FY2013-01 Fiscal Year 2013 Budget Introduced by: Borough Manager
Requested by: Borough Assembly
Drafted by: Finance Director
2 Introduced: 05/17/2012
3 Public Hearing: 06/07/2012
Amended: 06/07/2012
4 Adopted: 06/07/2012
5
6 KODIAK ISLAND BOROUGH
7 ORDINANCE NO. FY2013 -01
8
9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
10 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN
11 THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
12 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
13 FIRST DAY OF JULY 2012 AND ENDING ON THE THIRTIETH DAY OF JUNE 2013
14 (FISCAL YEAR 2013 BUDGET)
15
16 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
17 BOROUGH THAT:
18
19 Section 1: This ordinance is not of general application and shall not be codified.
20
21 Section 2: The following sums of money, or as much thereof as may be authorized by
22 law, as may be needed or deemed necessary to defray all expenses and
23 liabilities of the Kodiak Island Borough, be and the same, is hereby
24 appropriated for municipal purposes and objects of the Kodiak Island Borough
25 and other taxing entities hereinafter specified for the fiscal year commencing
26 on the first day of July 2012 and ending on the thirtieth day of June 2013
27 except for the $18,400,000 increase to fund 490 which will be effective June 8,
28 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 to
33 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 their
36 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, 2012, to be used for the purposes as
40 specified in the Budget for the Fiscal Year 2013 of the Kodiak Island Borough
41 commencing on the first day of July 2012 and ending on the thirtieth day of
42 June 2013 to defray expenses and liabilities of said entity as enumerated in the
43 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 9.03 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 1.75 mills
Kodiak Island Borough Ordinance No. FY2013 -01
Page 1 of 2
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 .50 mills
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 1.61 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 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
76 THIS SEVENTH DAY OF JUNE, 2012
77
78 KODIAK ISLAND BOROUGH
79
80
81
82 ATT ST: Je • e M. Selby, :eriggh_Mayo
83
85 i I I IC(•
86 Nova M. Javier, MMC, :orough Clerk
Kodiak Island Borough Ordinance No. FY2013 - 01
Page 2 of 2
A. General Fund (100)
Revenues Percentage
Taxes
Real Property 0.44% 29,250
Personal Property 0.04% 2,550
Non ad valorem taxes 0.66% 43,500
Payment in lieu of taxes 20.35% 1,345,000
Severance Taxes 27.46% 1,815,081
Penalties & Interest on Tax 2.27% 150,000
Licenses & Permits 1.31% 86,500
Federal Shared Revenue 2.29% 151,500
State Shared Revenue 41.54% 2,746,200
Investments Earnings 3.40% 225,000
Other 0.16% 10,700
Sale of Fixed Assets 0.08% 5,000
Total General Fund Revenues 100.00% 6,610,281
Expenditures FTE
Legislative 0 2.66% 175,650
Personnel Services 31,200
Fringe Benefits 6,570
Lobbyist 71,500
Support Services 66,380
Borough Management 3 7,03% 464,543
Personnel Services 275,830
Fringe Benefits 178,620
Contracted Services 0
Support Services 50,093
Allocated (40,000)
Borough Clerk 3 7.94% 524,764
Personnel Services 227,000
Fringe Benefits 142,400
Support Services 151,864
Capital Outlay 3,500
Legal Services 0 1.95% 129,000
Cost of Litigation 120,000
Support Services 9,000 '
•
1
Ordinance No. FY2013-01 (revised No. 2) Back -up Info
Finance /Accounting 7 12.60% 833,023
Personnel Services 443,660
Fringe Benefits 290,663
Support Services 123,700
Allocated to Projects (25,000)
Finance /MIS 4 13.16% 869,770
Personnel Services 305,570
Fringe Benefits 182,620
Contracted Services 25,000
Support Services 273,580
Capital Outlay 145,000
Allocated (62,000)
Assessing 5 9.16% 605,710
Personnel Services 316,240
Fringe Benefits 199,790
Contracted Services 10,000
Support Services 92,180
Capital Outlay 500
Allocated to other funds (13,000)
Engineering/Facilities 2 2.72% 179,774
Personnel Services 113,750
Fringe Benefits 69,374
Professional Services -
Support Services 60,650
Allocated to Projects (64,000)
Community Development 5 10.98% 725,804
Personnel Services 369,270
Fringe Benefits 211,034
Professional Services 35,000
Support Services 111,000
Allocated to Projects (500)
Building Inspectors 0 1.99% 131,484
Contracted Services 120,000
Support Goods and Services 11,484
Economic Development 0 1.11% 73,600
Professional Services 30,000
Contributions 43,000
Support Goods & Services 600
2
Ordinance No. FY2013 -01 (revised No. 2) Back -up Info
General Administration 0 4.62% 305,100
Personnel Services -
Audit Expense 120,000
Contracted Services 10,000
Support Services 150,100
Capital Outlay 25,000
Parks and Recreation 0 0.68% 45,000
Personnel Services 5,000
Contracted Services 18,000
Support Services 22,000
Capital Outlay
Emergency Preparedness 0 0,75% 49,500
Personnel Services 5,000
Contracted Services 30,000
Support Goods and Services 14,500
Health & Social Services 0 4.33% 286,315
Contributions 286,315
Animal Shelter 28,000
Education, Culture & Recreation 0 1.46% 96,685
Contributions 96,685
College and Libraries 0 2.95% 195,000
Contributions 87,000
Transfers Out 0 0.23% 13.49% 891,559
Transfers
Total General Fund Expenditures 6,610,281
3
Ordinance No. FY2013 -01 (revised No. 2) Back -up Info
B. Special Revenue Funds (Revenues and Expenditures)
1 Education Support Fund (201) 10,250,350
2 Child Care Assistance (205) 0
3 Land Sales (210) 325,714
4 Buildings & Grounds Fund (220) 589,178
5 Local Emergency Planning Committee (234) 22,132
6 Women's Bay Road Service Area (240) 206,000
7 Service Area No. 1 (242) 368,500
8 Service Area No. 2 (243) 100
9 Monashka Bay Road Services Area (244) 60,850
10 Bay View Road Service Area (246) 15,257
11 Fire Protection Area No. 1 (254) 535,200
12 Women's Bay Fire Department (252) 119,000
13 KIB Airport Fire Area (254) 13,840
14 Woodland Acres Street Light Area (260) 12,050
15 Trinity Acres Lighting Dist. (261) 5,500
16 Mission Lake Tide Gate (262) 3,970
17 Trinity Acres Paving Dist. 263) 11,000
18 Facilities Fund (276) 1,190,000
19 Tourism Development (277) 94,810
20 Fern Fuller Trust (290) 66,500
21 Special Projects (295) 0
Total Special Revenue Funds 13,889,951
4
Ordinance No. FY2013 -01 (revised No. 2) Back -up Info
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 5,415,299
Total Debt Service Funds 5,415,550
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) 2,787,153
7 Capital Projects - Landfill (490) 18,400,000
8 Capital Projects - Hospital (495) 0
Total Capital Projects Funds 21,187,153
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 2,361,549
2 Hospital Enterprise Fund (540) 1,075.600
3 Kodiak Fisheries Research Center (555) 2,122,228
4 911 Service (560) 50,000
Total Enterprise Funds 5,609,377
Total all Funds $ 52,712,187
5
Ordinance No. FY2013 -01 (revised No. 2) Back -up Info