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2022-05-19 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, May 19, 2022, 6:30 p.m. Streamed Live Online at www.kodiakak.us and broadcast on KMXT at 100.1 FM Please subscribe 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 by the Assembly and will be approved by one motion. 6. *APPROVAL OF MINUTES 4 - 9 A. May 05, 2022, Regular Meeting Minutes May 5, 2022 Meeting 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 Page 1 of 58 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 12. MESSAGES FROM THE BOROUGH MAYOR 13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS 10 - 12 A. Ordinance No. FY2022-17 Amending Kodiak Island Borough Code Section 2.30.020 General Rules By Removing The Provisions That Pertain To Declaration Of A Disaster Or Emergency Agenda Item Report for Ordinance No. FY2022-17 - Pdf 14. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS 14.B. RESOLUTIONS 13 - 19 1. Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Available From Local Sources For The Kodiak Island Borough School District For The Fiscal Year Beginning July 1, 2022 And Ending June 30, 2023. Agenda Item Report for Resolution No. FY2023-01 - Pdf 14.C. ORDINANCES FOR INTRODUCTION 20 - 23 1. Ordinance No. FY2022-18 Writing Off The Personal Property Delinquent Taxes and Accounts Receivable Penalties, Interest, And Fees Of Those Non-collectable Accounts Agenda Item Report for Ordinance No. FY2022-18 - Pdf 24 - 28 2. Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Administration And Personnel, Chapter 2.40 Records Management, Section 2.40.140 Records Management Roles And Responsibilities And Section 2.40.160 Disposal of Records Agenda Item Report for Ordinance No. FY2022-19 - Pdf 29 - 31 3. Ordinance No. FY2022-20 Amending Title 3 Revenue And Finance, Chapter 3.30 Contract, Purchase, Sale, And Transfer Procedures Section 3.30.030 Open Market Procedures Agenda Item Report for Ordinance No. FY2022-20 - Pdf 32 - 41 4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2022 Consisting Of An Areawide Tax, Women’s Bay Fire Area Tax, A Women’s Bay Road Service Area Tax, A Bay View Road Service Page 2 of 58 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 Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2022; And Setting The Date When Taxes Become Delinquent Agenda Item Report For Ordinance No. FY2022-01 - Pdf 42 - 44 5. Ordinance No. FY2023-02 Adopting The Budget For Fiscal Year 2023 And Appropriating From All Borough Funds Agenda Item Report For Ordinance No. FY2023-02 - Pdf 14.D. OTHER ITEMS 45 - 48 1. Declaring The Seat Held By Mr. Andrew Kenneson Vacant On The Planning And Zoning Commission Agenda Item Report - P&ZC Vacancy Pdf 49 - 50 2. Good Cause Determinations For Senior Citizen Exemptions And Disabled Veteran Exemption-- Multiple Properties Agenda Item Report for Good Cause Determinations - Pdf 15. CITIZENS' COMMENTS. 1-907-486-3231 or Toll Free 1-855-492-9202. (Limited To Three Minutes Per Speaker) 16. ASSEMBLY MEMBERS’ COMMENTS 17. ADJOURNMENT 18. INFORMATIONAL MATERIALS 18.A. MINUTES OF OTHER MEETINGS 18.B. REPORTS 51 - 58 1. Third Quarter Budget vs Actual Report FY2022 Budget - Third Quater Update Page 3 of 58 Kodiak Island Borough May 5, 2022 Assembly Regular Meeting Minutes Page 1 of 6 KODIAK ISLAND BOROUGH Assembly Regular Meeting May 5, 2022 A regular meeting of the Kodiak Island Borough Assembly was held on May 5, 2022, in the Borough Assembly Chambers. The meeting was called to order at 6:30 p.m. Staff present were Borough Manager Roxanne Murphy, Borough Clerk Nova Javier, and Deputy Clerk Lina Cruz. 1. INVOCATION The invocation was given by Major David Davis of the Salvation Army. 2. PLEDGE OF ALLEGIANCE Presiding Officer Arndt led the 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 Present were Assembly members Scott Arndt, Joseph Delgado, Jared Griffin, Geoffrey Smith, Scott Smiley, and James Turner. TURNER moved to excuse Assembly member Williams who was absent due to her attendance to Prince William Sound Advisory Council’s Board of Directors meeting on behalf of the Borough. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: 5. APPROVAL OF AGENDA AND CONSENT AGENDA SMILEY moved to approve the agenda and consent agenda. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. 6. APPROVAL OF MINUTES (These minutes were approved under consent agenda) A. Regular Assembly Meeting Minutes of April 5, 2022 And Special Meeting Of April 28, 2022. 7. CITIZENS' COMMENTS The following spoke under citizens’ comments: • Betty Walters • Monique Lewis • Teresa Storch • John Whiddon • Ryan Sharratt • Dave Conrad AGENDA ITEM #6.A. May 05, 2022, Regular Meeting Minutes Page 4 of 58 Kodiak Island Borough May 5, 2022 Assembly Regular Meeting Minutes Page 2 of 6 8. AWARDS AND PRESENTATIONS A. Proclamation Declaring May 1 Through May 7, 2022, 53rd Annual Professional Municipal Clerks Week Presiding Officer Arndt, on behalf of Presiding Officer Arndt, recognized the week of May 1 through May 7, 2022, as Professional Municipal Clerks Week, extending appreciation to the Professional Municipal Clerks, Borough Clerk Nova Javier and Deputy Clerk Lina Cruz; City Clerk Michelle Shuravloff-Nelson, Deputy Clerk Anika Woods, and Deputy Clerk Brandi Warnecke, and all the City and Village Clerks for the vital services they perform and their exemplary dedication to the communities they represent. 9. COMMITTEE REPORTS 10. PUBLIC HEARING 1. Ordinance No. FY2022-09 Amending The Kodiak Island Borough Personnel Rules And Regulations. DELGADO moved to adopt Ordinance No. FY2022-09. The Kodiak Island Borough Personnel Rules and Regulations, commonly referred to as the Personnel Manual, is governed by Kodiak Island Borough Code 2.015 and must be amended via ordinance. The Personnel Rules and Regulations were completely rewritten and adopted in 1994. Regular amendments were made to the document through the late 1990’s. A dedicated Human Resources position was eliminated via budget reductions in the late 1990’s and there have only been a couple of amendments to the document since then. • FY2006-05 adopted the federal rate for per diem • FY2007-07 amended section 203, to clarify language relative to the Personnel Board • FY2014-16 adopted and implemented a new employee classification and compensation plan • FY2016-21 amended the advertisement of position vacancies There have been no updates that reflect changes in the Collective Bargaining Agreement, or clarifications to language and practice in more than 20 years. This amendment provides a comprehensive baseline review, update, and amendment to the Personnel Manual to reflect negotiated changes in the Collective Bargaining Agreement with the IBEW for union employees, the discontinuance of the Personnel Advisory Board via Ordinance No. FY2021-41, and changes to language that clarify or align with current practices and procedures. Staff have identified additional proposed amendments to the Personnel Rules and Regulations; however, some proposed changes will need to be approved by the union membership via the next contract negotiation, and others will AGENDA ITEM #6.A. May 05, 2022, Regular Meeting Minutes Page 5 of 58 Kodiak Island Borough May 5, 2022 Assembly Regular Meeting Minutes Page 3 of 6 require professional consultation. It is the intention of staff to re-instate regular amendments to this document as they occur. Presiding Officer Arndt closed the regular meeting and opened the public hearing. Hearing and seeing none, Presiding Officer Arndt closed the public hearing and reconvened the regular meeting. ROLL CALL VOTE ON THE MOTION CARRIED FOUR TO TWO: Delgado, Griffin, Smiley, Smith (AYES); Turner and Ardnt (NOES). 2. Ordinance No. FY2022-17 Amending Kodiak Island Borough Code Section 2.30.020 General Rules By Removing The Provisions That Pertain To Declaration Of A Disaster Or Emergency TURNER moved to adopt Ordinance No. FY2022-17. On May 14, 2020, the Assembly adopted Ordinance No. FY2020-19 and amended KIB Section 2.30.020 General Rules in response to declaring disasters or emergency during the COVID-19 pandemic. During the April 14, 2022, work session, the Assembly discussed and requested that an ordinance be introduced to remove the provisions that were put in place by Ordinance No. FY2020-19. The Assembly wishes to revisit this topic at a later time. Presiding Officer Arndt closed the regular meeting and opened the public hearing. The following spoke during the public hearing: • Cort Neff Presiding Officer Arndt closed the public hearing and reconvened the regular meeting. Turner moved to postpone to the next regular meeting of the Assembly on May 19, 2022. ROLL CALL VOTE ON THE MOTION TO POSTPONE CARRIED UNANIMOUSLY: Delgado, Griffin, Smiley, Smith, 10. BOROUGH MANAGER’S REPORT Borough Manager Murphy provided an update on the following: • Local preference code change • Building Official Hansen attendance at the next work session • Possible use of the ARPA funds • Dumpsters on Selief and Chiniak • Congratulated Assessor Garoutte for the upheld valuations of BOE appeals AGENDA ITEM #6.A. May 05, 2022, Regular Meeting Minutes Page 6 of 58 Kodiak Island Borough May 5, 2022 Assembly Regular Meeting Minutes Page 4 of 6 • Larsen Bay and Karluk Schools • Service Area Budget Presentations at the next work session • Spoke about labor pool, those who wish to work for the Borough • Alaska Waste Management commercial dumpsters issues • Working with Mark Hickey and Senator Stevens about back funding GO bonds • Attendance to Kodiak College graduation and the Adventures of Pinocchio performance this weekend. 11. MESSAGES FROM THE BOROUGH MAYOR None. 12. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS 13. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS 1. Contract No. FY2022-30 Change Order No. 1 With Brechan Construction LLC For The Landfill Stage 3 Closure Project In An Amount Not To Exceed $669,750 TURNER moved to authorize the Manager to execute Change Order No. 1 to Contract No. FY2022-30 with Brechan Construction in an amount not to exceed $669,750. Kodiak Island Borough Code 3. 30. 100 Change Orders - Manager Authority states that change orders greater than five percent of an approved contract or $50,000, whichever is lower, require Assembly approval. On February 17, 2022, the Assembly approved a contract with Brechan Construction LLC for the Landfill Stage 3 Cover project. Part of the contract included blasting and processing of rock to use as future cover for landfill operations. The contract included a unit price of $23. 50 per cubic yard for 30,000 cubic yards of processed rock. Following discussions with Brechan and project engineer Jacobs Engineering, there is the opportunity to substantially increase the amount of processed rock remaining at completion of the project, requiring a change order to the project. Based on survey information of rock in place, it is estimated that there is approximately 76,000 cubic yards of rock available. Of that, Brechan will need approximately 17,500 cubic yards to complete the cover portion of the project. The contract includes 30,000 cubic yards of stockpiled rock, leaving an additional quantity of 28,500 cubic yards (76,000-17,500-30,000). This additional rock would be charged at the $23. 50 unit price included in the contract, for a change order amount of $669,750. Actual payment will be made based on surveyed quantities of rock at completion of the project. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Griffin, Smiley, Smith, Turner, Arndt, and Delgado. AGENDA ITEM #6.A. May 05, 2022, Regular Meeting Minutes Page 7 of 58 Kodiak Island Borough May 5, 2022 Assembly Regular Meeting Minutes Page 5 of 6 14.B. RESOLUTIONS 1. Resolution No. FY2022-27 In Support Of Back Funding From The State Of Alaska For The School Bond Debt Reimbursement And State Aid For Construction In Regional Education Attendance Areas DELGADO moved to adopt Resolution No. FY2022-27. This resolution was requested by Assembly member Arndt. Between 2006 and 2015, the Alaska Legislature determined that school projects which passed the Department of Education & Early Development's criteria and were approved by local voters would receive 70 percent debt reimbursement, and those that did not meet the department's criteria would receive 60 percent reimbursement. From 2017 through 2022 funding of school bond debt reimbursement were vetoed and short funded. This resolution urges the Legislature and the Governor to support the backfilling of 220. 9 million dollars of funding of school bond debt reimbursement that were vetoed or short funded. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Smiley, Smith, Turner, Arndt, Delgado, and Griffin. 14.C. ORDINANCES FOR INTRODUCTION None. 14.D. OTHER ITEMS 1. Declaring a Seat on the Parks and Recreation Committee Vacant (Mr. Gregory Hersh) TURNER moved to declare the seat on the Parks and Recreation Committee held by Mr. Gregory Hersh for a term expiring December 31, 2016, vacant and direct the Borough Clerk to advertise the vacancy per Borough Code. Mr. Hersh notified the Community Development Department of his assignment off-island, and he will not be returning for the next two years. Mr. Hersh wishes to remain on the Committee; however, KIBC 2. 100. 