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2022-03-31 Work Session Watch meetings live, online at www.kodiakak.us Citizen Comment: 486-3231 or 855-492-9202 Kodiak Island Borough Assembly Work Session Assembly Chambers Thursday, March 31, 2022, 6:30 p.m., Streamed Live Online at www.kodiakak.us Subscribe here to be notified when agenda packets are published. Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal Assembly action are placed on regular Assembly meeting agenda. Citizen’s comments at work sessions are NOT considered part of the official record. Citizen’s comments intended for the “official record” should be made at a regular Assembly meeting. Page 1. Citizens' Comments 1-907-486-3231 or Toll Free 1-855-492-9202 (Limited To Three Minutes Per Speaker) 2. AGENDA ITEMS 3 - 205 a. ARPA Funding Complete Binder for ARPA Funding - Pdf 206 - 314 b. General Budget Discussion. Complete Binder for General Budget Discussion - Pdf c. KIBSD Budget d. Borough Property Leasing Procedure. 3. CLERK'S COMMENTS 4. Manager's Comments 5. Packet Review for the Regular Meeting of April 7, 2022 Awards and presentations • None. Public hearing Page 1 of 314 Watch meetings live, online at www.kodiakak.us Citizen Comment: 486-3231 or 855-492-9202 • None. Consideration of the calendar - Unfinished Business • None. Consideration of the calendar - New Business Contracts • Contract No. FY2022-34 Auditing Services For The Kodiak Island Borough And The Kodiak Island Borough School District For Fiscal Years 2022-2026. Resolutions • Resolution No. FY2022-25 Approving Certain Unincorporated Communities And Their Respective Native Village Council For Participation In The FY2023 Community Assistance Program. Ordinances for introduction • Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145.070 Regarding Communication Tower Approval Criteria. • Ordinance No. FY2022-16 Establishing An Opioid Settlement Fund. Other items • Confirmation Of The Mayoral Appointment To The Prince William Sound Regional Citizens Advisory Council. • Confirmation Of Mayoral Appointment To The Parks and Recreation Committee, Mr. Benjamin Vincent. 6. Assembly Member' Comments. 7. Mayor Comments. Page 2 of 314 KODIAK ISLAND BOROUGH STAFF REPORT MARCH 31, 2022 ASSEMBLY WORK SESSION Kodiak Island Borough SUBJECT: ARPA Funding ORIGINATOR: Finance Director, Dora Cross RECOMMENDATION: DISCUSSION: ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: AGENDA ITEM #2.a. ARPA Funding Page 3 of 314 Background Information Notes: 1) Fiscal Year End June Base Year Revenue Period 6/30/2019 FY used for base year calculation 2) Calculation Date 12/31/2020 Number of Months 18 Months between Base Year and Calculation Date Estimate Revenue 3) Base Year Revenue 37,195,574$ Use Worksheet to Calculate 4) Growth Rate 4.1%Use Worksheet to Calculate Counterfactual Revenue 39,506,392$ Estimated Revenue Without Pandemic 5) Actual Revenue 32,061,692$ Use Worksheet to Calculate Reduction in Revenue Fiscal Year Ended 12/31/2020 Revenue Reduction 7,444,700$ Revenue Reduction %-18.8% ARPA Revenue Replacement Calculator AGENDA ITEM #2.a. ARPA Funding Page 4 of 314 Base Year Revenue Worksheet Summary Fiscal Year Ended 6/30/2019 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y 16,505,736$ Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y 423,979$ Other Sales Tax Y 1,465$ Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y 220,392$ Public Utilities Licensing and Permits Y -$ Occupation and Business Licensing and Permits Y 5,208$ Other Licensing and Permits Y 159,833$ Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 3,340,159$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 5,921,146$ From the Federal Government N 2,117,335$ From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N 300,078$ Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y 4,435,772$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y -$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N 635,015$ Interest Earnings Y 2,053,554$ Fines and Forfeitures Y -$ Rents Y 4,070,015$ Royalties Y -$ Private Donations Y -$ Sale of Retail or Wholesale Liquor N -$ Trust Revenue N -$ Refunds and Other Correcting Transactions N 3,919,274$ Miscellaneous Other Revenue Y 58,314$ Total 44,167,277$ Total Included in Base Revenue 37,195,574$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 5 of 314 Growth Rate Calculation Summary Base Revenue FY Ended FY Ended FY Ended FY Ended Revenue Source (Y/N)6/30/2016 6/30/2017 6/30/2018 6/30/2019 Taxes Property Tax Property Tax Y 14,165,618$ 15,486,881$ 15,783,040$ 16,505,736$ Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y 310,482$ 423,979$ Other Sales Tax Y 1,465$ Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y 253,112$ 235,177$ 237,895$ 220,392$ Public Utilities Licensing and Permits Y -$ Occupation and Business Licensing and Permits Y 1,530$ 1,628$ 1,967$ 5,208$ Other Licensing and Permits Y 65,924$ 115,318$ 95,692$ 159,833$ Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 3,023,807$ 2,800,757$ 3,097,882$ 3,340,159$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 7,272,164$ 4,602,120$ 5,653,410$ 5,921,146$ From the Federal Government N 3,064,811$ 2,589,932$ 2,033,959$ 2,117,335$ From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N 30,417$ 28,409$ 255,617$ 300,078$ Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y 2,842,968$ 3,069,746$ 3,751,605$ 4,435,772$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y -$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N 19,397,367$ 5,812,843$ 85,015$ 635,015$ Interest Earnings Y 1,564,528$ 1,259,272$ 1,649,436$ 2,053,554$ Fines and Forfeitures Y -$ Rents Y 4,262,531$ 3,383,849$ 4,154,913$ 4,070,015$ Royalties Y -$ Private Donations Y -$ Sale of Retail or Wholesale Liquor N -$ Trust Revenue N -$ Refunds and Other Correcting Transactions N 1,522,977$ 9,298,486$ 1,659,764$ 3,919,274$ Miscellaneous Other Revenue Y 38,783$ 66,091$ 94,833$ 58,314$ Total 57,506,537$ 48,750,510$ 38,865,511$ 44,167,277$ Total Included in Base Revenue 33,490,966$ 31,020,840$ 34,831,155$ 37,195,574$ Growth Rate -7.4%12.3%6.8% Average Growth Rate 3.9% Growth Rate Used for Calculation 4.1% Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for services Amount of other revenue excluding any refunds or transfers between funds NOTE: This form is only required if annual revenue growth prior to the pandemic exceeds 4.1%. If not, 4.1% rate of growth will be used AGENDA ITEM #2.a. ARPA Funding Page 6 of 314 Actual Revenue Worksheet Summary 12 Months Period Prior to 12/31/2020 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y 17,098,591$ Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y 401,358$ Other Sales Tax Y 490$ Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y 221,725$ Public Utilities Licensing and Permits Y -$ Occupation and Business Licensing and Permits Y 2,779$ Other Licensing and Permits Y 103,390$ Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 2,404,758$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 1,741,007$ From the Federal Government N 7,708,334$ From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N 295,491$ Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y 3,999,773$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y -$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N 2,769,083$ Interest Earnings Y 1,649,639$ Fines and Forfeitures Y -$ Rents Y 4,378,574$ Royalties Y -$ Private Donations Y -$ Sale of Retail or Wholesale Liquor N -$ Trust Revenue N -$ Refunds and Other Correcting Transactions N 9,979,786$ Miscellaneous Other Revenue Y 59,609$ Total 52,814,385$ Total Actual Base Revenue 32,061,692$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 7 of 314 Revenues that CANNOT be included in the ARPA Calculation a) Refunds and other correcting calculations b) Proceeds from debt issuance of sale of investments c) Utilities d) Sale on assets or investments e) Interfund Transfers within KIB f) Transfers from Federal Government Additional Items the KIB excluded A) All revenues categorized at “Other” (this could include reimbursements or refunds therefore all were excluded) AGENDA ITEM #2.a. ARPA Funding Page 8 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2019 by sz Account Classification YTD Transactions 361.300 - Change in Fair Market Value $870,395.57 Excluded $3,919,274.37 361.300 - Change in Fair Market Value $239,759.93 Excluded 380.110 - Jury Duty $300.00 Excluded 371.100 - Land Sale - Principal $58,725.40 Excluded 371.110 - Land Sale - Interest $17,950.16 Excluded 361.110 - Gain / Loss on Sale $5,000.00 excluded 380.261 - Other $4,215.10 Excluded 380.170 - Other $78,367.21 Exlcuded 380.260 - Legal & Collection Fee Reimbursement $30,000.00 Excluded 391.276 - Facilities Fund $787,982.00 Excluded Transfers 391.100 - General Fund $265,200.00 Excluded Transfers 391.555 - KFRC $180,000.00 Excluded Transfers 391.530 - Solid Waste Disposal $178,000.00 Excluded Transfers 391.220 - Building & Grounds $165,000.00 Excluded Transfers 391.300 - Debt Service $142,177.00 Excluded Transfers 391.250 - Fire Protection #1 $125,000.00 Excluded Transfers 391.540 - Hospital $100,000.00 Excluded Transfers 391.277 - Transfer in Tourism Development $45,000.00 Excluded Transfers 391.252 - Womens Bay Fire District $25,000.00 Excluded Transfers 391.240 - Womens Bay Road District $20,000.00 Excluded Transfers 392.100 - Sale / General Fixed Assets $4,815.00 Excluded Transfers 391.469 - Transfer from Renewal & Replacement $576,387.00 Excluded Transfers 393.522 - Proceeds - 2018 Bond $550,000.00 Bonds Excluded $635,015.00 393.600 - Premium on Bonds $85,015.00 Bonds Excluded 380.215 - Customer Charges $300,078.01 Pass Thru to COK $300,078.01 GFOA calc. Water Supply System 314.100 - PILT - Federal $1,542,393.00 Federal $2,117,334.86 331.000 - Federal Government Grant $336,241.35 Federal 332.100 - National Wildlife Refuge $222,000.00 Federal 340.220 - Fire Protection Services $16,700.51 Federal 361.100 - Interest Earnings $1,325,770.06 Interest $2,053,554.03 361.100 - Interest Earnings $382,495.68 Interest 319.100 - Penalties & Interest $289,221.44 Interest 361.104 - Loan Interest $51,154.99 Interest 319.100 - Penalties & Interest $4,911.86 Interest 322.240 - Business License - Marijuana $2,200.00 Licensing $5,208.00 322.230 - Dog Licenses $1,608.00 Licensing 335.175 - Marijuana Licenses $1,000.00 Licensing 322.239 - Business License - Tobacco $400.00 Licensing 380.220 - Recycle Metals $29,464.40 Other $58,314.38 335.150 - Telephone & Electric $16,560.89 Other 363.210 - Land Sale Fund $10,168.00 Other 380.122 - Sale of Maps $1,458.32 Other 380.294 - Contributions $268.00 Other 380.130 - Dishonored Check Fee $245.00 Other 380.224 - Recycling Rebate $149.77 Other 313.110 - Motor Vehicle Tax $220,392.44 Motor Vechicle $220,392.44 323.100 - Tobacco Excise Tax $423,979.28 Tobacco Products $423,979.28 323.110 - Marijuana Excise Tax $1,465.36 Other Sales Tax $1,465.36 322.110 - Building Permits $99,553.45 Permit $159,833.35 322.100 - Annual Use Permit $33,600.00 Permit 322.120 - Subdivision $6,765.00 Permit 322.140 - Zoning Compliance Permit $6,190.00 Permit 322.190 - Plumbing Permit $5,629.40 Permit 322.180 - Electric Permit $4,445.50 Permit 322.160 - Variance Fee $1,750.00 Permit 322.130 - Conditional Use Permit $900.00 Permit 322.200 - P & Z Review Fee $900.00 Permit 322.150 - Exception Permits $100.00 Permit 380.916 - Providence Lease $1,384,272.00 Rent $4,070,014.53 380.918 - LTC Lease $1,043,628.00 Rent 363.300 - NOAA Lease (through GSA)$699,427.69 Rent Pages 1 of 2 AGENDA ITEM #2.a. ARPA Funding Page 9 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2019 by sz 363.100 - KIB $414,724.00 Rent 363.120 - KIBSD $221,232.00 Rent 363.110 - City of Kodiak $152,988.00 Rent 363.320 - Fish & Game Lease $60,566.00 Rent 363.303 - Natural Resources Conservation (through GSA)$24,432.72 Rent 363.350 - Kodiak Regional Aquaculture Association $20,501.78 Rent 363.140 - Borough Building - Annex $18,792.00 Rent 380.240 - Rental Income $14,400.00 Rent 363.330 - University of Alaska $8,082.33 Rent 363.321 - Apartment Rent $6,194.75 Rent 363.340 - KFRC Reception Revenue $693.26 Rent 380.190 - Land Leases $80.00 Rent 335.130 - Fisheries Business Tax $1,816,530.38 Severance $3,340,159.16 316.100 - Sea Products $1,163,238.06 Severance 317.100 - Bed Tax Revenues ($200.00)Severance 335.132 - Business Fisheries & Landing Tax $184,559.55 Severance 317.110 - Bed Tax Revenue - On Road System $52,915.92 Severance 316.300 - Timber $38,276.51 Severance 317.120 - Bed Tax Revenue - Off Road System $23,964.66 Severance 363.500 - Gravel Sales $11,048.80 Severance 316.200 - Mining - Gravel $5,182.78 Severance 317.130 - Bed Tax Revenue - Larsen Bay $1,890.00 Severance 335.180 - Commercial Passenger Vessel Tax $42,752.50 Severance 335.200 - School Debt Reimbursement - Current $5,226,069.00 State $5,921,146.26 335.110 - State Community Assistance (formally State Revenue Sharing)$443,210.80 State 335.190 - PERS on Behalf Payment $151,237.10 State 335.190 - PERS on Behalf Payment $27,360.34 State 314.200 - PILT - KIHA $22,227.38 State 314.210 - PILT - Alaska Housing $17,417.08 State 334.124 - LEPC Grant $16,144.09 State 334.100 - Various State Grants $15,249.62 State 331.102 - Division of Forestry Grant $2,230.85 State 311.100 - Real Property Tax $14,958,216.86 Taxes $16,505,735.97 311.200 - Personal Property Tax $1,517,319.11 Taxes 313.120 - Aircraft Tax $30,200.00 Taxes 340.170 - Dump Fee - Alaska Waste $3,000,793.70 User Charges $4,435,771.66 340.160 - Dump Fee - Customer $992,695.71 User Charges 340.171 - Dump Fee - USCG $372,774.85 User Charges 340.173 - Metals $47,021.70 User Charges 340.172 - Waste Screenings $22,485.70 User Charges $44,167,276.66 $44,167,276.66 Pages 2 of 2 AGENDA ITEM #2.a. ARPA Funding Page 10 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 311.100 - Real Property Tax $13,718,144.00 $0.00 $13,718,144.00 $72,056.81 $0.00 $14,958,216.86 ($1,240,072.86)109%$14,256,901.28 311.200 - Personal Property Tax $1,401,553.00 $0.00 $1,401,553.00 ($68.75)$0.00 $1,517,319.11 ($115,766.11)108%$1,496,138.43 313.100 - Boat Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 313.110 - Motor Vehicle Tax $234,000.00 $0.00 $234,000.00 $84,786.28 $0.00 $220,392.44 $13,607.56 94%$237,894.52 313.120 - Aircraft Tax $26,500.00 $0.00 $26,500.00 $0.00 $0.00 $30,200.00 ($3,700.00)114%$30,000.00 314.100 - PILT - Federal $1,300,000.00 $0.00 $1,300,000.00 $1,542,393.00 $0.00 $1,542,393.00 ($242,393.00)119%$1,578,030.00 314.200 - PILT - KIHA $28,000.00 $0.00 $28,000.00 $0.00 $0.00 $22,227.38 $5,772.62 79%$27,601.54 314.210 - PILT - Alaska Housing $14,000.00 $0.00 $14,000.00 $17,417.08 $0.00 $17,417.08 ($3,417.08)124%$15,834.11 314.300 - PILT - State of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.100 - Sea Products $1,200,000.00 $0.00 $1,200,000.00 $256,081.21 $0.00 $1,163,238.06 $36,761.94 97%$1,660,842.06 316.110 - Fish Box Tax - Charter $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.200 - Mining - Gravel $50,000.00 $0.00 $50,000.00 $1,226.06 $0.00 $5,182.78 $44,817.22 10%$53,618.33 316.300 - Timber $50,000.00 $0.00 $50,000.00 $4,221.47 $0.00 $38,276.51 $11,723.49 77%$101,463.04 316.400 - Severance Taxes - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.100 - Bed Tax Revenues $98,000.00 $0.00 $98,000.00 ($200.00)$0.00 ($200.00)$98,200.00 0%($300.00) 317.110 - Bed Tax Revenue - On Road System $0.00 $0.00 $0.00 $18,608.13 $0.00 $52,915.92 ($52,915.92)+++$79,009.72 317.120 - Bed Tax Revenue - Off Road System $0.00 $0.00 $0.00 $2,962.02 $0.00 $23,964.66 ($23,964.66)+++$30,587.73 317.130 - Bed Tax Revenue - Larsen Bay $0.00 $0.00 $0.00 $140.00 $0.00 $1,890.00 ($1,890.00)+++$4,187.80 319.100 - Penalties & Interest $150,000.00 $0.00 $150,000.00 $3,163.36 $0.00 $289,221.44 ($139,221.44)193%$219,087.26 322.100 - Annual Use Permit $33,600.00 $0.00 $33,600.00 $0.00 $0.00 $33,600.00 $0.00 100%$34,810.00 322.110 - Building Permits $33,000.00 $0.00 $33,000.00 $446.50 $0.00 $99,553.45 ($66,553.45)302%$42,465.65 322.120 - Subdivision $6,000.00 $0.00 $6,000.00 $650.00 $0.00 $6,765.00 ($765.00)113%$4,200.00 322.130 - Conditional Use Permit $1,500.00 $0.00 $1,500.00 $0.00 $0.00 $900.00 $600.00 60%$250.00 322.140 - Zoning Compliance Permit $6,000.00 $0.00 $6,000.00 $600.00 $0.00 $6,190.00 ($190.00)103%$6,180.00 322.150 - Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $100.00 ($100.00)+++$0.00 Tuesday, March 29, 2022Pages 1 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 11 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 322.160 - Variance Fee $750.00 $0.00 $750.00 $0.00 $0.00 $1,750.00 ($1,000.00)233%$650.00 322.170 - Zoning Change Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.180 - Electric Permit $4,250.00 $0.00 $4,250.00 $615.00 $0.00 $4,445.50 ($195.50)105%$3,872.85 322.190 - Plumbing Permit $2,200.00 $0.00 $2,200.00 $193.00 $0.00 $5,629.40 ($3,429.40)256%$2,513.80 322.200 - P & Z Review Fee $0.00 $0.00 $0.00 $150.00 $0.00 $900.00 ($900.00)+++$600.00 322.210 - Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.230 - Dog Licenses $1,600.00 $0.00 $1,600.00 $1,608.00 $0.00 $1,608.00 ($8.00)101%$1,467.00 322.239 - Business License - Tobacco $0.00 $0.00 $0.00 $0.00 $0.00 $400.00 ($400.00)+++$0.00 322.240 - Business License - Marijuana $0.00 $0.00 $0.00 $2,200.00 $0.00 $2,200.00 ($2,200.00)+++$0.00 322.250 - Site Plan Review $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$150.00 323.100 - Tobacco Excise Tax $350,000.00 $0.00 $350,000.00 $98,911.83 $0.00 $423,979.28 ($73,979.28)121%$310,482.25 323.110 - Marijuana Excise Tax $0.00 $0.00 $0.00 $1,465.36 $0.00 $1,465.36 ($1,465.36)+++$0.00 330.100 - Kodiak Arts Council Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.000 - Federal Government Grant $0.00 $0.00 $0.00 $267,370.01 $0.00 $336,241.35 ($336,241.35)+++$248,590.39 331.100 - HUD - Transportation Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.102 - Division of Forestry Grant $0.00 $0.00 $0.00 $0.00 $0.00 $2,230.85 ($2,230.85)+++$5,084.15 331.110 - NOAA Grant - DEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.117 - American Rescue Plan 2021 (ARPA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.118 - Department of Public Safety COVID-19 Funding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.121 - Cadastral Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.124 - Dept of Homland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 332.100 - National Wildlife Refuge $150,000.00 $0.00 $150,000.00 $222,000.00 $0.00 $222,000.00 ($72,000.00)148%$191,973.00 Tuesday, March 29, 2022Pages 2 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 12 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 332.110 - National Forest Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.100 - Various State Grants $0.00 $0.00 $0.00 $1,244.38 $0.00 $15,249.62 ($15,249.62)+++$2,869.84 334.110 - 2/86-307 KIH Design $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.112 - 8-588 Lilly Drive - Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.114 - DEC - Winter Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.116 - 000000000 - Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.118 - 90-12-05 Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.119 - 91-X-Zz Coastal Management Plan Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.122 - Salonie Creek Rifle Range $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.124 - LEPC Grant $15,500.00 $0.00 $15,500.00 $13,049.21 $0.00 $16,144.09 ($644.09)104%$15,500.00 334.125 - Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.126 - Waste Character $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.127 - Old Harbor Structure $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.128 - CMG Fed 377 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.129 - CMG Special Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.130 - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.131 - FY05 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.132 - FY06 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.153 - Pass III Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.155 - EOP Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.200 - Health & Social Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.202 - Mini Emergency Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.205 - Division of Disability $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.210 - Division of Family & Youth Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.215 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 3 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 13 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.220 - Division of Vocational Rehabilitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.230 - Alaska Youth Initative $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.231 - Kodiak Community Foundation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.233 - 3/92-009 KIH Equipment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.235 - KIH Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.237 - 8/92-076 Selief Lane / Von Scheele Way $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.240 - 6/92-012 Emergency Medical $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.241 - 6/92-014 Capital Phase I $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.242 - RDA / IFSP - Division of Community Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.243 - 4/93-037 Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.244 - 5/93-041 Bayside Fire $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.245 - 7/93-062 Capital Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.246 - 3/94-004 Hospital Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.247 - DHSS - Communty Support Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.248 - DHSS - Planning Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.249 - 94/597-1-001 High School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.250 - Disaster Relief - State $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.251 - DNR Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.252 - DCRA / RDA Mini-Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.340 - Fund 430.410 Revenue Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.352 - 95/597-1-001 Hgh School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.353 - 96/597-4-001 Smokey $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 4 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 14 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.354 - Energy Grant - PKIMC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.355 - Peterson (139)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.356 - DHSS - Hospital Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.357 - Clean Water - Karluk (142)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.358 - EVOSTC Project (143)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.359 - DNR - Island Lake Trail $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.360 - DNR - Monashka Park $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.361 - DNR - Ouzinkie Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.362 - Peterson Match II (168)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.363 - Hospital Match Grant II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.364 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.365 - MH Trust Authority $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.366 - Title 16 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.368 - Title 18 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.370 - Landfill Expansion Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.371 - Clean Water - Karluk (169)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.372 - Peterson Match II (179)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.376 - Oil Spill Response (184)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.380 - One Time State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.381 - Hospital Needs Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.382 - Anton Larsen (177)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.383 - Karluk Health (178)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.384 - CIAP Grant (03114)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.385 - FY03 School Upgrade (03116) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.386 - Chiniak Multiple Use (03118)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 5 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 15 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.387 - SHSGP 03-08 Homeland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.389 - Summit Bike Trail (06008)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.601 - School State Match (01100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.602 - School Capital Contribution (02108) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.625 - Volunteer Fire Assistance (VFA) Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.645 - FY04 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.646 - KHS Library Wing Retrofit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.647 - FY05 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.648 - Fisheries Research & Feasibility Study (02107) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.696 - School Facility (00100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.697 - Waste Management (164)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.698 - Island Lake Fish Passage (00103) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.699 - Tide Gate (00104)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.701 - FEMA Grant FG05993 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.702 - Project 05005 430 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.703 - Otmeloi Way (08005)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.900 - BMX Contributions (146)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $408,076.00 $0.00 $408,076.00 $0.00 $0.00 $443,210.80 ($35,134.80)109%$465,942.00 335.120 - Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.130 - Fisheries Business Tax $1,050,000.00 $0.00 $1,050,000.00 $0.00 $0.00 $1,816,530.38 ($766,530.38)173%$1,103,101.42 335.132 - Business Fisheries & Landing Tax $12,000.00 $0.00 $12,000.00 $0.00 $0.00 $184,559.55 ($172,559.55)1,538%$14,867.52 Tuesday, March 29, 2022Pages 6 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 16 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 335.134 - Fisheries Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.140 - Amusement / Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.150 - Telephone & Electric $15,500.00 $0.00 $15,500.00 $16,560.89 $0.00 $16,560.89 ($1,060.89)107%$17,320.57 335.160 - Wildland Fires $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.170 - Liquor License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.171 - Tobacco License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.175 - Marijuana Licenses $500.00 $0.00 $500.00 $0.00 $0.00 $1,000.00 ($500.00)200%$500.00 335.180 - Commercial Passenger Vessel Tax $30,000.00 $12,753.00 $42,753.00 $0.00 $0.00 $42,752.50 $0.50 100%$37,625.00 335.181 - Commercial Passenger Vessel Fiscal Recovery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $167,621.00 $0.00 $167,621.00 $24,306.43 $0.00 $151,237.10 $16,383.90 90%$91,029.77 335.191 - PERS Forfeiture $0.00 $0.00 $0.00 ($64,309.74)$0.00 $0.00 $0.00 +++$0.00 335.200 - School Debt Reimbursement - Current $5,220,834.00 $0.00 $5,220,834.00 $69,000.00 $0.00 $5,226,069.00 ($5,235.00)100%$4,985,040.00 335.210 - School Debt Reimbursement - 2 Year Lag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.220 - Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.220 - Fire Protection Services $17,211.00 $0.00 $17,211.00 $0.00 $0.00 $16,700.51 $510.49 97%$15,365.53 341.100 - Client Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.105 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.107 - KIBSD Registration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.110 - Private Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.115 - Campus $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.120 - Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.125 - Veterans Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 7 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 17 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 341.130 - USCG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.135 - Vocational Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.140 - Division of Developmental Disabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.145 - Division of Corrections $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.150 - Disability Determination $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.155 - City Contract $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.160 - CSP Consultation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.165 - Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.900 - Discount / Low Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.910 - Prior Year Revenue Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.920 - Recovery of Doubtful Accounts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.100 - Transportation Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.110 - Advertisng Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.200 - Senior Citizens of Kodiak - HUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.210 - Senior Citizens of Kodiak - Title 16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.220 - Senior Citizens of Kodiak - Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 351.100 - Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$441.00 351.120 - Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 355.100 - Special Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.100 - Interest Earnings $219,865.00 $0.00 $219,865.00 $119,791.37 $0.00 $1,325,770.06 ($1,105,905.06)603%$1,089,549.17 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $5,000.00 ($5,000.00)+++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 $83,291.52 $0.00 $870,395.57 ($870,395.57)+++($815,195.17) 363.100 - KIB $414,724.00 $0.00 $414,724.00 $34,560.30 $0.00 $414,724.00 $0.00 100%$454,985.00 363.110 - City of Kodiak $152,988.00 $0.00 $152,988.00 $12,749.00 $0.00 $152,988.00 $0.00 100%$152,988.00 Tuesday, March 29, 2022Pages 8 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 18 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 363.120 - KIBSD $221,232.00 $0.00 $221,232.00 $18,436.00 $0.00 $221,232.00 $0.00 100%$221,232.00 363.130 - KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.140 - Borough Building - Annex $18,792.00 $0.00 $18,792.00 $968.00 $0.00 $18,792.00 $0.00 100%$7,198.80 363.145 - Kodiak Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.150 - Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.160 - Community & Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.170 - Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.180 - Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.190 - Daycare Assistance Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.200 - Chiniak Housing Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.210 - Land Sale Fund $10,168.00 $0.00 $10,168.00 $847.33 $0.00 $10,168.00 $0.00 100%$11,986.00 363.500 - Gravel Sales $5,000.00 $0.00 $5,000.00 $11,048.80 $0.00 $11,048.80 ($6,048.80)221%$12,879.44 371.100 - Land Sale - Principal $21,401.00 $0.00 $21,401.00 $1,347.17 $0.00 $58,725.40 ($37,324.40)274%$196,946.93 371.105 - Land Sale - Cash Discount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.110 - Land Sale - Interest $28,863.00 $0.00 $28,863.00 $1,124.83 $0.00 $17,950.16 $10,912.84 62%$27,954.71 371.120 - Land Sale - Fees & Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.130 - Land Sale - Title Search $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.140 - Land Sale - Attorney Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.110 - Jury Duty $150.00 $0.00 $150.00 $0.00 $0.00 $300.00 ($150.00)200%$250.00 380.120 - Sale of Copies $65.00 $0.00 $65.00 $0.00 $0.00 $0.00 $65.00 0%$95.25 380.122 - Sale of Maps $1,000.00 $0.00 $1,000.00 $55.82 $0.00 $1,458.32 ($458.32)146%$1,969.04 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.130 - Dishonored Check Fee $250.00 $0.00 $250.00 $45.00 $0.00 $245.00 $5.00 98%$219.00 380.140 - Daycare - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.150 - Local Electric / Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 9 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 19 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.170 - Other $1,500.00 $0.00 $1,500.00 $60,221.68 $0.00 $78,367.21 ($76,867.21)5,224%$298,531.43 380.180 - Abandoned Vehicle Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $500.00 $0.00 $500.00 $0.00 $0.00 $80.00 $420.00 16%$80.00 380.200 - Switchboard Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.210 - Emergency Medical Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.220 - Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.240 - Rental Income $12,000.00 $0.00 $12,000.00 $0.00 $0.00 $14,400.00 ($2,400.00)120%$14,400.00 380.245 - Classroom Rental $500.00 $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 0%$0.00 380.247 - Instruction $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0%$700.00 380.250 - Administration Fee / Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $30,000.00 $0.00 $30,000.00 ($30,000.00)+++$0.00 380.261 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $4,215.10 ($4,215.10)+++$122.00 380.270 - Passport Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.280 - IBEW Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.282 - Chamber of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.290 - Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.291 - Chiniak Library Tsunami Shelter Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.900 - Exxon Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.902 - Exxon - Winter Shore Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.910 - Manville Settlement Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.922 - Old Harbor Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 10 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 20 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.924 - Mapco - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.925 - CTA - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.927 - Federal Grant Revenue $0.00 $0.00 $0.00 ($15,941.13)$0.00 $0.00 $0.00 +++$0.00 380.928 - DOT / PF Smokeys Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.929 - Kodiak Clean Lakes Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.930 - DOE Hospital Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.931 - NOAA Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.932 - School District Project Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $579,756.00 $400,674.00 $980,430.00 $0.00 $0.00 $0.00 $980,430.00 0%$0.00 389.201 - CHC Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.000 - Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $50,000.00 $0.00 $50,000.00 $40,000.00 $0.00 $265,200.00 ($215,200.00)530%$403,958.00 391.120 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.140 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.201 - Education Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.205 - Daycare Assistance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.220 - Building & Grounds $0.00 $0.00 $0.00 $65,000.00 $0.00 $165,000.00 ($165,000.00)+++$137,000.00 391.225 - Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.230 - Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.240 - Womens Bay Road Service District $0.00 $0.00 $0.00 $0.00 $0.00 $20,000.00 ($20,000.00)+++$25,000.00 391.242 - Service District #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.250 - Fire Protection Area #1 $0.00 $0.00 $0.00 $0.00 $0.00 $125,000.00 ($125,000.00)+++$0.00 Tuesday, March 29, 2022Pages 11 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 21 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.252 - Womens Bay Fire Department $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00 ($25,000.00)+++$0.00 391.254 - Airport Fire District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.263 - Trinity Acres Paving $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.270 - Oil Spill Disaster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.276 - Facilities Fund $5,000.00 $338,982.00 $343,982.00 $338,982.00 $0.00 $787,982.00 ($444,000.00)229%$130,210.00 391.299 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $90,008.00 $0.00 $90,008.00 $0.00 $0.00 $142,177.00 ($52,169.00)158%$492,936.00 391.305 - Debt Service - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.310 - Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.420 - Capital Projects - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.430 - Capital Projects - Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.432 - Capital Projects - (Grants)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.440 - Major Maint - School Building $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.450 - Capital Projects as of FY10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.469 - Renewal & Replacement $0.00 $347,500.00 $347,500.00 $98,887.00 $0.00 $576,387.00 ($228,887.00)166%$0.00 391.495 - Capital Projects- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.530 - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $178,000.00 ($178,000.00)+++$205,000.00 391.540 - Hospital $0.00 $0.00 $0.00 $100,000.00 $0.00 $100,000.00 ($100,000.00)+++$726,000.00 391.555 - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $180,000.00 ($180,000.00)+++$0.00 Tuesday, March 29, 2022Pages 12 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 22 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.600 - Management Information Services (MIS) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.100 - Sale / General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $4,815.00 ($4,815.00)+++$1,240.00 393.100 - Proceeds of Loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.101 - Proceeds - 1986 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.102 - Proceeds - 1993 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.103 - Proceeds - 1994 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.104 - Revenue Anticipation Note $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.105 - Signet Lease Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.107 - Murdock Charity Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.108 - Proceeds - 1998 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.109 - Proceeds - 2009 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.110 - Proceeds - 2012 Two Refunding Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.200 - Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.400 - Proceeds - 2000F Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.510 - Proceeds - 2000E Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.512 - Proceeds - 2004A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.513 - Proceeds - 2004B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.514 - Proceeds - 2008 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.515 - Proceeds - 2011 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.516 - Proceeds - 2013 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.517 - Proceeds - 2014 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.518 - Proceeds - 2015A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.519 - Proceeds - 2015B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.520 - Proceeds - 2016 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.522 - Proceeds - 2018 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $550,000.00 ($550,000.00)+++$0.00 393.523 - Proceeds - 2020A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 13 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 23 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 393.524 - Proceeds - 2020B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 A - Governmental Funds Net Totals: $27,631,101.00 $1,099,909.00 $28,731,010.00 $3,660,262.23 $0.00 $35,318,048.49 ($6,587,038.49)$31,192,023.16 B - Proprietary Funds Revenue 319.100 - Penalties & Interest $5,000.00 $0.00 $5,000.00 $39.47 $0.00 $4,911.86 $88.14 98%$524.55 322.222 - Licenses & Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.300 - 4/87-456 Water & Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.378 - Landfill Loan Subsidy $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $58,270.00 $0.00 $58,270.00 ($8,146.46)$0.00 $27,360.34 $30,909.66 47%$44,508.87 335.211 - Critical Access Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.110 - Water Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.120 - Sewer Treatment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.130 - Borough Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.140 - City Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.150 - Commercial Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.155 - Construction Dumpster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.160 - Dump Fee - Customer $466,568.00 $0.00 $466,568.00 $73,656.95 $0.00 $992,695.71 ($526,127.71)213%$518,969.31 340.170 - Dump Fee - Alaska Waste $3,132,007.00 $0.00 $3,132,007.00 $293,130.60 $0.00 $3,000,793.70 $131,213.30 96%$2,850,203.96 340.171 - Dump Fee - USCG $355,219.00 $0.00 $355,219.00 $39,809.70 $0.00 $372,774.85 ($17,555.85)105%$320,910.19 Tuesday, March 29, 2022Pages 14 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 24 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 340.172 - Waste Screenings $22,384.00 $0.00 $22,384.00 $1,324.15 $0.00 $22,485.70 ($101.70)100%$20,055.07 340.173 - Metals $47,575.00 $0.00 $47,575.00 $4,481.40 $0.00 $47,021.70 $553.30 99%$41,466.92 340.175 - Revenue Over Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.180 - Customer Installments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.190 - Fee - Connect / Disconnect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.300 - Fees - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.105 - Borough Mayor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.110 - Borough Clerk $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.120 - Finance Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.130 - Assessing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.135 - Engineering / Facilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.140 - Community Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.142 - Building Inspection Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.165 - General Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.180 - School District Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.185 - Health & Sanitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.204 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.205 - Daycare Assistance Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.211 - MH School Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.231 - Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.530 - Solid Waste Disposal Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.540 - Hospital Enterprise $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 345.540 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 15 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 25 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 361.100 - Interest Earnings $129,714.00 $0.00 $129,714.00 $31,745.45 $0.00 $382,495.68 ($252,781.68)295%$285,060.23 361.102 - Interest Interfund Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.104 - Loan Interest $51,155.00 $0.00 $51,155.00 $4,104.38 $0.00 $51,154.99 $0.01 100%$55,214.43 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.120 - Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 $20,279.98 $0.00 $239,759.93 ($239,759.93)+++($215,189.43) 363.300 - NOAA Lease (through GSA)$699,400.00 $0.00 $699,400.00 $58,285.64 $0.00 $699,427.69 ($27.69)100%$699,427.68 363.301 - NOAA Loan Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.302 - GSA Lease 2 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.303 - Natural Resources Conservation (through GSA) $24,430.00 $0.00 $24,430.00 $2,036.06 $0.00 $24,432.72 ($2.72)100%$8,144.24 363.304 - NOAA COVID-19 Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.310 - National Park Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.312 - KIBSD Lease for Office & Lab $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.320 - Fish & Game Lease $0.00 $0.00 $0.00 $0.00 $0.00 $60,566.00 ($60,566.00)+++$58,840.00 363.321 - Apartment Rent $0.00 $0.00 $0.00 $421.25 $0.00 $6,194.75 ($6,194.75)+++$0.00 363.330 - University of Alaska $10,700.00 $0.00 $10,700.00 $0.00 $0.00 $8,082.33 $2,617.67 76%$39,870.05 363.340 - KFRC Reception Revenue $1,200.00 $0.00 $1,200.00 $23.26 $0.00 $693.26 $506.74 58%$1,075.00 363.350 - Kodiak Regional Aquaculture Association $18,924.00 $0.00 $18,924.00 $3,154.12 $0.00 $20,501.78 ($1,577.78)108%$18,924.72 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.126 - Sale of Books $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.170 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.215 - Customer Charges $250,000.00 $0.00 $250,000.00 $61,652.79 $0.00 $300,078.01 ($50,078.01)120%$255,616.76 Tuesday, March 29, 2022Pages 16 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 26 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 380.220 - Recycle Metals $10,000.00 $0.00 $10,000.00 $5,159.50 $0.00 $29,464.40 ($19,464.40)295%$61,374.56 380.222 - Recycle Non-Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.224 - Recycling Rebate $300.00 $0.00 $300.00 $0.00 $0.00 $149.77 $150.23 50%$363.03 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.292 - MRI Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.294 - Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $268.00 ($268.00)+++$365.00 380.912 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.916 - Providence Lease $1,384,272.00 $0.00 $1,384,272.00 $115,356.00 $0.00 $1,384,272.00 $0.00 100%$1,384,272.00 380.917 - Kodiak Healthcare Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.918 - LTC Lease $1,043,628.00 $0.00 $1,043,628.00 $86,969.00 $0.00 $1,043,628.00 $0.00 100%$1,093,475.28 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $891,694.00 $408,200.00 $1,299,894.00 $0.00 $0.00 $0.00 $1,299,894.00 0%$0.00 389.105 - Use of Retained Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.110 - Amortization / Aid in Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.200 - Gain / Hospital Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.300 - Administration Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.130 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.277 - Tourism Development $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $45,000.00 $0.00 100%$45,000.00 391.290 - Fern Fuller Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 17 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 27 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.490 - Capital Projects - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.300 - Gain / Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.106 - NBA Equipment Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.521 - Proceeds from Advanced Refunding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $27,211.00 $0.00 $27,211.00 $85,015.00 $0.00 $85,015.00 ($57,804.00)312%$85,015.47 396.100 - Change in PERS from an Agent Employer to Multiple Employers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 B - Proprietary Funds Net Totals: $8,674,651.00 $408,200.00 $9,082,851.00 $878,498.24 $0.00 $8,849,228.17 $233,622.83 $7,673,487.89 Revenue Grand Totals: $36,305,752.00 $1,508,109.00 $37,813,861.00 $4,538,760.47 $0.00 $44,167,276.66 ($6,353,415.66)117%$38,865,511.05 Grand Totals:$36,305,752.00 $1,508,109.00 $37,813,861.00 $4,538,760.47 $0.00 $44,167,276.66 ($6,353,415.66)$38,865,511.05 Tuesday, March 29, 2022Pages 18 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 28 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2018 by sz Account Classification YTD TransactionsBudget - YTD Transactions 380.170 - Other $298,531.43 Excluded $1,659,764.47 392.100 - Sale / General Fixed Assets $1,240.00 Excluded 380.110 - Jury Duty $250.00 Excluded 380.261 - Other $122.00 Excluded 361.300 - Change in Fair Market Value ($215,189.43)Excluded 361.300 - Change in Fair Market Value ($815,195.17)Excluded 391.540 - Hospital $726,000.00 Excluded Transfers 391.300 - Debt Service $492,936.00 Excluded Transfers 391.100 - General Fund $403,958.00 Excluded Transfers 391.530 - Solid Waste Disposal $205,000.00 Excluded Transfers 371.100 - Land Sale - Principal $196,946.93 Excluded Transfers 391.220 - Building & Grounds $137,000.00 Excluded Transfers 391.276 - Facilities Fund $130,210.00 Excluded Transfers 391.277 - Transfer in Tourism Development $45,000.00 Excluded Transfers 371.110 - Land Sale - Interest $27,954.71 Excluded Transfers 391.240 - Womens Bay Road District $25,000.00 Excluded Transfers 393.600 - Premium on Bonds $85,015.47 Bonds Excluded $85,015.47 380.215 - Customer Charges $255,616.76 Pass to COK Exclude $255,616.76 On GFOA under Water Supply 314.100 - PILT - Federal $1,578,030.00 Federal $2,033,958.92 331.000 - Federal Government Grant $248,590.39 Federal 332.100 - National Wildlife Refuge $191,973.00 Federal 340.220 - Fire Protection Services $15,365.53 Federal 361.100 - Interest Earnings $1,089,549.17 Interest $1,649,435.64 361.100 - Interest Earnings $285,060.23 Interest 319.100 - Penalties & Interest $219,087.26 Interest 361.104 - Loan Interest $55,214.43 Interest 319.100 - Penalties & Interest $524.55 Interest 322.230 - Dog Licenses $1,467.00 Licensing $1,967.00 335.175 - Marijuana Licenses $500.00 Licensing 313.110 - Motor Vehicle Tax $237,894.52 Motor Vech $237,894.52 380.220 - Recycle Metals $61,374.56 Other $94,833.45 335.150 - Telephone & Electric $17,320.57 Other 363.210 - Land Sale Fund $11,986.00 Other 380.122 - Sale of Maps $1,969.04 Other 380.247 - Instruction $700.00 Other 351.100 - Animal Control $441.00 Other 380.294 - Contributions $365.00 Other 380.224 - Recycling Rebate $363.03 Other 380.130 - Dishonored Check Fee $219.00 Other 380.120 - Sale of Copies $95.25 Other 323.100 - Tobacco Excise Tax $310,482.25 Tobacco Tax $310,482.25 322.110 - Building Permits $42,465.65 Permit $95,692.30 322.100 - Annual Use Permit $34,810.00 Permit 322.140 - Zoning Compliance Permit $6,180.00 Permit 322.120 - Subdivision $4,200.00 Permit 322.180 - Electric Permit $3,872.85 Permit 322.190 - Plumbing Permit $2,513.80 Permit 322.160 - Variance Fee $650.00 Permit 322.200 - P & Z Review Fee $600.00 Permit 322.130 - Conditional Use Permit $250.00 Permit Pages 1 of 2 AGENDA ITEM #2.a. ARPA Funding Page 29 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2018 by sz 322.250 - Site Plan Review $150.00 Permit 380.916 - Providence Lease $1,384,272.00 Rent $4,154,912.77 380.918 - LTC Lease $1,093,475.28 Rent 363.300 - NOAA Lease (through GSA)$699,427.68 Rent 363.100 - KIB $454,985.00 Rent 363.120 - KIBSD $221,232.00 Rent 363.110 - City of Kodiak $152,988.00 Rent 363.320 - Fish & Game Lease $58,840.00 Rent 363.330 - University of Alaska $39,870.05 Rent 363.350 - Kodiak Regional Aquaculture Association $18,924.72 Rent 380.240 - Rental Income $14,400.00 Rent 363.303 - Natural Resources Conservation (through GSA)$8,144.24 Rent 363.140 - Borough Building - Annex $7,198.80 Rent 363.340 - KFRC Reception Revenue $1,075.00 Rent 380.190 - Land Leases $80.00 Rent 316.100 - Sea Products $1,660,842.06 Severance $3,097,882.06 335.130 - Fisheries Business Tax $1,103,101.42 Severance 316.300 - Timber $101,463.04 Severance 317.110 - Bed Tax Revenue - On Road System $79,009.72 Severance 316.200 - Mining - Gravel $53,618.33 Severance 335.180 - Commercial Passenger Vessel Tax $37,625.00 Severance 317.120 - Bed Tax Revenue - Off Road System $30,587.73 Severance 335.132 - Business Fisheries & Landing Tax $14,867.52 Severance 363.500 - Gravel Sales $12,879.44 Severance 317.130 - Bed Tax Revenue - Larsen Bay $4,187.80 Severance 317.100 - Bed Tax Revenues ($300.00)Severance 335.200 - School Debt Reimbursement - Current $4,985,040.00 State $5,653,410.28 335.110 - State Community Assistance (formally State Revenue Sharing)$465,942.00 State 335.190 - PERS on Behalf Payment $91,029.77 State 335.190 - PERS on Behalf Payment $44,508.87 State 314.200 - PILT - KIHA $27,601.54 State 314.210 - PILT - Alaska Housing $15,834.11 State 334.124 - LEPC Grant $15,500.00 State 331.102 - Division of Forestry Grant $5,084.15 State 334.100 - Various State Grants $2,869.84 State 311.100 - Real Property Tax $14,256,901.28 Taxes $15,783,039.71 311.200 - Personal Property Tax $1,496,138.43 Taxes 313.120 - Aircraft Tax $30,000.00 Taxes 340.170 - Dump Fee - Alaska Waste $2,850,203.96 User Charges $3,751,605.45 340.160 - Dump Fee - Customer $518,969.31 User Charges 340.171 - Dump Fee - USCG $320,910.19 User Charges 340.173 - Metals $41,466.92 User Charges 340.172 - Waste Screenings $20,055.07 User Charges $38,865,511.05 $38,865,511.05 Pages 2 of 2 AGENDA ITEM #2.a. ARPA Funding Page 30 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 311.100 - Real Property Tax $12,795,719.00 $0.00 $12,795,719.00 ($5,567.38)$0.00 $14,256,901.28 ($1,461,182.28)111%$13,887,046.54 311.200 - Personal Property Tax $1,294,530.00 $0.00 $1,294,530.00 $0.00 $0.00 $1,496,138.43 ($201,608.43)116%$1,573,398.65 313.100 - Boat Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++($64.00) 313.110 - Motor Vehicle Tax $253,000.00 $0.00 $253,000.00 $69,422.28 $0.00 $237,894.52 $15,105.48 94%$235,176.84 313.120 - Aircraft Tax $26,500.00 $0.00 $26,500.00 $0.00 $0.00 $30,000.00 ($3,500.00)113%$26,500.00 