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2003-10A Amending FY2004 Budget to Reflect AmendmentsKODIAK ISLAND BOROUGH ORDINANCE NO. 2003 -10A Introduced by: Manager Carlson Requested by: Manager Carlson Drafted by: Finance Officer Introduced: 03/04/2004 Public Hearing: 03/18/2004 Adopted: 03/18/2004 AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY AMMENDING ORDINANCE NO. 03 -10 2004 FISCAL YEAR BUDGET TO REFLECT AMMENDMENTS WHEREAS, State Revenue Sharing and Community Assistance were eliminated this year but replaced with Temporary Fiscal Relief (FY2004 only); and WHEREAS, Raw Fish Tax revenue was $226,405 less than budgeted; and WHEREAS, the budget in the Community Development Department needs to be increased by $22,380 to cover the remainder of the ASCG contract; and WHEREAS, funds available in the General Fund ($1,804,110) are adequate to cover the above increases in expenditures and revenue shortfalls ($222,575); and WHEREAS, the contributions in the Education, Culture and Recreation Department exceeded the budget by $28,205 but the Health and Sanitation Deptment has $28,205 available; and WHEREAS, the budget in the Child Care Assistance Program can be reduced by $465,000 since the State is now making child care provider payments directly; and WHEREAS, building insurance was $111,430 less than budgeted in the Building and Grounds fund and the Facilities Fund transferred $231,460 more to the Building and Grounds fund than the actual cost of building insurance; and WHEREAS, the Coastal Management Grant was $290 less than budgeted; and WHEREAS, the L.E.P.C. grant was budgeted $5,680 more than was actually granted; and WHEREAS, the F.E.M.A grant was budgeted in FY2003 but has carried forward to FY2004; and Area 9 O.. /�. lD.evc- lc Fire rlcnt WHEREAS, the Fire Protection Area No. 1 Service Area (Ba F ii nept., 1 recently acquired real estate for $306,790; and Kodiak Island Borough, Alaska Ordinance No. 2003 -10A Page 1 of 9 WHEREAS, $622,384 is available in the Facilities Fund for capital project expenditures; and WHEREAS, $30,000 is needed (and available) to make payments to the recipients of the Fern Fuller Trust Fund; and WHEREAS, $20,000 is needed to advertise for the FY2005 bond issue; and WHEREAS, an additional $13,920 has been contributed to the BMX bike track project; and WHEREAS, the Facilities Fund is transferring $622,384 to the Borough Capital Projects Fund to cover a shortage of interest earnings and to pay for new projects; and WHEREAS, the State has granted the Borough an additional $160,000 for the Anton Larsen boat ramp project; and WHEREAS, the State has increased the grant for the Mission Lake Tide Gate by $10,000; and WHEREAS, the State has awarded the Borough a grant for $138,151 for emergency responder equipment; and WHEREAS, $16,950 needs to be added to the budget of the Hospital Enterprise Fund to cover interest costs on the FY2000 lease purchase; and NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THAT: Section 1. The Borough FY2004 General Fund budget is amended to decrease State Revenue sharing by $55,850. Section 2. The Borough FY2004 General Fund budget is amended to decrease Community Assistance by $64,260. Section 3. The Borough FY2004 General Fund budget is amended to increase Temporary Fiscal Relief by $146,320. Curtinn d Tha P^ r^' irih FY9nn4 hi irinat is amanrlarl to inr raaca tha r'nmmi init Development Budget by $22,380 to cover the cost of the contract with ASCG. Kodiak Island Borough, Alaska Ordinance No. 2003 -10A Page 2 of 9 Section 5. The General Fund Health and Sanitation department budget is increased by $28,205 with the funds coming from the Education, Culture and Recreation