2004-10/2005-01 FY2005 BudgetAN 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 2004
AND ENDING ON THE THIRTIETH DAY OF JUNE 2005
(FISCAL YEAR 2005 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.
Section 3.
KODIAK ISLAND BOROUGH
ORDINANCE NO. 2004 -10
Introduced by:
Drafted by:
Introduced:
Public Hearing:
Amended:
Adopted:
Manager Carlson
Finance Officer
05/20/2004
06/03/2004
06/03/2004
06/03/2004
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 2004 and ending on the thirtieth day of June 2005.
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. 2004 -10
Page 1 of 6
A. General Fund (100)
Revenues
Taxes
Real Property 58.56% $ 6,923,110
Personal Property 8.89% 1,050,440
Non ad valoren taxes 1.68% 198,520
Payment in lieu of taxes 5.96% 705,000
Severance Taxes 7.61% 899,240
Penalties & Interest on Tax 1.27% 150,000
Licenses & Permits 0.76% 89,500
Intergovernmental 10.36% 1,225,075
Investments Earnings 0.85% 100,000
Other 0.36% 42,000
Use of Fund Balance 3.71% 438,854
Legislative
Expenditures FTE
Percentage
Total General Fund Revenues 100.00% 11,821,739
Personnel Services 21,600
Fringe Benefits 2,980
Lobbyist 62,000
Support Services 72,830
Changed
Amount
1.35% 159,410
Borough Management 3 2.57% 303,850
Personnel Services 211,850
Fringe Benefits 76,560
Support Services 40,440
Allocated (25,000)
Borough Clerk 3 2.79% 330,102
Personnel Services 164,400
Fringe Benefits 59,662
Support Services 106,040
Legal Services 1.59% 188,200
Cost of Litigation 158,000
Support Services 30,200
Finance /Accounting 7 5.41% 639
Personnel Services 381,480
Fringe Benefits 139,300
Support Services 142,090
Capital Outlay
Allocated to Projects (23,000)
Kodiak Island Borough, Alaska Ordinance No. 2004 -10
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Finance /MIS 3 1.96% 231,865
Personnel Services 167,630
Fringe Benefits 65,855
Support Services 137,030
Capital Outlay -
Allocated (138,650)
Assessing 4 2.71% 320,560
Personnel Services 206,030
Fringe Benefits 81,770
Support Services 44,260
Capital Outlay 1,500
Allocated to other funds (13,000)
Engineering /Facilities 2 0.78% 92,220
Personnel Services 126,730
Fringe Benefits 40,890
* Professional Services 3,200
Support Services 41,400
Allocated to Projects (120,000)
Community Development 5 4.56% 539,084
Personnel Services 320,260
Fringe Benefits 106,874
Professional Services 50,000
Support Services 62,450
Capital Outlay -
Allocated to Projects (500)
Building Inspectors 1.12% 132,230
Contracted Services 125,000
Support Goods and Services 7,230
Economic Development 0.67% 79,100
Professional Services 21,100
Contributions 43,000
Support Goods & Services 15,000
General Administration
Fringe Benefits
Professional Services
Audit Expense
Support Services
110,000
149,870
Emergency Preparedness
Support Services 5,500
2.20% 259,870
0.05% 5 5nn
Education Support 69.67% 8,236,207
Professional Services 520,000
Audit Expense 37,000
Support Goods and Services 92,000
Operating Transfers 7,587,207
Kodiak Island Borough, Alaska Ordinance No. 2004 -10
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Health& Sanitation
Contracted Services 60,000
Contributions 150,184
Education, Culture & Recreation
Contributions 93,487
1.78% 210,184
0.79% 93,487
Total General Fund Expenditures 11,821,739
B. Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 79,750
3 Resource Manager (210) 231,000
4 Buildings & Grounds Fund (220) 736,270
5 Coastal Management (230) 25,650
6 Local Emergency Planning Committee (234) 32,257
7 Women's Bay Road Service Area (240) 113,600
8 Service Area No. 1 (242) 202,400
9 Service Area No. 2 (243) 0
10 Monashka Bay Road Services Area (244) 43,500
11 Bay View Road Service Area (246) 4,800
12 Fire Protection Area No. 1 (254) 474,960
13 Women's Bay Fire Department (252) 96,200
14 KIB Airport Fire Area (254) 15,490
15 Woodland Acres Street Light Area (260) 5,000
Trinity Acres Lighting Dist. (261) 10,860
Mission Lake Tide Gate (262) 52,350
Trinity Acres Paving Dist. 263) 22,140
16 Kodiak Arts Council (275) 56,910
17 Facilities Fund (276) 1,400,000
18 Tourism Development (277) 45,000
Kodiak Island Borough, Alaska Ordinance No. 2004 -10
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C.
Fern Fuller Trust (290) 24,500
Total Special Revenue Funds
3,672,637
Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 2,734,470
2 Debt Service - Other (310) 0
Total Debt Service Funds 2,734,470
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410) 0
2 Capital Project - School Bonds, Various (426)
3 Near Island Research Building (426)
4 Capital Projects - State Grants (430) 0
Total Capital Projects Funds 0
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 3,334,300
2 Hospital Enterprise Fund (540) 1,654,162
3 Near Island Research Fund (555) 2,010,429
4 911 Service (560) 69,000
Total Enterprise Funds 7,067,891
Total all Funds $ 25,296,737
Kodiak Island Borough, Alaska Ordinance No. 2004 -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 2003, to be used for the purposes as specified in
the Budget for the Fiscal Year 2005 of the Kodiak Island Borough commencing
on the first day of July 2004 and ending on the thirtieth day of June 2005 to
defray expenses and liabilities of said entity as enumerated in the applicable
budgets.
The millage rates by taxing entity are as follows:
A. City of Kodiak 2.00 mills*
B. Kodiak Island Borough 10.25 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 mills
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 .00 mills
I. Woodland Acres Street Light Area 0 mills
J. Service Area No. 2 0 mills
K. KIB Airport Fire Area 1 .25 mills
L. Trinity Islands Street Light Service Area .5 mills
M. Mission Lake Tide Gate Service Area 1.00 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 THIRD DAY OF JUNE 2004
//07
ATTEST: Gabrielle LeDoux, Mayor
/Judith A. Nielsen*Mc, Borough Clerk
KODIAK ISLAND BOROUGH
Kodiak Island Borough, Alaska Ordinance No. 2004 -10
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