314.100 - PILT - Federal $1,300,000.00 $0.00 $1,300,000.00 $1,578,030.00 $0.00 $1,578,030.00 ($278,030.00)121%$1,546,288.00 314.200 - PILT - KIHA $31,000.00 $0.00 $31,000.00 $0.00 $0.00 $27,601.54 $3,398.46 89%$31,579.34 314.210 - PILT - Alaska Housing $0.00 $0.00 $0.00 $15,834.11 $0.00 $15,834.11 ($15,834.11)+++$14,245.14 314.300 - PILT - State of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.100 - Sea Products $1,395,000.00 $0.00 $1,395,000.00 $275,106.25 $0.00 $1,660,842.06 ($265,842.06)119%$1,182,923.51 316.110 - Fish Box Tax - Charter $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.200 - Mining - Gravel $20,000.00 $0.00 $20,000.00 $551.52 $0.00 $53,618.33 ($33,618.33)268%$73,495.53 316.300 - Timber $20,000.00 $0.00 $20,000.00 $14,069.84 $0.00 $101,463.04 ($81,463.04)507%$50,087.78 316.400 - Severance Taxes - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.100 - Bed Tax Revenues $94,000.00 $0.00 $94,000.00 ($400.00)$0.00 ($300.00)$94,300.00 0%$617.80 317.110 - Bed Tax Revenue - On Road System $0.00 $0.00 $0.00 $25,898.01 $0.00 $79,009.72 ($79,009.72)+++$75,941.56 317.120 - Bed Tax Revenue - Off Road System $0.00 $0.00 $0.00 $3,039.45 $0.00 $30,587.73 ($30,587.73)+++$26,299.92 317.130 - Bed Tax Revenue - Larsen Bay $0.00 $0.00 $0.00 $1,165.00 $0.00 $4,187.80 ($4,187.80)+++$5,190.40 319.100 - Penalties & Interest $148,500.00 $0.00 $148,500.00 $5,902.06 $0.00 $219,087.26 ($70,587.26)148%$213,391.64 322.100 - Annual Use Permit $33,000.00 $0.00 $33,000.00 $0.00 $0.00 $34,810.00 ($1,810.00)105%$32,400.00 322.110 - Building Permits $40,000.00 $0.00 $40,000.00 $8,294.33 $0.00 $42,465.65 ($2,465.65)106%$57,928.33 322.120 - Subdivision $5,500.00 $0.00 $5,500.00 $600.00 $0.00 $4,200.00 $1,300.00 76%$6,490.00 322.130 - Conditional Use Permit $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $250.00 $750.00 25%$1,000.00 322.140 - Zoning Compliance Permit $5,000.00 $0.00 $5,000.00 $540.00 $0.00 $6,180.00 ($1,180.00)124%$6,840.00 322.150 - Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 1 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 31 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 322.160 - Variance Fee $750.00 $0.00 $750.00 $250.00 $0.00 $650.00 $100.00 87%$2,455.00 322.170 - Zoning Change Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.180 - Electric Permit $4,450.00 $0.00 $4,450.00 $30.00 $0.00 $3,872.85 $577.15 87%$4,450.75 322.190 - Plumbing Permit $2,700.00 $0.00 $2,700.00 $30.00 $0.00 $2,513.80 $186.20 93%$2,254.00 322.200 - P & Z Review Fee $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $600.00 $400.00 60%$450.00 322.210 - Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,050.00 322.230 - Dog Licenses $500.00 $0.00 $500.00 $1,467.00 $0.00 $1,467.00 ($967.00)293%$1,628.00 322.239 - Business License - Tobacco $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.240 - Business License - Marijuana $1,600.00 $0.00 $1,600.00 $0.00 $0.00 $0.00 $1,600.00 0%$0.00 322.250 - Site Plan Review $0.00 $0.00 $0.00 $0.00 $0.00 $150.00 ($150.00)+++$0.00 323.100 - Tobacco Excise Tax $0.00 $200,000.00 $200,000.00 $120,949.20 $0.00 $310,482.25 ($110,482.25)155%$0.00 323.110 - Marijuana Excise Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 330.100 - Kodiak Arts Council Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.000 - Federal Government Grant $0.00 $154,752.00 $154,752.00 $231,569.95 $0.00 $248,590.39 ($93,838.39)161%$0.00 331.100 - HUD - Transportation Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.102 - Division of Forestry Grant $0.00 $0.00 $0.00 ($2,230.85)$0.00 $5,084.15 ($5,084.15)+++$0.00 331.110 - NOAA Grant - DEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.117 - American Rescue Plan 2021 (ARPA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.118 - Department of Public Safety COVID-19 Funding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.121 - Cadastral Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.124 - Dept of Homland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 332.100 - National Wildlife Refuge $112,500.00 $79,473.00 $191,973.00 $191,973.00 $0.00 $191,973.00 $0.00 100%$230,082.00 Tuesday, March 29, 2022Pages 2 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 32 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 332.110 - National Forest Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.100 - Various State Grants $0.00 $0.00 $0.00 $613.18 $0.00 $2,869.84 ($2,869.84)+++$94,177.30 334.110 - 2/86-307 KIH Design $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.112 - 8-588 Lilly Drive - Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.114 - DEC - Winter Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.116 - 000000000 - Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.118 - 90-12-05 Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.119 - 91-X-Zz Coastal Management Plan Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.122 - Salonie Creek Rifle Range $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.124 - LEPC Grant $15,500.00 $0.00 $15,500.00 $10,662.93 $0.00 $15,500.00 $0.00 100%$13,755.67 334.125 - Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.126 - Waste Character $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.127 - Old Harbor Structure $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.128 - CMG Fed 377 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.129 - CMG Special Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.130 - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.131 - FY05 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.132 - FY06 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.153 - Pass III Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.155 - EOP Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.200 - Health & Social Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.202 - Mini Emergency Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.205 - Division of Disability $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.210 - Division of Family & Youth Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.215 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 3 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 33 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.220 - Division of Vocational Rehabilitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.230 - Alaska Youth Initative $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.231 - Kodiak Community Foundation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.233 - 3/92-009 KIH Equipment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.235 - KIH Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.237 - 8/92-076 Selief Lane / Von Scheele Way $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.240 - 6/92-012 Emergency Medical $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.241 - 6/92-014 Capital Phase I $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.242 - RDA / IFSP - Division of Community Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.243 - 4/93-037 Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.244 - 5/93-041 Bayside Fire $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.245 - 7/93-062 Capital Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.246 - 3/94-004 Hospital Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.247 - DHSS - Communty Support Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.248 - DHSS - Planning Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.249 - 94/597-1-001 High School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.250 - Disaster Relief - State $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.251 - DNR Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.252 - DCRA / RDA Mini-Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.340 - Fund 430.410 Revenue Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.352 - 95/597-1-001 Hgh School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.353 - 96/597-4-001 Smokey $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 4 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 34 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.354 - Energy Grant - PKIMC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.355 - Peterson (139)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.356 - DHSS - Hospital Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.357 - Clean Water - Karluk (142)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.358 - EVOSTC Project (143)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.359 - DNR - Island Lake Trail $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.360 - DNR - Monashka Park $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.361 - DNR - Ouzinkie Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.362 - Peterson Match II (168)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.363 - Hospital Match Grant II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.364 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.365 - MH Trust Authority $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.366 - Title 16 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.368 - Title 18 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.370 - Landfill Expansion Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.371 - Clean Water - Karluk (169)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.372 - Peterson Match II (179)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.376 - Oil Spill Response (184)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.380 - One Time State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.381 - Hospital Needs Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.382 - Anton Larsen (177)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.383 - Karluk Health (178)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.384 - CIAP Grant (03114)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.385 - FY03 School Upgrade (03116) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.386 - Chiniak Multiple Use (03118)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 5 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 35 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.387 - SHSGP 03-08 Homeland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.389 - Summit Bike Trail (06008)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.601 - School State Match (01100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.602 - School Capital Contribution (02108) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.625 - Volunteer Fire Assistance (VFA) Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.645 - FY04 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.646 - KHS Library Wing Retrofit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.647 - FY05 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.648 - Fisheries Research & Feasibility Study (02107) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.696 - School Facility (00100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.697 - Waste Management (164)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.698 - Island Lake Fish Passage (00103) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.699 - Tide Gate (00104)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.701 - FEMA Grant FG05993 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.702 - Project 05005 430 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.703 - Otmeloi Way (08005)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.900 - BMX Contributions (146)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $390,200.00 $75,742.00 $465,942.00 $0.00 $0.00 $465,942.00 $0.00 100%$461,512.00 335.120 - Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.130 - Fisheries Business Tax $1,150,000.00 ($46,899.00)$1,103,101.00 $0.00 $0.00 $1,103,101.42 ($0.42)100%$1,270,403.28 335.132 - Business Fisheries & Landing Tax $35,500.00 ($20,632.00)$14,868.00 $0.00 $0.00 $14,867.52 $0.48 100%$60,422.12 Tuesday, March 29, 2022Pages 6 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 36 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 335.134 - Fisheries Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.140 - Amusement / Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.150 - Telephone & Electric $15,500.00 $0.00 $15,500.00 $17,320.57 $0.00 $17,320.57 ($1,820.57)112%$16,480.87 335.160 - Wildland Fires $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.170 - Liquor License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.171 - Tobacco License $200,000.00 ($200,000.00)$0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.175 - Marijuana Licenses $2,500.00 $0.00 $2,500.00 $0.00 $0.00 $500.00 $2,000.00 20%$0.00 335.180 - Commercial Passenger Vessel Tax $30,500.00 $0.00 $30,500.00 $0.00 $0.00 $37,625.00 ($7,125.00)123%$30,887.50 335.181 - Commercial Passenger Vessel Fiscal Recovery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $109,736.00 $0.00 $109,736.00 $17,603.54 $0.00 $91,029.77 $18,706.23 83%$118,288.84 335.191 - PERS Forfeiture $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.200 - School Debt Reimbursement - Current $4,985,040.00 $0.00 $4,985,040.00 $68,975.00 $0.00 $4,985,040.00 $0.00 100%$3,840,763.00 335.210 - School Debt Reimbursement - 2 Year Lag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.220 - Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.220 - Fire Protection Services $17,211.00 $0.00 $17,211.00 $0.00 $0.00 $15,365.53 $1,845.47 89%$14,716.08 341.100 - Client Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.105 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.107 - KIBSD Registration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.110 - Private Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.115 - Campus $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.120 - Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.125 - Veterans Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 7 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 37 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 341.130 - USCG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.135 - Vocational Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.140 - Division of Developmental Disabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.145 - Division of Corrections $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.150 - Disability Determination $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.155 - City Contract $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.160 - CSP Consultation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.165 - Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.900 - Discount / Low Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.910 - Prior Year Revenue Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.920 - Recovery of Doubtful Accounts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.100 - Transportation Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.110 - Advertisng Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.200 - Senior Citizens of Kodiak - HUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.210 - Senior Citizens of Kodiak - Title 16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.220 - Senior Citizens of Kodiak - Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 351.100 - Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $441.00 ($441.00)+++$491.00 351.120 - Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 355.100 - Special Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.100 - Interest Earnings $195,100.00 $0.00 $195,100.00 $81,671.29 $0.00 $1,089,549.17 ($894,449.17)558%$708,021.73 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$140,000.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($59,413.37)$0.00 ($815,195.17)$815,195.17 +++($436,332.89) 363.100 - KIB $441,856.00 $0.00 $441,856.00 $37,915.38 $0.00 $454,985.00 ($13,129.00)103%$376,985.00 363.110 - City of Kodiak $152,988.00 $0.00 $152,988.00 $12,749.00 $0.00 $152,988.00 $0.00 100%$143,760.70 Tuesday, March 29, 2022Pages 8 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 38 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 363.120 - KIBSD $221,232.00 $0.00 $221,232.00 $18,436.00 $0.00 $221,232.00 $0.00 100%$221,232.00 363.130 - KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.140 - Borough Building - Annex $18,792.00 ($13,387.00)$5,405.00 $1,202.40 $0.00 $7,198.80 ($1,793.80)133%$0.00 363.145 - Kodiak Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.150 - Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.160 - Community & Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.170 - Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.180 - Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.190 - Daycare Assistance Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.200 - Chiniak Housing Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.210 - Land Sale Fund $11,986.00 $0.00 $11,986.00 $998.83 $0.00 $11,986.00 $0.00 100%$9,700.00 363.500 - Gravel Sales $5,000.00 $0.00 $5,000.00 $12,879.44 $0.00 $12,879.44 ($7,879.44)258%$24,487.94 371.100 - Land Sale - Principal $150,000.00 $0.00 $150,000.00 $76,336.69 $0.00 $196,946.93 ($46,946.93)131%$127,456.97 371.105 - Land Sale - Cash Discount $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $0.00 $20,000.00 0%$0.00 371.110 - Land Sale - Interest $30,000.00 $0.00 $30,000.00 $2,546.76 $0.00 $27,954.71 $2,045.29 93%$18,363.16 371.120 - Land Sale - Fees & Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,350.70 371.130 - Land Sale - Title Search $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.140 - Land Sale - Attorney Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.110 - Jury Duty $125.00 $0.00 $125.00 $75.00 $0.00 $250.00 ($125.00)200%$175.00 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $95.25 ($95.25)+++$67.40 380.122 - Sale of Maps $1,500.00 $0.00 $1,500.00 $456.00 $0.00 $1,969.04 ($469.04)131%$837.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.130 - Dishonored Check Fee $250.00 $0.00 $250.00 $12.00 $0.00 $219.00 $31.00 88%$361.00 380.140 - Daycare - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.150 - Local Electric / Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 9 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 39 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.170 - Other $10,000.00 $0.00 $10,000.00 $259,862.84 $0.00 $298,531.43 ($288,531.43)2,985%$2,097,442.80 380.180 - Abandoned Vehicle Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $500.00 $0.00 $500.00 $0.00 $0.00 $80.00 $420.00 16%$90.00 380.200 - Switchboard Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.210 - Emergency Medical Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.220 - Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.240 - Rental Income $12,000.00 $0.00 $12,000.00 $0.00 $0.00 $14,400.00 ($2,400.00)120%$14,160.00 380.245 - Classroom Rental $500.00 $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 0%$50.00 380.247 - Instruction $1,000.00 $0.00 $1,000.00 $275.00 $0.00 $700.00 $300.00 70%$990.00 380.250 - Administration Fee / Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.261 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $122.00 ($122.00)+++$120.00 380.270 - Passport Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.280 - IBEW Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.282 - Chamber of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.290 - Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.291 - Chiniak Library Tsunami Shelter Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.900 - Exxon Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.902 - Exxon - Winter Shore Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.910 - Manville Settlement Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.922 - Old Harbor Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 10 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 40 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.924 - Mapco - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.925 - CTA - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.927 - Federal Grant Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$798,845.78 380.928 - DOT / PF Smokeys Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.929 - Kodiak Clean Lakes Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.930 - DOE Hospital Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.931 - NOAA Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.932 - School District Project Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $724,514.00 $748,696.00 $1,473,210.00 $0.00 $0.00 $0.00 $1,473,210.00 0%$0.00 389.201 - CHC Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.000 - Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $0.00 $0.00 $403,958.00 $0.00 $403,958.00 ($403,958.00)+++$653,450.65 391.120 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.140 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.201 - Education Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.205 - Daycare Assistance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.220 - Building & Grounds $0.00 $0.00 $0.00 $137,000.00 $0.00 $137,000.00 ($137,000.00)+++$336,370.00 391.225 - Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.230 - Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.240 - Womens Bay Road Service District $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00 ($25,000.00)+++$0.00 391.242 - Service District #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.250 - Fire Protection Area #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 11 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 41 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.252 - Womens Bay Fire Department $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.254 - Airport Fire District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.263 - Trinity Acres Paving $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.270 - Oil Spill Disaster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.276 - Facilities Fund $65,105.00 $0.00 $65,105.00 $130,210.00 $0.00 $130,210.00 ($65,105.00)200%$438,313.00 391.299 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $492,936.00 $0.00 $492,936.00 $0.00 $0.00 $492,936.00 $0.00 100%$0.00 391.305 - Debt Service - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.310 - Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.420 - Capital Projects - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$272,409.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.430 - Capital Projects - Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.432 - Capital Projects - (Grants)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.440 - Major Maint - School Building $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.450 - Capital Projects as of FY10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$57,492.57 391.469 - Renewal & Replacement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.495 - Capital Projects- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.530 - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $205,000.00 $0.00 $205,000.00 ($205,000.00)+++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $726,000.00 $0.00 $726,000.00 ($726,000.00)+++$0.00 391.555 - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 12 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 42 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.600 - Management Information Services (MIS) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.100 - Sale / General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $1,240.00 ($1,240.00)+++$0.00 393.100 - Proceeds of Loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.101 - Proceeds - 1986 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.102 - Proceeds - 1993 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.103 - Proceeds - 1994 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.104 - Revenue Anticipation Note $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.105 - Signet Lease Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.107 - Murdock Charity Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.108 - Proceeds - 1998 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.109 - Proceeds - 2009 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.110 - Proceeds - 2012 Two Refunding Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.200 - Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.400 - Proceeds - 2000F Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.510 - Proceeds - 2000E Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.512 - Proceeds - 2004A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.513 - Proceeds - 2004B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.514 - Proceeds - 2008 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.515 - Proceeds - 2011 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.516 - Proceeds - 2013 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.517 - Proceeds - 2014 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.518 - Proceeds - 2015A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.519 - Proceeds - 2015B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.520 - Proceeds - 2016 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,905,000.00 393.522 - Proceeds - 2018 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.523 - Proceeds - 2020A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 13 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 43 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 393.524 - Proceeds - 2020B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$806,205.00 A - Governmental Funds Net Totals: $27,093,320.00 $977,745.00 $28,071,065.00 $4,699,870.25 $0.00 $31,192,023.16 ($3,120,958.16)$36,928,448.90 B - Proprietary Funds Revenue 319.100 - Penalties & Interest $5,000.00 $0.00 $5,000.00 $118.08 $0.00 $524.55 $4,475.45 10%$5,790.47 322.222 - Licenses & Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.300 - 4/87-456 Water & Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.378 - Landfill Loan Subsidy $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $43,095.00 $0.00 $43,095.00 $25,617.02 $0.00 $44,508.87 ($1,413.87)103%$27,799.17 335.211 - Critical Access Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.110 - Water Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.120 - Sewer Treatment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.130 - Borough Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.140 - City Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.150 - Commercial Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.155 - Construction Dumpster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.160 - Dump Fee - Customer $641,405.00 $0.00 $641,405.00 $82,756.03 $0.00 $518,969.31 $122,435.69 81%$452,166.21 340.170 - Dump Fee - Alaska Waste $2,726,279.00 $0.00 $2,726,279.00 $281,685.07 $0.00 $2,850,203.96 ($123,924.96)105%$2,292,463.54 340.171 - Dump Fee - USCG $287,526.00 $0.00 $287,526.00 $28,811.60 $0.00 $320,910.19 ($33,384.19)112%$252,238.86 Tuesday, March 29, 2022Pages 14 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 44 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 340.172 - Waste Screenings $18,715.00 $0.00 $18,715.00 $1,831.41 $0.00 $20,055.07 ($1,340.07)107%$16,958.34 340.173 - Metals $0.00 $0.00 $0.00 $4,680.27 $0.00 $41,466.92 ($41,466.92)+++$55,919.23 340.175 - Revenue Over Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.180 - Customer Installments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.190 - Fee - Connect / Disconnect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.300 - Fees - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.105 - Borough Mayor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.110 - Borough Clerk $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.120 - Finance Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.130 - Assessing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.135 - Engineering / Facilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.140 - Community Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.142 - Building Inspection Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.165 - General Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.180 - School District Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.185 - Health & Sanitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.204 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.205 - Daycare Assistance Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.211 - MH School Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.231 - Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.530 - Solid Waste Disposal Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.540 - Hospital Enterprise $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 345.540 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 15 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 45 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 361.100 - Interest Earnings $203,500.00 $0.00 $203,500.00 $19,767.13 $0.00 $285,060.23 ($81,560.23)140%$272,933.74 361.102 - Interest Interfund Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.104 - Loan Interest $0.00 $55,214.00 $55,214.00 $55,214.43 $0.00 $55,214.43 ($0.43)100%$59,134.47 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.120 - Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($14,561.18)$0.00 ($215,189.43)$215,189.43 +++($95,082.43) 363.300 - NOAA Lease (through GSA)$868,777.00 ($55,214.00)$813,563.00 $58,285.64 $0.00 $699,427.68 $114,135.32 86%$685,315.24 363.301 - NOAA Loan Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.302 - GSA Lease 2 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.303 - Natural Resources Conservation (through GSA) $0.00 $0.00 $0.00 $2,036.06 $0.00 $8,144.24 ($8,144.24)+++$0.00 363.304 - NOAA COVID-19 Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.310 - National Park Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.312 - KIBSD Lease for Office & Lab $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$24,840.00 363.320 - Fish & Game Lease $59,428.00 $0.00 $59,428.00 $0.00 $0.00 $58,840.00 $588.00 99%$58,840.00 363.321 - Apartment Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.330 - University of Alaska $10,700.00 $0.00 $10,700.00 $39,870.05 $0.00 $39,870.05 ($29,170.05)373%$66,053.84 363.340 - KFRC Reception Revenue $1,200.00 $0.00 $1,200.00 $80.00 $0.00 $1,075.00 $125.00 90%$950.00 363.350 - Kodiak Regional Aquaculture Association $18,924.00 $0.00 $18,924.00 $0.00 $0.00 $18,924.72 ($0.72)100%$11,642.71 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.126 - Sale of Books $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.170 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$5,599.69 380.190 - Land Leases $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.215 - Customer Charges $240,000.00 $0.00 $240,000.00 $63,484.06 $0.00 $255,616.76 ($15,616.76)107%$28,408.94 Tuesday, March 29, 2022Pages 16 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 46 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 380.220 - Recycle Metals $15,000.00 $0.00 $15,000.00 $12,056.30 $0.00 $61,374.56 ($46,374.56)409%$35,533.00 380.222 - Recycle Non-Metals $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $0.00 $2,000.00 0%$0.00 380.224 - Recycling Rebate $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $363.03 $1,636.97 18%$280.47 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.292 - MRI Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.294 - Contributions $0.00 $0.00 $0.00 $120.00 $0.00 $365.00 ($365.00)+++$0.00 380.912 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.916 - Providence Lease $1,500,000.00 ($115,728.00)$1,384,272.00 $0.00 $0.00 $1,384,272.00 $0.00 100%$660,000.00 380.917 - Kodiak Healthcare Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.918 - LTC Lease $1,143,322.00 $0.00 $1,143,322.00 $0.00 $0.00 $1,093,475.28 $49,846.72 96%$1,119,929.28 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $575,399.00 $1,330,362.00 $1,905,761.00 $0.00 $0.00 $0.00 $1,905,761.00 0%$0.00 389.105 - Use of Retained Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.110 - Amortization / Aid in Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.200 - Gain / Hospital Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.300 - Administration Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$305,000.00 391.130 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$650,000.00 391.277 - Tourism Development $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $45,000.00 $0.00 100%$45,000.00 391.290 - Fern Fuller Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$134,372.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 17 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 47 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$19,179.97 391.490 - Capital Projects - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,529,156.50 392.300 - Gain / Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.106 - NBA Equipment Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.521 - Proceeds from Advanced Refunding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$16,622.67 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $85,015.47 $0.00 $85,015.47 ($85,015.47)+++$85,015.47 396.100 - Change in PERS from an Agent Employer to Multiple Employers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 B - Proprietary Funds Net Totals: $8,407,270.00 $1,214,634.00 $9,621,904.00 $746,867.44 $0.00 $7,673,487.89 $1,948,416.11 $11,822,061.38 Revenue Grand Totals: $35,500,590.00 $2,192,379.00 $37,692,969.00 $5,446,737.69 $0.00 $38,865,511.05 ($1,172,542.05)103%$48,750,510.28 Grand Totals:$35,500,590.00 $2,192,379.00 $37,692,969.00 $5,446,737.69 $0.00 $38,865,511.05 ($1,172,542.05)$48,750,510.28 Tuesday, March 29, 2022Pages 18 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2018 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 48 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2017 by sz Account Classification YTD Transactions 380.170 - Other $5,599.69 Excluded $9,298,485.99 380.110 - Jury Duty $175.00 Excluded 380.261 - Other $120.00 Excluded 380.170 - Other $2,097,442.80 Exlcuded 361.110 - Gain / Loss on Sale $140,000.00 Excluded 391.540 - Hospital $4,529,156.50 Excluded Transfers 391.100 - General Fund $653,450.65 Excluded Transfers 391.210 - Land Sale Fund $650,000.00 Excluded Transfers 391.276 - Facilities Fund $438,313.00 Excluded Transfers 391.220 - Building & Grounds $336,370.00 Excluded Transfers 391.100 - General Fund $305,000.00 Excluded Transfers 391.420 - Capital Project - School Bonds $272,409.00 Excluded Transfers 391.290 - Fern Fuller Trust $134,372.00 Excluded Transfers 371.100 - Land Sale - Principal $127,456.97 Excluded Transfers 391.277 - Transfer in Tourism Development $45,000.00 Excluded Transfers 391.426 - KRFC Building $19,179.97 Excluded Transfers 371.110 - Land Sale - Interest $18,363.16 Excluded Transfers 391.450 - Borough Capital Projects $57,492.57 Excluded Transfers 361.300 - Change in Fair Market Value ($95,082.43)Excluded 361.300 - Change in Fair Market Value ($436,332.89)Excluded 380.215 - Customer Charges $28,408.94 Pass thru to COK $28,408.94 On GFOA ARPA Cal as Water Supple System 393.520 - Proceeds - 2016 Bond $4,905,000.00 Bonds Excluded $5,812,843.14 393.600 - Premium on Bonds $806,205.00 Bonds Excluded 393.600 - Premium on Bonds $85,015.47 Bonds Excluded 393.521 - Proceeds from Advanced Refunding $16,622.67 Bonds Excluded 314.100 - PILT - Federal $1,546,288.00 Federal Excluded $2,589,931.86 380.927 - Federal Grant Revenue $798,845.78 Federal Excluded 332.100 - National Wildlife Refuge $230,082.00 Federal Excluded 340.220 - Fire Protection Services $14,716.08 Federal Excluded 361.100 - Interest Earnings $708,021.73 Interest $1,259,272.05 361.100 - Interest Earnings $272,933.74 Interest 319.100 - Penalties & Interest $213,391.64 Interest 361.104 - Loan Interest $59,134.47 Interest 319.100 - Penalties & Interest $5,790.47 Interest 322.230 - Dog Licenses $1,628.00 Licensing $1,628.00 313.110 - Motor Vehicle Tax $235,176.84 Motor vehicles $235,176.84 380.220 - Recycle Metals $35,533.00 Other $66,091.44 335.150 - Telephone & Electric $16,480.87 Other 363.210 - Land Sale Fund $9,700.00 Other 371.120 - Land Sale - Fees & Penalties $1,350.70 Other 380.122 - Sale of Maps $837.00 Other 351.100 - Animal Control $491.00 Other 380.130 - Dishonored Check Fee $361.00 Other 380.224 - Recycling Rebate $280.47 Other 380.247 - Instruction $990.00 Other 380.120 - Sale of Copies $67.40 Other 322.110 - Building Permits $57,928.33 Permit $115,318.08 322.100 - Annual Use Permit $32,400.00 Permit 322.140 - Zoning Compliance Permit $6,840.00 Permit 322.120 - Subdivision $6,490.00 Permit 322.180 - Electric Permit $4,450.75 Permit 322.160 - Variance Fee $2,455.00 Permit 322.190 - Plumbing Permit $2,254.00 Permit 322.210 - Special Land Use $1,050.00 Permit 322.130 - Conditional Use Permit $1,000.00 Permit 322.200 - P & Z Review Fee $450.00 Permit 380.918 - LTC Lease $1,119,929.28 Rent $3,383,848.77 363.300 - NOAA Lease (through GSA)$685,315.24 Rent 380.916 - Providence Lease $660,000.00 Rent 363.100 - KIB $376,985.00 Rent 363.120 - KIBSD $221,232.00 Rent 363.110 - City of Kodiak $143,760.70 Rent Pages 1 of 2 AGENDA ITEM #2.a. ARPA Funding Page 49 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2017 by sz 363.330 - University of Alaska $66,053.84 Rent 363.320 - Fish & Game Lease $58,840.00 Rent 363.312 - KIBSD Lease for Office & Lab $24,840.00 Rent 380.240 - Rental Income $14,160.00 Rent 363.350 - Kodiak Regional Aquaculture Association $11,642.71 Rent 363.340 - KFRC Reception Revenue $950.00 Rent 380.190 - Land Leases $90.00 Rent 380.245 - Classroom Rental $50.00 Rent 335.130 - Fisheries Business Tax $1,270,403.28 Severance $2,800,757.34 316.100 - Sea Products $1,182,923.51 Severance 317.110 - Bed Tax Revenue - On Road System $75,941.56 Severance 316.200 - Mining - Gravel $73,495.53 Severance 335.132 - Business Fisheries & Landing Tax $60,422.12 Severance 316.300 - Timber $50,087.78 Severance 335.180 - Commercial Passenger Vessel Tax $30,887.50 Severance 317.120 - Bed Tax Revenue - Off Road System $26,299.92 Severance 363.500 - Gravel Sales $24,487.94 Severance 317.130 - Bed Tax Revenue - Larsen Bay $5,190.40 Severance 317.100 - Bed Tax Revenues $617.80 Severance 335.200 - School Debt Reimbursement - Current $3,840,763.00 State $4,602,120.46 335.110 - State Community Assistance (formally State Revenue Sharing)$461,512.00 State 335.190 - PERS on Behalf Payment $118,288.84 State 334.100 - Various State Grants $94,177.30 State 314.200 - PILT - KIHA $31,579.34 State 335.190 - PERS on Behalf Payment $27,799.17 State 314.210 - PILT - Alaska Housing $14,245.14 State 334.124 - LEPC Grant $13,755.67 State 311.100 - Real Property Tax $13,887,046.54 Taxes $15,486,881.19 311.200 - Personal Property Tax $1,573,398.65 Taxes 313.120 - Aircraft Tax $26,500.00 Taxes 313.100 - Boat Tax ($64.00)Taxes 340.170 - Dump Fee - Alaska Waste $2,292,463.54 User Charges $3,069,746.18 340.160 - Dump Fee - Customer $452,166.21 User Charges 340.171 - Dump Fee - USCG $252,238.86 User Charges 340.173 - Metals $55,919.23 User Charges 340.172 - Waste Screenings $16,958.34 User Charges $48,750,510.28 $48,750,510.28 Pages 2 of 2 AGENDA ITEM #2.a. ARPA Funding Page 50 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 311.100 - Real Property Tax $12,653,966.00 $0.00 $12,653,966.00 ($20,886.69)$0.00 $13,887,046.54 ($1,233,080.54)110%$12,817,142.69 311.200 - Personal Property Tax $1,408,879.00 $0.00 $1,408,879.00 $0.00 $0.00 $1,573,398.65 ($164,519.65)112%$1,303,824.60 313.100 - Boat Tax $0.00 $0.00 $0.00 $0.00 $0.00 ($64.00)$64.00 +++$22,450.90 313.110 - Motor Vehicle Tax $280,000.00 $0.00 $280,000.00 $68,506.88 $0.00 $235,176.84 $44,823.16 84%$253,112.24 313.120 - Aircraft Tax $26,000.00 $0.00 $26,000.00 $0.00 $0.00 $26,500.00 ($500.00)102%$22,200.00 314.100 - PILT - Federal $1,300,000.00 $0.00 $1,300,000.00 $1,546,288.00 $0.00 $1,546,288.00 ($246,288.00)119%$1,630,517.00 314.200 - PILT - KIHA $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $31,579.34 ($6,579.34)126%$25,586.13 314.210 - PILT - Alaska Housing $7,000.00 $0.00 $7,000.00 $14,245.14 $0.00 $14,245.14 ($7,245.14)204%$14,436.51 314.300 - PILT - State of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.100 - Sea Products $1,663,000.00 $0.00 $1,663,000.00 $336,752.01 $0.00 $1,182,923.51 $480,076.49 71%$1,395,610.04 316.110 - Fish Box Tax - Charter $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.200 - Mining - Gravel $25,000.00 $0.00 $25,000.00 $34,046.46 $0.00 $73,495.53 ($48,495.53)294%$3,063.67 316.300 - Timber $50,000.00 $0.00 $50,000.00 $5,713.64 $0.00 $50,087.78 ($87.78)100%$92,415.71 316.400 - Severance Taxes - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.100 - Bed Tax Revenues $89,500.00 $0.00 $89,500.00 $300.00 $0.00 $617.80 $88,882.20 1%$95,465.71 317.110 - Bed Tax Revenue - On Road System $0.00 $0.00 $0.00 $25,133.05 $0.00 $75,941.56 ($75,941.56)+++$0.00 317.120 - Bed Tax Revenue - Off Road System $0.00 $0.00 $0.00 $3,504.25 $0.00 $26,299.92 ($26,299.92)+++$0.00 317.130 - Bed Tax Revenue - Larsen Bay $0.00 $0.00 $0.00 $345.40 $0.00 $5,190.40 ($5,190.40)+++$0.00 319.100 - Penalties & Interest $153,410.00 $0.00 $153,410.00 $2,454.20 $0.00 $213,391.64 ($59,981.64)139%$145,069.99 322.100 - Annual Use Permit $31,800.00 $0.00 $31,800.00 $0.00 $0.00 $32,400.00 ($600.00)102%$1,000.00 322.110 - Building Permits $40,000.00 $0.00 $40,000.00 $10,129.41 $0.00 $57,928.33 ($17,928.33)145%$38,176.88 322.120 - Subdivision $6,000.00 $0.00 $6,000.00 $175.00 $0.00 $6,490.00 ($490.00)108%$5,710.00 322.130 - Conditional Use Permit $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $1,000.00 $0.00 100%$2,750.00 322.140 - Zoning Compliance Permit $10,000.00 $0.00 $10,000.00 $540.00 $0.00 $6,840.00 $3,160.00 68%$6,475.00 322.150 - Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 1 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 51 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 322.160 - Variance Fee $500.00 $0.00 $500.00 $0.00 $0.00 $2,455.00 ($1,955.00)491%$1,250.00 322.170 - Zoning Change Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,100.00 322.180 - Electric Permit $4,000.00 $0.00 $4,000.00 $461.25 $0.00 $4,450.75 ($450.75)111%$3,959.00 322.190 - Plumbing Permit $3,000.00 $0.00 $3,000.00 $284.00 $0.00 $2,254.00 $746.00 75%$2,703.60 322.200 - P & Z Review Fee $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $450.00 $550.00 45%$2,800.00 322.210 - Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $1,050.00 ($1,050.00)+++$0.00 322.230 - Dog Licenses $0.00 $0.00 $0.00 $1,628.00 $0.00 $1,628.00 ($1,628.00)+++$1,477.00 322.239 - Business License - Tobacco $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.240 - Business License - Marijuana $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.250 - Site Plan Review $500.00 $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 0%$0.00 323.100 - Tobacco Excise Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 323.110 - Marijuana Excise Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 330.100 - Kodiak Arts Council Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.000 - Federal Government Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$126,585.17 331.100 - HUD - Transportation Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.102 - Division of Forestry Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.110 - NOAA Grant - DEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.117 - American Rescue Plan 2021 (ARPA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.118 - Department of Public Safety COVID-19 Funding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.121 - Cadastral Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.124 - Dept of Homland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 332.100 - National Wildlife Refuge $150,000.00 $0.00 $150,000.00 $230,082.00 $0.00 $230,082.00 ($80,082.00)153%$203,084.00 Tuesday, March 29, 2022Pages 2 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 52 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 332.110 - National Forest Fund $80.00 $0.00 $80.00 $0.00 $0.00 $0.00 $80.00 0%$0.00 334.100 - Various State Grants $0.00 $0.00 $0.00 $43,940.93 $0.00 $94,177.30 ($94,177.30)+++$2,010,687.35 334.110 - 2/86-307 KIH Design $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.112 - 8-588 Lilly Drive - Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.114 - DEC - Winter Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.116 - 000000000 - Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.118 - 90-12-05 Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.119 - 91-X-Zz Coastal Management Plan Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.122 - Salonie Creek Rifle Range $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.124 - LEPC Grant $14,000.00 $0.00 $14,000.00 $8,367.99 $0.00 $13,755.67 $244.33 98%$14,343.00 334.125 - Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.126 - Waste Character $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.127 - Old Harbor Structure $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.128 - CMG Fed 377 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.129 - CMG Special Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.130 - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.131 - FY05 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.132 - FY06 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.153 - Pass III Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.155 - EOP Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.200 - Health & Social Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.202 - Mini Emergency Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.205 - Division of Disability $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.210 - Division of Family & Youth Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.215 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 3 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 53 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.220 - Division of Vocational Rehabilitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.230 - Alaska Youth Initative $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.231 - Kodiak Community Foundation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.233 - 3/92-009 KIH Equipment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.235 - KIH Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.237 - 8/92-076 Selief Lane / Von Scheele Way $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.240 - 6/92-012 Emergency Medical $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.241 - 6/92-014 Capital Phase I $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.242 - RDA / IFSP - Division of Community Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.243 - 4/93-037 Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.244 - 5/93-041 Bayside Fire $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.245 - 7/93-062 Capital Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.246 - 3/94-004 Hospital Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.247 - DHSS - Communty Support Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.248 - DHSS - Planning Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.249 - 94/597-1-001 High School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.250 - Disaster Relief - State $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.251 - DNR Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.252 - DCRA / RDA Mini-Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.340 - Fund 430.410 Revenue Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.352 - 95/597-1-001 Hgh School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.353 - 96/597-4-001 Smokey $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 4 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 54 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.354 - Energy Grant - PKIMC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.355 - Peterson (139)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.356 - DHSS - Hospital Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.357 - Clean Water - Karluk (142)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.358 - EVOSTC Project (143)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.359 - DNR - Island Lake Trail $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.360 - DNR - Monashka Park $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.361 - DNR - Ouzinkie Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.362 - Peterson Match II (168)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.363 - Hospital Match Grant II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.364 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.365 - MH Trust Authority $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.366 - Title 16 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.368 - Title 18 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.370 - Landfill Expansion Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.371 - Clean Water - Karluk (169)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.372 - Peterson Match II (179)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.376 - Oil Spill Response (184)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.380 - One Time State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.381 - Hospital Needs Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.382 - Anton Larsen (177)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.383 - Karluk Health (178)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.384 - CIAP Grant (03114)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.385 - FY03 School Upgrade (03116) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.386 - Chiniak Multiple Use (03118)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 5 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 55 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.387 - SHSGP 03-08 Homeland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.389 - Summit Bike Trail (06008)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.601 - School State Match (01100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.602 - School Capital Contribution (02108) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.625 - Volunteer Fire Assistance (VFA) Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.645 - FY04 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.646 - KHS Library Wing Retrofit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.647 - FY05 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.648 - Fisheries Research & Feasibility Study (02107) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.696 - School Facility (00100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.697 - Waste Management (164)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.698 - Island Lake Fish Passage (00103) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.699 - Tide Gate (00104)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.701 - FEMA Grant FG05993 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.702 - Project 05005 430 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.703 - Otmeloi Way (08005)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.900 - BMX Contributions (146)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $477,182.00 $0.00 $477,182.00 $0.00 $0.00 $461,512.00 $15,670.00 97%$692,624.00 335.120 - Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.130 - Fisheries Business Tax $1,550,000.00 $0.00 $1,550,000.00 $0.00 $0.00 $1,270,403.28 $279,596.72 82%$1,382,320.42 335.132 - Business Fisheries & Landing Tax $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $60,422.12 ($10,422.12)121%$20,369.80 Tuesday, March 29, 2022Pages 6 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 56 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 335.134 - Fisheries Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.140 - Amusement / Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.150 - Telephone & Electric $20,000.00 $0.00 $20,000.00 $16,480.87 $0.00 $16,480.87 $3,519.13 82%$16,986.84 335.160 - Wildland Fires $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$2,310.00 335.170 - Liquor License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$53.00 335.171 - Tobacco License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.175 - Marijuana Licenses $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.180 - Commercial Passenger Vessel Tax $52,900.00 $0.00 $52,900.00 $0.00 $0.00 $30,887.50 $22,012.50 58%$30,255.00 335.181 - Commercial Passenger Vessel Fiscal Recovery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $411,125.00 $0.00 $411,125.00 $22,088.54 $0.00 $118,288.84 $292,836.16 29%$156,499.86 335.191 - PERS Forfeiture $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.200 - School Debt Reimbursement - Current $5,328,029.00 ($1,686,147.00)$3,641,882.00 $347,434.00 $0.00 $3,840,763.00 ($198,881.00)105%$4,304,877.15 335.210 - School Debt Reimbursement - 2 Year Lag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.220 - Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.220 - Fire Protection Services $14,000.00 $0.00 $14,000.00 $0.00 $0.00 $14,716.08 ($716.08)105%$14,300.41 341.100 - Client Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.105 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.107 - KIBSD Registration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.110 - Private Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.115 - Campus $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.120 - Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.125 - Veterans Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 7 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 57 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 341.130 - USCG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.135 - Vocational Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.140 - Division of Developmental Disabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.145 - Division of Corrections $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.150 - Disability Determination $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.155 - City Contract $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.160 - CSP Consultation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.165 - Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.900 - Discount / Low Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.910 - Prior Year Revenue Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.920 - Recovery of Doubtful Accounts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.100 - Transportation Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.110 - Advertisng Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.200 - Senior Citizens of Kodiak - HUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.210 - Senior Citizens of Kodiak - Title 16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.220 - Senior Citizens of Kodiak - Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 351.100 - Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $491.00 ($491.00)+++$55.00 351.120 - Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 355.100 - Special Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.100 - Interest Earnings $430,802.00 $0.00 $430,802.00 $53,733.80 $0.00 $708,021.73 ($277,219.73)164%$1,053,449.11 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $140,000.00 ($140,000.00)+++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($46,915.75)$0.00 ($436,332.89)$436,332.89 +++($404,463.30) 363.100 - KIB $374,110.00 $0.00 $374,110.00 $31,415.42 $0.00 $376,985.00 ($2,875.00)101%$326,921.00 363.110 - City of Kodiak $124,766.00 $0.00 $124,766.00 $12,749.00 $0.00 $143,760.70 ($18,994.70)115%$122,673.84 Tuesday, March 29, 2022Pages 8 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 58 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 363.120 - KIBSD $221,232.00 $0.00 $221,232.00 $18,436.00 $0.00 $221,232.00 $0.00 100%$209,006.40 363.130 - KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.140 - Borough Building - Annex $16,470.00 ($16,470.00)$0.00 $0.00 $0.00 $0.00 $0.00 +++$17,662.00 363.145 - Kodiak Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.150 - Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.160 - Community & Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.170 - Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.180 - Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.190 - Daycare Assistance Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.200 - Chiniak Housing Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.210 - Land Sale Fund $9,700.00 $0.00 $9,700.00 $808.33 $0.00 $9,700.00 $0.00 100%$0.00 363.500 - Gravel Sales $5,000.00 $0.00 $5,000.00 $24,487.94 $0.00 $24,487.94 ($19,487.94)490%$4,306.71 371.100 - Land Sale - Principal $54,409.00 $0.00 $54,409.00 $68,381.89 $0.00 $127,456.97 ($73,047.97)234%$82,715.00 371.105 - Land Sale - Cash Discount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.110 - Land Sale - Interest $35,000.00 $0.00 $35,000.00 $1,439.11 $0.00 $18,363.16 $16,636.84 52%$27,713.34 371.120 - Land Sale - Fees & Penalties $0.00 $0.00 $0.00 $1,233.00 $0.00 $1,350.70 ($1,350.70)+++$0.00 371.130 - Land Sale - Title Search $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.140 - Land Sale - Attorney Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.110 - Jury Duty $500.00 $0.00 $500.00 $0.00 $0.00 $175.00 $325.00 35%$125.00 380.120 - Sale of Copies $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $67.40 $932.60 7%$96.00 380.122 - Sale of Maps $3,000.00 $0.00 $3,000.00 $76.50 $0.00 $837.00 $2,163.00 28%$1,436.