070 Vacancies states the following: A. Other than by expiration of the member’s term, the assembly shall declare a seat vacant when a member: 1. Is physically absent from the municipality for 90 consecutive days unless excused by the board, committee, or commission; 2. Resigns and the resignation is accepted; 3. Is physically or mentally unable to perform the duties of office as determined by two-thirds vote of the board, committee, or commission; AGENDA ITEM #6.A. May 05, 2022, Regular Meeting Minutes Page 8 of 58 Kodiak Island Borough May 5, 2022 Assembly Regular Meeting Minutes Page 6 of 6 4. Is convicted of a felony or of an offense involving a violation of the oath of office; 5. No longer physically resides in the municipality and the board, committee, o r commission by two-thirds vote declares the seat vacant; this subsection does not apply to a member of the board, committee, or commission who forfeits office under AS 29. 20. 140(a); or 6. Misses three consecutively held regular meetings and is not excused There will be three members remaining on the committee. It is important that the seat is vacated and advertised expeditiously and a replacement is appointed so the Parks and Recreation Committee can start meeting again. ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Smith, Turner, Arndt, Delgado, Griffin, and Smiley. 15. CITIZENS COMMENTS The following spoke under citizens’ comments: • Teresa Storch • Cort Neff 16. ASSEMBLY MEMBERS COMMENTS • Assembly Member Smith had no comment. • Assembly Member Smiley congratulated Kodiak College graduates and mentioned he was impressed by the BOE report included in the meeting packet. • Assembly Member Griffin had no comment. • Assembly Member Delgado congratulated the Kodiak College graduates and thanked staff for doing a good job. • Assembly Member Turner mentioned he will be attending Kodiak College graduation and commented on the Borough building closure to the public. • Assembly Member Arndt commented on his opposition towards the language for removing the option to do telephonic meetings from the code. 17. ADJOURNMENT SMILEY moved to adjourn the meeting at 7:50 p. m. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. KODIAK ISLAND BOROUGH ATTEST: William Roberts, Mayor Nova M. Javier, MMC, Borough Clerk AGENDA ITEM #6.A. May 05, 2022, Regular Meeting Minutes Page 9 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Ordinance No. FY2022-17 Amending Kodiak Island Borough Code Section 2.30.020 General Rules By Removing The Provisions That Pertain To Declaration Of A Disaster Or Emergency ORIGINATOR: Nova Javier, Borough Clerk RECOMMENDATION: The motion that is on the floor is: Move to adopt Ordinance No. FY2022-17. DISCUSSION: On May 14, 2020, the Assembly adopted Ordinance No. FY2020-19 and amended KIB Section 2.30.020 General Rules in response to declaring disasters or emergency during the COVID -19 pandemic. During the April 14, 2022, work session, the Assembly discussed and requested that an ordinance be introduced to remove the provisions that were put in place by Ordinance No. FY2020 -19. The Assembly wishes to revisit this topic at a later time. A public hearing was held on May 4, 2020, and the Assembly postponed this or dinance to the May 19 meeting for additional discussion. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: AGENDA ITEM #13.A. Ordinance No. FY2022-17 Amending Kodiak Island Borough Code Section 2.30...Page 10 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-17 Page 1 of 2 1 Introduced by: KIB Assembly 2 Introduced on: 04/21/2022 3 Public Hearing Date:05/05/2022 4 Postponed to: 05/19/2022 5 Adopted on: 6 7 KODIAK ISLAND BOROUGH 8 ORDINANCE NO. FY2022-17 9 10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING 11 KODIAK ISLAND BOROUGH CODE SECTION 2.30.020 GENERAL RULES BY REMOVING 12 THE PROVISIONS THAT PERTAIN TO DECLARATION OF A DISASTER OR EMERGENCY 13 14 WHEREAS, the Kodiak Island Borough Assembly wishes to repeal the provisions that were 15 put in place during the declaration of COVID-19 as a global pandemic; and 16 WHEREAS, the Assembly finds that it is in the best interest of the Borough to revisit the 17 process for declaring a disaster or emergency at a later time. 18 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 19 BOROUGH THAT: 20 21 Section 1: This ordinance is of permanent nature and shall become a part of the Kodiak 22 Island Borough Code of Ordinances. 23 24 Section 2: That section 2.30.020, General Rules, of the Kodiak Island Borough Code of 25 Ordinances is amended to read as follows: 26 27 2.30.020 General rules. 28 29 A.Public Meetings. All official meetings of the assembly shall be open to the public. The 30 journal of proceedings shall be open to public inspection. When a disaster has been 31 declared which makes attendance by the public in person inappropriate, physical 32 attendance by the public may be limited and public access may be provided by broadcast or 33 other means. 34 35 B.Quorum. Four members of the assembly shall constitute a quorum. Attendance of assembly 36 members shall be in person and may not be by teleconference, except for work sessions 37 and emergency meetings. In the event of an emergency meeting, the provisions set in 38 AS 44.62.310 shall be followed. 39 40 C.Absences. No member of the assembly may absent himself from any regular or special 41 meeting of the assembly except for good cause. An assembly member who is unable to 42 attend a meeting shall advise the clerk or the mayor of the contemplated absence and the 43 reason for that absence. During the course of the meeting from which the member is absent, 44 the chair shall cause the record to reflect the absence of the member, the reason for the 45 absence and whether the absence is excused by the assembly. AGENDA ITEM #13.A. Ordinance No. FY2022-17 Amending Kodiak Island Borough Code Section 2.30...Page 11 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-17 Page 2 of 2 46 D.Rules of Order. “Robert’s Rules of Order Current Edition” shall govern the proceedings of 47 the assembly in all cases, unless they are in conflict with these rules. When such a conflict 48 exists, this chapter prevails. 49 E.If a declaration of a disaster or emergency has been issued by the President of the United 50 States, the Governor of Alaska, or the Emergency Services Council (KIB 2.110.030) which 51 includes areas within the Kodiak Island Borough, the Mayor of Kodiak Island Borough (KIB 52 2.30.040-C) may determine the provisions of subsection B of this section requiring in person 53 attendance and prohibiting participation by teleconference shall not apply during the period 54 the declaration is in effect, and assembly members may participate by teleconference and 55 be counted as part of a quorum even if they are not physically present. The Mayor may 56 determine that teleconferencing by the Mayor and / or an assembly member is necessary 57 due to conditions or provisions directly related to a (declared) disaster or emergency for a 58 reasonable period of time. All votes at meetings where assembly members are participating 59 by teleconference shall be by roll call. For purposes of this section teleconference includes 60 internet video conferencing and other similar real time two way communication methods. 61 Effective Date: This ordinance takes effect upon adoption. 62 63 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 64 THIS _________ DAY OF MAY, 2022 65 66 KODIAK ISLAND BOROUGH ATTEST: 67 68 69 ___________________________ ___________________________ 70 William Roberts, Mayor Nova M. Javier, MMC, Clerk 71 72 VOTES: 73 Ayes: 74 Noes: AGENDA ITEM #13.A. Ordinance No. FY2022-17 Amending Kodiak Island Borough Code Section 2.30...Page 12 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Available From Local Sources For The Kodiak Island Borough School District For The Fiscal Year Beginning July 1, 2022 And Ending June 30, 2023. ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to adopt Resolution No. FY2023-01. DISCUSSION: UPDATE: April 27, 2022 On April 27, 2022, the Kodiak Island Borough School District presented their formal, local support funding request of $11,955,244. UPDATE: February 10, 2022 On February 10, 2022, the Kodiak Island Borough School District provided a letter providing a pre liminary local funding request of $11,955,244. Original Information History of local support funding from 2012 through 2023. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: KIB Code 3.15.30 Budget and capital program B. The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message. [Ord. FY2021-26 §2, 2021; Ord. 98-27 §2, 1998; Ord. 98-03 §2, 1998; Ord. 84-61- O §10, 1984; Ord. 81-60-O, 1981; Ord. 71-5-O, 1971; prior code Ch. 7 subch. 2 §3. Formerly §3.08.030]. AS 14.14.060 Relationship Between Borough School District and Borough; Finances and Buildings. (partial sections presented) (c) Except as otherwise provided by municipal ordinance, the borough school board shall submit the school budget for the following school year to the borough assembly by May 1 for approval of the total amount. Within 30 days after receipt of the budget the assembly shall determine the total amount of money to be made available from local sources for school purposes and shall furnish the school board with a statement of the sum to be made available. If the assembly does not, within 30 days, furnish the school board with a statement of the sum to be made available, the amount requested in the budget is automatically approved. Except as otherwise provided by municipal ordinance, by June 30, the assembly shall appropriate the amount to be made available from local sources from money available for the purpose. AGENDA ITEM #14.B.1. Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Ava...Page 13 of 58 Kodiak Island Borough, Alaska Resolution No. FY2023-01 Page 1 of 2 1 Introduced by: Borough Manager Thru The Mayor 2 Drafted by: Finance Director 3 Introduced on: 05/19/2022 4 Adopted on: 5 6 7 KODIAK ISLAND BOROUGH 8 RESOLUTION NO. FY2023-01 9 10 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 11 ESTABLISHING THE AMOUNT OF FUNDS TO BE MADE AVAILABLE FROM LOCAL 12 SOURCES FOR THE KODIAK ISLAND BOROUGH SCHOOL DISTRICT FOR THE FISCAL 13 YEAR BEGINNING JULY 1, 2022 AND ENDING JUNE 30, 2023 14 15 WHEREAS,Kodiak Island Borough Code of Ordinances 3.15.030B provides that the Kodiak 16 Island Borough Board of Education shall submit the proposed budget and local support 17 requirements for the schools by April 30; and 18 19 WHEREAS,the Kodiak Island Borough Board of Education submitted their proposed budget 20 and local support requirements for the schools on April 27, 2022; and 21 22 WHEREAS,pursuant to AS 14.14.060(c), within thirty days after receipt of the school district 23 budget, the assembly shall determine the amount of funds to be made available from local 24 sources for school purposes and shall furnish the Board of Education with a statement of the 25 sum to be made available; and 26 27 WHEREAS,the Board of Education has submitted a proposed budget of $48,633,114 which 28 includes a request of KIB support for $11,955,244, of which $550,000 is in kind services and 29 $11,405,244 is appropriation; and 30 31 WHEREAS,the amount of funds to be appropriated from local sources for school purposes 32 will be incorporated into Ordinance No. FY2023-01, the Borough’s fiscal year 2023 33 appropriation and tax levy ordinance; and 34 35 WHEREAS,the School District appropriation stated in this resolution may be adjusted 36 as part of the Borough budget process; and 37 38 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND 39 BOROUGH that the amount to be made available to the Kodiak Island Borough School District 40 from local sources for the fiscal year ending June 30, 2023 is set at $11,955,244 for both direct 41 appropriation and in-kind services. 42 43 44 AGENDA ITEM #14.B.1. Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Ava...Page 14 of 58 Kodiak Island Borough, Alaska Resolution No. FY2023-01 Page 2 of 2 45 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 46 THIS __________ DAY OF _______________, 2022 47 48 KODIAK ISLAND BOROUGH ATTEST: 49 50 ___________________________ ______________________________ 51 William Roberts, Mayor Nova M. Javier, Interim Borough Clerk 52 53 VOTES: 54 Ayes: 55 Noes: AGENDA ITEM #14.B.1. Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Ava...Page 15 of 58 0€90%@G6 Kodiak Island Borough School District 722 Mill Bay Road Kodiak,Alaska 99615 Office of the Superintendent (907)486-7550 April 27,2022 Roxanne Murphy,Manager Kodiak Island Borough 710 Mill Bay Road Kodiak,AK 99615 Dear Ms.Murphy, The Kodiak Island Borough School District (KIBSD)School Board lirst reviewed their FY23 preliminary revenue and expenses on January 17,2022.On March 24,2022,KIBSD presented the preliminary FY23 budget to Kodiak Island Borough (KIB)Assembly mctnbers. On April 18,2022,the School Board passed their budget of$49,l33,1 14,an increase of $500,000 from what had been presented during the Joint Work Session on March 24,2022.The School Board felt it was impottant to recognize the rising cost of utilities.The Board voted to increase KIBSD use ofFund Balance from $1.5 million to $2 million on the revenue side and increase Utility expenses by $500.000. In order to balance the FY23 budget,the Board has requested an increase in our local funding over last year’s actual funding.The FY23 budget passed by the School Board on April 18,2022, rellects a local funding request of$l 1,955,244. The Board and School District recognize this is a large increase over our FY22 Appropriation. Additional positions have not been added for FY23;in fact,the budget represents a cut of $291,413 in salaries and benefits,a total of four full-time positions. Challenges the District will face if not funded to the requested amount: 0 Delay hiring.This is dangerous in a time that we need to be competitive and timely in our hiring for teachers during a national shortage. 