2022-04-07 Regular Meeting
Watch meetings live, online at www.kodiakak.us
Citizen Comment: 486-3231 or 855-492-9202
Listen on the radio at KMXT 100.1 FM
Kodiak Island Borough
Assembly Regular Meeting Agenda
Assembly Chambers
Thursday, April 7, 2022, 6:30 p.m.,
Streamed Live Online at www.kodiakak.us
And broadcasted on KMXT at 100.1 FM
Subscribe here to be notified when agenda packets are published.
Page
1. Invocation
2. Pledge of Allegiance
3. Statement of Land Acknowledgement
We are gathered on the traditional homeland of the Sugpiaq, Alutiiq people and acknowledge
the 10 tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our
community to this day.
4. Roll Call
5. Approval of Agenda and Consent Agenda
All items listed with an asterisk (*) are considered to be routine and non -controversial items by
the Assembly and will be approved by one motion.
6. *Approval of Minutes
7. Citizens' Comments 1-907-486-3231 or Toll Free 1-855-492-9202
Agenda items not scheduled for public hearing and general comments.
8. Awards and Presentations
9. Committee Reports
10. Public Hearing
11. Borough Manager's Report
12. Messages from the Borough Mayor
Page 1 of 102
Watch meetings live, online at www.kodiakak.us
Citizen Comment: 486-3231 or 855-492-9202
Listen on the radio at KMXT 100.1 FM
13. Consideration of Calendar - Unfinished Business
14. Consideration of Calendar - New Business
14.A. Contracts
4 - 60
1.
Contract No. FY2022-34 Auditing Services For The Kodiak
Island Borough And The Kodiak Island Borough School
District For Fiscal Years 2022-2026.
Complete Binder for Contract No. FY2022-34 - Pdf
14.B. Resolutions
61 - 69
1.
Resolution No. FY2022-25 Approving Certain
Unincorporated Communities And Their Respective Native
Village Council For Participation In The FY2023
Community Assistance Program.
Complete Binder for Resolution No. FY2022-25 - Pdf
14.C. Ordinances for introduction
70 - 85
1.
Ordinance FY2022-14, Amending Kodiak Island Borough
Code Section 17.145.070 Regarding Communication
Tower Approval Criteria.
Complete Binder for Ordinance FY2022-14 - Pdf
86 - 88
2.
Ordinance No. FY2022-16 Establishing An Opioid
Settlement Fund
Complete Binder for Ordinance No. FY2022-16 - Pdf
14.D. Other items
89 - 97
1.
Confirmation Of The Mayoral Appointment To The Prince
William Sound Regional Citizens Advisory Council.
Complete Binder For PWSRCAC Board Appointment - Pdf
98 - 102
2.
Confirmation Of Mayoral Appointment To The Parks and
Recreation Committee, Mr. Benjamin Vincent.
Complete Binder for Parks & Rec Appointment - Pdf
15. Citizens' Comments
16. Assembly Member' Comments
17. Adjournment
18. Information materials
Page 2 of 102
Watch meetings live, online at www.kodiakak.us
Citizen Comment: 486-3231 or 855-492-9202
Listen on the radio at KMXT 100.1 FM
18.A. Minutes of other Meetings
18.B. Reports
Page 3 of 102
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 7, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
SUBJECT: Contract No. FY2022-34 Auditing Services For The Kodiak Island Borough
And The Kodiak Island Borough School District For Fiscal Years 2022-2026.
ORIGINATOR: Finance Director, Dora Cross
RECOMMENDATION:
Authorize the Manager to execute Contract No. FY2022-34 Auditing Services with Altman,
Rogers and Co., for the Kodiak Island Borough and the Kodiak Island Borough School District
for Fiscal Years 2022-2026 provided there are no timely protests received.
DISCUSSION:
This contract is for audit services for both the Kodiak Island Borough and for our component
unit, the Kodiak Island Borough School District. It consists of an initial one year term for
FY2022 and two, two-year extensions for for a total of 5 years.
An Request for Proposal (RFP) was issued March 9, 2022 and two bids were received by the
April 30th, 3pm submission date. Submissions were opened and reviewed by two Borough
and two School District representatives. Staff has determined that Altman, Rogers & Co.'s bid
is responsive and is recommending award of the contract to them.
Copies of the evaluations will be distributed to the Assembly at the March 31, 2022 work session.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
KIBC 3.16.110 Competitive sealed proposals - negotiated procurement.
D. Proposals shall be received at the time and place designated in the request for proposals and shall
be opened so as to avoid disclosing their contents to competing proponents during the process of
negotiation. Proposals and tabulations thereof shall be open to public inspection only after the contract
award.
AGENDA ITEM #14.A.1.
Contract No. FY2022-34 Auditing Services For The Kodiak Island Borough A...Page 4 of 102
KIB & KIBSD
RFP Evaluation Results for Auditor Services
March 31, 2022
Response to RFP evaluation Possible
Points Altman BDO
Technical
Understanding of work performed 25 25 20
Technical qualifications and experience 25 25 25
Experience with local government 25 25 25
Performance (timeliness, adherence & sufficency)25 25 16
Quality of management letter comments 10 10 3
Additional information support 10 10 10
Philosophy 10 10 10
Approach 10 10 6
Local office (Alaska) 10 9 10
Total Technical Points 150 149 125
Total Cost Points 50 50 39
Total Points 200 199 164
Cost (excluding travel estimates)
All Years - FY2022-2026 903,300$ 1,159,000$
Difference between bidders 255,700$
AGENDA ITEM #14.A.1.
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KODIAK ISLAND BOROUGH REQUEST FOR PROPOSALS FOR AUDIT
SERVICES
The Kodiak Island Borough hereby invites firms to submit proposals for acceptance by
the Borough to provide the needed services needed to fulfill and complete audit services
as specified within the RFP. Sealed Proposals must be submitted and marked "Proposal –
KODIAK ISLAND BOROUGH AUDIT SERVICES” and must be received by the
Kodiak Island Borough Manager’s Office on or before March 30, 2022, 3:00 P.M., local
time, in order to be considered. Proposal documents are available from the Kodiak Island
Borough Finance Department Room 104, 710 Mill Bay Road, Kodiak, Alaska 99615, by
telephone (907) 486-9323 or on our web site at www.kodiakak.us. The Borough reserves
the right to accept or reject any and all bids, or waive any and all technicalities or
informalities as it deems appropriate.
Published: March 9, 16 & 23, 2022
AGENDA ITEM #14.A.1.
Contract No. FY2022-34 Auditing Services For The Kodiak Island Borough A...Page 6 of 102
COVER SHEET
THIS IS NOT AN ORDER
SUBMITTAL DEADLINE:
TIME: 3:00 p.m.
DATE: March 30, 2022
DELIVER PROPOSALS TO:
Kodiak Island Borough
Managers Office
710 Mill Bay Road
Kodiak AK 99615
ISSUE DATE: March 9, 2022
PROJECT:
EXTERNAL AUDIT SERVICES
THE ATTACHED TERMS & CONDITIONS SHALL BECOME PART OF ANY
CONTRACT RESULTING FROM THIS REQUEST FOR PROPOSAL.
PROPOSALS SHALL BE SUBMITTED IN THE PROPER FORMAT
AND MUST HAVE ORIGINAL SIGNATURES ON THE FORMS PROVIDED.
FOR VENDOR USE ONLY: PLEASE RETURN THIS ORIGINAL. MAKE A COPY FOR YOUR FILES.
DATE OF PROPOSAL:
BUSINESS LICENSE NUMBER:
BUSINESS NAME:
MAILING ADDRESS:
PHYSICAL LOCATION:
TELEPHONE NUMBER:
FACSIMILE NUMBER:
BY:
Print Name Signature
AGENDA ITEM #14.A.1.
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Page 2 of 34
TABLE OF CONTENTS
1. INSTRUCTIONS FOR RESPONDENTS ........................................................................................................ 3
2. GENERAL INFORMATION ........................................................................................................................... 4
3. PROPOSAL SUBMISSION REQUIREMENTS ............................................................................................ 5
4. LOBBYING ....................................................................................... ERROR! BOOKMARK NOT DEFINED.
5. ALTERNATE PROPOSALS ............................................................................................................................ 6
6. FAX OR EMAIL SUBMITTAL NOT ACCEPTABLE ................................................................................. 6
7. WITHDRAWAL, MODIFICATION, OR CORRECTION ........................................................................... 6
8. LATE PROPOSALS .......................................................................................................................................... 6
9. RESPONSIBILITY TO KEEP INFORMED .................................................................................................. 6
10. PRICES .............................................................................................................................................................. 6
11. VENDOR TAX ID NUMBER .......................................................................................................................... 7
12. FIRM OFFER ................................................................................................................................................... 7
13. EXTENSION OF PRICES ............................................................................................................................... 7
14. PROPOSAL PREPARATION COSTS ........................................................................................................... 7
15. CONTRACT FUNDING .................................................................................................................................. 7
16. RIGHT TO REJECT AND NOT AWARD .................................................................................................... 7
17. EQUAL OPPORTUNITY ................................................................................................................................ 7
18. CONFLICTS OF INTEREST PROHIBITED .............................. ERROR! BOOKMARK NOT DEFINED.
19. SUBMITTAL FORMAT REQUIREMENTS ................................................................................................ 8
20. CONTRACT NEGOTIATION ...................................................................................................................... 11
21. INSURANCE REQUIREMENTS ................................................................................................................. 11
22. CONTRACT SPECIFICATIONS ................................................................................................................. 12
23. CURRENT AND FUTURE ENVIRONMENT ............................................................................................ 12
24. ADDITIONAL INFORMATION .................................................................................................................. 16
25. ENGAGEMENT REQUIREMENTS ........................................................................................................... 16
26. POTENTIAL ADDITIONAL ENGAGEMENT(S) ..................................................................................... 25
27. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION ................. 26
28. EVALUATION CRITERIA........................................................................................................................... 27
29. SELECTION PROCESS ................................................................................................................................ 28
ATTACHMENT A .................................................................................................................................................... 31
ATTACHMENT B .................................................................................................................................................... 32
EXTERNAL AUDIT SERVICES FOR THE KODIAK ISLAND BOROUGH AND THE KODIAK ISLAND
BOROUGH SCHOOL DISTRICT .......................................................................................................................... 32
ATTACHMENT C .................................................................................................................................................... 33
ATTACHMENT D .................................................................................................................................................... 34
AGENDA ITEM #14.A.1.
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Page 3 of 34
KODIAK ISLAND BOROUGH
REQUEST FOR PROPOSAL (RFP)
GENERAL INFORMATION
TITLE: EXTERNAL AUDIT SERVICES
CONTACT FOR QUESTIONS: Dora Cross, Finance Director
Telephone: (907) 486-9320
Email: dcross@kodiakak.us
1. INSTRUCTIONS FOR RESPONDENTS
SUBMIT PROPOSALS ONLY TO: Kodiak Island Borough
Managers Office Rm 125
710 Mill Bay Rd
Kodiak, Alaska 99615
RFP SUBMITTAL DEADLINE: March 30, 2022, 3 PM local time
NUMBER OF COPIES TO BE SUBMITTED: Four (4) complete and signed copies
of your proposal package along with an electronic version.
1.1. Deliver proposal copies (number specified above) only to the address above
before the submittal deadline. Proposals received by the Manager’s Office
after the submittal deadline will be returned to the proposer upon receipt of
written request or retained unopened in the proposal file.
1.2. QUESTIONS, OBJECTIONS, OR COMMENTS
Proposers are requested to carefully review this Request for Proposal (RFP),
without delay, for defects and questionable or objectionable matter. Questions,
objections, or comments should be made in writing and received by the
Question Contact no later than 10 calendar days prior to the proposal submittal
deadline, so that any necessary amendments may be published and distributed
to proposers to prevent the opening of a defective proposal. Proposers'
protests based upon any omission or errors, or the content of the RFP will be
disallowed if not made known prior to the proposal submittal deadline.
1.3. Address all questions, objections, or comments to: Borough Finance Director,
Dora Cross, 710 Mill Bay Road, Kodiak, Alaska 99615, or by email at
dcross@kodiakak.us.
1.4. The Kodiak Island Borough (the Borough) assumes no responsibility for any
interpretation or representations made by any of its officers, agents, or
employees unless interpretations or representations are incorporated in a
written amendment to the RFP.
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2. GENERAL INFORMATION
2.1. The Kodiak Island Borough and its component unit, the Kodiak Island Borough
School District (School District), are seeking financial auditing services, for their
fiscal years ending June 30, to result in audit opinions rendered on each
entity's financial statements (which are prepared by the Borough and the
School District) and on the Borough's and School District's compliance with
state and federal single audit reporting requirements. Furthermore, the scope
of the engagement must also include non-audit consulting time up to 60 hours
annually at fixed hourly rates set in the agreement, and which is in addition to
the fixed fee work. The engagement will be for a fixed fee and cover a period
of one year with two, two-year renewal options based on satisfactory
performance in the first and through the third years. The fixed fee is to include
all audit expenses. Also see 25.1.5 “Special Considerations” on page 18-19.
2.2. In addition, the Borough and School District are requesting fixed hourly rate
quotes for each staff category of the proposer. The non-audit consulting time
and any additional engagements outside of the non-audit consulting time
arising during the five years shall be estimated, billed, and paid based on these
rates.
2.3. The Kodiak Island Borough was incorporated September 23, 1963 as a Second
Class Borough under the provisions of the state of Alaska Borough Act (1963),
as amended. The Borough operates under an Assembly-Manager form of
government and has the following powers:
Area wide: public education and public schools; general administration and
finance; assessment and collection of taxes; debt service; planning and zoning
in the entire Borough.
Community Health: this is restricted to Hospital and Mental Health services
on an area wide basis.
Non areawide: Parks and Recreation, Economic Development and Animal
Control.
Enterprise activities: Solid Waste Disposal & Collection District; E-911;
KFRC; Hospital; Long Term Care Center; and Research Court Apartments.
Service Area: road construction and maintenance, fire protection, tide gate
and streetlights on a neighborhood or community basis.
All funds of the Borough are accounted for in accordance with generally
accepted accounting principles.
2.4. The Kodiak Island Borough School District operates a public school system
under an elected school board pursuant to Alaska Statutes, Title 29.35.160. All
funds of the School District are accounted for in accordance with generally
accepted accounting principles and the requirements of the State of Alaska,
Department of Education and Early Development.
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2.5. The Borough intends to follow the schedule of activities described below during
the procurement process. The Borough reserves the exclusive right to alter the
schedule.
Activity Date
Release of RFP March 9, 2022
Proposal Due Date March 30, 2022
Notice of Intent to Award March 31, 2022 (tentatively)
Final Selection April 7, 2022
3. PROPOSAL SUBMISSION REQUIREMENTS
Each respondent must submit its complete proposal divided into 2 parts:
Part One: Proposal Exclusive of Price Proposal Component
Part One consists of the complete proposal exclusive of the price-proposal component. Part
One must be signed and dated by a person who is authorized to bind the respondent. Failure to
properly sign and date the proposal will be grounds for rejection.
Important note: The Part One Proposal and copies of Part One Proposal must exclude all
price proposal information.
Part Two: Price Proposal Component
Submit 1 set of the Part Two price proposal component enclosed in a separate sealed envelope
placed within the sealed envelope or box containing the Part One proposal.
The Part Two Price Proposal Component shall be submitted on the forms included as
Attachment B, Cost Proposal Schedule, and Attachment C, Rate Schedule, provided in
this RFP for the specified project.
Failure to include the Part Two Price Proposal Component in a separate sealed envelope inside
the sealed envelope or box containing the Part One proposal will be grounds for rejection.
The Part One Proposal shall be in the format called for in section 17 and shall include all
required contents. It shall be submitted in the following form:
3.1. A completed page one (1) shall be the face document of each Part one
proposal.
3.2. Submit four (4) complete and signed copies of your Part one proposal package
along with an electronic version.
3.3. Neither the Borough nor its officers, agents, or employees shall be responsible
for the premature opening of, or the failure to open, a proposal not properly
addressed and identified.
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3.4. The manager’s office is located at 710 Mill Bay Road, room 125, Kodiak,
Alaska, and is open for business from 8:00 a.m. to 5:00 p.m., Monday through
Friday. Acceptance of Special Delivery mail is not available Saturday, Sunday,
or holidays. It shall be the responsibility of the proposer to assure that his
proposal is delivered to the Manager’s Office prior to the submittal deadline.
4. ALTERNATE PROPOSALS
4.1. Alternate proposals will not be considered unless specifically requested and
approved.
5. FAX OR EMAIL SUBMITTAL NOT ACCEPTABLE
5.1. Fax or email submittal of a proposal is not acceptable.
6. WITHDRAWAL, MODIFICATION, OR CORRECTION
6.1. After depositing a proposal, a proposer may withdraw, modify, or correct his
proposal, providing the Manager’s Office receives the request for such
withdrawal, modification, or correction before the time set for submittal
deadline. The original proposal, as modified by such written communication,
will be considered as the proposal. No proposer will be permitted to withdraw
his proposal after the time set for submittal deadline.
7. LATE PROPOSALS
7.1. Late proposals are proposals received after the time and date set for submittal
deadline. Proposals will be received during the period and at the place stated
on the RFP Cover Sheet. It is the sole responsibility of the proposer to see that
his proposal is submitted in time. Any proposal received after the scheduled
opening time will not be considered, but will be held unopened in the file,
unless other disposition is requested or agreed to by the proposer. Other
disposition will not take place until after award.
8. RESPONSIBILITY TO KEEP INFORMED
8.1. It is the potential proposer’s responsibility to keep informed. Failure to do so
may result in a proposal being declared non-responsive.
9. PRICES
9.1. The proposer shall state prices in terms of estimated hours and the applicable
rate on this RFP. Prices quoted for services must be in U.S. funds and include
applicable duties, fees, and costs so that the services can be provided, without
further cost. Prices quoted in proposals must be exclusive of federal, state and
local taxes. If the proposer believes that certain taxes are payable by the
Borough, the proposer may list such taxes separately, directly below the price
for the affected item.
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10. VENDOR TAX ID NUMBER
10.1. If services procured through this RFP must be included on a 1099-NEC tax
form, as described in the Internal Revenue Code, a valid taxpayer identification
number must be provided to the Borough before payment will be made.
11. FIRM OFFER
11.1. Offers made in response to this RFP must be good and firm for a period of
ninety (90) days from the date of submittal deadline.
12. EXTENSION OF PRICES
12.1. In the case of error in the extension of prices in the proposal, the unit price will
govern.
13. PROPOSAL PREPARATION COSTS
13.1. The Borough is not liable for any costs incurred by the proposer in proposal
preparation.
13.2. The Borough shall not be liable for any cost incurred by any firm in response to
this solicitation.
14. CONTRACT FUNDING
14.1. Borough funds are in the proposed budget for FY 2023. Payment and
performance obligations for this work and/or contract renewals are subject to
the availability and appropriation of funds.
15. RIGHT TO REJECT AND NOT AWARD
15.1. The Borough may accept or reject any and all proposals.
15.2. The Borough reserves the right to not award the proposed agreement, if it is in
the Borough's best interest.
16. EQUAL OPPORTUNITY
16.1. The Borough is an Affirmative Action/ Equal Opportunity Employer.
16.2. The Borough, and all contractors, vendors, and suppliers, agree and certify that
they shall comply with the requirement of all pertinent Federal and State laws
relating to equal opportunity in contracting and procurement activities.
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17. SUBMITTAL FORMAT REQUIREMENTS
17.1. Proposers are advised that, notwithstanding any instructions or inferences
elsewhere in this Request for Proposal, only the documents shown in this
section need be submitted with and made part of their proposal. Other
documents may be required after the submittal deadline, but prior to award.
Proposers are advised that failure to submit the documents shown in this
section and return the forms in the condition indicated SHALL RENDER THE
PROPOSAL NON-RESPONSIVE.
17.2. To achieve a uniform review process and obtain the maximum degree of
comparability, proposals will not be considered if the following documents
and/or attachments are materially deficient or not provided in the condition
indicated, and organized in the manner specified below:
Title Page/Cover Sheet: Complete the first page of this RFP. Be sure all
blanks are filled and accurate. Show the name of your firm, local address,
telephone number, name of contact person and date. Signature must be
original.
Table of contents: Clearly identifies the material in your proposal by section
and page number.
Acknowledgments: Use the form supplied in Attachment A. Signature must
be original and the acknowledgment form must be properly filled out.
Letter of transmittal: Limit to one or two print pages. Briefly state your firm's
understanding of the work to be done and of the organization and its accounting
environment. Give the names of the persons who will be authorized to make
representations for your firm, their titles, addresses, and telephone numbers.
Letter of intent for insurance coverage: Submit a letter of intent indicating
how you will meet the insurance and/or bonding requirements of this RFP
(section 19). Failure to provide a detailed description, or acceptable coverage,
may result in the proposal being declared non-responsive
Profile of the audit organization, technical qualifications, and approach:
Firms submitting proposals must have an Alaskan decision-making office.
Please state whether your audit organization is national, regional, or local.
Indicate the number of people (by level) located within the Alaskan office that
will handle the audit.
Provide a list of the Alaskan office's current and prior government audit clients
(borough and school district accounts, other local governments, federal and/or
state single audits, grant compliance audits), including telephone number and
contact person's name, indicating the type(s) of services performed, and the
number of years served for each.
Indicate the Alaskan office's experience in providing additional services to
government clients by listing the name of each government, the type(s) of
service performed, and the year(s) of engagement.
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Describe your audit organization's quality control program for audits and
whether your audit organization has been the object of any disciplinary action
during the past three years. Include a copy of the report on the results of your
most recent peer review with your proposal.