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.130 - Dishonored Check Fee $0.00 $0.00 $0.00 $24.00 $0.00 $361.00 ($361.00)+++$181.00 380.140 - Daycare - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.150 - Local Electric / Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 9 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 59 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.170 - Other $1,525,000.00 $0.00 $1,525,000.00 $3,040.00 $0.00 $2,097,442.80 ($572,442.80)138%$37,788.66 380.180 - Abandoned Vehicle Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $500.00 $0.00 $500.00 $0.00 $0.00 $90.00 $410.00 18%$440.00 380.200 - Switchboard Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.210 - Emergency Medical Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.220 - Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$403,958.25 380.240 - Rental Income $12,000.00 $0.00 $12,000.00 $600.00 $0.00 $14,160.00 ($2,160.00)118%$8,800.00 380.245 - Classroom Rental $500.00 $0.00 $500.00 $0.00 $0.00 $50.00 $450.00 10%$0.00 380.247 - Instruction $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $990.00 $10.00 99%$1,251.30 380.250 - Administration Fee / Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,772.00 380.261 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $120.00 ($120.00)+++$120.00 380.270 - Passport Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.280 - IBEW Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.282 - Chamber of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.290 - Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.291 - Chiniak Library Tsunami Shelter Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.900 - Exxon Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.902 - Exxon - Winter Shore Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.910 - Manville Settlement Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.922 - Old Harbor Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 10 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 60 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.924 - Mapco - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.925 - CTA - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.927 - Federal Grant Revenue $0.00 $0.00 $0.00 $49,922.53 $0.00 $798,845.78 ($798,845.78)+++$1,090,324.28 380.928 - DOT / PF Smokeys Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.929 - Kodiak Clean Lakes Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.930 - DOE Hospital Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.931 - NOAA Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.932 - School District Project Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $713,127.00 $2,532,507.00 $3,245,634.00 $0.00 $0.00 $0.00 $3,245,634.00 0%$0.00 389.201 - CHC Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.000 - Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $852,352.00 $852,352.00 ($198,901.00)$0.00 $653,450.65 $198,901.35 77%$356,166.33 391.120 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.140 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.201 - Education Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.205 - Daycare Assistance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$27,600.00 391.220 - Building & Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $336,370.00 ($336,370.00)+++$0.00 391.225 - Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.230 - Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.240 - Womens Bay Road Service District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.242 - Service District #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,479.51 391.250 - Fire Protection Area #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 11 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 61 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.252 - Womens Bay Fire Department $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$100,000.00 391.254 - Airport Fire District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.263 - Trinity Acres Paving $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.270 - Oil Spill Disaster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.276 - Facilities Fund $0.00 $151,858.00 $151,858.00 $0.00 $0.00 $438,313.00 ($286,455.00)289%$398,454.00 391.299 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$69,553.00 391.305 - Debt Service - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.310 - Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$379,580.00 391.420 - Capital Projects - School Bonds $0.00 $0.00 $0.00 $272,409.00 $0.00 $272,409.00 ($272,409.00)+++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.430 - Capital Projects - Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.432 - Capital Projects - (Grants)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.440 - Major Maint - School Building $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.450 - Capital Projects as of FY10 $0.00 $0.00 $0.00 $0.00 $0.00 $57,492.57 ($57,492.57)+++$0.00 391.469 - Renewal & Replacement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$52,392.00 391.495 - Capital Projects- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.530 - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$16,272.33 391.555 - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 12 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 62 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.600 - Management Information Services (MIS) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.100 - Sale / General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.100 - Proceeds of Loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.101 - Proceeds - 1986 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.102 - Proceeds - 1993 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.103 - Proceeds - 1994 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.104 - Revenue Anticipation Note $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.105 - Signet Lease Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.107 - Murdock Charity Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.108 - Proceeds - 1998 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.109 - Proceeds - 2009 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.110 - Proceeds - 2012 Two Refunding Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.200 - Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.400 - Proceeds - 2000F Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.510 - Proceeds - 2000E Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.512 - Proceeds - 2004A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.513 - Proceeds - 2004B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.514 - Proceeds - 2008 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.515 - Proceeds - 2011 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.516 - Proceeds - 2013 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.517 - Proceeds - 2014 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.518 - Proceeds - 2015A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$7,039,890.90 393.519 - Proceeds - 2015B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$2,022,927.10 393.520 - Proceeds - 2016 Bond $0.00 $0.00 $0.00 $4,905,000.00 $0.00 $4,905,000.00 ($4,905,000.00)+++$8,078,296.75 393.522 - Proceeds - 2018 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.523 - Proceeds - 2020A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 13 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 63 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 393.524 - Proceeds - 2020B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $806,205.00 $0.00 $806,205.00 ($806,205.00)+++$0.00 A - Governmental Funds Net Totals: $29,374,987.00 $1,834,100.00 $31,209,087.00 $8,702,159.10 $0.00 $36,928,448.90 ($5,719,361.90)$48,398,536.18 B - Proprietary Funds Revenue 319.100 - Penalties & Interest $2,000.00 $0.00 $2,000.00 ($87.24)$0.00 $5,790.47 ($3,790.47)290%$10,464.90 322.222 - Licenses & Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.300 - 4/87-456 Water & Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.378 - Landfill Loan Subsidy $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$375,468.00 335.110 - State Community Assistance (formally State Revenue Sharing) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $158,275.00 $0.00 $158,275.00 $851.38 $0.00 $27,799.17 $130,475.83 18%$53,109.65 335.211 - Critical Access Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.110 - Water Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.120 - Sewer Treatment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.130 - Borough Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.140 - City Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.150 - Commercial Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.155 - Construction Dumpster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.160 - Dump Fee - Customer $494,475.00 $0.00 $494,475.00 $41,424.42 $0.00 $452,166.21 $42,308.79 91%$557,204.05 340.170 - Dump Fee - Alaska Waste $2,416,753.00 $0.00 $2,416,753.00 $217,499.16 $0.00 $2,292,463.54 $124,289.46 95%$2,052,261.41 340.171 - Dump Fee - USCG $212,330.00 $0.00 $212,330.00 $25,887.72 $0.00 $252,238.86 ($39,908.86)119%$219,714.95 Tuesday, March 29, 2022Pages 14 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 64 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 340.172 - Waste Screenings $17,076.00 $0.00 $17,076.00 $1,929.84 $0.00 $16,958.34 $117.66 99%$13,787.95 340.173 - Metals $0.00 $0.00 $0.00 $6,580.00 $0.00 $55,919.23 ($55,919.23)+++$0.00 340.175 - Revenue Over Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.180 - Customer Installments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.190 - Fee - Connect / Disconnect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.300 - Fees - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.105 - Borough Mayor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.110 - Borough Clerk $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.120 - Finance Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.130 - Assessing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.135 - Engineering / Facilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.140 - Community Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.142 - Building Inspection Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.165 - General Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.180 - School District Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.185 - Health & Sanitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.204 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.205 - Daycare Assistance Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.211 - MH School Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.231 - Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.530 - Solid Waste Disposal Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.540 - Hospital Enterprise $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 345.540 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 15 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 65 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 361.100 - Interest Earnings $212,583.00 $0.00 $212,583.00 $129,637.08 $0.00 $272,933.74 ($60,350.74)128%$355,544.18 361.102 - Interest Interfund Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.104 - Loan Interest $0.00 $0.00 $0.00 $59,134.47 $0.00 $59,134.47 ($59,134.47)+++$0.00 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$16,000.00 361.120 - Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($10,551.89)$0.00 ($95,082.43)$95,082.43 +++($119,363.82) 363.300 - NOAA Lease (through GSA)$868,777.00 $0.00 $868,777.00 $44,173.20 $0.00 $685,315.24 $183,461.76 79%$1,475,891.54 363.301 - NOAA Loan Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,739,750.93 363.302 - GSA Lease 2 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.303 - Natural Resources Conservation (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.304 - NOAA COVID-19 Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.310 - National Park Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.312 - KIBSD Lease for Office & Lab $37,260.00 $0.00 $37,260.00 $0.00 $0.00 $24,840.00 $12,420.00 67%$37,260.00 363.320 - Fish & Game Lease $58,840.00 $0.00 $58,840.00 $0.00 $0.00 $58,840.00 $0.00 100%$58,257.00 363.321 - Apartment Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.330 - University of Alaska $38,300.00 $0.00 $38,300.00 $66,053.84 $0.00 $66,053.84 ($27,753.84)172%$32,708.37 363.340 - KFRC Reception Revenue $1,500.00 $0.00 $1,500.00 $40.00 $0.00 $950.00 $550.00 63%$1,210.00 363.350 - Kodiak Regional Aquaculture Association $6,120.00 $0.00 $6,120.00 $0.00 $0.00 $11,642.71 ($5,522.71)190%$8,640.00 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.126 - Sale of Books $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.170 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $5,599.69 ($5,599.69)+++$2,615.10 380.190 - Land Leases $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$3,234.00 380.215 - Customer Charges $35,000.00 $0.00 $35,000.00 $6,913.50 $0.00 $28,408.94 $6,591.06 81%$30,416.51 Tuesday, March 29, 2022Pages 16 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 66 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 380.220 - Recycle Metals $4,800.00 $0.00 $4,800.00 $11,396.00 $0.00 $35,533.00 ($30,733.00)740%$10,736.60 380.222 - Recycle Non-Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,119.50 380.224 - Recycling Rebate $2,000.00 $0.00 $2,000.00 $205.11 $0.00 $280.47 $1,719.53 14%$1,610.81 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.292 - MRI Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.294 - Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.912 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.916 - Providence Lease $720,000.00 $0.00 $720,000.00 $0.00 $0.00 $660,000.00 $60,000.00 92%$720,000.00 380.917 - Kodiak Healthcare Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.918 - LTC Lease $1,227,800.00 $0.00 $1,227,800.00 $0.00 $0.00 $1,119,929.28 $107,870.72 91%$1,239,826.71 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $1,115,137.00 $620,000.00 $1,735,137.00 $0.00 $0.00 $0.00 $1,735,137.00 0%$0.00 389.105 - Use of Retained Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.110 - Amortization / Aid in Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.200 - Gain / Hospital Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.300 - Administration Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $305,000.00 $305,000.00 $0.00 $0.00 $305,000.00 $0.00 100%$0.00 391.130 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $650,000.00 $650,000.00 $0.00 $0.00 $650,000.00 $0.00 100%$0.00 391.277 - Tourism Development $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $45,000.00 $0.00 100%$0.00 391.290 - Fern Fuller Trust $66,500.00 $67,872.00 $134,372.00 $0.00 $0.00 $134,372.00 $0.00 100%$66,500.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 17 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 67 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $19,179.97 ($19,179.97)+++$0.00 391.490 - Capital Projects - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $4,529,156.50 $0.00 $4,529,156.50 ($4,529,156.50)+++$0.00 392.300 - Gain / Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.106 - NBA Equipment Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.521 - Proceeds from Advanced Refunding $0.00 $0.00 $0.00 $0.00 $0.00 $16,622.67 ($16,622.67)+++$0.00 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $85,015.47 $0.00 $85,015.47 ($85,015.47)+++$141,032.94 396.100 - Change in PERS from an Agent Employer to Multiple Employers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 B - Proprietary Funds Net Totals: $7,740,526.00 $1,642,872.00 $9,383,398.00 $5,215,258.56 $0.00 $11,822,061.38 ($2,438,663.38)$9,108,001.28 Revenue Grand Totals: $37,115,513.00 $3,476,972.00 $40,592,485.00 $13,917,417.66 $0.00 $48,750,510.28 ($8,158,025.28)120%$57,506,537.46 Grand Totals:$37,115,513.00 $3,476,972.00 $40,592,485.00 $13,917,417.66 $0.00 $48,750,510.28 ($8,158,025.28)$57,506,537.46 Tuesday, March 29, 2022Pages 18 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2017 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 68 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2016 by sz Account Classification YTD Transactions 380.110 - Jury Duty $125.00 Excluded $1,522,977.40 361.110 - Gain / Loss on Sale $16,000.00 Excluded 371.100 - Land Sale - Principal $82,715.00 Excluded 371.110 - Land Sale - Interest $27,713.34 Excluded 380.170 - Other $37,788.66 Exlcuded 380.170 - Other $2,615.10 Excluded 380.260 - Legal & Collection Fee Reimbursement $4,772.00 Excluded 380.261 - Other $120.00 Excluded 391.100 - General Fund $356,166.33 Excluded Transfers 391.210 - Land Sale Fund $27,600.00 Excluded Transfers 391.242 - Service District #1 $4,479.51 Excluded Transfers 391.250 - Fire Protection #1 $0.00 Excluded Transfers 391.252 - Womens Bay Fire District $100,000.00 Excluded Transfers 391.276 - Facilities Fund $398,454.00 Excluded Transfers 391.300 - Debt Service $69,553.00 Excluded Transfers 391.410 - Capital Project - KIB $379,580.00 Excluded Transfers 391.540 - Hospital $16,272.33 Excluded Transfers 391.277 - Transfer in Tourism Development $0.00 Excluded Transfers 391.290 - Fern Fuller Trust $66,500.00 Excluded Transfers 391.469 - Transfer from Renewal & Replacement $52,392.00 Excluded Transfers 361.300 - Change in Fair Market Value ($404,463.30)Excluded 361.300 - Change in Fair Market Value ($119,363.82)Excluded 380.230 - Insurance Rebate - Misc $403,958.25 Insurance Payout Excluded 380.215 - Customer Charges $30,416.51 Pass thru to COK $30,416.51 GFOA ARPA Calc as Water Supply System 393.518 - Proceeds - 2015A Bond $7,039,890.90 Bonds Excluded $19,397,366.62 393.519 - Proceeds - 2015B Bond $2,022,927.10 Bonds Excluded 393.520 - Proceeds - 2016 Bond $8,078,296.75 Bonds Excluded 393.600 - Premium on Bonds $141,032.94 Bonds Excluded 334.378 - Landfill Loan Subsidy $375,468.00 Loans Excluded 363.301 - NOAA Loan Revenue (through GSA)$1,739,750.93 Loan Excluded 314.100 - PILT - Federal $1,630,517.00 Federal $3,064,810.86 331.000 - Federal Government Grant $126,585.17 Federal 332.100 - National Wildlife Refuge $203,084.00 Federal 340.220 - Fire Protection Services $14,300.41 Federal 380.927 - Federal Grant Revenue $1,090,324.28 Federal 319.100 - Penalties & Interest $145,069.99 Interest $1,564,528.18 361.100 - Interest Earnings $1,053,449.11 Interest 319.100 - Penalties & Interest $10,464.90 Interest 361.100 - Interest Earnings $355,544.18 Interest 322.230 - Dog Licenses $1,477.00 Licensing $1,530.00 335.175 - Marijuana Licenses $0.00 Licensing 335.170 - Liquor License $53.00 Licensing 313.110 - Motor Vehicle Tax $253,112.24 Motor Vechicle $253,112.24 335.150 - Telephone & Electric $16,986.84 Other $38,783.05 335.160 - Wildland Fires $2,310.00 Other 380.120 - Sale of Copies $96.00 Other 380.122 - Sale of Maps $1,436.00 Other 380.130 - Dishonored Check Fee $181.00 Other 380.220 - Recycle Metals $10,736.60 Other 380.222 - Recycle Non-Metals $4,119.50 Other 380.224 - Recycling Rebate $1,610.81 Other 380.247 - Instruction $1,251.30 Other 351.100 - Animal Control $55.00 Other 322.100 - Annual Use Permit $1,000.00 Permit $65,924.48 322.110 - Building Permits $38,176.88 Permit Pages 1 of 2 AGENDA ITEM #2.a. ARPA Funding Page 69 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2016 by sz 322.120 - Subdivision $5,710.00 Permit 322.130 - Conditional Use Permit $2,750.00 Permit 322.140 - Zoning Compliance Permit $6,475.00 Permit 322.160 - Variance Fee $1,250.00 Permit 322.170 - Zoning Change Fee $1,100.00 Permit 322.180 - Electric Permit $3,959.00 Permit 322.190 - Plumbing Permit $2,703.60 Permit 322.200 - P & Z Review Fee $2,800.00 Permit 363.100 - KIB $326,921.00 Rent $4,262,530.86 363.110 - City of Kodiak $122,673.84 Rent 363.120 - KIBSD $209,006.40 Rent 363.140 - Borough Building - Annex $17,662.00 Rent 380.240 - Rental Income $8,800.00 Rent 363.300 - NOAA Lease (through GSA)$1,475,891.54 Rent 363.303 - Natural Resources Conservation (through GSA)$0.00 Rent 363.312 - KIBSD Lease for Office & Lab $37,260.00 Rent 363.320 - Fish & Game Lease $58,257.00 Rent 363.321 - Apartment Rent $0.00 Rent 363.330 - University of Alaska $32,708.37 Rent 363.340 - KFRC Reception Revenue $1,210.00 Rent 363.350 - Kodiak Regional Aquaculture Association $8,640.00 Rent 380.190 - Land Leases $3,234.00 Rent 380.916 - Providence Lease $720,000.00 Rent 380.918 - LTC Lease $1,239,826.71 Rent 380.190 - Land Leases $440.00 Rent 316.100 - Sea Products $1,395,610.04 Severance $3,023,807.06 316.200 - Mining - Gravel $3,063.67 Severance 316.300 - Timber $92,415.71 Severance 317.100 - Bed Tax Revenues $95,465.71 Severance 335.130 - Fisheries Business Tax $1,382,320.42 Severance 335.132 - Business Fisheries & Landing Tax $20,369.80 Severance 335.180 - Commercial Passenger Vessel Tax $30,255.00 Severance 363.500 - Gravel Sales $4,306.71 Severance 314.200 - PILT - KIHA $25,586.13 State $7,272,163.65 314.210 - PILT - Alaska Housing $14,436.51 State 334.100 - Various State Grants $2,010,687.35 State 334.124 - LEPC Grant $14,343.00 State 335.110 - State Community Assistance (formally State Revenue Sharing)$692,624.00 State 335.190 - PERS on Behalf Payment $156,499.86 State 335.200 - School Debt Reimbursement - Current $4,304,877.15 State 335.190 - PERS on Behalf Payment $53,109.65 State 311.100 - Real Property Tax $12,817,142.69 Taxes $14,165,618.19 311.200 - Personal Property Tax $1,303,824.60 Taxes 313.100 - Boat Tax $22,450.90 Taxes 313.120 - Aircraft Tax $22,200.00 Taxes 340.160 - Dump Fee - Customer $557,204.05 User Charges $2,842,968.36 340.170 - Dump Fee - Alaska Waste $2,052,261.41 User Charges 340.171 - Dump Fee - USCG $219,714.95 User Charges 340.172 - Waste Screenings $13,787.95 User Charges 340.173 - Metals $0.00 User Charges $57,506,537.46 $57,506,537.46 Pages 2 of 2 AGENDA ITEM #2.a. ARPA Funding Page 70 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 311.100 - Real Property Tax $12,365,387.00 $0.00 $12,365,387.00 ($87,010.11)$0.00 $12,817,142.69 ($451,755.69)104%$12,663,994.92 311.200 - Personal Property Tax $1,253,340.00 $0.00 $1,253,340.00 $0.00 $0.00 $1,303,824.60 ($50,484.60)104%$1,215,582.19 313.100 - Boat Tax $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $22,450.90 $2,549.10 90%$22,985.30 313.110 - Motor Vehicle Tax $280,000.00 $0.00 $280,000.00 $72,266.92 $0.00 $253,112.24 $26,887.76 90%$262,175.16 313.120 - Aircraft Tax $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $22,200.00 $2,800.00 89%$23,600.00 314.100 - PILT - Federal $1,300,000.00 $0.00 $1,300,000.00 $1,513,744.00 $0.00 $1,630,517.00 ($330,517.00)125%$1,370,176.00 314.200 - PILT - KIHA $24,000.00 $0.00 $24,000.00 $0.00 $0.00 $25,586.13 ($1,586.13)107%$21,088.48 314.210 - PILT - Alaska Housing $10,000.00 $0.00 $10,000.00 $14,436.51 $0.00 $14,436.51 ($4,436.51)144%$9,822.73 314.300 - PILT - State of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.100 - Sea Products $1,750,000.00 $0.00 $1,750,000.00 $350,763.90 $0.00 $1,395,610.04 $354,389.96 80%$1,550,706.47 316.110 - Fish Box Tax - Charter $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.200 - Mining - Gravel $25,000.00 $0.00 $25,000.00 $796.26 $0.00 $3,063.67 $21,936.33 12%$49,439.61 316.300 - Timber $75,000.00 $0.00 $75,000.00 $26,165.09 $0.00 $92,415.71 ($17,415.71)123%$103,110.52 316.400 - Severance Taxes - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.100 - Bed Tax Revenues $89,500.00 $0.00 $89,500.00 $22,878.32 $0.00 $95,465.71 ($5,965.71)107%$104,074.08 317.110 - Bed Tax Revenue - On Road System $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.120 - Bed Tax Revenue - Off Road System $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.130 - Bed Tax Revenue - Larsen Bay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 319.100 - Penalties & Interest $175,000.00 $0.00 $175,000.00 $5,651.91 $0.00 $145,069.99 $29,930.01 83%$156,591.56 322.100 - Annual Use Permit $26,000.00 $0.00 $26,000.00 $0.00 $0.00 $1,000.00 $25,000.00 4%$28,600.00 322.110 - Building Permits $40,000.00 $0.00 $40,000.00 $3,107.35 $0.00 $38,176.88 $1,823.12 95%$52,354.79 322.120 - Subdivision $6,000.00 $0.00 $6,000.00 $0.00 $0.00 $5,710.00 $290.00 95%$8,525.00 322.130 - Conditional Use Permit $1,000.00 $0.00 $1,000.00 $1,250.00 $0.00 $2,750.00 ($1,750.00)275%$2,900.00 322.140 - Zoning Compliance Permit $10,000.00 $0.00 $10,000.00 $780.00 $0.00 $6,475.00 $3,525.00 65%$8,460.00 322.150 - Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 1 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 71 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 322.160 - Variance Fee $500.00 $0.00 $500.00 $0.00 $0.00 $1,250.00 ($750.00)250%$1,250.00 322.170 - Zoning Change Fee $0.00 $0.00 $0.00 $1,100.00 $0.00 $1,100.00 ($1,100.00)+++$0.00 322.180 - Electric Permit $4,000.00 $0.00 $4,000.00 $865.25 $0.00 $3,959.00 $41.00 99%$3,391.08 322.190 - Plumbing Permit $3,000.00 $0.00 $3,000.00 $215.20 $0.00 $2,703.60 $296.40 90%$1,954.00 322.200 - P & Z Review Fee $1,000.00 $0.00 $1,000.00 $2,800.00 $0.00 $2,800.00 ($1,800.00)280%$0.00 322.210 - Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.230 - Dog Licenses $0.00 $0.00 $0.00 $1,477.00 $0.00 $1,477.00 ($1,477.00)+++$1,365.00 322.239 - Business License - Tobacco $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.240 - Business License - Marijuana $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.250 - Site Plan Review $500.00 $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 0%$6,715.87 323.100 - Tobacco Excise Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 323.110 - Marijuana Excise Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 330.100 - Kodiak Arts Council Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.000 - Federal Government Grant $0.00 $0.00 $0.00 $0.00 $0.00 $126,585.17 ($126,585.17)+++$275,514.74 331.100 - HUD - Transportation Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.102 - Division of Forestry Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.110 - NOAA Grant - DEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.117 - American Rescue Plan 2021 (ARPA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.118 - Department of Public Safety COVID-19 Funding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.121 - Cadastral Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.124 - Dept of Homland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 332.100 - National Wildlife Refuge $150,000.00 $0.00 $150,000.00 $0.00 $0.00 $203,084.00 ($53,084.00)135%$192,376.00 Tuesday, March 29, 2022Pages 2 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 72 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 332.110 - National Forest Fund $2,400.00 $0.00 $2,400.00 $0.00 $0.00 $0.00 $2,400.00 0%$65.05 334.100 - Various State Grants $0.00 $0.00 $0.00 $126,331.91 $0.00 $2,010,687.35 ($2,010,687.35)+++$2,516,226.90 334.110 - 2/86-307 KIH Design $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.112 - 8-588 Lilly Drive - Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.114 - DEC - Winter Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.116 - 000000000 - Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.118 - 90-12-05 Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.119 - 91-X-Zz Coastal Management Plan Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.122 - Salonie Creek Rifle Range $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.124 - LEPC Grant $12,000.00 $0.00 $12,000.00 $10,199.06 $0.00 $14,343.00 ($2,343.00)120%$13,913.00 334.125 - Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.126 - Waste Character $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.127 - Old Harbor Structure $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.128 - CMG Fed 377 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.129 - CMG Special Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.130 - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.131 - FY05 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.132 - FY06 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.153 - Pass III Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.155 - EOP Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.200 - Health & Social Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.202 - Mini Emergency Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.205 - Division of Disability $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.210 - Division of Family & Youth Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.215 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 3 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 73 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.220 - Division of Vocational Rehabilitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.230 - Alaska Youth Initative $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.231 - Kodiak Community Foundation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.233 - 3/92-009 KIH Equipment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.235 - KIH Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.237 - 8/92-076 Selief Lane / Von Scheele Way $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.240 - 6/92-012 Emergency Medical $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.241 - 6/92-014 Capital Phase I $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.242 - RDA / IFSP - Division of Community Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.243 - 4/93-037 Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.244 - 5/93-041 Bayside Fire $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.245 - 7/93-062 Capital Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.246 - 3/94-004 Hospital Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.247 - DHSS - Communty Support Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.248 - DHSS - Planning Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.249 - 94/597-1-001 High School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.250 - Disaster Relief - State $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.251 - DNR Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.252 - DCRA / RDA Mini-Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.340 - Fund 430.410 Revenue Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.352 - 95/597-1-001 Hgh School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.353 - 96/597-4-001 Smokey $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 4 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 74 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.354 - Energy Grant - PKIMC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.355 - Peterson (139)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.356 - DHSS - Hospital Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.357 - Clean Water - Karluk (142)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.358 - EVOSTC Project (143)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.359 - DNR - Island Lake Trail $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.360 - DNR - Monashka Park $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.361 - DNR - Ouzinkie Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.362 - Peterson Match II (168)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.363 - Hospital Match Grant II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.364 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.365 - MH Trust Authority $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.366 - Title 16 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.368 - Title 18 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$200,000.00 334.370 - Landfill Expansion Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.371 - Clean Water - Karluk (169)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.372 - Peterson Match II (179)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.376 - Oil Spill Response (184)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.380 - One Time State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.381 - Hospital Needs Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.382 - Anton Larsen (177)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.383 - Karluk Health (178)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.384 - CIAP Grant (03114)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.385 - FY03 School Upgrade (03116) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.386 - Chiniak Multiple Use (03118)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 5 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 75 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.387 - SHSGP 03-08 Homeland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.389 - Summit Bike Trail (06008)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.601 - School State Match (01100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.602 - School Capital Contribution (02108) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.625 - Volunteer Fire Assistance (VFA) Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.645 - FY04 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.646 - KHS Library Wing Retrofit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.647 - FY05 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.648 - Fisheries Research & Feasibility Study (02107) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.696 - School Facility (00100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.697 - Waste Management (164)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.698 - Island Lake Fish Passage (00103) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.699 - Tide Gate (00104)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.701 - FEMA Grant FG05993 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.702 - Project 05005 430 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.703 - Otmeloi Way (08005)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.900 - BMX Contributions (146)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $667,277.00 $10,566.00 $677,843.00 $0.00 $0.00 $692,624.00 ($14,781.00)102%$724,731.00 335.120 - Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.130 - Fisheries Business Tax $1,550,000.00 $0.00 $1,550,000.00 $0.00 $0.00 $1,382,320.42 $167,679.58 89%$1,561,675.03 335.132 - Business Fisheries & Landing Tax $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $20,369.80 $29,630.20 41%$92,729.67 Tuesday, March 29, 2022Pages 6 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 76 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 335.134 - Fisheries Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.140 - Amusement / Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.150 - Telephone & Electric $20,000.00 $0.00 $20,000.00 $16,986.84 $0.00 $16,986.84 $3,013.16 85%$17,206.44 335.160 - Wildland Fires $0.00 $0.00 $0.00 $0.00 $0.00 $2,310.00 ($2,310.00)+++$0.00 335.170 - Liquor License $0.00 $0.00 $0.00 $0.00 $0.00 $53.00 ($53.00)+++$322.00 335.171 - Tobacco License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.175 - Marijuana Licenses $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.180 - Commercial Passenger Vessel Tax $8,000.00 $0.00 $8,000.00 $0.00 $0.00 $30,255.00 ($22,255.00)378%$13,925.00 335.181 - Commercial Passenger Vessel Fiscal Recovery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $219,509.00 $0.00 $219,509.00 $27,412.35 $0.00 $156,499.86 $63,009.14 71%$1,258,507.52 335.191 - PERS Forfeiture $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.200 - School Debt Reimbursement - Current $4,528,506.00 $0.00 $4,528,506.00 $0.00 $0.00 $4,304,877.15 $223,628.85 95%$3,885,079.96 335.210 - School Debt Reimbursement - 2 Year Lag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.220 - Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.220 - Fire Protection Services $13,000.00 $0.00 $13,000.00 $0.00 $0.00 $14,300.41 ($1,300.41)110%$13,601.21 341.100 - Client Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.105 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.107 - KIBSD Registration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.110 - Private Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.115 - Campus $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.120 - Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.125 - Veterans Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 7 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 77 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 341.130 - USCG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.135 - Vocational Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.140 - Division of Developmental Disabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.145 - Division of Corrections $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.150 - Disability Determination $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.155 - City Contract $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.160 - CSP Consultation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.165 - Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.900 - Discount / Low Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.910 - Prior Year Revenue Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.920 - Recovery of Doubtful Accounts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.100 - Transportation Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.110 - Advertisng Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.200 - Senior Citizens of Kodiak - HUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.210 - Senior Citizens of Kodiak - Title 16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.220 - Senior Citizens of Kodiak - Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 351.100 - Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $55.00 ($55.00)+++$55.00 351.120 - Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 355.100 - Special Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$8,747.28 361.100 - Interest Earnings $737,800.00 $0.00 $737,800.00 $110,596.15 $0.00 $1,053,449.11 ($315,649.11)143%$1,318,521.76 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 $26,387.87 $0.00 ($404,463.30)$404,463.30 +++($734,844.08) 363.100 - KIB $326,430.00 $0.00 $326,430.00 $27,243.41 $0.00 $326,921.00 ($491.00)100%$300,971.32 363.110 - City of Kodiak $90,920.00 $0.00 $90,920.00 $10,397.20 $0.00 $122,673.84 ($31,753.84)135%$90,921.60 Tuesday, March 29, 2022Pages 8 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 78 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 363.120 - KIBSD $0.00 $0.00 $0.00 $18,436.00 $0.00 $209,006.40 ($209,006.40)+++$128,826.60 363.130 - KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.140 - Borough Building - Annex $16,470.00 $0.00 $16,470.00 $948.20 $0.00 $17,662.00 ($1,192.00)107%$11,378.40 363.145 - Kodiak Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.150 - Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.160 - Community & Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.170 - Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.180 - Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.190 - Daycare Assistance Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.200 - Chiniak Housing Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.210 - Land Sale Fund $10,500.00 $0.00 $10,500.00 $0.00 $0.00 $0.00 $10,500.00 0%$0.00 363.500 - Gravel Sales $7,000.00 $0.00 $7,000.00 $4,306.71 $0.00 $4,306.71 $2,693.29 62%$4,306.71 371.100 - Land Sale - Principal $24,400.00 $0.00 $24,400.00 $57,324.76 $0.00 $82,715.00 ($58,315.00)339%$289,035.54 371.105 - Land Sale - Cash Discount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.110 - Land Sale - Interest $29,650.00 $0.00 $29,650.00 $2,322.58 $0.00 $27,713.34 $1,936.66 93%$40,308.38 371.120 - Land Sale - Fees & Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$84.40 371.130 - Land Sale - Title Search $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.140 - Land Sale - Attorney Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.110 - Jury Duty $500.00 $0.00 $500.00 $100.00 $0.00 $125.00 $375.00 25%$875.00 380.120 - Sale of Copies $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $96.00 $904.00 10%$198.20 380.122 - Sale of Maps $3,000.00 $0.00 $3,000.00 $91.50 $0.00 $1,436.00 $1,564.00 48%$2,449.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.130 - Dishonored Check Fee $0.00 $0.00 $0.00 $120.00 $0.00 $181.00 ($181.00)+++$62.00 380.140 - Daycare - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.150 - Local Electric / Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 9 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 79 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.170 - Other $10,000.00 $0.00 $10,000.00 $2,534.37 $0.00 $37,788.66 ($27,788.66)378%$121,211.45 380.180 - Abandoned Vehicle Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $100.00 $0.00 $100.00 $0.00 $0.00 $440.00 ($340.00)440%$90.00 380.200 - Switchboard Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.210 - Emergency Medical Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.220 - Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $403,958.25 $0.00 $403,958.25 ($403,958.25)+++$0.00 380.240 - Rental Income $19,200.00 $0.00 $19,200.00 $1,200.00 $0.00 $8,800.00 $10,400.00 46%$20,400.00 380.245 - Classroom Rental $500.00 $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 0%$150.00 380.247 - Instruction $1,000.00 $0.00 $1,000.00 $506.30 $0.00 $1,251.30 ($251.30)125%$381.00 380.250 - Administration Fee / Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $4,772.00 ($4,772.00)+++$0.00 380.261 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $120.00 ($120.00)+++$122.00 380.270 - Passport Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.280 - IBEW Reimbursement $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0%$0.00 380.282 - Chamber of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.290 - Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.291 - Chiniak Library Tsunami Shelter Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.900 - Exxon Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.902 - Exxon - Winter Shore Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.910 - Manville Settlement Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.922 - Old Harbor Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 10 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 80 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.924 - Mapco - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.925 - CTA - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.927 - Federal Grant Revenue $0.00 $0.00 $0.00 $651,607.63 $0.00 $1,090,324.28 ($1,090,324.28)+++$119,627.82 380.928 - DOT / PF Smokeys Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.929 - Kodiak Clean Lakes Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.930 - DOE Hospital Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.931 - NOAA Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.932 - School District Project Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $1,660,048.00 $127,600.00 $1,787,648.00 $0.00 $0.00 $0.00 $1,787,648.00 0%$0.00 389.201 - CHC Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.000 - Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $345,600.00 $10,566.00 $356,166.00 $0.00 $0.00 $356,166.33 ($0.33)100%$81,882.61 391.120 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.140 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.201 - Education Support $198,124.00 $0.00 $198,124.00 $0.00 $0.00 $0.00 $198,124.00 0%$0.00 391.205 - Daycare Assistance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $27,600.00 $27,600.00 $0.00 $0.00 $27,600.00 $0.00 100%$0.00 391.220 - Building & Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.225 - Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.230 - Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.240 - Womens Bay Road Service District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.242 - Service District #1 $0.00 $4,479.00 $4,479.00 $0.00 $0.00 $4,479.51 ($0.51)100%$0.00 391.250 - Fire Protection Area #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 11 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 81 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.252 - Womens Bay Fire Department $0.00 $0.00 $0.00 $0.00 $0.00 $100,000.00 ($100,000.00)+++$0.00 391.254 - Airport Fire District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.263 - Trinity Acres Paving $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.270 - Oil Spill Disaster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.276 - Facilities Fund $308,000.00 $0.00 $308,000.00 $0.00 $0.00 $398,454.00 ($90,454.00)129%$590,000.00 391.299 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $69,553.00 ($69,553.00)+++$0.00 391.305 - Debt Service - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.310 - Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $379,580.00 ($379,580.00)+++$0.00 391.420 - Capital Projects - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.430 - Capital Projects - Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.432 - Capital Projects - (Grants)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.440 - Major Maint - School Building $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.450 - Capital Projects as of FY10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.469 - Renewal & Replacement $0.00 $0.00 $0.00 $0.00 $0.00 $52,392.00 ($52,392.00)+++$0.00 391.495 - Capital Projects- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.530 - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $16,272.33 $0.00 $16,272.33 ($16,272.33)+++$0.00 391.555 - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 12 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 82 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.600 - Management Information Services (MIS) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.100 - Sale / General Fixed Assets $5,000.00 $0.00 $5,000.00 $0.00 $0.00 $0.00 $5,000.00 0%$182.00 393.100 - Proceeds of Loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.101 - Proceeds - 1986 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.102 - Proceeds - 1993 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.103 - Proceeds - 1994 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.104 - Revenue Anticipation Note $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.105 - Signet Lease Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.107 - Murdock Charity Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.108 - Proceeds - 1998 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.109 - Proceeds - 2009 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.110 - Proceeds - 2012 Two Refunding Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.200 - Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.400 - Proceeds - 2000F Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.510 - Proceeds - 2000E Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.512 - Proceeds - 2004A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.513 - Proceeds - 2004B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.514 - Proceeds - 2008 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.515 - Proceeds - 2011 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.516 - Proceeds - 2013 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.517 - Proceeds - 2014 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.518 - Proceeds - 2015A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $7,039,890.90 ($7,039,890.90)+++$0.00 393.519 - Proceeds - 2015B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $2,022,927.10 ($2,022,927.10)+++$0.00 393.520 - Proceeds - 2016 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $8,078,296.75 ($8,078,296.75)+++$0.00 393.522 - Proceeds - 2018 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.523 - Proceeds - 2020A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 13 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 83 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 393.524 - Proceeds - 2020B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $0.00 $62,818.00 $62,818.00 $0.00 $0.00 $0.00 $62,818.00 0%$0.00 A - Governmental Funds Net Totals: $28,506,161.00 $243,629.00 $28,749,790.00 $3,446,571.02 $0.00 $48,398,536.18 ($19,648,746.18)$30,830,680.27 B - Proprietary Funds Revenue 319.100 - Penalties & Interest $2,000.00 $0.00 $2,000.00 $1,198.16 $0.00 $10,464.90 ($8,464.90)523%$5,790.54 322.222 - Licenses & Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.300 - 4/87-456 Water & Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.378 - Landfill Loan Subsidy $0.00 $0.00 $0.00 $375,468.00 $0.00 $375,468.00 ($375,468.00)+++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $48,957.00 $0.00 $48,957.00 $17,494.68 $0.00 $53,109.65 ($4,152.65)108%$32,649.00 335.211 - Critical Access Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.110 - Water Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.120 - Sewer Treatment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.130 - Borough Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.140 - City Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.150 - Commercial Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.155 - Construction Dumpster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.160 - Dump Fee - Customer $862,500.00 $0.00 $862,500.00 $68,963.70 $0.00 $557,204.05 $305,295.95 65%$619,902.42 340.170 - Dump Fee - Alaska Waste $1,738,000.00 $0.00 $1,738,000.00 $171,738.96 $0.00 $2,052,261.41 ($314,261.41)118%$1,761,075.29 340.171 - Dump Fee - USCG $195,500.00 $0.00 $195,500.00 $21,510.75 $0.00 $219,714.95 ($24,214.95)112%$175,604.56 Tuesday, March 29, 2022Pages 14 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 84 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 340.172 - Waste Screenings $12,000.00 $0.00 $12,000.00 $1,728.60 $0.00 $13,787.95 ($1,787.95)115%$12,679.03 340.173 - Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.175 - Revenue Over Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.180 - Customer Installments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.190 - Fee - Connect / Disconnect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.300 - Fees - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.105 - Borough Mayor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.110 - Borough Clerk $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.120 - Finance Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.130 - Assessing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.135 - Engineering / Facilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.140 - Community Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.142 - Building Inspection Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.165 - General Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.180 - School District Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.185 - Health & Sanitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.204 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.205 - Daycare Assistance Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.211 - MH School Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.231 - Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.530 - Solid Waste Disposal Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.540 - Hospital Enterprise $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 345.540 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 15 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 85 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 361.100 - Interest Earnings $90,000.00 $0.00 $90,000.00 $140,436.79 $0.00 $355,544.18 ($265,544.18)395%$261,513.87 361.102 - Interest Interfund Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.104 - Loan Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $16,000.00 $0.00 $16,000.00 ($16,000.00)+++$0.00 361.120 - Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 $5,885.48 $0.00 ($119,363.82)$119,363.82 +++($180,689.17) 363.300 - NOAA Lease (through GSA)$1,510,400.00 $0.00 $1,510,400.00 $91,324.51 $0.00 $1,475,891.54 $34,508.46 98%$2,150,436.76 363.301 - NOAA Loan Revenue (through GSA) $0.00 $0.00 $0.00 $1,739,750.93 $0.00 $1,739,750.93 ($1,739,750.93)+++$0.00 363.302 - GSA Lease 2 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.303 - Natural Resources Conservation (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.304 - NOAA COVID-19 Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.310 - National Park Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.312 - KIBSD Lease for Office & Lab $37,260.00 $0.00 $37,260.00 $3,105.00 $0.00 $37,260.00 $0.00 100%$12,420.00 363.320 - Fish & Game Lease $58,257.00 $0.00 $58,257.00 $0.00 $0.00 $58,257.00 $0.00 100%$57,680.00 363.321 - Apartment Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.330 - University of Alaska $35,000.00 $0.00 $35,000.00 $32,708.37 $0.00 $32,708.37 $2,291.63 93%$36,745.27 363.340 - KFRC Reception Revenue $1,500.00 $0.00 $1,500.00 $200.00 $0.00 $1,210.00 $290.00 81%$1,110.00 363.350 - Kodiak Regional Aquaculture Association $6,480.00 $0.00 $6,480.00 $0.00 $0.00 $8,640.00 ($2,160.00)133%$8,640.00 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.126 - Sale of Books $300.00 $0.00 $300.00 $0.00 $0.00 $0.00 $300.00 0%$0.00 380.170 - Other $0.00 $0.00 $0.00 $2,328.10 $0.00 $2,615.10 ($2,615.10)+++$0.00 380.190 - Land Leases $1,617.00 $0.00 $1,617.00 $0.00 $0.00 $3,234.00 ($1,617.00)200%$5,544.00 380.215 - Customer Charges $40,000.00 $0.00 $40,000.00 $7,397.25 $0.00 $30,416.51 $9,583.49 76%$33,961.14 Tuesday, March 29, 2022Pages 16 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 86 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 380.220 - Recycle Metals $60,000.00 $0.00 $60,000.00 $3,328.00 $0.00 $10,736.60 $49,263.40 18%$31,200.83 380.222 - Recycle Non-Metals $0.00 $0.00 $0.00 $4,119.50 $0.00 $4,119.50 ($4,119.50)+++$0.00 380.224 - Recycling Rebate $10,000.00 $0.00 $10,000.00 $0.00 $0.00 $1,610.81 $8,389.19 16%$11,392.45 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.292 - MRI Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.294 - Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.912 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.916 - Providence Lease $720,000.00 $0.00 $720,000.00 $60,000.00 $0.00 $720,000.00 $0.00 100%$720,000.00 380.917 - Kodiak Healthcare Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.918 - LTC Lease $1,041,360.00 $0.00 $1,041,360.00 $109,653.60 $0.00 $1,239,826.71 ($198,466.71)119%$1,039,789.