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