Describe your approach to the audit. This should include at least the following
points:
Type of audit program used (tailor-made, standard government, or
standard commercial)
Use of statistical sampling
Use of analytical procedures
Approach for obtaining your understanding of internal control and for
assessing control risk
Approach for determining which laws and regulations should be tested for
compliance and how samples will be drawn
Use of computer audit specialists
Organization of audit team and approximate percentage of time spent on
audit at each staff level
Management letter (provide a sample letter)
Typical assistance expected from the Borough and School District staff
Tentative timetable outline for completing the audit within specified
deadlines of the RFP
Summary of the proposer's individual audit staff technical qualifications
Identify the partners, managers, and supervisors/seniors who will work on the
audit, including any staff from other than the Alaskan office. Include resumes
for each supervisory person to be assigned to the audit. (The resumes may be
included as an appendix.) Describe the experience in local government audits,
including federal and state single audits, and grant compliance audits of each
senior and higher-level person assigned to the audit, including years on each
job and their position while on each audit. Indicate the percentage of time the
senior and supervisor/manager will be on-site.
Describe your program to ensure staff maintains professional proficiency
through continuing education and training. Describe the relevant educational
background of each individual assigned to the audit. This should include
seminars and courses attended within the past three years and any
governmental accounting and auditing during the last two years.
Explain your policies on notification of changes in key personnel.
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Cost proposals All proposals shall include the following for both the Borough
and the School District:
Number of audit person days by level (Person Day = 8 Hours)
Cost per person day
Total person days cost
Travel cost
Other cost, if any
Total cost
Cost proposals must be summarized by filling in each line for the Cost Proposal
Schedule, Attachment B, and all proposals shall follow the format on the Cost
Proposal Schedule with respect to price quotations.
Award will be influenced by the sum of the total cost for the five years but will
also be based on factors outlined in section 26, Evaluation Criteria.
Prices shall be firm and open for acceptance by the Borough for a period of not
less than ninety (90) calendar days from the date the proposal is due. Prices
proposed shall be firm for the audited years June 30, 2022 through June 30,
2026. All prices and quotations shall be written legibly by printer or pen and
ink. A proposal shall be rejected if it contains a material alteration or erasure
which is not initialed by the signer of the proposal.
Rate schedule for potential additional engagement(s): Proposers must fill in
each line on the Rate Schedule for Potential Additional Engagement(s),
Attachment C.
Prices shall be firm and open for acceptance by the Borough for a period of not
less than ninety (90) calendar days from the date the proposal is due. Prices
shall be firm for the period June 30, 2022 through June 30, 2026. All prices and
quotations shall be written legibly by computer or pen and ink. A proposal shall
be rejected if it contains a material alteration or erasure which is not initialed by
the signer of the proposal.
References: Proposers must submit references as outlined in section 28,
Evaluation Criteria.
17.3. Erasures or other changes made to the proposal must be initialed by the
person signing the proposal. "White Out" or other liquid correction methods
must be initialed.
17.4. All amendments that require acknowledgment shall be acknowledged in the
space provided on a copy of Attachment A by original signature.
Acknowledgment of amendments must be submitted prior to the submittal
deadline.
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18. CONTRACT NEGOTIATION
18.1. The Borough, consistent with KIBC 3.30.110(E) may choose to clarify
proposals through negotiation with qualified proposers or may offer the contract
to the highest ranked proposer without further clarification. If the top ranked
proposer fails to enter into the contract, the Borough may proceed to the next
highest ranked proposer. The contract shall be substantially in the form
attached as Attachment D. Proposers shall note any exceptions to the
proposed contract form,
19. INSURANCE REQUIREMENTS
If you are unsure if your firm will be able to provide the insurance described in this
section, please contact your insurance broker or agent before you submit your proposal.
A letter of intent to meet insurance requirements must be included in the proposal
(section 17.2).
19.1. Before beginning work on a contract awarded as a result of this RFP, the
contractor shall obtain all required insurance and the Borough shall receive and
review the certificates of insurance. If the contractor is a joint venture, then the
joint venture itself must have insurance as specified below. All insurance
companies providing coverage must be rated “Superior” or “Excellent” by A.M.
Best Company.
19.2. The contractor shall assure that there is insurance in force, which provides
protection for the Borough from any claim, which might arise from the
contractor’s work under the contract. This insurance shall provide protection
whether the work is performed by the contractor, by any sub-contractor, or by
their employees, agents, successors, or assigns.
19.3. Workers’ compensation insurance as required by law.
19.4. Commercial general liability insurance with a limit of not less than $1,000,000
per occurrence is required. The contractor shall add the Borough as an
additional insured in the contractor’s commercial general liability policy.
19.5. Valuable papers and electronic data processing (EDP) coverage in an amount
sufficient to reconstruct the work done under this contract, but in no event less
than $10,000 is required.
19.6. Professional liability insurance in the amount of $1,000,000 is required.
19.7. The Borough shall have the right at any time to require higher limits for public
liability and property damage insurance. In any such event, the additional
premium or premiums payable solely as the result of such additional insurance
shall be added by amendment to the contract price.
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19.8. The contractor shall furnish the Borough with Certificates of Insurance in a form
acceptable to the Borough to certify insurance coverage. The contractor shall
cause the insurance policies referred to therein to include a provision that while
the contract shall remain in force, no such policy shall be canceled, not
renewed, or materially altered until at least thirty (30) days written notice
thereof has been given to the Borough.
20. CONTRACT SPECIFICATIONS
20.1. This request for proposal, including any amendments, and the technical and
cost proposals shall become a part of the contract.
20.2. Proposals are requested for the following contract period:
Contract will end with the completion of the 2025-2026 fiscal years’ audit,
but not later than January 15, 2027.
20.3. After the initial one-year award, this contract may be renewed for two additional
two-year periods at the Borough’s discretion.
20.4. The Borough requires that the entire audit engagement be a fixed fee contract
to include all expenses. No additional fees or costs will be allowed unless
requested as part of the 60 hours of non-audit consulting time or additional
engagements in accordance with section 244, Potential Additional
Engagement(s).
20.5. Any additional fees/costs so authorized for additional financial work must be
expressed as a fixed hourly rate for each fiscal year subject to audit, quoted for
each staff category of the proposer (see Attachment C) and that the detail of
the costs be disclosed.
20.6. A separate purchase order will be issued for each fiscal year's audit. Payment
will be made upon receipt of monthly invoices, billed on a percentage-of-
completion basis, less 15% retainage, with final payment to be rendered upon
receipt and final invoice for the contracted services. Costs must be detailed for
1) the Borough audit, 2) the Borough single audit requirements, 3) the School
District audit and Department of Education and Early Development compliance
requirements, 4) the School District single audit requirements, 5) Borough non-
audit consultation, and 6) School District non-audit consultation.
20.7. For any additional engagements, a separate purchase order shall be issued for
each. Payment will be made upon receipt of monthly invoices, with final
payment to be rendered after satisfactory completion of the engagement and
upon receipt and final invoice for the additional engagement services.
21. CURRENT AND FUTURE ENVIRONMENT
21.1. Current Accounting Environment – Borough
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21.1.1. GOVERNMENTAL FUNDS
General Fund The general fund is the general operating fund of the
Borough. It is used to account for all financial resources except those
required to be accounted for in another fund.
Special Revenue Funds Special revenue funds are used to account for
the proceeds of specific revenue sources (other than major capital
projects) that are legally restricted to expenditures for specified purposes.
There are currently 18 Special Revenue Funds.
Of the 18 Special Revenue funds, there are 11 service areas that have
been established by certain communities or neighborhoods within the
Borough for purposes of providing certain services not otherwise
exercised on an area wide or non-area wide basis. These services are:
road maintenance and construction, fire protection, tide gate, and
streetlights. The revenues for these services are provided by local
taxation and state shared revenue. The Borough is restricted from using
area wide revenues for service area expenditures.
Debt Service Fund The debt service fund is used to account for the
accumulation of resources for, and the payment of, principal, interest, and
related costs for the Borough’s general obligation bonds. Debt service
requirements are funded by property tax revenues and by state funded
reimbursements for school construction debt.
Capital Projects Funds Capital projects funds are used to account for
financial resources to be used for the acquisition or construction of major
capital facilities and equipment.
21.1.2. PROPRIETARY FUNDS
Enterprise Funds Enterprise funds are used to account for operations
that are financed and operated in a manner similar to private business
enterprises: a) where the intention of the governing body is that the costs
of providing goods or services to the general public on a continuing basis
be financed or recovered primarily through user charges, or b) where the
governing body has decided that periodic determination of revenues
earned, expenses incurred, and/or net income is appropriate for capital
maintenance, public policy, management control, accountability, or other
purposes. The Borough has six (6) enterprise funds: Solid Waste
Disposal & Collection, Hospital, Long-Term Care, Kodiak Fisheries
Research Center, Research Court Apartments, and 911 Service.
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21.2. Current Data Processing Equipment and Software - Borough
The Information Technology department is responsible for the computer
systems that process all financial transactions of the Borough. The Borough
employees have Windows 10 computers networked together with a 1Gbps
switched Ethernet network utilizing the TCP/IP protocol. Remote sites are
linked through fiber-optics, metro-Ethernet or VPN connections. Our financial
system runs on Windows x64 servers, hosted in a virtualized environment. We
use New World Systems/Tyler Technologies’ Logos.NET software for our
financial software. Our tax accounting software is PACS, from True
Automation/Harris Software. We currently use Microsoft Office 365 for our
productivity software.
21.3. Assessing Department’s Real Property Appraisal System
PACS Appraisal software was acquired through its parent company True
Automation, Inc. The license became active July 1, 2008 and systems use
began in January of 2009. Vendor support is purchased on a year-to-year
basis, and the PACS software is updated when applicable.
PACS Appraisal maintains real and personal property ownership,
assessments, exemptions and attributes. PACS Collection software works in
conjunction with PACS Appraisal and is the software used in the Finance
Department for tax accounting and collections.
21.4. The Internet
The Borough has an internet web site. Our site currently contains a page of
information for each of our departments and functions. One of the most
popular areas of the site is the Map Center, which includes GIS information. In
addition, the site contains the Borough’s Codes, Assembly Agendas,
Newsletters, and Meeting Minutes. Our current site can be viewed at
http://www.kodiakak.us.
21.5. Current PC-Based Financial Systems - Borough
21.5.1. BUDGET
The Borough’s budget is prepared using the .NET version of New World
Systems financial system. All statistical data presented to the public is
available in Microsoft Excel. Workbooks are developed at the department
level and linked to create a summary level budget. At the summary level,
the budget can be presented by fund or for the Borough as a whole.
Textual portions of the budget are done in Microsoft Word. The public
may request to be given a copy or it can be found on our web site.
21.5.2. FINANCIAL STATEMENTS
The Borough’s financial report is prepared using the .NET version of New
World Systems financial system. The public may request to be given a
copy.
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21.6. Current Accounting Environment - School District
21.6.1. GOVERNMENTAL FUNDS
General Fund This is the School District’s general operating fund and is
used to account for all financial transactions except those required to be
accounted for in another fund. Major revenue sources include the
Borough’s contribution to education, the State of Alaska public school
foundation program, and other state and federal revenues. Expenditures
are authorized in the annual budget and are made for such activities as
student instruction, administration, and maintenance.
Special Revenue Funds These funds are used to account for the
proceeds of specific revenue sources that are legally restricted to
expenditures for specified purposes. The School District maintains a
separate cost center for each federal and state grant program. These
cost centers are assigned to the appropriate special revenue funds based
on their purpose and funding source.
Capital Projects Funds These funds are used to account for those
financial resources to be used for acquisition, construction, and major
maintenance of facilities and equipment. The Borough accounts for most
acquisition, construction, and major maintenance projects of school
facilities. The School District accounts for projects related to the
acquisition of furnishings and equipment.
21.6.2. FIDUCIARY FUND
Agency Fund This fund is used to account for the assets held by the
School District as an agent for various student organizations.
21.7. Current Data Processing Equipment and Software - School District
The School District currently runs the financial system Infinite Visions
which is accessed through the cloud. No servers are housed onsite.
Infinite Visions is comprised of integrated financial, human resources,
payroll, purchasing, warehouse, and fixed asset applications. Designed
specifically for schools, Infinite Visions is a true K-12 multi-fund, modified
accrual accounting system, both GAAP and GASB compliant
EMS (employee management system)
Payroll
FAS (fixed assets system)
Equipment inventory
WHS (warehouse inventory system)
Receiving & Issues
Central stores supplies, Food services & USDA
commodities inventories.
FMS (financial management system)
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General Ledger
Accounts Payable
Cash Disbursements
Purchase order processing
Cash receipts
Report writers
21.8. Current PC-Based Financial Systems - School District
21.8.1. BUDGET
All budget reports are generated through Infinite Visions but can be
exported to excel.
21.8.2. FINANCIAL STATEMENTS
All financial reports are generated through Infinite Visions but can be
exported to excel.
22. ADDITIONAL INFORMATION
22.1. Copies of the following documents of each entity will be available:
KIB 2020-2021 Annual Comprehensive Financial
Report
KIB 2020-2021 Single Audits and other compliance
reports
KIB 2020-2021 Approved Budget
KIBSD 2020-2021 Annual Comprehensive Financial
Report, including single audits and
other compliance reports
KIBSD 2020-2021 Approved Budget
23. ENGAGEMENT REQUIREMENTS
23.1. Financial Statements and Compliance Statements - Borough
23.1.1. SCOPE OF WORK TO BE PERFORMED
The Kodiak Island Borough desires the auditor to express an opinion on
the fair presentation of its general-purpose financial statements in
conformity with generally accepted accounting principles.
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The Borough also desires the auditor to express an opinion on the fair
presentation of its combining and individual fund and account group
financial statements and schedules in conformity with generally accepted
accounting principles. The auditor is not required to audit the supporting
schedules contained in the Annual Financial Report. The auditor is not
required to audit the statistical section of the report.
The auditor is required to report on compliance with applicable state and
with applicable federal laws and regulations and on internal controls over
financial reporting that could have a material effect on the fair
presentation of the financial statements.
The auditor is required to test internal controls and compliance, as
described in the U.S. Office of Management and Budget (OMB) Circular
A-133 Compliance Supplement that are applicable to each of the
Borough’s major federal programs. The auditor is also required to test
internal controls and compliance, as described in the State of Alaska
Audit Guide and Compliance Supplement for State Single Audits that are
applicable to each of the Borough’s major state programs. The auditor
must report on compliance and internal control over compliance
applicable to each major federal and to each major state program.
The auditor is not required to audit the schedules of expenditures of
federal and state awards.
The auditor is required to report any findings or questioned costs found in
the course of the work described above. Findings must be reported in
three separate categories: 1) those affecting financial reporting, 2) those
affecting major federal programs, and 3) those affecting major state
programs. Recommendations for corrective action should be included.
The auditor shall also be responsible for performing certain limited
procedures, for Management’s Discussion and Analysis and for other
Required Supplementary Information required by the Governmental
Accounting Standards Board, as mandated by generally accepted
auditing standards.
23.1.2. AUDITING STANDARDS TO BE FOLLOWED
To meet the requirements of this request for proposal, the audit shall be
performed in accordance with generally accepted auditing standards as
set forth by the American Institute of Certified Public Accountants, the
standards for financial audits set forth in the U.S. General Accounting
Office's Government Auditing Standards, the provisions of U.S. Office of
Management and Budget (OMB) Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations, and the provisions of the
State of Alaska Single Audit Regulation (2AAC 45.010), to include the
State of Alaska Audit Guide and Compliance Supplement for State Single
Audits.
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23.1.3. REPORTS TO BE ISSUED
Reports shall be written in accordance with generally accepted auditing
standards as set forth by the American Institute of Certified Public
Accountants, the standards for financial audits set forth in the U.S.
General Accounting Office's Government Auditing Standards, the
provisions of U.S. Office of Management and Budget (OMB) Circular A-
133, Audits of States, Local Governments, and Non-Profit Organizations,
and the provisions of the State of Alaska Single Audit Regulation (2 AAC
45.010), to include the State of Alaska Audit Guide and Compliance
Supplement for State Single Audits.
Following the completion of the audit of the fiscal year's financial
statements, the auditor shall issue:
A report on the fair presentation of the financial statements in
conformity with generally accepted accounting principles.
For federal purposes, a report on compliance and on internal control
over financial reporting based on an audit of the financial statements
performed in accordance with Government Auditing Standards.
An "in-relation-to" report on the Schedule of Expenditures of Federal
Awards, along with a report on compliance with requirements
applicable to each major program and on internal control over
compliance in accordance with OMB Circular A-133.
A Schedule of Findings and Questioned Costs summarizing auditor
results for a federal single audit, along with recommendations for
corrective action.
Accounting assistance will be required for preparation of the Annual
Comprehensive Financial Report (ACFR). This will be included in the
lump sum cost for audit services.
In the required state and federal reports on compliance and on internal
controls over financial reporting and on the state and federal reports on
compliance with requirements applicable to each major program, the
auditor shall communicate any reportable conditions found during the
audit. A reportable condition shall be defined as a significant deficiency in
the design or operation of internal control, which could adversely affect
the Borough’s ability to record, process, summarize, and report financial
data consistent with the assertions of management in the financial
statements.
Reportable conditions that are also material weaknesses shall be
identified as such in the report.
Nonreportable conditions discovered by the auditors shall be reported in a
separate letter to management, which shall be referred to in the report on
internal controls.
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The report on compliance with requirements to each major assistance
program shall include all material instances of noncompliance. All
nonmaterial instances of noncompliance shall be reported in a separate
management letter, which shall be referred to in the report on compliance.
Fraud and Illegal Acts. Auditors shall be required to make an
immediate, written report of all irregularities and illegal acts or indications
of illegal acts of which they become aware. This notification should be
made in accordance with Statements of Auditing Standards No. 54 and
No. 99, and with the U.S. General Accounting Office's Government
Auditing Standards.
23.1.4. REPORT DEADLINES
The opinion on the financial statements of the Borough for the fiscal years
ending June 30 is to be submitted by November 15 for each year of the
engagement, unless adjusted by mutual agreement.
The reports required for the federal Single Audit Act, as amended in
1996, and the state single audit regulation are to be submitted by
December 15 for each year of the engagement, unless adjusted by
mutual agreement.
23.1.5. SPECIAL CONSIDERATIONS
The Kodiak Island Borough will send its Annual Comprehensive Financial
Report to the Government Finance Officers Association for review in its
Certificate of Achievement for Excellence in Financial Reporting program.
The auditor may be required to provide limited special assistance to the
Kodiak Island Borough to meet the requirements of that program. Any
fees for this assistance are outside the scope of the audit and will be
billed as additional engagement work at the rates in Attachment C.
The Kodiak Island Borough may prepare one or more official statements
in connection with the sale of debt securities, which may contain the
general-purpose financial statements and the auditor's report thereon.
The auditor shall be required, if requested by the financial advisor and/or
the underwriter, to issue a "consent and citation of expertise" as the
auditor and any necessary "comfort letters".
The schedules of expenditures of federal and state awards the related
auditor's reports, as well as the federal and state reports on compliance
and on internal control over financial reporting and on compliance with
requirements applicable to each major program and on internal control
over that compliance are not to be included in the Annual Comprehensive
Financial Report but are to be issued separately.
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23.1.6. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS
All working papers and reports must be retained, at the auditor's expense,
for a minimum of three (3) years from the end of the audited period,
unless the firm is notified in writing by the Borough of the need to extend
the retention period. The auditor will be required to make working papers
available, upon request, to the following parties or their designees:
Kodiak Island Borough
Parties designated by the federal or state governments or by the
Kodiak Island Borough as part of an audit quality review process
Auditors of entities of which the Kodiak Island Borough is a sub
recipient of grant funds
In addition, the firm shall respond promptly and fully to the reasonable
inquires of successor auditors. The firm shall allow successor auditors to
review working papers, including documentation of planning, internal
control, audit results, and other matters of continuing accounting and
auditing significance.
23.2. Financial Statements and Compliance Statements – School District
23.2.1. SCOPE OF WORK TO BE PERFORMED
The Kodiak Island Borough School District desires the auditor to express
an opinion on the fair presentation of its general-purpose financial
statements in conformity with generally accepted accounting principles.
The School District also desires the auditor to express an opinion on the
fair presentation of its combining and individual fund schedules in
conformity with generally accepted accounting principles (i.e., a “full-
scope” audit). The auditor is not required to audit the supporting
schedules contained in the Annual Comprehensive Financial Report. The
auditor is not required to audit the statistical section of the report.
The auditor is required to report on compliance with applicable state and
with applicable federal laws and regulations and on internal controls over
financial reporting that could have a material effect on the fair
presentation of the financial statements.
The auditor is required to test internal controls and compliance as
described in the U.S. Office of Management and Budget (OMB) Circular
A-133 Compliance Supplement that are applicable to each of the School
District’s major federal programs. The auditor is also required to test
internal controls and compliance, as described in the State of Alaska
Audit Guide and Compliance Supplement for State Single Audits that are
applicable to each of the School District’s major state programs. The
auditor must report on compliance and internal control over compliance
applicable to each major federal and to each major state program.
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The auditor is not required to audit the schedules of expenditures of
federal and state awards.
The auditor is required to report any findings or questioned costs found in
the course of the work described above. Findings must be reported in
three separate categories: 1) those affecting financial reporting, 2) those
affecting major federal programs, and 3) those affecting major state
programs. Recommendations for corrective action should be included.
The auditor shall also be responsible for performing certain limited
procedures, for Management’s Discussion and Analysis and for other
Required Supplementary Information required by the Governmental
Accounting Standards Board, as mandated by generally accepted
auditing standards.