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $1,057,568.00 $0.00 $1,057,568.00 $0.00 $0.00 $0.00 $1,057,568.00 0%$0.00 389.105 - Use of Retained Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.110 - Amortization / Aid in Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.200 - Gain / Hospital Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.300 - Administration Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $6,000.00 $0.00 $6,000.00 ($713.39)$0.00 $0.00 $6,000.00 0%$85,856.99 391.130 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.277 - Tourism Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.290 - Fern Fuller Trust $66,500.00 $0.00 $66,500.00 $0.00 $0.00 $66,500.00 $0.00 100%$66,500.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 17 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 87 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.490 - Capital Projects - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.300 - Gain / Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.106 - NBA Equipment Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.521 - Proceeds from Advanced Refunding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $85,360.00 $0.00 $85,360.00 $141,032.94 $0.00 $141,032.94 ($55,672.94)165%$141,032.33 396.100 - Change in PERS from an Agent Employer to Multiple Employers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 B - Proprietary Funds Net Totals: $7,686,559.00 $0.00 $7,686,559.00 $3,014,659.93 $0.00 $9,108,001.28 ($1,421,442.28)$7,090,834.31 Revenue Grand Totals: $36,192,720.00 $243,629.00 $36,436,349.00 $6,461,230.95 $0.00 $57,506,537.46 ($21,070,188.46)158%$37,921,514.58 Grand Totals:$36,192,720.00 $243,629.00 $36,436,349.00 $6,461,230.95 $0.00 $57,506,537.46 ($21,070,188.46)$37,921,514.58 Tuesday, March 29, 2022Pages 18 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2016 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 88 of 314 Category 12/31/2020 6/30/2020 12/31/2019 CY2020 Federal $5,470,206.54 2,287,140.95$ 49,013.70$ 7,708,333.79$ Interest $789,072.83 1,931,940.12$ 1,071,374.35$ 1,649,638.60$ Licensing $1,700.00 2,853.00$ 1,774.00$ 2,779.00$ Other $24,552.80 56,855.33$ 21,799.61$ 59,608.52$ Other Sales Tax $489.63 1,449.35$ 1,449.35$ 489.63$ Tobacco Sales Tax $120,778.73 388,276.23$ 107,696.84$ 401,358.12$ Motor Vechicle $62,500.20 215,537.60$ 56,313.20$ 221,724.60$ Permits $65,119.04 127,636.20$ 89,365.26$ 103,389.98$ Rent $2,372,414.62 4,085,715.22$ 2,079,556.07$ 4,378,573.77$ Severance $1,598,528.21 2,355,128.09$ 1,548,897.94$ 2,404,758.36$ State $473,251.83 3,196,502.76$ 1,928,747.76$ 1,741,006.83$ Taxes $17,134,985.16 16,751,413.89$ 16,787,807.56$ 17,098,591.49$ User Charges $2,070,933.55 4,123,039.83$ 2,194,200.57$ 3,999,772.81$ Bonds Excluded $2,684,068.50 85,014.67$ 2,769,083.17$ Pass Thru $112,392.67 295,447.17$ 112,348.68$ 295,491.16$ Other Correcting Transactions $6,153,347.77 5,233,344.76$ 1,406,906.88$ 9,979,785.65$ 39,134,342.08$ 41,137,295.17$ 27,457,251.77$ TOTAL CY 2020 52,814,385.48$ Calculating Calendar Year 2020 for ARPA Pages 1 of 1 AGENDA ITEM #2.a. ARPA Funding Page 89 of 314 Kodiak Island Borough Revenue by Account Classification As of 12/31/2020 by sz Account Classification YTD Transactions $6,153,347.77 361.300 - Change in Fair Market Value ($242,626.34)Excluded 361.300 - Change in Fair Market Value ($80,657.66)Excluded 380.170 - Other $7,920.45 Exlcuded 380.170 - Other $14,150.00 Exlcuded 380.110 - Jury Duty $200.00 Excluded 371.110 - Land Sale - Interest $5,579.80 Excluded 371.100 - Land Sale - Principal $9,367.20 Excluded 391.540 - Hospital ($35,000.00)Excluded Transfers 331.118 - Department of Public Safety COVID-19 Funding $463.32 Excluded Transfers 391.250 - Fire Protection #1 $45,000.00 Excluded Transfers 391.555 - KFRC $120,000.00 Excluded Transfers 391.530 - Solid Waste Disposal $150,000.00 Excluded Transfers 391.495 - Transfer from Capital Improvement - Hospital $726,000.00 Excluded Transfers 391.276 - Facilities Fund $832,316.00 Excluded Transfers 391.469 - Transfer from Renewal & Replacement $1,574,487.00 Excluded Transfers 391.100 - General Fund $3,026,148.00 Excluded Transfers 380.215 - Customer Charges $112,392.67 Pass Thru to City of Kodiak $112,392.67 GFOA Water Supply System 393.523 - Proceeds - 2020A Bond $421,224.65 Bonds Excluded $2,684,068.50 393.524 - Proceeds - 2020B Bond $2,262,843.85 Bonds Excluded 331.119 - CORONAVIRUS Relief Fund (CARES ACT)$5,422,262.22 Federal 380.927 - Federal Grant Revenue $16,973.56 Federal $5,470,206.54 340.220 - Fire Protection Services $18,657.34 Federal 363.304 - NOAA COVID-19 Revenue (through GSA) $3,246.14 Federal 331.119 - CORONAVIRUS Relief Fund (CARES ACT)$9,067.28 Federal 319.100 - Penalties & Interest $1,872.51 Interest $789,072.83 361.104 - Loan Interest $21,852.66 Interest 361.100 - Interest Earnings $138,622.61 Interest 319.100 - Penalties & Interest $191,776.16 Interest 361.100 - Interest Earnings $434,948.89 Interest 322.239 - Business License - Tobacco $200.00 Licensing $1,700.00 335.175 - Marijuana Licenses $300.00 Licensing 322.240 - Business License - Marijuana $1,200.00 Licensing 380.130 - Dishonored Check Fee $40.00 Other $24,552.80 380.122 - Sale of Maps $74.90 Other 363.210 - Land Sale Fund $5,083.50 Other 380.220 - Recycle Metals $19,354.40 Other 313.110 - Motor Vehicle Tax $62,500.20 Motor Vechicle $62,500.20 323.110 - Marijuana Excise Tax $489.63 Other Sales Tax $489.63 323.100 - Tobacco Excise Tax $120,778.73 tobacco $120,778.73 322.170 - Zoning Change Fee $30.00 Permit $65,119.04 322.130 - Conditional Use Permit $250.00 Permit 322.190 - Plumbing Permit $1,218.00 Permit 322.160 - Variance Fee $1,500.00 Permit 322.120 - Subdivision $2,150.00 Permit 322.140 - Zoning Compliance Permit $2,460.00 Permit 322.180 - Electric Permit $3,781.80 Permit 322.110 - Building Permits $18,929.24 Permit 322.100 - Annual Use Permit $34,800.00 Permit 363.140 - Borough Building - Annex $7,291.60 Rent $2,372,414.62 380.240 - Rental Income $8,400.00 Rent 363.350 - Kodiak Regional Aquaculture Association $9,462.36 Rent 363.303 - Natural Resources Conservation (through GSA)$12,216.36 Rent 363.321 - Apartment Rent $33,976.25 Rent 363.320 - Fish & Game Lease $60,940.50 Rent 363.120 - KIBSD $101,068.80 Rent 363.110 - City of Kodiak $105,144.82 Rent 363.100 - KIB $207,542.14 Rent 363.300 - NOAA Lease (through GSA)$349,713.84 Rent 380.918 - LTC Lease $521,814.00 Rent 380.916 - Providence Lease $692,136.00 Rent 380.190 - Land Leases $80.00 Rent Pages 1 of 2 AGENDA ITEM #2.a. ARPA Funding Page 90 of 314 Kodiak Island Borough Revenue by Account Classification As of 12/31/2020 by sz 391.299 - KIBSD $262,627.95 Rent 317.130 - Bed Tax Revenue - Larsen Bay $600.00 Severance $1,598,528.21 316.200 - Mining - Gravel $3,050.68 Severance 317.120 - Bed Tax Revenue - Off Road System $12,649.49 Severance 317.110 - Bed Tax Revenue - On Road System $13,168.21 Severance 316.300 - Timber $15,856.77 Severance 335.132 - Business Fisheries & Landing Tax $38,655.02 Severance 316.100 - Sea Products $490,573.35 Severance 335.130 - Fisheries Business Tax $1,023,974.69 Severance 314.200 - PILT - KIHA $16,870.58 State $473,251.83 335.190 - PERS on Behalf Payment $36,599.15 State 335.190 - PERS on Behalf Payment $103,993.10 State 335.110 - State Community Assistance (formally State Revenue Sharing)$315,789.00 State 313.120 - Aircraft Tax $23,100.00 Taxes $17,134,985.16 311.200 - Personal Property Tax $1,725,310.84 Taxes 311.100 - Real Property Tax $15,386,574.32 Taxes 340.172 - Waste Screenings $11,643.50 User Charges $2,070,933.55 340.173 - Metals $23,462.20 User Charges 340.171 - Dump Fee - USCG $190,957.05 User Charges 340.160 - Dump Fee - Customer $286,171.15 User Charges 340.170 - Dump Fee - Alaska Waste $1,558,699.65 User Charges $39,134,342.08 $39,134,342.08 Pages 2 of 2 AGENDA ITEM #2.a. ARPA Funding Page 91 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 311.100 - Real Property Tax $15,529,712.00 $0.00 $15,529,712.00 ($2,162.54)$0.00 $15,386,574.32 $143,137.68 99%$15,027,620.31 311.200 - Personal Property Tax $1,592,839.00 $0.00 $1,592,839.00 $0.00 $0.00 $1,725,310.84 ($132,471.84)108%$1,694,693.58 313.100 - Boat Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 313.110 - Motor Vehicle Tax $210,000.00 $0.00 $210,000.00 $22,647.64 $0.00 $62,500.20 $147,499.80 30%$215,537.60 313.120 - Aircraft Tax $28,000.00 $0.00 $28,000.00 $0.00 $0.00 $23,100.00 $4,900.00 83%$29,100.00 314.100 - PILT - Federal $1,300,000.00 $0.00 $1,300,000.00 $0.00 $0.00 $0.00 $1,300,000.00 0%$1,614,634.00 314.200 - PILT - KIHA $23,000.00 $0.00 $23,000.00 $0.00 $0.00 $16,870.58 $6,129.42 73%$18,583.38 314.210 - PILT - Alaska Housing $15,000.00 $0.00 $15,000.00 $0.00 $0.00 $0.00 $15,000.00 0%$18,573.77 314.300 - PILT - State of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.100 - Sea Products $1,100,000.00 $0.00 $1,100,000.00 $2,524.90 $0.00 $490,573.35 $609,426.65 45%$1,170,360.02 316.110 - Fish Box Tax - Charter $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.200 - Mining - Gravel $4,000.00 $0.00 $4,000.00 $0.00 $0.00 $3,050.68 $949.32 76%$12,564.33 316.300 - Timber $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $15,856.77 $4,143.23 79%$40,996.71 316.400 - Severance Taxes - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.100 - Bed Tax Revenues $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $0.00 $20,000.00 0%$0.00 317.110 - Bed Tax Revenue - On Road System $0.00 $0.00 $0.00 $61.24 $0.00 $13,168.21 ($13,168.21)+++$43,651.54 317.120 - Bed Tax Revenue - Off Road System $0.00 $0.00 $0.00 $2,859.10 $0.00 $12,649.49 ($12,649.49)+++$19,177.02 317.130 - Bed Tax Revenue - Larsen Bay $0.00 $0.00 $0.00 $0.00 $0.00 $600.00 ($600.00)+++$0.00 319.100 - Penalties & Interest $210,000.00 $0.00 $210,000.00 $32,041.28 $0.00 $191,776.16 $18,223.84 91%$227,076.21 322.100 - Annual Use Permit $33,600.00 $0.00 $33,600.00 $1,200.00 $0.00 $34,800.00 ($1,200.00)104%$33,600.00 322.110 - Building Permits $52,000.00 $0.00 $52,000.00 $523.10 $0.00 $18,929.24 $33,070.76 36%$78,274.10 322.120 - Subdivision $4,000.00 $0.00 $4,000.00 $0.00 $0.00 $2,150.00 $1,850.00 54%$1,900.00 322.130 - Conditional Use Permit $500.00 $0.00 $500.00 $250.00 $0.00 $250.00 $250.00 50%$0.00 322.140 - Zoning Compliance Permit $7,000.00 $0.00 $7,000.00 $210.00 $0.00 $2,460.00 $4,540.00 35%$5,790.00 322.150 - Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 1 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 92 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 322.160 - Variance Fee $500.00 $0.00 $500.00 $0.00 $0.00 $1,500.00 ($1,000.00)300%$500.00 322.170 - Zoning Change Fee $0.00 $0.00 $0.00 $0.00 $0.00 $30.00 ($30.00)+++$0.00 322.180 - Electric Permit $4,000.00 $0.00 $4,000.00 $169.50 $0.00 $3,781.80 $218.20 95%$4,060.30 322.190 - Plumbing Permit $2,400.00 $0.00 $2,400.00 $172.00 $0.00 $1,218.00 $1,182.00 51%$2,061.80 322.200 - P & Z Review Fee $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0%$1,450.00 322.210 - Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.230 - Dog Licenses $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0%$1,079.00 322.239 - Business License - Tobacco $300.00 $0.00 $300.00 $100.00 $0.00 $200.00 $100.00 67%$300.00 322.240 - Business License - Marijuana $0.00 $0.00 $0.00 $0.00 $0.00 $1,200.00 ($1,200.00)+++$1,000.00 322.250 - Site Plan Review $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 323.100 - Tobacco Excise Tax $400,000.00 $0.00 $400,000.00 $0.00 $0.00 $120,778.73 $279,221.27 30%$388,276.23 323.110 - Marijuana Excise Tax $2,500.00 $0.00 $2,500.00 $89.63 $0.00 $489.63 $2,010.37 20%$1,449.35 330.100 - Kodiak Arts Council Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.000 - Federal Government Grant $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 $50,000.00 0%$0.00 331.100 - HUD - Transportation Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.102 - Division of Forestry Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$7,497.20 331.110 - NOAA Grant - DEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.117 - American Rescue Plan 2021 (ARPA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.118 - Department of Public Safety COVID-19 Funding $0.00 $0.00 $0.00 $0.00 $0.00 $463.32 ($463.32)+++$1,036.68 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $5,792,501.00 $5,792,501.00 $1,421,210.57 $0.00 $5,422,262.22 $370,238.78 94%$211,745.66 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.121 - Cadastral Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.124 - Dept of Homland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 332.100 - National Wildlife Refuge $190,000.00 $0.00 $190,000.00 $0.00 $0.00 $0.00 $190,000.00 0%$193,149.00 Tuesday, March 29, 2022Pages 2 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 93 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 332.110 - National Forest Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.100 - Various State Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$38,940.68 334.110 - 2/86-307 KIH Design $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.112 - 8-588 Lilly Drive - Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.114 - DEC - Winter Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.116 - 000000000 - Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.118 - 90-12-05 Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.119 - 91-X-Zz Coastal Management Plan Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.122 - Salonie Creek Rifle Range $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.124 - LEPC Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.125 - Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.126 - Waste Character $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.127 - Old Harbor Structure $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.128 - CMG Fed 377 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.129 - CMG Special Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.130 - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.131 - FY05 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.132 - FY06 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.153 - Pass III Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.155 - EOP Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.200 - Health & Social Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.202 - Mini Emergency Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.205 - Division of Disability $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.210 - Division of Family & Youth Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.215 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 3 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 94 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.220 - Division of Vocational Rehabilitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.230 - Alaska Youth Initative $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.231 - Kodiak Community Foundation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.233 - 3/92-009 KIH Equipment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.235 - KIH Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.237 - 8/92-076 Selief Lane / Von Scheele Way $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.240 - 6/92-012 Emergency Medical $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.241 - 6/92-014 Capital Phase I $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.242 - RDA / IFSP - Division of Community Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.243 - 4/93-037 Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.244 - 5/93-041 Bayside Fire $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.245 - 7/93-062 Capital Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.246 - 3/94-004 Hospital Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.247 - DHSS - Communty Support Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.248 - DHSS - Planning Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.249 - 94/597-1-001 High School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.250 - Disaster Relief - State $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.251 - DNR Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.252 - DCRA / RDA Mini-Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.340 - Fund 430.410 Revenue Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.352 - 95/597-1-001 Hgh School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.353 - 96/597-4-001 Smokey $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 4 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 95 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.354 - Energy Grant - PKIMC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.355 - Peterson (139)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.356 - DHSS - Hospital Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.357 - Clean Water - Karluk (142)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.358 - EVOSTC Project (143)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.359 - DNR - Island Lake Trail $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.360 - DNR - Monashka Park $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.361 - DNR - Ouzinkie Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.362 - Peterson Match II (168)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.363 - Hospital Match Grant II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.364 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.365 - MH Trust Authority $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.366 - Title 16 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.368 - Title 18 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.370 - Landfill Expansion Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.371 - Clean Water - Karluk (169)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.372 - Peterson Match II (179)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.376 - Oil Spill Response (184)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.380 - One Time State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.381 - Hospital Needs Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.382 - Anton Larsen (177)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.383 - Karluk Health (178)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.384 - CIAP Grant (03114)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.385 - FY03 School Upgrade (03116) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.386 - Chiniak Multiple Use (03118)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 5 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 96 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.387 - SHSGP 03-08 Homeland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.389 - Summit Bike Trail (06008)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.601 - School State Match (01100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.602 - School Capital Contribution (02108) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.625 - Volunteer Fire Assistance (VFA) Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.645 - FY04 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.646 - KHS Library Wing Retrofit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.647 - FY05 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.648 - Fisheries Research & Feasibility Study (02107) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.696 - School Facility (00100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.697 - Waste Management (164)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.698 - Island Lake Fish Passage (00103) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.699 - Tide Gate (00104)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.701 - FEMA Grant FG05993 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.702 - Project 05005 430 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.703 - Otmeloi Way (08005)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.900 - BMX Contributions (146)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $316,986.00 $0.00 $316,986.00 $0.00 $0.00 $315,789.00 $1,197.00 100%$408,022.08 335.120 - Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.130 - Fisheries Business Tax $900,000.00 $0.00 $900,000.00 $0.00 $0.00 $1,023,974.69 ($123,974.69)114%$718,306.93 335.132 - Business Fisheries & Landing Tax $150,000.00 $0.00 $150,000.00 $0.00 $0.00 $38,655.02 $111,344.98 26%$210,076.14 Tuesday, March 29, 2022Pages 6 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 97 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 335.134 - Fisheries Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.140 - Amusement / Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.150 - Telephone & Electric $17,000.00 $0.00 $17,000.00 $0.00 $0.00 $0.00 $17,000.00 0%$16,197.62 335.160 - Wildland Fires $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.170 - Liquor License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$174.00 335.171 - Tobacco License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.175 - Marijuana Licenses $500.00 $0.00 $500.00 $0.00 $0.00 $300.00 $200.00 60%$300.00 335.180 - Commercial Passenger Vessel Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$54,220.00 335.181 - Commercial Passenger Vessel Fiscal Recovery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $165,315.00 $0.00 $165,315.00 $24,435.80 $0.00 $103,993.10 $61,321.90 63%$164,687.17 335.191 - PERS Forfeiture $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0%$10,520.95 335.200 - School Debt Reimbursement - Current $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$2,552,052.00 335.210 - School Debt Reimbursement - 2 Year Lag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.220 - Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.220 - Fire Protection Services $16,700.00 $0.00 $16,700.00 $0.00 $0.00 $18,657.34 ($1,957.34)112%$8,733.70 341.100 - Client Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.105 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.107 - KIBSD Registration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.110 - Private Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.115 - Campus $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.120 - Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.125 - Veterans Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 7 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 98 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 341.130 - USCG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.135 - Vocational Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.140 - Division of Developmental Disabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.145 - Division of Corrections $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.150 - Disability Determination $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.155 - City Contract $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.160 - CSP Consultation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.165 - Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.900 - Discount / Low Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.910 - Prior Year Revenue Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.920 - Recovery of Doubtful Accounts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.100 - Transportation Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.110 - Advertisng Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.200 - Senior Citizens of Kodiak - HUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.210 - Senior Citizens of Kodiak - Title 16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.220 - Senior Citizens of Kodiak - Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 351.100 - Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$55.00 351.120 - Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 355.100 - Special Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.100 - Interest Earnings $887,657.00 $0.00 $887,657.00 $60,478.69 $0.00 $434,948.89 $452,708.11 49%$1,260,509.97 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($31,884.79)$0.00 ($242,626.34)$242,626.34 +++$193,638.45 363.100 - KIB $414,724.00 $0.00 $414,724.00 $34,590.31 $0.00 $207,542.14 $207,181.86 50%$414,724.00 363.110 - City of Kodiak $172,836.00 $0.00 $172,836.00 $31,687.48 $0.00 $105,144.82 $67,691.18 61%$172,840.80 Tuesday, March 29, 2022Pages 8 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 99 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 363.120 - KIBSD $202,137.00 $0.00 $202,137.00 $16,844.80 $0.00 $101,068.80 $101,068.20 50%$205,320.00 363.130 - KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.140 - Borough Building - Annex $13,387.00 $0.00 $13,387.00 $1,115.60 $0.00 $7,291.60 $6,095.40 54%$13,837.60 363.145 - Kodiak Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.150 - Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.160 - Community & Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.170 - Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.180 - Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.190 - Daycare Assistance Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.200 - Chiniak Housing Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.210 - Land Sale Fund $10,167.00 $0.00 $10,167.00 $847.25 $0.00 $5,083.50 $5,083.50 50%$10,168.00 363.500 - Gravel Sales $8,000.00 $0.00 $8,000.00 $0.00 $0.00 $0.00 $8,000.00 0%$85,775.40 371.100 - Land Sale - Principal $17,907.00 $0.00 $17,907.00 $1,535.53 $0.00 $9,367.20 $8,539.80 52%$16,762.41 371.105 - Land Sale - Cash Discount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.110 - Land Sale - Interest $10,557.00 $0.00 $10,557.00 $936.47 $0.00 $5,579.80 $4,977.20 53%$12,139.59 371.120 - Land Sale - Fees & Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.130 - Land Sale - Title Search $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.140 - Land Sale - Attorney Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.110 - Jury Duty $200.00 $0.00 $200.00 $0.00 $0.00 $200.00 $0.00 100%$300.00 380.120 - Sale of Copies $500.00 $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 0%$691.25 380.122 - Sale of Maps $1,200.00 $0.00 $1,200.00 $0.00 $0.00 $74.90 $1,125.10 6%$828.92 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.130 - Dishonored Check Fee $100.00 $0.00 $100.00 $20.00 $0.00 $40.00 $60.00 40%$75.00 380.140 - Daycare - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.150 - Local Electric / Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 9 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 100 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.170 - Other $12,000.00 $0.00 $12,000.00 $3,209.03 $0.00 $7,920.45 $4,079.55 66%$743,145.41 380.180 - Abandoned Vehicle Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $80.00 $0.00 $80.00 $0.00 $0.00 $80.00 $0.00 100%$90.00 380.200 - Switchboard Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.210 - Emergency Medical Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.220 - Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.240 - Rental Income $12,000.00 $0.00 $12,000.00 $1,200.00 $0.00 $8,400.00 $3,600.00 70%$14,400.00 380.245 - Classroom Rental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$10.00 380.247 - Instruction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.250 - Administration Fee / Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$13,006.70 380.261 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$594.82 380.270 - Passport Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.280 - IBEW Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$2,393.64 380.282 - Chamber of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.290 - Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.291 - Chiniak Library Tsunami Shelter Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.900 - Exxon Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.902 - Exxon - Winter Shore Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.910 - Manville Settlement Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.922 - Old Harbor Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 10 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 101 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.924 - Mapco - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.925 - CTA - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.927 - Federal Grant Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $16,973.56 ($16,973.56)+++$255,956.96 380.928 - DOT / PF Smokeys Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.929 - Kodiak Clean Lakes Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.930 - DOE Hospital Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.931 - NOAA Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.932 - School District Project Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $1,003,649.00 $152,214.00 $1,155,863.00 $0.00 $0.00 $0.00 $1,155,863.00 0%$0.00 389.201 - CHC Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.000 - Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $3,026,148.00 $0.00 $3,026,148.00 $0.00 $0.00 $3,026,148.00 $0.00 100%$113,000.00 391.120 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.140 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.201 - Education Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,632,815.00 391.205 - Daycare Assistance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$100,000.00 391.220 - Building & Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$225,000.00 391.225 - Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.230 - Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.240 - Womens Bay Road Service District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.242 - Service District #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.250 - Fire Protection Area #1 $0.00 $0.00 $0.00 $45,000.00 $0.00 $45,000.00 ($45,000.00)+++$355,000.00 Tuesday, March 29, 2022Pages 11 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 102 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.252 - Womens Bay Fire Department $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.254 - Airport Fire District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.263 - Trinity Acres Paving $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.270 - Oil Spill Disaster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.276 - Facilities Fund $832,316.00 $0.00 $832,316.00 $0.00 $0.00 $832,316.00 $0.00 100%$835,191.00 391.299 - KIBSD $0.00 $0.00 $0.00 $11,337.00 $0.00 $262,627.95 ($262,627.95)+++$77,078.69 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.305 - Debt Service - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.310 - Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.420 - Capital Projects - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.430 - Capital Projects - Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.432 - Capital Projects - (Grants)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.440 - Major Maint - School Building $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.450 - Capital Projects as of FY10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.469 - Renewal & Replacement $1,574,487.00 $0.00 $1,574,487.00 $0.00 $0.00 $1,574,487.00 $0.00 100%$0.00 391.495 - Capital Projects- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $726,000.00 ($726,000.00)+++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.530 - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $150,000.00 ($150,000.00)+++$160,000.00 391.540 - Hospital $0.00 $0.00 $0.00 ($35,000.00)$0.00 ($35,000.00)$35,000.00 +++$450,000.00 391.555 - KFRC $0.00 $0.00 $0.00 $120,000.00 $0.00 $120,000.00 ($120,000.00)+++$210,000.00 Tuesday, March 29, 2022Pages 12 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 103 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.600 - Management Information Services (MIS) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.100 - Sale / General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.100 - Proceeds of Loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.101 - Proceeds - 1986 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.102 - Proceeds - 1993 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.103 - Proceeds - 1994 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.104 - Revenue Anticipation Note $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.105 - Signet Lease Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.107 - Murdock Charity Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.108 - Proceeds - 1998 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.109 - Proceeds - 2009 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.110 - Proceeds - 2012 Two Refunding Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.200 - Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.400 - Proceeds - 2000F Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.510 - Proceeds - 2000E Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.512 - Proceeds - 2004A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.513 - Proceeds - 2004B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.514 - Proceeds - 2008 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.515 - Proceeds - 2011 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.516 - Proceeds - 2013 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.517 - Proceeds - 2014 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.518 - Proceeds - 2015A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.519 - Proceeds - 2015B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.520 - Proceeds - 2016 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.522 - Proceeds - 2018 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.523 - Proceeds - 2020A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $421,224.65 ($421,224.65)+++$0.00 Tuesday, March 29, 2022Pages 13 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 104 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 393.524 - Proceeds - 2020B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $2,262,843.85 ($2,262,843.85)+++$0.00 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 A - Governmental Funds Net Totals: $30,568,904.00 $5,944,715.00 $36,513,619.00 $1,768,249.59 $0.00 $35,106,649.46 $1,406,969.54 $32,823,317.67 B - Proprietary Funds Revenue 319.100 - Penalties & Interest $4,000.00 $0.00 $4,000.00 $771.04 $0.00 $1,872.51 $2,127.49 47%$1,796.67 322.222 - Licenses & Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $9,067.28 $0.00 $9,067.28 ($9,067.28)+++$1,884.95 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.300 - 4/87-456 Water & Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.378 - Landfill Loan Subsidy $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $58,018.00 $0.00 $58,018.00 $8,033.06 $0.00 $36,599.15 $21,418.85 63%($22,374.47) 335.211 - Critical Access Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.110 - Water Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.120 - Sewer Treatment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.130 - Borough Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.140 - City Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.150 - Commercial Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.155 - Construction Dumpster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.160 - Dump Fee - Customer $1,100,000.00 $0.00 $1,100,000.00 $26,079.90 $0.00 $286,171.15 $813,828.85 26%$668,234.53 340.170 - Dump Fee - Alaska Waste $2,950,000.00 $0.00 $2,950,000.00 $225,967.85 $0.00 $1,558,699.65 $1,391,300.35 53%$2,994,266.55 340.171 - Dump Fee - USCG $360,000.00 $0.00 $360,000.00 $30,298.65 $0.00 $190,957.05 $169,042.95 53%$375,409.80 Tuesday, March 29, 2022Pages 14 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 105 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 340.172 - Waste Screenings $23,000.00 $0.00 $23,000.00 $1,770.25 $0.00 $11,643.50 $11,356.50 51%$21,998.55 340.173 - Metals $40,000.00 $0.00 $40,000.00 $2,036.70 $0.00 $23,462.20 $16,537.80 59%$63,130.40 340.175 - Revenue Over Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.180 - Customer Installments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.190 - Fee - Connect / Disconnect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.300 - Fees - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.105 - Borough Mayor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.110 - Borough Clerk $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.120 - Finance Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.130 - Assessing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.135 - Engineering / Facilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.140 - Community Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.142 - Building Inspection Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.165 - General Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.180 - School District Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.185 - Health & Sanitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.204 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.205 - Daycare Assistance Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.211 - MH School Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.231 - Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.530 - Solid Waste Disposal Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.540 - Hospital Enterprise $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 345.540 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 15 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 106 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 361.100 - Interest Earnings $197,000.00 $0.00 $197,000.00 $21,353.73 $0.00 $138,622.61 $58,377.39 70%$395,606.07 361.102 - Interest Interfund Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.104 - Loan Interest $42,597.00 $0.00 $42,597.00 $3,565.73 $0.00 $21,852.66 $20,744.34 51%$46,951.20 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.120 - Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($11,249.81)$0.00 ($80,657.66)$80,657.66 +++$48,279.05 363.300 - NOAA Lease (through GSA)$600,000.00 $0.00 $600,000.00 $58,285.64 $0.00 $349,713.84 $250,286.16 58%$699,427.68 363.301 - NOAA Loan Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.302 - GSA Lease 2 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.303 - Natural Resources Conservation (through GSA) $25,000.00 $0.00 $25,000.00 $2,036.06 $0.00 $12,216.36 $12,783.64 49%$24,432.72 363.304 - NOAA COVID-19 Revenue (through GSA) $0.00 $0.00 $0.00 $967.60 $0.00 $3,246.14 ($3,246.14)+++$0.00 363.310 - National Park Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.312 - KIBSD Lease for Office & Lab $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.320 - Fish & Game Lease $60,000.00 $0.00 $60,000.00 $0.00 $0.00 $60,940.50 ($940.50)102%$45,396.00 363.321 - Apartment Rent $30,000.00 $0.00 $30,000.00 $4,767.25 $0.00 $33,976.25 ($3,976.25)113%$49,560.06 363.330 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.340 - KFRC Reception Revenue $750.00 $0.00 $750.00 $0.00 $0.00 $0.00 $750.00 0%$438.70 363.350 - Kodiak Regional Aquaculture Association $15,000.00 $0.00 $15,000.00 $0.00 $0.00 $9,462.36 $5,537.64 63%$17,347.66 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.126 - Sale of Books $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.170 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $14,150.00 ($14,150.00)+++$0.00 380.190 - Land Leases $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.215 - Customer Charges $300,000.00 $0.00 $300,000.00 $24,385.60 $0.00 $112,392.67 $187,607.33 37%$295,447.17 Tuesday, March 29, 2022Pages 16 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 107 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 380.220 - Recycle Metals $25,000.00 $0.00 $25,000.00 $5,498.00 $0.00 $19,354.40 $5,645.60 77%$28,577.60 380.222 - Recycle Non-Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.224 - Recycling Rebate $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.292 - MRI Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.294 - Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$251.94 380.912 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.916 - Providence Lease $1,384,272.00 $0.00 $1,384,272.00 $115,356.00 $0.00 $692,136.00 $692,136.00 50%$1,384,272.00 380.917 - Kodiak Healthcare Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.918 - LTC Lease $1,043,628.00 $0.00 $1,043,628.00 $86,969.00 $0.00 $521,814.00 $521,814.00 50%$1,043,628.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $2,265,740.00 $3,349,835.00 $5,615,575.00 $0.00 $0.00 $0.00 $5,615,575.00 0%$0.00 389.105 - Use of Retained Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.110 - Amortization / Aid in Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.200 - Gain / Hospital Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.300 - Administration Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.130 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.277 - Tourism Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$45,000.00 391.290 - Fern Fuller Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 17 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 108 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.490 - Capital Projects - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.300 - Gain / Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.106 - NBA Equipment Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.521 - Proceeds from Advanced Refunding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $85,015.00 $0.00 $85,015.00 $0.00 $0.00 $0.00 $85,015.00 0%$85,014.67 396.100 - Change in PERS from an Agent Employer to Multiple Employers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 B - Proprietary Funds Net Totals: $10,609,020.00 $3,349,835.00 $13,958,855.00 $615,959.53 $0.00 $4,027,692.62 $9,931,162.38 $8,313,977.50 Revenue Grand Totals: $41,177,924.00 $9,294,550.00 $50,472,474.00 $2,384,209.12 $0.00 $39,134,342.08 $11,338,131.92 78%$41,137,295.17 Grand Totals:$41,177,924.00 $9,294,550.00 $50,472,474.00 $2,384,209.12 $0.00 $39,134,342.08 $11,338,131.92 $41,137,295.17 Tuesday, March 29, 2022Pages 18 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 109 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2020 by sz Account Classification Adopted BudgetYTD Transactions 361.300 - Change in Fair Market Value $193,638.45 Excluded $5,233,344.76 361.300 - Change in Fair Market Value $48,279.05 Excluded 371.100 - Land Sale - Principal $16,762.41 Excluded 380.260 - Legal & Collection Fee Reimbursement $13,006.70 Excluded 371.110 - Land Sale - Interest $12,139.59 Excluded 380.280 - IBEW Reimbursement $2,393.64 Excluded 380.261 - Other $594.82 Excluded 380.110 - Jury Duty $300.00 Excluded 380.170 - Other $743,145.41 Exlcuded 391.201 - Education Support Fund $1,632,815.00 Excluded Transfers 391.276 - Facilities Fund $835,191.00 Excluded Transfers 391.540 - Hospital $450,000.00 Excluded Transfers 391.250 - Fire Protection #1 $355,000.00 Excluded Transfers 391.220 - Building & Grounds $225,000.00 Excluded Transfers 391.555 - KFRC $210,000.00 Excluded Transfers 391.530 - Solid Waste Disposal $160,000.00 Excluded Transfers 391.100 - General Fund $113,000.00 Excluded Transfers 391.210 - Land Sale Fund $100,000.00 Excluded Transfers 391.299 - KIBSD $77,078.69 Excluded Transfers 391.277 - Transfer in Tourism Development $45,000.00 Excluded Transfers 393.600 - Premium on Bonds $85,014.67 Bonds Excluded $85,014.67 380.215 - Customer Charges $295,447.17 Pass Thru to COK $295,447.17 GFOA Calc listed in Water Supply systems 314.100 - PILT - Federal $1,614,634.00 Federal $2,287,140.95 380.927 - Federal Grant Revenue $255,956.96 Federal 331.119 - CORONAVIRUS Relief Fund (CARES ACT)$211,745.66 Federal 332.100 - National Wildlife Refuge $193,149.00 Federal 340.220 - Fire Protection Services $8,733.70 Federal 331.119 - CORONAVIRUS Relief Fund (CARES ACT)$1,884.95 Federal 331.118 - Department of Public Safety COVID-19 Funding $1,036.68 Federal 361.100 - Interest Earnings $1,260,509.97 Interest $1,931,940.12 361.100 - Interest Earnings $395,606.07 Interest 319.100 - Penalties & Interest $227,076.21 Interest 361.104 - Loan Interest $46,951.20 Interest 319.100 - Penalties & Interest $1,796.67 Interest 322.230 - Dog Licenses $1,079.00 Licensing $2,853.00 322.240 - Business License - Marijuana $1,000.00 Licensing 322.239 - Business License - Tobacco $300.00 Licensing 335.175 - Marijuana Licenses $300.00 Licensing 335.170 - Liquor License $174.00 Licensing 313.110 - Motor Vehicle Tax $215,537.60 Motor Vechicle $215,537.60 380.220 - Recycle Metals $28,577.60 Other $56,855.33 335.150 - Telephone & Electric $16,197.62 Other 363.210 - Land Sale Fund $10,168.00 Other 380.122 - Sale of Maps $828.92 Other 380.120 - Sale of Copies $691.25 Other 380.294 - Contributions $251.94 Other 380.130 - Dishonored Check Fee $75.00 Other 351.100 - Animal Control $55.00 Other 380.245 - Classroom Rental $10.00 Other 323.100 - Tobacco Excise Tax $388,276.23 Tobacco Sales Tax $388,276.23 323.110 - Marijuana Excise Tax $1,449.35 Other Sales Tax $1,449.35 322.110 - Building Permits $78,274.10 Permit $127,636.20 322.100 - Annual Use Permit $33,600.00 Permit 322.140 - Zoning Compliance Permit $5,790.00 Permit 322.180 - Electric Permit $4,060.30 Permit 322.190 - Plumbing Permit $2,061.80 Permit Pages 1 of 2 AGENDA ITEM #2.a. ARPA Funding Page 110 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification FY 2020 by sz 322.120 - Subdivision $1,900.00 Permit 322.200 - P & Z Review Fee $1,450.00 Permit 322.160 - Variance Fee $500.00 Permit 380.916 - Providence Lease $1,384,272.00 Rent $4,085,715.22 380.918 - LTC Lease $1,043,628.00 Rent 363.300 - NOAA Lease (through GSA)$699,427.68 Rent 363.100 - KIB $414,724.00 Rent 363.120 - KIBSD $205,320.00 Rent 363.110 - City of Kodiak $172,840.80 Rent 363.321 - Apartment Rent $49,560.06 Rent 363.320 - Fish & Game Lease $45,396.00 Rent 363.303 - Natural Resources Conservation (through GSA)$24,432.72 Rent 363.350 - Kodiak Regional Aquaculture Association $17,347.66 Rent 380.240 - Rental Income $14,400.00 Rent 363.140 - Borough Building - Annex $13,837.60 Rent 363.340 - KFRC Reception Revenue $438.70 Rent 380.190 - Land Leases $90.00 Rent 316.100 - Sea Products $1,170,360.02 Severance $2,355,128.09 335.130 - Fisheries Business Tax $718,306.93 Severance 335.132 - Business Fisheries & Landing Tax $210,076.14 Severance 363.500 - Gravel Sales $85,775.40 Severance 335.180 - Commercial Passenger Vessel Tax $54,220.00 Severance 317.110 - Bed Tax Revenue - On Road System $43,651.54 Severance 316.300 - Timber $40,996.71 Severance 317.120 - Bed Tax Revenue - Off Road System $19,177.02 Severance 316.200 - Mining - Gravel $12,564.33 Severance 335.190 - PERS on Behalf Payment ($22,374.47)State $3,196,502.76 335.200 - School Debt Reimbursement - Current $2,552,052.00 State 335.110 - State Community Assistance (formally State Revenue Sharing)$408,022.08 State 335.190 - PERS on Behalf Payment $164,687.17 State 334.100 - Various State Grants $38,940.68 State 314.200 - PILT - KIHA $18,583.38 State 314.210 - PILT - Alaska Housing $18,573.77 State 335.191 - PERS Forfeiture $10,520.95 State 331.102 - Division of Forestry Grant $7,497.20 State 311.100 - Real Property Tax $15,027,620.31 Taxes $16,751,413.89 311.200 - Personal Property Tax $1,694,693.58 Taxes 313.120 - Aircraft Tax $29,100.00 Taxes 340.170 - Dump Fee - Alaska Waste $2,994,266.55 User Charges $4,123,039.83 340.160 - Dump Fee - Customer $668,234.53 User Charges 340.171 - Dump Fee - USCG $375,409.80 User Charges 340.173 - Metals $63,130.40 User Charges 340.172 - Waste Screenings $21,998.55 User Charges $41,137,295.17 $41,137,295.17 $0.00 Pages 2 of 2 AGENDA ITEM #2.a. ARPA Funding Page 111 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 311.100 - Real Property Tax $13,985,294.00 $0.00 $13,985,294.00 ($34,168.76)$0.00 $15,027,620.31 ($1,042,326.31)107%$14,958,216.86 311.200 - Personal Property Tax $1,396,200.00 $0.00 $1,396,200.00 $0.00 $0.00 $1,694,693.58 ($298,493.58)121%$1,517,319.11 313.100 - Boat Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 313.110 - Motor Vehicle Tax $230,000.00 $0.00 $230,000.00 $84,094.44 $0.00 $215,537.60 $14,462.40 94%$220,392.44 313.120 - Aircraft Tax $27,000.00 $0.00 $27,000.00 $0.00 $0.00 $29,100.00 ($2,100.00)108%$30,200.00 314.100 - PILT - Federal $1,300,000.00 $0.00 $1,300,000.00 $1,574,354.00 $0.00 $1,614,634.00 ($314,634.00)124%$1,542,393.00 314.200 - PILT - KIHA $23,000.00 $0.00 $23,000.00 $0.00 $0.00 $18,583.38 $4,416.62 81%$22,227.38 314.210 - PILT - Alaska Housing $15,000.00 $0.00 $15,000.00 $18,573.77 $0.00 $18,573.77 ($3,573.77)124%$17,417.08 314.300 - PILT - State of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.100 - Sea Products $1,375,000.00 $0.00 $1,375,000.00 $168,989.38 $0.00 $1,170,360.02 $204,639.98 85%$1,163,238.06 316.110 - Fish Box Tax - Charter $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.200 - Mining - Gravel $4,000.00 $0.00 $4,000.00 $8,390.24 $0.00 $12,564.33 ($8,564.33)314%$5,182.78 316.300 - Timber $30,000.00 $0.00 $30,000.00 $13,437.60 $0.00 $40,996.71 ($10,996.71)137%$38,276.51 316.400 - Severance Taxes - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.100 - Bed Tax Revenues $105,000.00 $0.00 $105,000.00 $0.00 $0.00 $0.00 $105,000.00 0%($200.00) 317.110 - Bed Tax Revenue - On Road System $0.00 $0.00 $0.00 $2,650.29 $0.00 $43,651.54 ($43,651.54)+++$52,915.92 317.120 - Bed Tax Revenue - Off Road System $0.00 $0.00 $0.00 $211.72 $0.00 $19,177.02 ($19,177.02)+++$23,964.66 317.130 - Bed Tax Revenue - Larsen Bay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,890.00 319.100 - Penalties & Interest $200,000.00 $0.00 $200,000.00 $8,689.82 $0.00 $227,076.21 ($27,076.21)114%$289,221.44 322.100 - Annual Use Permit $33,600.00 $0.00 $33,600.00 $0.00 $0.00 $33,600.00 $0.00 100%$33,600.00 322.110 - Building Permits $47,700.00 $0.00 $47,700.00 $6,962.60 $0.00 $78,274.10 ($30,574.10)164%$99,553.45 322.120 - Subdivision $6,200.00 $0.00 $6,200.00 $300.00 $0.00 $1,900.00 $4,300.00 31%$6,765.00 322.130 - Conditional Use Permit $1,700.00 $0.00 $1,700.00 $0.00 $0.00 $0.00 $1,700.00 0%$900.00 322.140 - Zoning Compliance Permit $7,000.00 $0.00 $7,000.00 $210.00 $0.00 $5,790.00 $1,210.00 83%$6,190.00 322.150 - Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$100.00 Tuesday, March 29, 2022Pages 1 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 112 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 322.160 - Variance Fee $1,400.00 $0.00 $1,400.00 $0.00 $0.00 $500.00 $900.00 36%$1,750.00 322.170 - Zoning Change Fee $275.00 $0.00 $275.00 $0.00 $0.00 $0.00 $275.00 0%$0.00 322.180 - Electric Permit $3,600.00 $0.00 $3,600.00 $270.30 $0.00 $4,060.30 ($460.30)113%$4,445.50 322.190 - Plumbing Permit $2,400.00 $0.00 $2,400.00 $592.00 $0.00 $2,061.80 $338.20 86%$5,629.40 322.200 - P & Z Review Fee $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 $1,450.00 ($450.00)145%$900.00 322.210 - Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.230 - Dog Licenses $1,400.00 $0.00 $1,400.00 $1,079.00 $0.00 $1,079.00 $321.00 77%$1,608.00 322.239 - Business License - Tobacco $300.00 $0.00 $300.00 $0.00 $0.00 $300.00 $0.00 100%$400.00 322.240 - Business License - Marijuana $0.00 $0.00 $0.00 $0.00 $0.00 $1,000.00 ($1,000.00)+++$2,200.00 322.250 - Site Plan Review $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 323.100 - Tobacco Excise Tax $405,000.00 $0.00 $405,000.00 $113,560.20 $0.00 $388,276.23 $16,723.77 96%$423,979.28 323.110 - Marijuana Excise Tax $0.00 $0.00 $0.00 $0.00 $0.00 $1,449.35 ($1,449.35)+++$1,465.36 330.100 - Kodiak Arts Council Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.000 - Federal Government Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$336,241.35 331.100 - HUD - Transportation Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.102 - Division of Forestry Grant $0.00 $0.00 $0.00 $0.00 $0.00 $7,497.20 ($7,497.20)+++$2,230.85 331.110 - NOAA Grant - DEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.117 - American Rescue Plan 2021 (ARPA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.118 - Department of Public Safety COVID-19 Funding $0.00 $0.00 $0.00 $1,036.68 $0.00 $1,036.68 ($1,036.68)+++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $211,745.66 $0.00 $211,745.66 ($211,745.66)+++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.121 - Cadastral Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.124 - Dept of Homland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 332.100 - National Wildlife Refuge $180,000.00 $0.00 $180,000.00 $0.00 $0.00 $193,149.00 ($13,149.00)107%$222,000.00 Tuesday, March 29, 2022Pages 2 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 113 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 332.110 - National Forest Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.100 - Various State Grants $0.00 $0.00 $0.00 ($13,535.61)$0.00 $38,940.68 ($38,940.68)+++$15,249.62 334.110 - 2/86-307 KIH Design $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.112 - 8-588 Lilly Drive - Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.114 - DEC - Winter Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.116 - 000000000 - Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.118 - 90-12-05 Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.119 - 91-X-Zz Coastal Management Plan Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.122 - Salonie Creek Rifle Range $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.124 - LEPC Grant $15,500.00 ($15,500.00)$0.00 $0.00 $0.00 $0.00 $0.00 +++$16,144.09 334.125 - Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.126 - Waste Character $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.127 - Old Harbor Structure $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.128 - CMG Fed 377 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.129 - CMG Special Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.130 - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.131 - FY05 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.132 - FY06 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.153 - Pass III Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.155 - EOP Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.200 - Health & Social Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.202 - Mini Emergency Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.205 - Division of Disability $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.210 - Division of Family & Youth Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.215 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 3 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 114 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.220 - Division of Vocational Rehabilitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.230 - Alaska Youth Initative $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.231 - Kodiak Community Foundation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.233 - 3/92-009 KIH Equipment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.235 - KIH Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.237 - 8/92-076 Selief Lane / Von Scheele Way $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.240 - 6/92-012 Emergency Medical $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.241 - 6/92-014 Capital Phase I $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.242 - RDA / IFSP - Division of Community Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.243 - 4/93-037 Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.244 - 5/93-041 Bayside Fire $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.245 - 7/93-062 Capital Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.246 - 3/94-004 Hospital Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.247 - DHSS - Communty Support Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.248 - DHSS - Planning Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.249 - 94/597-1-001 High School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.250 - Disaster Relief - State $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.251 - DNR Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.252 - DCRA / RDA Mini-Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.340 - Fund 430.410 Revenue Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.352 - 95/597-1-001 Hgh School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.353 - 96/597-4-001 Smokey $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 4 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 115 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.354 - Energy Grant - PKIMC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.355 - Peterson (139)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.356 - DHSS - Hospital Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.357 - Clean Water - Karluk (142)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.358 - EVOSTC Project (143)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.359 - DNR - Island Lake Trail $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.360 - DNR - Monashka Park $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.361 - DNR - Ouzinkie Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.362 - Peterson Match II (168)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.363 - Hospital Match Grant II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.364 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.365 - MH Trust Authority $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.366 - Title 16 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.368 - Title 18 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.370 - Landfill Expansion Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.371 - Clean Water - Karluk (169)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.372 - Peterson Match II (179)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.376 - Oil Spill Response (184)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.380 - One Time State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.381 - Hospital Needs Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.382 - Anton Larsen (177)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.383 - Karluk Health (178)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.384 - CIAP Grant (03114)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.385 - FY03 School Upgrade (03116) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.386 - Chiniak Multiple Use (03118)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 5 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 116 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.387 - SHSGP 03-08 Homeland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.389 - Summit Bike Trail (06008)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.601 - School State Match (01100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.602 - School Capital Contribution (02108) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.625 - Volunteer Fire Assistance (VFA) Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.645 - FY04 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.646 - KHS Library Wing Retrofit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.647 - FY05 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.648 - Fisheries Research & Feasibility Study (02107) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.696 - School Facility (00100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.697 - Waste Management (164)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.698 - Island Lake Fish Passage (00103) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.699 - Tide Gate (00104)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.701 - FEMA Grant FG05993 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.702 - Project 05005 430 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.703 - Otmeloi Way (08005)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.900 - BMX Contributions (146)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $405,124.00 $0.00 $405,124.00 $0.00 $0.00 $408,022.08 ($2,898.08)101%$443,210.80 335.120 - Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.130 - Fisheries Business Tax $1,200,000.00 $0.00 $1,200,000.00 $0.00 $0.00 $718,306.93 $481,693.07 60%$1,816,530.38 335.132 - Business Fisheries & Landing Tax $12,000.00 $0.00 $12,000.00 $0.00 $0.00 $210,076.14 ($198,076.14)1,751%$184,559.55 Tuesday, March 29, 2022Pages 6 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 117 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 335.134 - Fisheries Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.140 - Amusement / Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.150 - Telephone & Electric $16,750.00 $0.00 $16,750.00 $16,197.62 $0.00 $16,197.62 $552.38 97%$16,560.89 335.160 - Wildland Fires $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.170 - Liquor License $0.00 $0.00 $0.00 $0.00 $0.00 $174.00 ($174.00)+++$0.00 335.171 - Tobacco License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.175 - Marijuana Licenses $500.00 $0.00 $500.00 $0.00 $0.00 $300.00 $200.00 60%$1,000.00 335.180 - Commercial Passenger Vessel Tax $40,000.00 $0.00 $40,000.00 $0.00 $0.00 $54,220.00 ($14,220.00)136%$42,752.50 335.181 - Commercial Passenger Vessel Fiscal Recovery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $111,256.00 $0.00 $111,256.00 $19,624.89 $0.00 $164,687.17 ($53,431.17)148%$151,237.10 335.191 - PERS Forfeiture $0.00 $0.00 $0.00 $0.00 $0.00 $10,520.95 ($10,520.95)+++$0.00 335.200 - School Debt Reimbursement - Current $5,263,053.00 $0.00 $5,263,053.00 ($167.00)$0.00 $2,552,052.00 $2,711,001.00 48%$5,226,069.00 335.210 - School Debt Reimbursement - 2 Year Lag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.220 - Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.220 - Fire Protection Services $16,700.00 $0.00 $16,700.00 $0.00 $0.00 $8,733.70 $7,966.30 52%$16,700.51 341.100 - Client Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.105 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.107 - KIBSD Registration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.110 - Private Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.115 - Campus $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.120 - Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.125 - Veterans Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 7 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 118 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 341.130 - USCG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.135 - Vocational Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.140 - Division of Developmental Disabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.145 - Division of Corrections $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.150 - Disability Determination $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.155 - City Contract $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.160 - CSP Consultation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.165 - Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.900 - Discount / Low Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.910 - Prior Year Revenue Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.920 - Recovery of Doubtful Accounts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.100 - Transportation Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.110 - Advertisng Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.200 - Senior Citizens of Kodiak - HUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.210 - Senior Citizens of Kodiak - Title 16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.220 - Senior Citizens of Kodiak - Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 351.100 - Animal Control $150.00 $0.00 $150.00 $0.00 $0.00 $55.00 $95.00 37%$0.00 351.120 - Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 355.100 - Special Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.100 - Interest Earnings $815,250.00 $0.00 $815,250.00 $91,474.59 $0.00 $1,260,509.97 ($445,259.97)155%$1,325,770.06 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$5,000.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($61,501.42)$0.00 $193,638.45 ($193,638.45)+++$870,395.57 363.100 - KIB $414,724.00 $0.00 $414,724.00 $34,560.33 $0.00 $414,724.00 $0.00 100%$414,724.00 363.110 - City of Kodiak $152,988.00 $0.00 $152,988.00 $0.00 $0.00 $172,840.80 ($19,852.80)113%$152,988.00 Tuesday, March 29, 2022Pages 8 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 119 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 363.120 - KIBSD $221,232.00 ($15,912.00)$205,320.00 $16,844.80 $0.00 $205,320.00 $0.00 100%$221,232.00 363.130 - KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.140 - Borough Building - Annex $18,792.00 ($4,954.00)$13,838.00 $1,633.20 $0.00 $13,837.60 $0.40 100%$18,792.00 363.145 - Kodiak Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.150 - Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.160 - Community & Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.170 - Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.180 - Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.190 - Daycare Assistance Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.200 - Chiniak Housing Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.210 - Land Sale Fund $10,167.00 $0.00 $10,167.00 $847.33 $0.00 $10,168.00 ($1.00)100%$10,168.00 363.500 - Gravel Sales $8,000.00 $0.00 $8,000.00 $85,775.40 $0.00 $85,775.40 ($77,775.40)1,072%$11,048.80 371.100 - Land Sale - Principal $18,750.00 $0.00 $18,750.00 $1,593.54 $0.00 $16,762.41 $1,987.59 89%$58,725.40 371.105 - Land Sale - Cash Discount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.110 - Land Sale - Interest $16,900.00 $0.00 $16,900.00 $901.46 $0.00 $12,139.59 $4,760.41 72%$17,950.16 371.120 - Land Sale - Fees & Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.130 - Land Sale - Title Search $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.140 - Land Sale - Attorney Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.110 - Jury Duty $200.00 $0.00 $200.00 $0.00 $0.00 $300.00 ($100.00)150%$300.00 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $691.25 ($691.25)+++$0.00 380.122 - Sale of Maps $1,200.00 $0.00 $1,200.00 $0.00 $0.00 $828.92 $371.08 69%$1,458.32 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.130 - Dishonored Check Fee $150.00 $0.00 $150.00 $0.00 $0.00 $75.00 $75.00 50%$245.00 380.140 - Daycare - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.150 - Local Electric / Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 9 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 120 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.170 - Other $3,000.00 $0.00 $3,000.00 $521,889.83 $0.00 $743,145.41 ($740,145.41)24,772%$78,367.21 380.180 - Abandoned Vehicle Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $80.00 $0.00 $80.00 $0.00 $0.00 $90.00 ($10.00)113%$80.00 380.200 - Switchboard Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.210 - Emergency Medical Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.220 - Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.240 - Rental Income $10,000.00 $0.00 $10,000.00 $0.00 $0.00 $14,400.00 ($4,400.00)144%$14,400.00 380.245 - Classroom Rental $0.00 $0.00 $0.00 $0.00 $0.00 $10.00 ($10.00)+++$0.00 380.247 - Instruction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.250 - Administration Fee / Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $13,006.70 ($13,006.70)+++$30,000.00 380.261 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $594.82 ($594.82)+++$4,215.10 380.270 - Passport Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.280 - IBEW Reimbursement $0.00 $0.00 $0.00 $2,393.64 $0.00 $2,393.64 ($2,393.64)+++$0.00 380.282 - Chamber of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.290 - Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.291 - Chiniak Library Tsunami Shelter Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.900 - Exxon Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.902 - Exxon - Winter Shore Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.910 - Manville Settlement Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.922 - Old Harbor Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 10 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 121 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.924 - Mapco - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.925 - CTA - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.927 - Federal Grant Revenue $0.00 $0.00 $0.00 $137,050.41 $0.00 $255,956.96 ($255,956.96)+++$0.00 380.928 - DOT / PF Smokeys Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.929 - Kodiak Clean Lakes Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.930 - DOE Hospital Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.931 - NOAA Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.932 - School District Project Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $501,502.00 $592,191.00 $1,093,693.00 $0.00 $0.00 $0.00 $1,093,693.00 0%$0.00 389.201 - CHC Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.000 - Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $13,000.00 $0.00 $13,000.00 $100,000.00 $0.00 $113,000.00 ($100,000.00)869%$265,200.00 391.120 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.140 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.201 - Education Support $0.00 $0.00 $0.00 $0.00 $0.00 $1,632,815.00 ($1,632,815.00)+++$0.00 391.205 - Daycare Assistance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $100,000.00 $0.00 $100,000.00 ($100,000.00)+++$0.00 391.220 - Building & Grounds $0.00 $0.00 $0.00 $125,000.00 $0.00 $225,000.00 ($225,000.00)+++$165,000.00 391.225 - Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.230 - Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.240 - Womens Bay Road Service District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$20,000.00 391.242 - Service District #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.250 - Fire Protection Area #1 $0.00 $0.00 $0.00 $350,000.00 $0.00 $355,000.00 ($355,000.00)+++$125,000.00 Tuesday, March 29, 2022Pages 11 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 122 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.252 - Womens Bay Fire Department $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$25,000.00 391.254 - Airport Fire District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.263 - Trinity Acres Paving $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.270 - Oil Spill Disaster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.276 - Facilities Fund $5,000.00 $830,105.00 $835,105.00 $0.00 $0.00 $835,191.00 ($86.00)100%$787,982.00 391.299 - KIBSD $0.00 $0.00 $0.00 $77,078.69 $0.00 $77,078.69 ($77,078.69)+++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$142,177.00 391.305 - Debt Service - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.310 - Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.420 - Capital Projects - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.430 - Capital Projects - Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.432 - Capital Projects - (Grants)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.440 - Major Maint - School Building $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.450 - Capital Projects as of FY10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.469 - Renewal & Replacement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$576,387.00 391.495 - Capital Projects- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.530 - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $50,000.00 $0.00 $160,000.00 ($160,000.00)+++$178,000.00 391.540 - Hospital $0.00 $0.00 $0.00 $200,000.00 $0.00 $450,000.00 ($450,000.00)+++$100,000.00 391.555 - KFRC $0.00 $0.00 $0.00 $110,000.00 $0.00 $210,000.00 ($210,000.00)+++$180,000.00 Tuesday, March 29, 2022Pages 12 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 123 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.600 - Management Information Services (MIS) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.100 - Sale / General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,815.00 393.100 - Proceeds of Loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.101 - Proceeds - 1986 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.102 - Proceeds - 1993 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.103 - Proceeds - 1994 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.104 - Revenue Anticipation Note $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.105 - Signet Lease Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.107 - Murdock Charity Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.108 - Proceeds - 1998 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.109 - Proceeds - 2009 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.110 - Proceeds - 2012 Two Refunding Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.200 - Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.400 - Proceeds - 2000F Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.510 - Proceeds - 2000E Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.512 - Proceeds - 2004A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.513 - Proceeds - 2004B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.514 - Proceeds - 2008 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.515 - Proceeds - 2011 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.516 - Proceeds - 2013 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.517 - Proceeds - 2014 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.518 - Proceeds - 2015A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.519 - Proceeds - 2015B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.520 - Proceeds - 2016 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.522 - Proceeds - 2018 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$550,000.00 393.523 - Proceeds - 2020A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 13 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 124 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 393.524 - Proceeds - 2020B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 A - Governmental Funds Net Totals: $28,674,037.00 $1,385,930.00 $30,059,967.00 $4,149,640.64 $0.00 $32,823,317.67 ($2,763,350.67)$35,318,048.49 B - Proprietary Funds Revenue 319.100 - Penalties & Interest $4,000.00 $0.00 $4,000.00 $871.35 $0.00 $1,796.67 $2,203.33 45%$4,911.86 322.222 - Licenses & Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $1,884.95 $0.00 $1,884.95 ($1,884.95)+++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.300 - 4/87-456 Water & Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.378 - Landfill Loan Subsidy $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $43,542.00 $0.00 $43,542.00 ($66,106.96)$0.00 ($22,374.47)$65,916.47 -51%$27,360.34 335.211 - Critical Access Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.110 - Water Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.120 - Sewer Treatment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.130 - Borough Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.140 - City Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.150 - Commercial Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.155 - Construction Dumpster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.160 - Dump Fee - Customer $1,096,160.00 $0.00 $1,096,160.00 $45,765.86 $0.00 $668,234.53 $427,925.47 61%$992,695.71 340.170 - Dump Fee - Alaska Waste $2,948,310.00 $0.00 $2,948,310.00 $301,117.70 $0.00 $2,994,266.55 ($45,956.55)102%$3,000,793.70 340.171 - Dump Fee - USCG $355,630.00 $0.00 $355,630.00 $40,547.85 $0.00 $375,409.80 ($19,779.80)106%$372,774.85 Tuesday, March 29, 2022Pages 14 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 125 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 340.172 - Waste Screenings $22,578.00 $0.00 $22,578.00 $1,817.70 $0.00 $21,998.55 $579.45 97%$22,485.70 340.173 - Metals $37,782.00 $0.00 $37,782.00 $2,781.30 $0.00 $63,130.40 ($25,348.40)167%$47,021.70 340.175 - Revenue Over Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.180 - Customer Installments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.190 - Fee - Connect / Disconnect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.300 - Fees - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.105 - Borough Mayor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.110 - Borough Clerk $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.120 - Finance Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.130 - Assessing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.135 - Engineering / Facilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.140 - Community Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.142 - Building Inspection Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.165 - General Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.180 - School District Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.185 - Health & Sanitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.204 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.205 - Daycare Assistance Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.211 - MH School Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.231 - Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.530 - Solid Waste Disposal Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.540 - Hospital Enterprise $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 345.540 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 15 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 126 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 361.100 - Interest Earnings $122,000.00 $0.00 $122,000.00 $24,585.70 $0.00 $395,606.07 ($273,606.07)324%$382,495.68 361.102 - Interest Interfund Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.104 - Loan Interest $46,951.00 $0.00 $46,951.00 $3,748.42 $0.00 $46,951.20 ($0.20)100%$51,154.99 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.120 - Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($16,445.08)$0.00 $48,279.05 ($48,279.05)+++$239,759.93 363.300 - NOAA Lease (through GSA)$699,427.00 $0.00 $699,427.00 $58,285.64 $0.00 $699,427.68 ($0.68)100%$699,427.69 363.301 - NOAA Loan Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.302 - GSA Lease 2 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.303 - Natural Resources Conservation (through GSA) $24,430.00 $0.00 $24,430.00 $2,036.06 $0.00 $24,432.72 ($2.72)100%$24,432.72 363.304 - NOAA COVID-19 Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.310 - National Park Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.312 - KIBSD Lease for Office & Lab $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.320 - Fish & Game Lease $60,528.00 $0.00 $60,528.00 ($15,132.00)$0.00 $45,396.00 $15,132.00 75%$60,566.00 363.321 - Apartment Rent $0.00 $0.00 $0.00 $4,211.50 $0.00 $49,560.06 ($49,560.06)+++$6,194.75 363.330 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$8,082.33 363.340 - KFRC Reception Revenue $750.00 $0.00 $750.00 $0.00 $0.00 $438.70 $311.30 58%$693.26 363.350 - Kodiak Regional Aquaculture Association $14,982.00 $0.00 $14,982.00 $0.00 $0.00 $17,347.66 ($2,365.66)116%$20,501.78 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.126 - Sale of Books $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.170 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.215 - Customer Charges $250,000.00 $0.00 $250,000.00 $59,488.82 $0.00 $295,447.17 ($45,447.17)118%$300,078.01 Tuesday, March 29, 2022Pages 16 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 127 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 380.220 - Recycle Metals $20,000.00 $0.00 $20,000.00 $6,388.80 $0.00 $28,577.60 ($8,577.60)143%$29,464.40 380.222 - Recycle Non-Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.224 - Recycling Rebate $300.00 $0.00 $300.00 $0.00 $0.00 $0.00 $300.00 0%$149.77 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.292 - MRI Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.294 - Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $251.94 ($251.94)+++$268.00 380.912 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.916 - Providence Lease $1,384,272.00 $0.00 $1,384,272.00 $115,356.00 $0.00 $1,384,272.00 $0.00 100%$1,384,272.00 380.917 - Kodiak Healthcare Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.918 - LTC Lease $1,043,628.00 $0.00 $1,043,628.00 $86,969.00 $0.00 $1,043,628.00 $0.00 100%$1,043,628.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $1,691,913.00 $460,000.00 $2,151,913.00 $0.00 $0.00 $0.00 $2,151,913.00 0%$0.00 389.105 - Use of Retained Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.110 - Amortization / Aid in Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.200 - Gain / Hospital Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.300 - Administration Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.130 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.277 - Tourism Development $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $45,000.00 $0.00 100%$45,000.00 391.290 - Fern Fuller Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 17 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 128 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.490 - Capital Projects - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.300 - Gain / Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.106 - NBA Equipment Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.521 - Proceeds from Advanced Refunding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $85,015.00 $0.00 $85,015.00 $85,014.67 $0.00 $85,014.67 $0.33 100%$85,015.00 396.100 - Change in PERS from an Agent Employer to Multiple Employers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 B - Proprietary Funds Net Totals: $9,997,198.00 $460,000.00 $10,457,198.00 $743,187.28 $0.00 $8,313,977.50 $2,143,220.50 $8,849,228.17 Revenue Grand Totals: $38,671,235.00 $1,845,930.00 $40,517,165.00 $4,892,827.92 $0.00 $41,137,295.17 ($620,130.17)102%$44,167,276.66 Grand Totals:$38,671,235.00 $1,845,930.00 $40,517,165.00 $4,892,827.92 $0.00 $41,137,295.17 ($620,130.17)$44,167,276.66 Tuesday, March 29, 2022Pages 18 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 06/30/2020 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 129 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification As of 12/31/2019 by sz Account Classification Adopted BudgetYTD Transactions 380.110 - Jury Duty $300.00 Excluded $1,406,906.88 380.170 - Other $218,438.23 Exlcuded 361.300 - Change in Fair Market Value ($616.00)Excluded 361.300 - Change in Fair Market Value $1,375.95 Excluded 371.110 - Land Sale - Interest $6,197.57 Excluded 371.100 - Land Sale - Principal $8,180.43 Excluded 380.260 - Legal & Collection Fee Reimbursement $10,594.70 Excluded 391.250 - Fire Protection #1 $5,000.00 Excluded Transfers 391.100 - General Fund $13,000.00 Excluded Transfers 391.277 - Transfer in Tourism Development $45,000.00 Excluded Transfers 391.220 - Building & Grounds $100,000.00 Excluded Transfers 391.555 - KFRC $100,000.00 Excluded Transfers 391.530 - Solid Waste Disposal $110,000.00 Excluded Transfers 391.540 - Hospital $250,000.00 Excluded Transfers 391.276 - Facilities Fund $539,436.00 Excluded Transfers 380.215 - Customer Charges $112,348.68 Pass thru to COK $112,348.68 GFOA Calc Listed in Water Supply 340.220 - Fire Protection Services $8,733.70 Federal $49,013.70 314.100 - PILT - Federal $40,280.00 Federal 319.100 - Penalties & Interest $305.53 Interest $1,071,374.35 361.104 - Loan Interest $24,010.31 Interest 319.100 - Penalties & Interest $163,198.99 Interest 361.100 - Interest Earnings $199,587.06 Interest 361.100 - Interest Earnings $684,272.46 Interest 335.170 - Liquor License $174.00 Licensing $1,774.00 322.239 - Business License - Tobacco $300.00 Licensing 335.175 - Marijuana Licenses $300.00 Licensing 322.240 - Business License - Marijuana $1,000.00 Licensing 380.245 - Classroom Rental $10.00 Other $21,799.61 380.130 - Dishonored Check Fee $25.00 Other 380.294 - Contributions $251.94 Other 380.120 - Sale of Copies $667.50 Other 380.122 - Sale of Maps $774.35 Other 363.210 - Land Sale Fund $5,084.02 Other 380.220 - Recycle Metals $14,986.80 Other 313.110 - Motor Vehicle Tax $56,313.20 Motor Vechicle $56,313.20 323.110 - Marijuana Excise Tax $1,449.35 Other Sales Tax $1,449.35 323.100 - Tobacco Excise Tax $107,696.84 Tobacco Sales Tax $107,696.84 322.160 - Variance Fee $250.00 Permit $89,365.26 322.200 - P & Z Review Fee $450.00 Permit 322.190 - Plumbing Permit $1,109.80 Permit 322.120 - Subdivision $1,350.00 Permit 322.180 - Electric Permit $2,670.00 Permit 322.140 - Zoning Compliance Permit $3,810.00 Permit 322.100 - Annual Use Permit $33,600.00 Permit 322.110 - Building Permits $46,125.46 Permit 380.190 - Land Leases $90.00 Rent $2,079,556.07 363.340 - KFRC Reception Revenue $331.70 Rent 363.140 - Borough Building - Annex $7,742.00 Rent 363.350 - Kodiak Regional Aquaculture Association $7,885.30 Rent Pages 1 of 2 AGENDA ITEM #2.a. ARPA Funding Page 130 of 314 Kodiak Island BoroughRevenue Budget by Fund Category ReportRevenue by Account Classification As of 12/31/2019 by sz 380.240 - Rental Income $8,400.00 Rent 363.303 - Natural Resources Conservation (through GSA)$12,216.36 Rent 363.321 - Apartment Rent $20,665.25 Rent 363.320 - Fish & Game Lease $60,528.00 Rent 363.110 - City of Kodiak $86,420.40 Rent 363.120 - KIBSD $104,251.20 Rent 363.100 - KIB $207,362.02 Rent 363.300 - NOAA Lease (through GSA)$349,713.84 Rent 380.918 - LTC Lease $521,814.00 Rent 380.916 - Providence Lease $692,136.00 Rent 316.200 - Mining - Gravel $1,185.42 Severance $1,548,897.94 316.300 - Timber $11,984.17 Severance 317.120 - Bed Tax Revenue - Off Road System $13,917.90 Severance 317.110 - Bed Tax Revenue - On Road System $33,146.33 Severance 335.132 - Business Fisheries & Landing Tax $98,934.73 Severance 335.130 - Fisheries Business Tax $693,326.29 Severance 316.100 - Sea Products $696,403.10 Severance 335.191 - PERS Forfeiture $6,511.11 State $1,928,747.76 314.200 - PILT - KIHA $18,583.38 State 335.190 - PERS on Behalf Payment $21,916.05 State 334.100 - Various State Grants $49,056.66 State 335.190 - PERS on Behalf Payment $77,383.48 State 335.110 - State Community Assistance (formally State Revenue Sharing)$408,022.08 State 335.200 - School Debt Reimbursement - Current $1,347,275.00 State 313.120 - Aircraft Tax $29,100.00 Taxes $16,787,807.56 311.200 - Personal Property Tax $1,694,693.58 Taxes 311.100 - Real Property Tax $15,064,013.98 Taxes 340.172 - Waste Screenings $9,544.75 User Charges $2,194,200.57 340.173 - Metals $36,591.25 User Charges 340.171 - Dump Fee - USCG $190,048.20 User Charges 340.160 - Dump Fee - Customer $350,855.67 User Charges 340.170 - Dump Fee - Alaska Waste $1,607,160.70 User Charges $27,457,251.77 $27,457,251.77 Pages 2 of 2 AGENDA ITEM #2.a. ARPA Funding Page 131 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 311.100 - Real Property Tax $13,985,294.00 $0.00 $13,985,294.00 $0.00 $0.00 $15,064,013.98 ($1,078,719.98)108%$14,958,216.86 311.200 - Personal Property Tax $1,396,200.00 $0.00 $1,396,200.00 $0.00 $0.00 $1,694,693.58 ($298,493.58)121%$1,517,319.11 313.100 - Boat Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 313.110 - Motor Vehicle Tax $230,000.00 $0.00 $230,000.00 $7,961.68 $0.00 $56,313.20 $173,686.80 24%$220,392.44 313.120 - Aircraft Tax $27,000.00 $0.00 $27,000.00 $0.00 $0.00 $29,100.00 ($2,100.00)108%$30,200.00 314.100 - PILT - Federal $1,300,000.00 $0.00 $1,300,000.00 $0.00 $0.00 $40,280.00 $1,259,720.00 3%$1,542,393.00 314.200 - PILT - KIHA $23,000.00 $0.00 $23,000.00 $0.00 $0.00 $18,583.38 $4,416.62 81%$22,227.38 314.210 - PILT - Alaska Housing $15,000.00 $0.00 $15,000.00 $0.00 $0.00 $0.00 $15,000.00 0%$17,417.08 314.300 - PILT - State of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.100 - Sea Products $1,375,000.00 $0.00 $1,375,000.00 $0.00 $0.00 $696,403.10 $678,596.90 51%$1,163,238.06 316.110 - Fish Box Tax - Charter $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 316.200 - Mining - Gravel $4,000.00 $0.00 $4,000.00 $0.00 $0.00 $1,185.42 $2,814.58 30%$5,182.78 316.300 - Timber $30,000.00 $0.00 $30,000.00 $50.00 $0.00 $11,984.17 $18,015.83 40%$38,276.51 316.400 - Severance Taxes - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 317.100 - Bed Tax Revenues $105,000.00 $0.00 $105,000.00 $0.00 $0.00 $0.00 $105,000.00 0%($200.00) 317.110 - Bed Tax Revenue - On Road System $0.00 $0.00 $0.00 $11.76 $0.00 $33,146.33 ($33,146.33)+++$52,915.92 317.120 - Bed Tax Revenue - Off Road System $0.00 $0.00 $0.00 $646.80 $0.00 $13,917.90 ($13,917.90)+++$23,964.66 317.130 - Bed Tax Revenue - Larsen Bay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,890.00 319.100 - Penalties & Interest $200,000.00 $0.00 $200,000.00 $46,185.95 $0.00 $163,198.99 $36,801.01 82%$289,221.44 322.100 - Annual Use Permit $33,600.00 $0.00 $33,600.00 $0.00 $0.00 $33,600.00 $0.00 100%$33,600.00 322.110 - Building Permits $47,700.00 $0.00 $47,700.00 $1,491.50 $0.00 $46,125.46 $1,574.54 97%$99,553.45 322.120 - Subdivision $6,200.00 $0.00 $6,200.00 $900.00 $0.00 $1,350.00 $4,850.00 22%$6,765.00 322.130 - Conditional Use Permit $1,700.00 $0.00 $1,700.00 $0.00 $0.00 $0.00 $1,700.00 0%$900.00 322.140 - Zoning Compliance Permit $7,000.00 $0.00 $7,000.00 $240.00 $0.00 $3,810.00 $3,190.00 54%$6,190.00 322.150 - Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$100.00 Tuesday, March 29, 2022Pages 1 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 132 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 322.160 - Variance Fee $1,400.00 $0.00 $1,400.00 $0.00 $0.00 $250.00 $1,150.00 18%$1,750.00 322.170 - Zoning Change Fee $275.00 $0.00 $275.00 $0.00 $0.00 $0.00 $275.00 0%$0.00 322.180 - Electric Permit $3,600.00 $0.00 $3,600.00 $60.00 $0.00 $2,670.00 $930.00 74%$4,445.50 322.190 - Plumbing Permit $2,400.00 $0.00 $2,400.00 $212.00 $0.00 $1,109.80 $1,290.20 46%$5,629.40 322.200 - P & Z Review Fee $1,000.00 $0.00 $1,000.00 $350.00 $0.00 $450.00 $550.00 45%$900.00 322.210 - Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 322.230 - Dog Licenses $1,400.00 $0.00 $1,400.00 $0.00 $0.00 $0.00 $1,400.00 0%$1,608.00 322.239 - Business License - Tobacco $300.00 $0.00 $300.00 $200.00 $0.00 $300.00 $0.00 100%$400.00 322.240 - Business License - Marijuana $0.00 $0.00 $0.00 $0.00 $0.00 $1,000.00 ($1,000.00)+++$2,200.00 322.250 - Site Plan Review $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 323.100 - Tobacco Excise Tax $405,000.00 $0.00 $405,000.00 $0.00 $0.00 $107,696.84 $297,303.16 27%$423,979.28 323.110 - Marijuana Excise Tax $0.00 $0.00 $0.00 $1,449.35 $0.00 $1,449.35 ($1,449.35)+++$1,465.36 330.100 - Kodiak Arts Council Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.000 - Federal Government Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$336,241.35 331.100 - HUD - Transportation Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.102 - Division of Forestry Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$2,230.85 331.110 - NOAA Grant - DEC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.117 - American Rescue Plan 2021 (ARPA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.118 - Department of Public Safety COVID-19 Funding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.121 - Cadastral Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.124 - Dept of Homland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 332.100 - National Wildlife Refuge $180,000.00 $0.00 $180,000.00 $0.00 $0.00 $0.00 $180,000.00 0%$222,000.00 Tuesday, March 29, 2022Pages 2 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 133 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 332.110 - National Forest Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.100 - Various State Grants $0.00 $0.00 $0.00 $0.00 $0.00 $49,056.66 ($49,056.66)+++$15,249.62 334.110 - 2/86-307 KIH Design $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.112 - 8-588 Lilly Drive - Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.114 - DEC - Winter Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.116 - 000000000 - Oil Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.118 - 90-12-05 Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.119 - 91-X-Zz Coastal Management Plan Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.122 - Salonie Creek Rifle Range $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.124 - LEPC Grant $15,500.00 ($15,500.00)$0.00 $0.00 $0.00 $0.00 $0.00 +++$16,144.09 334.125 - Coastal Management Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.126 - Waste Character $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.127 - Old Harbor Structure $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.128 - CMG Fed 377 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.129 - CMG Special Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.130 - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.131 - FY05 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.132 - FY06 Pre-Disaster Mitigation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.153 - Pass III Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.155 - EOP Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.200 - Health & Social Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.202 - Mini Emergency Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.205 - Division of Disability $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.210 - Division of Family & Youth Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.215 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 3 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 134 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.220 - Division of Vocational Rehabilitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.230 - Alaska Youth Initative $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.231 - Kodiak Community Foundation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.233 - 3/92-009 KIH Equipment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.235 - KIH Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.237 - 8/92-076 Selief Lane / Von Scheele Way $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.240 - 6/92-012 Emergency Medical $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.241 - 6/92-014 Capital Phase I $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.242 - RDA / IFSP - Division of Community Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.243 - 4/93-037 Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.244 - 5/93-041 Bayside Fire $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.245 - 7/93-062 Capital Phase II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.246 - 3/94-004 Hospital Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.247 - DHSS - Communty Support Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.248 - DHSS - Planning Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.249 - 94/597-1-001 High School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.250 - Disaster Relief - State $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.251 - DNR Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.252 - DCRA / RDA Mini-Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.340 - Fund 430.410 Revenue Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.352 - 95/597-1-001 Hgh School Phase IV $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.353 - 96/597-4-001 Smokey $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 4 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 135 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.354 - Energy Grant - PKIMC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.355 - Peterson (139)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.356 - DHSS - Hospital Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.357 - Clean Water - Karluk (142)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.358 - EVOSTC Project (143)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.359 - DNR - Island Lake Trail $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.360 - DNR - Monashka Park $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.361 - DNR - Ouzinkie Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.362 - Peterson Match II (168)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.363 - Hospital Match Grant II $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.364 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.365 - MH Trust Authority $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.366 - Title 16 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.368 - Title 18 Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.370 - Landfill Expansion Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.371 - Clean Water - Karluk (169)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.372 - Peterson Match II (179)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.376 - Oil Spill Response (184)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.380 - One Time State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.381 - Hospital Needs Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.382 - Anton Larsen (177)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.383 - Karluk Health (178)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.384 - CIAP Grant (03114)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.385 - FY03 School Upgrade (03116) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.386 - Chiniak Multiple Use (03118)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 5 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 136 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 334.387 - SHSGP 03-08 Homeland Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.389 - Summit Bike Trail (06008)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.601 - School State Match (01100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.602 - School Capital Contribution (02108) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.625 - Volunteer Fire Assistance (VFA) Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.645 - FY04 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.646 - KHS Library Wing Retrofit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.647 - FY05 Homeland Security Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.648 - Fisheries Research & Feasibility Study (02107) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.696 - School Facility (00100)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.697 - Waste Management (164)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.698 - Island Lake Fish Passage (00103) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.699 - Tide Gate (00104)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.701 - FEMA Grant FG05993 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.702 - Project 05005 430 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.703 - Otmeloi Way (08005)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.900 - BMX Contributions (146)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $405,124.00 $0.00 $405,124.00 $0.00 $0.00 $408,022.08 ($2,898.08)101%$443,210.80 335.120 - Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.130 - Fisheries Business Tax $1,200,000.00 $0.00 $1,200,000.00 $0.00 $0.00 $693,326.29 $506,673.71 58%$1,816,530.38 335.132 - Business Fisheries & Landing Tax $12,000.00 $0.00 $12,000.00 $0.00 $0.00 $98,934.73 ($86,934.73)824%$184,559.55 Tuesday, March 29, 2022Pages 6 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 137 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 335.134 - Fisheries Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.140 - Amusement / Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.150 - Telephone & Electric $16,750.00 $0.00 $16,750.00 $0.00 $0.00 $0.00 $16,750.00 0%$16,560.89 335.160 - Wildland Fires $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.170 - Liquor License $0.00 $0.00 $0.00 $0.00 $0.00 $174.00 ($174.00)+++$0.00 335.171 - Tobacco License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.175 - Marijuana Licenses $500.00 $0.00 $500.00 $0.00 $0.00 $300.00 $200.00 60%$1,000.00 335.180 - Commercial Passenger Vessel Tax $40,000.00 $0.00 $40,000.00 $0.00 $0.00 $0.00 $40,000.00 0%$42,752.50 335.181 - Commercial Passenger Vessel Fiscal Recovery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $111,256.00 $0.00 $111,256.00 $11,802.82 $0.00 $77,383.48 $33,872.52 70%$151,237.10 335.191 - PERS Forfeiture $0.00 $0.00 $0.00 $6,511.11 $0.00 $6,511.11 ($6,511.11)+++$0.00 335.200 - School Debt Reimbursement - Current $5,263,053.00 $0.00 $5,263,053.00 $174,927.00 $0.00 $1,347,275.00 $3,915,778.00 26%$5,226,069.00 335.210 - School Debt Reimbursement - 2 Year Lag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.220 - Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.220 - Fire Protection Services $16,700.00 $0.00 $16,700.00 $0.00 $0.00 $8,733.70 $7,966.30 52%$16,700.51 341.100 - Client Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.105 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.107 - KIBSD Registration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.110 - Private Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.115 - Campus $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.120 - Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.125 - Veterans Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 7 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 138 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 341.130 - USCG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.135 - Vocational Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.140 - Division of Developmental Disabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.145 - Division of Corrections $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.150 - Disability Determination $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.155 - City Contract $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.160 - CSP Consultation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.165 - Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.900 - Discount / Low Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.910 - Prior Year Revenue Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 341.920 - Recovery of Doubtful Accounts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.100 - Transportation Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.110 - Advertisng Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.200 - Senior Citizens of Kodiak - HUD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.210 - Senior Citizens of Kodiak - Title 16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 346.220 - Senior Citizens of Kodiak - Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 351.100 - Animal Control $150.00 $0.00 $150.00 $0.00 $0.00 $0.00 $150.00 0%$0.00 351.120 - Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 355.100 - Special Assessments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.100 - Interest Earnings $815,250.00 $0.00 $815,250.00 $107,109.67 $0.00 $684,272.46 $130,977.54 84%$1,325,770.06 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$5,000.