FY2012-01 Fiscal Year 2012 Budget Introduced by: Borough Manager
Requested by: KIB Assembly
1 Drafted by: Finance Director
2 Introduced: 05/19/2011
Amended: 06/02/2011
3
Public Hearing: 06/02/2011
4 Postponed: 06/09/2011
5 Amended: 06/09/ 2011
6 Adopted: 06/09/ 2011
7 KODIAK ISLAND BOROUGH
8 ORDINANCE NO. FY2012 -01
9
10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
11 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN
12 THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
13 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
14 FIRST DAY OF JULY 2011 AND ENDING ON THE THIRTIETH DAY OF JUNE 2012
15 (FISCAL YEAR 2012 BUDGET)
16
17' NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
18 BOROUGH THAT:
19
20 Section 1: This ordinance is not of general application and shall not be codified.
21
22 Section 2: The following sums of money, or as much thereof as may be authorized by
23 law, as may be needed or deemed necessary to defray all expenses and
24 liabilities of the Kodiak Island Borough, be and the same, is hereby
25 appropriated for municipal purposes and objects of the Kodiak Island
26 Borough and other taxing entities hereinafter specified for the fiscal year
27 commencing on the first day of July 2011 and ending on the thirtieth day of
28 June 2012.
29
30 Section 3: Adoption of this ordinance recognizes that funds are appropriated at
31 department and /or project level. Compositions of these figures are as
32 delineated in the full detail budget document. The full document is available
33 to all elected and appointed officials for their use. Copies may be reviewed by
34 interested citizens at the Borough Building during normal working hours and
35 also at the A. Holmes Johnson, Chiniak, and village public libraries during
36 their normal operating hours.
37
38 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
39 levied for the value as of January 1, 2011, to be used for the purposes as
40 specified in the Budget for the Fiscal Year 2012 of the Kodiak Island Borough
41 commencing on the first day of July 2011 and ending on the thirtieth day of
42 June 2012 to defray expenses and liabilities of said entity as enumerated in
43 the applicable budgets.
44
45 The millage rates by taxing entity are as follows:
46 A. Kodiak Island Borough .03 mills
47 B. Education Support Fund 9.09 mills
48 C. Womens Bay Road Service Area 2.50 mills
49 D. Womens Bay Fire Dept. 1.25 mills
50 E. Bay View Road Service Area 1.00 mills
51 F. Fire Protection Area No. 1 1.50 mills
52 G. Monashka Bay Road Service Area 2.50 mills
53 H. Service Area No. 1 Roads 1.50 mills
Kodiak Island Borough, Alaska Ordinance No. FY2012 -01
Page 1 of 2
54 I. Woodland Acres Street Light Area 0.25 mills
55 J. Service Area No. 2 0.00 mills
56 K. KIB Airport Fire Area 1.25 mills
57 L. Trinity Islands Street Light Service Area .50 mills
58 M. Mission Lake Tide Gate Service Area 1.00 mills
59 N. Debt Service 1.55 mills
60 O. Renewal and Replacement Fund .08 mills
61
62 Section 5: Commercial Aircraft that have been issued an N number by the Federal
63 Aviation Administration and are less than 12,500 pounds takeoff weight.
64
65
FIXED WING ROTORCRAFT
Gross Lbs Annual Tax Gross Lbs Annual Tax
Non Flyable $50
0 -1,000 $100 0 -2,000 $400
1,001 -2,000 $200 2,001 -3,000 $800
2,001 -3,000 $400 3,001 -4,000 $1,000
3,001 -4,000 $600 4,001 -7,000 $1,400
4,001 -5,000 $800 7,001- 12,500 $1,600
5,001 -6,000 $1,000
6,001 -7,000 $1,200
7,001 -8,000 $1,300
9,001- 10,000 $1,400
10,001- 12,500 $1,500
66
67 Section 6: The tax rate on boats is set at $1 per foot. Boats that are equal to or less than
68 20 feet long are exempt.
69
70 Section 7: Kodiak Island Borough Staff is hereby authorized and directed to effect the
71 necessary line item changes within the limits established above by fund,
72 project, and department to properly monitor, account, and report on the
73 expenditure of these funds.
74
75 Section 8: Attached to this ordinance are five pages of backup information.
76
77 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
78 THIS NINTH DAY OF JUNE 2011
79
80 KODIAK ISLAND BOROUGH
81
82 • .
