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2023-03-23 Joint Work SessionKodiak Island Borough Assembly And School District Board Joint Work Session Agenda Thursday, March 23, 2023 School District Conference Room 6:30 p.m. Borough Chairing Subscribe here to be notified when agenda packets are published. Joint work sessions are informal meetings of the Borough Assembly and School Board. Although additional items not listed on the joint work session agenda are sometimes discussed when introduced by elected officials, staff, or members of the public. No formal action is taken at joint work sessions and items that require formal action are placed on a regular Borough Assembly and/or School Board meeting agenda. Page 1. Citizens' Comments 1-907-486-7599 (Limited to Three Minutes per Speaker) 2. Agenda Items A. FY2024 Budget Presentation And Discussion 2- 17 FY24 Preliminary Budget as of 3.20.23 B. Facilities Maintenance Update 18-33 Facilities Maintenance Update C. Budget Submission Deadline 34 Agenda Item Report - Pdf 3. Adjournment This meeting will be broadcast online at https://primetime.blue'eans.com/a2m/live-event/agdwcrjw. Meeting packets are available on the Kodiak Island Borough website. Please subscribe to get meeting notifications when meeting packets are published. For public comments, please call (907) 486-7599. Page 1 of 34 v N O W n m Z 0 n m N n v CD W 0 W 0 Fur# Lions Danger Say X-12 KI 2 k�o ICi+rluk IC+1 K-12 12 Ctrs • Bay K.t Chiniak - K-12 Fort East Elementary Main Elomemary North Star Elementary Pelarwn Elementary AJahiok Kodiak Middle 56001 K-12 a Kodiak High School OW Hscbw K.1 Z AXTEACH Danger Bay, Karluk,and Larsen Bay schools areclosed Kodiak Island Borough School District v CD cn O W Enrollment Trend History 9[uder� Cour[ -,46M 2600 25CC 2400 2300 2200 2100 2014 2055 2016 2017 2018 2019 2020 2021 2022 2023 2024 Stud. ft Count 2572 2483 2457 2431 2445 2372 2322 2316 2293 2271 2250 RUM 2483 2444 2420 2398 2386 2303 2253 2245 2218 2195 2130 CD 0 W STATE F U N D I N G v 0 W FY23 Final Budget FY�4 Preliminary FY24 Preliminary 06120022 Budget 112313 Budget 3�20State ;2023 Funding•-•• STATE SOURCES: inflationwith Foundation 25,841,055.00 5.72 24,814,83$30 24,688,103.72 One Time State Grant money - BSA increase State h�ilita r Contract 879,682.00 879,68.00 879,682.00 PFD Raffle 8,000.00 8,000.00 Projected decrease Learnin 0 ortunit • 4u3lit Schools 86,380.00 84,070.24 84,070.24 Sud -total State Sources TRS On Behalf 2.138,340.00 2,138,340.00 2.138,340.00 Updated Impact•Application for FY24 Budget k I kl 1 A A n M Z 0 n M PERS On Behalf 230,167.00 230,167.00 230,187.00 Sud -total State Sources 28,976,114.00 28,166,04.96 28,028,262.96 N O N W C Q CQ CD (D U) m 0 D Q In n C (n O Z) Sv (D W 0 W IX15ka K— 12 Fundinq Base Student Allocation $G,!S00 F -Y 201.4 — FY 2024 Projecte-d 5/25,-2Ce2 $Z❑ Million $30 Million $57 Million $4,3�dat�d Million outside- outside outside $46 Outside formula formula. formula $B,DO❑ Million ormuln $5, 88O $5,930 $5,930 outside de o $5,530 $5, 30 $5,930 $5,930 :j5,93O $5, 60 fomu to $5,830 $5,580 $5,500 $5,000 $4,800 I on I $4,000 $3, X00 $3,000 Fiscal Year 2074 20-15 2016 2017 2018 2079 2020 2021 2022 2023 2024 INTENSIVE 1 FUNDING COSTS Increased Special Education Teacher ratios Aide support for students throughout their full school day Specialized Equipment and Materials Physical Therapy Services Occupational Therapy Services Speech and Language Services Counseling Services Specialized training for staff 90 95 86 66 63 59 57 51 45 34 26 90 FEDERAL FUNDING SOURCES FY23 Final budget FY24 Preliminary FY24 