department. Section 6. The Borough FY2004 General Fund Budget is amended to increase use of fund balance by $222,575. Section 7. The budget in the Child Care Assistance Program will be reduced by $465,000. Section 8. In the Building and Grounds fund use of fund balance will be increased by $120,030 and transfers in (from the Facilities Fund) will be decreased by $231,460. The expenditure budget for the fund will be decreased by $111,430. Section 9. The Coastal Management budget will be reduced by $290. Section 10.The LEPC grant and department will be decreased by $5,680 and the EOP /FEMA grant will be increased by $17,937. Section 11. The budget for Fire Protection Area No. 1 will be increased by $306,790 to cover the cost of their real estate acquisition. The funding will come from use of fund balance. Section 12.1n the Facilities Fund the transfer to Buildings and Grounds will be reduced by $261,460 with this amount now being available for other purposes. The total budget for the Facilities Fund will be increased to $1,294,984 with the increase ($194,984) coming from fund balance. $622,384 will be transferred to Fund 410, Borough Capital Projects. Section 13. The Fern Fuller Trust budget will be increased by $30,000 with the revenues coming from proceeds of the Fern Fuller Trust. Section 14. The Debt service fund will be increased by $20,000 to help pay for bond advertising costs. These funds will come from a use of fund balance. Section 15. The BMX project in the Borough Capital Projects Fund will be .d b $ 1 3 920 increased Y 1 J,JLV• Section 16.Other projects in the Borough Capital Projects Fund will be increased by $322,884. Kodiak Island Borough, Alaska Ordinance No. 2003 -10A Page 3 of 9 Section 17. The interest earnings budget in the Borough Capital Fund will be reduced by $299,500 with a transfer from the Facilities Fund making up the shortfall. Section 18.In the Capital Projects Fund, transfers -in from the Facilities Fund will be increased by $622,384. Section 19. The Anton Larsen Boat Ramp project will be increased by $160,000 with the revenues coming from a State Grant. Section 20.The budget for the Mission Lake Tide Gate project will be increased by $10,000 with the revenues coming from a State grant. Section 21.A new project (Emergency Responder Equipment) will be added to the State Capital Grants Fund. This project is for $138,151 and is funded with a State Grant. Section 22. The budget for interest on the Hospital's FY2000 Lease Purchase agreement will be increased by $16,950. This will be paid for with a use of retained earnings in the Hospital Enterprise Fund. ATTEST: ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS EIGHTEENTH DAY OF MARCH 2004 Judith Nielsen, •MC, Borough Clerk KODIAK ISLAND BOROUGH Gabrielle LeDoux, Borough Mayor Kodiak Island Borough, Alaska Ordinance No. 2003 -10A Page 4 of 9 Fund 100 General Fund Revenues: Property Tax Boat & Motor Vehicle Tax Payment in Lieu of Taxes Severance Taxes Penalties & lnt on tax Licenses and Permits Federal Shared Revenue State Revenue Sharing Municipal Assistance Terr9,orary Fiscal Relief Raw Fish Tax Raw Fish Tax - Offshore Other State Revenue Fines Interest Earnings Miscellaneous Use of Fund Balance Sale of Fixed Assets Transfer In Total Expenditures: Borough Assembly Borough Manager Borough Clerk Borough Attomey Finance Department Management Information Services Assessing Department Engineering/ Facilities Dept Community Development Building Official Economic Development General Administration Emergency Preparedness School District Support Health and Sanitation Culture and Recreation Transfers Out Total Fund 205 Child Care Assistance Program Revenue Expenditures