0 Any increase inside or outside the Base Student Allocation (BSA)will be needed to cover costs ofin?ation (~40%utilities and ~8%for supplies). 0 Also,any increase from the State needs to help us reduce our use of fund balance to balance the budget.$2M use of fund balance is dangerous for future budgets. Concerns for FY24 and FY25: 0 Failure to reduce our use of fund balance to balance our budget creates a steep cliff the following year. I Annually salary (steps/columns)for current staffing levels is ~$l.2 million. 0 Bargaining with all four groups in FY23.Trying to stay competitive with other Districts in the State to attract quality teachers. AGENDA ITEM #14.B.1. Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Ava...Page 16 of 58 0 Hold Harmless ends FY23. 0 Relying on Insurance Re?inds to support fund balance is dangerous.KIBSD is self-insured and budgeted to cover the insurance liability. .KIBSD has a good partnership with KIB.Over the past four years,whenKIBSD had a large fund balance,KIBSD set aside funds to complete large school facility projects. We respectfully request our full ask of $1 1,955,244 is supported and approved. Sincerely OUX KIB Superintendent AGENDA ITEM #14.B.1. Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Ava...Page 17 of 58 KodiakIslandBoroughSchoolistrict 722MillayRoad Kodiak,Alaska99615 We will ourFY23Preliminarybudget(revenue&expenses)aswe continu e trec eiv e moreinformationfromstateandfederalrevenueand?nalize staf?ng revi ew ourhealthinsurancerenewal. During Jan uar y BoardofEducationworksession,theSchoolBoardreviewed prelimi nary reve nue andexpenses.TheBoardalsoreviewedthepreliminary staf?ng Shou ld yo u haveanyquestionsregardingthebudgetinformation,pleasecontact our Fina ncial Of?cerSandyDawsat(907)486-7557. In or de r tobalan ce thePreliminaryFY23budgettheBoardhasrequestedan incre ase inourlocalfundingoverlastyearactualfunding. Roxarme Manage rKodiakIsl an d Bor oug h 710 Mill Ro adKodiak,A K 9 9 6 1 5 T he p r el i budgetre?ectslocal?mdingrequestof$11,955,244.Sincerely, / Larry LeDoux KIBSD Superin tendent Of?c e o f theSuperin tendent D ea r Ms . Murph y, F e br u ar y 10,2022 AGENDA ITEM #14.B.1.Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Ava...Page 18 of 58 Kodiak Island Borough Local Funding Support to School DistrictFY2012 through FY2023as of 04/28/22FY2012FY2013FY2014FY2015FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023 BudgetLocal Borough SupportDirectAnnual Appropriation to the School District (1)10,250,350$        10,250,350$        10,649,720$        10,905,600$        10,905,600$        10,277,500$        9,377,500$          9,377,500$          8,822,429$          9,390,089$    11,090,089$        11,955,244$    See (4)IndirectBond Principal, Interest, Issuance & Arbitrage Costs 3,438,542$          3,486,167$          5,098,782$          5,766,197$          6,566,572$          7,162,883$          7,787,302$          7,838,317$          7,737,577$          7,829,123$    7,571,626$         7,572,618$      Less non‐local sources:State  Debt Service Reimbursements 2,088,739$          2,267,279$          3,347,517$          3,885,080$          4,304,877$          3,840,763$          4,985,040$          5,226,069$          2,552,052$           ‐$                1,408,641$         2,730,063$      State Motor Vehicle Registration Tax Revenue (2)286,632$              259,252$              253,230$              262,175$              253,112$              235,177$              237,895$              220,392$             215,538$              230,218$        204,349$            240,000$         Total 1,063,171$          959,636$              1,498,035$          1,618,942$          2,008,583$          3,086,943$          2,564,367$          2,391,856$          4,969,987$          7,598,905$    5,958,636$         4,602,555$      Per Student Support (using the DEED Foundation Reporting Totals)Borough direct support per student 4,072$                  4,079$                  4,289$                  4,462$                  4,506$                  4,288$                  3,935$                  4,072$                  3,918$                  4,181$            5,000$                 Borough indirect support per student 422$                     382$                     603$                     662$                     830$                     1,288$                  1,076$                  1,039$                  2,207$                  3,383$            2,713$                 Total 4,495$                  4,461$                  4,892$                  5,125$                  5,336$                  5,575$                  5,011$                  5,110$                  6,125$                  7,564$            7,713$                  ‐$                  DEED Average Daily Membership  (3)2,517                    2,513                    2,483                    2,444                    2,420                    2,397                    2,383                    2,303                    2,252                    2,246              2,218                    Not AvailableDEED Foundation Reports (Final unless noted)(Projected)Required Minimum Local Effort 4,493,422$          3,652,381$          3,806,666$          4,016,219$          4,273,074$          4,193,230$          4,117,174$          4,255,475$          4,340,404$          4,492,198$    4,779,485$          4,952,954$      Maximum Local  Contribution 11,095,118$        10,484,461$        10,753,840$        11,425,416$        11,566,086$        11,595,148$        11,558,738$        11,674,749$        12,015,395$        12,173,211$  12,492,896$        12,250,689$    % of Maximum Local Contribution 92.39% 97.77% 99.03% 95.45% 94.29% 88.64% 81.13% 80.32% 73.43% 77.14% 88.77%97.59%(1)  Appropriation authorized by annual resolution(2)  Required by ordinance 87‐35 to be used to support schools ‐ FY20 a change was made to allocate the revenue to the Debt Service Fund (3) DEED (Department of Education & Early Development)  Foundation Reporting ‐ Average Daily Membership(4) Original Appropriation was $10,455,244. School district returned $1,632,815 to help defray Governor's Veto to School Bond Debt ReimbursementsAGENDA ITEM #14.B.1. Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Ava...Page 19 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Ordinance No. FY2022-18 Writing Off The Personal Property Delinquent Taxes and Accounts Receivable Penalties, Interest, And Fees Of Those Non- collectable Accounts ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2022-18 to public hearing at the next regular meeting of the Assembly. DISCUSSION: Staff has compiled twelve (12) personal tax accounts and one (1) accounts receivable account that have been determined uncollectable for various reasons. All legal resources have been exhausted by staff to collect. It is staff's desire for the Borough accounts to be current and properly reflect the financial status and in accordance with Generally Accepted Accounting Principles. KIB code does not identify a specific method for writing off delinquent accounts, therefore this ordinance requests the approval to write-off uncollectable accounts within the Borough. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: AGENDA ITEM #14.C.1. Ordinance No. FY2022-18 Writing Off The Personal Property Delinquent Tax...Page 20 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-18 Page 1 of 2 1 Introduced by: Finance Department thru the Mayor 2 Drafted by: Finance Director 3 Introduced on: 05/19/2022 4 Public Hearing Date: 5 Adopted on: 6 KODIAK ISLAND BOROUGH 7 ORDINANCE NO. FY2022-18 8 9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH WRITING OFF 10 THE PERSONAL PROPERTY DELINQUENT TAXES AND ACCOUNTS RECEIVABLE, 11 PENALTIES, INTEREST AND FEES OF THOSE NON-COLLECTABLE ACCOUNTS 12 13 WHEREAS, it is the desire of staff to have the Kodiak Island Borough’s accounts to be current 14 and properly reflect the financial status of the Borough in Accordance with Generally Accepted 15 Accounting Principles; and 16 17 WHEREAS,part of the routine practice to bring the accounts current in compliance with 18 Generally Accepted Accounting Principles includes classifying and writing off as uncollectible 19 those accounts determined to be uncollectible; and 20 21 WHEREAS, the Kodiak Island Borough Code does not identify a specific method for writing 22 off delinquent accounts determined to be uncollectible; and 23 24 WHEREAS,the Kodiak Island Borough Assembly has previously requested that accounts to 25 be written off be identified and the write-off of the accounts be approved by the Assembly by 26 ordinance; and 27 28 WHEREAS,staff has compiled twelve personal tax accounts and one accounts receivable 29 account which have been determined to be uncollectable for various reasons; and 30 31 WHEREAS,all resources to legally collect the delinquent tax accounts identified for write off 32 have been exhausted by staff. 33 34 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 35 BOROUGH that: 36 37 Section 1:The Borough Assembly approves this ordinance to write off $14,521.98 in the 38 fiscal year 2022 for twelve personal tax accounts and one accounts receivable 39 per the attached schedule A, which is incorporated herein by reference, and 40 which accounts have been determined to be uncollectable. Base Tax Total $12,003.40 Penalties and Interest Total $1,387.15 Miscellaneous Fees Total $642.51 Accounts Receivable Total $488.92 41 AGENDA ITEM #14.C.1. Ordinance No. FY2022-18 Writing Off The Personal Property Delinquent Tax...Page 21 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-18 Page 2 of 2 42 Section 2: This ordinance takes effect upon adoption. 43 44 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 45 THIS DAY OF , 2022 46 47 KODIAK ISLAND BOROUGH 48 49 ATTEST: 50 ___________________________ 51 William Roberts, Mayor ______________________________ 52 Nova M. Javier, Interim Borough Clerk 53 54 VOTES: 55 Ayes: 56 Noes: AGENDA ITEM #14.C.1. Ordinance No. FY2022-18 Writing Off The Personal Property Delinquent Tax...Page 22 of 58 Schedule A Totals Only Ordinance FY2022-18 As of 3/21/2022 PERSONAL PROPERTY Property ID Geo #Owner Name Legal Description Tax Years Base Tax Fees Penalties and Interest Total Due 24404 P1B18000031 BROWN BRIANA C.SERENITY SALON 2018, 2019 1,546.00 73.97 387.00 2,006.97 24585 P7B19000001 CHAMBERS JASON CENTRAL PENINSULA CONTRACTING 2019, 2020, 2021 1,564.03 58.27 130.03 1,752.33 24735 P9B20200005 DUNN MICHELLE EMMERSON AUTOMOTIVE 2020 1,065.60 39.22 187.92 1,292.74 24563 P1B19000016 HAUCK TIMOTHY KODIAK AUTO REPAIR SERVICES 2019, 2020 749.00 58.27 36.58 843.85 24545 P9B19000008 HAYES BOB HAYES FABRICATION 2019, 2020, 2021 1,426.40 58.27 100.48 1,585.15 24583 P5B19000011 LIVINGSTON GREY ORACLE MARINE 2019, 2020, 2021 1,472.33 58.27 114.70 1,645.30 10653 P1B03000046 MILL BAY AUTO LLC MILL BAY AUTO REPAIR 2020 1,013.06 118.93 175.02 1,307.01 24402 P1B18000029 PARNELL JENNIFER VRBO OCEANFRONT HOME 2021 77.40 20.30 11.61 109.31 24702 P5B20200005 SARGENT AMBER BETWEEN THE BEACHES BED & BREAKFAST 2020 400.53 39.22 24.67 464.42 24568 P1B19000021 SECKEL ALEXIS EMERALD ISLE PROFESSIONAL PET CARE 2019, 2020 611.83 58.27 2.92 673.02 24678 P7B20200003 SIEMINSKI ADAM & EMILY STILL WATERS 2021 473.95 20.30 23.73 517.98 14151 P9B07000008 WOMENS BAY LODGE LLC KODIAK RUSSIAN RIVER LODGE 2020, 2021 1,603.27 39.22 192.49 1,834.98 14,033.06 12 Total Personal Properties TOTAL AMOUNTS ACCOUNTS RECEIVABLE 7/1/2021 Accounts Receivable Robyn Keefe Relocation Expenses 7/1/2021 488.92$ 12,003.40$ 642.51$ 1,387.15$ 14,521.98$ AGENDA ITEM #14.C.1.Ordinance No. FY2022-18 Writing Off The Personal Property Delinquent Tax...Page 23 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Administration And Personnel, Chapter 2.40 Records Management, Section 2.40.140 Records Management Roles And Responsibilities And Section 2.40.160 Disposal of Records ORIGINATOR: Nova Javier, Borough Clerk RECOMMENDATION: Move to advance Ordinance No. FY2022-19 to public hearing at the next regular meeting of the Assembly. DISCUSSION: The Clerk’s Office staff evaluated the current records destruction process and wishes to eliminate steps to increase efficiency. It has been the practice to require Assembly authorization by resolution in order for the Clerk's Office to dispose of records. When the Assembly adopts or amends the records retention schedule, it establishes full authority in advance to periodically destroy, transfer, microfilm, or take other authorized actions relative to borough records. Eliminating the resolution process will expedite the destruction of records and will provide flexibility for the Clerk's Office to destroy records at anytime of the year. This change will still keep the Assembly informed since the proposed code amendment requires the Clerk's Office to provide a report of the records that are to be destroyed and report any obsolete records that are destroyed during the preceding year. This ordinance clarifies the role of the attorney and the department directors in the process. This also addresses records that are found to have administrative value and are requested to be retained beyond their retention period. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: AGENDA ITEM #14.C.2. Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Admi...Page 24 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-19 Page 1 of 4 Introduced by: Borough Assembly 1 Drafted by: Borough Clerk/Attorney 2 Introduced on: 05/19/2022 3 Public Hearing Date: 4 Adopted on: 5 KODIAK ISLAND BOROUGH 6 ORDINANCE NO. FY2022-19 7 8 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING 9 KODIAK ISLAND BOROUGH CODE TITLE 2 ADMINISTRATION AND PERSONNEL, 10 CHAPTER 2.40 RECORDS MANAGEMENT SECTION 2.40.140 RECORDS MANAGEMENT 11 ROLES AND RESPONSIBILITIES AND SECTION 2.40160 DISPOSAL OF RECORDS 12 13 WHEREAS, KIBC Section 2.40.140 prescribes the responsibilities of the Assembly, Manager, 14 Clerk, Attorney and Department Directors pertaining to records management and KIBC 2.40.160 15 dictates the process on how the Kodiak Island Borough can dispose of records; and 16 17 WHEREAS, upon review of the records destruction process, the Clerk’s Office staff found steps 18 that could be eliminated to increase efficiency and to ensure that obsolete records are disposed 19 of in a timely manner following the Assembly approved records retention schedule; and 20 21 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 22 BOROUGH that: 23 24 Section 1: This ordinance is of a general and permanent nature and shall become a part of the 25 Kodiak Island Borough Code of Ordinances. 26 27 Section 2: Title 2 Administration and personnel, Chapter 2.40 Records Management, Section 28 2.40.140 is Records Management Roles and Responsibilities is hereby amended 29 to read as follows: 30 31 2.40.140 Records management roles and responsibilities. 32 33 A. Accountability. The overall accountability for the borough records management program lies 34 with the clerk. 35 36 B. Responsibilities. 37 1. Borough Assembly. 38 a. Executive body that endorses the principles of efficient records management for borough 39 public records kept in accordance with state law. The records management program 40 includes the systematic control of records from their creation or receipt, through their 41 processing, distribution, organization, storage, and retrieval to their ultimate disposition for 42 the purpose of reducing the costs and improving the efficiency of record keeping. The term 43 includes the development of records retention schedules, a uniformed record plan, the 44 management of filing and information retrieval systems, the protection of essential and 45 AGENDA ITEM #14.C.2. Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Admi...Page 25 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-19 Page 2 of 4 permanent records, the economical and space-effective storage of inactive records, the 46 management of micrographics and electronic and other records storage systems, and the 47 development of policies and procedures to implement the program; and 48 b. Approve borough records retention schedules and any amendments.; and 49 c. Authorize, by resolution, the periodic disposal of the records to be destroyed. 50 51 2. Borough Manager. 52 a. Ensure that all departments comply with the records management program; and 53 b. Approve the records management policies and procedures as prepared by the clerk. 54 55 3. Borough Clerk. 56 a. Assigned by the assembly to provide central leadership and oversight of the records 57 management program per AS 29.20.380 and KIBC 2.50.020; and 58 b. Prepare and approve the records management policies and procedures. 59 60 4. Department HeadDirectors. The headdirector of each borough department is responsible for: 61 a. Designating a departmental records management coordinator who shall represent the 62 department on the borough records management team; 63 b. Implementing and ensuring compliance with the records management program within the 64 department according to the borough standards, policies, and best practices; 65 c. Establishing and maintaining file systems in compliance with prescribed standards and 66 procedures; 67 d. The preparation and periodic revision of a departmental records retention schedule which 68 shall be submitted to the records management team; 69 e. The physical inventory of all records created and maintained in their own department; and 70 f. he preparation of inactive records for micrographic conversion and/or for relocation to the 71 records storage area. 72 73 5. Borough Attorney 74 a. Review retention schedules for legal compliance and determine that the records 75 scheduled to be disposed of do not need to be retained for a longer period for purposes 76 of any pending or threatened litigation or other legal purposes sign off destruction of 77 borough records; and 78 b. Responsible for notifying borough manager and clerk’s office of litigation holds and 79 releases for borough records upon potential suspicion of litigation, or subpoena of borough 80 records. 81 82 6. Deputy Clerk as Records Management Team Leader. 83 a. Prepares and administers the records management policies and procedures according 84 to the deputy clerk’s job description; and 85 b. Works with the records management team to fulfill its roles and responsibilities. 86 87 88 89 90 AGENDA ITEM #14.C.2. Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Admi...Page 26 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-19 Page 3 of 4 7. Records Management Team Members. 91 a. Assess and evaluate the borough records management program and systems in place. 92 Identify the records management needs, prioritize those needs, and provide support for 93 the total records management program; 94 b. Review recommended retention schedules submitted by borough departments and 95 forward recommended retention to the assembly for adoption; 96 c. Responsible for providing coordination between the records management team and 97 personnel in their department to ensure compliance with the provisions of the records 98 management program. They are also responsible for maintaining their department 99 records, both active and inactive, for the life cycle of the record; and 100 d. Serve as the spokesperson for the records program for their department and shall inform 101 their department of any changes in policies and procedures. 102 103 8. Borough Employees and Contracted Agents. 104 a. Create, capture, and organize records of transactions undertaken in business processes 105 according to the borough’s policies, procedures, and this chapter. 106 107 Section 3: Title 2 Administration and personnel, Chapter 2.40 Records Management, Section 108 2.40.160 Disposal of Records is hereby amended to read as follows: 109 110 2.40.160 Disposal of records. 111 A. Any records to be destroyed shall be reviewed and approved by the department head and 112 clerk, and signed off by the attorney. 113 B. The assembly, by resolution, shall authorize the disposal of the records to be destroyed. 114 C. The resolution authorizing the disposal of records shall provide for the destruction of records 115 of the borough which have been found not to be of historical interest nor to have a legal or 116 administrative value; permanent but nonhistorical and have been microfilmed; or not of a 117 historical, legal, or administrative value. Records may also be disposed of by returning them 118 to the original owner. 119 D. The clerk shall dispose of the records to be destroyed in a manner determined to be 120 appropriate. 121 E. Upon disposal, the clerk shall file in the clerk’s office, a descriptive list of the records disposed 122 of and microfilmed. 123 124 A. The clerk shall dispose of borough records if the following requirements are met: 125 1. The time for retention of the records under the approved retention schedule has elapsed 126 rendering them obsolete and eligible for disposal; and 127 2. The records eligible for disposal are not vital or historical records, have no legal, 128 administrative or financial value, and are not required to be retained for any other 129 purposes; and 130 3. The clerk has provided the list of records eligible for disposal to the department heads for 131 review and recommendations. Justification must be provided if a record is removed from 132 the disposal list and the record will be returned to the department and will revert back to 133 being an active record. 134 AGENDA ITEM #14.C.2. Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Admi...Page 27 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-19 Page 4 of 4 4. The borough attorney determined that the records do not need to be retained for a longer 135 period for purposes of any pending or threatened litigation or other legal purposes. 136 B. The clerk shall dispose of records eligible for disposal by destruction, by return to the original 137 owner, or by any other means deemed appropriate based upon the records. Records eligible 138 for disposal which are of a confidential nature shall be disposed of by means determined to 139 be appropriate by the clerk which does not compromise their confidential nature. 140 C. The clerk shall provide a report to the borough assembly a description of all records that are 141 scheduled to be disposed and of obsolete records disposed during the preceding year. The 142 clerk shall maintain a permanent log of all records which have been destroyed. 143 144 Effective Date: This ordinance takes effect upon adoption. 145 146 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 147 THIS DAY OF , 2022 148 149 KODIAK ISLAND BOROUGH 150 151 ATTEST: 152 ___________________________ 153 William Roberts, Mayor ___________________________ 154 Nova M. Javier, Borough Clerk 155 156 VOTES: 157 Ayes: 158 Noes: 159 AGENDA ITEM #14.C.2. Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Admi...Page 28 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Ordinance No. FY2022-20 Amending Title 3 Revenue And Finance, Chapter 3.30 Contract, Purchase, Sale, And Transfer Procedures Section 3.30.030 Open Market Procedures ORIGINATOR: Aimee Williams, Assembly Member RECOMMENDATION: Move to advance Ordinance No. FY2022-20 to public hearing at the next regular meeting of the Assembly. DISCUSSION: The ordinance will address the concern and would permit the manager to apply a local bidder preference to bids between the $500 and $25,000 range which the Manager may award without Assembly action. There is currently a gap between the manager's purchasing authority cap in KIBC 3.30.020 at $25,000 and the dollar amount that the local preference shall be allowed for in KIBC 3.30.030(b) at $15,000. it is in alignment with KIBC 3.30.060 Local Preference, to give the Manager authority to, at his/her discretion, direct an award of a contract for the purchase of personal property or services after competitive bidding to a responsible bidder who maintains a business office or store within the borough from which the property or service would be provided, if that bid does not exceed the lowest responsible bid by more than ten percent for the totality of his/her purchasing authority cap. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: KIBC 3.30.020 Limitation on Manager’s Authority states the manager may not make an acquisition, sale, transfer, or contract authorized by KIBC 3.30.010 if the value of the property, service, or contract exceeds a $25,000 without first obtaining assembly approval with the exception of utility bills, which may be paid without assembly approval. KIBC 3.30.030(b) Open Market Procedures states market purchases, sales, and contracts for over $500.00 shall, whenever possible, be based on at least two quotes and shall be awarded to the lowest responsible bidder, or in the case of a sale, the highest responsible bidder, except a local preference shall be allowed for purchases of $15,000 or less if that bid does not exceed the lowest responsible bid by more than ten percent. AGENDA ITEM #14.C.3. Ordinance No. FY2022-20 Amending Title 3 Revenue And Finance, Chapter 3....Page 29 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-20 Page 1 of 2 1 Introduced by: Borough Assembly 2 Drafted by: Assembly Member Williams 3 Introduced on: 05/19/22 4 Public Hearing Date: 5 Adopted on: 6 KODIAK ISLAND BOROUGH 7 ORDINANCE NO. FY2022-20 8 9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING 10 TITLE 3 REVENUE AND FINANCE, CHAPTER 3.30 CONTRACT, PURCHASE, SALE, AND 11 TRANSFER PROCEDURES SECTION 3.30.030 OPEN MARKET PROCEDURES 12 13 WHEREAS, KIBC 3.30.020 Limitation on Manager’s Authority states the manager may not 14 make an acquisition, sale, transfer, or contract authorized by KIBC 3.30.010 if the value of the 15 property, service, or contract exceeds a $25,000 without first obtaining assembly approval with 16 the exception of utility bills, which may be paid without assembly approval; and 17 18 WHEREAS,KIBC 3.30.030(b) Open Market Procedures states market purchases, sales, and 19 contracts for over $500.00 shall, whenever possible, be based on at least two quotes and shall 20 be awarded to the lowest responsible bidder, or in the case of a sale, the highest responsible 21 bidder, except a local preference shall be allowed for purchases of $15,000 or less if that bid 22 does not exceed the lowest responsible bid by more than ten percent; and 23 24 WHEREAS, there is a gap between the manager’s purchasing authority cap in KIBC 3.30.020 25 at $25,000 and the dollar amount that the local preference shall be allowed for in KIBC 26 3.30.030(b) at $15,000; and 27 28 WHEREAS, it is in alignment with KIBC 3.30.060 Local Preference, to give the Manager 29 authority to, at his/her discretion, direct an award of a contract for the purchase of personal 30 property or services after competitive bidding to a responsible bidder who maintains a business 31 office or store within the borough from which the property or service would be provided, if that 32 bid does not exceed the lowest responsible bid by more than ten percent for the totality of 33 his/her purchasing authority cap. 34 35 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 36 BOROUGH that: 37 38 Section 1:This ordinance is of a general and permanent nature and shall become a part of 39 the Kodiak Island Borough Code of Ordinances. 