY -FIFTH DAY OF MARCH 2003 ATTEST: Gabrielle LeDoux, Borough Mayor Kodiak Island Borough, Alaska CMC, Borough Clerk KODIAK ISLAND BOROUGH Ordinance No. 2003 -10C Page 2 of 8