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($16,737.23)$0.00 $1,375.95 ($1,375.95)+++$870,395.57 363.100 - KIB $414,724.00 $0.00 $414,724.00 $34,560.33 $0.00 $207,362.02 $207,361.98 50%$414,724.00 363.110 - City of Kodiak $152,988.00 $0.00 $152,988.00 $14,403.40 $0.00 $86,420.40 $66,567.60 56%$152,988.00 Tuesday, March 29, 2022Pages 8 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 139 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 363.120 - KIBSD $221,232.00 ($15,912.00)$205,320.00 $16,844.80 $0.00 $104,251.20 $101,068.80 51%$221,232.00 363.130 - KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.140 - Borough Building - Annex $18,792.00 ($4,954.00)$13,838.00 $1,115.60 $0.00 $7,742.00 $6,096.00 56%$18,792.00 363.145 - Kodiak Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.150 - Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.160 - Community & Regional Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.170 - Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.180 - Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.190 - Daycare Assistance Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.200 - Chiniak Housing Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.210 - Land Sale Fund $10,167.00 $0.00 $10,167.00 $847.33 $0.00 $5,084.02 $5,082.98 50%$10,168.00 363.500 - Gravel Sales $8,000.00 $0.00 $8,000.00 $0.00 $0.00 $0.00 $8,000.00 0%$11,048.80 371.100 - Land Sale - Principal $18,750.00 $0.00 $18,750.00 $1,452.39 $0.00 $8,180.43 $10,569.57 44%$58,725.40 371.105 - Land Sale - Cash Discount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.110 - Land Sale - Interest $16,900.00 $0.00 $16,900.00 $919.61 $0.00 $6,197.57 $10,702.43 37%$17,950.16 371.120 - Land Sale - Fees & Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.130 - Land Sale - Title Search $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 371.140 - Land Sale - Attorney Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.110 - Jury Duty $200.00 $0.00 $200.00 $75.00 $0.00 $300.00 ($100.00)150%$300.00 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $667.50 ($667.50)+++$0.00 380.122 - Sale of Maps $1,200.00 $0.00 $1,200.00 $54.57 $0.00 $774.35 $425.65 65%$1,458.32 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.130 - Dishonored Check Fee $150.00 $0.00 $150.00 $0.00 $0.00 $25.00 $125.00 17%$245.00 380.140 - Daycare - Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.150 - Local Electric / Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 9 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 140 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.170 - Other $3,000.00 $0.00 $3,000.00 $145,093.82 $0.00 $218,438.23 ($215,438.23)7,281%$78,367.21 380.180 - Abandoned Vehicle Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $80.00 $0.00 $80.00 $10.00 $0.00 $90.00 ($10.00)113%$80.00 380.200 - Switchboard Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.210 - Emergency Medical Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.220 - Recycle Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.240 - Rental Income $10,000.00 $0.00 $10,000.00 $2,400.00 $0.00 $8,400.00 $1,600.00 84%$14,400.00 380.245 - Classroom Rental $0.00 $0.00 $0.00 $0.00 $0.00 $10.00 ($10.00)+++$0.00 380.247 - Instruction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.250 - Administration Fee / Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $10,594.70 ($10,594.70)+++$30,000.00 380.261 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,215.10 380.270 - Passport Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.280 - IBEW Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.282 - Chamber of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.290 - Alyeska Settlement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.291 - Chiniak Library Tsunami Shelter Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.900 - Exxon Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.902 - Exxon - Winter Shore Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.910 - Manville Settlement Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.922 - Old Harbor Insurance Claim $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 10 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 141 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.924 - Mapco - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.925 - CTA - Main Roof $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.927 - Federal Grant Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.928 - DOT / PF Smokeys Clean $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.929 - Kodiak Clean Lakes Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.930 - DOE Hospital Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.931 - NOAA Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.932 - School District Project Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $501,502.00 $592,191.00 $1,093,693.00 $0.00 $0.00 $0.00 $1,093,693.00 0%$0.00 389.201 - CHC Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.000 - Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $13,000.00 $0.00 $13,000.00 $0.00 $0.00 $13,000.00 $0.00 100%$265,200.00 391.120 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.140 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.201 - Education Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.205 - Daycare Assistance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.220 - Building & Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $100,000.00 ($100,000.00)+++$165,000.00 391.225 - Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.230 - Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.240 - Womens Bay Road Service District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$20,000.00 391.242 - Service District #1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.250 - Fire Protection Area #1 $0.00 $0.00 $0.00 $0.00 $0.00 $5,000.00 ($5,000.00)+++$125,000.00 Tuesday, March 29, 2022Pages 11 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 142 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.252 - Womens Bay Fire Department $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$25,000.00 391.254 - Airport Fire District $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.263 - Trinity Acres Paving $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.270 - Oil Spill Disaster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.276 - Facilities Fund $5,000.00 $830,105.00 $835,105.00 $0.00 $0.00 $539,436.00 $295,669.00 65%$787,982.00 391.299 - KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$142,177.00 391.305 - Debt Service - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.310 - Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.420 - Capital Projects - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.430 - Capital Projects - Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.432 - Capital Projects - (Grants)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.440 - Major Maint - School Building $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.450 - Capital Projects as of FY10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.469 - Renewal & Replacement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$576,387.00 391.495 - Capital Projects- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.530 - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $110,000.00 ($110,000.00)+++$178,000.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $250,000.00 ($250,000.00)+++$100,000.00 391.555 - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $100,000.00 ($100,000.00)+++$180,000.00 Tuesday, March 29, 2022Pages 12 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 143 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 391.600 - Management Information Services (MIS) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.100 - Sale / General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,815.00 393.100 - Proceeds of Loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.101 - Proceeds - 1986 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.102 - Proceeds - 1993 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.103 - Proceeds - 1994 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.104 - Revenue Anticipation Note $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.105 - Signet Lease Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.107 - Murdock Charity Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.108 - Proceeds - 1998 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.109 - Proceeds - 2009 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.110 - Proceeds - 2012 Two Refunding Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.200 - Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.400 - Proceeds - 2000F Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.510 - Proceeds - 2000E Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.512 - Proceeds - 2004A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.513 - Proceeds - 2004B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.514 - Proceeds - 2008 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.515 - Proceeds - 2011 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.516 - Proceeds - 2013 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.517 - Proceeds - 2014 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.518 - Proceeds - 2015A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.519 - Proceeds - 2015B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.520 - Proceeds - 2016 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.522 - Proceeds - 2018 Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$550,000.00 393.523 - Proceeds - 2020A Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 13 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 144 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total A - Governmental Funds Revenue 393.524 - Proceeds - 2020B Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 A - Governmental Funds Net Totals: $28,674,037.00 $1,385,930.00 $30,059,967.00 $561,149.26 $0.00 $23,179,970.38 $6,879,996.62 $35,318,048.49 B - Proprietary Funds Revenue 319.100 - Penalties & Interest $4,000.00 $0.00 $4,000.00 $58.25 $0.00 $305.53 $3,694.47 8%$4,911.86 322.222 - Licenses & Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.119 - CORONAVIRUS Relief Fund (CARES ACT) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 331.120 - GSA Lease / Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.300 - 4/87-456 Water & Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.369 - Landfill Expansion Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 334.378 - Landfill Loan Subsidy $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.110 - State Community Assistance (formally State Revenue Sharing) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.125 - Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 335.190 - PERS on Behalf Payment $43,542.00 $0.00 $43,542.00 $3,847.04 $0.00 $21,916.05 $21,625.95 50%$27,360.34 335.211 - Critical Access Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.110 - Water Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.120 - Sewer Treatment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.130 - Borough Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.140 - City Residential Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.150 - Commercial Collection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.155 - Construction Dumpster $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.160 - Dump Fee - Customer $1,096,160.00 $0.00 $1,096,160.00 $20,832.10 $0.00 $350,855.67 $745,304.33 32%$992,695.71 340.170 - Dump Fee - Alaska Waste $2,948,310.00 $0.00 $2,948,310.00 $238,359.60 $0.00 $1,607,160.70 $1,341,149.30 55%$3,000,793.70 340.171 - Dump Fee - USCG $355,630.00 $0.00 $355,630.00 $31,492.20 $0.00 $190,048.20 $165,581.80 53%$372,774.85 Tuesday, March 29, 2022Pages 14 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 145 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 340.172 - Waste Screenings $22,578.00 $0.00 $22,578.00 $1,536.65 $0.00 $9,544.75 $13,033.25 42%$22,485.70 340.173 - Metals $37,782.00 $0.00 $37,782.00 $4,974.95 $0.00 $36,591.25 $1,190.75 97%$47,021.70 340.175 - Revenue Over Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.180 - Customer Installments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.190 - Fee - Connect / Disconnect $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.200 - Fee - Road & Utility Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.210 - Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 340.300 - Fees - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.105 - Borough Mayor $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.110 - Borough Clerk $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.120 - Finance Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.130 - Assessing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.135 - Engineering / Facilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.140 - Community Development $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.142 - Building Inspection Dept $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.165 - General Administration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.180 - School District Support $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.185 - Health & Sanitation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.200 - Community Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.204 - Community Support Program $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.205 - Daycare Assistance Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.211 - MH School Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.231 - Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.530 - Solid Waste Disposal Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 344.540 - Hospital Enterprise $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 345.540 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 15 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 146 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 361.100 - Interest Earnings $122,000.00 $0.00 $122,000.00 $31,358.68 $0.00 $199,587.06 ($77,587.06)164%$382,495.68 361.102 - Interest Interfund Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.104 - Loan Interest $46,951.00 $0.00 $46,951.00 $3,927.96 $0.00 $24,010.31 $22,940.69 51%$51,154.99 361.110 - Gain / Loss on Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.120 - Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 361.300 - Change in Fair Market Value $0.00 $0.00 $0.00 ($4,678.77)$0.00 ($616.00)$616.00 +++$239,759.93 363.300 - NOAA Lease (through GSA)$699,427.00 $0.00 $699,427.00 $58,285.64 $0.00 $349,713.84 $349,713.16 50%$699,427.69 363.301 - NOAA Loan Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.302 - GSA Lease 2 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.303 - Natural Resources Conservation (through GSA) $24,430.00 $0.00 $24,430.00 $2,036.06 $0.00 $12,216.36 $12,213.64 50%$24,432.72 363.304 - NOAA COVID-19 Revenue (through GSA) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.310 - National Park Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.312 - KIBSD Lease for Office & Lab $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 363.320 - Fish & Game Lease $60,528.00 $0.00 $60,528.00 $0.00 $0.00 $60,528.00 $0.00 100%$60,566.00 363.321 - Apartment Rent $0.00 $0.00 $0.00 $2,105.50 $0.00 $20,665.25 ($20,665.25)+++$6,194.75 363.330 - University of Alaska $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$8,082.33 363.340 - KFRC Reception Revenue $750.00 $0.00 $750.00 $42.80 $0.00 $331.70 $418.30 44%$693.26 363.350 - Kodiak Regional Aquaculture Association $14,982.00 $0.00 $14,982.00 $1,577.06 $0.00 $7,885.30 $7,096.70 53%$20,501.78 380.120 - Sale of Copies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.124 - Sale - Computer Data $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.126 - Sale of Books $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.170 - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.190 - Land Leases $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.215 - Customer Charges $250,000.00 $0.00 $250,000.00 $23,787.32 $0.00 $112,348.68 $137,651.32 45%$300,078.01 Tuesday, March 29, 2022Pages 16 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 147 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 380.220 - Recycle Metals $20,000.00 $0.00 $20,000.00 $2,911.35 $0.00 $14,986.80 $5,013.20 75%$29,464.40 380.222 - Recycle Non-Metals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.224 - Recycling Rebate $300.00 $0.00 $300.00 $0.00 $0.00 $0.00 $300.00 0%$149.77 380.230 - Insurance Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.260 - Legal & Collection Fee Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.292 - MRI Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.294 - Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $251.94 ($251.94)+++$268.00 380.912 - PKIMC Gain on Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.915 - Fuller Trust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.916 - Providence Lease $1,384,272.00 $0.00 $1,384,272.00 $115,356.00 $0.00 $692,136.00 $692,136.00 50%$1,384,272.00 380.917 - Kodiak Healthcare Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.918 - LTC Lease $1,043,628.00 $0.00 $1,043,628.00 $86,969.00 $0.00 $521,814.00 $521,814.00 50%$1,043,628.00 380.920 - Natives of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.923 - US Navy - Review Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 380.926 - US Navy - Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.100 - Use of Fund Balance $1,691,913.00 $460,000.00 $2,151,913.00 $0.00 $0.00 $0.00 $2,151,913.00 0%$0.00 389.105 - Use of Retained Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.110 - Amortization / Aid in Construction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.200 - Gain / Hospital Transfer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 389.300 - Administration Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.100 - General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.130 - Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.210 - Land Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.277 - Tourism Development $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $45,000.00 $0.00 100%$45,000.00 391.290 - Fern Fuller Trust $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.300 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 Tuesday, March 29, 2022Pages 17 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 148 of 314 Account Classification Adopted Budget Budget Amendments Amended Budget Current Month Transactions YTD Encumbrances YTD Transactions Budget - YTD Transactions % Used/ Rec'd Prior Year Total B - Proprietary Funds Revenue 391.410 - Capital Projects - Borough $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.425 - Capital Projects - Hospital Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.426 - Capital Projects - KFRC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.490 - Capital Projects - Solid Waste Collection & Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.510 - Water Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.520 - Sewer Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 391.540 - Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 392.300 - Gain / Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.106 - NBA Equipment Lease $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.521 - Proceeds from Advanced Refunding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 393.600 - Premium on Bonds $85,015.00 $0.00 $85,015.00 $0.00 $0.00 $0.00 $85,015.00 0%$85,015.00 396.100 - Change in PERS from an Agent Employer to Multiple Employers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 B - Proprietary Funds Net Totals: $9,997,198.00 $460,000.00 $10,457,198.00 $624,779.39 $0.00 $4,277,281.39 $6,179,916.61 $8,849,228.17 Revenue Grand Totals: $38,671,235.00 $1,845,930.00 $40,517,165.00 $1,185,928.65 $0.00 $27,457,251.77 $13,059,913.23 68%$44,167,276.66 Grand Totals:$38,671,235.00 $1,845,930.00 $40,517,165.00 $1,185,928.65 $0.00 $27,457,251.77 $13,059,913.23 $44,167,276.66 Tuesday, March 29, 2022Pages 18 of 18user: Susan Zimmerman Revenue Budget by Fund Category Report Kodiak Island Borough 12/31/2019 Prior Fiscal Year Activity Included AGENDA ITEM #2.a.ARPA FundingPage 149 of 314 Background Information Notes: 1) Fiscal Year End June Base Year Revenue Period 6/30/2019 FY used for base year calculation 2) Calculation Date 12/31/2020 Number of Months 18 Months between Base Year and Calculation Date Estimate Revenue 3) Base Year Revenue 4,679,560$ Use Worksheet to Calculate 4) Growth Rate 15.9%Use Worksheet to Calculate Counterfactual Revenue 5,840,989$ Estimated Revenue Without Pandemic 5) Actual Revenue 4,214,320$ Use Worksheet to Calculate Reduction in Revenue Fiscal Year Ended 12/31/2020 Revenue Reduction 1,626,669$ Revenue Reduction %-27.8% ARPA Revenue Replacement Calculator AGENDA ITEM #2.a. ARPA Funding Page 150 of 314 Base Year Revenue Worksheet Summary Fiscal Year Ended 6/30/2019 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y Other Sales Tax Y Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y Public Utilities Licensing and Permits Y Occupation and Business Licensing and Permits Y Other Licensing and Permits Y Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 21,847$ From the Federal Government N From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y 4,435,772$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y 4,912$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N Interest Earnings Y 187,415$ Fines and Forfeitures Y Rents Y Royalties Y Private Donations Y Sale of Retail or Wholesale Liquor N Trust Revenue N Refunds and Other Correcting Transactions N 146,710$ Miscellaneous Other Revenue Y 29,614$ Total 4,826,270$ Total Included in Base Revenue 4,679,560$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 151 of 314 Growth Rate Calculation Summary Base Revenue FY Ended FY Ended FY Ended FY Ended Revenue Source (Y/N)6/30/2016 6/30/2017 6/30/2018 6/30/2019 Taxes Property Tax Property Tax Y -$ Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y -$ Other Sales Tax Y -$ Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y -$ Public Utilities Licensing and Permits Y -$ Occupation and Business Licensing and Permits Y -$ Other Licensing and Permits Y -$ Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y -$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 39,322$ 20,887$ 35,503$ 21,847$ From the Federal Government N -$ From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N -$ Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y 2,842,968$ 3,069,746$ 3,751,605$ 4,435,772$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y 10,465$ 5,790$ 525$ 4,912$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N -$ Interest Earnings Y 110,386$ 79,022$ 150,377$ 187,415$ Fines and Forfeitures Y -$ Rents Y 3,234$ -$ Royalties Y -$ Private Donations Y -$ Sale of Retail or Wholesale Liquor N -$ Trust Revenue N -$ Refunds and Other Correcting Transactions N 366,891$ (15,635)$ (90,731)$ 146,710$ Miscellaneous Other Revenue Y 16,467$ 35,813$ 61,738$ 29,614$ Total 3,389,733$ 3,195,625$ 3,909,016$ 4,826,270$ Total Included in Base Revenue 3,022,842$ 3,211,260$ 3,999,748$ 4,679,560$ Growth Rate 6.2%24.6%17.0% Average Growth Rate 15.9% Growth Rate Used for Calculation 15.9% Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for services Amount of other revenue excluding any refunds or transfers between funds NOTE: This form is only required if annual revenue growth prior to the pandemic exceeds 4.1%. If not, 4.1% rate of growth will be used AGENDA ITEM #2.a. ARPA Funding Page 152 of 314 Actual Revenue Worksheet Summary 12 Months Period Prior to 12/31/2020 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y Other Sales Tax Y Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y Public Utilities Licensing and Permits Y Occupation and Business Licensing and Permits Y Other Licensing and Permits Y Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y (5,550)$ From the Federal Government N From the State and Financed from Federal Grants N Other Revenue Utility Sales Revenue Water Supply System N Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y 3,999,773$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y 3,364$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y Proceeds from Issuance of Debt N Interest Earnings Y 183,789$ Fines and Forfeitures Y Rents Y Royalties Y Private Donations Y Sale of Retail or Wholesale Liquor N Trust Revenue N Refunds and Other Correcting Transactions N 9,718$ Miscellaneous Other Revenue Y 32,945$ Total 4,224,038$ Total Actual Base Revenue 4,214,320$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 153 of 314 Background Information Notes: 1) Fiscal Year End June Base Year Revenue Period 6/30/2019 FY used for base year calculation 2) Calculation Date 12/31/2020 Number of Months 18 Months between Base Year and Calculation Date Estimate Revenue 3) Base Year Revenue 1,163,238$ Use Worksheet to Calculate 4) Growth Rate 4.1%Use Worksheet to Calculate Counterfactual Revenue 1,235,506$ Estimated Revenue Without Pandemic 5) Actual Revenue 964,530$ Use Worksheet to Calculate Reduction in Revenue Fiscal Year Ended 12/31/2020 Revenue Reduction 270,975$ Revenue Reduction %-21.9% ARPA Revenue Replacement Calculator AGENDA ITEM #2.a. ARPA Funding Page 154 of 314 Base Year Revenue Worksheet Summary Fiscal Year Ended 6/30/2019 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y Other Sales Tax Y Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y Public Utilities Licensing and Permits Y Occupation and Business Licensing and Permits Y Other Licensing and Permits Y Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 1,163,238$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y From the Federal Government N From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N Interest Earnings Y Fines and Forfeitures Y Rents Y Royalties Y Private Donations Y Sale of Retail or Wholesale Liquor N Trust Revenue N Refunds and Other Correcting Transactions N Miscellaneous Other Revenue Y Total 1,163,238$ Total Included in Base Revenue 1,163,238$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 155 of 314 Growth Rate Calculation Summary Base Revenue FY Ended FY Ended FY Ended FY Ended Revenue Source (Y/N)6/30/2016 6/30/2017 6/30/2018 6/30/2019 Taxes Property Tax Property Tax Y -$ Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y -$ Other Sales Tax Y -$ Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y -$ Public Utilities Licensing and Permits Y -$ Occupation and Business Licensing and Permits Y -$ Other Licensing and Permits Y -$ Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 1,395,610$ 1,182,924$ 1,660,842$ 1,163,238$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y -$ From the Federal Government N -$ From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N -$ Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y -$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y -$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N -$ Interest Earnings Y -$ Fines and Forfeitures Y -$ Rents Y -$ Royalties Y -$ Private Donations Y -$ Sale of Retail or Wholesale Liquor N -$ Trust Revenue N -$ Refunds and Other Correcting Transactions N -$ Miscellaneous Other Revenue Y -$ Total 1,395,610$ 1,182,924$ 1,660,842$ 1,163,238$ Total Included in Base Revenue 1,395,610$ 1,182,924$ 1,660,842$ 1,163,238$ Growth Rate -15.2%40.4%-30.0% Average Growth Rate -1.6% Growth Rate Used for Calculation 4.1% Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for services Amount of other revenue excluding any refunds or transfers between funds NOTE: This form is only required if annual revenue growth prior to the pandemic exceeds 4.1%. If not, 4.1% rate of growth will be used AGENDA ITEM #2.a. ARPA Funding Page 156 of 314 Actual Revenue Worksheet Summary 12 Months Period Prior to 12/31/2020 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y Other Sales Tax Y Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y Public Utilities Licensing and Permits Y Occupation and Business Licensing and Permits Y Other Licensing and Permits Y Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 964,530$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y From the Federal Government N From the State and Financed from Federal Grants N Other Revenue Utility Sales Revenue Water Supply System N Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y Proceeds from Issuance of Debt N Interest Earnings Y Fines and Forfeitures Y Rents Y Royalties Y Private Donations Y Sale of Retail or Wholesale Liquor N Trust Revenue N Refunds and Other Correcting Transactions N Miscellaneous Other Revenue Y Total 964,530$ Total Actual Base Revenue 964,530$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 157 of 314 Background Information Notes: 1) Fiscal Year End June Base Year Revenue Period 6/30/2019 FY used for base year calculation 2) Calculation Date 12/31/2020 Number of Months 18 Months between Base Year and Calculation Date Estimate Revenue 3) Base Year Revenue 126,126$ Use Worksheet to Calculate 4) Growth Rate 4.1%Use Worksheet to Calculate Counterfactual Revenue 133,962$ Estimated Revenue Without Pandemic 5) Actual Revenue 100,144$ Use Worksheet to Calculate Reduction in Revenue Fiscal Year Ended 12/31/2020 Revenue Reduction 33,818$ Revenue Reduction %-25.2% ARPA Revenue Replacement Calculator AGENDA ITEM #2.a. ARPA Funding Page 158 of 314 Base Year Revenue Worksheet Summary Fiscal Year Ended 6/30/2019 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y Other Sales Tax Y Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y Public Utilities Licensing and Permits Y Occupation and Business Licensing and Permits Y Other Licensing and Permits Y Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 78,571$ Other Y 400$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 42,753$ From the Federal Government N From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N Interest Earnings Y 4,403$ Fines and Forfeitures Y Rents Y Royalties Y Private Donations Y Sale of Retail or Wholesale Liquor N Trust Revenue N Refunds and Other Correcting Transactions N 2,714$ Miscellaneous Other Revenue Y Total 128,841$ Total Included in Base Revenue 126,126$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 159 of 314 Growth Rate Calculation Summary Base Revenue FY Ended FY Ended FY Ended FY Ended Revenue Source (Y/N)6/30/2016 6/30/2017 6/30/2018 6/30/2019 Taxes Property Tax Property Tax Y -$ Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y -$ Other Sales Tax Y -$ Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y -$ Public Utilities Licensing and Permits Y -$ Occupation and Business Licensing and Permits Y -$ Other Licensing and Permits Y -$ Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y -$ Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 95,466$ 108,050$ 113,485$ 78,571$ Other Y 400$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 30,255$ 30,888$ 37,625$ 42,753$ From the Federal Government N -$ From the State and Financed from Federal Grants N -$ Other Revenue Utility Sales Revenue Water Supply System N -$ Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y -$ Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y -$ Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y -$ Proceeds from Issuance of Debt N -$ Interest Earnings Y 3,025$ 2,570$ 4,109$ 4,403$ Fines and Forfeitures Y -$ Rents Y -$ Royalties Y -$ Private Donations Y -$ Sale of Retail or Wholesale Liquor N -$ Trust Revenue N -$ Refunds and Other Correcting Transactions N (1,607)$ (1,622)$ (3,133)$ 2,714$ Miscellaneous Other Revenue Y -$ Total 127,138$ 139,885$ 152,086$ 128,841$ Total Included in Base Revenue 128,746$ 141,507$ 155,219$ 126,126$ Growth Rate 9.9%9.7%-18.7% Average Growth Rate 0.3% Growth Rate Used for Calculation 4.1% Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for services Amount of other revenue excluding any refunds or transfers between funds NOTE: This form is only required if annual revenue growth prior to the pandemic exceeds 4.1%. If not, 4.1% rate of growth will be used AGENDA ITEM #2.a. ARPA Funding Page 160 of 314 Actual Revenue Worksheet Summary 12 Months Period Prior to 12/31/2020 Revenue Source Base Revenue (Y/N)Amount Taxes Property Tax Property Tax Y Sales and Gross Receipts Tax General Sales and Use Tax Y -$ Selective Sales Tax Alcoholic Beverage Y -$ Amusements Sales Tax Y -$ Motor Fuels Sales Tax Y -$ Parimutuels Tax Y -$ Public Utilities Sales Tax Y -$ Tobacco Products Tax Y Other Sales Tax Y Licensing and Permit Taxes Alcoholic Beverage Licensing and Permits Y -$ Building/Construction Permits Y -$ Amusements Licensing and Permits Y -$ Motor Vehicles Licensing and Permits Y Public Utilities Licensing and Permits Y Occupation and Business Licensing and Permits Y Other Licensing and Permits Y Income Tax Individual Income Tax Y -$ Corporate Income Tax Y -$ License and Permit Tax Alcoholic Beverage Y -$ Amusements Y -$ Motor Vehicles Y Public Utilities Y -$ Occupational and Business Licenses Y -$ Other Selective Sales Y -$ Other Taxes Death and Gift Tax Y -$ Documentary and Stock Transfer Tax Y -$ Severance Tax Y 42,182$ Other Y -$ Intergovernmental Revenue Intergovernmental Revenue From Other Local Governments Y -$ From the State Y 54,220$ From the Federal Government N From the State and Financed from Federal Grants N Other Revenue Utility Sales Revenue Water Supply System N Electric Power System N -$ Gas Supply System N -$ Transit or Bus System N -$ User Charges and Fees Sewerage Charges Y -$ Refuse Collection, Disposal, and Recycling Charges Y Parks and Recreation Charges Y -$ Airports Y -$ Hospital Charges Y -$ Parking Facilities Y -$ Housing Project Rentals Y -$ Highways and Other Roads Y -$ Sea and Inland Port Facilities Y -$ Miscellaneous Commercial Activities Operated Y -$ Other Y Other Revenue Special Assessments Y -$ Receipts from Sale of Property and Other Capital Assets Y Proceeds from Issuance of Debt N Interest Earnings Y 3,742$ Fines and Forfeitures Y Rents Y Royalties Y Private Donations Y Sale of Retail or Wholesale Liquor N Trust Revenue N Refunds and Other Correcting Transactions N (310)$ Miscellaneous Other Revenue Y Total 99,835$ Total Actual Base Revenue 100,144$ Amount of tax collections for all taxes imposed by the government. Amount of revenue in form of grants, share of taxes imposed by others, PILOTs, or reimbursement for Amount of other revenue excluding any refunds or transfers between funds AGENDA ITEM #2.a. ARPA Funding Page 161 of 314 Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. DEPARTMENT OF THE TREASURY January 2022 AGENDA ITEM #2.a. ARPA Funding Page 162 of 314 2 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury The Overview of the Final Rule provides a summary of major provisions of the final rule for informational purposes and is intended as a brief, simplified user guide to the final rule provisions. The descriptions provided in this document summarize key provisions of the final rule but are non-exhaustive, do not describe all terms and conditions associated with the use of SLFRF, and do not describe all requirements that may apply to this funding. Any SLFRF funds received are also subject to the terms and conditions of the agreement entered into by Treasury and the respective jurisdiction, which incorporate the provisions of the final rule and the guidance that implements this program. AGENDA ITEM #2.a. ARPA Funding Page 163 of 314 3 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Contents Introduction .................................................................................................................................................. 4 Overview of the Program .............................................................................................................................. 6 Replacing Lost Public Sector Revenue .......................................................................................................... 9 Responding to Public Health and Economic Impacts of COVID-19 ............................................................. 12 Responding to the Public Health Emergency .......................................................................................... 14 Responding to Negative Economic Impacts ............................................................................................ 16 Assistance to Households ................................................................................................................... 17 Assistance to Small Businesses ........................................................................................................... 21 Assistance to Nonprofits ..................................................................................................................... 23 Aid to Impacted Industries .................................................................................................................. 24 Public Sector Capacity ............................................................................................................................. 26 Public Safety, Public Health, and Human Services Staff ..................................................................... 26 Government Employment and Rehiring Public Sector Staff ............................................................... 27 Effective Service Delivery .................................................................................................................... 28 Capital Expenditures ............................................................................................................................... 30 Framework for Eligible Uses Beyond those Enumerated ....................................................................... 32 Premium Pay ............................................................................................................................................... 35 Water & Sewer Infrastructure .................................................................................................................... 37 Broadband Infrastructure ........................................................................................................................... 39 Restrictions on Use ..................................................................................................................................... 41 Program Administration ............................................................................................................................. 43 AGENDA ITEM #2.a. ARPA Funding Page 164 of 314 4 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Introduction The Coronavirus State and Local Fiscal Recovery Funds (SLFRF), a part of the American Rescue Plan, delivers $350 billion to state, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency. The program ensures that governments have the resources needed to: • Fight the pandemic and support families and businesses struggling with its public health and economic impacts, • Maintain vital public services, even amid declines in revenue, and • Build a strong, resilient, and equitable recovery by making investments that support long-term growth and opportunity. EARLY PROGRAM IMPLEMENTATION In May 2021, Treasury published the Interim final rule (IFR) describing eligible and ineligible uses of funds (as well as other program provisions), sought feedback from the public on these program rules, and began to distribute funds. The IFR went immediately into effect in May, and since then, governments have used SLFRF funds to meet their immediate pandemic response needs and begin building a strong and equitable recovery, such as through providing vaccine incentives, development of affordable housing, and construction of infrastructure to deliver safe and reliable water. As governments began to deploy this funding in their communities, Treasury carefully considered the feedback provided through its public comment process and other forums. Treasury received over 1,500 comments, participated in hundreds of meetings, and received correspondence from a wide range of governments and other stakeholders. KEY CHANGES AND CLARIFICATIONS IN THE FINAL RULE The final rule delivers broader flexibility and greater simplicity in the program, responsive to feedback in the comment process. Among other clarifications and changes, the final rule provides the features below. Replacing Lost Public Sector Revenue The final rule offers a standard allowance for revenue loss of up to $10 million, allowing recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance may use that amount – in many cases their full award – for government services, with streamlined reporting requirements. Public Health and Economic Impacts In addition to programs and services, the final rule clarifies that recipients can use funds for capital expenditures that support an eligible COVID-19 public health or economic response. For example, recipients may build certain affordable housing, childcare facilities, schools, hospitals, and other projects consistent with final rule requirements. AGENDA ITEM #2.a. ARPA Funding Page 165 of 314 5 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury In addition, the final rule provides an expanded set of households and communities that are presumed to be “impacted” and “disproportionately impacted” by the pandemic, thereby allowing recipients to provide responses to a broad set of households and entities without requiring additional analysis. Further, the final rule provides a broader set of uses available for these communities as part of COVID- 19 public health and economic response, including making affordable housing, childcare, early learning, and services to address learning loss during the pandemic eligible in all impacted communities and making certain community development and neighborhood revitalization activities eligible for disproportionately impacted communities. Further, the final rule allows for a broader set of uses to restore and support government employment, including hiring above a recipient’s pre-pandemic baseline, providing funds to employees that experienced pay cuts or furloughs, avoiding layoffs, and providing retention incentives. Premium Pay The final rule delivers more streamlined options to provide premium pay, by broadening the share of eligible workers who can receive premium pay without a written justification while maintaining a focus on lower-income and frontline workers performing essential work. Water, Sewer & Broadband Infrastructure The final rule significantly broadens eligible broadband infrastructure investments to address challenges with broadband access, affordability, and reliability, and adds additional eligible water and sewer infrastructure investments, including a broader range of lead remediation and stormwater management projects. FINAL RULE EFFECTIVE DATE The final rule takes effect on April 1, 2022. Until that time, the interim final rule remains in effect; funds used consistently with the IFR while it is in effect are in compliance with the SLFRF program. However, recipients can choose to take advantage of the final rule’s flexibilities and simplifications now, even ahead of the effective date. Treasury will not take action to enforce the interim final rule to the extent that a use of funds is consistent with the terms of the final rule, regardless of when the SLFRF funds were used. Recipients may consult the Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule, which can be found on Treasury’s website, for more information on compliance with the interim final rule and the final rule. AGENDA ITEM #2.a. ARPA Funding Page 166 of 314 6 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Overview of the Program The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program provides substantial flexibility for each jurisdiction to meet local needs within the four separate eligible use categories. This Overview of the Final Rule addresses the four eligible use categories ordered from the broadest and most flexible to the most specific. Recipients may use SLFRF funds to: • Replace lost public sector revenue, using this funding to provide government services up to the amount of revenue loss due to the pandemic. • Recipients may determine their revenue loss by choosing between two options: • A standard allowance of up to $10 million in aggregate, not to exceed their award amount, during the program; • Calculating their jurisdiction’s specific revenue loss each year using Treasury’s formula, which compares actual revenue to a counterfactual trend. • Recipients may use funds up to the amount of revenue loss for government services; generally, services traditionally provided by recipient governments are government services, unless Treasury has stated otherwise. • Support the COVID-19 public health and economic response by addressing COVID-19 and its impact on public health as well as addressing economic harms to households, small businesses, nonprofits, impacted industries, and the public sector. • Recipients can use funds for programs, services, or capital expenditures that respond to the public health and negative economic impacts of the pandemic. • To provide simple and clear eligible uses of funds, Treasury provides a list of enumerated uses that recipients can provide to households, populations, or classes (i.e., groups) that experienced pandemic impacts. • Public health eligible uses include COVID-19 mitigation and prevention, medical expenses, behavioral healthcare, and preventing and responding to violence. • Eligible uses to respond to negative economic impacts are organized by the type of beneficiary: assistance to households, small businesses, and nonprofits. • Each category includes assistance for “impacted” and “disproportionately impacted” classes: impacted classes experienced the general, broad-based impacts of the pandemic, while disproportionately impacted classes faced meaningfully more severe impacts, often due to preexisting disparities. • To simplify administration, the final rule presumes that some populations and groups were impacted or disproportionately impacted and are eligible for responsive services. AGENDA ITEM #2.a. ARPA Funding Page 167 of 314 7 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury • Eligible uses for assistance to impacted households include aid for re- employment, job training, food, rent, mortgages, utilities, affordable housing development, childcare, early education, addressing learning loss, and many more uses. • Eligible uses for assistance to impacted small businesses or nonprofits include loans or grants to mitigate financial hardship, technical assistance for small businesses, and many more uses. • Recipients can also provide assistance to impacted industries like travel, tourism, and hospitality that faced substantial pandemic impacts, or address impacts to the public sector, for example by re-hiring public sector workers cut during the crisis. • Recipients providing funds for enumerated uses to populations and groups that Treasury has presumed eligible are clearly operating consistently with the final rule. Recipients can also identify (1) other populations or groups, beyond those presumed eligible, that experienced pandemic impacts or disproportionate impacts and (2) other programs, services, or capital expenditures, beyond those enumerated, to respond to those impacts. • Provide premium pay for eligible workers performing essential work, offering additional support to those who have and will bear the greatest health risks because of their service in critical sectors. • Recipients may provide premium pay to eligible workers – generally those working in- person in key economic sectors – who are below a wage threshold or non-exempt from the Fair Labor Standards Act overtime provisions, or if the recipient submits justification that the premium pay is responsive to workers performing essential work. • Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, to support vital wastewater and stormwater infrastructure, and to expand affordable access to broadband internet. • Recipients may fund a broad range of water and sewer projects, including those eligible under the EPA’s Clean Water State Revolving Fund, EPA’s Drinking Water State Revolving Fund, and certain additional projects, including a wide set of lead remediation, stormwater infrastructure, and aid for private wells and septic units. • Recipients may fund high-speed broadband infrastructure in areas of need that the recipient identifies, such as areas without access to adequate speeds, affordable options, or where connections are inconsistent or unreliable; completed projects must participate in a low-income subsidy program. While recipients have considerable flexibility to use funds to address the diverse needs of their communities, some restrictions on use apply across all eligible use categories. These include: • For states and territories: No offsets of a reduction in net tax revenue resulting from a change in state or territory law. AGENDA ITEM #2.a. ARPA Funding Page 168 of 314 8 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury • For all recipients except for Tribal governments: No extraordinary contributions to a pension fund for the purpose of reducing an accrued, unfunded liability. • For all recipients: No payments for debt service and replenishments of rainy day funds; no satisfaction of settlements and judgments; no uses that contravene or violate the American Rescue Plan Act, Uniform Guidance conflicts of interest requirements, and other federal, state, and local laws and regulations. Under the SLFRF program, funds must be used for costs incurred on or after March 3, 2021. Further, funds must be obligated by December 31, 2024, and expended by December 31, 2026. This time period, during which recipients can expend SLFRF funds, is the “period of performance.” In addition to SLFRF, the American Rescue Plan includes other sources of funding for state and local governments, including the Coronavirus Capital Projects Fund to fund critical capital investments including broadband infrastructure; the Homeowner Assistance Fund to provide relief for our country’s most vulnerable homeowners; the Emergency Rental Assistance Program to assist households that are unable to pay rent or utilities; and the State Small Business Credit Initiative to fund small business credit expansion initiatives. Eligible recipients are encouraged to visit the Treasury website for more information. AGENDA ITEM #2.a. ARPA Funding Page 169 of 314 9 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Replacing Lost Public Sector Revenue The Coronavirus State and Local Fiscal Recovery Funds provide needed fiscal relief for recipients that have experienced revenue loss due to the onset of the COVID-19 public health emergency. Specifically, SLFRF funding may be used to pay for “government services” in an amount equal to the revenue loss experienced by the recipient due to the COVID-19 public health emergency. Government services generally include any service traditionally provided by a government, including construction of roads and other infrastructure, provision of public safety and other services, and health and educational services. Funds spent under government services are subject to streamlined reporting and compliance requirements. In order to use funds under government services, recipients should first determine revenue loss. They may, then, spend up to that amount on general government services. DETERMINING REVENUE LOSS Recipients have two options for how to determine their amount of revenue loss. Recipients must choose one of the two options and cannot switch between these approaches after an election is made. 1. Recipients may elect a “standard allowance” of $10 million to spend on government services through the period of performance. Under this option, which is newly offered in the final rule Treasury presumes that up to $10 million in revenue has been lost due to the public health emergency and recipients are permitted to use that amount (not to exceed the award amount) to fund “government services.” The standard allowance provides an estimate of revenue loss that is based on an extensive analysis of average revenue loss across states and localities, and offers a simple, convenient way to determine revenue loss, particularly for SLFRF’s smallest recipients. All recipients may elect to use this standard allowance instead of calculating lost revenue using the formula below, including those with total allocations of $10 million or less. Electing the standard allowance does not increase or decrease a recipient’s total allocation. 