83
84 ATTEST: Jerome M. Selby, Borough cyor
85
85 �� n
87 , 1 J ,1\- \--21R A-
88 Nova M. Javierf MMC, Borough Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2012 -01
Page 2 of 2
•
A. General Fund (100)
Revenues Percentage
Taxes
Real Property 0.48% 28,666
Personal Property 0.05% 2,944
Non ad valorem taxes 0.68% 40,440
Payment in lieu of taxes 22.73% 1,348,000
Severance Taxes 25.50% 1,512,581
Penalties & Interest on Tax 2.53% 150,000
Licenses & Permits 1.44% 85,250
Federal Shared Revenue 4.25% 252,000
State Shared Revenue 40.06% 2,376,015
Fines 0.00% 0
Investments Earnings 2.11% 125,000
Other 0.18% 10,725
Use of Fund Balance 0.00% 0
Total General Fund Revenues 100.00% 5,931,621
Expenditures FTE
Legislative 0 2.97% 175,900
Personnel Services 31,200
Fringe Benefits 6,820
Lobbyist 71,500
Support Services 66,380
Borough Management 4 7.56% 448,573
Personnel Services 247,700
Fringe Benefits 163,280
Contracted Services 50,000
Support Services 47,593
Allocated (60,000)
Borough Clerk 3 8.72% 517,404
Personnel Services 210,610
Fringe Benefits 154,930
Support Services 151,864
Legal Services 0 2.17% 129,000
Cost of Litigation 120,000
Support Services 9,000
1
Ordinance No. FY2012 -01 Backup Info
Finance /Accounting 7 14.18% 841,400
Personnel Services 436,520
Fringe Benefits 332,530
Support Services 121,350
Allocated to Projects (49,000)
Finance /MIS 4 14.00% 830,355
Personnel Services 296,090
Fringe Benefits 220,640
Contracted Services 10,000
Support Services 285,625
Capital Outlay 105,000
Allocated (87,000)
Assessing 5 10.34% 613,038
Personnel Services 293,640
Fringe Benefits 250,260
Support Services 80,888
Allocated to other funds (11,750)
Engineering /Facilities 2 4.35% 257,789
Personnel Services 146,020
Fringe Benefits 112,466
Professional Services
Support Services 63,303
Allocated to Projects (64,000)
Community Development 5 12.08% 716,310
Personnel Services 355,500
Fringe Benefits 221,010
Professional Services 45,000
Support Services 95,300
Allocated to Projects (500)
Building Inspectors 0 2.22% 131,539
Contracted Services 120,000
Support Goods and Services 11,539
Economic Development 0 1.61% 95,600
Professional Services -
Contributions 95,000
Support Goods & Services 600
2
Ordinance No. FY2012 -01 Backup Info
General Administration 0 3.78% 224,122
Personnel Services -
Audit Expense 110,000
Contracted Services 10,000
Support Services 104,122
Debt Service 0
Parks and Recreation 0 0.59% 35,000
Personnel Services 5,000
Contracted Services 10,000
Support Services 20,000
Capital Outlay
Emergency Preparedness 0 0.62% 37,000
Personnel Services 5,000
Support Services 32,000
Capital Outlay -
Education Support 0 5.59% 331,871
Professional Services 0
Audit Expense -
Support Goods and Services -
Operating Transfers 331,871
Health & Social Services • 0 4.83% 286,315
Contributions 286,315
Animal Control 0 0.00% 0
Contracted Services 0
Education, Culture & Recreation 0 1.63% 96,685
Contributions 96,685
College and Libraries 0 1.47% 87,000
Contributions 87,000
Transfers Out 0 1.29% 76,720
Transfers 76,720
Total General Fund Expenditures 5,931,621
3
Ordinance No. FY2012 -01 Backup Info
B. Special Revenue Funds (Revenues and Expenditures)
1 Education Support Fund (201) 10,250,350
2 Child Care Assistance (205) 127,135
3 Land Sales (210) 308,345
4 Buildings & Grounds Fund (220) 599,408
5 Coastal Management (230) 31,189
6 Local Emergency Planning Committee (234) 22,132
7 Women's Bay Road Service Area (240) 220,000
8 Service Area No. 1 (242) 349,500
9 Service Area No. 2 (243) 100
10 Monashka Bay Road Services Area (244) 50,850
11 Bay View Road Service Area (246) 11,265
12 Fire Protection Area No. 1 (254) 520,210
13 Women's Bay Fire Department (252) 181,500
14 KIB Airport Fire Area (254) 13,870
15 Woodland Acres Street Light Area (260) 10,550
16 Trinity Acres Lighting Dist. (261) 5,505
17 Mission Lake Tide Gate (262) 3,700
18 Trinity Acres Paving Dist. 263) 16,250
19 Facilities Fund (276) 840,000
20 Tourism Development (277) 92,000
21 Fern Fuller Trust (290) 66,500
22 Special Projects (295) 0
Total Special Revenue Funds 13,720,359
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Ordinance No. FY2012 -01 Backup Info
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 4,299,655
Total Debt Service Funds 4,299,655
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410) 0
2 Capital Project - School Bonds (420) 0
3 Capital Projects - State Grants (430) 0
4 Capital Project - from 2010 on (450) 0
5 Kodiak High School Renovation and Addition (460) 0
6 Repair and Replacement Projects (469) 2,091,517
7 Capital Projects - Landfill (490) 0
8 Capital Projects - Hospital (495) 0
Total Capital Projects Funds 2,091,517
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 2,329,807
2 Hospital Enterprise Fund (540) 942,705
3 Kodiak Fisheries Research Center (555) 2,122,004
4 911 Service (560) 50,000
Total Enterprise Funds 5,444,516
Total all Funds $ 31,487,668
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Ordinance No. FY2012 -01 Backup Info