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2023-06-01 Regular MeetingKodiak Island Borough Assembly Regular Meeting Agenda Assembly Chambers Thursday, June 1, 2023, 6:30 p.m. This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's YouTube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. Page 1. INVOCATION The invocation was given by Major David Davis of the Salvation Army. 2. PLEDGE OF ALLEGIANCE Mayor Arndt led the Pledge of Allegiance. 3. STATEMENT OF LAND ACKNOWLEDGEMENT We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we 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 marked with an asterisk (*) are considered to be routine and non -controversial items by the Assembly and will be approved by one motion. 6. *APPROVAL OF MINUTES A. Regular Meeting of May 18, 2023 5-10 2023-05-18 RM Minutes 7. CITIZENS' COMMENTS (Limited to Three Minutes per Speaker) Please call 1(907) 486-3231 or toll free 1(855) 492-9201 8. AWARDS AND PRESENTATIONS A. Proclamation Recognizing June As LGBTQIA+ Pride Month 11 -12 Agenda Item Report - Pdf B. Proclamation Declaring June 11-17, 2023, Invasive Species 13-14 Awareness Week Page 0 of 199 Agenda Item Report - Pdf 9. COMMITTEE REPORTS 10. PUBLIC HEARING 11. BOROUGH MANAGER'S REPORT A. Borough Manager's Report 15-21 2023-06-01 Manager's Report 12. MESSAGES FROM THE BOROUGH MAYOR 13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS 14. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS 14.B. RESOLUTIONS 1. Resolution No. FY2023-27 Authorizing The Borough 22-52 Manager To Accept The Alaska Department Of Environmental Conservation (ADEC) State Revolving Fund Loan Amendment To The Existing SRF Clean Water Fund Loan No. 505041 Allowing For The Increase And Combining Of The Loan Amounts Creating Loan No. 505071 For The Leachate Treatment Plant Upgrade And Stage 3 Landfill Closure Project In The Amount Of $6,162,265 Agenda Item Report - Pdf 14.C. ORDINANCES FOR INTRODUCTION 1. Ordinance No. FY2023-02C An Ordinance Of The 53-61 Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2023-02, Fiscal Year 2023 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects Aaenda Item Reaort - Pdf 2. Ordinance No. FY2024-01 Receiving The 2023 Certified 62-72 Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2023 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 Page 1 of 199 15 16 17 18 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 2023; And Setting The Date When Taxes Become Delinquent Aaenda Item Report - Pdf 3. Ordinance No. FY2024-02 Adopting The Budget For Fiscal 73-186 Year 2024 And Appropriating From All Borough Funds Aaenda Item Report - Pdf 14.D. OTHER ITEMS 1. Appointment To The Kodiak Island Borough Assembly 187-188 Agenda Item Report - Pdf 2. Administration Of Oath Of Office To Newly Appointed 189-190 Assembly Member Agenda Item Report - Pdf 3. Hiring A Bayside Fire Chief At A Salary Step Above The 191 Manager's Authority Agenda Item Report - Pdf 4. Approval Of A Letter Of Support To The Brother Francis 192-193 Shelter Of Kodiak Housing Assistance Program Grant (HAP) Application Agenda Item Report - Pdf CITIZENS' COMMENTS ASSEMBLY MEMBERS' COMMENTS ADJOURNMENT INFORMATIONAL MATERIALS A. Planning and Zoning Commission Minutes 194-199 Planning and Zoning Commission 2023-04-19 Regular Meeting Minutes Page 2 of 199 This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's YouTube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. For public comments, please call (907) 486-3231 or (855) 492-9202. Page 3 of 199 AGENDA ITEM #6.A. KODIAK ISLAND BOROUGH Assembly Regular Meeting May 18, 2023 A regular meeting of the Kodiak Island Borough Assembly was held on May 18, 2023, in the Assembly Chambers. The meeting was called to order at 6:30 p.m. Staff present were Borough Manager Williams, Borough Clerk Nova M. Javier, and Assistant Clerk Irene Arellano. INVOCATION The invocation was given by Major David Davis of the Salvation Army. 2. PLEDGE OF ALLEGIANCE Deputy Presiding Officer Smiley led the Pledge of Allegiance. 3. STATEMENT OF LAND ACKNOWLEDGEMENT We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we 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 Joseph Delgado, Jared Griffin, Larry LeDoux, Scott Smiley, Geoffrey Smith, and James Turner. LEDOUX moved to excuse Mayor Scott Arndt who is out attending the NACo Conference. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. 5. APPROVAL OF AGENDA AND CONSENT AGENDA LEDOUX moved to approve the agenda and consent agenda. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. 6. *APPROVAL OF MINUTES (APPROVED UNDER CONSENT AGENDA) A. Regular Meeting Minutes Of May 4, 2023 7. CITIZENS' COMMENTS The following spoke under citizen's comments: • Codi Allen • David Conrad 8. AWARDS AND PRESENTATIONS — None. Kodiak Island Borough May 18, 2023 Assembly Regular Meeting Minutes Page 1 of 6 Regular Meeting of May 18, 2023 Page 5 of 198 AGENDA ITEM #6.A. 9. COMMITTEE REPORTS Assembly Member Griffin reported on the Health and Facilities Advisory Board, and mentioned he was glad to see the hospital related items that were on the agenda on tonight's meeting. The HFAB has only been meeting for a few months and he is already seeing a great traction. The next meeting was not scheduled yet, but they are looking at meeting quarterly. Borough Manager Williams reported on the recent SWAMC Board of Directors meeting and that SWAMC is going through a big period of change. They have a new Executive Director and a new Special Projects Officer. Kodiak has a strong representation stating Terry Haines is the new President who is from Kodiak, and Nick Mangini is the new Mariculture Specialist who is also from Kodiak plus she is still sitting on the board. SWAMC is going through all the beginning of the fiscal year documents with getting eligible for all their grant systems. She thinks SWAMC is in very good hands and the new Executive Director seems like he is off to a good start. 10. PUBLIC HEARING — None. 11. BOROUGH MANAGER'S REPORT • Borough Manager Williams provided a manager's report, and it was included in the meeting packet. 12. MESSAGES FROM THE BOROUGH MAYOR 13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS Contract No. FY2019-10S Change Order #19 For The Providence Kodiak Island Medical Center And Kodiak Community Health Center Space Analysis And Planning To Jensen, Yorba and Wall Inc. The motion is already on the floor which is " Move to authorize the Manager to award Contract No. FY2019-10S Change Order #19 to Jensen, Yorba Wall Inc. in the amount of $293,563 for the Providence Kodiak Island Medical Center and Kodiak Community Health Center to provide space analysis and planning to understand the current and future state of the facilities." On March 16, 2023, the Kodiak Island Borough Assembly postponed this item to the May 18, 2023, regular meeting. At the request of the Kodiak Island Borough (KIB) staff, Jensen Yorba and Wall (JYW) has been asked to provide the next steps in developing the renewal, replacement and expansion options for the borough owned health care facilities. JYW previously presented a facility assessment to the KIB. This new work is for the conceptual plan development to help understand the existing building spaces and how they may require change during the span of new conceptual options and developments. All this planning and concept design will help ensure that any alterations or changes to the facilities are the "right size" for the needs of the Kodiak community. Kodiak Island Borough May 18, 2023 Assembly Regular Meeting Minutes Page 2 of 6 Regular Meeting of May 18, 2023 Page 6 of 198 AGENDA ITEM #6.A. • Establish an in-depth understanding of the Current State of PKIMC / KCMC. • Development of an accurate current space program from detailed Building Information Modeling (BIM) of the existing building. • Interviews to understand the staff, administration, and community perspectives. • Development of a Current Operations Assessment based on national standards and trends. • Develop Future State projections for the facilities, including detailed volume projections for the various components. • Create several Conceptual Options for renewal / replacement / expansion of the facility. These options will include cost estimates as well as 3D block diagrams. • Finalize a Conceptual Design / Master Plan, including graphics and a cost estimate. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Delgado, Griffin, LeDoux, Smiley, Smith, and Turner. 14. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS Contract No. FY2022-29, Change Order No. 5, Authorization For Approval For The Leachate Treatment Plant Pretreatment Facility Project With Dawson Construction, LLC. LEDOUX moved to authorize the Manager to approve Contract No. FY2022-29, Change Order No. 5, Authorization for Leachate Treatment Plant Pretreatment Facility Project with Dawson Construction, LLC. in an amount not to exceed $46,879.93. The Kodiak Island Borough Leachate Treatment Plant Pretreatment Facility Project construction has been underway since November 2022. During preparation to start trenching for the piping, there was a discovery that the piping depth was deeper than as built drawings indicated. Due to the location and distance from the foundation footer and high voltage electrical feeder lines and the depth of the existing HDPE pipe return to the Leachate Lagoon, a trench box is required for safety, specifically employees entering trenches in confined space and collapse consideration. Brechan provided Dawson a price to provide a trench box to be able to safely attach the piping to the leachate return line to the lagoon. The attached change order is the cost of the rental for the trench box and the labor to do the installation of the piping to the lagoon. As things have progressed there have been four (4) previous change orders. CO Modify the contract to include exhibits for Davis Bacon Wages. ($0.00) #1 CO Redesign of the foundation and credit for the concrete. (- $20,798.40 # 2 credit) Kodiak Island Borough May 18, 2023 Assembly Regular Meeting Minutes Page 3 of 6 Regular Meeting of May 18, 2023 Page 7 of 198 AGENDA ITEM #6.A. CO Credit for elimination of concrete shrinkage requirements, revised #3 foundation for addition of a floor drain, and modification for WAS tank. (+ $16,173.37) CO Modification of influent screens and installation of platform for safe access # 4 point. (+ $44,437.54) CO (this one) Modification of drain lines, their location, and excavation using # 5 a trench box. (+ $46,879.93) Total Change Order Costs to Date (CO # 1-4): $39,812.51 If Change Order # 5 is approved total change order costs would be: $86,692.44 ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Griffin, LeDoux, Smiley, Smith, Turner, and Delgado. 2. Contract No. FY2023-46 Authorizing The Manager To Execute Fire and Smoke Damper Repairs At The Kodiak Fisheries Research Center With Remedi8 DBA Fire Door Solutions LEDOUX moved to approve Contract No. FY2023-46 authorizing the Manager to execute fire and smoke damper repairs at the Kodiak Fisheries Research Center with Remedi8 dba Fire Door Solutions in the amount of $43,780.19. In year 2020, the Kodiak Island Borough (KIB) hired a contractor to replace the fire alarm panel and associated connections at the Kodiak Fisheries Research Center (KFRC). That project was completed. During this project, the contractor who was doing the work reported that some of the fire dampers did not operate properly. But the fire dampers were not in their project scope. This was recently discussed with the tenants and now has come back to us as this is a health and safety issue that needs to be addressed. KIB researched which firms have the knowledge needed to perform the inspections and the repairs on the fire damper units. We only received one responsive vendor, Remedi8 dba Fire Door Solutions. We hired them to visit the site and perform the inspection, which was under the Manager's authorization limit, and now have received the report and quote for the repairs. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: LeDoux, Smiley, Smith, Turner, Delgado, and Griffin. 14.B. RESOLUTIONS — None. 14.C. ORDINANCES FOR INTRODUCTION — None. 14.D. OTHER ITEMS Authorize The Manager To Approve Reimbursement Of The Fire And Smoke Damper Repairs At The Providence Kodiak Island Medical Center With Remedi8 DBA Fire Door Solutions Kodiak Island Borough May 18, 2023 Assembly Regular Meeting Minutes Page 4 of 6 Regular Meeting of May 18, 2023 Page 8 of 198 AGENDA ITEM #6.A. LEDOUX moved to authorize the manager to approve reimbursement of the fire and smoke damper repairs at the Providence Kodiak Island Medical Center with Remedi8 DBA Fire Door Solutions in the amount of $111,771.99. Recently, the Providence Kodiak Island Medical Center (PKIMC) had the Joint Commission Surveyors in Kodiak. They identified the fire dampers at the hospital to be deficient. PKIMC hired Remedi8 dba Fire Door Solutions to come in and inspect the facilities fire dampers. More than three years ago the fire dampers were identified as an issue during a Life Safety Survey and PKIMC was granted an extension to fix the failed fire dampers. Now that this new survey has been completed, PKIMC is required to remedy the issue within 45 days and are pushing to get the repairs completed as quickly as possible. Due to the urgency on PKIMC's side to complete this project, PKIMC authorized Remedi8 to do the repair work already. Remedi8 did the mechanical inspection of the fire dampers and have the knowledge and the means to complete the repairs to make PKIMC fire dampers compliant again. PKIMC is requesting that the Kodiak Island Borough reimburse them for the repairs. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Smiley, Smith, Turner, Delgado, Griffin, and LeDoux. 2. Confirmation Of Mayoral Appointment To The Architectural/Engineering Review Board of Mr. Codi Allen and Mr. Daniel Rohrer LEDOUX moved to confirm the Mayoral appointment of Mr. Codi Allen to the Architectural/Engineering Review Board for a term to expire December 31, 2023, and Mr. Daniel Rohrer for a term to expire December 31, 2025. The Clerk's Office received an application from Mr. Codi Allen and Mr. Daniel Rohrer for the Architectural/Engineering Review Board. There are currently three vacant seats on the Architectural/Engineering Review Board. This appointment would place Mr. Allen in a vacant seat for a term to expire December 31, 2023, and Mr. Rohrer with a term to expire December 31, 2025. The Architectural/Engineering Review Board reviews all architectural and engineering proposals and design drawings for borough -owned buildings and publicly funded projects, evaluate and propose improvements to specifications and drawings, and evaluate the list of proposed architects and forward a recommendation. A plan review schedule shall be established with the architect, which takes into consideration the limited building season available in Kodiak. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Smith, Turner, Delgado, Griffin, LeDoux, and Smiley. Confirmation Of Mayoral Appointment To The Parks and Recreation Committee Of Mr. Travis Cooper And Ms. Tracy Chandler Kodiak Island Borough May 18, 2023 Assembly Regular Meeting Minutes Page 5 of 6 Regular Meeting of May 18, 2023 Page 9 of 198 AGENDA ITEM #6.A. LEDOUX moved to confirm the Mayoral appointment of Mr. Travis Cooper to the Parks and Recreation Committee for a term to expire December 31, 2024, and Ms. Tracy Chandler for a term to expire December 31, 2025. Two applications were received from Ms. Tracy Chandler and Mr. Travis Cooper for the Parks and Recreation Committee vacancies. There are currently four vacant seats on the Parks and Recreation Committee and these appointments would place Mr. Cooper in a vacant seat for a term to expire December 31, 2024, and Ms. Chandler for a vacant seat for a term to expire December 31, 2025. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Turner, Delgado, Griffin, LeDoux, Smiley, and Smith. 15. CITIZENS' COMMENTS — None. 16. ASSEMBLY MEMBERS' COMMENTS • Assembly member LeDoux complimented the new Borough Manager for a great report and appreciated all the work that she has done in her new position. • Assembly member Smith thanked the staff responsible for writing the grant for $260,996 which saved the Borough quite a bit of money. He was grateful for their talents and their efforts. • Assembly member Griffin thanked staff, clerks, and manager's office for some very timely responses to their questions and concerns. • Assembly member Delgado thanked the applicants to the boards and commissions and reminded everybody of the vacant assembly seat. He encouraged everyone to apply for the vacant seat as well. • Assembly member Turner had no comments. • Assembly member Smiley shared his experience regarding his recent trip to Europe. 17. ADJOURNMENT LEDOUX moved to adjourn the meeting at 7:07 p.m. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Kodiak Island Borough May 18, 2023 ATTEST: Nova M. Javier, Borough Clerk Assembly Regular Meeting Minutes Page 6 of 6 Regular Meeting of May 18, 2023 Page 10 of 198 AGENDA ITEM #8.A. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Proclamation Recognizing June As LGBTQIA+ Pride Month ORIGINATOR: Irene Arellano, Assistant Clerk RECOMMENDATION: Mayor Arndt will proclaim the month of June as LGBTQIA+ Pride Month. DISCUSSION: This proclamation recognizes June 2023 as LGBTQIA+ Pride Month. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Proclamation Recognizing June As LGBTQIA+ Pride Month Page 11 of 198 AGENDA ITEM #8.A. 011117ce rthe C �Or Ok7VIrak 0.6nd 6�36rouyh Alaska ,Proc1a1947tiorr Recognizing June as LGBTQIA+ Pride Month Whereas, Alaska led the way in recognizing equality is important to all Alaskans and was one of the territory to address discrimination and passed the first of its kind law in an American territory or state; and Whereas, all are welcome in the Kodiak Island Borough to live, work, play, and every family and individual deserves a place to call home where they are safe, happy, and supported by friends and neighbors; and Whereas, the Kodiak Island Borough denounces prejudice and discrimination as an affront to our fundamental values; and Whereas, it is imperative that all people in our community, regardless of sexual orientation, gender identity, and expression, feel valued, safe, empowered, accepted, and supported by their peers and community leaders; and Whereas, the Kodiak Island Borough strives to actively promote the principals of equality, liberty, and justice to all citizens in the community. Now, therefore, I, Scott Arndt, Mayor of the Kodiak Island Borough, do hereby recognize June 2028 as Pride Month in Kodiak. c7n witness whereof, 67 have hereunta set mp O'eand and cause this real to be af�ed. OScat! 61 mdl, (:5&rmq-h Cf%fapar Attest• . R�a1e• —q �`�—i—, `J — - f —��� -- Proclamation Recognizing June As LGBTQIA+ Pride Month Page 12 of 198 AGENDA ITEM #8.B. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Proclamation Declaring June 11-17, 2023, Invasive Species Awareness Week ORIGINATOR: Irene Arellano, Assistant Clerk RECOMMENDATION: Mayor Arndt will proclaim June 11-17, 2023, as Kodiak Invasive Species Awareness Week. DISCUSSION: This proclamation recognizes June 11 - 17, 2023, as Kodiak Invasive Species Awareness Week, and encourage all residents and visitors to learn more about and contribute to the prevention of invasive species in our Borough, and thereby support a broad, efficient, and effective effort to protect the health and integrity of Kodiak's natural systems and human populations. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Proclamation Declaring June 11-17, 2023, Invasive Species Awareness Week Page 13 of 198 AGENDA ITEM #8.B. Office of the Mayor Kodiak Island Borough, Alaska i3rodamation DECLARING JUNE 11-17, 2023 INVASIVE SPECIES AWARENESS WEEK WHEREAS, Kodiak's iconic environment includes terrestrial, freshwater, and marine ecosystems supporting native populations of wild plants, fish and wildlife, cultivated crops and livestock, and bountiful subsistence resources; and WHEREAS, The introduction and spread of harmful non-native invasive species can alter established natural systems, including the Flow of water, the pattern of wildland fires, the intensity of floods, and the richness of biodiversity; and WHEREAS, These impacts of invasive species on Kodiak's ecosystem can damage our land and water, harm the health of both humans and wildlife, affect the productivity of our natural resources, inhibit management of resources in Kodiak, erode our attractiveness as a tourism destination, and negatively impact the subsistence resources and practices which have been an integral part of our archipelago's culture for millennia; and WHEREAS, The prevention of invasive species is far less costly than the removal of a species once it has arrived or established, and an educated public is essential and highly effective at detecting invasive species early; and WHEREAS, The Kodiak Cooperative Invasive Species Management Area (CISMA) partnership works cooperatively with stakeholders to protect Kodiak by striving to prevent, detect, manage, and eradicate terrestrial and aquatic invasive species to safeguard Kodiak's unique and valuable resources, and ultimately, our Alaskan way of life; and WHEREAS, A community that is informed of the risk of, vigilant against the appearance of, and empowered to counter the nascent threat of invasive species represents a far more cost-effective response than spending millions of dollars to manage, control, and eradicate established infestations. Now, therefore, I Scott Arndt, Mayor of the Kodiak Island Borough, do recognize June 11 -17, 2023, as: Kodiak Invasive Species Awareness Week, and encourage all residents and visitors to learn more about, and contribute to, the prevention of invasive species in our Borough, and thereby support a broad, efficient and effective effort to protect the health and integrity of Kodiak's natural systems and human populations. In witness whereof, I have here unto set my hand and cause this seal to be affixed. Scott Arndt, Borough Mayor ATT T: �f W" - (�-, Nova M. Javier, MMC, Boroug Clerk Proclamation Declaring June 11-17, 2023, Invasive Species Awareness Week Page 14 of 198 Kodiak Island Borough OFFICE of the MANAGER TO: Kodiak Island Borough Assembly FROM: Aimee Williams RE: Managers Report, June 1, 2023 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9301 Manager's Department Union Negotiations - KIB and IBEW representatives met on Wednesday, May 30, 2023, to discuss the remaining items in the negotiations. KIB asked the IBEW representatives to take the latest updates to their body as a whole and ask for approval. The Collective Bargaining Unit will be meeting on Monday, June 5, 2023. Members will be able to learn about the agreement at noon in the KIB conference room and again at 5PM at Bayside Fire Department. Chief Finlayson --- Lee's last day at KIB was on Tuesday, May 30, 2023. There was a small gathering to celebrate his time in Kodiak. As his plane took off on Wednesday morning. the Bayside fire truck was seen responding to a fire. Special thanks to the Interim Chief Carol Scott for stepping up to be in charge until a new replacement can arrive. Bayside Fire Chief Recruitment - The Fire Protection Area Board met and approved the counteroffer from Mr. Ellis. The approval is being brought to the Assembly tonight. If approved, the new fire chief would be in place in mid-July. US Coast Guard Base Kodiak -- The change of command at Base Kodiak is scheduled for Tuesday, June 6, 2023. I plan on attending to meet the new Commanding Officer of the base. Residents -- Taking the time to meet with and understand some of the long-standing issues that several residents are experiencing with road access, neighbors, the solid waste contract, etc. Airport The perimeter fencing upgrades at ADQ will start this summer. Alaska Department of Transportation and Public Facilities sent a project overview that is attached to this report. Borough Manager's Report Engineering and Facilities — Staffing - - E&F is training one new hire and continues to advertise for additional help with summer labor. KFRC Discharge Permit - Awaiting review of the required submission. Anticipate a meeting to discuss various paths to permit issuance. KIB is striving to avoid an assignment of penalty as the final steps are completed to be compliant. Swimming Pool — Evaluation document have been shared with the Assembly for review before the discussion at the June 8, 2023, work session. KIBSD — • Peterson Elementary —Friend Construction is awaiting delivery estimates for components prior to preparing a schedule for the project • North Star Windows & Siding Phase 2 — Contractor anticipated to be in town this week. KIB is waiting for them to make contact. • Kodiak I-ligh School Roof Repairs - Rain Proof Roofing is anticipated to be on site for repairs the week of July 19th and we anticipate three weeks for repairs to be completed. Leachate Treatment Plant — Building assembly continues. Roof panels were placed 5/30 and 5'31. Site visit held today with the Dawson Project Manager at the site. Discussion regarding paint requirements for the steel package is taking place. Electrician, plumbers, and process piping subs will follow building completion. Stage 3 Closure/Leachate Treatment Plant SRF Loan — 30 -year term loan is being finalized. Anticipate liner contractor this month for final closure, temporary closure, and rain sheet repairs. Bayside Classroom Addition — Architect has finished the revised plan request for the design of the addition of restrooms, coffee mess, and storage. KIB is waiting for the board to review information that has been provided before continuing any more design process. Health and Facilities Advisory Board — Next meeting is scheduled for the week of July 10, 2023. Borough Building — Site trailer has been mobilized. Generator is on site. KIB is anticipating a revised schedule from the prime contractor. Solid Waste Contract — Staff is reviewing the July 2023 rate adjustment calculations. KFRC Touch Tank — May 2023 saw 689 visitors. Statistics from recent years are attached. Finance Department/ IT - FY2024 Budget — I worked with Dora to incorporate some salary updates and other staff requests into a Level II Manager's Budget. That budget was sent electronically and printed for those who needed it. After tonight, the public will have two more opportunities to speak to the assembly regarding the budget: a work session and public hearing on June 81n KIB code requires budget approval by June 10`' of each year. PATS Software — Property Assessment and Taxation Software — Staff is currently reviewing the proposed software contract. There are still sections in the contract that need to be removed since they address options of the software that KIB is not purchasing. This contract is scheduled for assembly approval at the June 15`n regular meeting. IT — IT is beginning the transition to Windows 11 next week. They expect the transition to go smoothly. Assessing Department — Exemptions — Assessing staff continues to work on the requests for business / non-profit tax exemptions. There is a backlog on these requests. Tax Roll — There are as many as forty $150,000 exemptions from either seniors or disabled veterans that might still be granted. This would result in a possible maximum of $6,000,000 less of taxable value. Field work — Assessing has begun the FY2024 field work. Director Vacation - Seema is out of the office until June 12. Community Development — Community Development Director — An interview was held this morning for a potential new director that has Alaska experience. After the rating sheets are complete, it will then be decided on whether we want to have an in-person second interview. Planning and Zoning — Planning and Zoning has a work session scheduled for June 14, 2023, and a regular meeting scheduled for June 21, 2023. Parks and Recreation — First meeting, after a 2 % year break, will be starting again in June. Meetings are currently scheduled for the fourth Tuesday of each month at 2:30PM in the Assembly Chambers. Staffing — Community Development has two of the four/five (depending on the timeframe, there have been either four or five) staff members. orough Manager's Report Capital Improvement Projects — Villages have been notified about getting their CIP together so that they can provide us with projects that have been vetted by either tribe or village board approval. CIP lists aren't due to CDD until August. Interim Director Vacation - Seema is out of the office until June 12, 2023. List of Pending Items for Discussion • City of Kodiak o E911 System and compensation o Joint support and participation in the development of the Federal CIP List • Continued update of the Personnel Manual • Disposition of 717 Rezanof (Mental I lealth Buildings) • Service Area Contracts • Funding opportunities for road repairs and improvements. L'-2 ``Alaska Department of Transportation and Public Facilities A4ila Aotect CicMrye qV APEX 2023 Construction Project Overview Project Name: Kodiak Airport Perimeter Fencing Upgrades Project Number: SFAPT00144 Project Description: Project will replace/upgrade access controls and gates to meet 49 CFR 1542 requirements. Replace existing fencing when needed. Project Purpose: Upgrade existing facilities to latest standards and improve gate function. Anticipated Start Date: Fall 2023 Anticipated End Date: Fall 2024 Project Website: https:Hdot.alaska.gov/construction Agency Contact: Keri Williamson keri.williamson@alaska.gov The Alaska Navigator website is retiring this year and we are moving all construction traffic information to 511! We also built a new tool on our website where you can dig deep into construction project information beyond traffic impacts. • To view the traffic impacts from projects, visit: https://511.alaska.gov • To learn more about the ongoing projects visit: dot.alaska.gov/construction Alaska DOT&PF's mission is to Keep Alaska Moving through service and infrastructure h Manager's Report Alaska Department of Transportation and Public Facilities 2023 Construction Project Overview PEV' DION AGENDA ITEM #11.A. KFRC VISITOR STATISTICS TOTAL 11027 11228 12499 9804 10444 10052 1130 0 3060 1566 Notes: * These are not comprehensive visitor numbers as they ONLY refer to those visitors who 'signed in'. Many do not. * Highlighted in Yellow includes but NOT all cruise ship visitors. * Numbers do not include meeting/reception attendees. *Mid March 2020 - Mid June 2022 Touch Tank Closed Due to COVID. *As of June 2022 Touch Tank Open Only on Thursdays and Fridays from 11-4:30. Borough Manager's Report Page 21 of 198 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 JAN 513 360 296 347 393 295 241 132 FEB 509 518 611 364 402 450 544 69 MAR 522 937 793 731 679 878 345 295 APR 907 909 950 740 720 615 381 MAY 1135 1135 2071 983 1304 1,245 689 JUN 1425 1538 1919 1123 1377 1325 124 JUL 1976 2047 1909 1844 1971 1809 1214 AUG 1816 1618 1850 1820 1696 1639 935 SEP 728 830 642 645 777 827 405 OCT 558 502 421 466 472 368 122 NOV 390 331 427 365 313 268 143 DEC 548 503 610 376 340 333 117 TOTAL 11027 11228 12499 9804 10444 10052 1130 0 3060 1566 Notes: * These are not comprehensive visitor numbers as they ONLY refer to those visitors who 'signed in'. Many do not. * Highlighted in Yellow includes but NOT all cruise ship visitors. * Numbers do not include meeting/reception attendees. *Mid March 2020 - Mid June 2022 Touch Tank Closed Due to COVID. *As of June 2022 Touch Tank Open Only on Thursdays and Fridays from 11-4:30. Borough Manager's Report Page 21 of 198 AGENDA ITEM #14.8.1. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The Alaska Department Of Environmental Conservation (ADEC) State Revolving Fund Loan Amendment To The Existing SRF Clean Water Fund Loan No. 505041 Allowing For The Increase And Combining Of The Loan Amounts Creating Loan No. 505071 For The Leachate Treatment Plant Upgrade And Stage 3 Landfill Closure Project In The Amount Of $6,162,265 ORIGINATOR: Dave Conrad, E&F Director/Admin Official RECOMMENDATION: Move to adopt Resolution No. FY2023-27 DISCUSSION: E/F staff have been working with the ADEC State Revolving Fund to explore the potential for State loan funding to help with the Leachate Treatment Plant Upgrade and the Stage 3 Landfill Cover projects. As part of the State Revolving Fund loan application process, a resolution authorizing the application for and acceptance of financial assistance must be adopted by the local governing body (city council or borough assembly). The resolution must: (1) authorize the SRF loan application process, and (2) authorize a designated representative of the local government to execute the loan agreement. The Borough was allowed to retain approximately $1.7 million of Loan# 505041 associated with Phase #3 of the Lateral Expansion Project. The State allowed the KIB to retain these funds understanding that additional work would be required to prefect the systems. This application is for an amendment to the original loan. It can be used for the Closure design and material cost as well as the Leachate Treatment Plant addition costs. Loan # 505071 would be a new loan which combines the remaining amount in Loan # 505041 ($1,700,000.00) and a new amount requested ($4,455,625.00) totaling $6,161,265.00 ALTERNATIVES: Take no action and refuse the loan. FISCAL IMPACT: $6,161,265.00 loan at 2.2775% for a thirty year term. OTHER INFORMATION: Kodiak Island Borough Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 22 of 198 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 AGENDA ITEM #14.6.1. KODIAK ISLAND BOROUGH RESOLUTION NO. FY2023-27 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH, AUTHORIZING THE BOROUGH MANAGER TO APPLY TO THE STATE OF ALASKA DEPARTMENT OF ENVIRONMENTAL CONSERVATION (ADEC) FOR THE AMENDMENT OF THE EXISTING ALASKA CLEAN WATER FUND LOAN NUMBER 505071 FOR THE LEACHATE TREATMENT PLANT UPGRADE AND THE STAGE 3 LANDFILL CLOSURE PROJECTS IN THE AMOUNT OF $6,162,265 WHEREAS, the Leachate Treatment Plant Upgrade and Landfill Closure project would include the following work: Leachate Treatment Plant Pretreatment Upgrade: A metal building addition is being added to the existing facility to house the new pretreatment equipment. This equipment includes an aeration tank and a lamella plate clarifier. Preparatory laboratory testing and geochemical modeling have shown that the calcium carbonate scaling can be reduced by introducing aeration to promote the precipitating of solids and driving off volatile compounds prior to the existing treatment process. Stage 3 Closure: An interim cover and final cover section, leading to eventual closure is planned for installation on the current top deck and side portion of the original landfill section. By ensuring that the rainwater is segregated and managed as stormwater results in reducing the amount of leachate requiring treatment. This should assist in the prevention of the leachate lagoon overflow issues seen during previous heavy rain events. WHEREAS, the Kodiak Island Borough seeks to obtain the necessary financial assistance for the project; and WHEREAS, the State of Alaska Department of Environmental Conservation (ADEC) is able to offer funding through the Alaska Clean Water Fund; and WHEREAS, the project currently is included on an Alaska Clean Water Fund project priority list for the current fiscal year; and WHEREAS, the loan is for $6,162,265.00 with a total finance charge of 2.2775 percent to be repaid over no more than a 30 year term, with a finance rate calculated pursuant to 18 AAC 76.080 (for a Clean Water loan) or 18 AAC 76.255 (for Drinking Water Loan); and WHEREAS, upon receiving the loan agreement document, Assembly authorization will be required by an ordinance to borrow the funds. Resolution No. FY2023-27 Page 1 of 2 Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 23 of 198 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 AGENDA ITEM #14.6.1. NOW, THEREFORE, BE IT RESOLVED that the Kodiak Island Borough Assembly authorizes the Borough Manager to apply to the State of Alaska, Department of Environmental Conservation (ADEC) for a loan in the amount of $6,162,265.00 from the Alaska Clean Water Fund for the project entitled Leachate Treatment Plant Upgrade and Landfill Stage 3 Closure. NOW, THEREFORE, BE IT FURTHER RESOLVED that the Kodiak Island Borough Assembly authorizes the Borough Manager to execute the loan agreement which will become a binding obligation in accordance with its terms when signed by both parties. The Borough Manager is authorized to represent the Kodiak Island Borough in carrying out the Borough's responsibilities under the loan agreement. The Borough Manager is authorized to delegate responsibility to appropriate Borough staff to carry out technical, financial, and administrative activities associated with the loan agreement. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF 2023 KODIAK ISLAND BOROUGH Scott Arndt, Mayor VOTES: Ayes: Noes: Resolution No. FY2023-27 ATTEST: Nova M. Javier, MMC, Borough Clerk Page 2 of 2 Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 24 of 198 May 8, 2023 THE S'FXI' l; °'ALAS -KA C;U\fL•'RN0R 4i1K1: DUNI.EAVY Aimee Williams Borough Manager Kodiak Island Borough 710 Mill Bay Road Kodiak, Alaska 99615 AGENDA ITEM #14.8.1. Department of Environmental Conservation DIVISION OF WA'1'1'1( P.O. Box 111800 Juneau, Alaska 99811-1800 Main- x07.465.6594 Fox. 907.465.5177 Re: Loan Agreement No. 505071 for Leachate Treatment Plant and Stage 3 Landfill Closure (ACWF No. 505071) Dear Mrs. Williams: Enclosed for signature is the loan agreement in the amount of $6,162,265 for the Leachate Treatment Plant and Stage 3 Landfill Closure (Alaska Clean Water Fund No. 505071). The finance charge for this loan is 2.2775 percent. Please return a copy of the fully signed loan agreement to dec.facilities.grants.loans(&,alaska.gov or mail a hard copy to the address identified below. The signed original agreement should be retained for your records. Alaska Department of Environmental Conservation Division of Water Attn: Grants and Contracts 555 Cordova Street, 4`h Floor Anchorage, Alaska 99501 This loan is not effective, and no disbursements will be made, until the Department has received a copy of the fully signed agreement. If you have any questions regarding the loan agreement you may contact Young Ha, Program Manager, at 907-269-7544 or Josh Alvey, Project Engineer, at 907-269- 1065. Sincerel , Randy Bates Director Enclosure: ACWF No. 505071 Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 25 of 198 AGENDA ITEM #14.8.1. Clean Water State Revolving Fund Loan Agreement No. 505071 Between State of Alaska Department of Environmental Conservation Division of Water State Revolving Fund Program VVT:I Kodiak Island Borough Leachate Treatment Plant and Stage 3 Landfill Closure Loan Amount $6,162,265 Finance Charge 2.2775% Term 30 years Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 26 of 198 AGENDA ITEM #14.6.1. State of, Vaska Department of Environmental Conservation Table of Contents Article1. Loan Terms.....................................................................................................................................3 1.01 Borrower Information...................................................................................................................3 1.02 Project Description........................................................................................................................3 1.03 Loan Amount...................................................................................................................................3 1.04 Loan Term........................................................................................................................................3 1.05 Finance Charge...............................................................................................................................3 Article 2. General Terms and Conditions.................................................................................................4 2.01 Accounting Practices.....................................................................................................................4 2.02 Timely Use of Funds.....................................................................................................................4 2.03 Disbursement of Funds................................................................................................................4 2.04 Loan Repayment............................................................................................................................5 2.05 Late Payment Fee...........................................................................................................................6 2.06 Loan Default....................................................................................................................................7 2.07 Notification......................................................................................................................................7 2.08 Insurance..........................................................................................................................................7 2.09 Environmental Review..................................................................................................................8 2.10 Archaeological and Historical Preservation ...........................................................................8 2.11 Cost and Effectiveness Analysis.................................................................................................9 2.12 Fiscal Sustainability Plan.............................................................................................................9 2.13 Site Access......................................................................................................................................10 2.14 Construction...................................................................................................................................10 2.15 Compliance with Laws, Regulations, Etc.............................................................................11 2.16 Project Completion......................................................................................................................14 2.17 Amendments and Modifications..............................................................................................15 2.18 Disputes..........................................................................................................................................15 2.19 Termination...................................................................................................................................16 2.20 Indemnification............................................................................................................................16 Article3. Definitions....................................................................................................................................17 Article4. Signatures......................................................................................................................................18 Exhibit "A" — List of Federal Laws and Authorities..........................................................................20 ACWF #303071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 27 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 3 of 21 Article 1. Loan Terms This loan agreement ("Agreement") is made and entered into as of the date of final signature by the Alaska Department of Environmental Conservation ("Department") and the Kodiak Island Borough ("Borrower") as identified in Article 5, and continues in full force and effect until the final day of the Agreement Period. This Agreement is made subject to, and conditional upon, the availability of funds. 1.01 Borrower Information Borrower Name: Borrower Mailing Address: Name of Authorized Signatory: Resolution Number: 1.02 Project Description Kodiak Island Borough 710 NO Bay Road, Kodiak, AK 99615 Aimee Williams FY2023-10 The Borrower shall use this loan to design and construct a new building and pre-treatment system for landfill leachate. The Borrower shall also use this loan to generate and place the interim and final cover on the landfill. 1.03 Loan Amount $6,162,265 1.04 Loan Term 30 years 1.05 Finance Charge Interest Rate: 1.7775% Fee: 0.5% Total Finance Charge: 2.2775% ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 28 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 4 of 21 Article 2. General Terms and Conditions The Borrower shall comply with all applicable federal, state and local laws, requirements, and ordinances for the planning, design, construction, implementation, and administration of the Project and this Agreement, including but not limited to those identified in the General Terms and Conditions and Attachments. 2.01 Accounting Practices The Borrower shall separately account for all monies received from the Alaska Clean Water Fund and shall maintain project accounts in accordance with generally accepted governmental accounting principles. The Department shall have the right to audit Borrower's records related to the Project. 2.02 Timely Use of Funds a. Concurrent with the execution and delivery of this Agreement, or as soon thereafter as practicable, the Borrower shall take all steps necessary to complete the Project in a timely manner in accordance with all applicable loan conditions. b. The Department will, in its discretion, revoke this Agreement if the Borrower has not initiated the Project within one year after signing the Agreement. c. If no Disbursement Request is made within the two-year period, the Department may take action to recall the loan. 2.03 Disbursement of Funds Subject to the terms and conditions of this Agreement, the eligible project costs less other funding sources will be disbursed by the Department upon receipt and approval of Disbursement Requests and Progress Status Updates. The Borrower shall submit Disbursement Requests and Progress Status Updates to the Department via the Division of Water's Online Application System (OASys). OASys may be accessed at the following link: https://dec.alaska.gov/water/oasys_asi2x. a. Disbursement Requests including Progress Status Updates must be submitted to the Department on a quarterly basis, within 30 days following the end of each quarter. b. Should the Borrower fail to submit the quarterly Disbursement Requests and Progress Status Updates as required, the Department will not process subsequent Disbursement Requests until all outstanding quarterly report(s) are received. c. Departmental approvals required by this Agreement will not be unreasonably withheld. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 29 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 5 of 21 d. The Department will disburse funds only as necessary to complete the Project. Any funds remaining after completion of the Project will remain in the Alaska Clean Water Fund. e. Borrower shall provide the Department with written evidence of materials and labor furnished to and performed upon the Project and such receipts of the payment of the same, releases, satisfactions and other signed statements and forms as the Department may reasonably require. f. The Department may at any time review and audit requests for disbursement and make adjustments for, among other things, ineligible expenditures, mathematical errors, items not built or bought, unacceptable work and other discrepancies. 2.04 Loan Repayment a. The Borrower shall repay the principal amount and the finance charges on all cash disbursements made to the Borrower according to the repayment schedule. The repayment schedule will be prepared by the Department and confirmed by the Borrower, and will provide that: The Borrower shall pay a finance charge of 2.2775% on each disbursement. The finance charge is comprised of a fee of 0.5% on the total loan disbursed, plus the interest rate of 1.7775%. Accrual of the finance charge will begin one year after the date of the first disbursement to the Borrower. ii. The Borrower shall pay back the loan amount within 30 years from initiation of repayment. Repayment of the loan will be made with either equal annual principal payments plus the finance charge or equal annual total payments including the finance charge. Other repayment methods may be negotiated with the Department. Payments shall be applied first to any costs or charges incurred by the Department, outstanding interest, and, finally, to principal. iii. The first repayment is due one year following substantial completion and Initiation of Operation of the Project. b. The Borrower hereby grants to the Department a security interest in and irrevocably pledges its Net Operating Revenues of the Borrower's wastewater system to secure payment of and to pay the amounts due under this Loan Agreement. The Net Operating Revenues so pledged and hereafter received by the Borrower shall immediately be subject to the lien of such pledge without physical delivery or further act, and the lien of the pledge shall be superior to all other claims and liens whatsoever, to the fullest extent permitted by law. The Borrower represents and warrants that the pledge of its Net Operating Revenues hereby made by the Borrower complies with, and shall be valid and binding from the date of this Agreement. The Borrower covenants with the Department and any assignee of this Agreement that, except as otherwise expressly provided herein, the Borrower shall not issue any other obligations which have a pledge or lien on its Net ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 30 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 6 of 21 Operating Revenues superior to or on a parity with the pledge herein granted without the written permission of the Department. This Loan is a parity obligation with all other State Revolving Fund (SRF) loans between the Department and the Borrower. c. The Borrower represents and warrants to the Department that the Borrower has not pledged revenues for the repayment of this Loan that have been previously pledged or encumbered, unless specifically set forth in the Borrower's Approved Application. The Net Operating Revenues pledged in this Loan Agreement for repayment of this Loan and each separate source of revenue are specifically identified and described in the Borrower's Approved Application. d. If the Borrower's Net Operating Revenues are insufficient to meet any loan payment to the Department when due, the Borrower shall pay the deficiency in its loan payment from any legally available funds of the Borrower. Repayment of the Loan shall not be a direct and general obligation of the Borrower. e. If the Project Facility is damaged or destroyed prior to completion of the Agreement Period, the Borrower is liable to the Department for all amounts due under this Agreement. 2.05 Late Payment Fee The Borrower shall be subject to a late charge for any repayment that is delinquent by more than 30 days, in accordance with the following conditions. a. If the Borrower is in good standing with the Department and has no late payments on any loans within the last five years: i. And a payment is more than two months late a 1% charge will be applied against the outstanding amount due; ii. And a payment is more than three months late a 3% charge will be applied against the outstanding amount due; iii. And a payment is more than four months late a 5% charge will be applied against the outstanding amount due. b. If the Borrower has had late loan payments in the last five years. And a payment is more than one month late a 1% charge will be applied against the outstanding amount due; ii. And a payment is more than two months late a 3% charge will be applied against the outstanding amount due; iii. And a payment is more than three months late a 5% charge will be applied against the outstanding amount due. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 31 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 7 of 21 c. Additionally, interest on the unpaid balance will continue to accrue at the interest rate established in Section 1.05 and must be paid in addition to the late charge. Payments in arrears when the 5% late charge is assessed will be referred to the Alaska Department of Law for collection. 