Preliminary 0612x12022 Budget 11123123 23 Budget 3124124Impact FE�ERAL50URCE5: Aid payments help local -• m act Aid ' ;th�� date} 2.466.953.00 2,100,000.00 2,400,000.00 •• -•- ucate -• Impact Aid -Military Sec Ed {thru state} 35,000.00 35,000.00 35,000.00 •ally • ren. These ae ariment of Defense 85,000.00 85,000.00 5.000.00 8the •- may children -• • •- • Impact Aid-Qirect 50.00 3reside 6,000.00 6,000.00 • • • cial Ed. Impact Aid-Spefederally on federal property or in Federal ass thru intermediary subsidized low -rent housing, and children whose parents Sub -total Federal Sources 2,687,303.00 226,000.00 2,work 2,626,000.00 on federal property. Application is due by January 31. Funding fo Schoolpublished mpr� v 0 W LOCAL SOURCES FY23 Final budget FY24 Preliminary FY24 preliminary 06,20�2022 Budget 1123123 Budget 30023LOCAL REVENUE SOURCES: Kind Annual A ra riatianllnover 11,966,44.00 11,966,244.00 12,466,44.00 -. In-kind services 00 000 FY23 Actual $5, Use of Facilities 20,000.00 20,000.00 20,000.00 .. Eratedue March 28, Aca2023. demic Athletic Fees - - - Possible Category• Village Rent 6,000.00 6,000.00 6,000.00 available Other & Grant Local Revenue 13,981,244.00 14,481,44.00 E -Rate Reimbursements 2,000,000.00 2,000,000.00 2,000,000.00 Sub -total Local aurces 13,981,244.00 n m Z 0 n m N n 13,981,244.00 14,481,44.00 n m Z 0 n m N n KODIAK ISLAND BOROUGH SCHOOL DISTRICT Local Support History Information from KIBSD Annual Audits Year -to - Appropriation In -Kon d Lo -ml Support Year Max Allowable Amaunthc t BoInw y2+P_rc ryt rliffnr — SfJ.JiLYS 2447 7,775,801 835 458 8,671,260 38 824 Actual 3,663,436 882 236 88.73% 2448 8,482,554 837 858 3,420,412 748 152 Actual 3,624,522 244 114 87.88% 2443 3,270,768 372 854 10,243,618 823,206 Actual 10,243,618 144.44% 2414 3,343,500 846 854 10,230,350 46,732 Actual 10,612,781 322,431 86.86% 2411 3,434,388 784 862 10,275,350 05,0001 Actual 11.016,766 741.4% 83.27% 2412 3,481,000 763 354 10,250,350 f25,0001 Actual 11,038,280 847,330 32.36% 2413 8,348,500 841 854 10,250,350 Actual 10,388,388 138.038 88.67% 2414 3.735,870 853,850 10,643,720 333,370 Actual 14 346 431 236,371 37.23% 2415 10.030.250 815,350 10,305,600 255,880 Actual 11,355,244 1,043,644 31.22% 2416 10,154,238 751,362 10,305,600 Actual 11,705,821 $00,221 83.16% 2417 3,366,500 311 444 10,277,500 f628,1001 Actual 11,630,705 1,353,205 88.37% 2418 8,347,500 434 444 3377500 344 444 Actual 11,537,378 2,160,478 81.28% 2418 3,460,244 434 444 3830244 512 744 Actual 11,573,181 1,688,337 85.41% 2424 14 425 244 430,000 10,455,244 565,000 Actual 11,345,168 883 324 32.16% 2421 8,360,083 434 444 3.330.083 1 465 155 Actual 12,226,547 2.83 458 76.84% 2422 10.025,244 434 444 14 455 244 1,065,155 Ado ted 12.432,836 2,037,652 83.63% 2423 11,405,244 554 444 1 355 244 1103550244 1,500,000 WR Revision 12,738,203 842,365 33.41% 2424 11 345 244 554 444 12,455,244 500,000 PrMilinar 12,835,778 380,534 87.44% 34"00" P" >d)xok" $13M.MG 6613M.MG -3,oa3.fo 2,oM,Mo �UwW jw&em �Mm AlbmmblY USE OF FUND BALANCE Per AS 14.17.505 and 4 AAC 09.160, was waived by the Governor for FY2020 under the Public Health Disaster Emergency Declaration signed on March 11, 2020. Additionally, through House Bill 76 the 10% ending fund balance was waived through June 30, 2025 (for fiscal years 2021 through 2025). Unassigned Fund Balance is the remaining monies from the previous school year that can be allocated in the following year. Areas KIBSD has used Unassigned Fund Balances Balance the budget (as see in the chart) v 0 W J Kodiak Island Borough School District FY24 Preliminary FY23 Final Budget 0612012022 FY24 Preliminary Budget 7123123 FY24 Preliminary Budget 312012023 LOCAL REVENUE SOURCES: An n u a I Appro priatio Win Kind 11955244.90 11955244.40 12455244.90 In-kind Services Use of Facilities 24 444.44 24 444.44 24 444.44 Acad emic Ath Ietic Fees Village Rent 6 044.40 6.000.