2. Recipients may calculate their actual revenue loss according to the formula articulated in the final rule. Under this option, recipients calculate revenue loss at four distinct points in time, either at the end of each calendar year (e.g., December 31 for years 2020, 2021, 2022, and 2023) or the end of each fiscal year of the recipient. Under the flexibility provided in the final rule, recipients can choose whether to use calendar or fiscal year dates but must be consistent throughout the period of performance. Treasury has also provided several adjustments to the definition of general revenue in the final rule. To calculate revenue loss at each of these dates, recipients must follow a four-step process: AGENDA ITEM #2.a. ARPA Funding Page 170 of 314 10 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury a. Calculate revenues collected in the most recent full fiscal year prior to the public health emergency (i.e., last full fiscal year before January 27, 2020), called the base year revenue. b. Estimate counterfactual revenue, which is equal to the following formula, where n is the number of months elapsed since the end of the base year to the calculation date: 𝑎𝑎𝑟𝑑 𝑦𝑑𝑎𝑟 𝑟𝑑𝑟𝑑𝑚𝑟𝑑 × (1 +𝑔𝑟𝑚𝑟𝑟ℎ 𝑎𝑑𝑗𝑟𝑟𝑟𝑚𝑑𝑚𝑟) 𝑛 12 The growth adjustment is the greater of either a standard growth rate—5.2 percent—or the recipient’s average annual revenue growth in the last full three fiscal years prior to the COVID-19 public health emergency. c. Identify actual revenue, which equals revenues collected over the twelve months immediately preceding the calculation date. Under the final rule, recipients must adjust actual revenue totals for the effect of tax cuts and tax increases that are adopted after the date of adoption of the final rule (January 6, 2022). Specifically, the estimated fiscal impact of tax cuts and tax increases adopted after January 6, 2022, must be added or subtracted to the calculation of actual revenue for purposes of calculation dates that occur on or after April 1, 2022. Recipients may subtract from their calculation of actual revenue the effect of tax increases enacted prior to the adoption of the final rule. Note that recipients that elect to remove the effect of tax increases enacted before the adoption of the final rule must also remove the effect of tax decreases enacted before the adoption of the final rule, such that they are accurately removing the effect of tax policy changes on revenue. d. Revenue loss for the calculation date is equal to counterfactual revenue minus actual revenue (adjusted for tax changes) for the twelve-month period. If actual revenue exceeds counterfactual revenue, the loss is set to zero for that twelve-month period. Revenue loss for the period of performance is the sum of the revenue loss on for each calculation date. The supplementary information in the final rule provides an example of this calculation, which recipients may find helpful, in the Revenue Loss section. AGENDA ITEM #2.a. ARPA Funding Page 171 of 314 11 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury SPENDING ON GOVERNMENT SERVICES Recipients can use SLFRF funds on government services up to the revenue loss amount, whether that be the standard allowance amount or the amount calculated using the above approach. Government services generally include any service traditionally provided by a government, unless Treasury has stated otherwise. Here are some common examples, although this list is not exhaustive: ✓ Construction of schools and hospitals ✓ Road building and maintenance, and other infrastructure ✓ Health services ✓ General government administration, staff, and administrative facilities ✓ Environmental remediation ✓ Provision of police, fire, and other public safety services (including purchase of fire trucks and police vehicles) Government services is the most flexible eligible use category under the SLFRF program, and funds are subject to streamlined reporting and compliance requirements. Recipients should be mindful that certain restrictions, which are detailed further in the Restrictions on Use section and apply to all uses of funds, apply to government services as well. AGENDA ITEM #2.a. ARPA Funding Page 172 of 314 12 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Responding to Public Health and Economic Impacts of COVID-19 The Coronavirus State and Local Fiscal Recovery Funds provide resources for governments to meet the public health and economic needs of those impacted by the pandemic in their communities, as well as address longstanding health and economic disparities, which amplified the impact of the pandemic in disproportionately impacted communities, resulting in more severe pandemic impacts. The eligible use category to respond to public health and negative economic impacts is organized around the types of assistance a recipient may provide and includes several sub-categories: • public health, • assistance to households, • assistance to small businesses, • assistance to nonprofits, • aid to impacted industries, and • public sector capacity. In general, to identify eligible uses of funds in this category, recipients should (1) identify a COVID-19 public health or economic impact on an individual or class (i.e., a group) and (2) design a program that responds to that impact. Responses should be related and reasonably proportional to the harm identified and reasonably designed to benefit those impacted. To provide simple, clear eligible uses of funds that meet this standard, Treasury provides a non- exhaustive list of enumerated uses that respond to pandemic impacts. Treasury also presumes that some populations experienced pandemic impacts and are eligible for responsive services. In other words, recipients providing enumerated uses of funds to populations presumed eligible are clearly operating consistently with the final rule.1 Recipients also have broad flexibility to (1) identify and respond to other pandemic impacts and (2) serve other populations that experienced pandemic impacts, beyond the enumerated uses and presumed eligible populations. Recipients can also identify groups or “classes” of beneficiaries that experienced pandemic impacts and provide services to those classes. 1 However, please note that use of funds for enumerated uses may not be grossly disproportionate to the harm. Further, recipients should consult the Capital Expenditures section for more information about pursuing a capital expenditure; please note that enumerated capital expenditures are not presumed to be reasonably proportional responses to an identified harm except as provided in the Capital Expenditures section. AGENDA ITEM #2.a. ARPA Funding Page 173 of 314 13 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Step 1. Identify COVID-19 public health or economic impact 2. Design a response that addresses or responds to the impact Analysis • Can identify impact to a specific household, business or nonprofit or to a class of households, businesses, or nonprofits (i.e., group) • Can also identify disproportionate impacts, or more severe impacts, to a specific beneficiary or to a class • Types of responses can include a program, service, or capital expenditure • Response should be related and reasonably proportional to the harm • Response should also be reasonably designed to benefit impacted individual or class Simplifying Presumptions • Final Rule presumes certain populations and classes are impacted and disproportionately impacted • Final Rule provides non-exhaustive list of enumerated eligible uses that respond to pandemic impacts and disproportionate impacts To assess eligibility of uses of funds, recipients should first determine the sub-category where their use of funds may fit (e.g., public health, assistance to households, assistance to small businesses), based on the entity that experienced the health or economic impact.2 Then, recipients should refer to the relevant section for more details on each sub-category. While the same overall eligibility standard applies to all uses of funds to respond to the public health and negative economic impacts of the pandemic, each sub-category has specific nuances on its application. In addition: • Recipients interested in using funds for capital expenditures (i.e., investments in property, facilities, or equipment) should review the Capital Expenditures section in addition to the eligible use sub-category. • Recipients interested in other uses of funds, beyond the enumerated uses, should refer to the section on “Framework for Eligible Uses Beyond Those Enumerated.” 2 For example, a recipient interested in providing aid to unemployed individuals is addressing a negative economic impact experienced by a household and should refer to the section on assistance to households. Recipients should also be aware of the difference between “beneficiaries” and “sub-recipients.” Beneficiaries are households, small businesses, or nonprofits that can receive assistance based on impacts of the pandemic that they experienced. On the other hand, sub-recipients are organizations that carry out eligible uses on behalf of a government, often through grants or contracts. Sub-recipients do not need to have experienced a negative economic impact of the pandemic; rather, they are providing services to beneficiaries that experienced an impact. AGENDA ITEM #2.a. ARPA Funding Page 174 of 314 14 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury RESPONDING TO THE PUBLIC HEALTH EMERGENCY While the country has made tremendous progress in the fight against COVID-19, including a historic vaccination campaign, the disease still poses a grave threat to Americans’ health and the economy. Providing state, local, and Tribal governments the resources needed to fight the COVID-19 pandemic is a core goal of the Coronavirus State and Local Fiscal Recovery Funds, as well as addressing the other ways that the pandemic has impacted public health. Treasury has identified several public health impacts of the pandemic and enumerated uses of funds to respond to impacted populations. • COVID-19 mitigation and prevention. The pandemic has broadly impacted Americans and recipients can provide services to prevent and mitigate COVID-19 to the general public or to small businesses, nonprofits, and impacted industries in general. Enumerated eligible uses include: ✓ Vaccination programs, including vaccine incentives and vaccine sites ✓ Testing programs, equipment and sites ✓ Monitoring, contact tracing & public health surveillance (e.g., monitoring for variants) ✓ Public communication efforts ✓ Public health data systems ✓ COVID-19 prevention and treatment equipment, such as ventilators and ambulances ✓ Medical and PPE/protective supplies ✓ Support for isolation or quarantine ✓ Ventilation system installation and improvement ✓ Technical assistance on mitigation of COVID-19 threats to public health and safety ✓ Transportation to reach vaccination or testing sites, or other prevention and mitigation services for vulnerable populations ✓ Support for prevention, mitigation, or other services in congregate living facilities, public facilities, and schools ✓ Support for prevention and mitigation strategies in small businesses, nonprofits, and impacted industries ✓ Medical facilities generally dedicated to COVID-19 treatment and mitigation (e.g., ICUs, emergency rooms) ✓ Temporary medical facilities and other measures to increase COVID-19 treatment capacity ✓ Emergency operations centers & emergency response equipment (e.g., emergency response radio systems) ✓ Public telemedicine capabilities for COVID- 19 related treatment AGENDA ITEM #2.a. ARPA Funding Page 175 of 314 15 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury • Medical expenses. Funds may be used for expenses to households, medical providers, or others that incurred medical costs due to the pandemic, including: ✓ Unreimbursed expenses for medical care for COVID-19 testing or treatment, such as uncompensated care costs for medical providers or out-of-pocket costs for individuals ✓ Paid family and medical leave for public employees to enable compliance with COVID-19 public health precautions ✓ Emergency medical response expenses ✓ Treatment of long-term symptoms or effects of COVID-19 • Behavioral health care, such as mental health treatment, substance use treatment, and other behavioral health services. Treasury recognizes that the pandemic has broadly impacted Americans’ behavioral health and recipients can provide these services to the general public to respond. Enumerated eligible uses include: ✓ Prevention, outpatient treatment, inpatient treatment, crisis care, diversion programs, outreach to individuals not yet engaged in treatment, harm reduction & long-term recovery support ✓ Enhanced behavioral health services in schools ✓ Services for pregnant women or infants born with neonatal abstinence syndrome ✓ Support for equitable access to reduce disparities in access to high-quality treatment ✓ Peer support groups, costs for residence in supportive housing or recovery housing, and the 988 National Suicide Prevention Lifeline or other hotline services ✓ Expansion of access to evidence-based services for opioid use disorder prevention, treatment, harm reduction, and recovery ✓ Behavioral health facilities & equipment • Preventing and responding to violence. Recognizing that violence – and especially gun violence – has increased in some communities due to the pandemic, recipients may use funds to respond in these communities through: ✓ Referrals to trauma recovery services for victims of crime ✓ Community violence intervention programs, including: • Evidence-based practices like focused deterrence, with wraparound services such as behavioral therapy, trauma recovery, job training, education, housing and relocation services, and financial assistance ✓ In communities experiencing increased gun violence due to the pandemic: • Law enforcement officers focused on advancing community policing • Enforcement efforts to reduce gun violence, including prosecution • Technology & equipment to support law enforcement response AGENDA ITEM #2.a. ARPA Funding Page 176 of 314 16 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury RESPONDING TO NEGATIVE ECONOMIC IMPACTS The pandemic caused severe economic damage and, while the economy is on track to a strong recovery, much work remains to continue building a robust, resilient, and equitable economy in the wake of the crisis and to ensure that the benefits of this recovery reach all Americans. While the pandemic impacted millions of American households and businesses, some of its most severe impacts fell on low-income and underserved communities, where pre-existing disparities amplified the impact of the pandemic and where the most work remains to reach a full recovery. The final rule recognizes that the pandemic caused broad-based impacts that affected many communities, households, and small businesses across the country; for example, many workers faced unemployment and many small businesses saw declines in revenue. The final rule describes these as “impacted" households, communities, small businesses, and nonprofits. At the same time, the pandemic caused disproportionate impacts, or more severe impacts, in certain communities. For example, low-income and underserved communities have faced more severe health and economic outcomes like higher rates of COVID-19 mortality and unemployment, often because pre- existing disparities exacerbated the impact of the pandemic. The final rule describes these as “disproportionately impacted” households, communities, small businesses, and nonprofits. To simplify administration of the program, the final rule presumes that certain populations were “impacted” and “disproportionately impacted” by the pandemic; these populations are presumed to be eligible for services that respond to the impact they experienced. The final rule also enumerates a non- exhaustive list of eligible uses that are recognized as responsive to the impacts or disproportionate impacts of COVID-19. Recipients providing enumerated uses to populations presumed eligible are clearly operating consistently with the final rule. As discussed further in the section Framework for Eligible Uses Beyond Those Enumerated, recipients can also identify other pandemic impacts, impacted or disproportionately impacted populations or classes, and responses. However, note that the final rule maintains that general infrastructure projects, including roads, streets, and surface transportation infrastructure, would generally not be eligible under this eligible use category, unless the project responded to a specific pandemic public health need or a specific negative economic impact. Similarly, general economic development or workforce development – activities that do not respond to negative economic impacts of the pandemic but rather seek to more generally enhance the jurisdiction’s business climate – would generally not be eligible under this eligible use category. AGENDA ITEM #2.a. ARPA Funding Page 177 of 314 17 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Assistance to Households Impacted Households and Communities Treasury presumes the following households and communities are impacted by the pandemic: ✓ Low- or-moderate income households or communities ✓ Households that experienced unemployment ✓ Households that experienced increased food or housing insecurity ✓ Households that qualify for the Children’s Health Insurance Program, Childcare Subsidies through the Child Care Development Fund (CCDF) Program, or Medicaid ✓ When providing affordable housing programs: households that qualify for the National Housing Trust Fund and Home Investment Partnerships Program ✓ When providing services to address lost instructional time in K-12 schools: any student that lost access to in-person instruction for a significant period of time Low- or moderate-income households and communities are those with (i) income at or below 300 percent of the Federal Poverty Guidelines for the size of the household based on the most recently published poverty guidelines or (ii) income at or below 65 percent of the area median income for the county and size of household based on the most recently published data. For the vast majority of communities, the Federal Poverty Guidelines are higher than the area’s median income and using the Federal Poverty Guidelines would result in more households and communities being presumed eligible. Treasury has provided an easy-to-use spreadsheet with Federal Poverty Guidelines and area median income levels on its website. Recipients can measure income for a specific household or the median income for the community, depending on whether the response they plan to provide serves specific households or the general community. The income thresholds vary by household size; recipients should generally use income thresholds for the appropriate household size but can use a default household size of three when easier for administration or when measuring income for a general community. The income limit for 300 percent of the Federal Poverty Guidelines for a household of three is $65,880 per year.3 In other words, recipients can always presume that a household earning below this level, or a community with median income below this level, is impacted by the pandemic and eligible for services to respond. Additionally, by following the steps detailed in the section Framework for Eligible Uses Beyond Those Enumerated, recipients may designate additional households as impacted or disproportionately impacted beyond these presumptions, and may also pursue projects not listed below in response to these impacts consistent with Treasury’s standards. 3 For recipients in Alaska, the income limit for 300 percent of the Federal Poverty Guidelines for a household of three is $82,350 per year. For recipients in Hawaii, the income limit for 300 percent of the Federal Poverty Guidelines for a household of three is $75,780 per year. AGENDA ITEM #2.a. ARPA Funding Page 178 of 314 18 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Treasury recognizes the enumerated projects below, which have been expanded under the final rule, as eligible to respond to impacts of the pandemic on households and communities: ✓ Food assistance (e.g., child nutrition programs, including school meals) & food banks ✓ Emergency housing assistance: rental assistance, mortgage assistance, utility assistance, assistance paying delinquent property taxes, counseling and legal aid to prevent eviction and homelessness & emergency programs or services for homeless individuals, including temporary residences for people experiencing homelessness ✓ Health insurance coverage expansion ✓ Benefits for surviving family members of individuals who have died from COVID-19 ✓ Assistance to individuals who want and are available for work, including job training, public jobs programs and fairs, support for childcare and transportation to and from a jobsite or interview, incentives for newly- employed workers, subsidized employment, grants to hire underserved workers, assistance to unemployed individuals to start small businesses & development of job and workforce training centers ✓ Financial services for the unbanked and underbanked ✓ Burials, home repair & home weatherization ✓ Programs, devices & equipment for internet access and digital literacy, including subsidies for costs of access ✓ Cash assistance ✓ Paid sick, medical, and family leave programs ✓ Assistance in accessing and applying for public benefits or services ✓ Childcare and early learning services, home visiting programs, services for child welfare- involved families and foster youth & childcare facilities ✓ Assistance to address the impact of learning loss for K-12 students (e.g., high-quality tutoring, differentiated instruction) ✓ Programs or services to support long-term housing security: including development of affordable housing and permanent supportive housing ✓ Certain contributions to an Unemployment Insurance Trust Fund4 4 Recipients may only use SLFRF funds for contributions to unemployment insurance trust funds and repayment of the principal amount due on advances received under Title XII of the Social Security Act up to an amount equal to (i) the difference between the balance in the recipient’s unemployment insurance trust fund as of January 27, 2020 and the balance of such account as of May 17, 2021, plus (ii) the principal amount outstanding as of May 17, 2021 on any advances received under Title XII of the Social Security Act between January 27, 2020 and May 17, 2021. Further, recipients may use SLFRF funds for the payment of any interest due on such Title XII advances. Additionally, a recipient that deposits SLFRF funds into its unemployment insurance trust fund to fully restore the pre-pandemic balance may not draw down that balance and deposit more SLFRF funds, back up to the pre-pandemic balance. Recipients that deposit SLFRF funds into an unemployment insurance trust fund, or use SLFRF funds to repay principal on Title XII advances, may not take action to reduce benefits available to unemployed workers by changing the computation method governing regular unemployment compensation in a way that results in a reduction of average weekly benefit amounts or the number of weeks of benefits payable (i.e., maximum benefit entitlement). AGENDA ITEM #2.a. ARPA Funding Page 179 of 314 19 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Disproportionately Impacted Households and Communities Treasury presumes the following households and communities are disproportionately impacted by the pandemic: ✓ Low -income households and communities ✓ Households residing in Qualified Census Tracts ✓ Households that qualify for certain federal 5benefits ✓ Households receiving services provided by Tribal governments ✓ Households residing in the U.S. territories or receiving services from these governments Low-income households and communities are those with (i) income at or below 185 percent of the Federal Poverty Guidelines for the size of its household based on the most recently published poverty guidelines or (ii) income at or below 40 percent of area median income for its county and size of household based on the most recently published data. For the vast majority of communities, the Federal Poverty Guidelines level is higher than the area median income level and using this level would result in more households and communities being presumed eligible. Treasury has provided an easy-to-use spreadsheet with Federal Poverty Guidelines and area median income levels on its website. Recipients can measure income for a specific household or the median income for the community, depending on whether the service they plan to provide serves specific households or the general community. The income thresholds vary by household size; recipients should generally use income thresholds for the appropriate household size but can use a default household size of three when easier for administration or when measuring income for a general community. The income limit for 185 percent of the Federal Poverty Guidelines for a household of three is $40,626 per year.6 In other words, recipients can always presume that a household earning below this level, or a community with median income below this level, is disproportionately impacted by the pandemic and eligible for services to respond. 5 These programs are Temporary Assistance for Needy Families (TANF), Supplemental Nutrition Assistance Program (SNAP), Free- and Reduced-Price Lunch (NSLP) and/or School Breakfast (SBP) programs, Medicare Part D Low-Income Subsidies, Supplemental Security Income (SSI), Head Start and/or Early Head Start, Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), Section 8 Vouchers, Low-Income Home Energy Assistance Program (LIHEAP), and Pell Grants. For services to address educational disparities, Treasury will recognize Title I eligible schools as disproportionately impacted and responsive services that support the school generally or support the whole school as eligible. 6 For recipients in Alaska, the income limit for 185 percent of the Federal Poverty Guidelines for a household of three is $50,783 per year. For recipients in Hawaii, the income limit for 185 percent of the Federal Poverty Guidelines for a household of three is $46,731 per year AGENDA ITEM #2.a. ARPA Funding Page 180 of 314 20 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Treasury recognizes the enumerated projects below, which have been expanded under the final rule, as eligible to respond to disproportionate impacts of the pandemic on households and communities: ✓ Pay for community health workers to help households access health & social services ✓ Remediation of lead paint or other lead hazards ✓ Primary care clinics, hospitals, integration of health services into other settings, and other investments in medical equipment & facilities designed to address health disparities ✓ Housing vouchers & assistance relocating to neighborhoods with higher economic opportunity ✓ Investments in neighborhoods to promote improved health outcomes ✓ Improvements to vacant and abandoned properties, including rehabilitation or maintenance, renovation, removal and remediation of environmental contaminants, demolition or deconstruction, greening/vacant lot cleanup & conversion to affordable housing7 ✓ Services to address educational disparities, including assistance to high-poverty school districts & educational and evidence-based services to address student academic, social, emotional, and mental health needs ✓ Schools and other educational equipment & facilities ✓ Responses available to respond to impacts of the pandemic on households and communities (including those listed on page 18) 7 Please see the final rule for further details and conditions applicable to this eligible use. This includes Treasury’s presumption that demolition of vacant or abandoned residential properties that results in a net reduction in occupiable housing units for low- and moderate-income individuals in an area where the availability of such housing is lower than the need for such housing is ineligible for support with SLFRF funds. AGENDA ITEM #2.a. ARPA Funding Page 181 of 314 21 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Assistance to Small Businesses Small businesses have faced widespread challenges due to the pandemic, including periods of shutdown, declines in revenue, or increased costs. The final rule provides many tools for recipients to respond to the impacts of the pandemic on small businesses, or disproportionate impacts on businesses where pre-existing disparities like lack of access to capital compounded the pandemic’s effects. Small businesses eligible for assistance are those that experienced negative economic impacts or disproportionate impacts of the pandemic and meet the definition of “small business,” specifically: 1. Have no more than 500 employees, or if applicable, the size standard in number of employees established by the Administrator of the Small Business Administration for the industry in which the business concern or organization operates, and 2. Are a small business concern as defined in section 3 of the Small Business Act8 (which includes, among other requirements, that the business is independently owned and operated and is not dominant in its field of operation). Impacted Small Businesses Recipients can identify small businesses impacted by the pandemic, and measures to respond, in many ways; for example, recipients could consider: ✓ Decreased revenue or gross receipts ✓ Financial insecurity ✓ Increased costs ✓ Capacity to weather financial hardship ✓ Challenges covering payroll, rent or mortgage, and other operating costs Assistance to small businesses that experienced negative economic impacts includes the following enumerated uses: ✓ Loans or grants to mitigate financial hardship, such as by supporting payroll and benefits, costs to retain employees, and mortgage, rent, utility, and other operating costs ✓ Technical assistance, counseling, or other services to support business planning Disproportionately Impacted Small Businesses Treasury presumes that the following small businesses are disproportionately impacted by the pandemic: 8 15 U.S.C. 632. AGENDA ITEM #2.a. ARPA Funding Page 182 of 314 22 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury ✓ Small businesses operating in Qualified Census Tracts ✓ Small businesses operated by Tribal governments or on Tribal lands ✓ Small businesses operating in the U.S. territories Assistance to disproportionately impacted small businesses includes the following enumerated uses, which have been expanded under the final rule: ✓ Rehabilitation of commercial properties, storefront improvements & façade improvements ✓ Technical assistance, business incubators & grants for start-up or expansion costs for small businesses ✓ Support for microbusinesses, including financial, childcare, and transportation costs AGENDA ITEM #2.a. ARPA Funding Page 183 of 314 23 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Assistance to Nonprofits Nonprofits have faced significant challenges due to the pandemic’s increased demand for services and changing operational needs, as well as declines in revenue sources such as donations and fees. Nonprofits eligible for assistance are those that experienced negative economic impacts or disproportionate impacts of the pandemic and meet the definition of “nonprofit”—specifically those that are 501(c)(3) or 501(c)(19) tax-exempt organizations. Impacted Nonprofits Recipients can identify nonprofits impacted by the pandemic, and measures to respond, in many ways; for example, recipients could consider: ✓ Decreased revenue (e.g., from donations and fees) ✓ Financial insecurity ✓ Increased costs (e.g., uncompensated increases in service need) ✓ Capacity to weather financial hardship ✓ Challenges covering payroll, rent or mortgage, and other operating costs Assistance to nonprofits that experienced negative economic impacts includes the following enumerated uses: ✓ Loans or grants to mitigate financial hardship ✓ Technical or in-kind assistance or other services that mitigate negative economic impacts of the pandemic Disproportionately Impacted Nonprofits Treasury presumes that the following nonprofits are disproportionately impacted by the pandemic: ✓ Nonprofits operating in Qualified Census Tracts ✓ Nonprofits operated by Tribal governments or on Tribal lands ✓ Nonprofits operating in the U.S. territories Recipients may identify appropriate responses that are related and reasonably proportional to addressing these disproportionate impacts. AGENDA ITEM #2.a. ARPA Funding Page 184 of 314 24 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Aid to Impacted Industries Recipients may use SLFRF funding to provide aid to industries impacted by the COVID-19 pandemic. Recipients should first designate an impacted industry and then provide aid to address the impacted industry’s negative economic impact. This sub-category of eligible uses does not separately identify disproportionate impacts and corresponding responsive services. 1. Designating an impacted industry. There are two main ways an industry can be designated as “impacted.” 1. If the industry is in the travel, tourism, or hospitality sectors (including Tribal development districts), the industry is impacted. 2. If the industry is outside the travel, tourism, or hospitality sectors, the industry is impacted if: a. The industry experienced at least 8 percent employment loss from pre-pandemic levels,9 or b. The industry is experiencing comparable or worse economic impacts as the national tourism, travel, and hospitality industries as of the date of the final rule, based on the totality of economic indicators or qualitative data (if quantitative data is unavailable), and if the impacts were generally due to the COVID-19 public health emergency. Recipients have flexibility to define industries broadly or narrowly, but Treasury encourages recipients to define narrow and discrete industries eligible for aid. State and territory recipients also have flexibility to define the industries with greater geographic precision; for example, a state may identify a particular industry in a certain region of a state as impacted. 2. Providing eligible aid to the impacted industry. Aid may only be provided to support businesses, attractions, and Tribal development districts operating prior to the pandemic and affected by required closures and other efforts to contain the pandemic. Further, aid should be generally broadly available to all businesses within the impacted industry to avoid potential conflicts of interest, and Treasury encourages aid to be first used for operational expenses, such as payroll, before being used on other types of costs. 9 Specifically, a recipient should compare the percent change in the number of employees of the recipient’s identified industry and the national Leisure & Hospitality sector in the three months before the pandemic’s most severe impacts began (a straight three-month average of seasonally-adjusted employment data from December 2019, January 2020, and February 2020) with the latest data as of the final rule (a straight three-month average of seasonally-adjusted employment data from September 2021, October 2021, and November 2021). For parity and simplicity, smaller recipients without employment data that measure industries in their specific jurisdiction may use data available for a broader unit of government for this calculation (e.g., a county may use data from the state in which it is located; a city may use data for the county, if available, or state in which it is located) solely for purposes of determining whether a particular industry is an impacted industry. AGENDA ITEM #2.a. ARPA Funding Page 185 of 314 25 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Treasury recognizes the enumerated projects below as eligible responses to impacted industries. ✓ Aid to mitigate financial hardship, such as supporting payroll costs, lost pay and benefits for returning employees, support of operations and maintenance of existing equipment and facilities ✓ Technical assistance, counseling, or other services to support business planning ✓ COVID-19 mitigation and infection prevention measures (see section Public Health) As with all eligible uses, recipients may pursue a project not listed above by undergoing the steps outlined in the section Framework for Eligible Uses Beyond Those Enumerated. AGENDA ITEM #2.a. ARPA Funding Page 186 of 314 26 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury PUBLIC SECTOR CAPACITY Recipients may use SLFRF funding to restore and bolster public sector capacity, which supports government’s ability to deliver critical COVID-19 services. There are three main categories of eligible uses to bolster public sector capacity and workforce: Public Safety, Public Health, and Human Services Staff; Government Employment and Rehiring Public Sector Staff; and Effective Service Delivery. Public Safety, Public Health, and Human Services Staff SLFRF funding may be used for payroll and covered benefits for public safety, public health, health care, human services and similar employees of a recipient government, for the portion of the employee’s time spent responding to COVID-19. Recipients should follow the steps below. 1. Identify eligible public safety, public health, and human services staff. Public safety staff include: ✓ Police officers (including state police officers) ✓ Sheriffs and deputy sheriffs ✓ Firefighters ✓ Emergency medical responders ✓ Correctional and detention officers ✓ Dispatchers and supervisor personnel that directly support public safety staff Public health staff include: ✓ Employees involved in providing medical and other physical or mental health services to patients and supervisory personnel, including medical staff assigned to schools, prisons, and other such institutions ✓ Laboratory technicians, medical examiners, morgue staff, and other support services essential for patient care ✓ Employees of public health departments directly engaged in public health matters and related supervisory personnel Human services staff include: ✓ Employees providing or administering social services and public benefits ✓ Child welfare services employees ✓ Child, elder, or family care employees 2. Assess portion of time spent on COVID-19 response for eligible staff. Recipients can use a variety of methods to assess the share of an employees’ time spent responding to COVID-19, including using reasonable estimates—such as estimating the share of time based on discussions with staff and applying that share to all employees in that position. For administrative convenience, recipients can consider public health and safety employees entirely devoted to responding to COVID-19 (and their payroll and benefits fully covered by SLFRF) if the AGENDA ITEM #2.a. ARPA Funding Page 187 of 314 27 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury employee, or his or her operating unit or division, is “primarily dedicated” to responding to COVID- 19. Primarily dedicated means that more than half of the employee, unit, or division’s time is dedicated to responding to COVID-19. Recipients must periodically reassess their determination and maintain records to support their assessment, although recipients do not need to track staff hours. 3. Use SLFRF funding for payroll and covered benefits for the portion of eligible staff time spent on COVID-19 response. SLFRF funding may be used for payroll and covered benefits for the portion of the employees’ time spent on COVID-19 response, as calculated above, through the period of performance. Government Employment and Rehiring Public Sector Staff Under the increased flexibility of the final rule, SLFRF funding may be used to support a broader set of uses to restore and support public sector employment. Eligible uses include hiring up to a pre-pandemic baseline that is adjusted for historic underinvestment in the public sector, providing additional funds for employees who experienced pay cuts or were furloughed, avoiding layoffs, providing worker retention incentives, and paying for ancillary administrative costs related to hiring, support, and retention. • Restoring pre-pandemic employment. Recipients have two options to restore pre-pandemic employment, depending on the recipient’s needs. • If the recipient simply wants to hire back employees for pre-pandemic positions: Recipients may use SLFRF funds to hire employees for the same positions that existed on January 27, 2020 but that were unfilled or eliminated as of March 3, 2021. Recipients may use SLFRF funds to cover payroll and covered benefits for such positions through the period of performance. • If the recipient wants to hire above the pre-pandemic baseline and/or would like to have flexibility in positions: Recipients may use SLFRF funds to pay for payroll and covered benefits associated with the recipient increasing its number of budgeted FTEs up to 7.5 percent above its pre-pandemic baseline. Specifically, recipients should undergo the following steps: a. Identify the recipient’s budgeted FTE level on January 27, 2020. This includes all budgeted positions, filled and unfilled. This is called the pre-pandemic baseline. b. Multiply the pre-pandemic baseline by 1.075. This is called the adjusted pre- pandemic baseline. c. Identify the recipient’s budgeted FTE level on March 3, 2021, which is the beginning of the period of performance for SLFRF funds. Recipients may, but are not required to, exclude the number of FTEs dedicated to responding to the COVID-19 public health emergency. This is called the actual number of FTEs. d. Subtract the actual number of FTEs from the adjusted pre-pandemic baseline to calculate the number of FTEs that can be covered by SLFRF funds. Recipients do not have to hire for the same roles that existed pre-pandemic. AGENDA ITEM #2.a. ARPA Funding Page 188 of 314 28 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Recipients may use SLFRF funds to cover payroll and covered benefits through the period of performance; these employees must have begun their employment on or after March 3, 2021. Recipients may only use SLFRF funds for additional FTEs hired over the March 3, 2021 level (i.e., the actual number of FTEs). • Supporting and retaining public sector workers. Recipients can also use funds in other ways that support the public sector workforce.10 These include: o Providing additional funding for employees who experienced pay reductions or were furloughed since the onset of the pandemic, up to the difference in the employee’s pay, taking into account unemployment benefits received. o Maintaining current compensation levels to prevent layoffs. SLFRF funds may be used to maintain current compensation levels, with adjustments for inflation, in order to prevent layoffs that would otherwise be necessary. o Providing worker retention incentives, including reasonable increases in compensation to persuade employees to remain with the employer as compared to other employment options. Retention incentives must be entirely additive to an employee’s regular compensation, narrowly tailored to need, and should not exceed incentives traditionally offered by the recipient or compensation that alternative employers may offer to compete for the employees. Treasury presumes that retention incentives that are less than 25 percent of the rate of base pay for an individual employee or 10 percent for a group or category of employees are reasonably proportional to the need to retain employees, as long as other requirements are met. • Covering administrative costs associated with administering the hiring, support, and retention programs above. Effective Service Delivery SLFRF funding may be used to improve the efficacy of public health and economic programs through tools like program evaluation, data, and outreach, as well as to address administrative needs caused or exacerbated by the pandemic. Eligible uses include: • Supporting program evaluation, data, and outreach through: 10 Recipients should be able to substantiate that these uses of funds are substantially due to the public health emergency or its negative economic impacts (e.g., fiscal pressures on state and local budgets) and respond to its impacts. See the final rule for details on these uses. AGENDA ITEM #2.a. ARPA Funding Page 189 of 314 29 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury ✓ Program evaluation and evidence resources ✓ Data analysis resources to gather, assess, share, and use data ✓ Technology infrastructure to improve access to and the user experience of government IT systems, as well as technology improvements to increase public access and delivery of government programs and services ✓ Community outreach and engagement activities ✓ Capacity building resources to support using data and evidence, including hiring staff, consultants, or technical assistance support • Addressing administrative needs, including: ✓ Administrative costs for programs responding to the public health emergency and its economic impacts, including non-SLFRF and non-federally funded programs ✓ Address administrative needs caused or exacerbated by the pandemic, including addressing backlogs caused by shutdowns, increased repair or maintenance needs, and technology infrastructure to adapt government operations to the pandemic (e.g., video-conferencing software, data and case management systems) AGENDA ITEM #2.a. ARPA Funding Page 190 of 314 30 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury CAPITAL EXPENDITURES As described above, the final rule clarifies that recipients may use funds for programs, services, and capital expenditures that respond to the public health and negative economic impacts of the pandemic. Any use of funds in this category for a capital expenditure must comply with the capital expenditure requirements, in addition to other standards for uses of funds. Capital expenditures are subject to the same eligibility standard as other eligible uses to respond to the pandemic’s public health and economic impacts; specifically, they must be related and reasonably proportional to the pandemic impact identified and reasonably designed to benefit the impacted population or class. For ease of administration, the final rule identifies enumerated types of capital expenditures that Treasury has identified as responding to the pandemic’s impacts; these are listed in the applicable sub- category of eligible uses (e.g., public health, assistance to households, etc.). Recipients may also identify other responsive capital expenditures. Similar to other eligible uses in the SLFRF program, no pre- approval is required for capital expenditures. To guide recipients’ analysis of whether a capital expenditure meets the eligibility standard, recipients (with the exception of Tribal governments) must complete and meet the requirements of a written justification for capital expenditures equal to or greater than $1 million. For large-scale capital expenditures, which have high costs and may require an extended length of time to complete, as well as most capital expenditures for non-enumerated uses of funds, Treasury requires recipients to submit their written justification as part of regular reporting. Specifically: If a project has total capital expenditures of and the use is enumerated by Treasury as eligible, then and the use is beyond those enumerated by Treasury as eligible, then Less than $1 million No Written Justification required No Written Justification required Greater than or equal to $1 million, but less than $10 million Written Justification required but recipients are not required to submit as part of regular reporting to Treasury Written Justification required and recipients must submit as part of regular reporting to Treasury $10 million or more Written Justification required and recipients must submit as part of regular reporting to Treasury A Written Justification includes: • Description of the harm or need to be addressed. Recipients should provide a description of the specific harm or need to be addressed and why the harm was exacerbated or caused by the public health emergency. Recipients may provide quantitative information on the extent and the type of harm, such as the number of individuals or entities affected. AGENDA ITEM #2.a. ARPA Funding Page 191 of 314 31 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury • Explanation of why a capital expenditure is appropriate. For example, recipients should include an explanation of why existing equipment and facilities, or policy changes or additional funding to pertinent programs or services, would be inadequate. • Comparison of proposed capital project against at least two alternative capital expenditures and demonstration of why the proposed capital expenditure is superior. Recipients should consider the effectiveness of the capital expenditure in addressing the harm identified and the expected total cost (including pre-development costs) against at least two alternative capital expenditures. Where relevant, recipients should consider the alternatives of improving existing capital assets already owned or leasing other capital assets. Treasury presumes that the following capital projects are generally ineligible:  Construction of new correctional facilities as a response to an increase in rate of crime  Construction of new congregate facilities to decrease spread of COVID-19 in the facility  Construction of convention centers, stadiums, or other large capital projects intended for general economic development or to aid impacted industries In undertaking capital expenditures, Treasury encourages recipients to adhere to strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions. Treasury also encourages recipients to prioritize in their procurements employers with high labor standards and to prioritize employers without recent violations of federal and state labor and employment laws. AGENDA ITEM #2.a. ARPA Funding Page 192 of 314 32 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury FRAMEWORK FOR ELIGIBLE USES BEYOND THOSE ENUMERATED As described above, recipients have broad flexibility to identify and respond to other pandemic impacts and serve other populations that experienced pandemic impacts, beyond the enumerated uses and presumed eligible populations. Recipients should undergo the following steps to decide whether their project is eligible: Step 1. Identify COVID-19 public health or economic impact 2. Design a response that addresses or responds to the impact Analysis • Can identify impact to a specific household, business or nonprofit or to a class of households, businesses or nonprofits (i.e., group) • Can also identify disproportionate impacts, or more severe impacts, to a specific beneficiary or to a class • Types of responses can include a program, service, or capital expenditure • Response should be related and reasonably proportional to the harm • Response should also be reasonably designed to benefit impacted individual or class 1. Identify a COVID-19 public health or negative economic impact on an individual or a class. Recipients should identify an individual or class that is “impacted” or “disproportionately impacted” by the COVID-19 public health emergency or its negative economic impacts as well as the specific impact itself. • “Impacted” entities are those impacted by the disease itself or the harmful consequences of the economic disruptions resulting from or exacerbated by the COVID- 19 public health emergency. For example, an individual who lost their job or a small business that saw lower revenue during a period of closure would both have experienced impacts of the pandemic. • “Disproportionately impacted” entities are those that experienced disproportionate public health or economic outcomes from the pandemic; Treasury recognizes that pre- existing disparities, in many cases, amplified the impacts of the pandemic, causing more severe impacts in underserved communities. For example, a household living in a neighborhood with limited access to medical care and healthy foods may have faced health disparities before the pandemic, like a higher rate of chronic health conditions, that contributed to more severe health outcomes during the COVID-19 pandemic. The recipient may choose to identify these impacts at either the individual level or at a class level. If the recipient is identifying impacts at the individual level, they should retain documentation supporting the impact the individual experienced (e.g., documentation of lost revenues from a small business). Such documentation can be streamlined in many cases (e.g., self-attestation that a household requires food assistance). Recipients also have broad flexibility to identify a “class” – or a group of households, small businesses, or nonprofits – that experienced an impact. In these cases, the recipients should AGENDA ITEM #2.a. ARPA Funding Page 193 of 314 33 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury first identify the class and the impact that it faced. Then, recipients only need to document that the individuals served fall within that class; recipients do not need to document a specific impact to each individual served. For example, a recipient could identify that restaurants in the downtown area faced substantial declines in revenue due to decreased foot traffic from workers; the recipient could develop a program to respond to the impact on that class and only needs to document that the businesses being served are restaurants in the downtown area. Recipients should keep the following considerations in mind when designating a class: • There should be a relationship between the definition of the class and the proposed response. Larger and less-specific classes are less likely to have experienced similar harms, which may make it more difficult to design a response that appropriately responds to those harms. • Classes may be determined on a population basis or on a geographic basis, and the response should be appropriately matched. For example, a response might be designed to provide childcare to single parents, regardless of which neighborhood they live in, or a response might provide a park to improve the health of a disproportionately impacted neighborhood. • Recipients may designate classes that experienced disproportionate impact, by assessing the impacts of the pandemic and finding that some populations experienced meaningfully more severe impacts than the general public. To determine these disproportionate impacts, recipients: o May designate classes based on academic research or government research publications (such as the citations provided in the supplementary information in the final rule), through analysis of their own data, or through analysis of other existing data sources. o May also consider qualitative research and sources to augment their analysis, or when quantitative data is not readily available. Such sources might include resident interviews or feedback from relevant state and local agencies, such as public health departments or social services departments. o Should consider the quality of the research, data, and applicability of analysis to their determination in all cases. • Some of the enumerated uses may also be appropriate responses to the impacts experienced by other classes of beneficiaries. It is permissible for recipients to provide these services to other classes, so long as the recipient determines that the response is also appropriate for those groups. • Recipients may designate a class based on income level, including at levels higher than the final rule definition of "low- and moderate-income." For example, a recipient may identify that households in their community with incomes above the final rule threshold for low-income nevertheless experienced disproportionate impacts from the pandemic and provide responsive services. 