23.2.2. AUDITING STANDARDS TO BE FOLLOWED
To meet the requirements of this request for proposal, the audit shall be
performed in accordance with generally accepted auditing standards as
set forth by the American Institute of Certified Public Accountants, the
standards for financial audits set forth in the U.S. General Accounting
Office's Government Auditing Standards, the provisions of U.S. Office of
Management and Budget (OMB) Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations, and the provisions of the
State of Alaska Single Audit Regulation (2AAC 45.010), to include the
State of Alaska Audit Guide and Compliance Supplement for State Single
Audits.
23.2.3. REPORTS TO BE ISSUED
Reports shall be written in accordance with generally accepted auditing
standards as set forth by the American Institute of Certified Public
Accountants, the standards for financial audits set forth in the U.S.
General Accounting Office's Government Auditing Standards, the
provisions of U.S. Office of Management and Budget (OMB) Circular A-
133, Audits of States, Local Governments, and Non-Profit Organizations,
and the provisions of the State of Alaska Single Audit Regulation (2 AAC
45.010), to include the State of Alaska Audit Guide and Compliance
Supplement for State Single Audits.
Following the completion of the audit of the fiscal year's financial
statements, the auditor shall issue:
A report on the fair presentation of the financial statements in
conformity with generally accepted accounting principles.
For federal purposes, a report on compliance and on internal control
over financial reporting based on an audit of the financial statements
performed in accordance with Government Auditing Standards.
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An "in-relation-to" report on the Schedule of Expenditures of Federal
Awards, along with a report on compliance with requirements
applicable to each major program and on internal control over
compliance in accordance with OMB Circular A-133.
A Schedule of Findings and Questioned Costs summarizing auditor
results for a federal single audit, along with recommendations for
corrective action.
For state purposes, a report on compliance and on internal control
over financial reporting based on an audit of the financial statements
performed in accordance with Government Auditing Standards.
An “in-relation-to” report on the Schedule of Expenditures of State
Awards, along with a report on compliance with requirements
applicable to each major program and on internal control over
compliance in accordance with the State of Alaska Audit Guide and
Compliance Supplement for State Single Audits.
The auditors must send out these reports for the School District:
A report on fund balance compliance requirements, in accordance
with AS 14.17.505. A report on the fair presentation of the tuition rate
report, in accordance with Alaska Department of Education and Early
Development instructions for Form 05-00-014.
One copy of the General-Purpose Financial Statement for each state
agency listed on either the schedule of state financial assistance or
Federal Awards should be sent to the Statewide Single Audit
Coordinator, Office of Management & Budget.
One copy of the General-Purpose Financial Statement should be sent
to the State of Alaska, Department of Administration, Division of
Finance. Their report should also include the Tuition Rate Report and
Management Letter
Two copies of the General-Purpose Financial Statement will be sent
to the Federal Audit Clearing House. It will also include the Data
Collection Form for Reporting on Audits of States, Local Governments
and Nonprofit Organizations (Form SF-SAC) which the auditors have
prepared.
Five additional copies each of the General-Purpose Financial Statement,
Management Letter, Letter to the School Board and two (2) copies of the
Tuition Rate Report sent to the School District along with an electronic
version of all reports.
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In the required state and federal reports on compliance and on internal
controls over financial reporting and on the state and federal reports on
compliance with requirements applicable to each major program, the
auditor shall communicate any reportable conditions found during the
audit. A reportable condition shall be defined as a significant deficiency in
the design or operation of internal control, which could adversely affect
the School District’s ability to record, process, summarize, and report
financial data consistent with the assertions of management in the
financial statements.
Reportable conditions that are also material weaknesses shall be
identified as such in the report.
Nonreportable conditions discovered by the auditors shall be reported in a
separate letter to management, which shall be referred to in the report on
internal controls.
The report on compliance with requirements to each major assistance
program shall include all material instances of noncompliance. All
nonmaterial instances of noncompliance shall be reported in a separate
management letter, which shall be referred to in the report on compliance.
Fraud and Illegal Acts. Auditors shall be required to make an
immediate, written report of all irregularities and illegal acts or indications
of illegal acts of which they become aware. This notification should be
made in accordance with Statements of Auditing Standards No. 54 and
No. 99, and with the U.S. General Accounting Office's Government
Auditing Standards.
23.2.4. REPORT DEADLINES
Opinions on the financial statements of the School District and on reports
required by the Alaska Department of Education and Early Development
for the fiscal years ending June 30 are to be submitted by October 1 for
each year of the engagement, unless adjusted by mutual agreement.
The reports required for the federal Single Audit Act, as amended in
1996, the state single audit regulations, and the applicable state statutes
and regulations of the Alaska Department of Education and Early
Development are to be submitted by October 1 for each year of the
engagement, unless adjusted by mutual agreement.
23.2.5. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS
All working papers and reports must be retained, at the auditor's expense,
for a minimum of three (3) years from the end of the audited period,
unless the firm is notified in writing by the or School District of the
need to extend the retention period. The auditor will be required to make
working papers available, upon request, to the following parties or their
designees:
Kodiak Island Borough and Kodiak Island Borough School District
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State Department of Education and Early Development and U.S.
Department of Education
Parties designated by the federal or state governments or by the
Borough or School District as part of an audit quality review process
Auditors of entities of which the Kodiak Island Borough School District
is a subrecipient of grant funds
In addition, the firm shall respond promptly and fully to the reasonable
inquires of successor auditors. The firm shall allow successor auditors to
review working papers, including documentation of planning, internal
control, audit results, and other matters of continuing accounting and
auditing significance.
23.3. Peer Reviews
The firm shall provide copies of their peer reviews as they are performed during
the term of the contract.
23.4. Management Letters
The auditor shall observe the adequacy of the systems of internal control,
accounting procedures, and other significant matters. Upon the request any
appropriate recommendations may be reviewed with management and included
in separate letters to the Borough Manager and Assembly, and to the
Superintendent and School Board.
Interim management letters on improvements in controls and procedures for the
Borough and School District will be submitted within three weeks of interim
fieldwork for each year. Final management letters for the Borough and School
District will be submitted by December 15 and September 30, respectively, of
each year, unless adjusted by mutual agreement. The auditor will meet at least
semi-annually with the Assembly and School Board, or with designated
Committee(s), for the purpose of reviewing the interim and/or final management
letters.
23.5. Presentations
As early as possible after the statements have been printed, the appropriate
financial reports, compliance reports, and the management letters are to be
reviewed with a designated committee of the School District and with the
Borough's audit committee. Then they are to be presented to the School Board
and to the Assembly at a regular meeting, respectively. The audit partner
assigned to the engagement should be in attendance, if requested to be present.
23.6. Non-Audit Consultation Time
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The scope of the audit must also include consulting time up to 60 hours annually
on subjects such as reviewing official statements for general obligation bond
sales or other financial matters. It is anticipated that these hours would be at the
level of a partner or manager. (This is in addition to consultations on matters
directly relating to the audit and reports which should be included in the audit
portion of the proposer's fixed fee.) Hours for non-audit consultation must be
approved in advance (see section 23.7) and must be shown separately on
invoices (see section 20.6).
23.7. Coordination Required
The Borough requires that the external auditors coordinate their work with
Borough and School District personnel as follows:
All work will be coordinated with the Borough Finance Director and the
School District Chief Financial Officer or their designated appointee to
facilitate staff scheduling and year-end closing.
The external auditors will develop schedules for the work required for the
conduct of the audit. The Borough schedule will be coordinated with the
Borough Finance Director. The School District schedule will be coordinated
with School District Chief Financial Officer. The schedules will outline the
requirements for the Borough and/or School District and external audit staff.
By March 31 (School District) and by April 30 (Borough), a tentative time
schedule for conduct of interim and year-end fieldwork and for other
engagement aspects shall be delivered to each entity for their approval.
These dates may be adjusted by mutual agreement.
Progress reports will be provided on a biweekly basis during the conduct of
the fieldwork and until all opinions, reports, and management letters are
delivered. The reports should be addressed and sent to the Borough Finance
Director and the School District Chief Financial Officer. The reports should
indicate any problems encountered or foreseen, deficiencies in work being
performed by Borough or School District staff, disagreements of the
application of accounting principles, and other items, which would result in
delay of the audit work or in additional work.
By June 30 (School District) and July 31 (Borough) each year, establish in
writing, an example format of each audit work paper and the financial and
compliance statements to be required for each entity. These dates may be
adjusted by mutual agreement.
Use of the 60 non-audit consultation hours must be approved, in writing, in
advance by the Chief Financial Officer (School District) or by the Finance
Director (Borough).
24. POTENTIAL ADDITIONAL ENGAGEMENT(S)
24.1. The Borough and/or School District may request additional services over the
course of the contract. The additional engagement(s) will be approved and
billed separately.
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Consultation hours in excess of the 60 hours, described at section 23.6 will
be considered an additional engagement.
Each additional engagement must be approved, in writing, in advance by:
School District
1. Superintendent, or
2. Chief Financial Officer, or
3. their designee
Borough
1. Manager, or
2. Finance Director, or
3. their designee
25. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION
25.1. The Borough Finance Department staff, the School District Business Office
staff, and responsible management personnel will be available during the audit
to assist the auditor by providing information, documentation, and explanations.
The preparation of confirmations and legal letters will be the responsibility of
the Borough and School District, respectively.
25.2. The Borough and School District will prepare standard audit work papers,
electronically if requested, in formats agreed upon with the external auditors.
25.3. The auditor will have on-line, inquiry access to the primary financial systems of
each entity, if requested.
25.4. The Borough and School District will provide the auditor with reasonable
workspace, desks, and chairs. The auditor will also be provided with access to
a telephone, internet, photocopying facilities, and facsimile machine.
25.5. Long distance use of the telephone and FAX machine will be limited to work on
this engagement. Usage for other clients must be reimbursed by the auditor to
the Borough or School District, as appropriate.
25.6. Preparation, editing, and printing of the drafts and final Annual Comprehensive
Financial Reports, Single Audit Reports, and other compliance reports will be
the responsibility of the auditors.
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26. EVALUATION CRITERIA
The Borough will review proposals to provide the services through evaluation of
requirements defined as mandatory and as desirable. These requirements are intended
to aid the Borough in assessing a proposer's technical, administrative, and historical
abilities to provide similar quality services in a timely manner.
26.1. Mandatory Requirements
Alaska CPA Firm The firm must be authorized to use the term "Certified Public
Accountants" or "CPA" as set forth by the Accountancy Act (AS 08.04).
Expertise Requirements Firm personnel must have experience and expertise in
governmental accounting and state and federal single audit requirements.
Timely Performance The Borough is interested in both the firm's ability to, and
history of, conforming to deadline requirements on significant engagements.
Therefore, the Borough has the following two requirements:
Firm Size - The firm must be of a sufficient size that the audit can be
conducted in a timely manner, including any escalation because of a one-
to-three-week delay in the Borough's or School District's schedule for
providing materials.
Firm Adherence to Deadline Requirements - The firm must have a
history of conforming to deadline requirements on significant
engagements. Therefore, the Borough will require submission of
references with contact names and phone numbers for client
engagements of over 700 hours served by the proposer within the last
three years. These references should be persons who can and will
comment on performance in this area. These people will be contacted to
verify the firm's performance in meeting audit submission deadlines.
EDP Expertise Due to the significance of the computerized accounting
processes currently used at the Borough and School District, an ability to
evaluate computer systems and the level of reliance to be placed thereon is a
requirement of the Borough's external auditors. A mandatory requirement is
experience and expertise in performing such evaluations.
Conformance with Fixed Fee
Projected Hours - In order to determine the proposer's ability to conform
to the fixed fee set forth, the Borough requires that the hours of audit work
for each major segment of the work, by staff level, be disclosed in the
technical proposal. This is to aid in determining that the engagement has
been reasonably planned and therefore, that the fixed fee can be
reasonably adhered to by the proposer.
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Firm's Adherence to Fixed Fee Contracts - The Borough is interested
in the firm's history in conforming to fixed fee contracts and therefore,
requires references with contact names and telephone numbers for client
engagements served by the proposer within the last three years who can
and will comment on such performance. These people will be contacted
to verify the firm's performance in meeting proposed fee amounts, and the
incidence of billing for additional fees.
26.2. Desirable Criteria
Quality of Management Letter Comments - The Borough is interested in
receiving meaningful and pertinent comments in the management letter produced
in conjunction with the financial statements. In order to determine if a firm
provides comments of the nature desired by the Borough, firms desiring to
receive additional consideration for performance in this area should provide
references for clients served during the past three years who can and will
respond to queries Borough and School District staff would make in this area.
Routine Additional Information Support - The Borough is interested in the
support provided and routinely available to the proposing firm's clients by being
notified of changes in governmental accounting and reporting, as well as in
association with management issues. A firm desiring to receive an additional
consideration for services provided in this area should describe how it routinely
provides such information to its clients. If this information is provided through
issuance of a newsletter or similar materials, the Borough encourages firms
seeking consideration in this area to provide samples of these materials.
Firm Philosophy for Interaction with Client Management - The Borough is
interested in the proposing firm's philosophy of its interaction with client
management in the resolution of audit issues and routine audit administration
matters. This would cover areas such as dealing with reporting issues and
discussing and coordinating audit schedule changes. Although these areas are
resolved prior to issuance of an audit opinion, ease of interaction and flexibility on
routine engagements between the proposing firm and the client's administrative
management is desirable. In order to evaluate a firm's philosophy for interaction
with clients, firms desiring additional consideration should describe their
philosophy and provide references for clients served during the past three years
who can and will respond to queries Borough and School District staff would
make regarding a firm's performance in this area.
Approach to Client-Prepared Financial Statements - The Borough is
interested in the approach the proposer uses in performing audit work on client-
prepared financial statements. In order to evaluate a firm's approach to client-
prepared financial statements, firms desiring additional consideration for
performance in this area should provide references for clients served during the
past three years who can and will respond to queries Borough and School
District staff would make in this area.
27. SELECTION PROCESS
27.1. Proposals will be evaluated in a multi-stage process consisting of the following
steps:
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Initial review and rating of the mandatory requirements.
Evaluation and rating of desirable criteria.
Review and rating of Cost Proposal.
Overall rating and final selection.
The Borough reserves the option to conduct oral interviews, in Kodiak, of firms.
If oral interviews are conducted, firms will be re-rated for mandatory requirements
and desirable criteria.
27.2. Maximum of 25 points each component, with a maximum for this section of 100
points:
The firm's understanding of the work to be performed.
The individual audit staff's technical qualifications and experience.
The firm's experience with local government, federal and state grants and
assistance, and electronic data processing (EDP); firm's adequacy as to size.
Performance, including timeliness, adherence to fixed fees, and sufficiency of
projected hours.
27.3. Maximum of 10 points each component, with a maximum for this section of 50
points:
Quality of management letter comments.
Routine additional information support.
Firm philosophy for interaction with client management.
Approach to client-prepared financial statements.
Local office (Alaska).
27.4. Cost Proposals Will Be Evaluated As Follows:
Lowest total cost of
all proposals submitted X 50 = Cost Score
Total cost of this firm's proposal
Total cost is defined as the sum of the five years' fixed fees.
27.5. The firm with the highest total point scores (mandatory requirements, desirable
criteria, and cost score – maximum 200 points) will be recommended for
selection.
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28. Confidentiality of Proposals. Proposal contents, and tabulation of ratings, shall remain
confidential until a Notice of Intent to Award is issued. After a Notice of Intent to Award is
issued proposers may, upon request, receive copies of the tabulation summary and
proposals received and evaluated.
29. Notice of Intent to Award and Protests.
29.1 Notice of Intent to Award. The Borough will issue a notice of intent to award to the
successful Proposer.
29.2 Protest Period. An aggrieved bidder may file a protest of the award within ten (10)
calendar days after Notice of Intent to Award the contract is mailed. A protest may be made by
delivery of a letter of protest to the Borough Manager’s Office. Protests will only be accepted
based on error in process. If/when a protest is received, an administrative review process will
begin. The protestor can expect a final administrative decision by the Kodiak Island Borough
Manager within 30 working days of the receipt of protest.
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ATTACHMENT A
KODIAK ISLAND BOROUGH
710 Mill Bay Road
Kodiak, AK 99615
ACKNOWLEDGMENTS
I certify that I am a duly authorized representative of the firm listed below and that
information and materials enclosed with this proposal accurately represent the
capabilities of the office listed below for providing the services indicated. The Borough is
hereby authorized to request any owner identified in this proposal to furnish any
pertinent information deemed necessary to verify information provided or regarding
reputation and capabilities of the firm.
AMENDMENTS
The proposer represents to the Borough that it has relied upon no oral representations
from the Borough in the preparation of this proposal. If any amendments are issued to
this RFP, the proposer must acknowledge the receipt of such amendments in the space
provided on the line below or by signing the amendment and submitting it before the
submittal deadline, unless the amendment states otherwise. Proposals, which fail to
acknowledge receipt of amendments, shall be considered non-responsive and will not be
evaluated.
Amendment Acknowledgment Number(s)
ORIGINAL SIGNATURE
Acknowledgment sheet must be manually (original signature) signed. A proposal shall
be rejected when the proposal is not signed by hand.
Office address for which this
Signature of Representative submittal is made:
Date: Street:
Name: P. O. Box:
Title: City, State, Zip:
Firm: Telephone:
Type of Firm (check one) AK Business License No.
____ Individual ____ Partnership
____ Corporation in the State of:
____ Other (Specify):
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ATTACHMENT B
KODIAK ISLAND BOROUGH
710 Mill Bay Road
Kodiak, AK 99615
EXTERNAL AUDIT SERVICES FOR THE KODIAK ISLAND BOROUGH AND
THE KODIAK ISLAND BOROUGH SCHOOL DISTRICT
COST PROPOSAL SCHEDULE
2022 2023 2024 2025 2026
Borough
Annual Comprehensive
Financial Report
Federal Single Audit
State Single Audit
Consultation
Total
School District
Financial Statements,
Statements of Compliance
(Alaska Statutes and
Department of Education and
Early Development,
Reimbursable Expenditures
for School Construction, and
Tuition Rate Report
Federal Single Audit
State Single Audit
Consultation
Total
GRAND TOTAL
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ATTACHMENT C
KODIAK ISLAND BOROUGH
710 Mill Bay Road
Kodiak, AK 99615
EXTERNAL AUDIT SERVICES FOR THE KODIAK ISLAND BOROUGH AND
THE KODIAK ISLAND BOROUGH SCHOOL DISTRICT
RATE SCHEDULE FOR POTENTIAL ADDITIONAL ENGAGEMENT (S)
Staff Category * 2022 2023 2024 2025 2026
Partner
Senior Manager
Manager
Senior
Advanced Staff
Staff
* Please adjust the staff categories to reflect those of the proposer’s firm.
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ATTACHMENT D
Form Contract
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AGREEMENT
FOR
AUDIT SERVICES FOR THE
KODIAK ISLAND BOROUGH
This Agreement made and entered into this day of , 2022, by and
between the Kodiak Island Borough, hereinafter "Borough", a general law municipality and a
Borough of the second class, whose address is: 710 Mill Bay Road Kodiak, Alaska 99615, and
_________________________, whose address is __________________________, and licensed
and qualified to do business within the State of Alaska, hereinafter called "Contractor."
R E C I T A L S
A. The Borough desires the performance, provision, and accomplishment of the work,
services and materials described and set forth in Part 1, Section 2.
B. Contractor represents that it is ready, able and qualified to perform, and will perform,
in all respects, all of the work, services, and materials, and to otherwise perform all
of the terms, covenants, conditions and provisions of the agreement in the manner,
at the times, and for the consideration hereafter provided.
Now, Therefore, for and in consideration of the terms, covenants, conditions, and provisions
contained herein, and/or attached and incorporated herein and made a part hereof, the parties
hereto agree as follows. This contract consists of:
A. Part I, consisting of eighteen (18) sections of General Provisions.
B. Part II, consisting of six (6) sections of Special Provisions.
PART I
GENERAL PROVISIONS
Section 1: Agreement to Perform. The Borough hereby agrees to engage the Contractor,
and the Contractor hereby agrees to perform, complete, provide and furnish, in a timely and proper
manner, and pursuant to and in accordance with all of the terms, covenants, conditions and
provisions of this agreement, all of the work, services, labor and materials required to accomplish all
of the work described in Section 2 hereof at the times, in the manner, and for the consideration and
payments hereinafter set forth.
Section 2: Description of Work. The Contractor shall perform, supply, and provide all of the
work, services and materials; hereinafter collectively referred to as "work", as set forth and
described on Attachment A and included in Attachment D, attached hereto and incorporated
herein by this reference. If there is a conflict between This Agreement, Attachment A and
Attachment B, this Agreement shall prevail first, then Attachment A shall prevail over Attachment B.
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Section 3: Time for Commencement and for Completion of Work.
(a) Commencement. Contractor shall commence the work called for in this agreement
upon the giving of a Notice to Proceed by the Borough.
(b) Completion. Upon giving of Notice to Proceed, the work called for in this agreement
shall be performed starting June 1, 2022, and completed by the dates indicated in Exhibit A for the
prior year audit ending June 30, 2023. For renewal years the commencement of each annual audit
shall be July 1 of each year for the prior fiscal year ending the prior June 30 and shall be completed
by the reporting dates corresponding to the dates listed in the Scope of Work, Attachment A for
the relevant fiscal year. Unless earlier terminated As provided for in this agreement, the Borough
shall reserve the right to renew this agreement for a maximum of two (2) extensions of two (2) years
each not to exceed a total of five (5) years. The renewal option shall be solely at the discretion of
the Borough.
Section 4: Financial Terms.
(a) Compensation and Payment. For and in consideration of the timely and proper
performance of work authorized as provided herein, the Borough shall pay the Contractors for audit
services an amount not to exceed a maximum of $_______ for each year of service in accordance
with the Cost Proposal Schedule listed in Attachment B. Additional non-audit consulting of up to 60
hours per year shall be billed at the rates in Attachment C which is appended to this contract and
incorporated herein by reference. Services shall be invoiced no more frequently than monthly.
