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