2. Design a response that addresses or responds to the impact. Programs, services, and other interventions must be reasonably designed to benefit the individual or class that experienced AGENDA ITEM #2.a. ARPA Funding Page 194 of 314 34 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury the impact. They must also be related and reasonably proportional to the extent and type of impact experienced. For example, uses that bear no relation or are grossly disproportionate to the type or extent of the impact would not be eligible. “Reasonably proportional” refers to the scale of the response compared to the scale of the harm, as well as the targeting of the response to beneficiaries compared to the amount of harm they experienced; for example, it may not be reasonably proportional for a cash assistance program to provide a very small amount of aid to a group that experienced severe harm and a much larger amount to a group that experienced relatively little harm. Recipients should consider relevant factors about the harm identified and the response to evaluate whether the response is reasonably proportional. For example, recipients may consider the size of the population impacted and the severity, type, and duration of the impact. Recipients may also consider the efficacy, cost, cost-effectiveness, and time to delivery of the response. For disproportionately impacted communities, recipients may design interventions that address broader pre-existing disparities that contributed to more severe health and economic outcomes during the pandemic, such as disproportionate gaps in access to health care or pre-existing disparities in educational outcomes that have been exacerbated by the pandemic. AGENDA ITEM #2.a. ARPA Funding Page 195 of 314 35 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Premium Pay The Coronavirus State and Local Fiscal Recovery Funds may be used to provide premium pay to eligible workers performing essential work during the pandemic. Premium pay may be awarded to eligible workers up to $13 per hour. Premium pay must be in addition to wages or remuneration (i.e., compensation) the eligible worker otherwise receives. Premium pay may not exceed $25,000 for any single worker during the program. Recipients should undergo the following steps to provide premium pay to eligible workers. 1. Identify an “eligible” worker. Eligible workers include workers “needed to maintain continuity of operations of essential critical infrastructure sectors.” These sectors and occupations are eligible: ✓ Health care ✓ Emergency response ✓ Sanitation, disinfection & cleaning ✓ Maintenance ✓ Grocery stores, restaurants, food production, and food delivery ✓ Pharmacy ✓ Biomedical research ✓ Behavioral health ✓ Medical testing and diagnostics ✓ Home and community-based health care or assistance with activities of daily living ✓ Family or child care ✓ Social services ✓ Public health ✓ Mortuary ✓ Critical clinical research, development, and testing necessary for COVID-19 response ✓ State, local, or Tribal government workforce ✓ Workers providing vital services to Tribes ✓ Educational, school nutrition, and other work required to operate a school facility ✓ Laundry ✓ Elections ✓ Solid waste or hazardous materials management, response, and cleanup ✓ Work requiring physical interaction with patients ✓ Dental care ✓ Transportation and warehousing ✓ Hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment Beyond this list, the chief executive (or equivalent) of a recipient government may designate additional non-public sectors as critical so long as doing so is necessary to protecting the health and wellbeing of the residents of such jurisdictions. 2. Verify that the eligible worker performs “essential work,” meaning work that: • Is not performed while teleworking from a residence; and • Involves either: a. regular, in-person interactions with patients, the public, or coworkers of the individual that is performing the work; or b. regular physical handling of items that were handled by, or are to be handled by, patients, the public, or coworkers of the individual that is performing the work. AGENDA ITEM #2.a. ARPA Funding Page 196 of 314 36 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 3. Confirm that the premium pay “responds to” workers performing essential work during the COVID-19 public health emergency. Under the final rule, which broadened the share of eligible workers who can receive premium pay without a written justification, recipients may meet this requirement in one of three ways: • Eligible worker receiving premium pay is earning (with the premium included) at or below 150 percent of their residing state or county’s average annual wage for all occupations, as defined by the Bureau of Labor Statistics’ Occupational Employment and Wage Statistics, whichever is higher, on an annual basis; or • Eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act overtime provisions; or • If a worker does not meet either of the above requirements, the recipient must submit written justification to Treasury detailing how the premium pay is otherwise responsive to workers performing essential work during the public health emergency. This may include a description of the essential worker’s duties, health, or financial risks faced due to COVID-19, and why the recipient determined that the premium pay was responsive. Treasury anticipates that recipients will easily be able to satisfy the justification requirement for front-line workers, like nurses and hospital staff. Premium pay may be awarded in installments or lump sums (e.g., monthly, quarterly, etc.) and may be awarded to hourly, part-time, or salaried or non-hourly workers. Premium pay must be paid in addition to wages already received and may be paid retrospectively. A recipient may not use SLFRF to merely reimburse itself for premium pay or hazard pay already received by the worker, and premium pay may not be paid to volunteers. AGENDA ITEM #2.a. ARPA Funding Page 197 of 314 37 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Water & Sewer Infrastructure The Coronavirus State and Local Fiscal Recovery Funds may be used to make necessary investments in water and sewer infrastructure. State, local, and Tribal governments have a tremendous need to address the consequences of deferred maintenance in drinking water systems and removal, management, and treatment of sewage and stormwater, along with additional resiliency measures needed to adapt to climate change. Recipients may undertake the eligible projects below: PROJECTS ELIGIBLE UNDER EPA’S CLEAN WATER STATE REVOLVING FUND (CWSRF) Eligible projects under the CWSRF, and the final rule, include: ✓ Construction of publicly owned treatment works ✓ Projects pursuant to implementation of a nonpoint source pollution management program established under the Clean Water Act (CWA) ✓ Decentralized wastewater treatment systems that treat municipal wastewater or domestic sewage ✓ Management and treatment of stormwater or subsurface drainage water ✓ Water conservation, efficiency, or reuse measures ✓ Development and implementation of a conservation and management plan under the CWA ✓ Watershed projects meeting the criteria set forth in the CWA ✓ Energy consumption reduction for publicly owned treatment works ✓ Reuse or recycling of wastewater, stormwater, or subsurface drainage water ✓ Security of publicly owned treatment works Treasury encourages recipients to review the EPA handbook for the CWSRF for a full list of eligibilities. PROJECTS ELIGIBLE UNDER EPA’S DRINKING WATER STATE REVOLVING FUND (DWSRF) Eligible drinking water projects under the DWSRF, and the final rule, include: ✓ Facilities to improve drinking water quality ✓ Transmission and distribution, including improvements of water pressure or prevention of contamination in infrastructure and lead service line replacements ✓ New sources to replace contaminated drinking water or increase drought resilience, including aquifer storage and recovery system for water storage ✓ Green infrastructure, including green roofs, rainwater harvesting collection, permeable pavement ✓ Storage of drinking water, such as to prevent contaminants or equalize water demands ✓ Purchase of water systems and interconnection of systems ✓ New community water systems Treasury encourages recipients to review the EPA handbook for the DWSRF for a full list of eligibilities. AGENDA ITEM #2.a. ARPA Funding Page 198 of 314 38 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury ADDITIONAL ELIGIBLE PROJECTS With broadened eligibility under the final rule, SLFRF funds may be used to fund additional types of projects— such as additional stormwater infrastructure, residential wells, lead remediation, and certain rehabilitations of dams and reservoirs — beyond the CWSRF and DWSRF, if they are found to be “necessary” according to the definition provided in the final rule and outlined below. ✓ Culvert repair, resizing, and removal, replacement of storm sewers, and additional types of stormwater infrastructure ✓ Infrastructure to improve access to safe drinking water for individual served by residential wells, including testing initiatives, and treatment/remediation strategies that address contamination ✓ Dam and reservoir rehabilitation if primary purpose of dam or reservoir is for drinking water supply and project is necessary for provision of drinking water ✓ Broad set of lead remediation projects eligible under EPA grant programs authorized by the Water Infrastructure Improvements for the Nation (WIIN) Act, such as lead testing, installation of corrosion control treatment, lead service line replacement, as well as water quality testing, compliance monitoring, and remediation activities, including replacement of internal plumbing and faucets and fixtures in schools and childcare facilities A “necessary” investment in infrastructure must be: (1) responsive to an identified need to achieve or maintain an adequate minimum level of service, which may include a reasonable projection of increased need, whether due to population growth or otherwise, (2) a cost-effective means for meeting that need, taking into account available alternatives, and (3) for investments in infrastructure that supply drinking water in order to meet projected population growth, projected to be sustainable over its estimated useful life. Please note that DWSRF and CWSRF-eligible projects are generally presumed to be necessary investments. Additional eligible projects generally must be responsive to an identified need to achieve or maintain an adequate minimum level of service. Recipients are only required to assess cost- effectiveness of projects for the creation of new drinking water systems, dam and reservoir rehabilitation projects, or projects for the extension of drinking water service to meet population growth needs. Recipients should review the supplementary information to the final rule for more details on requirements applicable to each type of investment. APPLICABLE STANDARDS & REQUIREMENTS Treasury encourages recipients to adhere to strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions. Treasury also encourages recipients to prioritize in their procurements employers with high labor standards and to prioritize employers without recent violations of federal and state labor and employment laws. AGENDA ITEM #2.a. ARPA Funding Page 199 of 314 39 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Broadband Infrastructure The Coronavirus State and Local Fiscal Recovery Funds may be used to make necessary investments in broadband infrastructure, which has been shown to be critical for work, education, healthcare, and civic participation during the public health emergency. The final rule broadens the set of eligible broadband infrastructure investments that recipients may undertake. Recipients may pursue investments in broadband infrastructure meeting technical standards detailed below, as well as an expanded set of cybersecurity investments. BROADBAND INFRASTRUCTURE INVESTMENTS Recipients should adhere to the following requirements when designing a broadband infrastructure project: 1. Identify an eligible area for investment. Recipients are encouraged to prioritize projects that are designed to serve locations without access to reliable wireline 100/20 Mbps broadband service (meaning service that reliably provides 100 Mbps download speed and 20 Mbps upload speed through a wireline connection), but are broadly able to invest in projects designed to provide service to locations with an identified need for additional broadband investment. Recipients have broad flexibility to define need in their community. Examples of need could include: ✓ Lack of access to a reliable high-speed broadband connection ✓ Lack of affordable broadband ✓ Lack of reliable service If recipients are considering deploying broadband to locations where there are existing and enforceable federal or state funding commitments for reliable service of at least 100/20 Mbps, recipients must ensure that SLFRF funds are designed to address an identified need for additional broadband investment that is not met by existing federal or state funding commitments. Recipients must also ensure that SLFRF funds will not be used for costs that will be reimbursed by the other federal or state funding streams. 2. Design project to meet high-speed technical standards. Recipients are required to design projects to, upon completion, reliably meet or exceed symmetrical 100 Mbps download and upload speeds. In cases where it is not practicable, because of the excessive cost of the project or geography or topography of the area to be served by the project, eligible projects may be designed to reliably meet or exceed 100/20 Mbps and be scalable to a minimum of symmetrical 100 Mbps download and upload speeds. Treasury encourages recipients to prioritize investments in fiber-optic infrastructure wherever feasible and to focus on projects that will achieve last-mile connections. Further, Treasury encourages recipients to prioritize support for broadband networks owned, operated by, or affiliated with local governments, nonprofits, and co-operatives. AGENDA ITEM #2.a. ARPA Funding Page 200 of 314 40 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 3. Require enrollment in a low-income subsidy program. Recipients must require the service provider for a broadband project that provides service to households to either: ✓ Participate in the FCC’s Affordable Connectivity Program (ACP) ✓ Provide access to a broad-based affordability program to low-income consumers that provides benefits commensurate to ACP Treasury encourages broadband services to also include at least one low-cost option offered without data usage caps at speeds sufficient for a household with multiple users to simultaneously telework and engage in remote learning. Recipients are also encouraged to consult with the community on affordability needs. CYBERSECURITY INVESTMENTS SLFRF may be used for modernization of cybersecurity for existing and new broadband infrastructure, regardless of their speed delivery standards. This includes modernization of hardware and software. APPLICABLE STANDARDS & REQUIREMENTS Treasury encourages recipients to adhere to strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions. Treasury also encourages recipients to prioritize in their procurements employers with high labor standards and to prioritize employers without recent violations of federal and state labor and employment laws. AGENDA ITEM #2.a. ARPA Funding Page 201 of 314 41 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Restrictions on Use While recipients have considerable flexibility to use Coronavirus State and Local Fiscal Recovery Funds to address the diverse needs of their communities, some restrictions on use of funds apply. OFFSET A REDUCTION IN NET TAX REVENUE • States and territories may not use this funding to directly or indirectly offset a reduction in net tax revenue resulting from a change in law, regulation, or administrative interpretation beginning on March 3, 2021, through the last day of the fiscal year in which the funds provided have been spent. If a state or territory cuts taxes during this period, it must demonstrate how it paid for the tax cuts from sources other than SLFRF, such as by enacting policies to raise other sources of revenue, by cutting spending, or through higher revenue due to economic growth. If the funds provided have been used to offset tax cuts, the amount used for this purpose must be repaid to the Treasury. DEPOSITS INTO PENSION FUNDS • No recipients except Tribal governments may use this funding to make a deposit to a pension fund. Treasury defines a “deposit” as an extraordinary contribution to a pension fund for the purpose of reducing an accrued, unfunded liability. While pension deposits are prohibited, recipients may use funds for routine payroll contributions connected to an eligible use of funds (e.g., for public health and safety staff). Examples of extraordinary payments include ones that:  Reduce a liability incurred prior to the start of the COVID-19 public health emergency and occur outside the recipient's regular timing for making the payment  Occur at the regular time for pension contributions but is larger than a regular payment would have been ADDITIONAL RESTRICTIONS AND REQUIREMENTS Additional restrictions and requirements that apply across all eligible use categories include: • No debt service or replenishing financial reserves. Since SLFRF funds are intended to be used prospectively, recipients may not use SLFRF funds for debt service or replenishing financial reserves (e.g., rainy day funds). • No satisfaction of settlements and judgments. Satisfaction of any obligation arising under or pursuant to a settlement agreement, judgment, consent decree, or judicially confirmed debt restructuring in a judicial, administrative, or regulatory proceeding is itself not an eligible use. However, if a settlement requires the recipient to provide services or incur other costs that are an eligible use of SLFRF funds, SLFRF may be used for those costs. • Additional general restrictions. SLFRF funds may not be used for a project that conflicts with or contravenes the purpose of the American Rescue Plan Act statute (e.g., uses of funds that AGENDA ITEM #2.a. ARPA Funding Page 202 of 314 42 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury undermine COVID-19 mitigation practices in line with CDC guidance and recommendations) and may not be used in violation of the Award Terms and Conditions or conflict of interest requirements under the Uniform Guidance. Other applicable laws and regulations, outside of SLFRF program requirements, may also apply (e.g., laws around procurement, contracting, conflicts-of-interest, environmental standards, or civil rights). AGENDA ITEM #2.a. ARPA Funding Page 203 of 314 43 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury Program Administration The Coronavirus State and Local Fiscal Recovery Funds final rule details a number of administrative processes and requirements, including on distribution of funds, timeline for use of funds, transfer of funds, treatment of loans, use of funds to meet non-federal match or cost-share requirements, administrative expenses, reporting on use of funds, and remediation and recoupment of funds used for ineligible purposes. This section provides a summary for the most frequently asked questions. TIMELINE FOR USE OF FUNDS Under the SLFRF, funds must be used for costs incurred on or after March 3, 2021. Further, costs must be obligated by December 31, 2024, and expended by December 31, 2026. TRANSFERS Recipients may undertake projects on their own or through subrecipients, which carry out eligible uses on behalf of a recipient, including pooling funds with other recipients or blending and braiding SLFRF funds with other sources of funds. Localities may also transfer their funds to the state through section 603(c)(4), which will decrease the locality’s award and increase the state award amounts. LOANS Recipients may generally use SLFRF funds to provide loans for uses that are otherwise eligible, although there are special rules about how recipients should track program income depending on the length of the loan. Recipients should consult the final rule if they seek to utilize these provisions. NON-FEDERAL MATCH OR COST-SHARE REQUIREMENTS Funds available under the “revenue loss” eligible use category (sections 602(c)(1)(C) and 603(c)(1)(C) of the Social Security Act) generally may be used to meet the non-federal cost-share or matching requirements of other federal programs. However, note that SLFRF funds may not be used as the non- federal share for purposes of a state’s Medicaid and CHIP programs because the Office of Management and Budget has approved a waiver as requested by the Centers for Medicare & Medicaid Services pursuant to 2 CFR 200.102 of the Uniform Guidance and related regulations. SLFRF funds beyond those that are available under the revenue loss eligible use category may not be used to meet the non-federal match or cost-share requirements of other federal programs, other than as specifically provided for by statute. As an example, the Infrastructure Investment and Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements of authorized Bureau of Reclamation projects and certain broadband deployment projects. Recipients should consult the final rule for further details if they seek to utilize SLFRF funds as a match for these projects. ADMINISTRATIVE EXPENSES SLFRF funds may be used for direct and indirect administrative expenses involved in administering the program. For details on permissible direct and indirect administrative costs, recipients should refer to Treasury’s Compliance and Reporting Guidance. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect costs. AGENDA ITEM #2.a. ARPA Funding Page 204 of 314 44 U.S. DEPARTMENT OF THE TREASURY Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury REPORTING, COMPLIANCE & RECOUPMENT Recipients are required to comply with Treasury’s Compliance and Reporting Guidance, which includes submitting mandatory periodic reports to Treasury. Funds used in violation of the final rule are subject to remediation and recoupment. As outlined in the final rule, Treasury may identify funds used in violation through reporting or other sources. Recipients will be provided with an initial written notice of recoupment with an opportunity to submit a request for reconsideration before Treasury provides a final notice of recoupment. If the recipient receives an initial notice of recoupment and does not submit a request for reconsideration, the initial notice will be deemed the final notice. Treasury may pursue other forms of remediation and monitoring in conjunction with, or as an alternative to, recoupment. REVISIONS TO THE OVERVIEW OF THE FINAL RULE: • January 18, 2022 (p. 4, p. 16): Clarification that the revenue loss standard allowance is “up to” $10 million under the Replacing Lost Public Sector Revenue eligible use category; addition of further information on the eligibility of general infrastructure, general economic development, and worker development projects under the Public Health and Negative Economic Impacts eligible use category. • March 17, 2022 (p. 18): Specified that provision of child nutrition programs is available to respond to impacts of the pandemic on households and communities. AGENDA ITEM #2.a. ARPA Funding Page 205 of 314 KODIAK ISLAND BOROUGH STAFF REPORT MARCH 31, 2022 ASSEMBLY WORK SESSION Kodiak Island Borough SUBJECT: General Budget Discussion. ORIGINATOR: Finance Director, Dora Cross RECOMMENDATION: Manager's Budget Distribution 03-31-2022 DISCUSSION: ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: AGENDA ITEM #2.b. General Budget Discussion. Page 206 of 314 FY2023 Manager’s Budget AGENDA ITEM #2.b. General Budget Discussion. Page 207 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 208 of 314 Kodiak Island Borough Proposed FY2023 Manager's Budget Area Wide Tax Totals FY2023 Maximum Allowable Property Tax Revenue (MAPTR) : $14,237,666 Tax Category Fund Fund Description Total Tax Revenue needed *TY2021 (last year) Certified Assessed Value Mill Rate Area Wide ‐ Limited 100 General Fund ‐ Operations 1,160,146$ 1,494,747,221$ 0.77 Area Wide ‐ Limited 100 General Fund ‐ Transfer 270,000$ 1,494,747,221$ 0.18 Total General Fund 1,430,146$ 0.95 Area Wide ‐ Limited 201 KIBSD Education Support 11,955,244$ 1,494,747,221$ 8.00 Area Wide ‐ Limited 469 Facilities Maintenance 807,163$ 1,494,747,221$ 0.54 MAPTR Limit 14,192,553$ 9.48 Area Wide ‐ Not Limited 300 Debt Service‐Education 1,911,156$ 1,494,747,221$ 1.27 Total Levy 16,103,709$ Total Mill Rate 10.75 100 ‐ KIB General Fund General Fund Expenses 6,282,869$ Debt Service Transfer 270,000$ Less: Non Property Tax Revenues (5,122,723)$ Property Tax Revenue Needed 1,430,146$ 201 ‐ KIBSD ‐ Education Support Proposed Total Support 11,955,244$ Property Tax Revenue Needed 11,955,244$ 299 ‐ Debt Service ‐ Education Bond Payments & Expenses 7,572,618$ Plus: Fund Deficit & Reserve ‐$ Less: MVRT Revenue (240,000)$ Less: State Reimbursements (@100%)(5,151,462)$ Less: Transfers from General Fund (270,000)$ Property Tax Revenue Needed 1,911,156$ * TY2021 values are being used ‐ TY2022 values have not been certified yet AGENDA ITEM #2.b. General Budget Discussion. Page 209 of 314 Kodiak Island Borough, Alaska Resolution No. FY2023-01 Page 1 of 2 Introduced by: Borough Manager Thru The Mayor 1 Drafted by: Finance Director 2 Introduced on: 3 Amended on: 4 Adopted on: 5 6 KODIAK ISLAND BOROUGH 7 RESOLUTION NO. FY2023-01 8 9 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ESTABLISHING 10 THE AMOUNT OF FUNDS TO BE MADE AVAILABLE FROM LOCAL SOURCES FOR THE 11 KODIAK ISLAND BOROUGH SCHOOL DISTRICT FOR THE FISCAL YEAR BEGINNING 12 JULY 1, 2022 AND ENDING JUNE 30, 2023 13 14 WHEREAS, Kodiak Island Borough Code of Ordinances 3.15.030B provides that the Kodiak 15 Island Borough Board of Education shall submit the proposed budget and local support 16 requirements for the schools by April 30; and 17 18 WHEREAS, the Kodiak Island Borough Board of Education submitted their proposed budget 19 and local support requirements for the schools on _____________, 2022; and 20 21 WHEREAS, pursuant to AS 14.14.060(c), within thirty days after receipt of the school district 22 budget, the assembly shall determine the amount of funds to be made available from local sources 23 for school purposes and shall furnish the Board of Education with a statement of the sum to be 24 made available; and 25 26 WHEREAS, the Board of Education has submitted a proposed budget of $_48,633,114_ which 27 includes a request of KIB support for $_11,955,244_, of which $550,000 is in kind services and 28 $_11,405,244_ is appropriation; and 29 30 WHEREAS, the amount of funds to be appropriated from local sources for school purposes will 31 be incorporated into Ordinance No. FY2023-01, the Borough’s fiscal year 2023 appropriation and 32 tax levy ordinance; and 33 34 WHEREAS, the School District appropriation stated in this resolution may be adjusted 35 as part of the Borough budget process; and 36 37 38 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND 39 BOROUGH that the amount to be made available to the Kodiak Island Borough School District 40 from local sources for the fiscal year ending June 30, 2023 is set at $_11,955,244_ for both direct 41 appropriation and in-kind services. 42 43 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 44 THIS __________ DAY OF _______________, 2022. 45 AGENDA ITEM #2.b. General Budget Discussion. Page 210 of 314 Kodiak Island Borough, Alaska Resolution No. FY2023-01 Page 2 of 2 46 KODIAK ISLAND BOROUGH ATTEST: 47 48 ___________________________ ___________________________ 49 William Roberts, Mayor ____________, Borough Clerk 50 51 VOTES: 52 Ayes: 53 Noes: 54 AGENDA ITEM #2.b. General Budget Discussion. Page 211 of 314 Kodiak Island Borough, Alaska Ordinance No. FY2023-02 Page 1 of 3 Introduced by: Borough Manager Thru The Mayor 1 Drafted by: Finance Director 2 Introduced on: 3 Public Hearing Date: 4 Amended on: 5 Adopted on: 6 7 KODIAK ISLAND BOROUGH 8 ORDINANCE NO. FY2023-02 9 10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE 11 BUDGET FOR FISCAL YEAR 2023 AND APPROPRIATING FROM ALL BOROUGH FUNDS 12 13 WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly 14 held a public hearing on the proposed Fiscal Year 2023 Budget; and 15 16 WHEREAS, the Assembly has considered and incorporated the appropriation of funds 17 established in Ordinance No. FY2023-01, which is appropriated in this ordinance and together 18 shall constitute the entire Borough budget and appropriations for FY2023, except for capital 19 improvement projects; and 20 21 WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2023 22 budget and make appropriations to fund that budget from the corresponding Borough funds. 23 24 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 25 BOROUGH that: 26 27 Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the 28 Kodiak Island Borough Code of Ordinances. 29 30 Section 2: The budget for the fiscal year beginning July 1, 2022 entitled Kodiak Island Borough 31 FY2023 Budget, excluding capital projects, is hereby adopted. 32 33 Section 3: The amounts listed below are hereby appropriated from the corresponding funds: 34 35 Fund – Department Title Amount 100-100 Legislative $165,076 100-105 Borough Management $568,285 100-110 Borough Clerk $561,531 100-115 Borough Attorney $110,500 100-120 Finance $849,359 100-125 Finance – Information Technology $955,518 100-130 Assessing $897,457 100-135 Engineering & Facilities $444,082 100-140 Community Development $833,475 100-142 Building Official $165,491 AGENDA ITEM #2.b. General Budget Discussion. Page 212 of 314 Kodiak Island Borough, Alaska Ordinance No. FY2023-02 Page 2 of 3 100-160 Economic Development $600 100-165 General Administration $239,513 100-172 Parks & Recreation $43,037 100-175 Emergency Preparedness $37,900 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,045 100-191 Non-Profit – Kodiak College & Libraries $100,000 100-192-110 Non-Profit – Health & Social Services $85,000 100-192-120 Non-Profit - Education, Culture & Recreation $85,000 100-195 Transfers $270,000 General Fund Subtotal $6,552,869 201 Education Support $11,955,244 210 Land Sales $51,620 220 Building & Grounds $1,356,815 234 LEPC $1,000 240 Women’s Bay Road Service $237,600 242 Service Area #1 $452,000 243 Service Area #2 $0 244 Monashka Bay Road Service $62,238 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $823,837 252 Women’s Bay Fire Department $189,200 254 KIB Airport Fire District $18,200 260 Woodland Acres Lighting $5,800 261 Trinity Island Lighting $1,900 262 Mission Lake Tide Gate $2,200 276 Facility $340,000 277 Tourism Development $75,150 278 Commercial Vessel Passenger $0 300 Debt Service $7,572,618 530 Solid Waste Collection & Disposal $5,288,669 540 Hospital $1,384,272 545 Long-Term Care Center $1,095,930 555 Kodiak Fisheries Research Center $3,363,682 556 Research Court Apartments $118,706 560 E911 Service $295,000 36 37 Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal 38 year, June 30, 2023, to the respective fund. An appropriation for a capital improvement, grant 39 award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its 40 purpose has been accomplished or abandoned. 41 42 Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of 43 Ordinances, on July 1, 2022. 44 45 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 46 THIS DAY OF , 2022. 47 AGENDA ITEM #2.b. General Budget Discussion. Page 213 of 314 Kodiak Island Borough, Alaska Ordinance No. FY2023-02 Page 3 of 3 KODIAK ISLAND BOROUGH ATTEST: 48 49 50 ___________________________ ___________________________ 51 William Roberts, Mayor _____________, Borough Clerk 52 53 VOTES: 54 Ayes: 55 Noes: 56 AGENDA ITEM #2.b. General Budget Discussion. Page 214 of 314 KODIAK ISLAND BOROUGH FY23 Staff Positions by 'Home' Department updated 03/25/22 dlc FILLED FILLED VACANT VACANT Total No. of Positions Budgeted Full-Time, Permanent Positions Part-Time, Permanent Positions Full-Time, Permanent Positions Seasonal, Temporary Positions ASSESSING Director 1 1 Property Appraiser Lead 1 1 Property Appraiser - Appraiser Technician 5 3 1 1 Assessment Clerk - Assessing Budget Total 7 5 0 1 1 FY22 Budget Total 6 CLERK'S OFFICE Director 1 1 Deputy Clerk 1 1 Assistant Clerk 2 1 1 Clerk Budget Total 4 1 0 2 1 FY22 Budget Total 4 COMMUNITY DEVELOPMENT Director 1 0 1 Associate Planner/LRP 1 1 Associate Planner/ENF - GIS Analyst 1 1 Code Enforcement Officer 1 1 Secretary Ill 1 1 Community Development Budget Total 5 4 0 1 0 FY22 Budget Total 4 ENGINEERING & FACILITIES Director 1 1 Projects Manager 1 1 Projects Assistant - Maintenance Director 1 1 Maintenance Mechanic 1 1 General Laborer 1 1 Secretary Ill 2 2 Engineering & Facilities Budget Total 7 5 0 1 1 FY22 Budget Total 5 DEPARTMENT AGENDA ITEM #2.b. General Budget Discussion. Page 215 of 314 KODIAK ISLAND BOROUGH FY23 Staff Positions by 'Home' Department updated 03/25/22 dlc FILLED FILLED VACANT VACANT Total No. of Positions Budgeted Full-Time, Permanent Positions Part-Time, Permanent Positions Full-Time, Permanent Positions Seasonal, Temporary PositionsDEPARTMENT FINANCE DEPARTMENT Director 1 1 General/Revenue Accountant 2 1 1 Accounting Technician - AP /Payroll 2 2 Cashier 1 1 Secretary Ill 1 1 Finance Budget Total 7 6 1 0 0 FY22 Budget Total 7 INFORMATION TECHNOLOGY IT Supervisor 1 1 Programmer/Analyst 2 1 1 PC Tech 1 1 IT/MIS Budget Total 4 2 1 1 0 FY22 Budget Total 3 LEGISLATIVE no home employees 0 0 0 0 0 MANAGER'S OFFICE Borough Manager 1 1 Management Analyst 1 1 Administrative Support Specialist 1 1 Manager Budget Total 3 3 0 0 0 FY22 Budget Total 3 LAND RESOURCE MANAGEMENT Resource Management Officer - Land Resource Management Budget Total 0 0 0 0 0 FY22 Budget Total 0 BUILDING & GROUNDS no home employees 0 0 0 0 0 SERVICE DISTRICTS Manager - Fire Chief 1 1 Service District Budget Total 1 1 0 0 0 FY22 Budget Total 1 AGENDA ITEM #2.b. General Budget Discussion. Page 216 of 314 KODIAK ISLAND BOROUGH FY23 Staff Positions by 'Home' Department updated 03/25/22 dlc FILLED FILLED VACANT VACANT Total No. of Positions Budgeted Full-Time, Permanent Positions Part-Time, Permanent Positions Full-Time, Permanent Positions Seasonal, Temporary PositionsDEPARTMENT SOLID WASTE COLLECTION & DISPOSAL Solid Waste Mgr/Env Spec 1 1 Solid Waste Baler/Landfill Supervisor 1 1 Baler Operators 5 5 Treatment Plant Operators 2 2 General Laborer 2 2 Solid Waste Collection & Disposal Budget Total 11 900 2 FY22 Budget Total 11 KODIAK FISHERIES RESEARCH CENTER (KFRC) Maintenance Engineer-KFRC 1 1 Interpretive Specialist/Receptionist-KFRC - KFRC Budget Total 1 1 0 0 0 FY22 Budget Total 2 Grand Total 50 37 2 6 5 FY22 Budget Total 46 New Personnel Requests for FY2023 Assessing ‐ Appraiser Technician Community Development ‐ Director Engineering & Facilities ‐ Maintenance Director Information Technology ‐ Network Analyst AGENDA ITEM #2.b. General Budget Discussion. Page 217 of 314 Kodiak Island Borough03/31/22 dlcFY2023 Budget (Level 1)General Fund RevenuesAs of 03/25/222016 2017 2018 2019 2020 2021 2022 2022 2023(Actual)(Actual)(Actual)(Actual)(Actual)(Actual)(Actual)(Budget)(Budget ‐ MGR)Areawide Mill Rate10.75 10.75 10.75 10.75 10.75 10.75 10.75 10.7510.75General Fund Mill Rate0.10 0.15 0.15 1.10 0.56 2.75 2.11 2.110.95Recurring RevenuesProperty Tax 32,040$ 181,304$ 822,653$ 1,600,580$ 796,822$ 3,972,750$ 3,138,194$ 3,153,917$ 1,430,146$ Aircraft 44,651 26,436 30,000 60,200 29,100 23,100 26,900 23,100 26,900 PILT 1,670,540 1,592,112 1,621,466 1,582,037 1,651,791 1,635,859 19,083 1,335,000 1,438,000 Severance Tax 1,491,089 1,306,507 1,815,923 1,206,697 1,223,921 1,049,430 945,359 1,124,000 1,125,000 Penalties & Interest 145,067 213,373 219,086 288,818 227,076 297,832 278,020 210,000 210,000 License & Permits 66,151 83,546 62,349 130,441 96,415 75,790 39,259 72,200 93,530 Excise Tax‐ ‐ 310,482 425,445 389,726 701,141 270,029 351,000 526,000 Federal Shared 203,084 230,082 191,973 222,000 193,149 180,733 ‐ 180,000 180,000 State Shared 2,258,439 1,915,963 1,684,652 2,599,004 1,515,255 1,611,769 1,403,819 1,655,154 1,472,593 Investment Interest 54,211 11,059 10,830 211,629 152,804 23,017 47,983 50,000 50,000 Miscellaneous 441,430 3,716 500,890 162,202 29,338 8,742 1,553 200 700 Use of Fund Balance‐ ‐ ‐ ‐ ‐ ‐ ‐ 300,000 ‐ Total Recurring Revenues 6,406,702$ 5,564,098$ 7,270,304$ 8,489,053$ 6,305,397$ 9,580,163$ 6,170,199$ 8,454,571$ 6,552,869$ Non‐Recurring/Special RevenuesCovid‐19 Funding‐$ ‐$ ‐$ ‐$ 173,633$ 5,504,979$ ‐$ ‐$ ‐$ Total General Fund Revenues6,406,702$ 5,564,098$ 7,270,304$ 8,489,053$ 6,479,030$ 15,085,142$ 6,170,199$ 8,454,571$ 6,552,869$ AGENDA ITEM #2.b. General Budget Discussion. Page 218 of 314 Kodiak Island Borough03/31/22 dlcInformation for FY2023 BudgetGeneral Fund ExpensesAs of 03/25/222018 2019 2020 2021 2022 2022 2023Department(Actual)(Actual)(Actual)(Actual)(Actual)(Adopted)(Level 1 MGR)100‐100 LegislativePersonnel Services 31,800$ 31,500$ 32,104$ 32,446$ 16,600$ 32,104$ 32,600$ Employee Benefits 3,926$ 2,923$ 3,382$ 2,809$ 1,699$ 3,382$ 3,526$ Professional Services 72,931$ 72,954$ 72,185$ 72,000$ 45,963$ 72,000$ 68,500$ Support Goods & Services 38,774$ 37,077$ 36,551$ 50,723$ 22,279$ 32,514$ 60,450$ Total 147,431$ 144,454$ 144,222$ 157,978$ 86,541$ 140,000$ 165,076$ 100‐105 Borough ManagementPersonnel Services 347,178$ 392,194$ 421,771$ 355,127$ 242,779$ 303,768$ 295,405$ Employee Benefits 213,188$ 229,913$ 249,405$ 231,116$ 123,325$ 196,029$ 176,031$ Professional Services‐$ ‐$ ‐$ ‐$ 7,256$ 21,000$ 80,000$ Support Goods & Services 64,223$ 76,215$ 59,721$ 54,160$ 42,423$ 51,203$ 58,849$ Allocated (32,000)$ (37,000)$ (42,000)$ (42,000)$ (42,000)$ (42,000)$ (42,000)$ Total 592,589$ 661,322$ 688,897$ 598,403$ 373,783$ 530,000$ 568,285$ 100‐110 Borough ClerkPersonnel Services 254,649$ 274,088$ 210,513$ 186,419$ 180,169$ 230,430$ 238,773$ Employee Benefits 152,266$ 160,728$ 147,288$ 133,071$ 108,722$ 167,718$ 153,321$ Professional Services‐$ ‐$ ‐$ 3,248$ ‐$ 4,800$ Support Goods & Services 129,539$ 118,148$ 97,082$ 113,817$ 87,341$ 123,322$ 164,637$ Allocated‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Total 536,454$ 552,964$ 454,883$ 436,555$ 376,232$ 521,470$ 561,531$ 100‐115 Borough AttorneyProfessional Services 89,553$ 62,455$ 73,911$ 53,988$ 42,961$ 100,000$ 100,000$ Support Goods & Services 15,294$ 24,439$ 14,465$ 24,213$ 8,571$ 9,500$ 10,500$ Total 104,847$ 86,894$ 88,376$ 78,201$ 51,532$ 109,500$ 110,500$ 100‐120 Finance DepartmentPersonnel Services 420,272$ 426,275$ 453,432$ 435,694$ 298,873$ 437,218$ 475,152$ Employee Benefits 268,749$ 278,740$ 314,089$ 335,701$ 212,427$ 346,657$ 336,245$ Professional Services‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Support Goods & Services 112,145$ 99,064$ 91,326$ 88,462$ 70,592$ 88,481$ 86,281$ Allocated (43,000)$ (48,319)$ (47,319)$ (48,319)$ (48,319)$ (48,319)$ (48,319)$ Total 758,166$ 755,760$ 811,528$ 811,538$ 533,573$ 824,037$ 849,359$ AGENDA ITEM #2.b. General Budget Discussion. Page 219 of 314 Kodiak Island Borough03/31/22 dlcInformation for FY2023 BudgetGeneral Fund ExpensesAs of 03/25/222018 2019 2020 2021 2022 2022 2023Department(Actual)(Actual)(Actual)(Actual)(Actual)(Adopted)(Level 1 MGR)100‐125 Information TechnologyPersonnel Services 273,862$ 278,941$ 314,901$ 277,924$ 173,600$ 275,147$ 297,837$ Employee Benefits 165,684$ 172,401$ 193,719$ 183,709$ 78,522$ 190,271$ 206,109$ Professional Services 6,680$ 9,286$ 1,000$ 12,044$ 534$ 15,000$ 15,000$ Support Goods & Services 347,531$ 406,491$ 340,249$ 347,651$ 342,119$ 369,202$ 366,572$ Capital Outlay 18,726$ 83,625$ 13,921$ ‐$ ‐$ ‐$ 70,000$ Allocated Salaries (6,000)$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Operating Transfers‐$ 200,000$ 100,000$ ‐$ ‐$ ‐$ ‐$ Total 806,483$ 1,150,744$ 963,790$ 821,328$ 594,775$ 849,620$ 955,518$ 100‐130 Assessing DepartmentPersonnel Services 460,871$ 260,574$ 347,201$ 339,903$ 330,958$ 399,442$ 459,721$ Employee Benefits 272,680$ 184,847$ 237,961$ 238,062$ 196,581$ 285,399$ 324,108$ Professional Services‐$ 18,470$ 7,260$ 27,799$ 29,051$ 22,719$ 30,000$ Support Goods & Services 59,928$ 62,483$ 64,188$ 104,961$ 49,320$ 83,940$ 85,128$ Allocated Salaries (4,000)$ (4,000)$ (1,500)$ (1,500)$ (1,500)$ (1,500)$ (1,500)$ Total 789,479$ 522,374$ 655,110$ 709,225$ 604,410$ 790,000$ 897,457$ 100‐135 Engineering / FacilitiesPersonnel Services 234,475$ 232,915$ 204,429$ 238,882$ 147,910$ 204,094$ 216,536$ Employee Benefits 149,305$ 155,503$ 157,719$ 199,064$ 111,835$ 140,593$ 149,064$ Professional Services‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Support Goods & Services 81,398$ 74,589$ 68,896$ 65,714$ 46,039$ 81,867$ 78,482$ Allocated Salaries‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Total 465,178$ 463,007$ 431,044$ 503,660$ 305,784$ 426,554$ 444,082$ 100‐140 Community DevelopmentPersonnel Services 438,592$ 364,544$ 261,668$ 291,998$ 170,132$ 280,080$ 380,558$ Employee Benefits 285,084$ 255,130$ 173,949$ 225,348$ 128,529$ 190,814$ 259,535$ Professional Services 32,726$ 33,407$ 44,220$ 27,027$ 11,539$ 18,000$ 58,000$ Support Goods & Services 124,339$ 253,418$ 112,740$ 110,127$ 82,405$ 101,106$ 135,382$ Allocated Salaries (500)$ (500)$ ‐$ ‐$ ‐$ ‐$ ‐$ Operating Transfers‐$ 65,200$ ‐$ ‐$ ‐$ ‐$ ‐$ Total 880,241$ 971,199$ 592,577$ 654,500$ 392,605$ 590,000$ 833,475$ AGENDA ITEM #2.b. General Budget Discussion. Page 220 of 314 Kodiak Island Borough03/31/22 dlcInformation for FY2023 BudgetGeneral Fund ExpensesAs of 03/25/222018 2019 2020 2021 2022 2022 2023Department(Actual)(Actual)(Actual)(Actual)(Actual)(Adopted)(Level 1 MGR)100‐142 Building OfficialProfessional Services 142,231$ 167,430$ 164,173$ 151,594$ 76,825$ 140,000$ 145,000$ Support Goods & Services 24,220$ 20,642$ 20,491$ 20,491$ 15,368$ 20,491$ 20,491$ Total 166,451$ 188,072$ 184,664$ 172,085$ 92,193$ 160,491$ 165,491$ 100‐160 Economic DevelopmentProfessional Services 33,336$ ‐$ 20,000$ ‐$ ‐$ 20,000$ ‐$ Support Goods & Services 600$ 600$ 600$ 5,850$ 600$ ‐$ 600$ Total 33,936$ 600$ 20,600$ 5,850$ 600$ 20,000$ 600$ 100‐165 General AdministrationPersonnel Services 833$ 1,433$ 773$ 481$ ‐$ 42,496$ 3,007$ Employee Benefits 2,880$ 3,250$ 8,119$ (1,021)$ ‐$ 35,508$ 2,506$ Professional Services 98,555$ 107,308$ 89,159$ 101,130$ 106,761$ 103,125$ 106,100$ Support Goods & Services 92,591$ 237,627$ 214,475$ 146,490$ 51,125$ 215,990$ 47,900$ Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 80,000$ Total 194,859$ 349,618$ 312,526$ 247,080$ 157,886$ 397,119$ 239,513$ 100‐172 Parks & RecreationPersonnel Services 17,414$ 11,570$ 12,289$ 7,084$ 1,835$ 7,371$ 10,382$ Employee Benefits 4,304$ 3,219$ 3,030$ 3,103$ 771$ 5,965$ 5,655$ Professional Services 8,431$ 1,055$ 1,350$ 7,525$ ‐$ 10,000$ 10,000$ Support Goods & Services 38,003$ 41,252$ 15,893$ 1,848$ 2,107$ 8,664$ 17,000$ Capital Outlay 9,035$ ‐$ ‐$ ‐$ ‐$ ‐$ Total 77,187$ 57,096$ 32,562$ 19,560$ 4,713$ 32,000$ 43,037$ 100‐175 Emergency PreparednessPersonnel Services 4,204$ 5,028$ 423$ 1,219$ ‐$ 9,300$ ‐$ Employee Benefits 2,443$ 2,637$ 252$ 885$ ‐$ 7,495$ ‐$ Professional Services 21,917$ 400$ ‐$ 101$ ‐$ 15,000$ 15,000$ Support Goods & Services 14,473$ 6,241$ 3,804$ 3,051$ 1,468$ 17,200$ 22,900$ Total 43,037$ 14,306$ 4,479$ 5,256$ 1,468$ 48,995$ 37,900$ AGENDA ITEM #2.b. General Budget Discussion. Page 221 of 314 Kodiak Island Borough03/31/22 dlcInformation for FY2023 BudgetGeneral Fund ExpensesAs of 03/25/222018 2019 2020 2021 2022 2022 2023Department(Actual)(Actual)(Actual)(Actual)(Actual)(Adopted)(Level 1 MGR)100‐186 Animal ControlProfessional Services 114,015$ 115,800$ 118,700$ 118,700$ 121,000$ 121,000$ 121,000$ Total 114,015$ 115,800$ 118,700$ 118,700$ 121,000$ 121,000$ 121,000$ 100‐190 Education / Culture / RecreationSupport Goods & Services 4,665$ 20,472$ 20,447$ 20,397$ 18,854$ 20,589$ 20,045$ Total 4,665$ 20,472$ 20,447$ 20,397$ 18,854$ 20,589$ 20,045$ 100‐191 Kodiak College & LibrariesContributions 72,000$ 50,000$ 50,000$ 50,000$ ‐$ 100,000$ 100,000$ Total 72,000$ 50,000$ 50,000$ 50,000$ ‐$ 100,000$ 100,000$ 100‐192‐ 110 Non‐Profit Funding: Health & Social ServicesContributions 179,500$ 158,300$ 133,800$ 92,400$ 92,339$ 96,760$ 85,000$ Total 179,500$ 158,300$ 133,800$ 92,400$ 92,339$ 96,760$ 85,000$ 100‐192‐ 120 Non‐Profit Funding: Education, Culture & RecreationContributions 28,000$ 24,600$ 23,700$ 35,350$ 73,240$ 73,240$ 85,000$ Total 28,000$ 24,600$ 23,700$ 35,350$ 73,240$ 73,240$ 85,000$ 100‐195 Transfers OutOperating Transfers 403,958$ ‐$ 13,000$ 3,026,148$ 2,603,196$ 2,603,196$ 270,000$ Total 403,958$ ‐$ 13,000$ 3,026,148$ 2,603,196$ 2,603,196$ 270,000$ AGENDA ITEM #2.b. General Budget Discussion. Page 222 of 314 Kodiak Island Borough03/31/22 dlcInformation for FY2023 BudgetGeneral Fund ExpensesAs of 03/25/222018 2019 2020 2021 2022 2022 2023Department(Actual)(Actual)(Actual)(Actual)(Actual)(Adopted)(Level 1 MGR)CategoryPersonnel Services 2,484,150$ 2,279,062$ 2,259,504$ 2,167,177$ 1,562,856$ 2,221,450$ 2,409,971$ Employee Benefits 1,520,509$ 1,449,291$ 1,488,913$ 1,551,847$ 962,411$ 1,569,831$ 1,616,100$ Professional Services 620,375$ 588,565$ 591,958$ 575,156$ 441,890$ 657,844$ 753,400$ Support Goods & Services 1,147,723$ 1,478,758$ 1,160,928$ 1,157,955$ 840,611$ 1,224,069$ 1,175,217$ Capital Outlay 27,761$ 83,625$ 13,921$ ‐$ ‐$ ‐$ 150,000$ Allocated Salaries (85,500)$ (89,819)$ (90,819)$ (91,819)$ (91,819)$ (91,819)$ (91,819)$ Non‐Profit Contributions 279,500$ 232,900$ 207,500$ 177,750$ 165,579$ 270,000$ 270,000$ Subtotal 5,994,518$ 6,022,382$ 5,631,905$ 5,538,066$ 3,881,528$ 5,851,375$ 6,282,869$ Non Recurring /Special ExpensesOperating Transfers 403,958$ 265,200$ 113,000$ 3,026,148$ 2,603,196$ 2,603,196$ 270,000$ Non‐Profit COVID‐19 FundingHealth & Social Services 839,525$ Education, business & general 4,289,729$ (355)$ Total General Fund Expenses6,398,476$ 6,287,582$ 5,744,905$ 13,693,468$ 6,484,369$ 8,454,571$ 6,552,869$ Informational Notes:Personnel & Benefit Expenses (as Percent) 67% 62% 67% 67% 65% 65% 64% State PERS Contribution Rates 25.01% 27.58% 28.62% 30.85% 30.11% 30.11% 24.79% AGENDA ITEM #2.b. General Budget Discussion. Page 223 of 314 FY2023 Manager’s Budget General Fund AGENDA ITEM #2.b. General Budget Discussion. Page 224 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 225 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 226 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 227 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 228 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 229 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 230 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 231 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 232 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 233 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 234 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 235 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 236 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 237 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 238 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 239 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 240 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 241 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 242 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 243 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 244 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 245 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 246 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 247 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 248 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 249 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 250 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 251 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 252 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 253 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 254 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 255 of 314 FY2023 Manager’s Budget Special Revenue Funds AGENDA ITEM #2.b. General Budget Discussion. Page 256 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 257 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 258 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 259 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 260 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 261 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 262 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 263 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 264 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 265 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 266 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 267 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 268 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 269 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 270 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 271 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 272 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 273 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 274 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 275 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 276 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 277 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 278 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 279 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 280 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 281 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 282 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 283 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 284 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 285 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 286 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 287 of 314 FY2023 Manager’s Budget Debt Service AGENDA ITEM #2.b. General Budget Discussion. Page 288 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 289 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 290 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 291 of 314 FY2023 Manager’s Budget Enterprise Funds AGENDA ITEM #2.b. General Budget Discussion. Page 292 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 293 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 294 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 295 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 296 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 297 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 298 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 299 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 300 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 301 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 302 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 303 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 304 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 305 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 306 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 307 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 308 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 309 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 310 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 311 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 312 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 313 of 314 AGENDA ITEM #2.b. General Budget Discussion. Page 314 of 314 KODIAK ISLAND BOROUGH Meeting Type:�WM6)vWay-Se5s`0--,-► Date: viease VKiN i your name waiDiv viease NKiN i your name WORK SESSION DATE > 22 SCOTT ARNDT ` ATTENDEDz� ABSENT JOSEPH DELGADO ATTENDED ABSENT JARED GRIFFIN ATTENDED ABSENT SCOTT SMILEY / ATTENDED ABSENT GEOFFREY SMITH ATTENDED ABSENT JAMES TURNER ATTENDED i ABSENT AIMEE WILLIAMS ATTENDED ABSENT MAYOR ROBERTS ATTENDED ABSENT k