(b) No Additional Work. Additional work, identified as additional engagements, shall be
estimated, billed, and paid based upon the rates in Attachment C which is appended to this
contract and incorporated herein by reference. No claim for additional work, services or materials,
not specifically and expressly requested and authorized as provided for in this agreement, or by a
written amendment thereto signed by both parties, done or furnished by the Contractor, will be
allowed or paid by the Borough and Contractor expressly waives any claim therefore.
(c) Availability of Funds. This contract is subject to the availability of funds lawfully
appropriated for its performance.
Section 5: Borough's Contracting Officer. For purposes of this agreement, the Borough’s
contracting officer shall be the Borough Finance Director or such other person as is designated in
writing by the Borough Manager.
Section 6: Contractor Qualified. The Contractor expressly represents and warrants it is now
and shall continue to be at all times during the performance of this agreement, the holder of all
required or necessary professional, business or other licenses or permits and is qualified and
capable of performing all of the work covered or called for by this agreement and is presently ready,
able and willing to undertake and perform all of such work and services, and to supply all necessary
materials and equipment, at the times, and in a non-negligent professional and workmanlike
manner, and pursuant to the terms, conditions and provisions, and for the compensation and
payments as herein provided.
Section 7: Termination.
(a) By Consent. This agreement may be terminated in whole or in part by the mutual
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consent of the parties. Such consent shall be in writing.
(b) Termination for Cause. This agreement may be terminated in whole or in part in writing
by Borough in the event of failure by Contractor to fulfill any of the terms and conditions of this
agreement upon the giving of not less than five (5) calendar days prior written notice of intent to
terminate in the manner provided in Part 1, Section 10, hereof.
(c) Termination for Convenience of Borough. This agreement may be terminated in whole
or in part in writing by the Borough for Borough’s convenience provided the Contractor is given not
less than thirty (30) calendar days prior written notice of intent to terminate in the manner provided
in Part 1, Section 10, hereof.
(d) In the event termination by the Borough is effected pursuant to (b) above, the Contractor
shall not be entitled to receive any further payment until the work is completed, or the Borough
elects to not proceed further with the project. Upon completion of the work, or termination of the
project in the event the Borough elects to not proceed with the project, the Contractor shall be paid
as follows:
1) In the event the costs and expense of taking over, re-advertising and completing
the project or the costs of closing out the project if the Borough elects to not proceed with
the project (hereinafter referred to as "close out costs"), exceed the remaining unpaid
amount of this agreement, any amount which was otherwise due and unpaid to Contractor
at the time of termination shall be applied to such increased costs in taking over, re-
advertising and completing the project, (or applied to close out costs) and the remaining
amount of such costs, if any, shall be paid by the Contractor to the Borough.
2) In the event said costs and expense of taking over, re-advertising and completing
the project, (or close out costs) are less than the total amount which was otherwise due and
unpaid to the Contractor at the time of termination, the increased costs of taking over and
completing the project (or the close out costs) shall be deducted from the amounts due the
Contractor and the balance, if any, paid to the Contractor without interest.
(e) Upon receipt of a termination notice pursuant to paragraphs (b), (c), or (d) above, the
Contractor shall promptly discontinue all services (unless the notice directs otherwise), and deliver
or otherwise make available to the Borough all data, drawings, notes, specifications, reports,
estimates, summaries, work in progress, and any and all other information and/or materials as may
have been accumulated by the Contractor in performing this agreement, whether completed or in
process, and free and clear of any mechanics or other liens or claims in favor of Contractor or any
other person.
(f) Upon termination pursuant to paragraphs (b), (c), or (d) above, the Borough may, but
shall not be required to, take over the work and prosecute the same to completion by agreement
with another person or otherwise, may elect to complete the work itself, or to not proceed further
with the work and project.
(g) If, after termination by the Borough pursuant to (b) above, it is determined that the
Contractor had not so failed, the termination shall be deemed to have been effected for the
convenience of the Borough. In such event, adjustment of the amounts to be paid to Contractor for
termination shall be made as provided in paragraph (f) of this section.
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(h) No other damages, whether for lost profits or otherwise, other than the amounts allowed
and computed as provided for in this Section 7 shall be due or payable to Contractor in the event of
termination.
Section 8: Conflict of Interest. The Contractor covenants, warrants and represents that the
Contractor has no interest and shall not acquire any interest, direct or indirect, which would conflict
in any manner with the subject matter or the performance of this agreement. The Contractor further
covenants, warrants and represents that in the performance of this agreement, no person having
any such interest shall be employed.
Section 9: Assignment and Subletting Prohibited. The Contractor shall not assign, transfer,
convey, pledge, hypothecate, sublet, subcontract, or otherwise dispose of or encumber this
agreement, or the rights thereunder, nor shall the Contractor delegate any of his/her/its duties
hereunder without the prior written consent of the Borough. Any such attempted assignment,
transfer, conveyance, pledge, hypothecation, subletting, or other disposition, or the attempted
assignment, disposition or delegation of duties or rights shall be null and void and of no force or
effect and shall be grounds and cause for immediate termination of this agreement without liability
by and at the option of the Borough.
Section 10: Notice. (a) Any notice, demand, request, consent, approval, or other
communication that either party desires or is required to give to the other party or any other person
shall be in writing and either served personally or sent by prepaid, first-class mail at the address set
forth below. Either party may change its address by notifying the other party of its change of
address in writing. Notice shall be deemed to have been duly made and given when delivered if
served personally, or upon the expiration of twenty-four (24) hours after the time of mailing if mailed
as provided in this section.
Borough: The Borough Manager’s Office
710 Mill Bay Road
Kodiak, Alaska 99901
Contractor: ________________
________________
_______________
(b) The performance and administration of this program and this agreement will be
monitored by the Borough and such other agencies as may be required or authorized pursuant to
the terms of any grant to the Borough. Necessary reports, in proper form, will be required as a
prerequisite to any payment to the Contractor.
(c) All project records shall be maintained by the Contractor for not less than three (3) years
after completion and final acceptance of all work by the Borough and shall be subject to inspection
and copying by the Borough or any funding agency during said period.
Section 11: Status of Parties.
(a) Independent Contractor. The Contractor shall perform its obligations hereunder as an
independent contractor of the Borough. The Borough may administer the contract and monitor the
Contractor’s compliance with its obligations hereunder. The Borough shall not supervise or direct
the Contractor other than as provided in this section.
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(b) Relationship of the Parties. Nothing herein contained shall be deemed or construed by
the parties hereto, nor by any third party, as creating the relationship of principal and agent or of
partnership or of joint venture between the parties hereto, it being understood and agreed that
neither method of computation of payment nor any other provision contained herein, nor any acts of
the parties hereto, shall be deemed to create any relationship between the parties hereto other than
the relationship of Borough and an independent Contractor.
Section 12: Hold Harmless and Indemnity.
(a) The Contractor shall indemnify, defend, save and hold the Borough, its officers,
employees and agents harmless from any and all claims, lawsuits, liabilities, penalties, or fines,
including attorney's fees and costs, allegedly arising out of, in connection with, or incident to any
loss, damage or injury to persons or property occurring as a result of the Contractor’s or any
subcontractor's intentional misconduct or negligent acts, errors or omissions in its performance
pursuant to this contract.
(b) Contractor further agrees to appear and defend, and to indemnify and save free and
harmless the Borough and its officers, employees and agents from and against any of the foregoing
claims, liabilities, penalties, fines or damages, whether or not valid, and for any cost and expense,
including reasonable attorney's fees, incurred by the Borough, its officers, employees or agents on
account of any claim therefore, including claims by reasons of any defects in any plans, drawings,
specifications, computer programs, technical reports, or other work product of Contractor prepared
for or submitted to the Borough pursuant to this agreement provided said claim is not based upon a
use of said plans, drawings, specifications or other work product for other than the purposes for
which such data was prepared and submitted to the Borough.
Section 13: No Third Party Beneficiaries. Nothing in this agreement shall be construed to
give any person other than the Borough and the Contractor any legal or equitable right, remedy or
claim under this agreement, but it shall be held to be for the sole and exclusive benefit of the
Borough and the Contractor.
Section 14: Compliance with Laws and Regulations. Contractor shall, at Contractor s sole
cost and expense, comply with all of the requirements of all local, state, or federal laws, ordinances,
or regulations now in force, or which may hereafter be in force, pertaining to this agreement, or the
project or work to be performed, and shall faithfully observe in the performance of this agreement,
all local, state, and federal laws, ordinances and regulations now in force or which may hereafter be
in force. When a change in laws, ordinances or regulations results in additional costs, the
Contractor may request a change order to cover those costs. Any such change order shall be
limited to the Contractor s actual additional costs as a result of the change. The Contractor shall
pay all taxes pertaining to its performance under this contract.
Section 15: Successors and Assigns. Except as otherwise provided herein, the covenants,
agreements and obligations herein contained shall extend to bind and inure to the benefit not only
of the parties hereto but their respective personal representatives, heirs, successors and assigns.
Section 16: Miscellaneous.
(a) Terminology. Whenever herein the singular number is used, the same shall include the
plural, and the masculine gender shall include the feminine and neuter genders.
(b) Law Applicable. The laws of the State of Alaska shall govern the construction, validity,
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performance and enforcement of this agreement. Venue as to any action, claim, or proceeding
arising out of, or based upon this agreement, including, but not limited to, any action for declaratory
or injunctive relief, shall be the appropriate Court sitting in the City of Kodiak, Third Judicial District,
Alaska.
(c) Paragraph Headings. The headings of the several sections and subsections contained
herein are for convenience only and do not define, limit or construe the contents of such sections
and subsections.
(d) Terms Construed as Covenants and Conditions. Every term and each provision of this
agreement performable by Contractor shall be construed to be both a covenant and a condition.
(e) Time of the Essence. Time is of the essence of each term, condition, covenant and
provision of this agreement.
(f) Severability. In the event any provision of this agreement is adjudicated or held to be
invalid or unenforceable, the remaining provisions shall remain in full force and effect.
(g) Nonwaiver. No delay or omission of the right to exercise any power by either party shall
impair any such right or power, or be construed as a waiver of any default or as acquiescence
therein. One or more waivers of any covenant, term or condition of this agreement by either party
shall not be construed by the other party as a waiver of a subsequent breach of the same covenant,
term or condition. The consent or approval by either party to any act by the other party of a nature
requiring consent or approval shall not be deemed to waive or render unnecessary consent to or
approval of any subsequent similar act.
Section 17: Amendment.
(a) This contract shall only be amended, modified or changed by writing, executed by
authorized representatives of the parties.
(b) For the purpose of any amendment modification or change to the terms and conditions
of this contract, the only authorized representatives of the parties are.
1) ________________.
2) Kodiak Island Borough, Borough Manager
(c) Any attempt to amend, modify, or change this contract by either an unauthorized
representative or unauthorized means shall be void.
Section 18: Entire Agreement. This agreement and any schedules, appendices or exhibits
attached hereto sets forth all the covenants, promises, agreements, conditions and understandings
between the parties hereto, and there are no covenants, promises, agreements, conditions or
understandings, either oral or written, between them other than as herein set forth. Except as
herein otherwise expressly provided, no contemporaneous or subsequent agreement,
understanding, alteration, amendment, change or addition to this agreement, or any schedule,
appendix, exhibit or attachment thereto shall be binding upon the parties hereto unless reduced to
writing and signed by both parties. This agreement constitutes a final, complete, and exclusive
statement of the agreement between the parties.
PART II
AGENDA ITEM #14.A.1.
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SPECIAL PROVISIONS
Section 1 : Insurance.
(a) During the entire period of the project or work, the Contractor shall provide the
following types of insurance. The Borough shall be insured as additional insured on all insurance
policies except professional liability contracts. All policies shall have a thirty (30) day cancellation
clause.
1. Professional liability insurance covering errors and omissions at $1,000,000 per
claim.
2. Valuable papers and electronic data processing (EDP) coverage in an amount
sufficient to reconstruct the work done under this contract, but in no event less than
$10,000 is required.
3. Workers' compensation as required by law and employer's liability coverage at a
minimum of $1,000,000.
4. Commercial general liability insurance - $1,000,000 per occurrence and
$2,000,000 aggregate.
(b) The Borough shall have the right at any time to require higher limits for public liability
and property damage insurance. In any such event, the additional premium or premiums
payable solely as the result of such additional insurance shall be added by amendment to
the contract price.
(c) Each policy of insurance required by this section shall provide for no less than thirty
(30) days’ advance notice to the Borough prior to cancellation. Insurance certificates will be
required to be submitted for review by the Borough’s Finance Director before the Borough will issue
a notice to proceed. Failure to maintain coverage is a material breach and grounds for termination
of the contract.
Section 2: Equal Employment Opportunity.
(a) The Contractor shall not discriminate against any employee or applicant for employment
because of race, color, religion, disability, national origin, ancestry, age, or sex. The Contractor will
take affirmative action to insure that applicants are employed and that employees are treated during
employment without regard to their race, color, religion, disability, national origin, ancestry, age or
sex. Such action shall include, but not be limited to, the following: employment, upgrading,
demotion, or transfer; recruitment or recruitment advertising; layoff or termination, rates of pay or
other forms of compensation; and selection for training, including apprenticeship. The Contractor
agrees to post in conspicuous places, available to employees and applicants for employment,
notices setting forth the provisions of this nondiscrimination clause.
(b) The Contractor shall state in all solicitations or advertisements for employees to work on
contract jobs to be let in the performance of this agreement, that all qualified applicants will receive
consideration for employment without regard to race, color, religion, disability, national origin,
ancestry, age, or sex.
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(c) The Contractor agrees to fully cooperate with the office or agency of the State of Alaska which
seeks to deal with the problem of unlawful or invidious discrimination, and with all other State efforts
to guarantee fair employment practices under this agreement, and said Contractor will comply
promptly with all requests and directions from the State Commission of Human Rights or any of its
officers or against relating to prevention of discriminatory employment practice.
(d) Full cooperation as expressed in the foregoing clause (c) shall include, but not be limited
to, being a witness in any proceeding involving questions of unlawful or invidious discrimination if
such is deemed necessary by any official or agency of the State of Alaska, permitting employees of
said Contractor to be witnesses or complainants in any proceeding involving questions of unlawful
or invidious discrimination, if such is deemed necessary by any official or agency of the State of
Alaska, or the Borough, participating in meetings, submitting periodic reports on the equal
employment aspects of present and future employment, assisting in inspection of relevant facilities,
and promptly complying with all State directives deemed essential by any office or agency of the
State of Alaska, or the Borough, to insure compliance with all federal and state laws, regulations,
and policies pertaining to the prevention of discriminatory employment practices.
(e) Failure to perform any of the above agreements pertaining to equal employment
opportunities shall be deemed a material breach of the contract and sufficient grounds for
termination of this agreement for cause without liability.
Section 3: Contractor Responsible for Personnel.
The Contractor has or will secure, at Contractor's own cost and expense, all personnel required to
perform this agreement in a timely and proper manner. The parties hereto agree and understand
that such personnel shall in no event be deemed to be, and are not, employees, agents, or
representatives of the Borough and such persons shall have no contractual or other relationship
with the Borough, and the Borough shall have no responsibility or liability whatsoever to any of said
persons, or for the acts or omissions of any of such persons.
Section 4: Personnel Supervision.
Contractor agrees that all work and services required or provided under this agreement shall
be performed personally by the Contractor, unless otherwise authorized in writing by the Borough’s
contracting officer, and in such event all personnel engaged in any such work shall be fully qualified,
and shall be licensed and authorized under applicable state, federal and local laws to perform such
services.
Section 5: Corporate Authority.
If Contractor is a corporation Contractor shall deliver to the Borough at the time of execution
of this agreement a certified copy of a resolution of its board of directors authorizing the execution
of this agreement and naming the officers that are authorized to execute this agreement on behalf
of the corporation.
Section 6: Additional Terms and Conditions.
This agreement is subject to each of the additional terms, covenants, conditions and
provisions set out in the RFP, attached hereto as Attachment D which are hereby expressly
referred to and incorporated herein as though set forth in full.
AGENDA ITEM #14.A.1.
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Wherefore the parties have entered into this agreement the date and year first above written
at the City of Kodiak, Alaska.
KODIAK ISLAND BOROUGH:
Date:____________________ By:
Roxanne Murphy
Borough Manager
ATTEST:
By:______________________________
___________
Borough Clerk
APPROVED AS TO FORM:
By :_____________________________
Scott A. Brandt-Erichsen
Borough Attorney
CONTRACTOR:
Date:_____________________ By:_____________________________
_______________________________
(Print Name/Position)
AGENDA ITEM #14.A.1.
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BOROUGH ACKNOWLEDGMENTS
STATE OF ALASKA )
) ss.
FIRST JUDICIAL DISTRICT )
THIS IS TO CERTIFY that on this day of , 2022, before me, the
undersigned, a notary public in and for the State of Alaska, duly commissioned and sworn,
personally appeared Roxanne Murphy to me known to be the Borough Manager of the Kodiak
Island Borough, a municipal corporation, the corporation which executed the above and foregoing
instrument; who on oath stated that she was duly authorized to execute said instrument on behalf of
said corporation; who acknowledged to me that she signed the same freely and voluntarily on
behalf of said corporation for the uses and purposes therein mentioned.
WITNESS my hand and official seal the day and year in the certificate first above written.
________________________________
(Seal) NOTARY PUBLIC FOR ALASKA
My Commission Expires:_____________
STATE OF ALASKA )
) ss.
FIRST JUDICIAL DISTRICT )
THIS IS TO CERTIFY that on this day of ,2022, before me, the
undersigned, a notary public in and for the State of Alaska, duly commissioned and sworn,
personally appeared Alise Rice to me known to be the Borough Clerk of the Kodiak Island
Borough, a municipal corporation, the corporation which executed the above and foregoing
instrument; who on oath stated that she was duly authorized to execute said instrument on behalf of
said corporation; who acknowledged to me that she signed the same freely and voluntarily on
behalf of said corporation for the uses and purposes therein mentioned.
WITNESS my hand and official seal the day and year in the certificate first above written.
NOTARY PUBLIC FOR ALASKA
(Seal) My Commission Expires: ____________
AGENDA ITEM #14.A.1.
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ACKNOWLEDGMENT
LIMITED LIABILITY COMPANY
STATE OF ALASKA )
) ss.
FIRST JUDICIAL DISTRICT )
I, _____________, a Notary Public, in and for the State of_________________, hereby
certify that ___________________________________________, whose name as
manager/member of _________________________________, LLC., is signed to the foregoing
instrument and who is known to me, acknowledged before me on this day that, being informed of
the contents of the instrument, he or she, as such officer and with full authority, executed the same
voluntarily for and as the act of said limited liability company.
WITNESS my hand and official seal the day and year in this certificate above written.
NOTARY PUBLIC FOR
My Commission Expires: ___________
(Seal)
AGENDA ITEM #14.A.1.
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EXHIBIT A
SCOPE OF WORK
The Borough desires the auditor to express an opinion on the fair presentation of its basic financial
statements in conformity with generally accepted accounting principles.
The Borough presents all major funds with budgetary comparisons as part of its basic financial
statements.
The auditor is not required to audit the combining and individual fund financial statements and
supporting schedules. However, the auditor is to provide an "in-relation-to" report on the combining
and individual fund financial statements and supporting schedules based on the auditing
procedures applied during the audit of the basic financial statements. The auditor is not required to
audit the statistical section of the report.
The auditor shall also be responsible for performing certain limited procedures involving required
supplementary information required by the Governmental Accounting Standards Board as
mandated by generally accepted auditing standards.
1. Auditing Standards to be Followed
To meet the requirements of this request for proposals, the audit must be performed in
accordance with generally accepted auditing standards as set forth by the American
Institute of Certified Public Accountants, the standards for financial audits set forth in the
U.S. General Accounting Office's Government Auditing Standards, the provisions of the
Single Audit Act of 1984 as amended, the provisions of U.S. Office of Management and
Budget (OMB) Circular A-133, and the AICPA Guide Audits of State and Local
Governmental Units and the State of Alaska Single Audit Regulation 2 AAC 45.010.
2 Financial Statements and Compliance Statements - Borough
2.1 SCOPE OF WORK TO BE PERFORMED
The Kodiak Island Borough desires the auditor to express an opinion on the
fair presentation of its general-purpose financial statements in conformity
with generally accepted accounting principles.
The Borough also desires the auditor to express an opinion on the fair
presentation of its combining and individual fund and account group financial
statements and schedules in conformity with generally accepted accounting
principles. The auditor is not required to audit the supporting schedules
contained in the Annual Financial Report. The auditor is not required to
audit the statistical section of the report.
The auditor is required to report on compliance with applicable state and
with applicable federal laws and regulations and on internal controls over
financial reporting that could have a material effect on the fair presentation of
the financial statements.
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The auditor is required to test internal controls and compliance, as described
in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of the Borough’s major
federal programs. The auditor is also required to test internal controls and
compliance, as described in the State of Alaska Audit Guide and
Compliance Supplement for State Single Audits that are applicable to each
of the Borough’s major state programs. The auditor must report on
compliance and internal control over compliance applicable to each major
federal and to each major state program.
The auditor is not required to audit the schedules of expenditures of federal
and state awards.
The auditor is required to report any findings or questioned costs found in
the course of the work described above. Findings must be reported in three
separate categories: 1) those affecting financial reporting, 2) those affecting
major federal programs, and 3) those affecting major state programs.
Recommendations for corrective action should be included.
The auditor shall also be responsible for performing certain limited
procedures, for Management’s Discussion and Analysis and for other
Required Supplementary Information required by the Governmental
Accounting Standards Board, as mandated by generally accepted auditing
standards.