Fund 208 Welfare to Work (DPA Case Management) Revenue 25,000 Expenditures 25,000 Fund 210 Land Sales Revenue Expenditures Fund 220 Buildings and Grounds Revenues Revenues Transfers in Total Revenues Expenditures Borough Building MHC Apartments School Buildings Parks Total Expenditures Fund 230 Coastal Management Revenues Expenditures -CMG Regular Kodiak Island Borough, Alaska 2003 -10(A) Amended As of Difference Budget Revised Budget 12/31/03 % Adjustments Budget 7,128,390 7,075,019 53,371 99% 7,128,390 198,520 80,091 118,429 40% 198,520 703,121 24,727 678,394 4% 703,121 836,000 305,645 530,355 37% 836,000 150,000 83,424 66,576 56% 150,000 89,500 58,780 30,720 66% 89,500 420,000 420,000 0% 420,000 55,850 55,850 0% (55,850) - 64,260 64,260 0% (64,260) - - 146,320 146,320 800,000 573,595 226,405 72% (226,405) 573,595 50,000 36,788 13,212 74% 50,000 14,000 14,000 0% 14,000 800 85 715 11% 800 127,570 19,036 108,534 15% 127,570 45,800 16,506 29,294 36% 45,800 - - 0% 222,575 222,575 5,000 5,000 0% 5,000 850,000 850,000 - 100% 850,000 11,538,811 9,123,696 2,415,115 79% 22 ,380 11,561,191 158,210 51,660 106,550 33% 158,210 218,870 108,828 110,042 50% 218,870 292,968 150,204 142,764 51% 292,968 188,200 59,377 128,823 32% 188,200 520,700 187,328 333,373 36% 520,700 352,510 127,664 224,846 36% 352,510 304,360 101,891 202,469 33% 304,360 72,080 32,457 39,623 45% 72,080 431,910 199,540 232,370 46% 22,380 454,290 Remainder of contract with ASCG 131,730 24,993 106,737 19% 131,730 124,100 27,069 97,031 22% 124,100 279,272 115,505 163,767 41% 279,272 5,500 3,927 1,573 71% 5,500 8,054,730 3,893,750 4,160,980 48% 8,054,730 268,389 199,537 68,852 74% (28,205) 240,184 To move funding to point of use 135,282 163,487 (28,205) 121% 28,205 163,487 To move funding to point of use - 0% - 11,538,811 5,447,216 6,091,595 47% 22,380 11,561,191 540,000 28,913 511,087 5% (465,000) 540,000 28,913 511,087 5% (465,000) 25,000 0% 25,000 10,723 14,277 43% 25,000 935,225 654,670 280,555 70% 935,225 935,225 66,635 868,590 7% 935,225 441,090 198,284 242,806 45% 120,030 561,120 550,670 550,670 - 100% (231,460) 319,210 991,760 748,954 242,806 (111,430) 880,330 348,410 196,615 151,795 56% (6,370) 342,040 6,130 5,270 860 (700) 5,430 612,000 359,609 252,391 59% (104,440) 507,560 25,220 7,700 17,520 31% 80 25,300 991,760 569,194 422,566 57% (111,430) 880,330 25,940 4,309 21,631 17% (290) 25,940 7,297 18,643 28% (290) State Revenue Sharing dropped Community Assistance dropped Temp relief from above Fund balance Ca 6/30/03 $1,804,110 75,000 State now pays daycare providers direct 75,000 Use of Fund Balance (total available $370,131) Transfer from the Facilities fund was originally $120,030 more than building ins. There is now a further reduction of $111,430 Ins. Premium less than budgeted Ins. Premium less than budgeted Ins. Premium less than budgeted Ins. Premium more than budgeted 25,650 adj. to grant 25,650 Ordinance No. 2003 -10A Page 5 of 9 Fund 234 LEPC Revenues LEPC E.O.P. Grant Revenues Expenditures Expenditures -LEPC Expenditures -FEMA grant Total 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 Monaska 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 (use of fund balance) Expenditures (capital outlay) Fund 254 MB Airport Fire District Revenues Expenditures Fund 260 Woodland Acres Street Lights Revenues Expenditures Fund 261 Trinity Acres Lighting Dist - Revenues Expenditures Fund 262 Mission Lake Tide Gate Revenues Expenditures Fund 275 Kodiak Arts Council Revenues Expenditures Fund 276 Facilities Fund Revenues Expenuu es arans.ers Out. Building Insurance Debt Service Capital Projects Fund 410 Capital Projects Fund 410 Contengencies • Total Expenditures Kodiak