40 41 Section 2:Title 3 Revenue and Finance, Chapter 3.30 Contract, Purchase, Sale and Transfer 42 Procedures Section 3.30.030 Open Market Procedures is hereby amended to read 43 as follows: 44 AGENDA ITEM #14.C.3. Ordinance No. FY2022-20 Amending Title 3 Revenue And Finance, Chapter 3....Page 30 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2022-20 Page 2 of 2 45 3.30.030 Open Market Procedures 46 47 A. Purchases, sales, or contracts authorized by KIBC 3.30.010 having an estimated value in 48 excess of $15,000 but less than $25,000 shall be made in the open market without 49 newspaper advertisement. 50 51 B. Market purchases, sales, and contracts for over $500.00 shall, whenever possible, be based 52 on at least two quotes and shall be awarded to the lowest responsible bidder, or in the case 53 of a sale, to the highest responsible bidder, except a local preference for purchasing shall be 54 allowed for purchases of $15,000 $25,000 or less if that bid does not exceed the lowest 55 responsible bid by more than 10 percent. 56 57 C. The manager, or authorized designee, may solicit oral or written bids for open market 58 purchases or sales, and shall maintain a record of all bids received. 59 60 D. The sale of all surplus, obsolete, or unusable personal property shall be advertised by 61 electronic means or in a newspaper of general circulation in the borough unless authorized 62 to the contrary by the assembly. 63 64 E. The purchase of utilities is exempt from this section. 65 66 Effective Date: This ordinance takes effect upon adoption. 67 68 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 69 THIS DAY OF , 2022. 70 71 KODIAK ISLAND BOROUGH 72 73 ATTEST: 74 ___________________________ 75 William Roberts, Mayor ___________________________ 76 Nova M. Javier, Borough Clerk 77 78 VOTES: 79 Ayes: 80 Noes: AGENDA ITEM #14.C.3. Ordinance No. FY2022-20 Amending Title 3 Revenue And Finance, Chapter 3....Page 31 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2022 Consisting Of An Areawide Tax, Women’s Bay Fire Area Tax, A Women’s Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2022; And Setting The Date When Taxes Become Delinquent ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2023-01 to public hearing on June 2, 2022. DISCUSSION: UPDATE 05/13/22 The Assessor certified the taxable assessed values at $1,516,642,748. Area-wide mill rates were updated and service area real and personal property taxable values were added. Mill Rates are calculated using the Manager's budget. ORIGINAL As of April 01, 2022, the areawide taxable assessed value totals are estimated at $1,494,747,221. The Assessing Department will not certify until after the Board of Equalization certifies this action to the assessor later in May 2022. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statute 29.45.240. Establishment of Levy and Determination of Rate. (a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually determine the rate of levy before June 15. By July 1 the tax collector shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest. KIB Code 3.35.050 Board of equalization. A. Membership – Qualification – Duties – Terms. AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 32 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough 5. Hearing Dates. The board shall commence hearings on the first Monday in May, unless otherwise changed by resolution. Hearings will continue from day to day as established by the board and the borough clerk until all properly filed appeals have been hear d. E. Hearings – Procedures. 9. Certification. The board shall certify its actions to the assessor within seven days following its adjournment. KIBC 3.35.120 Tax due dates and delinquency. Taxes are due when billed. If payment is by a single payment, such payment must be physically received in the borough finance office on or before the fifteenth day of October in the year in which taxes are levied, or postmarked by the United States Postal Service (USPS), not metered machines, by the due date. Taxes levied in any given year may be paid in two equal installments. If the taxpayer elects this option, then the first half is delinquent unless it is physically received by the borough office or postmarked by the USPS, not metered machines, on or before the fifteenth day of August in the year in which the taxes are levied. The second half of the taxes thus levied is delinquent unless it is physically received by the borough finance office or postmarked by the USPS, not metered machines, on or before the fifteenth day of November in the year in which the taxes are levied. If the annual levy is made on or after the first day of June, the borough assembly may by resolution establish a later delinquency date. Taxes normally become delinquent after the dates mentioned in this section. AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 33 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2023-01 Page 1 of 4 Introduced by: Borough Manager Thru The Mayor 1 Drafted by: Finance Director 2 Introduced on: 05/19/2022 3 Public Hearing on: 4 Adopted on: 5 6 KODIAK ISLAND BOROUGH 7 ORDINANCE NO. FY2023-01 8 9 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 10 2022 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM 11 PROPERTY TAXES FOR TAX YEAR 2022 CONSISTING OF AN AREAWIDE TAX, WOMEN’S 12 BAY FIRE AREA TAX, A WOMEN’S BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD 13 SERVICE AREA TAX, A TAX IN FIRE PROTECTION SERVICE AREA NO. 1, A MONASHKA 14 BAY ROAD SERVICE AREA TAX, A TAX IN SERVICE AREA NO. 1 ROADS, A WOODLAND 15 ACRES STREET LIGHT SERVICE AREA, A TAX IN THE SERVICE AREA NO. 2, A TAX IN 16 THE KIB AIRPORT FIRE SERVICE AREA, A TAX IN THE TRINITY ISLANDS STREET LIGHT 17 SERVICE AREA, AND A TAX IN THE MISSION LAKE TIDE GATE SERVICE AREA; LEVYING 18 COMMERCIAL AIRCRAFT TAX PROVIDING FOR THE COLLECTION OF TAXES DUE IN 19 2022; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT 20 21 WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and 22 collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and 23 24 WHEREAS, the Assembly wishes to acknowledge receipt of the 2022 Certified Real Property 25 Roll and Business Personal Property Roll as certified by the Assessor on May 13, 2022; and 26 27 WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of 28 equalization and date when taxes become delinquent by resolution; and 29 30 WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and 31 32 WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and 33 34 WHEREAS, AS 29.45.240(a) calls for the rate of levy to be determined by June 15 each year; 35 and 36 37 WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the 38 Assembly now wishes to set the 2022 tax year rates of levy and date when taxes become 39 delinquent.; and 40 41 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND 42 BOROUGH that: 43 44 Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 45 2022 Certified Real Property Roll and Business Personal Property Roll as certified by the 46 Borough Assessor on May 13, 2022 and presented to the Assembly May 19, 2022 and 47 uses that roll as the basis for levy of property taxes for 2022. A copy of the certification is 48 attached hereto as Exhibit A. The complete roll is available in the Borough Assessor’s 49 office. 50 AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 34 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2023-01 Page 2 of 4 Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the 51 Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island 52 Borough General Fund at the rate of 0.94 mills; a tax allocated to the Educational Support 53 Fund at the rate of 7.88 mills; a tax allocated to the Debt Service Fund at the rate of 1.26 54 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 0.56 mills; 55 for a total areawide tax levy of 10.64 mills for the tax year 2022, based upon the net taxable 56 roll for real property in the amount of $1,356,823,091 and personal property in the amount 57 of $159,819,657 producing areawide taxes of $16,137,079. 58 Section 3. Women’s Bay Road Service Area. There is hereby levied upon all taxable 59 real property within the Women’s Bay Road Service Area, a property tax of 2.50 mills for 60 service area purposes, in addition to the tax levied in Section 2 above, for the tax year 61 2022, based on the net taxable roll for real property in the amount of $89,184,400 and 62 personal property in the amount of $2,065,642 producing taxes for this service area of 63 $228,125. 64 Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real 65 property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for 66 service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax 67 year 2022, based on the assessment roll for real property in the amount of $295,546,387 68 and personal property in the amount of $9,179,884 producing taxes for this service area 69 of $457,089. 70 Section 5. Monashka Bay Road Service Area. There is hereby levied upon all 71 taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills 72 for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for 73 the tax year 2022, based on the net taxable roll for real property in the amount of 74 $27,782,800 and personal property in the amount of $191,500 producing taxes for this 75 service area of $55,669. 76 Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real 77 property in the Bay View Road Service Area, a property tax of 1.47 mills for service area 78 purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 79 2022 based on the net taxable roll for real property in the amount of $10,729,200 and 80 personal property in the amount of $0 producing taxes for this service area of $15,772. 81 Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all 82 taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 83 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 84 above, for the tax year 2022, based on the net taxable roll for real property in the amount 85 of $444,734,784 and personal property in the amount of $9,405,192 producing taxes for 86 this service area of $681,210. 87 Section 8. Women’s Bay Fire Area. There is hereby levied upon all taxable real 88 property in the Women’s Bay Fire Service Area, a property tax of 1.25 mills for fire area 89 service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 90 2022 based on the net taxable roll for real property in the amount of $92,948,600 and 91 personal property in the amount of $2,065,642 producing taxes for this service area of 92 $118,768. 93 Section 9. Service Area No. 2. There is hereby levied upon all taxable real property 94 in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition 95 to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2022, based on 96 AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 35 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2023-01 Page 3 of 4 the net taxable roll for real property in the amount of $0.00 and personal property in the 97 amount of $0.00 producing taxes for this service area of $0.00. 98 Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real 99 property in the KIB Airport Fire Service Area a property tax of 1.25 mills for service area 100 purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the 101 tax year 2022, based on the net taxable roll for real property in the amount of $13,427,100 102 and personal property in the amount of $2,902,587 producing taxes for this service area 103 of $20,412. 104 Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon 105 all taxable real property in the Woodland Acres Street Light Service Area a property tax of 106 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 107 7, 8, 9 and 10 above, for the tax year 2022, based on the net taxable roll for real property 108 in the amount of $57,989,150 and personal property in the amount of $603,407 producing 109 taxes for this service area of $5,859. 110 Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all 111 taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 112 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 113 9, 10 and 11 above, for the tax year 2022, based on the net taxable roll for real property 114 in the amount of $13,255,300 and personal property in the amount of $0 producing taxes 115 for this service area of $1,988. 116 Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all 117 taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25 118 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 119 9, 10, 11 and 12 above, for the tax year 2022, based on the net taxable roll for real property 120 in the amount of $6,404,900 and personal property in the amount of $0 producing taxes 121 for this service area of $1,601. 122 Section 14. Commercial Aircraft Tax. These areawide and service area levies made 123 above are separate from and in addition to the property tax levied on aircraft by Section 124 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following 125 schedule: 126 FIXED WING ROTOCRAFT Gross Lbs Annual Tax Gross Lbs Annual Tax Non Flyable $50 0-1,000 $100 0-2,000 $400 1,001-2,000 $200 2,001-3,000 $800 2,001-3,000 $400 3,001-4,000 $1,000 3,001-4,000 $600 4,001-7,000 $1,400 4,001-5,000 $800 7,001-12,500 $1,600 5,001-6,000 $1,000 6,001-7,000 $1,200 7,001-8,000 $1,300 8,001-10,000 $1,400 10,001-12,500 $1,500 127 AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 36 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2023-01 Page 4 of 4 Section 15. Delinquent Date Established. The billing date for taxes levied pursuant 128 to the provisions of this ordinance shall be July 1, 2022. In accordance with KIBC 129 3.35.120, the taxes set out in this resolution shall become due on October 15, 2022 if 130 made in a single payment; or if made in two payments half due on August 15, 2022 and 131 half due on November 15, 2022. Should due date fall on a Saturday, Sunday or holiday, 132 the due date shall be the next business day. Said taxes shall be delinquent unless paid 133 before 5:00 p.m. local time, on the due date. Payments may be accepted based on a 134 timely postmark only if the return receives a United States Postal Service cancellation on 135 or before the due date. 136 Effective Date. This ordinance shall be effective upon adoption. 