2.2 AUDITING STANDARDS TO BE FOLLOWED
To meet the requirements of this request for proposal, the audit shall be
performed in accordance with generally accepted auditing standards as set
forth by the American Institute of Certified Public Accountants, the standards
for financial audits set forth in the U.S. General Accounting Office's
Government Auditing Standards, the provisions of U.S. Office of
Management and Budget (OMB) Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations, and the provisions of the State
of Alaska Single Audit Regulation (2AAC 45.010), to include the State of
Alaska Audit Guide and Compliance Supplement for State Single Audits.
2.3 REPORTS TO BE ISSUED
Reports shall be written in accordance with generally accepted auditing
standards as set forth by the American Institute of Certified Public
Accountants, the standards for financial audits set forth in the U.S. General
Accounting Office's Government Auditing Standards, the provisions of U.S.
Office of Management and Budget (OMB) Circular A-133, Audits of States,
Local Governments, and Non-Profit Organizations, and the provisions of the
State of Alaska Single Audit Regulation (2 AAC 45.010), to include the State
of Alaska Audit Guide and Compliance Supplement for State Single Audits.
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Following the completion of the audit of the fiscal year's financial statements,
the auditor shall issue:
A report on the fair presentation of the financial statements in conformity
with generally accepted accounting principles.
For federal purposes, a report on compliance and on internal control
over financial reporting based on an audit of the financial statements
performed in accordance with Government Auditing Standards.
An "in-relation-to" report on the Schedule of Expenditures of Federal
Awards, along with a report on compliance with requirements applicable
to each major program and on internal control over compliance in
accordance with OMB Circular A-133.
A Schedule of Findings and Questioned Costs summarizing auditor
results for a federal single audit, along with recommendations for
corrective action.
Accounting assistance will be required for preparation of the Annual
Comprehensive Financial Report (ACFR). This will be included in the
lump sum cost for audit services.
In the required state and federal reports on compliance and on internal
controls over financial reporting and on the state and federal reports on
compliance with requirements applicable to each major program, the auditor
shall communicate any reportable conditions found during the audit. A
reportable condition shall be defined as a significant deficiency in the design
or operation of internal control, which could adversely affect the Borough’s
ability to record, process, summarize, and report financial data consistent
with the assertions of management in the financial statements.
Reportable conditions that are also material weaknesses shall be identified
as such in the report.
Nonreportable conditions discovered by the auditors shall be reported in a
separate letter to management, which shall be referred to in the report on
internal controls.
The report on compliance with requirements to each major assistance
program shall include all material instances of noncompliance. All
nonmaterial instances of noncompliance shall be reported in a separate
management letter, which shall be referred to in the report on compliance.
Fraud and Illegal Acts. Auditors shall be required to make an immediate,
written report of all irregularities and illegal acts or indications of illegal acts
of which they become aware. This notification should be made in
accordance with Statements of Auditing Standards No. 54 and No. 99, and
with the U.S. General Accounting Office's Government Auditing Standards.
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2.4 REPORT DEADLINES
The opinion on the financial statements of the Borough for the fiscal years
ending June 30 is to be submitted by November 15 for each year of the
engagement, unless adjusted by mutual agreement.
The reports required for the federal Single Audit Act, as amended in 1996,
and the state single audit regulation are to be submitted by December 15 for
each year of the engagement, unless adjusted by mutual agreement.
2.5 SPECIAL CONSIDERATIONS
The Kodiak Island Borough will send its Annual Comprehensive Financial
Report to the Government Finance Officers Association for review in its
Certificate of Achievement for Excellence in Financial Reporting program.
The auditor may be required to provide limited special assistance to the
Kodiak Island Borough to meet the requirements of that program. Any fees
for this assistance are outside the scope of the audit and will be billed as
additional engagement work at the rates in Attachment C.
The Kodiak Island Borough may prepare one or more official statements in
connection with the sale of debt securities, which may contain the general-
purpose financial statements and the auditor's report thereon. The auditor
shall be required, if requested by the financial advisor and/or the underwriter,
to issue a "consent and citation of expertise" as the auditor and any
necessary "comfort letters".
The schedules of expenditures of federal and state awards the related
auditor's reports, as well as the federal and state reports on compliance and
on internal control over financial reporting and on compliance with
requirements applicable to each major program and on internal control over
that compliance are not to be included in the Annual Comprehensive
Financial Report but are to be issued separately.
2.6 WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS
All working papers and reports must be retained, at the auditor's expense,
for a minimum of three (3) years from the end of the audited period, unless
the firm is notified in writing by the Borough of the need to extend the
retention period. The auditor will be required to make working papers
available, upon request, to the following parties or their designees:
Kodiak Island Borough
Parties designated by the federal or state governments or by the Kodiak
Island Borough as part of an audit quality review process
Auditors of entities of which the Kodiak Island Borough is a sub recipient
of grant funds
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In addition, the firm shall respond promptly and fully to the reasonable
inquires of successor auditors. The firm shall allow successor auditors to
review working papers, including documentation of planning, internal control,
audit results, and other matters of continuing accounting and auditing
significance.
3. Financial Statements and Compliance Statements – School District
3.1 SCOPE OF WORK TO BE PERFORMED
The Kodiak Island Borough School District desires the auditor to express an
opinion on the fair presentation of its general-purpose financial statements in
conformity with generally accepted accounting principles.
The School District also desires the auditor to express an opinion on the fair
presentation of its combining and individual fund schedules in conformity
with generally accepted accounting principles (i.e., a “full-scope” audit). The
auditor is not required to audit the supporting schedules contained in the
Annual Comprehensive Financial Report. The auditor is not required to audit
the statistical section of the report.
The auditor is required to report on compliance with applicable state and
with applicable federal laws and regulations and on internal controls over
financial reporting that could have a material effect on the fair presentation of
the financial statements.
The auditor is required to test internal controls and compliance as described
in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of the School District’s
major federal programs. The auditor is also required to test internal controls
and compliance, as described in the State of Alaska Audit Guide and
Compliance Supplement for State Single Audits that are applicable to each
of the School District’s major state programs. The auditor must report on
compliance and internal control over compliance applicable to each major
federal and to each major state program.
The auditor is not required to audit the schedules of expenditures of federal
and state awards.
The auditor is required to report any findings or questioned costs found in
the course of the work described above. Findings must be reported in three
separate categories: 1) those affecting financial reporting, 2) those affecting
major federal programs, and 3) those affecting major state programs.
Recommendations for corrective action should be included.
The auditor shall also be responsible for performing certain limited
procedures, for Management’s Discussion and Analysis and for other
Required Supplementary Information required by the Governmental
Accounting Standards Board, as mandated by generally accepted auditing
standards.
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3.2 AUDITING STANDARDS TO BE FOLLOWED
To meet the requirements of this request for proposal, the audit shall be
performed in accordance with generally accepted auditing standards as set
forth by the American Institute of Certified Public Accountants, the standards
for financial audits set forth in the U.S. General Accounting Office's
Government Auditing Standards, the provisions of U.S. Office of
Management and Budget (OMB) Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations, and the provisions of the State
of Alaska Single Audit Regulation (2AAC 45.010), to include the State of
Alaska Audit Guide and Compliance Supplement for State Single Audits.
3.3 REPORTS TO BE ISSUED
Reports shall be written in accordance with generally accepted auditing
standards as set forth by the American Institute of Certified Public
Accountants, the standards for financial audits set forth in the U.S. General
Accounting Office's Government Auditing Standards, the provisions of U.S.
Office of Management and Budget (OMB) Circular A-133, Audits of States,
Local Governments, and Non-Profit Organizations, and the provisions of the
State of Alaska Single Audit Regulation (2 AAC 45.010), to include the State
of Alaska Audit Guide and Compliance Supplement for State Single Audits.
Following the completion of the audit of the fiscal year's financial statements,
the auditor shall issue:
A report on the fair presentation of the financial statements in conformity
with generally accepted accounting principles.
For federal purposes, a report on compliance and on internal control
over financial reporting based on an audit of the financial statements
performed in accordance with Government Auditing Standards.
An "in-relation-to" report on the Schedule of Expenditures of Federal
Awards, along with a report on compliance with requirements applicable
to each major program and on internal control over compliance in
accordance with OMB Circular A-133.
A Schedule of Findings and Questioned Costs summarizing auditor
results for a federal single audit, along with recommendations for
corrective action.
For state purposes, a report on compliance and on internal control over
financial reporting based on an audit of the financial statements
performed in accordance with Government Auditing Standards.
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An “in-relation-to” report on the Schedule of Expenditures of State
Awards, along with a report on compliance with requirements applicable
to each major program and on internal control over compliance in
accordance with the State of Alaska Audit Guide and Compliance
Supplement for State Single Audits.
The auditors must send out these reports for the School District:
A report on fund balance compliance requirements, in accordance with
AS 14.17.505. A report on the fair presentation of the tuition rate report,
in accordance with Alaska Department of Education and Early
Development instructions for Form 05-00-014.
One copy of the General-Purpose Financial Statement for each state
agency listed on either the schedule of state financial assistance or
Federal Awards should be sent to the Statewide Single Audit
Coordinator, Office of Management & Budget.
One copy of the General-Purpose Financial Statement should be sent to
the State of Alaska, Department of Administration, Division of Finance.
Their report should also include the Tuition Rate Report and
Management Letter
Two copies of the General-Purpose Financial Statement will be sent to
the Federal Audit Clearing House. It will also include the Data Collection
Form for Reporting on Audits of States, Local Governments and
Nonprofit Organizations (Form SF-SAC) which the auditors have
prepared.
Five additional copies each of the General-Purpose Financial Statement,
Management Letter, Letter to the School Board and two (2) copies of the
Tuition Rate Report sent to the School District along with an electronic
version of all reports.
In the required state and federal reports on compliance and on internal
controls over financial reporting and on the state and federal reports on
compliance with requirements applicable to each major program, the auditor
shall communicate any reportable conditions found during the audit. A
reportable condition shall be defined as a significant deficiency in the design
or operation of internal control, which could adversely affect the School
District’s ability to record, process, summarize, and report financial data
consistent with the assertions of management in the financial statements.
Reportable conditions that are also material weaknesses shall be identified
as such in the report.
Nonreportable conditions discovered by the auditors shall be reported in a
separate letter to management, which shall be referred to in the report on
internal controls.
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The report on compliance with requirements to each major assistance
program shall include all material instances of noncompliance. All
nonmaterial instances of noncompliance shall be reported in a separate
management letter, which shall be referred to in the report on compliance.
Fraud and Illegal Acts. Auditors shall be required to make an immediate,
written report of all irregularities and illegal acts or indications of illegal acts
of which they become aware. This notification should be made in
accordance with Statements of Auditing Standards No. 54 and No. 99, and
with the U.S. General Accounting Office's Government Auditing Standards.
3.4 REPORT DEADLINES
Opinions on the financial statements of the School District and on reports
required by the Alaska Department of Education and Early Development for
the fiscal years ending June 30 are to be submitted by October 1 for each
year of the engagement, unless adjusted by mutual agreement.
The reports required for the federal Single Audit Act, as amended in 1996,
the state single audit regulations, and the applicable state statutes and
regulations of the Alaska Department of Education and Early Development
are to be submitted by October 1 for each year of the engagement, unless
adjusted by mutual agreement.
3.5 WORKING PAPER RETENTION AND ACCESS TO WORKING
PAPERS
All working papers and reports must be retained, at the auditor's expense,
for a minimum of three (3) years from the end of the audited period, unless
the firm is notified in writing by the or School District of the need to extend
the retention period. The auditor will be required to make working papers
available, upon request, to the following parties or their designees:
Kodiak Island Borough and Kodiak Island Borough School District
State Department of Education and Early Development and U.S.
Department of Education
Parties designated by the federal or state governments or by the
Borough or School District as part of an audit quality review process
Auditors of entities of which the Kodiak Island Borough School District is
a subrecipient of grant funds
In addition, the firm shall respond promptly and fully to the reasonable
inquires of successor auditors. The firm shall allow successor auditors to
review working papers, including documentation of planning, internal control,
audit results, and other matters of continuing accounting and auditing
significance.
4. Peer Reviews
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The firm shall provide copies of their peer reviews as they are performed during the
term of the contract.
5. Management Letters
The auditor shall observe the adequacy of the systems of internal control,
accounting procedures, and other significant matters. Upon the request any
appropriate recommendations may be reviewed with management and included in
separate letters to the Borough Manager and Assembly, and to the Superintendent
and School Board.
Interim management letters on improvements in controls and procedures for the
Borough and School District will be submitted within three weeks of interim fieldwork
for each year. Final management letters for the Borough and School District will be
submitted by December 15 and September 30, respectively, of each year, unless
adjusted by mutual agreement. The auditor will meet at least semi-annually with the
Assembly and School Board, or with designated Committee(s), for the purpose of
reviewing the interim and/or final management letters.
6. Presentations
As early as possible after the statements have been printed, the appropriate
financial reports, compliance reports, and the management letters are to be
reviewed with a designated committee of the School District and with the Borough's
audit committee. Then they are to be presented to the School Board and to the
Assembly at a regular meeting, respectively. The audit partner assigned to the
engagement should be in attendance, if requested to be present.
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KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 7, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
SUBJECT: Resolution No. FY2022-25 Approving Certain Unincorporated Communities
And Their Respective Native Village Council For Participation In The FY2023
Community Assistance Program.
ORIGINATOR: Finance Director, Dora Cross
RECOMMENDATION:
DISCUSSION:
This resolution identifies the Native Village of Karluk, and their respective Karluk IRA Tribal
Council, as an unincorporated community of the Kodiak Island Borough as well as determines
they meets the Community Assistance Program eligibility criteria established under AS
29.60.865 - AS 29-60-879 and 3 AAC 180.010.
The Assembly is certifying two state program criteria are being met; a minimum population of
25, and that at least three services are provided to residents. Certification that those criteria
have been met are in the form of:
• An email from the Department of Commerce, Community, and Economic
Development (DCCED) stating that they have determined the population of The Native
Village of Karluk at 26 residents, and
• A signed Requirement and Certification Application from the Karluk IRA Tribal Council
indicating they provide three of the seven identified services.
ALTERNATIVES:
FISCAL IMPACT:
$0 fiscal impact to the Borough since this money is a pass-through from the State of Alaska,
however it is an estimated $15,345 fiscal impact to the Native Village of Karluk.
OTHER INFORMATION:
State Eligibility Requirements (Sec 29.60.865) and Definitions (Sec 29.60.879) and 3AAC
180.010(b) and (c) are attached.
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Kodiak Island Borough, Alaska Resolution No. FY2022-25
Page 1 of 2
Introduced by: Borough Manager Thru the Mayor 1
Drafted by: Finance Director 2
Introduced on: 3
Adopted on: 4
5
KODIAK ISLAND BOROUGH 6
RESOLUTION NO. FY2022-25 7
8
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH APPROVING 9
CERTAIN COMMUNITIES AND THEIR RESPECTIVE NATIVE VILLAGE COUNCIL FOR 10
PARTICIPATION IN THE FY2023 COMMUNITY ASSISTANCE PROGRAM. 11
12
WHEREAS, AS 29.865 and 3 AAC 180.010 requires the assembly of a borough or unified 13
municipality to adopt a resolution identifying those unincorporated communities located within 14
their municipal boundaries that the assembly determines meet the Community Assistance 15
Program eligibility criteria established under AS 29.60.865, AS 29.60.879, and 3 AAC 180.110; 16
and 17
18
WHEREAS, the unincorporated community has either a Native village council or incorporated 19
nonprofit entity that will agree to receive and spend the Community Assistance payment for the 20
public benefit of the unincorporated community; and 21
22
WHEREAS, the unincorporated community has 25 or more residents residing as a social unit; 23
and 24
25
WHEREAS, at least three of the following services; fire protection, emergency medical, water 26
and sewer, solid waste management, public road or ice road maintenance, public health, and 27
search and rescue; are generally available to all residents of the unincorporated community and 28
each of the three services, in any combination, are provided by one or more qualifying Native 29
village council or incorporated nonprofit entity or are substantially paid for by the residents of the 30
unincorporated community through taxes, charges, or assessments levied or authorized by the 31
borough. 32
33
NOW, THEREFORE, BE IT RESOLVED THAT: The Assembly by this resolution hereby certifies 34
that the following unincorporated communities and their respective Native village council or 35
incorporated nonprofit entity are eligible for funding under the FY23 Community Assistance 36
Program: 37
38
Unincorporated Community Native village council or nonprofit entity 39
Native Village of Karluk Karluk IRA Tribal Council 40
41
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 42
THIS __________ DAY OF ________, 2022. 43
44
KODIAK ISLAND BOROUGH 45
46
ATTEST: 47
___________________________ 48
AGENDA ITEM #14.B.1.
Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 62 of 102
Kodiak Island Borough, Alaska Resolution No. FY2022-25
Page 2 of 2
William Roberts, Mayor ___________________________ 49
_________, Borough Clerk 50
51
VOTES: 52
Ayes: 53
Noes: 54
AGENDA ITEM #14.B.1.
Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 63 of 102
1
Dora Cross
From:CED Community Aid and Accountability (CED sponsored) <CAA@Alaska.gov>
Sent:Tuesday, January 25, 2022 9:42 AM
To:Dora Cross
Subject:RE: Kodiak Island Borough - Karluk population determination
Dora,
Karluk population is 26.
Thank you,
Kimberly Phillips
Grants Administrator III
(907) 451-2718
From: Dora Cross <dcross@kodiakak.us>
Sent: Thursday, January 20, 2022 1:15 PM
To: CED Community Aid and Accountability (CED sponsored) <CAA@Alaska.gov>
Subject: Kodiak Island Borough ‐ Karluk population determination
Hello,
Do you have a population determination for Karluk yet?
Thank you,
Dora Cross
Finance Director
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
907.486.9320
PUBLIC RECORDS DISCLOSURE: This email and responses to this email are subject to provisions of the
Alaska Statutes and may be made available to the public upon request.
CAUTION: This email originated from outside the State of Alaska mail system. Do not click links or open
attachments unless you recognize the sender and know the content is safe.
AGENDA ITEM #14.B.1.
Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 64 of 102
FY 2023 COMMUNITY ASSISTANCE PROGRAM
REQUIREMENTSAND CERTIFICATION
UNICORPORATEI COMMUNITYAPPLICATION
DEADLINE:MARCH 2]2022
».IlCA O
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x1ENT
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ORINITIALINGEACHBOX:
The community assistance pa
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en
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willbeusedonlyforapublicpurposeasrequiredunderAS29.60.850(a)
and the unincorporated com
muni
ty
agreestomakeavailableaserviceorfacilitywiththefundsunderAS
29,,60.855-29,60,879 to ever
y
p
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asrequiredby3AACl80.0l0(4).allrecordsrelating,toreceipt
'
ommun
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assi
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ecl costs
.
lit
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oragrievancc.
itures prioryear'scommunityassistancepaymentandabudgetformforcurrent
Karluk.[RATribalCouncilunderstandsthe
(}«v'c.1r2zcQ/'1mincorprnmted('0/mnm71'r_\')
requirements rece
ivin
g
thecommunityassistancepaymentandagreestocomplyxxithalllawsand
neeFunds.
The unincorporated co
and expenditure of 21 c
a rdit ?nding,question
statement of expend
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ist of Services (minimum thre
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required)
:
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andTitle
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AGENDA ITEM #14.B.1.Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 65 of 102
FY 2023 COMMUNITY ASSISTANCE PROGRAM
Program Proposed CAP Budget
DEADLINE:MARCH 21,2022
Karluk IRA Tribal Council
(I on n
W
M N EN
H
M N V
‘I
FY2023 ESTIMATED PAYMENT $15,345
N2ne-(fUninc0porateCImuity
Please det
ail
b
el
o
w
howyourorganizationproposestouseitsestimatedl“Y2()23CommunityAssistance
Program p
a
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m
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.
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*,AGENDA ITEM #14.B.1.Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 66 of 102
FY 2023 COMMUNITYASSISTANCE PROGRAM
Statement of Expenditures for Prior Year Payment
DEADLINE:MARCH 21,2022
Karluk IRA Tribal Council
Name of Unincorporated Community
Please detail below h0\\your orgaIIizati<Inspcm its_COmmLInil_vAssistance Pz1ynTenI.
FUEL 5;EL“!0090/
ELECTRICITY EB
INSURANCE $
EDUCATION PE
EMS :1;
WATER/SEWER II fade 30-
PUBLIC SAFETY s 7 ’
FIRE $
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HEALTH 53 94000:7:
GENERAL ADMINISTRATION s 3 O??7?‘0’
OTHER 5;
OTHER ex
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SAVINGS/NOT SPENT s
FY2022 TOTAL PAYMENT $15,789
AGENDA ITEM #14.B.1.
Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 67 of 102
an -so
Sec.29.60.865.Eligibility requirements for reserves and communities.
[a)The department,with advice from the Department of Law,shall determine whether there is in each communit
yorreserveanincorporatednonprofitentityoraNativevillagecouncilthatwillagreetoreceiveandspendthe
community assistance payment.If there is more than one qualified entity in a reserve or community in the unorganized
borough,the department shall pay the money to the entity that the department ?nds most qualified to receive and
spend the money on behalfof the reserve or community.The department may not make a community assistance
payment to a Native village council unless the council waives immunity from suit for claims arising out ofactivities ofth
ecouncilrelatedtothepayment.A waiver ofimmunity from suit under this section must be on a form provided by the
Department of Law.If there is no quali?ed incorporated nonprofit entity or Native village council in a reserve or
community that is willing to receive the community assistance payment and use the payment on behalfofthat reserve
or community,the payment for that reserve or community may not be paid.Neither this section nor any action taken
under it enlarges or diminishes the governmental authority or jurisdiction ofa Native village council.