Island Borough, Alaska 2003 -10(A) Amended As of Difference Budget 12/31/03 20,000 3,604 2,116 20,000 5,720 20,000 12,160 6,203 20,000 18,363 112,100 110,672 112,100 76,302 188,500 142,162 188,500 11,234 177,266 100 100 7 93 100 43,500 23,991 19,509 55% 43,500 16,333 27,167 38% 5,470 5,597 (127) 102% 5,470 404 5,066 7% 503,600 321,456 182,144 503,600 453,612 49,988 210,760 81,359 129,401 210,760 151,869 58,891 72% 16,880 15,472 1,408 92% 16,880 16,807 73 100% 9,000 48 8,952 1% 9,000 2,277 6,723 25% 10,860 3,559 7,301 33% 10,860 364 10,496 3% 52,350 12,463 39,887 24% 52,350 84 52,266 0% 53,650 24,943 28,707 46% 53,650 27,266 26,384 51% 1,100,000 488,269 611,731 500,000 500,000 404,060 404,060 195,940 1,100,000 904,960 16,396 18% (2,116) 14,280 7,840 61% (6,203) 1,637 92% 1,428 99% 35,798 68% 46,338 75% 6% Budget Adjustments 0% 0% (5,680) 17,937 12,257 (5,680) 17,937 12,257 Revised Budget 14,320 17,937 32,257 adj. to actual grant amount carry fwd 2003 grant 14,320 LEPC 17,937 EOP/FEMA 32,257 112,100 112,100 188,500 188,500 100 100 43,500 43,500 5,470 5,470 64% 306,790 810,390 Use of Fund Balance ($1,046,958 available) 90% 306,790 810,390 Purchase of Land 39% 210,760 Fire truck has been budgeted and paid for. 210,760 16,880 16,880 9,000 9,000 10,860 10,860 52,350 52,350 53,650 53,650 44% 194,984 1,294,984 100% (231,460) 268,540 Building ins. retumed to 276 100% 404,060 299,500 299,500 322,884 322,884 0% (195,940) - 82% 194,984 1,294,984 Trans to 410 - makeup for int. earnings Available for other capital projects decrease in available funds $322,884 still available after transfer Ordinance No. 2003 -10A Page 6 of 9 Amended As of Difference Budget Revised Budget 12/31/03 % Adjustments Budget Fund 277 Tourism Development Revenues 45,000 36,824 8,176 82% 45,000 Expenditures 45,000 22,500 22,500 50% 45,000 Fund 290 Fern Fuller Trust Revenues 10,000 (10,000) 30,000 30,000 We have allready collected $45,000 Expenditures 0 8,500 (8,500) 30,000 30,000 Fund 300 Debt Service Revenues 1,875,860 1,272,052 603,808 68% 20,000 1,895,860 Pay for advertising Expenditures Expenditures - School Debt 1,146,230 204,160 942,070 18% 20,000 1,166,230 Advetising Bond Issue to Public Expenditures - Hospital Debt 722,860 122,860 600,000 17% 722,860 Expenditures-Karluk Loans 1,875,860 - 1,875,860 0% 1,875,860 Expenditures -Other Debt Total Expenditures 3,744,950 327,020 3,417,930 9% 3,764,950 Kodiak Island Borough, Alaska 2003 - 10(A) Ordinance No. 2003 -10A Page 7 of 9 Capital Projects Fluid 410 - Borough Capital Projects: Revenues: Interest Eamings 508,580 195,016 313,564 38% (299,500) 209,080 Contributions for BMX track 13,917 (13,917) 13,920 13,920 Miscellaneous 150 (150) 0% - Total Revenues 508,580 209,083 299,497 (285,580) 223,000 Operating Transfers In: General Fund 55,000 55,000 100% 55,000 Bayside Fire Department 400,000 400,000 - 100% 400,000 Facilities Fund - - - 0% 622,384 622,384 Total Operating Transfers In 455,000 455,000 - 100% 622,384 1,077,384 Total Revenues 963,580 664,083 299,497 69% 336,804 1,300,384 Projects: 85 Village Metals Removal 150,000 120,994 29,006 81% 150,000 114 State Airport Improvements 11,000 60 10,940 1% 11,000 130 East Elementary Doorways 4,200 4,200 0% 4,200 146 BMX Bike Trail 55,000 49,278 5,722 90% 13,920 68,920 173 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 24,024 976 96% 25,000 00102 Bayside Underground Electrical 22,000 - 22,000 0% 22,000 03105 Northstar School road/parking lot design 50,000 22,795 27,205 46% 50,000 03106 KHS emergency generator 50,000 - 50,000 0% 50,000 03108 Borough Building additional parking 50,000 50,000 0% 50,000 03109 Borough Building air handling penthouse 10,000 - 10,000 0% 10,000 03110 Borough