137 138 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 139 THIS ____ DAY OF , 2022 140 141 142 KODIAK ISLAND BOROUGH 143 ATTEST: 144 145 146 ___________________________ _______________________________ 147 William Roberts, Mayor Nova M. Javier, Interim Borough Clerk 148 149 VOTES: 150 Ayes: 151 Noes: 152 AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 37 of 58 KODIAK ISLAND BOROUGH Assessing Department MEMORANDUM T0:Kodiak Island Borough Mayor &Assembly THRU:Roxanne Murphy,Borough Manager FROM:Seema Garoutte,Borough Assessor DATE:May 13,2022 SUBJECT:Certi?cation of Assessed Values For Fiscal Year 2023 I,Seema Garoutte,in my capacity as Assessor of the Kodiak Island Borough have reviewed the Calendar Year 2022 tax roll generated by the Assessing Department in the manner required by Borough ordinances and State statutes.All values and tax exemptions have been tallied and entered on the tax roll.I have attached a spreadsheet depicting the values for all of the service districts in the borough.As per KIB 3.35.060 B.,I hereby certify that the Calendar Year 2022 assessed value for all taxable real and personal property in the Kodiak Island Borough is: §1,516,642,74= Date utte,Boro ssessor ( j ‘..I’v ~ Witness 3?QlR Nova Javier,Borough Clerlk Signed ( SeerrlaGar cc:Dora Cross,Borough Finance Director **The total valuation for aircraft this year is $4,370,000 with 23 accounts subject to taxation by take-off weight. AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 38 of 58 (1 ,581,000 (9,682,900 (4,03,900 (1 ,500,000(9,405,6OO(900,000,350,000) 300,000 (802,2OO (300,000(1,30,000 (27,907,700) (23,5 5,100) (4,096,9OO ( 93 , 65 4, 97 8) (1,O95,100 462,6 , 3o o(71, 700 (,O09, (2 , 4 9 5, 6 (8, 416, 9783, 750, 000 (,00(,976,60,3OO 7,06, 7 5) (2,999 ,35o 10 43 4, 41 6 06 6 9 5 0 3,12, 90 0(75o, ooo ( (AGENDA ITEM #14.C.4.Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 39 of 58 KODIAK ISLAND BORTaxCodeAreas6A1A2A3TCA43msmemmmamg 95,014,242TCA71MissionLakeTidegateE6,404,900TCA72TrinityIslandsStreetLightE2020CERTIFIEDTOTALS159,819,657 1,516,642,748 7,570,000 5,172,443TOTALTAXABLEjEXEMPTj-**A|REXEMPT_-I -I —| ‘.‘N \AGENDA ITEM #14.C.4.Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 40 of 58 Kodiak Island Borough   FY2023 Manager's Budget     Area Wide Tax Totals 05/16/22 dlc FY2023 Maximum Allowable Property Tax Revenue (MAPTR) : $14,237,666 Tax Category Fund Fund Description Total Tax Revenue needed TY2022  Certified  Assessed Value Mill Rate Area Wide ‐ Limited 100 General Fund ‐ Operations 1,160,146$                    1,516,642,748$  0.76 Area Wide ‐ Limited 100 General Fund ‐ Transfer 270,000$                        1,516,642,748$  0.18 Total General Fund 1,430,146$                    0.94 Area Wide ‐ Limited 201 KIBSD Education Support 11,955,244$                  1,516,642,748$  7.88 Area Wide ‐ Limited 469 Facilities Maintenance 852,276$                        1,516,642,748$  0.56 MAPTR Limit 14,237,666$                  9.38 Area Wide ‐ Not Limited 300 Debt Service‐Education 1,911,156$                    1,516,642,748$  1.26 Total Levy 16,148,822$                  Total Mill Rate 10.64 (Due to rounding, this number is  slightly different than ordinance  number of $16,137,079) 100 ‐ KIB General Fund   General Fund Expenses 6,282,869$                                Debt Service Transfer 270,000$                                   Less: Non Property Tax  Revenues (5,122,723)$                              (Severance revenue calculated using 10.75 Mill Rate) Property Tax Revenue Needed 1,430,146$                                201 ‐ KIBSD ‐ Education Support   Proposed Total Support 11,955,244$                              Property Tax Revenue Needed 11,955,244$                              299 ‐ Debt Service ‐ Education Bond Payments & Expenses 7,572,618$                                Plus: Fund Deficit & Reserve ‐$                                           (5/16 Estimated YE bal = $7,444; Required Reserve is $275,000) Less: MVRT Revenue (240,000)$                                 (5/16  MVRT revenue is $245,630 with May and June uncollected) Less: State Reimbursements (@100%)(5,151,462)$                               Less: Transfers from General Fund (270,000)$                                  Property Tax Revenue Needed 1,911,156$                                Tax Billing Example:   Area‐Wide taxes due for a home with an assessed taxable value of $250,000: $250,000 assessed value  / 1,000  = $250 per mill 10.64 Mill Rate Mill Rate Tax Due      Borough General Fund 0.94 235.00$                      Education Support 7.88 1,970.00$                  Debt Service 1.26 315.00$                      Renewal  & Replacement 0.56 140.00$                 Totals 10.64 2,660.00$             10.75 Mill Rate Totals 10.75 2,687.50$             Mill Rate Difference ‐0.11 (27.50)$                  AGENDA ITEM #14.C.4. Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal P...Page 41 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Ordinance No. FY2023-02 Adopting The Budget For Fiscal Year 2023 And Appropriating From All Borough Funds ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2023-02 to public hearing on June 2, 2022. DISCUSSION: Original (Manager'sBudget) The FY2023 Borough budget, as offered for introduction, is a balanced budget; meaning that proposed expenditures do not exceed anticipated revenues and planned use of fund balance. The resolution required by Alaska Statute 29.45.240 for the levy of taxe s will be done as Ordinance NO. FY2023-01 per KIBC 3.25.010. The ordinance will be considered at the Assembly's May 19, 2022 regular meeting and is set for public hearing on June 2, 2022. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statue 29.45.240. Establishment of Levy and Determination of Rate. (a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually determine the rate of levy before June 15. By July 1 the tax collector shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest. KIB Code 3.25.010 Ordinance enactment. The assembly shall enact an appropriation and tax levy ordinance appropriating funds for the expenses and liabilities of the borough each year and levying a tax to defray all expenses and liabilities of the borough for the purposes as specified against all taxable property in the borough each year. AGENDA ITEM #14.C.5. Ordinance No. FY2023-02 Adopting The Budget For Fiscal Year 2023 And App...Page 42 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2023-02 Page 1 of 2 Introduced by: Borough Manager Thru The Mayor 1 Drafted by: Finance Director 2 Introduced on: 05/19/2022 3 Public Hearing Date: 4 Adopted on: 5 KODIAK ISLAND BOROUGH 6 ORDINANCE NO. FY2023-02 7 8 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE 9 BUDGET FOR FISCAL YEAR 2023 AND APPROPRIATING FROM ALL BOROUGH FUNDS 10 11 WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly 12 held a public hearing on the proposed Fiscal Year 2023 Budget; and 13 14 WHEREAS, the Assembly has considered and incorporated the appropriation of funds 15 established in Ordinance No. FY2023-01, which is appropriated in this ordinance and together 16 shall constitute the entire Borough budget and appropriations for FY2023, except for capital 17 improvement projects; and 18 19 WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2023 20 budget and make appropriations to fund that budget from the corresponding Borough funds. 21 22 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 23 BOROUGH that: 24 25 Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the 26 Kodiak Island Borough Code of Ordinances. 27 28 Section 2: The budget for the fiscal year beginning July 1, 2022, entitled Kodiak Island Borough 29 FY2023 Budget, excluding capital projects, is hereby adopted. 30 31 Section 3: The amounts listed below are hereby appropriated from the corresponding funds: 32 33 Fund – Department Title Amount 100-100 Legislative $165,076 100-105 Borough Management $568,285 100-110 Borough Clerk $561,531 100-115 Borough Attorney $110,500 100-120 Finance $849,359 100-125 Finance – Information Technology $955,518 100-130 Assessing $897,457 100-135 Engineering & Facilities $444,082 100-140 Community Development $833,475 100-142 Building Official $165,491 100-160 Economic Development $600 100-165 General Administration $239,513 100-172 Parks & Recreation $43,037 100-175 Emergency Preparedness $37,900 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,045 AGENDA ITEM #14.C.5. Ordinance No. FY2023-02 Adopting The Budget For Fiscal Year 2023 And App...Page 43 of 58 Kodiak Island Borough, Alaska Ordinance No. FY2023-02 Page 2 of 2 100-191 Non-Profit – Kodiak College & Libraries $100,000 100-192-110 Non-Profit – Health & Social Services $85,000 100-192-120 Non-Profit - Education, Culture & Recreation $85,000 100-195 Transfers $270,000 General Fund Subtotal $6,552,869 201 Education Support $11,955,244 210 Land Sales $51,620 220 Building & Grounds $1,356,815 234 LEPC $1,000 240 Women’s Bay Road Service $237,600 242 Service Area #1 $452,000 243 Service Area #2 $0 244 Monashka Bay Road Service $62,238 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $823,837 252 Women’s Bay Fire Department $189,200 254 KIB Airport Fire District $18,200 260 Woodland Acres Lighting $5,800 261 Trinity Island Lighting $1,900 262 Mission Lake Tide Gate $2,200 276 Facility $340,000 277 Tourism Development $75,150 278 Commercial Vessel Passenger $0 300 Debt Service $7,572,618 530 Solid Waste Collection & Disposal $5,288,669 540 Hospital $1,384,272 545 Long-Term Care Center $1,095,930 555 Kodiak Fisheries Research Center $3,363,682 556 Research Court Apartments $118,706 560 E911 Service $295,000 34 Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal 35 year, June 30, 2023, to the respective fund. An appropriation for a capital improvement, grant 36 award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its 37 purpose has been accomplished or abandoned. 38 39 Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of 40 Ordinances, on July 1, 2022. 41 42 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 43 THIS _____ DAY OF , 2022 44 KODIAK ISLAND BOROUGH ATTEST: 45 46 47 ___________________________ ___________________________ 48 William Roberts, Mayor Nova Javier, Interim Borough Clerk 49 50 VOTES: 51 Ayes: 52 Noes: 53 AGENDA ITEM #14.C.5. Ordinance No. FY2023-02 Adopting The Budget For Fiscal Year 2023 And App...Page 44 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Declaring The Seat Held By Mr. Andrew Kenneson Vacant On The Planning And Zoning Commission ORIGINATOR: Nova Javier, Borough Clerk RECOMMENDATION: Move to accept ,with regret, the resignation of Mr. Andrew Kennesson and direct the Borough Clerk to advertise the vacancy per Borough code. DISCUSSION: The Borough Planning and Zoning Commission is comprised of seven members appointed by the mayor. Commissioner seats are apportioned as such: three for the City of Kodiak and four for the Borough. This action will create one vacancy on the Commission and the vacancy will be advertised two weeks in a row as required by Borough code. Mr. Kenneson was initally appointed to the Board in May 2021, and he advised that he will be relocating from Kodiak this summer. We would like to thank Mr. Kenneson for his service. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: 2.100.070 Vacancies. A. Other than by expiration of the member’s term, the assembly shall declare a seat vacant when a member: 2. Resigns and the resignation is accepted; D. In the event of a vacancy on a board, committee, or commission for any reason other than normal expiration of a term of office, the clerk shall cause notice thereof to be published at least twice in a newspaper of general circulation within the borough. The notice shall set forth the vacancies and any qualifications of members. The appointing authority shall appoint a new member for the remaining unexpired term in accordance with KIBC 2.100.030. AGENDA ITEM #14.D.1. Declaring The Seat Held By Mr. Andrew Kenneson Vacant On The Planning An...Page 45 of 58 Thank you th e MayorandAssemblyforgivingmethisopportunity,stafffordoingalltheheavy lifting behin d th e scenes , andmyfellowcommissionersforallthediscussionsaboutthese complicate d t o p i c s. I'veenjoyedlearningmoreaboutlocalgovernanceandtheKodiak community,|’msadtogo. I am myseatonKodiak’sPlanningandZoningCommissionfollowingourmeetingsin June.Ia m movin g fromKodiakinJuly. A n dr e w Kenne son P&ZResignationLetterT o itmayconcern,A n d re w Kenne son Si n c er AGENDA ITEM #14.D.1.Declaring The Seat Held By Mr. Andrew Kenneson Vacant On The Planning An...Page 46 of 58 -:-1 ....=~_--.-|"l'.I'll- ._.-I-_.'I “ -'-Jr-2 I 'I.I-I-ff‘? I =-=-'-:.... I %_-I F-...l.I.- -51.;I..2 '|.. _,.._ I ,_ 3''I --.-'.- I '..--.- I-.'I..-._I- _-I --.1 _-'r I I 1-1-: J. - -"Il'--II '- -I .. M ,_-I -h._.-'.' _-“-. I I‘up:'-I-."._F:all '-.|-_-.-.[*' :."-'':.'-' I ‘I:I.‘'___..'I_-___I.-.