[b]The department may make a community assistance payment on behalf ofa community in a borough or unified
municipality only to the municipality for payment by the municipality to an incorporated nonprofit entity or Native
village council that has been approved by the assembly and meets the requirements of (a)of this section.The
department shall have written evidence ofthe assembly approval.lfthere is more than one qualified entity in a
community in a borough or unified municipality,one ofthe entities may receive the entire payment,or the payment
may be shared between two or more of the qualified entities,as determined by the assembly.
[c]A community in a borough or unified municipality is eligible for a community assistance payment only ifat lea
stthreeofthefollowingservicesaregenerallyavailabletoallresidentsofthecommunityandeachofthethreeservices,
any combination,are provided by one or more qualifying incorporated nonprofit entities or a Native village council or
are substantially paid for by the residents of the community through taxes,charges,or assessments levied or authorize
dbytheboroughorunifiedmunicipality.
(1)fire protection;
(2)emergency medical;
(3)water and sewer;
(4)solid waste management;
(5)public road or ice road maintenance;
(6)public health;
(7)search and rescue.
.29.60.879.De?nitions.
S 2960.850 29.60379
"community"means a place in the unorganized borough,in a borough.or in a unified municipality that is not
rporated as a municipality,that i not a reserve,and in which 25 or more individuals reside as a social unit;
“reserve m n p c tli ti or nizedund rfder llaw 'nlndi l‘(.rveth tci db or [m tof
C.1618[a]ndi ontiiiued in lxitinceunderthat ubs*tion
Eligibilit
y
R
eq
ui
re
m
en
ts
forUnincorporatedCommunitiesLocated
Wit
hin
BoroughsandUni?edMunicipalities
Alaska S
t
a
t
u
t
e
s
AS29.60.865.879andAlaskaAdministrativeCode3AAC180.010
Sec
(1)inco(2)
easa la
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a'sga
a 'sc 'L'<<,
a *
x
s
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efeenacen
Z152!AGENDA ITEM #14.B.1.Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 68 of 102
3 AAC 180.010(b)and (c)
(b)In addition to making the certi?cation a
n
d
agree
ment
ontheformprovidedunder(a)ofthissection,
a borough or uni?ed municipality that will receiv
e
co
m
mu
nit
y
assistancepaymentsonbehalfofcommunities
in the borough or uni?ed municipality must
(I)submit to the department a re
so
lu
ti
o
n
adoptedbytheassemblythatclearlyidenti?es
(A)the communities that boro
ugh
oruni?edmunicipalityhasdetermined
meet the eligibility criteria underAS 29.
6086
5,
29.60.
879,
and3AAC180.110;and
(B)the village council or i nonpro?tentitylocatedwithineach
community listed under (A)ofthis paragr
aph
thattheboroughoruni?edmunicipalityhasapproved
as the recipient ofthe community assistanc
e
pay
me
nt;
and
(2)certify that at least three ofthe s
e
r
requiredunderAS29.60.865(c)aregenerally
available to all residents ofthe community.
(c)In addition to making the certi?cation agree
ment
ontheformprovidedunder[a)ofthissection
and receiving any identification required under oft
his
section,areserveorvillagecouncilmustsubmitto
the department a waiver ofsovereign immunity ac
co
rd
an
ce
withAS29.60.865(a)and3AAC180.130.AGENDA ITEM #14.B.1.Resolution No. FY2022-25 Approving Certain Unincorporated Communities An...Page 69 of 102
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 7, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
SUBJECT: Ordinance FY2022-14, Amending Kodiak Island Borough Code Section
17.145.070 Regarding Communication Tower Approval Criteria.
ORIGINATOR: Community Development Director, CDD
RECOMMENDATION:
Staff Report- Community Development Interim Director, Seema Garoutte
Assembly Discussion
Roll Call Vote
DISCUSSION:
The P&Z Commission hears cases monthly. Per KIBC 17-15-050, Approval by planning and
zoning commission, the commission shall make its findings within 90 days after the date of the
next available meeting agenda deadline. KIBC 17-145 Communication Towers and other tall
structures, only gives 60 days for CDD to prepare its finding to take to the Commission. If you
look at KIBC 145, attached below, you will see that there are a lot of conditions and paperwork
that must be supplied to the Commission. The Planning and Zoning Commission approved the
following updates on KIBC 17.145 and is asking for the Assembly to approve the changes so
that KIBC 17.145.070 will follow and be similar to all other zoning cases that may go before the
Commission.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
AGENDA ITEM #14.C.1.
Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 70 of 102
Kodiak Island Borough, Alaska Ordinance No. FY20XX-XX
Deletion – Red, Strikeout Page 1 of 4
Insertion – Bold
2nd Insertion - Green Version 1
Introduced by: Community Development Department thru the Mayor 1
Drafted by: Community Development Director 2
Introduced on: XX/XX/XXXX 3
Public Hearing Date: 4
Adopted on: 5
KODIAK ISLAND BOROUGH 6
ORDINANCE NO. FY2022-14 7
8
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING 9
KODIAK ISLAND BOROUGH CODE SECTION 17.145.070 REGARDING THE 10
COMMUNICATION TOWER APPROVAL PROCESS 11
12
WHEREAS, On March 23, 2018, the Assembly adopted Ordinance FY 2018-17 adding 13
communication towers as a conditional use in eleven zoning districts and setting out application 14
requirements and approval criteria which supplement the default approval criteria for conditional 15
use permits in KIBC 17.200.050; and 16
17
Whereas, When Ordinance FY2018-17 adopted Kodiak Island Borough Code (KIBC) 17.145.070 18
it was silent on the requirement for a public hearing and established a sixty (60) day time limit 19
from application to Planning Commission decision on a conditional use permit application for a 20
communications tower; and 21
22
WHEREAS, All conditional use permit applications under KIBC 17.200 are subject to a ninety 23
(90) day review period and public hearing; and 24
25
WHEREAS, The Assembly finds that the risk of confusion is reduced, and the public interest 26
served, by resolving inconsistencies for action on conditional use permit applications; and 27
28
WHEREAS, The Planning Commission has reviewed the proposed amendment pursuant to KIBC 29
17.205.020 and has recommended approval of the amendment. 30
31
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 32
BOROUGH that: 33
34
Section 1: Classification. Section 2 of this ordinance is of a general and permanent nature 35
and shall become a part of the Code of Ordinances of the Kodiak Island Borough. 36
The remainder shall not be codified. 37
38
Section 2: Kodiak Island Borough Code section 17.145.070, Approval Criteria, is amended to 39
read as follows: 40
41
17.145.070 Approval criteria. Approval Process and Criteria 42
43
AGENDA ITEM #14.C.1.
Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 71 of 102
Kodiak Island Borough, Alaska Ordinance No. FY20XX-XX
Deletion – Red, Strikeout Page 2 of 4
Insertion – Bold
2nd Insertion - Green Version 1
Except as modified by this chapter, conditional use permits for communication towers will be 44
processed following the procedures for all conditional use permits set out in KIBC Chapter 45
17.200. The commission shall hold a public hearing on each properly submitted application for a 46
communication tower or other tall structure permit within 90 days after the date of the next 47
available meeting agenda deadline. The community development department shall give notice 48
of the hearing in the same manner prescribed for variances in KIBC 17.195.040. 49
Within 60 days from application, that Planning and Zoning Commission shall approve, approve 50
with conditions or deny a permit under this section after considering all of the following 51
criteria:After the public hearing the commission shall render its decision, unless such time limit 52
has been extended by common consent and agreement of the applicant and the commission. In 53
addition to the criteria in KIBC 17.200.050, the commission shall consider the following criteria 54
specific to communication towers: 55
A. Location and Visual Impact. The proposed communications tower, antenna or accessory 56
structure will be placed in a reasonably available location which will minimize the visual impact 57
on the surrounding area and allow the facility to function in accordance with minimum standards 58
imposed by the applicable communications regulations and applicant’s technical design 59
requirements. Conditions may be imposed, including camouflage, screening, vegetative buffers 60
and/or site requirements, to ensure this criteria is met. 61
B. Inability to Locate on an Existing Structure. A permit should not be issued unless a proposed 62
antenna and equipment cannot be accommodated and function as required by applicable 63
regulations and applicant’s technical requirements without unreasonable modifications on any 64
existing structure or communications tower. 65
C. Necessity for Location in a Residential Neighborhood. A permit should not be issued in a 66
residential neighborhood unless the area cannot be adequately served by a facility placed in a 67
nonresidential area for valid technical reasons. Conditions may be imposed to lessen the impact 68
of a communications tower on a residential neighborhood, including limitations on times for 69
maintenance work to be performed, number of vehicles present, yard maintenance, and similar 70
requirements. 71
D. Design for Future Use. A new tower must be designed to accommodate additional antennas 72
equal in number to the applicant’s present and reasonably foreseeable future requirements. 73
E. Collocation. A permit shall be conditioned to require the applicant to make the tower 74
available for use by as many other licensed carriers as can be technically collocated thereon 75
when the use will not result in substantial injury to the owner, or in substantial detriment to the 76
service to the customers of the owners. All licensed carriers shall cooperate with each other in 77
collocating additional facilities upon such towers. All licensed carriers shall exercise good faith in 78
collocating with other licensed carriers and in the sharing of towers, including the sharing of 79
technical information to evaluate the feasibility of collocation. 80
F. Illumination. A communications tower may not be illuminated unless otherwise required by 81
state or federal law or regulations or unless evidence has been presented that lighting is 82
necessary to ensure the safety of the public. To prevent direct light reflection on other property, 83
tower structure lighting shall be shielded to the extent permitted by the Federal Aviation 84
Administration. 85
AGENDA ITEM #14.C.1.
Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 72 of 102
Kodiak Island Borough, Alaska Ordinance No. FY20XX-XX
Deletion – Red, Strikeout Page 3 of 4
Insertion – Bold
2nd Insertion - Green Version 1
G. Distance from Existing Tower. A permit for a proposed tower within 1,000 feet of an existing 86
tower shall not be issued unless the applicant certifies that the existing tower does not meet the 87
applicant’s structural specifications and the applicant’s technical design requirements, or that a 88
collocation agreement could not be obtained. 89
H. Yard Area Requirements. Yards shall be a distance equal to at least 50 percent of the height 90
of the tower from a lot line. The planning and zoning commission may modify this requirement if 91
the tower and equipment will be adequately screened to mitigate its visual impact and no safety 92
hazards are presented. 93
I. Height. The permitted height of a proposed tower shall be no higher than technically required 94
to satisfy the specific purpose of the tower and will consider the impact on the surrounding uses. 95
J. Zoning District Standards. Nothing in this section alters the requirements for visibility, 96
fencing, screening, landscaping, parking, access, lot size, exterior illumination, sign, storage, or 97
other general zoning district regulations, except yard and height requirements, of any specific 98
zone. Yard and height requirements in this section shall apply. 99
K. Design Drawings and Specifications. A permit shall be conditioned to require the applicant to 100
submit design drawings and specifications stamped by a registered professional in the state of 101
Alaska certifying compliance with the building code of the authority having jurisdiction. 102
L. Compliance with Other Laws. A proposed tower must comply with all local, state, and federal 103
laws. 104
M. A report from a structural engineer registered in the state of Alaska showing that the tower 105
will contain only equipment meeting FCC rules, the tower antenna capacity by type and number, 106
and a certification that the tower is designed to withstand winds in accordance with 107
ANSI/EIA/TIA 222 (latest revision) standards. 108
109
110
Effective Date: This ordinance takes effect at midnight on the day of adoption of this ordinance. 111
112
113
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 114
THIS DAY OF , 2022. 115
116
KODIAK ISLAND BOROUGH 117
118
ATTEST: 119
___________________________ 120
William Roberts, Mayor ___________________________ 121
, Borough Clerk 122
123
VOTES: 124
Ayes: 125
AGENDA ITEM #14.C.1.
Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 73 of 102
Kodiak Island Borough, Alaska Ordinance No. FY20XX-XX
Deletion – Red, Strikeout Page 4 of 4
Insertion – Bold
2nd Insertion - Green Version 1
Noes: 126
AGENDA ITEM #14.C.1.
Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 74 of 102
When it is stated in this thatusesarepermittedsubjecttoapprovalbythecommission,anapplicationfor
consideration shall be tothecommunitydevelopmentdepartmentwithasiteplan.Thecommission
shall make its findings 90daysafterthedateofthenextavailablemeetingagendadeadline,unlesssuch
time limit has been ext
end
ed
bycommonconsentandagreementoftheapplicantandthecommission,andnotify
the applicant,in writing
,
o
f
thedecision
.
Ifdenied,thecommissionshallstatethereasonsfordenialandthe
avenues of appeal avail
able
totheapplicant.[Ord.FY2018-14§2,2018;0rd.81-54-O§1,1981;priorcodeCh.5
subch.2 §17.Formerly
Discl
aimer
:
Theboroughclerk'sofficehastheofficialversionoftheKodiakIslandBoroughCode.Usersshould
contac
t
th
e
borou
gh
clerk'sofficeforordinancespassedsubsequenttotheordinancecitedabove.
Note:sitedoesnotsupportInternetExplorer.Toviewthissite,CodePublishingCompanyrecommendsusing
one o
f
t
h
e
follo
wing
browsers:GoogleChrome,Firefox,orSafari.
T
he
K
od
ia
k
IslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
A
p
pr
o
v
al
byplanningandzoningcommission.
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.17
.
15
.
05
0
Approv
al
byplanningandzoningcommission|KodiakIslandBoroughCodePage1of1B
or
o
u
g
h
Teleph
one:
(907)486-9300
AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 75 of 102
1.An application for compli
ance
willbefiledwiththecommunitydevelopmentdepartmentona
form provided by the d
e
p
a
r
t
Iftheapplicationmeetstherequirementsofthistitle,asverifiedinthe
department,and other regulations,apermitwillbeissued.Anas-builtofthepropertymaybe
required to ensure that requirement
s
canbemet,whenexistingstructuresarelocatedonthe
property.Any zoning c
o
permitissuedissubjecttothesameexpiration,suspension,andrevocation
provisions as a buildin
g
issuedforthesameconstructionprojectpercurrentlyadoptedbuildingcode
(KIBC ).
2.No building shallbeissuedbyabuildingofficialuntilthecommunitydevelopmentdepartmenthas
verified from theforzoningcomplianceforaproposedbuildingthatitconformsandwillbe
occupied for a u
s
e
inconf
ormit
y
withtheprovisionsandregulationsofthistitle,exceptthatthisprovision
shall not apply t
o
b
u
il
d
i
n
g
permitsforresidentialstructureswhennoyardorheightchangesareinvolved.Any
building permit inconflictwiththistitleisnullandvoid.
B.A zoning permitisrequiredforanystructure,regardlessoftypeoffoundationorbasesupport,
including ski
d-
mo
unt
ed
orothermovablestructurethatalsorequiresabuildingpermit.Minorstructural
development
s
le
ss
than200squarefeetthatdonotrequireabuildingpermitarenotrequiredtoobtainazoning
compliance
C.A zo
nin
g
com
plia
nce
permitisrequiredforanychangeofuseinastructure.[Ord.FY2021-19§2,2020;0rd.
FY2018-
19
§
2,
2018;0rd.93-64§7,1993;0rd.92-17§3,1992;0rd.92-04§2,1992;0rd.85-11-O§1;Ord.83-42-O
§1,1983;81-54
-O
§1,1981;priorcodeCh.5subch.2§18.Formerly§17.03.060].
A.A zo
nin
g
com
plia
nce
permitisrequiredforsitegrading(excavationandfill),erection,construction,demolition,
establish
ment,
movin
g,
alteration,enlargement,repair,orconversionofanybuildingorstructureinanydistrict
establish
ed
bythistitle,subjecttothefollowing:
Discl
aimer
:
Theboroughclerk'sofficehastheofficialversionoftheKodiakIslandBoroughCode.Usersshould
contac
t
th
e
borou
gh
clerk'sofficeforordinancespassedsubsequenttotheordinancecitedabove.
Note:sitedoesnotsupportInternetExplorer.Toviewthissite,CodePublishingCompanyrecommendsusing
one o
f
t
h
e
follo
wing
browsers:GoogleChrome,Firefox,orSafari.
T
h
e
K
od
ia
k
IslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.17
.
15
.
06
0
Zoningcompliance|KodiakIslandBoroughCodePage1of1
Z
o
ni
n
g
comp
lianc
e.
B
or
ou
gh
Teleph
one:
(907)486-930030L1:'AAAAA.00.-..-..1
7.
1
5.1
5.
0
5.AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 76 of 102
B.Deni
al.
Ifthecommis
sion
finds,afterconsiderationofstaff'sreportandreceiptoftestimonyatthepublic
hearing,t itcannotmakealloftherequiredfindingsinsubsectionofthissectionitshalldenytheconditional
use perm
it.
[
Or
d.
FY2018-
14
§2,2018;0rd.81-31-O§2,1981.Formerly§17.67.050].
A.Appr
oval.
Ifitisthefindingofthecommission,afterconsiderationofstaff'sreportandreceiptoftestimonyat
the publi
c
h
e
a
r
i
n
g
,
thattheuseproposedintheapplication,orunderappropriateconditionsorrestrictions,meets
all of the theconditionalusepermitshallbegranted:
Discl
aimer
:
Theboroughclerk'sofficehastheofficialversionoftheKodiakIslandBoroughCode.Usersshould
contac
t
th
e
borou
gh
clerk'sofficeforordinancespassedsubsequenttotheordinancecitedabove.
After pub
lic
hearingdescribedinKIBC,thecommissionshallrenderitsdecision,unlesssuchtime
limit bee
n
extendedbycommonconsentandagreementoftheapplicantandthecommission.
Note:sitedoesnotsupportInternetExplorer.Toviewthissite,CodePublishingCompanyrecommendsusing
one o
f
t
h
e
follo
wing
browsers:GoogleChrome,Firefox,orSafari.5.I
f
per
mit
isforapublicuseorstructure,thecommissionmustfindthattheproposeduseorstructure
is loc
ate
d
inamannerwhichwillmaximizepublicbenefits.
T
he
K
od
ia
k
IslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
4.T
h
a
t
thesufficie
nt
setbacks,lotarea,buffersorothersafeguardsarebeingprovidedtomeetthe
condi
tions
listedinsubsectionsthroughofthissection;
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
3.gra
ntin
g
theconditionalusepermitwillnotbeharmfultothepublichealth,safety,convenienceand
comf
ort;
2.T
h
a
t
theconditi
onal
usefulfillsallotherrequirementsofthischapterpertainingtotheconditionalusein
questi
on;
17
.
20
0.
05
O
Approva
l
ordenial|KodiakIslandBoroughCodePage1of1
T
ha
t
th
e
conditi
onal
usewillpreservethevalue,spirit,characterandintegrityofthesurroundingarea;
A
p
pr
o
v
al
ordenial.
B
or
o
u
g
h
Teleph
one:
(907)486-9300 1
7.
2
0
0.
1
7.
2
0
0.
(A
)
)AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 77 of 102
It is recognized t ther
e
arelanduseswhicharegenerallyconsideredappropriateincertainzoningdistricts;
provided,that c
o
n
tr
o
ls
andsafeguardsareappliedtoensuretheircompatibilitywithpermittedprincipaluses.The
conditional use proced
ure
isintendedtoallowconsiderationoftheimpactoftheproposedconditionaluse
on surrounding andtheapplicationofcontrolsandsafeguardstoassurethattheconditionalusewillbe
compatible with surr
oun
din
g
area.[Ord.FY2018-14§2,2018;0rd.81-31-0§2,1981.Formerly§17.67.010].
17.200.010
17.200.020
17.200.030
1 .200.040
17.200.050
17.200.060
1 .200.07O
17.200.080
17.200.100
Intent.
Applicationandfee.
Siteplan.
Publichearingandnotice.
Approvalordenial.
Conditions.
Repealed.
Cancellation.
Staypendingappeal.
A detaileds
it
e
planshowingtheproposedlocationofallbuildingsandstructuresonthesite,accesspoints,
drainage,andpedestriancirculationpatterns,parkingareas,andthespecificlocationoftheuseoruses
to be ma
de
ofthedevelop
ment
shallbesubmittedwiththeapplication,togetherwithotherinformationasmay
B.An a
p
p
li
c
at
i
o
n
foraconditionaluseshallbefiledwiththedepartmentonaformprovided.Theapplicationfor
a conditi
onal
usepermitshallbeaccompaniedbytherequiredfeeandsiteplan.[Ord.FY2018-14§2,2018;0rd.
92-12 §10,1
9
9
2
;
0rd.81-31-0§2,1981.Formerly§17.67.020].
A.a
p
p
li
c
at
i
o
n
tothecommunitydevelopmentdepartmentforaconditionaluseormodificationofanexisting
condi
tional
usemaybeinitiatedbyapropertyownerorhisauthorizedagent.
17.200
CON
DITI
ONA
L
USEPERMITS
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-O6,passedNovember4,2021.Ch
.
Conditio
nal
UsePermits|KodiakIslandBoroughCodePage1of3
A
p
pl
ic
at
io
n
andfee.
1
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2
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.
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te
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.
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ti
AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 78 of 102
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The commiss
ion
shal
l
holdapublichearingoneachproperlysubmittedapplicationforaconditionalusepermit
within 90 da
ys
af
te
r
thedateofthenextavailablemeetingagendadeadline.Thecommunitydevelopment
department givenoticeofthehearinginthesamemannerprescribedforvariancesinKIBC.[Ord.
FY2018-14 §
2,
2
0
1
8
;
0rd.2004-07§5;0rd.81-31-O§2,1981.Formerly§17.67.040].
In recom
mendi
ng
thegrantingofaconditionaluse,thecommissionshallcondition,inwriting,requirementswhich
it finds n
e
c
e
ss
ar
y
tocarryouttheintentofthischapter.Theseconditionsmayincreasetherequiredlotoryard
size,cont
rol
thelocatio
n
andnumberofvehicularaccesspointstotheproperty,requirescreeningand
B.Deni
al.