Building emergency generator 20,000 2,353 17,647 12% 20,000 03111 Borough Building security doors 8,000 - 8,000 0% 8,000 03120 WB Comm Plan Revision 33,380 33,380 0% 33,380 Other Projects - - 0% 322,884 322,884 Total Borough Projects 963,580 267,724 695,856 28% 336,804 1,300,384 Fund 430 - State Capital Grant Projects: Revenues: KIB Waste Management Implementation Anton Larsen Bay Boat Ramp School Repair Tide Gate Chiniak Grant SHSGP Grant ADF &G, fish research Total Revenues 2003 -10(A) Amended As of Difference Budget Revised Budget 12/31/03 % Adjustments Budget 1,741,400 24,243 1,717,157 1% 1,741,400 400,000 479,600 (79,600) 120% 160,000 560,000 Increase in State Grant 252,574 14,447 238,127 6% 252,574 10,000 - 10,000 0% 10,000 20,000 Increase in State Grant - KSWD 20,000 4,000 16,000 20% 20,000 - - - 0% 138,151 138,151 1st emergency resoponder equipment 200,000 2,176 197,824 1% 200,000 2,623,974 524;466 2,099,508 20% 308,151 2,932,125 Projects: 164 KIB Waste Management Implementation 1,741,400 330,367 1,411,033 19% 1,741,400 177 Anton Larsen Bay Boat Ramp 400,000 566,475 (166,475) 142% 160,000 560,000 Increase in Fish & Game Grant 00100 High School Repair FY00 126,770 80,714 46,056 64% 126,770 00104 Tide Gate 10,000 8,904 1,096 89% 10,000 20,000 Increase in State Grant - KS WD 02107 ADF &G Research Study 200,000 64,991 135,010 32% 200,000 03116 School Repair 125,804 110,762 15,042 88% 125,804 03118 Chiniak Multi-use Grant 20,000 3,895 16,105 19% 20,000 SHSGP Grant - - - 0% 138,151 138,151 1st emergency resoponder equipment Total Expenditures 2,623,974 1,166,107 1,457,867 44% 308,151 2,932,125 Kodiak Island Borough, Alaska Ordinance No. 2003 -10A Page 8 of 9 Fund 490 Enterprise Funds Capital Projects Landfill Closeout/Leachate Treatment 3,000,000 (100,000) 3,100,000 -3% 3,000,000 Hospital 740,000 740,000 0% 740,000 Total Revenues 3,740,000 (100,000) 3,840,000 (0) 3,740,000 165 Landfill Closeout/Leachate Treatment 3,000,000 2,242,193 757,807 75% 3,000,000 03112 Hospital access and parking, Phase I & II 700,000 4,417 695,583 1% 700,000 03113 Specialty Clinic roof repair /replacement 40,000 60,112 (20,112) 150% 40,000 Total Expenditures 3,740,000 2,242,193 1,497,807 60% 3,740,000 Fund 530 Solid Waste Collection/Disposal Revenues Denali Grant? 2003 -10(A) Amended As of Difference Budget Revised Budget 12/31/03 % Adjustments Budget 2,812,990 1,608,863 1,204,127 57% 2,812,990 Waste Collection 1,286,730 572,038 714,692 44% 1,286,730 Waste Disposal 2,812,990 1,214,942 1,598,048 43% 2,812,990 Total Expenditures 4,099,720 1,786,980 2,312,740 44% 4,099,720 Fund 540 Hospital Enterprise Fund Revenues: State Shared Revenues 40,000 40,000 0% 40,000 Interest Earnings 5,000 5,000 5,000 Fuller Trust Proceeds 50,000 50,000 0% 50,000 Providence Hospital Lease 720,000 420,000 300,000 58% 720,000 Kodiak Island Health Care Foundation - Gain on sale of assets 200,000 200,000 200,000 Revenues from Hospital Operations - Use of Retained Earnings 2,204,160 2,204,160 16,950 2,221,110 Total Revenues 3,219,160 420,000 2,799,160 13% 3,236,110 Expenditures and Transfers: Expenditures 3,219,160 2,704,592 514,568 84% 16,950 3,236,110 Interest on NBA FY2000 Lease Purchase Total Expenditures 3,219,160 2,704,592 514,568 84% 3,236,110 Fund 555 - Kodiak Fisheries Research Center Revenues 2,002,245 288,298 1,713,947 14% 2,002,245 Expenditures Research Facility 1,980,645 759,508 1,221,137 38% 1,980,645 Dorrn Facility 2,002,245 6,310 1,995,935 0% 2,002,245 3,982,890 765,818 3,217,072 19% 3,982,890 Fund 560 - Telephone 911 Service Revenues 69,000 32,392 36,608 47% 69,000 Expenditures 69,000 4,500 64,500 7% 69,000 Kodiak Island Borough, Alaska Ordinance No. 2003 -10A Page 9 of 9