- -I .I E..I |" I .'4 E.I V. 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I El-.I I _--_.I 'l :_-.-___.",_.AGENDA ITEM #14.D.1.Declaring The Seat Held By Mr. Andrew Kenneson Vacant On The Planning An...Page 47 of 58 Revision Date: 11/19/2021 Revised by: MD PLANNING AND ZONING COMMISSION INTERIM DIRECTOR, Seema Garoutte 486-9350 sgaroutte@kodiakak.us CODE ENFORCEMENT OFFICER, James Dixon 486-9364 jdixon@kodiakak.us COMMUNITY DEVELOPMENT DEPARTMENT 710 MILL BAY ROAD ROOM 202 KODIAK, AK 99615 KODIAK ISLAND BOROUGH STAFF: TERM HOME PHONE CELL PHONE EMAIL Paul VanDyke (B) PO Box 1391 Kodiak, AK 99615 2023 (907) 942-2904 (907) 942-2904 paul.vandyke@kibplanning.org Alan Schmitt (C) 3295 Woody Way Loop Kodiak, AK 99615 2023 (907) 486-5314 (907) 942-0435 alan.schmitt@kibplanning.org Christopher Paulson (C) 1118 Steller Way Kodiak, AK 99615 2024 (907) 539-1973 (907) 539-1973 christopher.paulson@kibplanning.org Kent Cross (C) PO Box 3164 Kodiak, AK 99615 2022 (907) 942-3189 (907) 942-3189 kent.cross@kibplanning.org Linnea Johnson (B) 3695 Puffin Circle Kodiak, AK 99615 2024 (907) 299-7119 (907) 299-7119 linnea.johnson@kibplanning.org Cort Neff (B) P.O. Box 8592 Kodiak, AK 99615 2024 (907) 486-6248 (907) 512-7272 cort.neff@kibplanning.org Andrew Kenneson (B) PO Box 2637 Kodiak, AK 99615 2022 (423) 943-5202 (423) 943-5202 andrew.kenneson@kibplanning.org B= Borough Seat C= City Seat This commission is governed by Kodiak Island Borough Code 2.105 AGENDA ITEM #14.D.1. Declaring The Seat Held By Mr. Andrew Kenneson Vacant On The Planning An...Page 48 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough SUBJECT: Good Cause Determinations For Senior Citizen Exemptions And Disabled Veteran Exemption-- Multiple Properties ORIGINATOR: Seema Garoutte, Assessor RECOMMENDATION: Move that the Senior Citizen Exemption be granted for showing good cause as stated in KIBC 3.35.030 D and direct the Assessor to accept the application as timely filed for (Insert Name Here) for the property located at (insert Address Here). A yes vote will approve the application OR Move to uphold the Assessor's decision for lack of good cause shown as stated in KIBC 3.35.030 D for (Insert Name Here) for the property located at (Insert Address Here). A yes vote will deny the application. DISCUSSION: 20 applicants, as of March 29, 2022 have been denied at the administrative review level for late filing of their Senior Citizen or Disabled Veteran Exemption application. All 20 applicants were notified by mail to 1) provide written statements to request an review by the Assembly, 2) to provide the necessary proof of said good cause to the Assessor by May 4, 2022 (which exceeded the mandatory 30 day due date) and 3) were notified of this hearing date. Of the 20 applicants, only 4 complied with the request and are being brought forth for the Assembly to determine good cause. The information for the 4 applicants are provided as confidential documents due to the nature of the documentation required. Each confidential packet will be handed to the Assembly for review. An additional letter of notification was mailed by the Clerks Office on May 5, 2022 to advise those 4 applicants of the ability to give public testimony for their appeal. KIBC 3.35.030 Real and personal property exempted from taxation. D. In the event that a claimant fails to apply for a senior exemption as provided by AS 29.45.030(e) by January 15th of the assessment year for which the exemption is sought, the borough assembly for good cause shown may waive the claimant’s failur e to make timely application for the exemption for that year and if the assembly finds good cause for the failure to make a timely filing the borough assessor shall accept the application, as if timely filed, subject to the provisions contained in AS 29.45 .030(e). AGENDA ITEM #14.D.2. Good Cause Determinations For Senior Citizen Exemptions And Disabled Vet...Page 49 of 58 KODIAK ISLAND BOROUGH STAFF REPORT MAY 19, 2022 ASSEMBLY REGULAR MEETING Kodiak Island Borough 1. A waiver may only be granted for the year in which an application is filed. A delay in filing an application shall be presumed to lack good cause for the delay and may be denied unless the assembly finds good cause for the delay as defined in subsection (D)(2) of this section. 2. Good cause” shall mean extraordinary circumstances beyond the control of the applicant, including but not limited to a medical condition or disability, impaired mental capacity, family emergency, death in the family, or similar serious condition or event that substantially impaired the applicant’s ability to file a timely application. “Good cause” shall not mean late filing due to the applicant’s inadvertence, oversight, or lack of knowledge regarding the filing requirements or deadline, financial hardship, or failure to pick up or read mail or to make arrangements for an appropriate and responsible person to pick up or read mail. The assembly is determining if good cause was shown. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: AGENDA ITEM #14.D.2. Good Cause Determinations For Senior Citizen Exemptions And Disabled Vet...Page 50 of 58 Note:3rd Quarter Comments:General Fund Revenues: Payment in Lieu of Tax ‐ Both Federal & State will be received in 4th Qtr.Shared Revenue, Federal ‐ Will receive in 4th quarter.Shared Revenue, State ‐ Telephone/Electric will be received in 4th Qtr.The following information is a mid‐year snapshot of how this year’s actual income and expenses compare to what was budgeted.Kodiak Island BoroughFY22 Third QuarterBudget‐vs‐Actual UpdateAGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 51 of 58 DefinitionsGeneral Fund: A governmental Fund ‐ the primary operating fund of our governmentSpecial Revenue Funds: Debt Service Funds: Enterprise Funds: A governmental Fund ‐ used to a account for revenues obtained via specific taxes or other designated revenue sourcesA governmental Fund ‐ used to account for the payment of principal, interest and costs resulting from the sale of bondsA proprietary Fund ‐ similar to business type operations in that the costs of providing goods and services are recovered through user feesAGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 52 of 58 Kodiak Island Borough FY2022 Quarterly Budget Summary 3rd Quarter General Fund (100)3rd Qtr Property TaxBudgetCurrent Year ARAmountAmount%Amount%Amount%Amount%RevenuesProperty Tax - Real$20,7642,830,766$ 2,819,372$ 100% (1,086)$ 0% (2,539)$ 0% 2,815,747$ 99%Property Tax - Personal$14,899323,151 323,147 100% (2) 0% (725) 0% 322,420 100%Non-Ad Valorem Tax$023,100 26,900 116% - 0% (4,200) -18% 22,700 98%Payment in Lieu of Taxx1,335,000 - 0% 19,083 1% - 0% 19,083 1%Severance Taxx1,124,000 4,779 0% 773,034 69% 167,546 15% 945,359 84%Penalties & Interestx210,000 74,391 35% 160,349 76% 51,254 24% 285,994 136%Licenses & Permitsx72,200 12,268 17% 8,741 12% 18,960 26% 39,969 55%Excise Taxx351,000 165 0% 119,257 34% 150,760 43% 270,182 77%Shared Revenue - Federalx180,000 - 0% - 0% - 0% - 0%Shared Revenue - Statex1,655,154 124,073 7% 853,023 52% 433,136 26% 1,410,232 85%Investment Earningsx50,000 (6,163) -12% 39,775 80% 21,413 43% 55,025 110%Miscellaneousx200 394 197% 657 329% 502 251% 1,553 777%Use of Fund Balancex300,000 - 0% - 0% - 0% - 0%Total General Fund Revenues 8,454,571$ 3,379,326$ 40% 1,972,831$ 23% 836,107$ 10% 6,188,264$ 73%ExpendituresLegislative 140,000$ 40,411$ 29% 23,785$ 17% 30,997$ 22% 95,193$ 68%Borough Management 530,000 142,178 27% 98,992 19% 132,613 25% 373,783 71%Borough Clerk 521,470 91,221 17% 149,712 29% 135,299 26% 376,232 72%Borough Attorney 109,500 15,925 15% 22,919 21% 12,688 12% 51,532 47%Finance/Accounting 824,037 113,125 14% 208,249 25% 212,188 26% 533,562 65%Finance/ IT 849,620 165,886 20% 261,298 31% 167,591 20% 594,775 70%Assessing 790,000 207,658 26% 205,620 26% 191,132 24% 604,410 77%Engineering/Facilities 426,554 98,811 23% 111,497 26% 95,476 22% 305,784 72%Community Development590,000 98,824 17% 152,452 26% 145,216 25% 396,492 67%Building Official 160,491 5,123 3% 37,870 24% 49,201 31% 92,194 57%Economic Development 20,000 600 3% - 0% - 0% 600 3%General Administration 397,119 48,050 12% 69,493 17% 41,251 10% 158,794 40%Parks and Recreation 32,000 2,575 8% 9 0% 2,129 7% 4,713 15%Emergency Preparedness 48,995 198 0% 379 1% 891 2% 1,468 3%Animal Control 121,000 - 0% - 0% 121,000 100% 121,000 100%Education, Culture & Recreation 20,589 766 4% 1,152 6% 16,936 82% 18,854 92%Non-Profit - College and Libraries 100,000 - 0% - 0% - 0% - 0%Non Profit - Health & Social Services 85,000 85,463 101% 6,876 8% - 0% 92,339 109%Non-Profit - Culture & Recreation 85,000 47,600 56% 25,287 30% - 0% 72,887 86%Transfers Out 2,603,196 - 0% 2,303,196 88% 300,000 0% 2,603,196 100%Total General Fund Expenditures 8,454,571$ 1,164,414$ 14% 3,678,786$ 44% 1,654,608$ 20% 6,497,808$ 77%1st Qtr 2nd Qtr 3rd Qtr Cumulative Total AGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 53 of 58 Kodiak Island Borough FY2022 Quarterly Budget Summary 3rd Quarter Special Revenue Funds(Revenues and Expenditures)3rd Qtr Property Tax BudgetCurrent Year ARAmountAmount%Amount%Amount%Amount%1 Education Support Fund (201)$81,11810,455,244$ 3,017,618$ 29% 2,544,167$ 24% 2,587,288$ 25% 8,149,073$ 78%2 Land Sales (210)x61,680$ 6,772$ 11% 7,589$ 12% 2,542$ 4% 16,903$ 27%3 Buildings & Grounds Fund (220)x1,693,393$ 105,109$ 6% 163,791$ 10% 1,264,872$ 75% 1,533,772$ 91%4 Local Emergency Planning Committee (234)x3,000$ -$ 0% -$ 0% -$ 0% -$ 0%5 Women's Bay Road Service Area (240)$1,243239,600$ 33,811$ 14% 85,830$ 36% 102,758$ 43% 222,399$ 93%6 Service Area No. 1 (242)$2,071433,000$ 48,382$ 11% 1,338$ 0% 226,759$ 52% 276,479$ 64%7 Service Area No. 2 (243)$0-$ -$ 0% -$ 0% -$ 0% -$ 0%8 Monashka Bay Road Services Area (244)$75152,116$ 1,272$ 2% 30,640$ 59% 19,558$ 38% 51,470$ 99%9 Bay View Road Service Area (246)$7014,500$ 87$ 1% 5,281$ 36% 3,054$ 21% 8,422$ 58%10 Fire Protection Area No. 1 (250)$3,065754,550$ 70,916$ 9% 69,264$ 9% 88,244$ 12% 228,424$ 30%11 Women's Bay Fire Department (252)$651214,200$ 10,592$ 5% 12,662$ 6% 6,866$ 3% 30,120$ 14%12 KIB Airport Fire Area (254)$18318,950$ 16,509$ 87% -$ 0% -$ 0% 16,509$ 87%13 Woodland Acres Street Light Area (260)$35,540$ 991$ 18% 1,375$ 25% 1,379$ 25% 3,745$ 68%14 Trinity Acres Lighting Dist. (261)$01,875$ 324$ 17% 377$ 20% 360$ 19% 1,061$ 57%15 Mission Lake Tide Gate (262)$02,129$ 74$ 3% -$ 0% 2,806$ 132% 2,880$ 135%17 Facilities Fund (276)x544,389$ 544,389$ 100% -$ 0% -$ 0% 544,389$ 100%18 Tourism Development (277) x75,200$ 18,887$ 25% 18,803$ 25% 18,750$ 25% 56,440$ 75%19 Commercial Passenger Vessel (278)x-$ 72$ 0% -$ 0% -$ 0% 72$ 0%Total Special Revenue Funds 14,569,366$ 3,875,805$ 27% 2,941,117 20% 4,325,236$ 30% 11,142,158$ 76%1st Qtr 2nd Qtr 3rd QtrExpenditures Expenditures Expenditures ExpendituresCumulative TotalAGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 54 of 58 Kodiak Island Borough FY2022 Quarterly Budget Summary 3rd Quarter Debt Service Funds(Revenues and Expenditures)3rd Qtr Property TaxBudgetCurrent Year ARAmountAmount%Amount%Amount%Amount%1 Debt Service (300)$19,1487,571,626$ 2,665,334$ 35% 3,218,758$ 43% 1,202,827$ 16% 7,086,919$ 94%Total Debt Service Funds 7,571,626$ 2,665,334$ 35% 3,218,758$ 43% 1,202,827$ 16% 7,086,919$ 94%Enterprise Funds(Revenues and Expenditures)3rd Qtr Property TaxBudgetCurrent Year ARAmountAmount%Amount%Amount%Amount%1 Solid Waste Disposal Fund (530)x5,039,609$ 537,526$ 11% 648,506 13% 1,315,996$ 26% 2,502,028$ 50%-$ 2 Hospital Enterprise Fund (540)x2,102,640$ 41,807$ 2% 4,011 0% 143,652$ 7% 189,470$ 9%-$ 3 Long Term Care Enterprise Fund (545)x1,101,432$ 34,816$ 3% 84,529 8% 1,563$ 0% 120,908$ 11%-$ 4 Kodiak Fisheries Research Center (555)x4,065,192$ 135,147$ 3% 134,126 3% 263,102$ 6% 532,375$ 13%-$ 5 Research Court Apartments (556)x79,634$ 9,755$ 12% 12,889 16% 13,144$ 17% 35,788$ 45%-$ 5 911 Service (560)x295,000$ -$ 0% 39,818 13% 76,640$ 26% 116,458$ 39%- Total Enterprise Funds 12,683,507$ 759,051$ 6% 923,879$ 7% 1,814,097$ 14% 3,497,027$ 28%(Revenues and Expenditures)BudgetAmountAmount%Amount%Amount%Amount%Total all Funds 43,279,070$ 8,464,604$ 20% 10,762,540$ 25% 8,996,768$ 21% 28,223,912$ 65%1st Qtr 2nd Qtr 3rd QtrExpenditures Expenditures Expenditures ExpendituresCumulative Total1st Qtr 2nd Qtr 3rd Qtr Cumulative TotalExpenditures Expenditures Expenditures Expenditures1st Qtr 2nd Qtr 3rd Qtr Cumulative TotalExpenditures Expenditures Expenditures Expenditures AGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 55 of 58 Kodiak Island Borough  SOA Fisheries Business and Landing Tax and Local Severance Tax Revenue Summary Fiscal Year 1999‐2022 (as of 04/29/2022) Fisheries Business Tax Landing Tax State Tax Local (KIB) Combined Tax  Fiscal Year State ‐ DOR/DCCED State ‐ DOR/DCCED Total Severance Tax Total 1999 855,077$                      62,933$                 918,009$       900,331$           1,818,340$         2000 728,557$                      105,423$              833,980$       1,051,377$        1,885,357$         2001 948,364$                      58,583$                 1,006,947$   791,233$           1,798,180$         2002 1,287,345$                  76,904$                 1,364,248$   674,612$           2,038,860$         2003 796,373$                      44,395$                 840,768$       639,487$           1,480,255$         2004 573,595$                      76,333$                 649,928$       746,118$           1,396,046$         2005 717,066$                      56,224$                 773,289$       980,109$           1,753,399$         2006 802,313$                      62,877$                 865,190$       1,108,742$        