Ifthecommis
sion
finds,afterconsiderationofstaff'sreportandreceiptoftestimonyatthepublic
hearing,t itcannotmakealloftherequiredfindingsinsubsectionofthissectionitshalldenytheconditional
use perm
it.
[
Or
d.
FY2018-
14
§2,2018;0rd.81-31-O§2,1981.Formerly§17.67.050].
A.Appr
oval.
Ifitisthefindingofthecommission,afterconsiderationofstaff'sreportandreceiptoftestimonyat
the publi
c
h
e
a
r
i
n
g
,
thattheuseproposedintheapplication,orunderappropriateconditionsorrestrictions,meets
all of the theconditionalusepermitshallbegranted:
After pub
lic
hearingdescribedinKIBC,thecommissionshallrenderitsdecision,unlesssuchtime
limit bee
n
extendedbycommonconsentandagreementoftheapplicantandthecommission.
be re
qu
ire
d
tocomplywiththestandardsforaconditionaluselistedinthischapterandinotherpertinent
sectio
ns
ofthischapter.[Ord.FY2018-14§2,2018;0rd.81-31-O§2,1981.Formeriy§17.67.030].5.lf
t
h
e
per
mit
isforapublicuseorstructure,thecommissionmustfindthattheproposeduseorstructure
is loc
ate
d
inamannerwhichwillmaximizepublicbenefits.
4.thesufficie
nt
setbacks,lotarea,buffersorothersafeguardsarebeingprovidedtomeetthe
condi
tions
listedinsubsectionsthroughofthissection;
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
2.T
h
a
t
theconditi
onal
usefulfillsallotherrequirementsofthischapterpertainingtotheconditionalusein
questi
on;
3.gra
ntin
g
theconditionalusepermitwillnotbeharmfultothepublichealth,safety,convenienceand
comf
ort;
Ch
.
Conditio
nal
UsePermits|KodiakIslandBoroughCodePage2of3
T
ha
t
th
e
conditi
onal
usewillpreservethevalue,spirit,characterandintegrityofthesurroundingarea;
P
u
bl
ic
heari
ng
andnotice.A
p
pr
o
va
l
ordenial.C
o
n
d
it
1
7.
2
0
0.
17
.
20
0.
04
1
7.
1
9
5.
(A
)
)AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 79 of 102
landscaping necess
ary
toreducenoiseandglare,andmaintainthepropertyinacharacterinkeepingwith
the surround
ing
area
;
ormayimposeotherconditionsandsafeguardsdesignedtoensurethecompatibilityofthe
conditional wit
h
otherusesinthedistrict.[Ord.FY2018-14§2,2018;0rd.81-31-O§2,1981.Formerly
§17.67.060].
The commiss
ion's
actionmaybeappealedtotheassemblybyanypartyentitledtoappealthedecisionunderKIBC
.ofappealisforfeitedunlesstheappealspecifyingthegroundsthereofisfiledinwritingwiththe
cle
rk
w
it
h
i
n
20daysofthecommission'sdecision.[Ord.FY2018-14§2,2018;0rd.81-31-O§2,1981.
ly §17
.67.
080
].
Discl
aimer
:
Theboroughclerk'sofficehastheofficialversionoftheKodiakIslandBoroughCode.Usersshould
contactth
e
borou
gh
clerk'sofficeforordinancespassedsubsequenttotheordinancecitedabove.
Failur
e
t
o
utili
ze
anapprovedconditionalusepermitwithin24monthsafterthecommission'sgrantingofthe
condi
tional
usepermitshallcauseitscancellation.[Ord.FY2018-14§2,2018].
Note:sitedoesnotsupportInternetExplorer.Toviewthissite,CodePublishingCompanyrecommendsusing
one o
f
tfollo
wing
browsers:GoogleChrome,Firefox,orSafari.
An ap
pe
al
fromadecisiongrantingaconditionalusepermitstaysthedecisionappealedfromuntilthereisafinal
decisi
on
ontheappeal.[Ord.FY2018-14§2,2018].
T
he
K
od
ia
k
IslandBoroughCodeiscurrentthroughOrdinanceFY2022-O6,passedNovember4,2021.TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-O6,passedNovember4,2021.
A
ct
io
n
byplanningandzoningcommission.
Ch
.
Conditio
nal
UsePermits|KodiakIslandBoroughCodePage3of3
St
ay
pe
nd
in
g
appeal.C
a
n
c
el
la
B
or
o
u
g
h
Teleph
one:
(907)486-9300 11 1
7
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2
0
1
7
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2
0
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P
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ea
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.
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AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 80 of 102
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17.1 45.050
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Height li
mi
tat
io
ns
.
Airport h
ei
g
ht
limit
ation
s.Commerci
al
useofcommunic
ations
towers.
Exemptio
ns.Communi
cations
towersasconditionaluses.
Applicatio
n
re
qu
ire
m
en
ts.
Approval
The height l
i
containedinthistitledonotapplytospires,belfries,cupolas,chimneys,antennas,water
tanks,ventil
ators,
elevat
or
housing,orothersimilarstructuresplacedabovetherooflevelwhicharerequiredfor
the operatio
n
a
n
d
mainte
nance
ofabuilding.[Ord.FY2018-17§2,2018;0rd.83-71-O§1,1983.Formerly
§17.39.010].
B.For a
l
l
la
n
d
s
contigu
ous
tooradjoiningLillyLakeandtheKodiakMunicipalAirport,nostructuresor
equipmen
t
m
ay
belocatedinsuchamannerthatanyportionofastructureorpieceofequipmentprojectsinto
the appr
oach
surfa
ces
ortheclearzone.[Ord.FY2018-17§2,2018;0rd.87-O9-O§12,1987.Formerly§17.39.020].
A maxim
um
hei
ght
limitationof35feetisestablishedforallstructuresonlandscontiguoustooradjoiningautility
airport,La
ke
andtheKodiakMunicipalAirport.Thisheightlimitationappliesevenifthezoningdistrictin
which thep
r
o
p
e
r
t
y
islocatedpermitsagreaterheightlimitation.
Chapter17.145
COM
MUN
ICAT
ION
TOWERSANDOTHERTALLSTRUCTURES
A.For la
nd
s
contiguo
us
tooradjoiningautilityairport,nostructuresorequipmentmaybelocatedinsucha
manner anyportionofastructureorpieceofequipmentprojectsintotherunwayclearzoneorapproach
surfaces.
This exceptKIBCand,appliestoanycommunicationstowersdedicatedto
com
merci
al
orpublicuseaseitherprimaryoraccessorystructuresanduses.[Ord.FY2018-17§2,2018].
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.C
h.
1
7
.
1
4
5
Commun
ication
TowersandOtherTallStructures|KodiakIslandBoroughCodePage1of5
C
o
useofcommunicationstowers.A
ir
p
or
t
heightlimitations.H
ei
g
ht
limit
ation
s.
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.
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AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 81 of 102
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In additio
n
toprov
idin
g
theinformationspecifiedinthistitleforconditionaluses,anapplicationforaconditional
use perm
it
fo
r
theconstructi
on
ofacommunicationstowerorplacementofatelecommunicationsantennaonan
existing s
t
r
otherthanatowerorantennapreviouslypermittedmustincludethefollowinginformation:
A.ofthespecification
s
fortheproposedstructuresandantennas,includingdescriptionofthedesign
chara
cteris
tics
andmaterial;
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-O6,passedNovember4,2021.C
h.
1
7
.
1
4
5
Commun
ication
TowersandOtherTallStructures|KodiakIslandBoroughCodePage2of5
C
o
towersasconditionaluses.
B.C
o
m
m
u
ni
c
at
io
n
s
towersareaprohibiteduseinallotherzoningdistricts.[Ord.FY2018-17§2,2018].C.T
e
m
p
or
ar
y
structuresthatwillstandfornomorethan30days.[Ord.FY2018-17§2,2018].
A
p
pl
ic
at
io
n
requireme
nts.
A.C
o
m
m
u
ni
ca
ti
o
ns
towersareaconditionaluseinthefollowingzoningdistricts:A
.
Fa
cil
iti
es
ownedbyormaintainedfortheuseoftheUnitedStatesmilitary;T
h
e
fo
ll
o
w
in
g
structuresareexemptfromtheregulationsofthischapter:
K
IB
C,
UN
C
—UrbanNeighborhoodCommercialDistrict.K
IB
C,
RN
C
—RuralNeighborhoodCommercialDistrict.
B.F
ac
ili
ti
es
constructedforprivateuse;and
K
IB
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RD—RuralDevelopmentDistrict.
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K
I
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1
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1
4
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1
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1
4
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K
I
B
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I
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I
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.AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 82 of 102
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H.A visual impact thatquantifiestheamountofvisualimpactonpropertieslocatedwithin1,000feetof
any proposed tower 65feetorwithin2,500feetofanyproposedtowerover65feet.Suchanalysisshould
include,to the extent p
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thevisualimpactfromatleasttwoofthefourcompassdirections,andshowthe
relationship of the t
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anditsfacilitiesagainstthemassingofsurroundingstructures,trees,andother
intervening visual Thisanalysiswillincluderecommendationstomitigateadversevisualimpactsonother
properties;
A.Location and Impact
.
Theproposedcommunicationstower,antennaoraccessorystructurewillbe
placed in a reaso
nabl
y
availa
ble
locationwhichwillminimizethevisualimpactonthesurroundingareaandallow
the facility to fun
cti
on
inaccorda
nce
withminimumstandardsimposedbytheapplicablecommunications
regulations and technicaldesignrequirements.Conditionsmaybeimposed,includingcamouflage,
screening,veget
ative
buffe
rs
and/orsiterequirements,toensurethiscriteriaismet.
B.Inabi
lity
toLocat
e
onanExistingStructure.Apermitshouldnotbeissuedunlessaproposedantennaand
equipmen
t
ca
nn
ot
beaccommodat
ed
andfunctionasrequiredbyapplicableregulationsandapplicant'stechnical
requirem
ents
with
out
unreasonablemodificationsonanyexistingstructureorcommunicationstower.
B.A sit
e
drawntoscaleshowingpropertyboundaries,towerlocation,towerheight,guywiresandanchors,
existing s
t
r
photograp
hs
orelevationdrawingsdepictingtypicaldesignofproposedstructures,parking,
fences,l
a
n
d
s
c
a
p
i
n
g
,
andexistinglandusesonadjacentproperty;
F.A co
py
oftheFAAdeterminationastowhetherthetowerposesanaviationhazard,includingthesafety
lighting a
n
d
ma
rki
ng
requiredbyFAA,ifany,andwhetherpreferencesorrequestsfordeviationsfromsuch
marking ligh
ting
systemsweresubmitted;
Withi
n
6
0
daysfromapplication,theplanningandzoningcommissionshallapprove,approvewithconditionsor
deny p
e
r
underthissectionafterconsideringallofthefollowingcriteria:
I.A
n
al
te
r
n
at
i
v
e
siteanalysisincludingtheavailabilityofsuitableexistingtowersandotheralternativestructures
or loc
ati
on
s
fortheproposedtowerconsideredbytheapplicant;and
J.informatio
n
whichmayberequiredbythecommunitydevelopmentdepartmentfordetermination
that a
p
pl
ic
a
bl
e
lawsaremet.[Ord.FY2018-17§2,2018].
G.agreeme
nt
toremovethetowerand/orantennawithin180daysafterthetowerorantennais
subst
antial
ly
unusedforaperiodof12consecutivemonths;
C.mapshowinglocationsofalloftheapplicant'santennas,facilities,existingtowers,andproposed
towers w
it
h
i
n
theborough;
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.Ch
.
1
7
.
1
4
5
Commun
ication
TowersandOtherTallStructures|KodiakIslandBoroughCodePage3of5D.N
a
m
es
oftheownersofthetower,antennasandequipmenttobelocatedonthesite;
E
vi
de
nc
e
thatavalidFCClicensefortheproposedactivityhasbeenissued,ifrequired;
A
p
pr
o
v
al
criteria.AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 83 of 102
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E.Collocation.A p
e
r
shallbeconditionedtorequiretheapplicanttomakethetoweravailableforusebyas
many other license
d
c
a
r
r
i
e
r
s
ascanbetechnicallycollocatedthereonwhentheusewillnotresultinsubstantial
injury to the owner,insubst
antial
detrimenttotheservicetothecustomersoftheowners.Alllicensedcarriers
shall cooperate wit
h
e
a
c
otherincollocatingadditionalfacilitiesuponsuchtowers.Alllicensedcarriersshall
exercise good faith co
ll
oc
at
in
g
withotherlicensedcarriersandinthesharingoftowers,includingthesharingof
technical informatio
n
toevalu
ate
thefeasibilityofcollocation.
C.Necessityfo
r
inaResidentialNeighborhood.Apermitshouldnotbeissuedinaresidential
neighborhood u
n
l
e
s
s
theareacannotbeadequatelyservedbyafacilityplacedinanonresidentialareaforvalid
technical reason
s.
C
on
di
ti
on
s
maybeimposedtolessentheimpactofacommunicationstoweronaresidential
neighborhood,i limitatio
ns
ontimesformaintenanceworktobeperformed,numberofvehiclespresent,
yard maintenance
,
an
d
similarrequirements.
F.Illuminat
ion.
Acomm
unicat
ions
towermaynotbeilluminatedunlessotherwiserequiredbystateorfederal
law or regula
tions
orunlessevidencehasbeenpresentedthatlightingisnecessarytoensurethesafetyofthe
public.To pr
ev
en
t
directlightreflectiononotherproperty,towerstructurelightingshallbeshieldedtotheextent
permitted b
y
Fede
ral
AviationAdministration.
J.Zoning Stand
ards.
Nothinginthissectionalterstherequirementsforvisibility,fencing,screening,
landscaping,access,lotsize,exteriorillumination,sign,storage,orothergeneralzoningdistrict
regulations,yardandheightrequirements,ofanyspecificzone.Yardandheightrequirementsinthis
section shall
G.Dista
nce
fr
o
m
ExistingTower.Apermitforaproposedtowerwithin1,000feetofanexistingtowershallnotbe
issued u
nl
es
s
theapplican
t
certifiesthattheexistingtowerdoesnotmeettheapplicant'sstructuralspecifications
and the technicaldesignrequirements,orthatacollocationagreementcouldnotbeobtained.
H.Yard Req
uire
ment
s.
Yardsshallbeadistanceequaltoatleast50percentoftheheightofthetowerfroma
lot line.T
h
e
pla
nn
in
g
andzoningcommissionmaymodifythisrequirementifthetowerandequipmentwillbe
adequatel
y
sc
re
en
ed
tomitigateitsvisualimpactandnosafetyhazardsarepresented.
K.Desi
gn
D
r
a
w
i
n
g
s
andSpeci?cations.Apermitshallbeconditionedtorequiretheapplicanttosubmitdesign
drawings spec
ifica
tions
stampedbyaregisteredprofessionalinthestateofAlaskacertifyingcompliancewith
the build
ing
co
de
oftheauthorityhavingjurisdiction.
M.r
e
fromastructuralengineerregisteredinthestateofAlaskashowingthatthetowerwillcontainonly
equip
ment
meeti
ng
FCCrules,thetowerantennacapacitybytypeandnumber,andacertificationthatthetower
I.Thepermittedheightofaproposedtowershallbenohigherthantechnicallyrequiredtosatisfythe
specif
ic
p
ur
p
os
e
ofthetowerandwillconsidertheimpactonthesurroundinguses.
D.forFutureUse.Anewtowermustbedesignedtoaccommodateadditionalantennasequalinnumberto
the a
p
pl
ic
a
nt
's
presentandreasonablyforeseeablefuturerequirements.
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.Ch
.
1
7
.
1
4
5
Commun
ication
TowersandOtherTallStructures|KodiakIslandBoroughCodePage4of5
C
o
m
pl
ia
nc
e
withOtherLaws.Aproposedtowermustcomplywithalllocal,state,andfederallaws.AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 84 of 102
Discl
aimer
:
Theboroughclerk'sofficehastheofficialversionoftheKodiakIslandBoroughCode.Usersshould
contac
t
th
e
borou
gh
clerk'sofficeforordinancespassedsubsequenttotheordinancecitedabove.
Note:sitedoesnotsupportInternetExplorer.Toviewthissite,CodePublishingCompanyrecommendsusing
one o
f
tfollo
wing
browsers:GoogleChrome,Firefox,orSafari.
T
he
K
od
ia
k
IslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.Ch
.
Commu
nication
TowersandOtherTallStructures|KodiakIslandBoroughCodePage5of5isdes
ign
ed
towithstan
d
windsinaccordancewithANSI/EIA/TIA222(latestrevision)standards.[Ord.FY2018-17§2,
2018].
B
or
o
u
g
h
Teleph
one:
(907)486-93000.3:AAAAAK...'_k'L
AGENDA ITEM #14.C.1.Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145....Page 85 of 102
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 7, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
SUBJECT: Ordinance No. FY2022-16 Establishing An Opioid Settlement Fund
ORIGINATOR: Finance Director, Dora Cross
RECOMMENDATION:
DISCUSSION:
A broad coalition of states and subdivisions have now reached final agreements with several
manufacturers and distributors of prescription opioids. These agreements resolve legal
claims against those companies stemming from actions that fueled the opioid addiction
epidemic. The states involved have reached a tentative settlement with the Settling
Companies for about 26 billion dollars to be paid over 18 years. The State’s share is about
$49 million and municipalities would be entitled to approximately 15% of the amount the state
receives. The Borough’s share is around $10,000 a year for the next 10-18 years.
The assembly approved participation in the agreement along with the terms of the settlement
negotiated by the State of Alaska with Resolution FY2022-10.
Since the terms of the settlement restrict expenditures of the settlement funds to certain
purposes, as well as the long-term nature of the settlement distribution, staff believes it is in
the Borough's best interest to create a separate special revenue fund to account for the
money and future reporting requirements.
ALTERNATIVES:
FISCAL IMPACT:
$0.
OTHER INFORMATION:
AGENDA ITEM #14.C.2.
Ordinance No. FY2022-16 Establishing An Opioid Settlement Fund Page 86 of 102
Kodiak Island Borough, Alaska Ordinance No. FY2022-16
Deletion – Red, Strikeout Page 1 of 2
Insertion – Bold, Blue, Underlined Version 1
Introduced by: Borough Manager thru the Mayor 1
Drafted by: Borough Attorney 2
Introduced on: 3
Public Hearing Date: 4
Adopted on: 5
6
KODIAK ISLAND BOROUGH 7
ORDINANCE NO. FY2022-16 8
9
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ESTABLISHING 10
AN OPIOID SETTLEMENT FUND 11
12
WHEREAS, The Kodiak Island Borough is scheduled to receive Opioid Settlement Funds which 13
are generated by the settlement of class action litigation by states and municipalities against 14
certain opioid manufacturers and distributors, which settlement included the Kodiak Island 15
Borough as a settling party; and 16
17
WHEREAS, The terms of the settlement will provide payments to the Kodiak Island Borough and 18
other settling parties over an 18 year period; and 19
20
WHEREAS, The terms of the settlement restrict expenditures of Opioid Settlement Funds to 21
certain purposes set out in the settlement agreement; and 22
23
WHEREAS, The Kodiak Island Borough Assembly finds that it is more difficult to verify that Opioid 24
Settlement Funds are used only for permitted purposes if the Opioid Settlement Funds are 25
comingled with other Borough funds which are not subject to the same restrictions; and 26
27
WHEREAS, The Kodiak Island Borough Code Section 3.10.110 provides that funds as required 28
will be established; and 29
30
WHEREAS, The Kodiak Island Borough Assembly finds that it is in the Borough’s best interests 31
to create a special revenue fund for Opioid Settlement Funds received by the Borough. 32
33
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 34
BOROUGH THAT: 35
36
Section 1: This ordinance is NOT of a general and permanent nature and shall NOT become a 37
part of the Kodiak Island Borough Code of Ordinances. 38
39
Section 2: A Special Revenue Fund entitled “Opioid Settlement Fund” will be established by the 40
Kodiak Island Borough and will become a part of the Borough budget and general ledger. 41
42
Effective Date: This ordinance takes effect upon adoption. 43
44
45
AGENDA ITEM #14.C.2.
Ordinance No. FY2022-16 Establishing An Opioid Settlement Fund Page 87 of 102
Kodiak Island Borough, Alaska Ordinance No. FY2022-16
Deletion – Red, Strikeout Page 2 of 2
Insertion – Bold, Blue, Underlined Version 1
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 46
THIS __________ DAY OF _______________, 2022. 47
48
KODIAK ISLAND BOROUGH ATTEST: 49
50
51
___________________________ ___________________________ 52
William Roberts, Mayor ________________, Clerk 53
54
VOTES: 55
Ayes: 56
Noes: 57
AGENDA ITEM #14.C.2.
Ordinance No. FY2022-16 Establishing An Opioid Settlement Fund Page 88 of 102
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 7, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
SUBJECT: Confirmation Of The Mayoral Appointment To The Prince William Sound
Regional Citizens Advisory Council.
ORIGINATOR: Deputy Clerk, Lina Cruz
RECOMMENDATION:
Move to confirm the mayoral appointment of Ms. Aimee Williams to the Prince William Sound
Regional Citizen's Advisory Council Board (PWSRCAC) of Directors for a two-year term to
expire May 2024.
Staff Report - Acting Borough Clerk, Lina Cruz
Assembly Discussion
Roll Call Vote
DISCUSSION:
The PWSRCAC adviced the Borough that Ms. Skinner's term on the Board of Directors will be
expiring at the upcoming May 5-6, 2022 annual meeting in Valdez. The dedicated seat for the
Kodiak Island Borough is its opportunity to influence decisions having profound implications
for oil transportation safety in Alaska, and for the state's oil spill prevention and response
capabilities.