()G 6 444.40 Other & Grant Lo ca I Revenue E -Rate Reimbursements 2 000 000.00 z 004 o-00.00 2,000,000.00 Sub -total Local Sources 13981 244.00 13981 244.00 14,4E;1,244.00 STATE SOURCES: Foundation 25 641 655.00 24,314,395.72 24.6W. 103.72 One Time State Grant mune State Military Contract 379 582.00 379 s82.o-o- 379 532.40 PFD Raffle 8 000.00 8 000.00 Learning OpportunKy ou Ei Ifty Schools 85 380.00 34 070.24 Fri 070.24 TRS On Behalf 2 138 344.40 2 1:38 344.44 2,133,340.40 PERS On Behalf 230 157.00 234 157.00 230,157.4G Sub -total State Sources 28 97s 114.44 23.155, 044.96 28 423 252.96 FEDERAL SOURCES: Im act Aid-?.lilita ry RtruSYate 2466953.00 2144400.00 2444444.00 Imps at Aid-tdilita Fy Spec Ed it" Stage ?,5,000.00 35 000.00 35 000.00 Department of Defense 85 000.00 85 400.00 85 444.40 Im actAid-Direct 350.00 fi 000.00 fi 000.00 Imps & Aki-Secial Ed. Federal ass th ru intermedia ry Sub -total Federal Sources 2 587 343.40 2226 000.00 2,526.00 0.0 0 LOCAL -STATE -FEDERAL REVENUE 45 543 667.00 44 SOY 288.96 45 0M.496.96 OTHER SOURCES: Indirect Cost Factor 180.000.00 180 000.00 180 000.00 Use of fund balance 2.000.000.00 d 487 692.39 2.3B6.44 S. SS Suttitotal Other Sources 2.180,000.00 4,267.692.39 2.E,136.445.50, TOTAL REVENUE 47,727,669.00 48,629,981.35 47ADIr942.54 ............................ ............................. ............................. FY24 Projections Budget Expense By Object Code difFerence from Account Number Description FY24 Projected FY24 Projected h Jan to MarcFY2 FY23 Budget 1.23.23 with N4 3.20.23 with Projected I June 20, 2022 Realloacation Reallocation expenses 160.000.666.0060.316.00CC CERTIFIED. SALARIES $ 17,106,717 $ 17,414,022 $ 16,715,022 $ (699,000) 160.000.000.0000.326.00CC CLASSIFIEDS;JAGES $ 7,671,883 $ 8,135,118 $ 8,040,118 $ (95,000) 160.660.066.006a.336.6000 CLASSIFIED, TEA $ 107,468 $ 107,468 $ 107,468 PRELIMINARY 16x.660.066.0066.340.6000 CLASSIFIED, OVERTIME $ 84,03$ $ $4,038 $ 50,000 $ (34,03$) 160.660.066.0066.360.0000 EMPLOYEE BENEFITS $ 13,578,052 $ 13,713,832 $ 13,713,832 160.000.000.0000.380.00CC HOUSING ALLOWANCE $ 7$,000 $ 7$,000 $ 78,000 100.000.000.0006.390.00CC TRANSPORTATION ALLOj;JANCE $ 50,000 $ 50,000 $ 50,000 Su�Total Personnel $ 38,676,159 $ 39,582,479 $ 38,754,-04U$ (828,038) BUDGET 100.660.066.0066.410.6000 PROF'LITECHNICAL SERVICES $ 877,107 $ 877,107 $ 677,107 $ (200,000) 100.660.066.0064.426.6000 STAFF TRAVEL $ 212,054 6 212,054 $ 212,054 160.660.066.0064.425.6000 STUDENT TRAVEL $ 411,250 $ 411,258 $ 411,250 160.000.000.0000.436.00CC UTILlIIESIENERGY $ 4,646,624 $ 4,646,624 $ 4,646,624 EXPENSES 166.666.666.6660.440.66cc OTHER PURCHASED SERVICES $ 1,195,173 $ 1,195,173 $ 1,195,173 160.000.000.0000.450.00CC SUPPLIESIMEDIAiMATERL4L5 $ 1,626,469 $ 1,626,469 $ 1,626,469 $48,629,981.35 $47,601,942.54 160.660.066.0064.490.6600 OTHER EXPENSES $ 7$,817 $ 78,$17 $ 78,$17 100.660.066.0066.510.6000 EQUIPMENT 100.000.000.0000.550.0066 TRANSFERS TO OTHER FUNDS Sub -tote! Non Personnel $ 9,047,502 $ 9,fl47,502 $ $,$47,502 $ (200,000) Total Expense $ 4T,T23,66 Revenue Projected $44,542,288.96 $45,215,496.96 Fund Balance Needed to Balance budget $4,087,692.39 $2,386,445.58 Revenue Projected with F8 $48,629,981.35 $47,601,942.54 1 $48,629,981.35 $47,601,942.54 -$1,028,038.81 Facilities Maintenance Update David Conrad, KIB Engineering & Facilities Director 0 Darin Hargraves, KIBSD Director of Maintenance & Facilities v FD* cn v CD v CD C v CD CD v CD N O O W East Elementary Gym Soffit Repair CD v CD N N O W v FD* cn v m v m C Q - a) CD v FD* cn v CD v CD C v CD CD N 0 W High School Roof Rep(-- Budgeted Amount: $235,,000.00 • Expended: $0.00 • Repair damaged roof membrane and saturated insulation • Scheduled for Spring 2023 Peterson Elementary HVAC & Roof Replacement • Budgeted Amount: $2,512,354.50 • Expended: $208,125.50 • Estimated Completion Date: Fall of 2024 • Current Status: Waiting on finalized drawings and specifications from JYW to be able to go out to bid. North Star Siding & Window Replacement (Phase 2) • Budgeted Amount: $1,369,506.00 • Expended: $481,,588.43 • Estimated Completion Date: Fall of 2024 • Current Status: Contractor is waiting on materials to arrive. ��we�_wd.� mt.MILIM East Elementary Roof Replacement & Gutter Restructure • Budgeted Amount: $20,000.00 • Expended: $5,293.53 • Current Status: Waiting updated drawings from JYW for suggestions on how to re -roof with the gutter re -design. North Star Roof & Skylight Repair • Budgeted Amount: • Expended: • Current Status: Roof and Skylight should be prioritized. Roof leaks in library and atrium are persistent. • Awaiting cost proposal from architect Pool Evaluation • Budgeted Amount: • Expended: $12,,000 • Current Status: Waiting for Water Technology, Inc for evaluation report and suggestions for repair options. • Same firm can assist with bid package. Chiniak Water System • Budgeted Amount: $75.,000.00 • Expended: $31,931.08 • Current Status: Received report from CRW with optional solutions. Will schedule discussion with KIBSD Maintenance to review to discuss options and alternatives. I 1 �416 4L Chiniak Trail from School to Tsunami Shelter • Budgeted Amount: • Expended: • Current Status: Discussed clearing a path. Need to obtain an estimate. • Plan to discuss with Island Trails Network regarding trail build costs. IV', List of Identified Items • All Schools — Prioritize repairs • Envelope Systems — Include Roof Conditions, Windows, Exterior Doors • Exterior Paint Systems — Paint or plan to replace with maintenance free materials • Perform new evaluation — all schools — oldest first — third party? • Procurement — KIBSD and KIB appear to have different procurement requirements — advantage or disadvantage — procurement code change? • Cost share for FTE for the update of the CIP and continued coordination for grants • Annual joint visit to each facility — Directors to have eyes on exposure AGENDA ITEM #2. C. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 23, 2023 =' ASSEMBLY AND SCHOOL BOARD JOINT z. w WORK SESSION SUBJECT: Budget Submission Deadline ORIGINATOR: Dave Conrad, Interim Borough Manager RECOMMENDATION: DISCUSSION: KIBC 3.15.030 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. Alaska Statutes 14.14.060(c) 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. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Historical FISCAL YEAR Requested Requested Total Total KIB Appropriation In-kind Requested Appropriation Resolution No. 11,405,244 550,000 11,955,244 11,955,244 FY2023-01 Resolution No. 10,660,089 430,000 11,090,089 10,455,244 FY2022-01 Resolution No. 10,025,244 430,000 10,455,244 9,390,089 FY2021-01 Resolution No. 10,397,117 430,000 10,827,117 10,455,244 FY2020-01 Resolution No. 10,000,597 430,000 10,430,597 9,890,244 FY2019-01 Kodiak Island Borough Page 34 of 34 Budget Submission Deadline KODIAK ISLAND BOROUGH Meeting Type: J Wlt work S-Cs�lcm w 1 Date: _ - 23 ' a,`�) /' f A _ , t n