1,973,932$         2007 958,965$                      66,235$                 1,025,200$   1,285,298$        2,310,498$         2008 1,059,161$                  41,811$                 1,100,973$   1,409,253$        2,510,226$         2009 1,288,927$                  55,382$                 1,344,309$   1,289,695$        2,634,004$         2010 1,339,575$                  68,855$                 1,408,430$   1,287,693$        2,696,123$         2011 1,026,385$                  88,859$                 1,115,244$   1,583,276$        2,698,520$         2012 1,405,360$                  101,364$              1,506,723$   1,892,754$        3,399,477$         2013 1,647,025$                  110,532$              1,757,556$   1,654,148$        3,411,704$         2014 1,546,308$                  97,679$                 1,643,986$   1,715,495$        3,359,481$         2015 1,561,675$                  92,730$                 1,654,405$   1,550,706$        3,205,111$         2016 1,382,320$                  20,370$                 1,402,690$   1,395,610$        2,798,300$         2017 1,270,403$                  60,422$                 1,330,825$   1,182,923$        2,513,748$         2018 1,103,101$                  14,867$                 1,117,968$   1,660,842$        2,778,810$         2019 1,816,530$                  184,559$              2,001,089$   1,163,238$        3,164,327$         2020 718,307$                      210,075$              928,382$       1,170,360$        2,098,742$         2021 1,023,975$                  38,655$                 1,062,630$   1,132,524$        2,195,154$         2022 854,209$                      95,843$                 950,052$       1,268,234$        2,218,286$         FY22 Budget 1,100,000$   1,100,000$       2,200,000$        23 year Annual Average (thru FY2021) 1,202,294$   1,228,949$        2,431,243$         State DCCED is State Department of Commerce, Community and Economic Development (usually receive in April) NOTE:     State year end final payments are received by the Borough after their fiscal year end. This creates differences between annual  State reporting payment totals as found on the State website and annual Borough income totals. State DOR is State Department of Revenue (usually receive in October/November)  $‐  $500,000  $1,000,000  $1,500,000  $2,000,000  $2,500,000  $3,000,000  $3,500,000  $4,000,000 KIB State & Local Fisheries Tax  Revenues FY1999 ‐2022 (as of 04/29/22) State Tax Total Local (KIB)  Severance Tax Combined Tax  Total AGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 56 of 58 Kodiak Island Borough Local Sea Products Severance Tax Revenues Fiscal Year 2007‐2022  (as of 4/29/2022) Fiscal Qtr 1 Qtr 2Qtr 3Qtr 4 Year (Jul ‐ Sep)(Oct ‐ Dec)(Jan ‐ Mar)(Apr ‐ Jun)Total (due 10/31)(due 01/31)(due 4/30)(due 7/31) 2007 452,345$       274,961$       267,827$       290,165$       1,285,298$     2008 478,073$       269,908$       311,534$       349,738$       1,409,253$     2009 589,181$       238,170$       185,957$       276,386$       1,289,694$     2010 511,161$       149,095$       284,057$       343,380$       1,287,693$     2011 568,314$       181,182$       405,994$       427,786$       1,583,276$     2012 796,959$       228,854$       436,468$       430,473$       1,892,754$     2013 734,259$       234,181$       341,449$       344,259$       1,654,148$     2014 814,126$       189,724$       350,783$       360,862$       1,715,495$     2015 671,773$       226,968$       329,057$       322,908$       1,550,706$     2016 544,807$       282,182$       217,857$       324,230$       1,369,076$     2017 413,955$       194,679$       237,539$       336,752$       1,182,924$     2018 890,820$       222,085$       272,830$       275,106$       1,660,841$     2019 452,723$       190,871$       265,587$       254,057$       1,163,238$     2020 696,403$       125,953$       179,015$       168,989$       1,170,360$     2021 490,573$       115,045$       253,798$       273,108$       1,132,524$     2022 762,882$       167,347$       338,005$       1,268,234$     FY22 Budget 1,100,000$    FY22 YTD  Actual v. Budget 168,234$        $‐  $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  $700,000  $800,000  $900,000  $1,000,000 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Local Sea Product Severance Tax  Revenues FY2007‐2022  Qtr 1 Qtr 2 Qtr 3 Qtr 4 Quarter Average AGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 57 of 58 Biennial Motor Vehicle Registration Tax Monthly Collections *Fiscal Year 2017 - 2022 (as of May 2022)Fiscal Year 2016201720182019202020212022July19,674.20$ 19,775.40$ 15,996.96$ 19,115.76$ 7,637.84$ 10,223.04$ 11,603.04$ August20,893.20$ 22,525.28$ 20,194.00$ 10,660.04$ 22,851.88$ 13,150.48$ 16,821.28$ September 23,208.84$ 20,482.88$ 21,265.80$ 10,941.56$ 17,861.80$ 16,479.04$ 6,816.28$ October28,190.64$ 18,823.20$ 23,531.76$ 25,257.68$ 7,961.68$ 22,647.64$ 21,063.40$ November18,110.20$ 18,720.16$ 16,655.68$ 17,273.00$ 16,705.36$ 22,232.72$ 5,717.80$ December18,316.28$ 16,818.52$ 18,756.04$ 3,827.20$ 8,132.80$ 9,976.48$ 31,417.08$ January16,641.88$ 15,583.88$ 18,454.28$ 19,803.00$ 15,985.00$ 11,345.44$ 51,948.72$ February14,541.52$ 12,972.00$ 12,962.80$ 8,556.92$ 7,423.48$ 16,035.60$ 58,961.88$ March 21,268.56$ 20,968.64$ 20,654.92$ 20,171.00$ 26,883.32$ 21,069.84$ 41,280.40$ April 22,025.72$ 20,172.84$ 19,779.08$ 13,544.24$ 25,656.04$ 13,215.80$ May21,448.88$ 24,350.56$ 23,490.36$ -$ 24,520.76$ 35,864.36$ June 28,792.32$ 23,883.48$ 26,152.84$ 71,242.04$ 33,917.64$ 37,977.60$ 253,112.24$ 235,076.84$ 237,894.52$ 220,392.44$ 215,537.60$ 230,218.04$ 245,629.88$ *New tax rates went into effect January 2022.Amounts are presented for the month they were collected by the State (less an 8% collection fee), not when the Borough received the money. The Borough receives the money two months after collection (e.g., money collected in June is paid to the Borough in August). AGENDA ITEM #18.B.1. Third Quarter Budget vs Actual Report Page 58 of 58 Kodiak Island Borough Additional FY2023 Area Wide Tax Distribution Options 05/16/22 dlc Other mill rate tax distribution options if the mill rate were 10.75, an increase of 0.11 mills to the Manager's budget. This 0.11 mill increase would increase overall collections by $166,830. Assumption for all options: 1. Maximum Allowable Property Tax Revenue (MAPTR) limit of $14,237,666 is maintained. 2. School Funding of $11,955,244 is maintained. 3. General Fund operational expense total of $6,282,869 is maintained. OPTION A Increase tax revenue to Debt Service by 0.11 mill (assumes less than 100% SOA reimbursement) Tax Category Fund Fund Description Total Tax Revenue needed TY2022 Certified Assessed Value Mill Rate Area Wide - Limited 100 General Fund - Operations $ 1,152,648 $ 1,516,642,748 0.76 Area Wide- Limited 100 General Fund -Transfer $ 272,996 $ 1,516,642,748 0.18 2,687.50 Total General Fund $ 1,425,644 0.94 Area Wide -Limited 201 KIBSD Education Support $ 11,951,145 $ 1,516,642,748 7.88 Area Wide -Limited 469 Facilities Maintenance $ 849,320 $ 1,516,642,748 0.56 MAPTR Limit $ 14,226,109 9.38 Area Wide- Not Limited 300 Debt Service -Education $ 2,077,801 $ 1,516,642,748 1.37 Total Levyl $ 16,303,910Total Mill Rate 10.75 OPTION B Increase tax revenue to Facility Maintenance by 0.11 mill (assumes 100% SOA reimbursement) Tax Category Fund Fund Description Total Tax Revenue needed TY2022 Certified Assessed Value Mill Rate Area Wide - Limited 100 General Fund - Operations $ 1,152,648 $ 1,516,642,748 0.76 Area Wide - Limited 100 General Fund - Transfer $ 121,331 $ 1,516,642,748 0.08 2,687.50 Total General Fund $ 1,273,979 0.84 Area Wide -Limited 201 KIBSD Education Support $ 11,951,145 $ 1,516,642,748 7.88 Area Wide -Limited 469 Facilities Maintenance $ 1,000,985 $ 1,516,642,748 0.66 MAPTR Limit $ 14,226,109 9.38 AreaWide- NotLimited 300 Debt Service -Education $ 2,077,801 $ 1,516,642,748 1.37 Total Levyl $ 16,303,910 Total Mill Ratel 10.75 Tax Billing Example: Area -Wide taxes due for a home with an assessed taxable value of $250,000: $250,000 assessed value / 1,000 = $250 per mill 10.64 Mill Rate Borough General Fund Education Support Debt Service Renewal & Replacement 10.75 Mill Rate Mill Rate Tax Due 0.94 $ 235.00 7.88 $ 1,970.00 1.26 $ 315.00 0.56 $ 140.00 Totals 10.64 $ 2,660.00 10.75 $ 2,687.50 Mill Rate and Tax Due Difference -0.11 $ (27.50) Change +0.11 Change -0.11 +0.11 +0.11 KODIAK ISLAND BOROUGH Meeting Type: NcAvlor Date: Please PRINT your name legibly Please PRINT your name legibly P ` Regular V Special KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Convened: Recessed: Date ��I l�II�pZZ Reconvened: Adjourned: BY: SECOND: BY: S SECOND: V S BY: IT� SECOND: pc�mvu BY: 5A SECOND: YES NO YES NO YES NO YES NO YES NO Mr. Arndt Mr. Arndt Mr. Arndt ' Mr. Arndt Mr. Arndt V Mr. Delgado / Mr. Delgado Mr. Delgado Mr. Delgado ' Mr. Delgado VV Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. Smiley t Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smith Mr. Smith Mr. Smith Mr. Smith Mr. Smith V 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 pof vote except in the case where only six members of the assembly are present and there is a threeithree 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. Regular _� Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: �` �OReconvened: r,Lkq Date Adjourned: BY: SECOND: U`-2 BY: SECOND"YV 40 U Cit, BY: SECOND: U' BY: CA SECOND: " ' 1 BY: SECOND: /7 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 V Mr. Delgado V Mr. Delgado Mr. Griffin C, Mr. Griffin AlV Mr. Griffin Mr. Griffin Mr. Griffin Mr. Smiley AtIsk I Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smith Mr. Smith Mr. Smith Mr. Smith Mr. Smith Mr. Turner Mr. Turner Mr. Turner v Mr. Turner Mr. Turner Ms. Williams Ms. Williams Ms. Williams Ms. Williams Ms. Williams OULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE TfifIR VOTE? TOTAL: TOTAL: TOTAL: TOTAL: TOTAL: The mayor m 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 RobertsT- I 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 'V Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Date: Recessed: Reconvened: Adjourned: BY: SECOND: BY: G, SECOND: BY:5�� SECOND. , BY:i C� SECOND:T �JJ BY: h 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 1/ Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. Smiley V Mr. Smiley Mr. Smiley Mr. Smiley- Mr. Smiley Mr. Smith Mr. Smith Mr. Smith Mr. Smith V Mr. Smith Mr. Turner Mr. Turner Mr. Turner Mr. Turner V Mr. Turner Ms. Williams Ms. Williams Ms. Williams Ms. Williams V Ms. Williams WO ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THE R VOTE? dq 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 hree/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. Regular Ispecial Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: Date. Adjourned: 6 D BY: SECOND: Gj BY: SECOND - BY:5f� SECOND: BY: SECOND: BY: SECOND: YES NO YES NO YES NO YES NO YES NO Mr. Arndt Mr. Arndt V Mr. Arndt Mr. Arndt Mr. Arndt Mr. Delgado V,Mr. Delgado Mr. Delgado Mr. Delgado Mr. Delgado Mr. Griffin Mr. Griffin V 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. Williams3� Ms. Williams Ms. Williams Ms. Williams Ms. Williams WOULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE? TOTAL: 15 1 C2�:TOTAL: I I 10TOTAL: 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. Kodiak Island Borough Assembly Newsletter Vol. FY2022, No.33 May 19, 2022 At Its Regular Meeting Of May 19, 2022, The Kodiak Island Borough Assembly Took The Following Actions. The Next Regular Meeting Of The Borough Assembly Is Scheduled On June 2, 2022, At 6:30 p.m. In The Borough Assembly Chambers. POSTPONED Ordinance No. FY2022-17 Amending Kodiak Island Borough Code Section 2.30.020 General Rules By Removing The Provisions That Pertain To Declaration Of A Disaster Or Emergency To The Regular Meeting Of June 16, 2022. ADOPTED Resolution No. FY2023-01 Establishing The Amount Of Funds To Be Made Available From Local Sources For The Kodiak Island Borough School District For The Fiscal Year Beginning July 1, 2022 And Ending June 30, 2023. ADVANCED Ordinance No. FY2022-18 Writing Off The Personal Property Delinquent Taxes and Accounts Receivable Penalties, Interest, And Fees Of Those Non-collectable Accounts To Public Hearing At The Next Assembly Regular Meeting On June 2, 2022. ADVANCED Ordinance No. FY2022-19 Amending Kodiak Island Borough Code Title 2 Administration And Personnel, Chapter 2.40 Records Management, Section 2.40.140 Records Management Roles And Responsibilities And Section 2.40.160 Disposal of Records To Public Hearing At The Next Assembly Regular Meeting On June 2, 2022. ADVANCED Ordinance No. FY2022-20 Amending Title 3 Revenue And Finance, Chapter 3.30 Contract, Purchase, Sale, And Transfer Procedures Section 3.30.030 Open Market Procedures To Public Hearing At The Next Assembly Regular Meeting On June 2, 2022. ADVANCED Ordinance No. FY2023-01 Receiving The 2022 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2022 Consisting Of An Areawide Tax, Women’s Bay Fire Area Tax, A Women’s Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2022; And Setting The Date When Taxes Become Delinquent To Public Hearing At The Next Assembly Regular Meeting On June 2, 2022. ADVANCED Ordinance No. FY2023-02 Adopting The Budget For Fiscal Year 2023 And Appropriating From All Borough Funds To Public Hearing At The Next Assembly Regular Meeting On June 2, 2022. DECLARED The Seat Held By Mr. Andrew Kenneson Vacant On The Planning And Zoning Commission. CONVENED The Good Cause Determinations For Senior Citizen Exemptions And Disabled Veteran Exemption-- Multiple Properties.