• The Kodiak Island Borough would best be served by a representative who:
• Understands her/his organization and/or community, its needs, concerns and
perspectives;
• Has at least a rudimentary familiarity with oil transportation issues;
• Has a home and work schedule flexible enough to allow participation and travel;
• Is committed to our mission of promoting environmentally safe operation of the
Alyeska terminal and associated tankers; and
• Seeks opportunities to foster cooperative and constructive relationships between
citizens, industry and regulatory agencies.
A PWSRCAC director can expect to devote an average of 20 hours a month on PWSRCAC
business. The full Board conducts three in-person 2-day meetings in January, May, and
September. In addition, annual budget and planning meetings are held, as well as special
meetings and opportunities to participate in committees or work groups. PWSRCAC staff
provides support to board members whenever possible.
Ms. Rebecca Skinner has served for four years and has notified the Clerk's office that she is
interested in seeking re-appointment.
ALTERNATIVES:
FISCAL IMPACT:
AGENDA ITEM #14.D.1.
Confirmation Of The Mayoral Appointment To The Prince William Sound Regi...Page 89 of 102
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 7, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
OTHER INFORMATION:
The Kodiak Island Borough Assembly needs to notify PWSRCAC in writing, no later than
Wednesday, March 30, 2022, of their selected individual for the Kodiak Island Borough’s next
two-year term on the PWSRCAC board. Ideally, this individual will then be expected to attend
our May 5-6, 2022, meeting in Valdez for confirmation and participation.
AGENDA ITEM #14.D.1.
Confirmation Of The Mayoral Appointment To The Prince William Sound Regi...Page 90 of 102
From:Fleming, Jennifer
To:bill.roberts@kibassembly.org; Michael Powers; Clerks
Cc:Skinner, Rebecca
Subject:Notification of Expiring Term on PWSRCAC Board of Directors
Date:Wednesday, February 2, 2022 2:06:30 PM
Attachments:Skinner.KIB.2022.pdf
Mayor Roberts,
Please see the attached letter regarding the Kodiak Island Borough’s seat on the Prince
William Sound Regional Citizens’ Advisory Council Board of Directors, currently held by Ms.
Rebecca Skinner. We request a response regarding this appointment by March 30, 2022.
If you have any questions regarding the attached, please don’t hesitate to contact me.
Thank you,
Jennifer
Jennifer Fleming, Executive Assistant
Prince William Sound Regional Citizens’ Advisory Council
O: 907.834.5010
C: 907.831.0055
www.pwsrcac.org
AGENDA ITEM #14.D.1.
Confirmation Of The Mayoral Appointment To The Prince William Sound Regi...Page 91 of 102
February 2, 2022
Sent via email and USPS mail
Mayor Bill Roberts
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Dear Mr. Roberts:
The Prince William Sound Regional Citizens' Advisory Council (PWSRCAC) is
writing to advise you that Rebecca Skinner’s term on our Board of Directors
expires at the upcoming May 5-6, 2022, annual meeting in Valdez.
The dedicated seat for the Kodiak Island Borough is its opportunity to influence
decisions having profound implications for oil transportation safety in Alaska,
and for the state's oil spill prevention and response capabilities. We greatly
value your past participation.
The Kodiak Island Borough is best be served by a representative who:
• Understands her/his organization and/or community, its needs,
concerns and perspectives;
• Has at least a rudimentary familiarity with oil transportation issues;
• Has a home and work schedule flexible enough to allow participation
and travel;
• Is committed to our mission of promoting environmentally safe
operation of the Alyeska terminal and associated tankers; and
• Seeks opportunities to foster cooperative and constructive
relationships between citizens, industry and regulatory agencies.
A PWSRCAC director can expect to devote an average of 20 hours a month on
PWSRCAC business. The full Board conducts three in-person 2-day meetings in
January, May, and September. In addition, annual budget and planning
meetings are held, as well as special meetings and opportunities to participate
in committees or work groups. PWSRCAC staff provides support to board
members whenever possible.
Please notify us in writing, no later than Wednesday, March 30, 2022, of
your selected individual for the Kodiak Island Borough’s next two-year term on
the PWSRCAC board. Ideally, this individual will then be expected to attend our
May 5-6, 2022, meeting in Valdez for confirmation and participation.
AGENDA ITEM #14.D.1.
Confirmation Of The Mayoral Appointment To The Prince William Sound Regi...Page 92 of 102
If Rebecca Skinner will continue to be your representative, we ask that you still
notify PWSRCAC in writing.
If you have further questions about the PWSRCAC or the responsibilities of its directors,
please don't hesitate to call. Thank you for your cooperation, and we look forward to the
Kodiak Island Borough’s continued contribution.
Sincerely,
Jennifer Fleming
Executive Assistant
fleming@pwsrcac.org
Cc via email: Rebecca Skinner
AGENDA ITEM #14.D.1.
Confirmation Of The Mayoral Appointment To The Prince William Sound Regi...Page 93 of 102
AGENDA ITEM #14.D.1.Confirmation Of The Mayoral Appointment To The Prince William Sound Regi...Page 94 of 102
AGENDA ITEM #14.D.1.Confirmation Of The Mayoral Appointment To The Prince William Sound Regi...Page 97 of 102
KODIAK ISLAND BOROUGH
STAFF REPORT
APRIL 7, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
SUBJECT: Confirmation Of Mayoral Appointment To The Parks and Recreation
Committee, Mr. Benjamin Vincent.
ORIGINATOR: Deputy Clerk, Lina Cruz
RECOMMENDATION:
Move to confirm the mayoral appointment of Mr. Benjamin Vincent to the Parks and Recreation
Committee for a term to expire October 2024.
Staff Report - Deputy Clerk, Lina Cruz
Assembly Discussion
Roll Call Vote
DISCUSSION:
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
KIB Code 2.100.030 Appointments.
Members of boards, committees, and commissions, except for members of the board of
adjustment, members of the board of equalization, and elected service area board members,
are appointed by the mayor and confirmed by the assembly unless otherwise specifically
provided elsewhere in this code. An appointment not confirmed by the assembly shall not
become effective. The mayor shall appoint a new applicant until an appointment is confirmed
by the assembly. The mayor may not appoint again the same person whose confirmation was
failed by the assembly for the same board, committee, or commission until the next annual
appointment process unless authorized by the assembly.
AGENDA ITEM #14.D.2.
Confirmation Of Mayoral Appointment To The Parks and Recreation Committ...Page 98 of 102
Please comple
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Revision Date: 02-09-2022
Revised by: LC
PARKS AND RECREATION COMMITTEE
KODIAK ISLAND BOROUGH
NAME TERM HOME PHONE WORK PHONE CELL
PHONE
EMAIL
VACANT 2024
VACANT 2024
VACANT 2024
Ben Millstein
523 Leta St.
Kodiak, AK 99615
2023 (907) 486-2537 (907) 942-3083 bmills@ak.net
Brian Himelbloom
PO Box 1866
Kodiak, AK 99615
2022
(907) 486-0822 (907) 486-1529 (907) 512-7070 kayakadq@gmail.com
Gregory Hersh
223 Mill Bay RD
Kodiak, AK 99615
2023 (757) 642-1608 (907) 487-5699 (757) 642-1608 gregoryhersh@yahoo.com
VACANT 2023
NON-VOTING EX-
OFFICIOS
Assembly
Representative
Geoffrey Smith
PO Box 2364
Kodiak, AK 99615
(907) 942-7277 geoffrey.smith@kibassembly.org
State Representative
Ben Shryock
1400 Abercrombie Dr.
Kodiak, AK 99615
(907) 486-6339 benjamin.shryock@alaska.gov
City Parks & Rec.
Representative
Corey Gronn
315 Maple Ave.
Kodiak, AK 99615
(907) 486-8670
(907) 654-7559
cgronn@city.kodiak.ak.us
School District
Representative
VACANT
Roster continued on the next page….
AGENDA ITEM #14.D.2.
Confirmation Of Mayoral Appointment To The Parks and Recreation Committ...Page 101 of 102
Revision Date: 02-09-2022
Revised by: LC
KODIAK ISLAND BOROUGH
PARKS AND RECREATION COMMITTEE PARKS AND RECREATION COMMITTEE
NAME TERM HOME
PHONE
WORK
PHONE
CELL
PHONE
EMAIL
This committee is governed by Kodiak Island Borough Code 2.120
COMMUNITY DEVELOPMENT DEPARTMENT
710 MILL BAY ROAD
ROOM 202
KODIAK, AK 99615
CDD DIRECTOR, Seema Garoutte 486-9350 sgaroutte@kodiakak.us
ASSOCIATE PLANNER, Frank Maloney 486-9361 fmaloney@kodiakak.us
CDD SECRETARY, Bronwyn Currie 486-9363 bcurrie@kodiakak.us
STAFF:
Planning and Zoning Commission
Representative
Cort Neff
P.O. Box 8592
Kodiak, AK 99615
(907) 512-7272
Christopher Paulson (Alternate)
1118 Steller Way
Kodiak, AK 99615
(907) 539-1973
AGENDA ITEM #14.D.2.
Confirmation Of Mayoral Appointment To The Parks and Recreation Committ...Page 102 of 102
Kodiak Island Borough
Assembly Regular Meeting Agenda
Thursday, April 7, 2022, 6:30 p.m., Assembly Chambers
INVOCATION
MAJOR DAVE DAVIS OF THE SALVATION ARMY.
2. PLEDGE OF ALLEGIANCE
DPO WILLIAMS.
3. STATEMENT OF LAND ACKNOWLEDGEMENT
DPO WILLIAMS:
We are gathered on the traditional homeland of the Sugpiaq, Alutiiq
people and acknowledge the 10 tribes of the Kodiak Alutiiq Region.
We recognize the Alutiiq culture that enriches our community to this
day.
4. ROLL CALL
KIBC 2.25.070... the chair shall cause the record to reflect the absence of the
member, the reason for the absence, and whether the absence is excused by
the assembly.
5. APPROVAL OF AGENDA AND CONSENT AGENDA
All items listed with an asterisk (*) are considered to be routine and non -controversial by
the Assembly and will be approved by one motion. There will be no separate discussion
of these items unless an Assembly member so requests, in which case the item will be
removed from the consent agenda and considered in its normal sequence on the
agenda.
Recommended motion: Move to approve the agenda.
VOICE VOTE ON MOTION.
6. *APPROVAL OF MINUTES — None.
7. CITIZENS' COMMENTS (three minutes per speaker)
Agenda Items not scheduled for public hearing and general comments
only.
Read the phone numbers: Local is 907-486-3231; Toll Free is 1-855-492-
9202.
Watch meetings live, online at www.kodiakak.us Listen on the radio at KMXT 100.1 FM
Citizen Comment: 486-3231 or 855-492-9202
Please ask speakers to:
1. Sign in and state their name for the record
2. Turn on the microphone before speaking
3. Address all remarks to the assembly as a body and not to any
member thereof
If calling in — turn off any listening devices to prevent feedback
8. AWARDS AND PRESENTATIONS — None.
9. COMMITTEE REPORTS
10. PUBLIC HEARING — None.
11. BOROUGH MANAGER'S REPORT
12. MESSAGES FROM THE BOROUGH MAYOR
13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS — None
14. CONSIDERATION OF CALENDAR - NEW BUSINESS
14.A. CONTRACTS
Contract No. FY2022-34 Auditing Services For The Kodiak
Island Borough And The Kodiak Island Borough School
District For Fiscal Years 2022-2026.
Recommended motion: Move to authorize the
Borough Manager to execute Contract No. FY2022-34
Auditing Services with Altman, Rogers and Co., for the
Kodiak Island Borough and the Kodiak Island Borough
School District for Fiscal Years 2022-2026 provided
there are no timely protests received.
Staff report — Borough Manager, Roxanne Murphy.
Assembly discussion.
ROLL CALL VOTE ON THE MOTION.
Watch meetings live, online at www.kodiakak.us Listen on the radio at KMXT 100.1 FM
Citizen Comment: 486-3231 or 855-492-9202
14.13. RESOLUTIONS
Resolution No. FY2022-25 Approving Certain
Unincorporated Communities And Their Respective Native
Village Council For Participation In The FY2023
Community Assistance Program.
Recommended motion: Move to approve Resolution
No. FY202245.
Staff report — Borough Manager, Roxanne Murphy.
Assembly discussion.
ROLL CALL VOTE ON THE MOTION.
14.C. ORDINANCES FOR INTRODUCTION
Ordinance FY2022-14, Amending Kodiak Island Borough
Code Section 17.145.070 Regarding Communication
Tower Approval Criteria.
Recommended motion: Move to advance Ordinance
No. FY2022-14 to public hearing at the next regular
meeting of the assembly on April 21, 2022.
Staff report — Borough Manager, Roxanne Murphy.
Assembly discussion.
ROLL CALL VOTE ON THE MOTION.
2. Ordinance No. FY2022-16 Establishing An Opioid
Settlement Fund.
Recommended motion: Move to advance Ordinance
No. FY2022-16 to public hearing at the next regular
meeting of the assembly on April 21, 2022.
Staff report — Borough Manager, Roxanne Murphy.
Assembly discussion.
ROLL CALL VOTE ON THE MOTION.
Watch meetings live, online at www.kodiakak.us Listen on the radio at KMXT 100.1 FM
Citizen Comment: 486-3231 or 855-492-9202
14.D. OTHER ITEMS
Confirmation Of The Mayoral Appointment To The Prince
William Sound Regional Citizens Advisory Council.
Recommended motion: Move to confirm the mayoral
appointment of Ms. Aimee Williams to the Prince
William Sound Regional Citizen's Advisory Council
Board (PWSRCAC) of Directors for a two-year term to
expire May 2024.
Staff report — Deputy Presiding Officer, Aimee Williams.
Assembly discussion.
ROLL CALL VOTE ON THE MOTION.
2. Confirmation Of Mayoral Appointment To The Parks and
Recreation Committee, Mr. Benjamin Vincent.
Recommended motion: Move to confirm the mayoral
appointment of Mr. Benjamin Vincent to the Parks and
Recreation Committee seat for a term to expire
December 2024.
Staff report — Borough Clerk, Nova Javier.
Assembly discussion.
ROLL CALL VOTE ON THE MOTION.
15. CITIZENS' COMMENTS
Read the phone numbers: Local is 907-486-3231; Toll Free is 1-855-492-
9202
Please ask speakers to:
1. Sign in and state their name for the record
2. Turn on the microphone before speaking
3. Address all remarks to the assembly as a body and not to any
member thereof
If calling in — turn off any listening devices to prevent feedback
Watch meetings live, online at www.kodiakak.us Listen on the radio at KMXT 100.1 FM
Citizen Comment: 486-3231 or 855-492-9202
16. ASSEMBLY MEMBER' COMMENTS
DPO Williams:
The next Assembly work session is scheduled for Thursday, April 14,
2022, at 6:30 p.m. in Borough Assembly Chambers. The next regular
meeting is scheduled for Thursday, April 21, 2022, at 6:30 p.m. in the
Borough Assembly Chambers.
17. ADJOURNMENT
Recommended motion: Move to adjourn the meeting.
VOICE VOTE ON MOTION.
K/BC 2.30.030 A.... Meetings shall adjourn at 10:30 p.m. unless the time is extended
by a majority of the votes to which the assembly is entitled. No meeting shall be
extended beyond 11 p.m., unless extended by a two-thirds vote of the assembly,
except the meeting shall be extended to set the time and place for resumption of the
meeting.
Watch meetings live, online at www.kodiakak.us Listen on the radio at KMXT 100.1 FM
Citizen Comment: 486-3231 or 855-492-9202
Regular egu ar
Convened:
BY:
SECOND:
KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET
Special Date: di 00-772--�,
Recessed:
BY: kW
SECOND:q4��t
V
Reconvened:
BY: 4V\6�
SECOND: C�"t
Adjourned:
BY: TA 1 ' V %!-I`
SECOND:
9b
, �--
BY:
f l t 0—k
SECOND: CA) -O -t
Do-. OL -V
kq
• Motions required for 2/3 vote to carry. 7 present requires 5; 6 present requires 4; 5 present requires 4; 4 present requires 3
Reconsideration on the same day, suspension of rules, limit of extend debate, previous question
• Majority vote is majority of the membership (quorum). Point of Order and Recess.
YES
I NO
YES
NO
YES
NO
YES
NO
YES
NO
Mr. Arndt
✓
Mr. Arndt
kmr.
Arndt
Mr. Arndt
V
Mr. Arndt
Mr. Delgado
Mr. Delgado
Mr. Delgado
Mr. Delgado
Mr. Delgado
Mr. Griffin
V
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smith
V4
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Turner
Mr. Turner �°
Mr. Turner
Mr. Turner
Mr. Turner
Ms. Williams
Ms. Willia s
Ms. Williams
Ms. Williams
Ms. Williams
WOULD
ANYON IKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE?
TOTAL:
TOT :
TOTAL:
TOTAL:
r-7
TOTAL:
The mayor may not
vote exc t in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly.
Roberts I Mayor Roberts Mayor Roberts
I
• Motions required for 2/3 vote to carry. 7 present requires 5; 6 present requires 4; 5 present requires 4; 4 present requires 3
Reconsideration on the same day, suspension of rules, limit of extend debate, previous question
• Majority vote is majority of the membership (quorum). Point of Order and Recess.
Regular Special
Convened:
KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET (Coz,
Date:Q�
Recessed: Reconvened: Adjourned:
BY:
SECOND: %
Oru,�
BY:
SECOND: >�
BY:
e
SECOND:
1
BY: 06a 2(BY:
SECOND:
SECOND:
YES
NO
YES
NO
YES
NO
YES
NO
YES
NO
Mr. Arndt
V
Mr. Arndt
Mr. Arndt
V
Mr. Arndt
Mr. Arndt
Mr. Delgado
Mr. Delgado
Mr. Delgado
Ve
Mr. Delgado
Mr. Delgado
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Smiley
Mr. Smiley
Mr. Smiley
✓
Mr. Smiley
Mr. Smiley
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Turner
Mr. Turner
V
Mr. Turner
Mr. Turner
Mr. Turner
Ms. Williams
Ms. Williams
Ms. Williams,�
Ms. Williams
Ms. Williams
WOULD
ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE?
TOTAL:
111101
TOTAL:
TOTAL:
TOTAL:
TOTAL:
The mayor may not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly.
-"or Roberts T
Mayor Roberts
I
Mayor Roberts
t
I
I
Mayor RobertsT�
I I
Mayor Roberts
• Motions required for 2/3 vote to carry. 7 present requires 5; 6 present requires 4; 5 present requires 4; 4 present requires 3
Reconsideration on the same day, suspension of rules, limit of extend debate, previous question
• Majority vote is majority of the membership (quorum). Point of Order and Recess.
Regular Special
Convened:
r d/
KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET
Date: Q-7
Recessed: Reconvened: Adjourned:
BY:
SECOND:
BY:
SECOND:
BY:
SECOND:
BY:
SECOND:
BY:
SECOND:
YES
NO
YES
NO
YES
NO
YES
NO
YES
NO
Mr. Arndt
Mr. Arndt
Mr. Arndt
Mr. Arndt
Mr. Arndt
Mr. Delgado
Mr. Delgado
Mr. Delgado
Mr. Delgado
Mr. Delgado
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Griffin
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smiley
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Smith
Mr. Turner
Mr. Turner
Mr. Turner
Mr. Turner
Mr. Turner
Ms. Williams
Ms. Williams
Ms. Williams
Ms. Williams
Ms. Williams
WOULD
ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE -TO _ CHANGE THEIR VOTE?
TOTAL:
TOTAL:
TOTAL:
TOTAL:
TOTAL:
The mayor may not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly.
Mayor Roberts
Mayor Roberts
Mayor Roberts
Mayor Roberts
Mayor Roberts
• Motions required for 2/3 vote to carry. 7 present requires 5; 6 present requires 4; 5 present requires 4; 4 present requires 3
Reconsideration on the same day, suspension of rules, limit of extend debate, previous question
• Majority vote is majority of the membership (quorum). Point of Order and Recess.
View our website:
www.kodiakak.us
Visit our Facebook page:
www.facebook.com/KodiakIslandBorough
Follow us on
Twitter:
@KodiakBorough
Kodiak Island Borough
Assembly Newsletter
Vol. FY2022, No. 29 April 08, 2022
At Its Regular Meeting Of April 07, 2022, The Kodiak Island Borough Assembly Took The Following
Actions. The Next Regular Meeting Of The Borough Assembly Is Scheduled On April 21, 2022, At 6:30
p.m. In The Borough Assembly Chambers.
AUTHORIZED The Borough Manager To Execute Contract No. FY2022-34 Auditing Services With
Altman, Rogers And Co., For The Kodiak Island Borough And The Kodiak Island Borough School District
For Fiscal Years 2022-2026 Provided There Are No Timely Protests Received.
APPROVED Resolution No. FY2022-25 Approving Certain Unincorporated Communities And Their
Respective Native Village Council For Participation In The FY2023 Community Assistance Program.
ADVANCED Ordinance FY2022-14, Amending Kodiak Island Borough Code Section 17.145.070
Regarding Communication Tower Approval Criteria To Public Hearing At The Next Regular Meeting Of
The Assembly On April 21, 2022.
ADVANCED Ordinance No. FY2022-16, Establishing An Opioid Settlement Fund To Public Hearing At
The Next Regular Meeting Of The Assembly On April 21, 2022.
CONFIRMED The Mayoral Appointment Of Ms. Aimee Williams To The Prince William Sound Regional
Citizens Advisory Council Board of Directors Seat For A Two-Year Term To Expire May 2024.
CONFIRMED The Mayoral Appointment Of Mr. Benjamin Vincent To The Parks And Recreation
Committee Seat For A Term To Expire December 2024.