2.06 Loan Default The Borrower shall be in default, if a loan repayment has not been made within 90 days of the due date, as determined by the repayment schedule prepared by the Department and provided to the Borrower. The provisions of AS 37.15.575 relating to state aid interception apply to the loan made under this Agreement. 2.07 Notification Any disbursement or repayment made by the Department or Borrower under this Agreement shall be delivered by electronic transfer or by registered or certified mail. a. In order to submit repayments electronically, the Borrower must submit a request to the following email: dec.adec.userfeesnalaska.gov to initiate the process and complete required forms. b. Any repayment addressed to the Department will be sent to: Alaska Department of Environmental Conservation Division of Administrative Services Financial Services PO Box 11800 Juneau, AK 99811-1800 c. Any disbursement addressed to the Borrower will be sent to: Aimee Williams Kodiak Island Borough 710 Mill Bay Rd. Kodiak, AK 99615 2.08 Insurance a. If applicable, until the Project is completed by the Borrower, the Borrower (or at the option of the Borrower, the contractor) shall maintain insurance for the loss of the Project Facility for the benefit of the Department, the Borrower and the prime contractor, and all subcontractors, as their interests in the Project may appear. The Borrower shall insure the Facility against loss or damage in an amount at least equal to the Allowable Project Cost specified in Article 4(e). ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 32 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 8 of 21 b. If applicable, an insurance policy issued pursuant to Section 2.17 must be written or endorsed to make losses payable to the Department and the Borrower as their interests may appear. The interests of the Department are limited to the unpaid principal balance of the loan and any finance charge and penalties accrued as of the date such loan may be paid in full as a result of any insurance payoff, following destruction or damage to the Project Facility. c. In the event the Borrower fails to maintain the full insurance coverage required by this Agreement, the Department may take out the required policies of insurance and pay the premiums. All amounts so advanced by the Department will become an additional obligation of the Borrower to the Department. d. The Borrower shall require its contractors and subcontractors to maintain workers compensation, commercial general liability, property damage, and vehicle liability insurance. Until the Project is complete, the Borrower (or at the option of the Borrower, the contractor) shall maintain insurance for the loss of the facility for the benefit of the Department, the Borrower, the prime contractor, and all subcontractors, as their interests in the Project may appear. 2.09 Environmental Review Prior to initiating the Project, the Borrower shall consult with the Department to determine the required level of environmental review. The Department will notify the Borrower of the type of environmental documentation that will be required, if any. The Borrower shall complete an environmental review in accordance with the State Environmental Review Process (SERP), and in compliance with state and federal environmental laws prior to any ground disturbing or construction activities conducted as part of this Project. Disbursement Requests for costs related to construction activities will not be accepted until the SERP review has been completed. Any ground disturbing or construction activities that occur prior to the notification to the Borrower, by the Department, that Department's decision has been finalized are ineligible for reimbursement. Any mitigation measures identified through the environmental review shall be fully implemented by the Borrower. An environmental determination is valid for five years. Any activities occurring more than five years following the original environmental determination must undergo an additional review. 2.10 Archaeological and Historical Preservation If historical or cultural artifacts are discovered during the Project, the Borrower shall immediately stop construction and implement reasonable measures to protect the discovery site from further disturbance; take reasonable steps to ensure confidentiality of the discovery site, restrict access to the site; and notify the concerned tribe's cultural staff or committee, ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 33 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 9 of 21 the Department, and the State of Alaska's Historical Preservation Officer. If human remains are uncovered, the Borrower shall immediately report the presence and location of the remains to law enforcement, the concerned tribe's cultural staff or committee, and the Department. 2.11 Cost and Effectiveness Analysis Under the Federal Water Pollution Control Act section 602(b)(13), the Borrower shall certify that they have conducted studies and evaluations for determining the cost and effectiveness of the Project. The cost and effectiveness analysis at minimum requires: a. the study and evaluation of the cost and effectiveness of the processes, materials, techniques, and technologies for carrying out the proposed Project or activity for which assistance is sought under this title; and b. the selection, to the maximum extent practicable, of a Project or activity that maximizes the potential for efficient water use, reuse, recapture, and conservation, and energy conservation, taking into account: the cost of constructing the Project or activity; the cost of operating and maintaining the Project or activity over the life of the Project or activity; and, the cost of replacing the Project or activity. c. Certification shall be provided to the Department by the Borrower before proceeding with final design or construction. The Borrower must use the certification form supplied by the Department to ensure compliance with this requirement. 2.12 Fiscal Sustainability Plan a. The Borrower shall, under amendments to the Federal Water Pollution Control Act, under Section 603(d)(1)(E), have a Fiscal Sustainability Plan (FSP) that covers the funded Project and closely associated components in place by the time of submission of the final disbursement request. b. A FSP is a living document that is regularly reviewed, revised, expanded, and implemented as an integral part of the operation and management of the system. The plan, at a minimum, shall include the following: i. An inventory of critical assets that are a part of the treatment works; ii. An evaluation of the condition and performance of inventoried assets or asset groupings; iii. A certification that the Borrower has evaluated and will be implementing water and energy conservation efforts as part of the plan; and iv. A plan for maintaining, repairing, and, as necessary, replacing the treatment works and a plan for funding such activities. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 34 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 10 of 21 c. The Borrower shall certify, on a Department supplied form, that they have developed and are implementing a FSP. Department specific FSP development criteria may either be obtained through the contact information given under Article 2.09 of this Agreement, or through the Department's web site at the following web address: htip: / /dec.alaska.gov/water/technical-assistance-and-financing/state-revolving= fund /guidance -and -form s 2.13 Site Access The Department has the right, at all reasonable times, to enter the Project Site, for the purpose of inspecting the Project and Project Facility. 2.14 Construction a. With the exception of land easements, all real estate and personal property constituting the Project Site and the Project must belong to the Borrower. b. The Borrower shall not begin construction until the Project has received an Approval to Construct (ATC), if one is required. If an ATC is not required by the Department's Engineering Support and Plan Review (FSPR) Program, the Borrower shall provide a statement from ESPR to that effect. i. In its approvals, the Department may specify changes or conditions to the plans and specifications. ii. The Department must approve any subsequent changes to, or deviations from, approved plans. c. If an ATC as described in (b) above is not required, the Borrower shall not begin construction until the plans and specifications have been reviewed and approved by the assigned State Revolving Fund Program engineer. d. Any construction contract estimated to equal or exceed $100,000 shall be awarded through a competitive bidding process and any construction contract estimated to be less than $100,000 may be negotiated if the Department approves the solicitation and negotiation procedures. e. All construction contracts and contractors' estimate forms shall be prepared so that materials and equipment may be readily itemized as to eligible project costs and non - eligible costs. f. Any change in a construction contract that will alter the contract specifications, time, price, or will substantially modify the proposed treatment process shall be submitted to the Department for approval. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 35 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 11 of 21 g. When applicable, the Borrower shall require each construction contractor to furnish a performance and payment bond in an amount at least equal to 100 percent of the contract price. h. Construction of the Project shall conform to applicable federal, state, and local laws, ordinances, and regulations. i. The Borrower shall proceed expeditiously and complete the Project in accordance with the Approved Application, project schedule, surveys, plans, profiles, cross-sections, specifications, and amendments. 2.15 Compliance with Laws, Regulations, Etc. The Borrower shall comply with, and require its contractors and subcontractors to comply with, all applicable federal and state laws, rules, guidelines, regulations, and requirements to include, but not limited to, the following: a. The "List of Federal Laws and Authorities (Federal `Cross -Cutting' Authorities)" as identified in Exhibit "A" and made a part hereof. b. Lobbying No portion of the loan amount may be used for lobbying or propaganda purposes as prohibited by 18 U.S.C. Section 1913 or Section 607(a) of Public Law 96-74. c. Davis -Bacon Act For construction, alteration, and repair of treatment works, the Borrower shall ensure that contract wages paid are the higher of the State or Federal wage rate on a classification by classification basis for the construction of the Project. Both prevailing wage rates established for the locality by the Alaska Department of Labor under AS 36.05.010, and Federal standards in accordance with 40 U.S.C. Subtitle II Part A Subchapter IV (commonly referred to as the "Davis Bacon Act") apply. Laborers and mechanics employed by contractors and subcontractors shall be paid wages not less often than once a week and at rates not less than those prevailing on projects of a character similar in the locality as determined by the Secretary of Labor. The Borrower shall obtain the wage determination for the area in which the project is located prior to issuing requests for bids, proposals, quotes or other methods for soliciting contracts (solicitation) less than 10 days before posting. Wages are locked -in at bid opening if awarded within 90 days. Wages must be updated if contract award is more than 90 days after bid opening. Once a Davis - Bacon wage rate has been locked, it stays in effect for the duration of the project. These wage determinations shall be incorporated into solicitations and any subsequent contracts. In addition, the wage determination and the Davis -Bacon poster (WH -1321) shall be posted at all times by the contractor or subcontractors ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 36 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 12 of 21 at the site of the work in a prominent and accessible place where it can be easily seen by the workers. ii. The Borrower shall ensure that the required EPA contract language regarding Davis -Bacon Wages is in all contracts and sub -contracts in excess of $2,000. Borrower shall ensure no contracts are awarded to contractors excluded from federal contracts. iii. The Borrower shall periodically interview 10% of the work force entitled to Davis -Bacon prevailing wages to verify that contractors or subcontractors are paying the appropriate wage rates. Borrowers shall immediately conduct interviews in response to an alleged violation of the prevailing wage requirements. As provided in 29 CFR 5.6(a)(5), all interviews must be conducted in confidence. The Borrower must use Standard Form 1445 or equivalent documentation to memorialize the interviews. iv. The Borrower shall periodically conduct spot checks of a representative sample of weekly payroll data to verify that contractors or subcontractors are paying the appropriate wage rates. In addition, during the examinations, the Borrower shall verify evidence of fringe benefit plans and payments thereunder by contractors and subcontractors who claim credit for fringe benefit contributions. The Borrower shall maintain records sufficient to document compliance with the Davis -Bacon Act, and make such records available for review upon request. V. In addition, the Borrower shall consult with the Department on any required contract or bid documents to ensure that appropriate federal "Davis Bacon Act" language and material is included in the documentation. d. Title I — Employment of the Americans with Disabilities Act of 1990 When applicable, the Borrower shall comply with Title I -Employment of the Americans with Disabilities Act of 1990 (P.L. 101-336) and in accordance with Title I of that Act, shall not discriminate against a qualified individual with a disability because of the disability of such individual in regard to job application procedures, the hiring, advancement, or discharge of employees, employee compensation, job training, and other terms, conditions, and privileges of employment. e. Title II -Public Services of the Americans with Disabilities Act of 1990 When applicable, the Borrower shall comply with Title II -Public Services of the Americans with Disabilities Act of 1990 (P.L. 101-336) and in accordance with Title II of the Act, no qualified individual with a disability shall, by reason of such disability, be excluded from participation in or be denied the benefits of the services, programs, or activities of a public entity, or be subjected to discrimination by any such entity. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 37 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 13 of 21 £ Title II, Part 35, Section 35.151 of the Americans with Disabilities Act "New Construction and Alterations" When applicable, the Borrower shall comply with Title Il, Part 35, Section 35.151 of the Americans with Disabilities Act "New Construction and Alterations." i. Design and construction: Each facility or part of a facility constructed by, on behalf of, or for the use of a public entity shall be designed and constructed in such manner that the facility or part of the facility is readily accessible to and usable by individuals with disabilities, if the construction was commenced after January 26, 1992. ii. Alteration: Each facility or part of a facility altered by, on behalf, of or for the use of a public entity in a manner that affects or could affect the usability of the facility or part of the facility shall, to the maximum extent feasible, be altered in such manner that the altered portion of the facility is readily accessible to and usable by individuals with disabilities, if the alteration was commenced after January 26, 1992. iii. Accessibility standards: Design, construction or alteration of facilities in conformance with the Uniform Federal Accessibility Standards (UFAS) (Appendix A to 41 CRF part 101-19.6) or with the Americans with Disabilities Act Accessibility Guidelines for Buildings and Facilities (ADAAG) (Appendix A to 28 CFR Part 36) shall be deemed to comply with the requirements of this section with respect to those facilities, except that the elevator exemption contained at section 4.1.3(5) and section 4.1.5(1)0) of ADAAG shall not apply. g. Title III, Part 36, Section 36.401 of the Americans with Disabilities Act "New Construction" When applicable, the Borrower shall comply with Title III, Part 36, Section 36.401 of the Americans with Disabilities Act "New Construction." Except as provided in paragraph (b) and (c) of the Act, discrimination for purposes of this part includes a failure to design and construct facilities for first occupancy after January 26, 1993, that are readily accessible to and usable by individuals with disabilities. h. Title III, Part 36, Section 36.402 of the Americans with Disabilities Act "Alterations" When applicable, the Borrower shall comply with Title III, Part 36, Section 36.402 of the Americans with Disabilities Act "Alterations." i. General: Any alteration to a place of public accommodation or a commercial facility, after January 26, 1992, shall be made so as to ensure that, to the maximum extent feasible, the altered portions of the facility are readily accessible to and usable by individuals with disabilities, including individuals who use wheelchairs. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 38 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 14 of 21 ii. Alteration: An alteration is a change to a place of public accommodation or a commercial facility that affects or could affect the usability of the building or facility or any part thereof. i. 2 CFR Part 180, Responsibilities of Participants Regarding Transactions The Borrower shall fully comply with Subpart C of 2 CFR Part 180, entitled "Responsibilities of Participants Regarding Transactions." The Borrower is responsible for ensuring that any lower tier covered transaction, as described in Subpart B of 2 CFR Part 180, entitled "Covered Transactions," includes a term or condition requiring compliance with Subpart C. The Borrower is responsible for further requiring the inclusion of a similar term or condition in any subsequent lower tier covered transactions. The Borrower acknowledges that failing to disclose the information required under 2 CFR Part 180 may result in the delay or negation of this assistance Agreement, or pursuance of legal remedies, including suspension and debarment. j. American Iron and Steel Per Section 608 of the Clean Water Act, none of the funds made available to the Borrower shall be used for a project for the construction, alteration, maintenance, or repair of a treatment works unless all of the iron and steel products used in the project are produced in the United States. The Borrower may request a waiver to this requirements if- i. £ i. It is inconsistent with the public interest; ii. Iron and steel products that are not produced in the United States in sufficient and reasonably available quantities and of a satisfactory quality; or iii. Inclusion of iron and steel products produced in the United States that will increase the cost of the overall Project by more than 25 percent. Waiver requests shall be submitted to the Department by the Borrower; the Department will then forward the request to the Environmental Protection Agency (EPA) for consideration. EPA will make a copy of the request, and information available to the Administrator concerning the request, available to the public on an EPA website for at least fifteen days for informal public input prior to making a finding. 2.16 Project Completion a. Upon completion of the Project, the Borrower shall provide a statement to the Department of the project final costs by category of expenditure, including but not limited to costs for administration, design, construction engineering, construction and equipment. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 39 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 15 of 21 b. Prior to initiation of operations, the Borrower shall submit to the Department the following: i. Criteria for project performance. ii. An adopted sewer use ordinance and a user charge. c. Upon substantial completion of the Project, the Borrower shall initiate operation of the Project Facility and immediately notify the Department in writing of Initiation of Operation. If construction is complete except for minor items, and the facility is operating, but the Borrower has not sent a notice of Initiation of Operation, the Department will, in its discretion, assign an Initiation of Operations date. d. For any Project that requires an Approval to Construct from the Department, the Borrower must obtain a Final Approval to Operate. e. Upon Initiation of Operation, the Borrower shall certify that the Project Facility is and will be operated by sufficiently qualified operating personnel certified at the system classification level by the State of Alaska. f. Within one year of the initiation of operation, the Borrower shall: i. Be subject to a final inspection by the Department; ii. Submit to the Department a manual for operations and maintenance of the Project Facility for Department approval; iii. Submit to the Department a Project Performance Certification certifying that the facility is or is not performing up to design standards. g. Nothing contained in this Agreement shall be construed as an obligation or pledge of the Borrower to appropriate or expend general funds and general revenues of the Borrower to operate or maintain the Project Facility. 2.17 Amendments and Modifications This Agreement may only be modified or amended in writing and executed by the authorized representatives of all parties to this Agreement. 2.18 Disputes The Borrower shall raise any concerns or issues it may have regarding the Project with the Department promptly and prior to project completion. If those concerns or issues are not satisfactorily resolved, the Borrower shall promptly give written notice to the Department with a detailed description of the continuing concerns or issues. Jurisdiction and venue for any legal dispute shall be in the Superior Court for the State of Alaska, Third Judicial District at Anchorage, and in no other court or location. In the event of a legal dispute, both parties ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 40 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 16 of 21 knowingly and voluntarily waive their right to trial by jury (including any advisory jury) and elect to have the dispute tried only to a judge. In the event of litigation, the prevailing party shall be entitled to an award of its reasonable, actual attorney's fees and costs of litigation. Each party has had an opportunity to review this Agreement with legal counsel of its choosing (or waived such opportunity), therefore this Agreement shall not be interpreted in favor of either party. This Agreement shall be governed by the laws of the State of Alaska. 2.19 Termination The Department may cancel all or any part of this Agreement if- a. £a. Any representation or other statement made by the Borrower to the Department in connection with its application for a loan from the Alaska Clean Water Fund is incorrect or incomplete in any material respect; b. The Borrower has violated commitments made in the Approved Application and supporting documents, has not adhered to the regulations of the Alaska Clean Water Fund (18 AAC 76), has violated any of the terms of this Agreement; or c. The financial position of the Borrower has, in the opinion of the Department, suffered a materially adverse change. 2.20 Indemnification The Borrower shall defend with counsel of the Department's choosing, indemnify, and hold harmless the Department and the State of Alaska, and their agents, servants, contractors, and employees, from and against any and all claims, demands, causes of action, actions, and liabilities arising out of, or in any way connected with this funding or the Project for which the funding is made, howsoever caused, except to the extent that such claims, demands, causes of action, actions or liabilities are the proximate result of the sole negligence or willful misconduct of employees or agents of the Department or the State of Alaska. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 41 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 17 of 21 Article3. Definitions Except where the context clearly indicates otherwise, terms used in this Agreement will have the meaning ascribed to them in this section. a. "Approved Application" means the application submitted to the Department on March 30, 2023, together with all attachments and supporting documentation, as approved by the Department. b. "Finance Charge" means 2.2775 percent per annum. c. "Agreement Period" means the time period commencing on the date this Agreement is signed by the Department's Finance Officer and terminating on the date the Borrower repays the loan in full. d. "Subsidy" means principal forgiveness awarded under this Agreement. e. "Eligible Project Costs" include the following costs disbursed from the Alaska Clean Water Fund, estimated to not exceed $6,162,265 for demolition, construction, engineering, machinery, furnishings, equipment, surveys, plans, estimates, specifications, necessary insurance, financial and environmental investigations, laboratory testing, resident engineering and inspection fees, force account, legal expenses, and any other necessary miscellaneous expenditures, minus the amount of any grant applicable to foregoing costs. f. "Initiation of Operation" means the date of which the project or project facility begins operating for the purposes for which it was planned, designed, or built. g. "Iron and Steel Products" means the following products are primarily of iron and steel: lined or unlined pipes and fittings, manhole covers and other municipal castings, hydrants, tanks, flanges, pipe clamps, and restraints, vales, structural steel, reinforced precast concrete, construction materials. h. "Net Operating Revenues" means revenues of Borrower's system after payment of operation and maintenance costs of the system. i. "Project" means the activities described in Article 1.02. j. "Project Facility" means wastewater treatment plant, collection system, or related facilities in which the Project activities are occurring. k. "Project Site" means the location at which the Project activities are occurring. ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 42 of 198 AGENDA ITEM #14.6.1. State oEAlaska Department of linvironmenta] Conservation Clean Water State Revolving Fund page 18 of 21 Article 4. Signatures This Agreement is binding upon the parties specified below, and to any person, office, or board succeeding either of the parties. This Agreement may not be assigned by the Borrower without written consent of the Department. Nothing in this Agreement, whether or not accepted, may be deemed to constitute a contractual obligation on the part of the Department until the Agreement is signed by ali parties. Alaska Department of Environmental Conservation By: /&� � Brook Larson Acting Finance Officer STATE OF ALASKA OFFICIAL SEAL Division of Administrative Services Claire Fishwick NOTARY PUBLIC ACKNOWLEDGEMENT My Commission Expires With Office STATE OF ALASKA First judicial District The foregoing instrument was acknowledged before me this •.Oday of, 2023 Notary Public, St of Alaska My commission expires: Alaska DepartmeTI-S vironmental Conservation By: Randy Bates, Director Division of Water ACKNOWLEDGEMENT STATE OF ALASKA First judicial District STATE OF ALASKA OFFICIAL SEAL Claire Fishwick .: + NOTARY PUBLIC My Commission Expires With Office The foregoing instrument was acknowledged before me this day of , 2023 ZL a L - Notary Public, of Alaska My commission expires: AC\VF 4505071 Kodiak Island Borough Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreemem Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 43 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 19 of 21 Kodiak Island Borough By: Aimee Williams Borough Manager ACKNOWLEDGEMENT STATE OF ALASKA Third Judicial District The foregoing instrument was acknowledged before me this day of 12023 Notary Public, State of Alaska My commission expires: ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 44 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 20 of 21 Exhibit "A" — List of Federal Laws and Authorities (FEDERAL. CROSS -CUTTING AUTHORITIES) Environmental and Cultural Authorities: • Archeological and Historic Preservation Act of 1974, Public Law 93-291 • Archeological Resources Protection Act, Public Law 96-95 as amended • Bald and Golden Eagle Protection Act, 16 U.S.C. 668-668c • Clean Air Act, Public Law 95-95, as amended • Clean Water Act, Public Law 92-50, as amended • Coastal Barriers Resources Act, Public Law 97-348 • Coastal Zone Management Act of 1972, Public Law 92-583, as amended • Consultation and Coordination with Indian Tribal Governments, Executive Order 13175 • Endangered Species Act, Public Law 93-2015 as amended • Environmental justice, Executive Order 12898 • Essential Fish Habitat Consultation Process under the Magnuson -Stevens Fishery Conservation and Management Act, Public Law 94-265, as amended • Farmland Protection Policy Act, Public Law 97-98 • Fish and Wildlife Coordination Act, Public Law 85-624, as amended • Floodplain Management, Executive Order 11988, as amended by Executive Order 13690 • Marine Mammal Protection Act, 16 U.S.C. 1361 • Migratory Bird Treaty Act, 16 U.S.C. 703 • National Historic Preservation Act of 1966, Public Law 89-665 • Native American Graves Protection and Repatriation Act, Public Law 101-601 • Protection and Enhancement of the Cultural Environment, Executive Order 11593 • Protection of Wetlands, Executive Order 11990, as amended by Executive Order 12608 • Rivers and Harbors Act, 33 U.S.C. 403 • Safe Drinking Water Act, Public Law 93-523, as amended • Wild and Scenic Rivers Act, Public Law 90-542 Social Policy Authorities: • Age Discrimination Act of 1975, Public Law 94-135 • Title VI of the Civil Rights Act of 1964, Public Law 88-352 • Section 13 of the Federal Water Pollution Control Act Amendments of 1972, Public Law 92- 500 (the Clean Water Act) • Section 504 of the Rehabilitation Act of 1973, Public Law 93-112 • Equal Employment Opportunity, Executive Order 11246 • Disadvantage Business Enterprise Provisions o Promoting the Use of Small, Minority, and Women -owned Businesses, Executive Orders 11625, 12138, and 12432 o Section 129 of the Small Business Administration Reauthorization and Amendment Act of 1988, Public Law 100-590 o Department of Veterans Affairs and Housing and Urban Development, and Independent Agencies appropriations Act of 1993, Public Law 102-389 ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 45 of 198 AGENDA ITEM #14.8.1. State of Alaska Department of Environmental Conservation Clean Water State Revolving Fund Page 21 of 21 Economic Authorities: • Procurement Prohibitions Under Section 306 of the Clean Air Act and Section 508 of the Clean Water Act, included Executive Order 11738, Administration of the Clean Water Act with Respect to Federal Contracts, Grants, or Loans • Demonstration Cities and Metropolitan Development Act of 1996, Public Law 89-754 as amended Miscellaneous Authority: • Debarment and Suspension, Executive Order 12549 • Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Public Law 91-646 as amended • Preservation of Open Competition and Government Neutrality Towards Government contractors' Labor Relations on Federally Funded Constructed Projects, Executive Order 13202, as amended by Executive Order 13208 • Prohibition Against Sex Discrimination Under the Federal Water Pollution Control Act, Section 13 of Public Law 92-500 • 40 CFR Part 34, New Restrictions on Lobbying ACWF #505071 Kodiak Island Borough — Leachate Treatment Plant and Stage 3 Landfill Closure Loan Agreement Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 46 of 198 AGENDA ITEM #14.6.1. X15 ' ALASKA CLEAN WATER FUND Tracking Number:ACWFLA-0326 (Internal Use Only) APPLICATION FORM - General Information Project Title: Leachate Treatment Plant Unarade/Stage 3 closure General Project Location: 1263 MprlRd, Kodiak, AK 99615 Project Priority List: ✓ Latitude: 57.814167 Longitude: -152.408611 Community Name: Kodiak Island Borough This Is: New Construction f Upgrades Design/Study Material/Equipment Project Type: .f Wastewater Treatment Collection System Discharge System Stormwater System Water Quality Enhancement ,/ Solid Waste Community Pop.: 12900 Population Served: 12310 DUNS: Kodiak Island Borough Population served by project: 12310 Project Description Leachate Treatment Plant Laboratory testing and geochemcial modeling have shown that the calcium carbonate scaling can be reduced by inducing precipitation to occur before the treatment process through aeration of the leachate. Aeration will occur in a tank downstream of the existing influent screens and a lamella plate clarifier will be inserted into the treatment process downstream of the new aeration tank and upstream of the existing bioreactors. Precipitated solids, formed in the aeration tank, will be settled in the lamella plate clarifier while the softened leachate will then be pumped to the MBRs. The precipitated solids will be pumped to the existing waste activated sludge (WAS) storage tank and will be dewatered with the WAS along wit the existing dewatering equipment. The goal is to remove calcium carbonate from the leachate upstream of the bioreactors, so that the leachate entering the process will no longer be chemically favorable for scaling and thereby protect the process and process equipment. Stage 3 Closure: The Stage 3 Closure includes a section of final cover on the west side of the landfill and an interim cover on a substantial portion of the landfill top deck, In a decade or so , the KIB intends to place additional fill on the top deck of the landfill to reach their final permitted elevation. For this to occur the interim liner will need to be removed The purpo�e of the StaQe 3 c1nmire % to reducp the volume of eachate that nepris to he mangQed throtjQh the nns to e2chate treatment plant Project Contacts Signatory Official: Contact Name: Dave Conrad Title: Engineering & Facilities Director Organization Name: Kodiak Island Borough 710 Mill Bay Road Kodiak AK 99615 Contact Address City State Zip Phone: 9074869340 Phone (Cell): Fax: Email Address: rlrnnrarl4knrliakak i is Financial Contact: Contact Name: Dora Cross Title: Finnnra Dirartnr Organization Name: Knrliak I. -band Rnrnligh 710 Mill Bay Road Kodiak AK 99615 Contact Address City State Zip Phone: 9074869190 Phone (Cell): Fax: Email Address: dcrass@nmail cam Application Preparer: Contact Name: Jena R Hassinger Title: Solid Waste Manager / Environmental Specia Organization Name: Kodiak Island Borough 710 Mill Bay Road Kodiak AK 99615 Contact Address City State Zip Phone: 90748893413 Phone (Cell): Fax: Email Address:'haccingar�knrliakak i is Alaska Clean Water Fund Application Form v10 1/9/2023 Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 47 of 198 AGENDA ITEM #14.6.1. ACW F LA -0326 Financial Information Loan Amount $ 4,455,630 (In whole dollars) Repayment Term: 30 (yrs) Estimated Annual Payment: $ (May be provided upon request) Community's Debt Ceiling: $ 227,496,412 How Much Remains Available? $ 193,565,476 (If none, write N/A) Community's Bonded Indebtness: $ 83,930,936 (If none, write N/A) Date of Last Bond Sale: 06/01/2021 Rating: NA Amount: $ 1,215,000 Describe whether or not any sources of funding or revenue have been previously pledged and, if so, please indicate the type of pledge or encumbrance (such as a previous bond sale, special assessment, legal or judicial settlement, etc.), amount pledged and any balance remaining: Yes, revenue bond. FY22 year ending Principal = 1,215,00 Interest= $158,125 total = $1,373,125 Please describe any litigation that could affect your community's ability to repay this loan: No Project Repayment Funding Sources Currently Available Funds That Will Be Used to Repay the Loan: General Funds: $ 0 Capital Reserves: $ 0 User Fees: $ 4,158,990 Assessments, LIDs: $ Taxes (Identify): $ Other: $ Other Funding What funds, if any, other than Alaska Clean Water Fund monies are committed for this project? Federal Funds from: Amount: $ Other State Funds from: Amount: $ Other Local Funds from: Amount: $ Other (Identify Source): Amount: $ Other (Identify Source): Amount: $ Describe how these other funds will be used for this ro'ect: Alaska Clean Water Fund Application Form v10 1/9/2023 Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 48 of 198 AGENDA ITEM #14.6.1. Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 49 of 198 AC W F LA -0326 Current Financing and User Fees (Note: Additional attachments are required if user fees are to be used. See the Document Checklist below) Operating Revenues: $ Operating Expenses: $ 2,630.827 User Fees Collected: $ 4.158.990 Annual Debt Service: $ 1.363.808 Non-operating Revenues:$ 93,270 Other Non-operating Expenses: $ Total Revenues: $ 4,252,260 Total Expenses: $ 3.994.635 Reserves: $ 0 Number of Existing Residential and Commercial Users: Number of Proposed Residential and Commercial Users: Current Average Residential User Fee: $ Projected User Fees Increase: $ Please Describe the Increase: Number of Days in Billing Cycle: Frequency of Rate Setting: Number of Rate Settings in Past 10 Years: Date of Last Rate Increase: Please Describe Guidance in Rate Setting: Project Costs Administration: $ 525,400 Engineering Design: $ 257,900 Engineering Construction: $ Construction: $ 3,610,000 Equipment: $ Contingencies: $ Other: Initial O&M $ 62,330 Other: $ Other: $ Total of Other Costs: $ 62,330 Total Project Costs: $ 4,455,630 Alaska Clean Water Fund Application Form v10 1/9/2023 Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 49 of 198 AGENDA ITEM #14.6.1. Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 50 of 198 ACW F LA -0326 Green Project/Component Information If your project does not have green components, leave this section blank. Most appropriate "Green" category: Energy Efficiency Water Efficiency Green Infrastructure Environmentally Innovative Projects Green Component Costs: Administration: $ Engineering Design: $ Engineering Construction/Inspection: $ Construction: $ Equipment: $ Contingencies: $ Other: $ Other: $ Other: $ Total Green Components Costs: $ 0 Green Project Description: Estimated Project Schedule Estimated Date: Loan Agreement Signed: 12/31/2022 Preliminary Engineering Report: 09/01/2022 Design Engineering: 09/30/2022 Preparation of Bid Documents: 11/22/2021 Award of Construction Contract: 02/01/2022 Construction Initiation: 04/27/2022 Construction Completion: 11/30/2023 Initiation of Operation: 12/01/2023 Anticipated First Payment Request: 06/02/2022 Alaska Clean Water Fund Application Form v10 1/9/2023 Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 50 of 198 AGENDA ITEM #14.6.1. AC W F LA -0326 Document Checklist Documents to be submitted as part of this application: Facility Plan, If Applicable Environmental Review Checklist Useful Life Certification Cost & Effectiveness Certification The Force Account Forms were previously submitted to ADEC within the past year and will not be attached to this application, If Applicable Force Account Labor Approval Form, If Applicable EPA Form 6600-06 Force Account Equipment Rates, If Applicable Green Project Assessment Form, If Applicable Disclosure of Lobbying Activities Certification from your City Attorney stating that the Municipality has sufficient legal authority to incur the debt for an Alaska Clean Water Fund Loan Financial Capacity Assessment Documentation (applicable if not done within last 2 years) Last three audited financial statements Most Current rate Study Capitol Budget Annual Budget for current year Capital Improvement Plan AND EITHER: A resolution from your city council authorizing this loan application and designing an official authorized to accept and manage an Alaskan Clean Water Fund Loan OR A resolution from your city council authorizing this loan application and specifying that an additional resolution will be issued to authorize the acceptance of a loan offer from the Alaska Clean Water Fund If User Fees are intended to repay any portion of this loan, please submit: Existing ordinance that authorizes the collection of user fees Current fee structure Pertinent portions of your budget documents Most recent State Single Audit Most recent rate study or rate analysis ✓ Documents Attached with Online Application Note: All files attached online are listed on page 6. A separate account will be established within the municipality's accounting system through which financial assistance received from the Alaska Clean Water Fund will be administered. I certify that the above information is current and correct. Name: Dave Conrad Title: Engineering & Facilities Director Signature Page Signed by: Dave Conrad Submit Completed Application to: Alaska Department of Environmental Conservation State Revolving Fund Program 555 Cordova Street Anchorage, AK 99501 Signature Alaska Clean Water Fund Application Form 00 1/9/2023 1/9/2023 Date Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 51 of 198 AGENDA ITEM #14.6.1. ACWFLA-0326 Documents Attached with Online Application: This page is not required if no documents were attached with the online submittal Assembly Resolution for both application and e.pdf Attorney certification noting ability to incur.pdf Certification of Assesed Values for Fiscal Yea.pdf Certification Regarding Lobbying.pdf Cost and Effectiveness Certification. pdf Disclosure of Lobbying Activities.pdf Environmental Assessment (1)_Kodiak LF-ADEC EN.pdf Environmental Assessment (2)EID Update Phase 3.pdf Useful Life Certification. pdf Engineer Estimates vs Contract Costs .xlsx Copy of Alaska SRF Financial Projections Work.xlsx FY2023 Final Fee Schedule eff 7.01.2022_202206.pdf Alaska Clean Water Fund Application Form v10 Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The A... Page 52 of 198 AGENDA ITEM #14.C.1. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2023-02, Fiscal Year 2023 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects ORIGINATOR: Dria Bray -Holloway, General Accountant RECOMMENDATION: Move to advance Ordinance No. FY2023-02C to public hearing at the next Assembly Regular Meeting. DISCUSSION: This ordinance presents the net changes for additional funding requests which occurred during the current fiscal year for items or circumstances not known or expected during the initial creation of the FY2023 Budget. Funds (not including Capital Project Funds) Funds are accounts established to collect money that must be used for a specified purpose. The following funds are being changed with this budget amendment: Fund Additional Transfer Current Unreserved Appropriation In/ Out Fund Balance 100-165 General ($240,000) Fund Contingencies 220 Building & ($50,000) Grounds 250 Fire Protection ($100,000) Area No.1 540 Hospital Facility $251,362 Protects (within Capital Project Funds) Since most projects cover multiple years, the Borough does not create annual budgets for them. Instead, each project budget is developed when the project is originated. Throughout the life of a project, funds will cycle in and out of the perspective budgets due to continuous changes with the scope of work, expenses that are over and under original estimates, or funds remaining at project completion. The projects being amended by this budget amendment are: Capital Prosect Fund EM Kodiak Island Borough Fund Name Kodiak High School Roof Repairs Kodiak High School Pool Evaluation East Elementary Ceiling / Wall Fix in Gym Increasing/(Decreasing) $240,000 $15,000 $10,000 Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Isla... Page 53 of 198 KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING 469 North Star Skylight & Roof Repairs 455 Bayside Classroom Addition 495 PKIMC Retaining Wall ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough AGENDA ITEM #14.C.1. $30,000 $100,000 ($251,362) Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Isla... Page 54 of 198 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH ORDINANCE NO. FY2023-02C AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING ORDINANCE NO. FY2023-02, FISCAL YEAR 2023 BUDGET, BY AMENDING BUDGETS TO ACCOUNT FOR VARIOUS REVENUES THAT ARE OVER BUDGET, PROVIDING FOR ADDITIONAL EXPENDITURES, AND MOVING FUNDS BETWEEN PROJECTS WHEREAS, staff requests a transfer of $240,000 from the General Fund Contingencies Account to the Kodiak High School Roof Repairs project; and WHEREAS, staff requests a transfer of $15,000 from Buildings and Ground fund to the Kodiak High School Pool Evaluation project; and WHEREAS, staff requests a transfer of $10,000 from Buildings and Ground fund to the East Elementary Emergency Ceiling/ Wall Fix in Gym project; and WHEREAS, staff requests a transfer of $30,000 from Building and Grounds fund to North Star Roof and Skylight Repair project; and WHEREAS, staff requests a transfer of $100,000 from the Fire Protection Area No.1 fund to the Bayside Classroom Addition project; and WHEREAS, staff requests a transfer of $251,362 of unexpended Capital Project funds to the Hospital Fund from the PKIMC (Providence Kodiak Island Medical Center) Retaining Wall project. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The following budget amendments are made, and supplemental appropriations are approved: Transfer Annronriations: Fund — Department Transferring Out Fund — Department/Project Transferring in Transfer Amount 100-165 General Contingencies 469 / #23006 $240,000 220 Building & Grounds 469 / #23005 $15,000 220 Building & Grounds 469 / #23004 $10,000 220 Building & Grounds 469 / #23002 $30,000 250 Fire Protection Area No.1 455 / #22010 $100,000 495 Capital Projects / #20003 540 Hospital $251,362 Effective Date: This ordinance takes effect upon adoption. Ordinance No. FY2023-02C Page 1 of 2 Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Isla... Page 55 of 198 AGENDA ITEM #14.C.1. 39 40 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 41 THIS DAY OF , 2023 42 43 KODIAK ISLAND BOROUGH ATTEST: 44 45 46 47 Scott Arndt, Borough Mayor Nova Javier, MMC, Borough Clerk 48 49 Introduced by: Borough Manager 50 First reading: 06/01/2023 51 Second reading/public hearing: 52 53 VOTES: 54 Ayes: 55 Noes: 56 Ordinance No. FY2023-02C Page 2 of 2 Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Isla... Page 56 of 198 v (D O7 4 O 00 o0 Project Number a_D Project Description Status Current active Capital projects Life -to -Date Through 05/22/23 Budget Actual Encumbered Balance % of Budget Project - 11009 Island Wide UST Removal/ Replacement (469-614) Active REVENUES 572,931.00 572,931.00 .00 100 EXPENSES 572,931.00 570,641.34 .00 2,289.66 100 Project 11009 - Island Wide UST Removal/ Replacement (469-614) Net $0.00 $2,289.66 ($2,289.66) +++ Project - 12010 Anton Larsen Dock (430-530) Active REVENUES 2,100,000.00 1,848,573.50 251,426.50 88 EXPENSES 2,100,000.00 1,848,573.50 .00 251,426.50 88 Project 12010 - Anton Larsen Dock (430-530) Net $0.00 $0.00 $0.00 +++ Project - 13006 Borough Building Rehab (469-614) Active REVENUES 1,931,702.00 1,931,702.00 .00 100 EXPENSES 1,931,702.00 23,519.82 .00 1,908,182.18 1 Project 13006 - Borough Building Rehab (469-614) Net $0.00 $1,908,182.18 ($1,908,182.18) +++ Project - 18005 Baler Building UST Removal/Replacement (490-566) Active REVENUES 235,000.00 235,000.00 .00 100 EXPENSES 235,000.00 212,948.49 5,000.00 17,051.51 93 Project 18005 - Baler Building UST Removal/Replacement (490-566) Net $0.00 $22,051.51 ($17,051.51) +++ Project - 19003 KFRC Seawater Storage & Filter Vessels (426-805) Active REVENUES 30,000.00 30,000.00 .00 100 EXPENSES 30,000.00 .00 .00 30,000.00 0 Project 19003 - KFRC Seawater Storage & Filter Vessels (426-805) Net $0.00 $30,000.00 ($30,000.00) +++ Project - 19008 CAMA/ Collection Software Upgrade (415-569) Active REVENUES 600,000.00 600,000.00 .00 100 EXPENSES 600,000.00 .00 .00 600,000.00 0 Project 19008 - CAMA/ Collection Software Upgrade (415-569) Net $0.00 $600,000.00 ($600,000.00) +++ Project - 19011 Womens Bay Fire Kitchen Remodel (450-550) Active REVENUES 25,000.00 25,000.00 .00 100 EXPENSES 25,000.00 .00 .00 25,000.00 0 Project 19011 - Womens Bay Fire Kitchen Remodel (450-550) Net $0.00 $25,000.00 ($25,000.00) +++ Project - 19012 Leachate Aeration / LTP Pretreatment Upgrades (490- Active REVENUES 2,888,000.00 2,888,000.00 .00 100 712) EXPENSES 2,888,000.00 1,502,148.56 1,554,530.28 (168,678.84) 106 Project 19012 - Leachate Aeration / LTP Pretreatment Upgrades (490-712) Net $0.00 $1,385,851.44 $168,678.84 +++ Project - 19013 Junk Car Removal (415-538) Active REVENUES 25,200.00 25,200.00 .00 100 EXPENSES 25,200.00 19,912.80 .00 5,287.20 79 Project 19013 - Junk Car Removal (415-538) Net $0.00 $5,287.20 ($5,287.20) +++ Project - 19014 Fuel Leak Cleanup @ Hospital 540-740 ( Reimbursable) Active REVENUES 150,000.00 150,000.00 .00 100 EXPENSES 150,000.00 197,586.72 .00 (47,586.72) 132 Project 19014 - Fuel Leak Cleanup @ Hospital 540-740 ( Reimbursable) Net $0.00 ($47,586.72) $47,586.72 +++ Project - 19015 Aerial Imagery (415-) Active REVENUES 40,000.00 40,000.00 .00 100 EXPENSES 40,000.00 .00 .00 40,000.00 0 Project 19015 - Aerial Imagery (415-) Net $0.00 $40,000.00 ($40,000.00) +++ Run by Dria Bray -Holloway on 05/22/2023 11:14:43 AM Page 1 of 5 T v CO (D 00 O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Current active Capital projects Life -to -Date Through 05/22/23 Project Number Project Description Status Budget Actual Encumbered Balance % of Budget Project - 20001 PKIMC New Fuel Tank (495-537) Active REVENUES 370,000.00 370,000.00 .00 100 EXPENSES 370,000.00 346,822.06 9,039.75 14,138.19 96 Project 20001 - PKIMC New Fuel Tank (495-537) Net $0.00 $23,177.94 ($14,138.19) +++ Project - 20003 PKIMC Retaining Wall (495-537) Active REVENUES 2,835,000.00 2,835,000.00 .00 100 EXPENSES 2,835,000.00 2,583,637.64 .00 251,362.36 91 Project 20003 - PKIMC Retaining Wall (495-537) Net $0.00 $251,362.36 ($251,362.36) +++ Project - 20004 KFRC Exterior ( 426-805) Active REVENUES 150,000.00 150,000.00 .00 100 EXPENSES 150,000.00 97,664.55 38,983.72 13,351.73 91 Project 20004 - KFRC Exterior ( 426-805) Net $0.00 $52,335.45 ($13,351.73) +++ Project - 20005 Borough Building Abatement/ Mechanical Upgrades Active REVENUES 1,275,000.00 1,275,000.00 .00 100 (469-614) EXPENSES 1,275,000.00 378,388.94 895,777.08 833.98 100 Project 20005 - Borough Building Abatement/ Mechanical Upgrades (469-614) Net $0.00 $896,611.06 ($833.98) +++ Project - 20006 PKIMC Structural Analysis & Project List Development Active REVENUES 50,000.00 50,000.00 .00 100 (495-537) EXPENSES 50,000.00 38,462.05 .00 11,537.95 77 Project 20006 - PKIMC Structural Analysis & Project List Development (495-537) Net $0.00 $11,537.95 ($11,537.95) +++ Project - 20007 * Auxiliary Gym Design (415-539) KIBSD-Reimb Active REVENUES 60,000.00 55,734.00 4,266.00 93 EXPENSES 60,000.00 61,128.32 .00 (1,128.32) 102 Project 20007 - * Auxiliary Gym Design (415-539) KIBSD-Reimb Net $0.00 ($5,394.32) $5,394.32 +++ Project - 20008 *North Star Elem. Siding & Window Upgrade (470-536) Active REVENUES 1,369,506.00 1,073,109.46 296,396.54 78 KIBSD-Reimb EXPENSES 1,369,506.00 481,891.71 712,629.76 174,984.53 87 Project 20008 - *North Star Elem. Siding & Window Upgrade (470-536) KIBSD-Reimb Net $0.00 $591,217.75 $121,412.01 +++ Project - 20009 Salonie Creek Culvert Replacement Project (455-550) Active REVENUES 370,359.00 176,888.01 193,470.99 48 EXPENSES 370,359.00 122,406.34 36,109.00 211,843.66 43 Project 20009 - Salonie Creek Culvert Replacement Project (455-550) Net $0.00 $54,481.67 ($18,372.67) +++ Project - 20020 *Auditorium Upgrade (415-539) KIBSD-Reimb Active REVENUES 27,000.00 .00 27,000.00 0 EXPENSES 27,000.00 1,003.76 23,643.50 2,352.74 91 Project 20020 - *Auditorium Upgrade (415-539) KIBSD-Reimb Net $0.00 ($1,003.76) $24,647.26 +++ Project - 20022 Fuel Tank Line Leak - Long Term Care (545-743) Active REVENUES .00 .00 .00 +++ EXPENSES .00 290,862.64 .00 (290,862.64) +++ Project 20022 - Fuel Tank Line Leak - Long Term Care (545-743) Net $0.00 ($290,862.64) $290,862.64 +++ Project - 20023 ADF&G Fuel Spill Active REVENUES .00 .00 .00 +++ EXPENSES .00 .00 .00 .00 +++ Run by Dria Bray -Holloway on 05/22/2023 11:14:43 AM Page 2 of 5 W n D' W D n m Z O y - Project Number SUDS' BUKU U49S Project Description Status Current active Capital projects Life -to -Date Through 05/22/23 Budget Actual Encumbered Balance % of Budget Project 20023 - ADF&G Fuel Spill Net $0.00 $0.00 $0.00 +++ Project - 20024 Chiniak Water System (455-550) Active REVENUES 75,000.00 75,000.00 .00 100 EXPENSES 75,000.00 35,647.70 .00 39,352.30 48 Project 20024 - Chiniak Water System (455-550) Net $0.00 $39,352.30 ($39,352.30) +++ Project - 21000 PKIMC Fire Alarm Replacement & Upgrade (497-567) Active REVENUES 726,000.00 726,000.00 .00 100 EXPENSES 726,000.00 33,518.00 44,742.00 647,740.00 11 Project 21000 - PKIMC Fire Alarm Replacement & Upgrade (497-567) Net $0.00 $692,482.00 ($647,740.00) +++ Project - 21001 KFRC Fume Hoods (428-805) Active REVENUES 190,000.00 191,308.99 (1,308.99) 101 EXPENSES 190,000.00 155,618.08 23,376.25 11,005.67 94 Project 21001 - KFRC Fume Hoods (428-805) Net $0.00 $35,690.91 ($12,314.66) +++ Project - 21002 Saltery Cove Trail System Access & Improvement Active REVENUES 361,918.00 33,761.92 328,156.08 9 Project (432-140) EXPENSES 361,918.00 50,675.59 .00 311,242.41 14 Project 21002 - Saltery Cove Trail System Access & Improvement Project (432-140) Net $0.00 ($16,913.67) $16,913.67 +++ Project - 21004 Sargent Creek Park Upgrades (252-215) Active REVENUES .00 .00 .00 +++ EXPENSES .00 .00 .00 .00 +++ Project 21004 - Sargent Creek Park Upgrades (252-215) Net $0.00 $0.00 $0.00 +++ Project - 21005 Emergency Boro Bldg. Boiler Repair (415-568) Active REVENUES 28,000.00 28,000.00 .00 100 EXPENSES 28,000.00 27,155.83 .00 844.17 97 Project 21005 - Emergency Boro Bldg. Boiler Repair (415-568) Net $0.00 $844.17 ($844.17) +++ Project - 21007 Long Term Care Center Fuel Line Replacement (445- Active REVENUES 85,000.00 85,000.00 .00 100 742) EXPENSES 85,000.00 66,471.65 28,388.11 (9,859.76) 112 Project 21007 - Long Term Care Center Fuel Line Replacement (445-742) Net $0.00 $18,528.35 $9,859.76 +++ Project - 21008 Peterson Elementary HVAC / Roof Replacement (432- Active REVENUES 70,000.00 70,000.00 .00 100 322 & 321) EXPENSES 70,000.00 18,225.79 .00 51,774.21 26 Project 21008 - Peterson Elementary HVAC / Roof Replacement (432-322 & 321) Net $0.00 $51,774.21 ($51,774.21) +++ Project - 21009 Landfill Stage 3 Closure (490-713) Active REVENUES 2,850,000.00 2,850,000.00 .00 100 EXPENSES 2,850,000.00 2,072,819.97 1,553,761.85 (776,581.82) 127 Project 21009 - Landfill Stage 3 Closure (490-713) Net $0.00 $777,180.03 $776,581.82 +++ Project - 22000 KFRC Ozonator (428-805) Active REVENUES 180,000.00 180,000.00 .00 100 EXPENSES 180,000.00 99,519.42 67,061.54 13,419.04 93 Project 22000 - KFRC Ozonator (428-805) Net $0.00 $80,480.58 ($13,419.04) +++ Run by Dria Bray -Holloway on 05/22/2023 11:14:43 AM Page 3 of 5 v 0� (D O O 00 Run by Dria Bray -Holloway on 05/22/2023 11:14:43 AM Page 4 of 5 Current active Capital projects a_D o0 Life -to -Date Through 05/22/23 Project Number Project Description Status Budget Actual Encumbered Balance % of Budget Project - 22002 Landfill Storm Water Infiltration & Salvation Army Active REVENUES 150,000.00 12,354.50 137,645.50 8 (432-321) EXPENSES 150,000.00 30,703.53 8,616.26 110,680.21 26 Project 22002 - Landfill Storm Water Infiltration & Salvation Army (432-321) Net $0.00 ($18,349.03) $26,965.29 +++ Project - 22003 *Main Elem. Roof Replacement (469-614) KIBSD - Active REVENUES 725,000.00 686,737.39 38,262.61 95 Reimb EXPENSES 725,000.00 624,063.88 25,013.31 75,922.81 90 Project 22003 - *Main Elem. Roof Replacement (469-614) KIBSD -Reimb Net $0.00 $62,673.51 ($37,660.20) +++ Project - 22004 East Elementary Roof Replacement (469-614) Active REVENUES 20,000.00 10,000.00 10,000.00 50 EXPENSES 20,000.00 5,297.95 .00 14,702.05 26 Project 22004 - East Elementary Roof Replacement (469-614) Net $0.00 $4,702.05 ($4,702.05) +++ Project - 22008 KFRC Facility Fuel Spill (415-553) - Reimburseable Active REVENUES .00 .00 .00 +++ EXPENSES .00 8,978.59 .00 (8,978.59) +++ Project 22008 - KFRC Facility Fuel Spill (415-553) - Reimburseable Net $0.00 ($8,978.59) $8,978.59 +++ Project - 22010 Bayside FY23 Classroom Addition (455-550) Active REVENUES 25,000.00 .00 25,000.00 0 EXPENSES 25,000.00 279.87 .00 24,720.13 1 Project 22010 - Bayside FY23 Classroom Addition (455-550) Net $0.00 ($279.87) $279.87 +++ Project - 23002 North Star Roof and Skylight Repair (469 -614) Active EXPENSES .00 605.43 .00 (605.43) +++ Project - 23004 East Elementary Emergency Ceiling/Wall Fix in Gym Active REVENUES 10,000.00 .00 10,000.00 0 (469-614) EXPENSES 10,000.00 4,650.23 .00 5,349.77 47 Project 23004 - East Elementary Emergency Ceiling/Wall Fix in Gym (469-614) Net $0.00 ($4,650.23) $4,650.23 +++ Project - 23005 High School Pool Evaluation (469-614) Active REVENUES .00 .00 .00 +++ EXPENSES .00 6,002.71 6,000.00 (12,002.71) +++ Project 23005 - High School Pool Evaluation (469-614) Net $0.00 ($6,002.71) $12,002.71 +++ Project - 23006 KHS Roof Repairs (469-614) Active REVENUES .00 .00 .00 +++ EXPENSES .00 2,039.84 235,000.00 (237,039.84) +++ Project 23006 - KHS Roof Repairs (469-614) Net $0.00 ($2,039.84) $237,039.84 +++ Grand Totals REVENUES 20,600,616.00 19,280,300.77 1,320,315.23 94 EXPENSES 20,600,616.00 12,019,873.30 5,267,672.41 3,313,070.29 84 Grand Totals Net $0.00 $7,260,427.47 ($1,992,755.06) +++ Run by Dria Bray -Holloway on 05/22/2023 11:14:43 AM Page 4 of 5 A Current active Capital projects K-a_Dr4_W r LzAIV BURUgS Life -to -Date Through 05/22/23 Project Number Project Description Status Budget Actual Encumbered Balance % of Budget Run by Dria Bray -Holloway on 05/22/2023 11:14:43 AM Page 5 of 5 AGENDA ITEM #14.C.2. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2023 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 2023; And Setting The Date When Taxes Become Delinquent ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2024-01 to public hearing at the special meeting of June 8, 2023 DISCUSSION: UPDATE 05-10-23 Certification of Assessed Values for fiscal year 2024 (tax year 2023) is $1,591,237,690. ORIGINAL As of April 01, 2023, the areawide taxable assessed value totals are estimated at $1,516,642,748. The Assessing Department will not certify until after the Board of Equalization certifies this action to the assessor later in May 2023. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statute 29.45.240. Establishment of Levv 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 eaualization. A. Membership — Qualification — Duties — Terms. 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 heard. E. Hearings — Procedures. Kodiak Island Borough Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 62 of 198 AGENDA ITEM #14.C.2. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING 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. Kodiak Island Borough Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 63 of 198 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 AGENDA ITEM #14.C.2. KODIAK ISLAND BOROUGH ORDINANCE NO. FY2024-01 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 2023 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL; LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2023 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 2023; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and WHEREAS, the Assembly wishes to acknowledge receipt of the 2023 Certified Real Property Roll and Business Personal Property Roll as certified by the Assessor on May 10, 2023; and WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of equalization and date when taxes become delinquent by resolution; and WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and WHEREAS, AS 29.45.240(b) calls for the rate of levy to be determined by June 15 each year; and WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the Assembly now wishes to set the 2023 tax year rates of levy and date when taxes become delinquent. NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 2023 Certified Real Property Roll and Business Personal Property Roll as certified by the Borough Assessor on May 10, 2023, and presented to the Assembly June 1, 2023, and uses that roll as the basis for levy of property taxes for 2023. A copy of the certification is attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's office. Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island Borough General Fund at the rate of X.XX mills; a tax allocated to the Educational Support Fund at the rate of X.XX mills; a tax allocated to the Debt Service Fund at the rate of X.XX mills; and a tax allocated to the Renewal and Replacement Fund at the rate of X.XX mills; for a total areawide tax levy of X.XX mills for the tax year 2023, based upon the net taxable roll for real property in the amount of $1,433,068,792 and personal property in the amount of $158,168,898 producing areawide taxes of $XX,XXX,XXX. Ordinance No. FY2024-01 Page 1 of 4 Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 64 of 198 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 AGENDA ITEM #14.C.2. Section 3. Womens Bay Road Service Area There is hereby levied upon all taxable real property within the Womens Bay Road Service Area, a property tax of 2.50 mills for service area purposes, in addition to the tax levied in Section 2 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $91,949,800 and personal property in the amount of $2,138,545 producing taxes for this service area of $235,221. Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2023, based on the assessment roll for real property in the amount of $315,633,504 and personal property in the amount of $8,874,115 producing taxes for this service area of $486,761. Section 5. Monashka Bay Road Service Area. There is hereby levied upon all taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $29,079,200 and personal property in the amount of $208,000 producing taxes for this service area of $58,282. Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real property in the Bay View Road Service Area, a property tax of 1.47 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2023 based on the net taxable roll for real property in the amount of $11,447,600 and personal property in the amount of $0 producing taxes for this service area of $16,828. Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $469,946,522 and personal property in the amount of $9,132,323 producing taxes for this service area of $718,618. Section 8. Womens Bay Fire Area. There is hereby levied upon all taxable real property in the Womens Bay Fire Service Area, a property tax of 1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2023 based on the net taxable roll for real property in the amount of $95,652,200 and personal property in the amount of $2,138,545 producing taxes for this service area of $122,238. Section 9. Service Area No. 2. There is hereby levied upon all taxable real property in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $0.00 and personal property in the amount of $0.00 producing taxes for this service area of $0.00. Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real property in the KIB Airport Fire Service Area a property tax of 1.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $13,054,900 and personal property in the amount of $3,636,371 producing taxes for this service area of $20,864. Ordinance No. FY2024-01 Page 2 of 4 Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 65 of 198 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 AGENDA ITEM #14.C.2. Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon all taxable real property in the Woodland Acres Street Light Service Area a property tax of 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9 and 10 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $61,887,920 and personal property in the amount of $604,326 producing taxes for this service area of $6,249. Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $14,066,600 and personal property in the amount of $10,200 producing taxes for this service area of $2,112. Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 above, for the tax year 2023, based on the net taxable roll for real property in the amount of $6,607,300 and personal property in the amount of $0 producing taxes for this service area of $1,652. Section 14. Commercial Aircraft Tax. These areawide and service area levies made above are separate from and in addition to the property tax levied on aircraft by Section 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following schedule: FIXED WING ROTOCRAFT Gross Pounds Annual Tax Gross Pounds 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 Section 15. Delinquent Date Established. The billing date for taxes levied pursuant to the provisions of this ordinance shall be July 1, 2023. In accordance with KIBC 3.35.120, the taxes set out in this resolution shall become due on October 15, 2023, if made in a single payment; or if made in two payments half due on August 15, 2023, and half due on November 15, 2023. Should due date fall on a Saturday, Sunday or holiday, the due date shall be the next business day. Said taxes shall be delinquent unless paid before 5:00 p.m. local time, on the due date. Payments may be accepted based on a timely postmark only if the return receives a United States Postal Service cancellation on or before the due date. Effective Date. This ordinance shall be effective upon adoption. Ordinance No. FY2024-01 Page 3 of 4 Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 66 of 198 AGENDA ITEM #14.C.2. 132 133 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 134 THIS _ DAY OF 2023. 135 136 137 KODIAK ISLAND BOROUGH 138 ATTEST: 139 140 141 142 Scott Arndt, Borough Mayor Nova Javier, MMC, Borough Clerk 143 144 Introduced by: Borough Manager 145 First reading: 06/01/2023 146 Second reading/public hearing: 147 148 VOTES: 149 Ayes: 150 Noes: Ordinance No. FY2024-01 Page 4 of 4 Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 67 of 198 AGENDA ITEM #14.C.2. KODIAKISL"D BOROUGH Assessing Department MEMORANDUM TO: Kodiak Island Borough Mayor & Assembly THRU: Aimee Williams, Borough Manager FROM: Seema Garoutte, Borough Assessor DATE: May 10, 2023 SUBJECT: Certification of Assessed Values For Fiscal Year 2024 I, Seema Garoutte, in my capacity as Assessor of the Kodiak Island Borough have reviewed the Calendar Year 2023 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 2023 assessed value for all taxable real and personal property in the Kodiak Island Borough is: 1.591.237.690 Signed Date 51 Id Lava. 3 Seema arout , Borough Assessor WitnessZee ®P*.%SLA .per ova avi orough Cle OQ O� = cc: Dora Cross, Borough Finance Director '9S�A � 1963 "The total valuation for aircraft this year is $4,090,000 with 20 accounts subject to taxation by take -off weight. Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 68 of 198 W n D' W D n m z O N O N O_ O n CD ZT CD N O N W 0 CD (D Q ,(7 CD v D (D U) O v IA The total valuation for aircraft this year is $4,090,000 with 20 accounts subject to taxation by take -off weight. W n D' W D 0 CD z 0 N O N 6 0 m ZT CD N O N W C-) CD (D Q ,(7 CD v D 0_ m U) 0 v IA v CD 0 0 co 00 KODIAK ISLAND BOR Kodiak Island Borough FY2024 Managers Version Area Wide Tax Totals FY2024 Maximum Allowable Property Tax Revenue (MAPTR) : $15,842,270 AGENDA ITEM #14.C.2. 05/21/2023 dlc Tax Category Fund Fund Description Total Tax Revenue needed TY2023 Certified Assessed Value Estimated Mill Rate Area Wide- Limited 100 General Fund - Operations $ 777,910 $ 1,591,237,690 0.49 Area Wide- Limited 100 General Fund - Transfer $ 750,000 $ 1,591,237,690 0.47 Property Tax Revenue Needed $ 710,637 Total General Fund $ 1,527,910 0.96 Area Wide - Limited 201 KIBSD Education Support $ 11,955,244 $ 1,591,237,690 7.51 Area Wide -Limited 469 Facilities Maintenance $ 2,125,000 $ 1,591,237,690 1.34 MAPTR Limit $ 15,608,154 9.81 Area Wide - Not Limited 300 Debt Service -Education $ 710,637 1,591,237,690 0.45 100 - KIB General Fund General Fund Expenses $ Debt Service Transfer $ Less: Non Property Tax Revenues $ Property Tax Revenue Needed $ Total Levyl $ 16,318,791 10.26 Total Mill Rate To match MAPTR total, recommend moving $234,116 6,935,972 from 300 Debt Service to GF 750,000 Transfer to Debt Service (6,158,062) (severance revenue calculated using 10.75 Mill Rate) 1,527,910 201- KIBSD - Education Support Proposed Total Support $ 11,955,244 Property Tax Revenue Needed $ 11,955,244 300 - Debt Service - Education Bond Payments & Expenses $ 7,565,512 Fund Deficit/(Excess) & Reserve $ (296,248) (3/2023 Estimated YE Bal; Required Reserve is $275,000) Less: Expected MVRT Revenue $ (660,000) Less: State Reimbursements (@1oo%) $ (5,148,627) Less: Transfers from General Fund $ (750,000) Property Tax Revenue Needed $ 710,637 Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 71 of 198 Kodiak Island Borough FY2024 Planning Version Area Wide Tax Totals AGENDA ITEM #14.C.2. Manager's Budget 03/31/2023 dlc Estimated FY2024 Maximum Allowable Property Tax Revenue (MAPTR) : $15,608,207 (without new construction adjustments) Tax Category Fund Fund Description Total Tax Revenue needed (s/s TY2023) TY2022 Certified Assessed Value Estimated Mill Rate Area Wide- Limited 100 General Fund - Operations $ 777,910 $ 1,516,642,748 0.51 Area Wide- Limited 100 General Fund - Transfer $ 750,000 $ 1,516,642,748 0.49 Bond Payments & Expenses $ 7,565,512 Total General Fund $ 1,527,910 Less: MVRT Revenue 1.00 Area Wide - Limited 201 KIBSD Education Support $ 11,955,244 $ 1,516,642,748 7.88 Area Wide -Limited 469 Facilities Maintenance $ 2,125,000 $ 1,516,642,748 1.40 MAPTR Limit $ 15,608,154 10.28 Area Wide - Not Limited 300 Debt Service -Education $ 710,637 $ 1,516,642,748 0.47 Total Levyl $ 16,318,791 l 10.75 Total Mill Rate This is using prior year, need to use FY2023 when available in May 100 - KIB General Fund General Fund Expenses $ 6,935,972 Debt Service Transfer $ 750,000 Less: Non Property Tax Revenues $ (6,158,062) (Severance revenue calculated using 10.75 Mill Rate) Property Tax Revenue Needed $ 1,527,910 201- KIBSD - Education Support Proposed Total Support $ 11,955,244 Property Tax Revenue Needed $ 11,955,244 300 - Debt Service - Education Bond Payments & Expenses $ 7,565,512 Plus: Fund Deficit & Reserve $ (296,248) (3/2023 Estimated YE Bal; Required Reserve is $275,000) Less: MVRT Revenue $ (660,000) Less: State Reimbursements (@Zooi) $ (5,148,627) Less: Transfers from General Fund $ (750,000) Property Tax Revenue Needed $ 710,637 Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal P... Page 72 of 198 AGENDA ITEM #14.C.3. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And Appropriating From All Borough Funds ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2024-02 to public hearing at the June 8, 2023, special meeting. DISCUSSION: Level 2 05/30/2023 The Level 2 budget includes additional staff recommended changes and the final school funding amount as approved by Resolution No. FY2024-01. Original 04/03/23 (Manager's Budget) The FY2024 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 taxes will be done as Ordinance No. FY2024-01 per KIBC 3.25.010. The ordinance will be considered at the Assembly's June 1, 2023 regular meeting and is set for public hearing on June 8, 2023. 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. Kodiak Island Borough Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And App... Page 73 of 198 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2024-02 AGENDA ITEM #14.C.3. Leve12 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2024 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2024 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2024-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2024, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2024 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2023, entitled Kodiak Island Borough FY2024 Budget, excluding capital projects, is hereby approved, and appropriated from the corresponding funds: Fund — Title Amount -Department 100-100 Legislative $ 250,671 100-105 Borough Management $535,172 $_520,737 100-110 Borough Clerk $674,938 $--674,52-5 100-115 Borough Attorney $ 90,500 100-120 Finance $930,026 $ 91911 100-125 Finance — Information Technology $1,322,922 Q ' '� r ,374 100-130 Assessing $891,439 $--880;454 100-135 Engineering & Facilities $543,680 $---444-,7" 100-140 Community Development $776,213 $ 7-7^,'95 100-142 Building Official $ 190,295 100-160 Economic Development $ 20,600 100-165 General Administration $318,796 $ 3-1 Q� 100-172 Parks & Recreation $88,542$ 88,244 100-175 Emergency Preparedness $51,631 $ 5-12 100-186 Animal Control $ 152,310 100-190 Education/Culture/Recreation $ 20,489 100-191 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 $200.000 Lz- 009 General Fund Subtotal $7,328,224 Q ',�--w5,4;z Ordinance No. FY2024-02 Page 1 of 2 Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And App... Page 74 of 198 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 AGENDA ITEM #14.C.3. Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2024, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances on July 1, 2023. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2023. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager First reading: 06/01/2023 Second reading/public hearing: VOTES: Ayes: Noes: Ordinance No. FY2024-02 ATTEST.- Nova TTEST: Nova Javier, MMC, Borough Clerk Page 2 of 2 Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And App... Page 75 of 198 201 Education Support $12,205,000-$44-,95&,244 210 Land Sales $ 51,540 220 Building & Grounds $ 936,776 234 LEPC $ 1,000 240 Women's Bay Road Service $ 252,600 242 Service Area #1 $ 452,000 243 Service Area #2 $ 0 244 Monashka Bay Road Service $ 53,230 246 Bay View Road Service $ 14,500 250 Fire Protection Area #1 $ 1,111,837 252 Women's Bay Fire Department $ 194,100 254 KIB Airport Fire District $ 20,000 260 Woodland Acres Lighting $ 5,950 261 Trinity Island Lighting $ 1,900 262 Mission Lake Tide Gate $ 2,200 276 Facility $ 1,000,000 277 Tourism Development $ 90,000 278 Commercial Vessel Passenger $ 0 300 Debt Service $ 7,565,512 530 Solid Waste Collection & Disposal $ 4,294,684 540 Hospital $ 1,469,272 545 Long -Term Care Center $ 1,113,628 555 Kodiak Fisheries Research Center $1,575,301$- 395 556 Research Court Apartments $ 118,285 560 E911 Service $ 300,000 Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2024, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances on July 1, 2023. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2023. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager First reading: 06/01/2023 Second reading/public hearing: VOTES: Ayes: Noes: Ordinance No. FY2024-02 ATTEST.- Nova TTEST: Nova Javier, MMC, Borough Clerk Page 2 of 2 Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And App... Page 75 of 198 T v CO (D v Cn O Cb y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 710,067.92 3,539,827.79 2,799,823.60 1,598,833.00 1,599,066.41 1,375,119.00 1,053,146.00 (321,973.00) 311.200 Personal Property Tax 86,754.06 432,921.97 322,419.69 183,589.00 188,508.92 152,791.00 117,016.00 (35,775.00) Properly Tax Totals $796,821.98 $3,972,749.76 $3,122,243.29 $1,782,422.00 $1,787,575.33 $1,527,910.00 $1,170,162.00 ($357,748.00) Non Ad valorem Taxes 313.120 Aircraft Tax 29,100.00 23,100.00 22,700.00 26,900.00 25,700.00 26,900.00 26,900.00 .00 Non Ad Valorem Taxes Totals $29,100.00 $23,100.00 $22,700.00 $26,900.00 $25,700.00 $26,900.00 $26,900.00 $0.00 Payment in Lieu of Taxes 314.100 PILT - Federal 1,614,634.00 1,598,935.00 1,635,659.00 1,400,000.00 .00 1,600,000.00 1,600,000.00 .00 314.200 PILT - KIHA 18,583.38 16,870.58 19,082.65 19,000.00 14,920.72 19,000.00 19,000.00 .00 314.210 PILT - Alaska Housing 18,573.77 20,053.35 17,471.10 19,000.00 .00 17,000.00 17,000.00 .00 Payment in Lieu of Taxes Totals $1,651,791.15 $1,635,858.93 $1,672,212.75 $1,438,000.00 $14,920.72 $1,636,000.00 $1,636,000.00 $0.00 Severance Taxes 316.100 Sea Products 1,170,360.02 996,832.93 1,641,428.92 1,100,000.00 1,393,274.07 1,300,000.00 1,300,000.00 .00 316.200 Mining - Gravel 12,564.33 5,301.79 2,893.43 5,000.00 1,394.74 5,000.00 5,000.00 .00 316.300 Timber 40,996.71 47,294.99 33,272.72 20,000.00 32,829.11 30,000.00 30,000.00 .00 Severance Taxes Totals $1,223,921.06 $1,049,429.71 $1,677,595.07 $1,125,000.00 $1,427,497.92 $1,335,000.00 $1,335,000.00 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest 227,075.78 297,831.59 303,629.52 210,000.00 226,181.16 260,000.00 260,000.00 .00 Penalties & Interest Tax Totals $227,075.78 $297,831.59 $303,629.52 $210,000.00 $226,181.16 $260,000.00 $260,000.00 $0.00 Licenses & Permits 322.110 Building Permits 78,274.10 50,613.11 46,065.94 67,730.00 50,598.02 63,000.00 63,000.00 .00 322.120 Subdivision 1,900.00 6,650.00 5,150.00 4,900.00 6,700.00 5,000.00 5,000.00 .00 322.130 Conditional Use Permit .00 500.00 500.00 500.00 500.00 500.00 500.00 .00 322.140 Zoning Compliance Permit 5,790.00 5,630.00 4,285.00 6,000.00 3,690.00 5,500.00 5,500.00 .00 322.160 Variance Fee 500.00 1,900.00 1,500.00 1,500.00 1,200.00 1,500.00 1,500.00 .00 322.170 Zoning Change Fee .00 30.00 .00 1,500.00 .00 .00 .00 .00 322.180 Electric Permit 4,060.30 5,451.55 2,373.75 5,000.00 2,305.60 4,500.00 4,500.00 .00 322.190 Plumbing Permit 2,061.80 2,655.00 1,895.50 3,300.00 1,545.40 2,000.00 2,000.00 .00 322.200 P & Z Review Fee 1,450.00 .00 .00 1,000.00 350.00 1,000.00 1,000.00 .00 322.230 Dog Licenses 1,079.00 861.00 1,005.00 800.00 .00 800.00 800.00 .00 322.239 Business License - Tobacco 300.00 300.00 200.00 300.00 300.00 300.00 300.00 .00 322.240 Business License - Marijuana 1,000.00 1,200.00 .00 1,000.00 .00 .00 .00 .00 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 1 of 30 v CQ CD A O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Licenses & Permits Licenses & Permits Totals $96,415.20 $75,790.66 $62,975.19 $93,530.00 $67,189.02 $84,100.00 $84,100.00 $0.00 Fines 351.100 Animal Control Interest Earnings 361.100 Interest Earnings 361.300 Change in Fair Market Value Miscellaneous - Classified 380.110 Jury Duty 380.120 Sale of Copies 55.00 .00 .00 .00 220.00 .00 .00 .00 Fines Totals $55.00 $0.00 $0.00 $0.00 $220.00 $0.00 $0.00 $0.00 137,371.08 45,568.63 77,748.75 50,000.00 318,311.07 300,000.00 300,000.00 .00 15,432.55 (22,551.93) (449,043.85) .00 80,116.89 .00 .00 .00 interest Earnings Totals $152,803.63 $23,016.70 ($371,295.10) $50,000.00 $398,427.96 $300,000.00 $300,000.00 $0.00 300.00 275.00 375.00 200.00 50.00 200.00 200.00 .00 691.25 25.25 64.20 .00 7.50 50.00 50.00 .00 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 2 of 30 Excise Tax 323.100 Tobacco Excise Tax 388,276.23 700,674.63 683,019.03 525,000.00 636,047.22 675,000.00 675,000.00 .00 323.110 Marijuana Excise Tax 1,449.35 1,466.92 952.46 1,000.00 .00 .00 .00 .00 Excise Tax Totals $389,725.58 $702,141.55 $683,971.49 $526,000.00 $636,047.22 $675,000.00 $675,000.00 $0.00 Federal Grants 331.119 CORONAVIRUS Relief Fund (CARES ACT) 173,632.99 5,504,978.54 .00 .00 .00 .00 .00 .00 Federal Grants Totals $173,632.99 $5,504,978.54 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Federal Shared Revenue 332.100 National Wildlife Refuge 193,149.00 180,733.00 180,874.00 180,000.00 .00 180,000.00 180,000.00 .00 Federal Shared Revenue Totals $193,149.00 $180,733.00 $180,874.00 $180,000.00 $0.00 $180,000.00 $180,000.00 $0.00 State Shared Revenues 335.110 State Community Assistance (formally State Revenue 408,022.08 317,746.33 343,543.23 292,288.00 477,242.27 477,242.00 477,242.00 .00 Sharing) 335.130 Fisheries Business Tax 718,306.93 1,049,474.88 854,208.88 1,000,000.00 1,347,362.01 1,000,000.00 1,000,000.00 .00 335.132 Business Fisheries & Landing Tax 210,076.14 41,644.72 95,843.30 100,000.00 59,341.15 100,000.00 100,000.00 .00 335.150 Telephone & Electric 16,197.62 17,424.07 20,441.49 16,000.00 .00 16,000.00 16,000.00 .00 335.170 Liquor License 174.00 423.00 .00 .00 .00 .00 .00 .00 335.175 Marijuana Licenses 300.00 300.00 600.00 .00 3,000.00 .00 .00 .00 335.190 PERS on Behalf Payment 151,656.82 184,755.63 160,242.35 64,305.00 43,848.82 67,070.00 67,070.00 .00 335.191 PERS Forfeiture 10,520.95 .00 .00 .00 .00 .00 .00 .00 State Shared Revenues Totals $1,515,254.54 $1,611,768.63 $1,474,879.25 $1,472,593.00 $1,930,794.25 $1,660,312.00 $1,660,312.00 $0.00 Fines 351.100 Animal Control Interest Earnings 361.100 Interest Earnings 361.300 Change in Fair Market Value Miscellaneous - Classified 380.110 Jury Duty 380.120 Sale of Copies 55.00 .00 .00 .00 220.00 .00 .00 .00 Fines Totals $55.00 $0.00 $0.00 $0.00 $220.00 $0.00 $0.00 $0.00 137,371.08 45,568.63 77,748.75 50,000.00 318,311.07 300,000.00 300,000.00 .00 15,432.55 (22,551.93) (449,043.85) .00 80,116.89 .00 .00 .00 interest Earnings Totals $152,803.63 $23,016.70 ($371,295.10) $50,000.00 $398,427.96 $300,000.00 $300,000.00 $0.00 300.00 275.00 375.00 200.00 50.00 200.00 200.00 .00 691.25 25.25 64.20 .00 7.50 50.00 50.00 .00 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 2 of 30 v (D 00 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 3 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 380.122 Sale of Maps 828.92 189.61 710.38 500.00 507.05 500.00 500.00 .00 380.130 Dishonored Check Fee 75.00 40.00 85.00 .00 110.00 .00 .00 .00 380.170 Other 11,987.61 7,815.51 381.10 .00 1,657.76 .00 .00 .00 380.260 Legal & Collection Fee Reimbursement 13,006.70 .00 .00 .00 .00 .00 .00 .00 380.280 IBEW Reimbursement 2,393.64 396.76 .00 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $29,283.12 $8,742.13 $1,615.68 $700.00 $2,332.31 $750.00 $750.00 $0.00 Operating Transfers In 391.300 Debt Service .00 .00 .00 5,879,272.00 5,879,272.00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $0.00 $5,879,272.00 $5,879,272.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $6,479,029.03 $15,086,141.20 $8,831,401.14 $12,784,417.00 $12,396,157.89 $7,685,972.00 $7,328,224.00 ($357,748.00) REVENUE TOTALS $6,479,029.03 $15,086,141.20 $8,831,401.14 $12,784,417.00 $12,396,157.89 $7,685,972.00 $7,328,224.00 ($357,748.00) Run by Dora Cross on 05/30/2023 14:31:58 PM Page 3 of 30 �y K'a-DrAK- ISLAIVV - BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 4 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 100 - Legislative Personnel Services 410.106 Mayoral Stipend 6,500.00 6,000.00 6,000.00 9,100.00 7,000.00 9,100.00 9,100.00 .00 410.108 Assembly Stipend 25,603.66 26,446.34 26,200.00 43,500.00 31,500.00 43,500.00 43,500.00 .00 420.120 FICA Taxes 2,448.00 2,432.70 2,386.80 4,024.00 2,960.55 4,024.00 4,024.00 .00 420.140 Retirement 747.73 234.02 919.08 1,487.00 1,039.88 1,506.00 1,506.00 .00 420.150 Workers Compensation 186.46 142.31 106.51 226.00 123.20 166.00 166.00 .00 Personnel Services Totals $35,485.85 $35,255.37 $35,612.39 $58,337.00 $42,623.63 $58,296.00 $58,296.00 $0.00 Professional Services 430.100 Political Lobbyist 72,000.00 72,000.00 69,000.00 72,000.00 48,750.00 72,000.00 72,000.00 .00 430.101 Lobbying Expense .00 .00 .00 1,500.00 .00 1,500.00 1,500.00 .00 430.102 Consolidation Expenses 184.39 .00 963.00 .00 .00 .00 .00 .00 Professional Services Totals $72,184.39 $72,000.00 $69,963.00 $73,500.00 $48,750.00 $73,500.00 $73,500.00 $0.00 Support Goods & Services 450.100 Office Supplies 642.49 633.78 698.69 600.00 441.89 1,000.00 1,000.00 .00 450.115 Computer Software <$5000 .00 .00 .00 500.00 .00 500.00 500.00 .00 450.119 COVID-19 Expenditures .00 .00 .00 500.00 .00 .00 .00 .00 450.120 Printing / Binding 17.12 .00 .00 150.00 .00 500.00 500.00 .00 450.140 Dues/ Books/ Periodicals 16,611.25 18,770.81 19,891.70 20,500.00 20,691.65 20,500.00 20,500.00 .00 450.160 Furniture / Fixtures .00 724.68 .00 200.00 .00 1,000.00 1,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 26,739.43 502.20 2,000.00 .00 2,000.00 2,000.00 .00 450.200 Honorarium / Amenities 1,336.60 1,425.99 .00 2,000.00 210.57 2,000.00 2,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 456.30 233.27 216.06 2,500.00 1,011.67 2,500.00 2,500.00 .00 450.290 Recruit/ Relocation .00 .00 .00 2,000.00 .00 .00 .00 .00 450.300 Travel/ Per Diem 16,297.91 942.08 .00 21,000.00 12,290.05 25,000.00 25,000.00 .00 450.301 Mayor Travel/ Per Diem 715.53 .00 .00 6,000.00 1,180.13 6,000.00 6,000.00 .00 450.330 Rent .00 .00 .00 .00 .00 55,375.00 55,375.00 .00 450.340 Telephone/Communications 474.24 1,252.87 2,347.25 500.00 1,675.25 500.00 500.00 .00 450.485 Town Meeting Costs .00 .00 .00 2,000.00 .00 2,000.00 2,000.00 .00 Support Goods & Services Totals $36,551.44 $50,722.91 $23,655.90 $60,450.00 $37,501.21 $118,875.00 $118,875.00 $0.00 Department 100 - Legislative Totals $144,221.68 $157,978.28 $129,231.29 $192,287.00 $128,874.84 $250,671.00 $250,671.00 $0.00 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 4 of 30 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 5 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 105 - Borough Management Personnel Services 410.110 Salaries 412,237.85 349,762.36 344,031.75 291,705.00 116,051.81 259,982.00 273,486.00 13,504.00 410.130 Overtime 8,333.45 4,164.07 67.10 2,500.00 1,817.80 3,000.00 3,000.00 .00 410.152 Cell Phone Stipend 1,200.00 1,200.00 1,438.87 1,200.00 100.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 39.05 34.41 24.23 30.00 4,373.40 27.00 28.00 1.00 420.120 FICA Taxes 29,628.57 26,585.36 23,963.27 22,598.00 8,706.07 20,690.00 21,243.00 553.00 420.130 Group Insurance 103,890.92 96,485.72 82,957.62 79,200.00 29,147.11 53,280.00 51,820.00 (1,460.00) 420.140 Retirement 113,590.16 106,401.22 72,986.50 72,933.00 28,564.26 67,585.00 69,398.00 1,813.00 420.150 Workers Compensation 2,255.57 1,609.86 643.93 1,270.00 569.99 865.00 889.00 24.00 Personnel Services Totals $671,175.57 $586,243.00 $526,113.27 $471,436.00 $189,330.44 $406,629.00 $421,064.00 $14,435.00 Professional Services 430.140 Contracted Services .00 .00 7,342.95 110,000.00 31,369.00 75,000.00 75,000.00 .00 Professional Services Totals $0.00 $0.00 $7,342.95 $110,000.00 $31,369.00 $75,000.00 $75,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 1,653.05 1,466.16 2,212.49 2,000.00 143.09 2,000.00 2,000.00 .00 450.119 COVID-19 Expenditures 352.91 .00 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 1,618.15 766.99 2,190.48 1,500.00 3,376.88 3,300.00 3,300.00 .00 450.130 Postage .00 14.00 18.60 100.00 11.60 .00 .00 .00 450.140 Dues / Books / Periodicals 3,444.00 2,299.15 2,845.34 2,300.00 808.60 3,000.00 3,000.00 .00 450.160 Furniture / Fixtures .00 .00 .00 500.00 .00 500.00 500.00 .00 450.170 Machinery/ Equipment <$5000 .00 1,944.57 .00 1,950.00 .00 2,000.00 2,000.00 .00 450.200 Honorarium / Amenities 2,305.09 3,737.69 1,878.97 3,800.00 1,000.00 2,000.00 2,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 2,557.41 1,690.84 415.45 1,600.00 .00 1,000.00 1,000.00 .00 450.270 Continuing Education 541.09 1,395.00 1,820.14 1,400.00 8.00 4,000.00 4,000.00 .00 450.290 Recruit/ Relocation .00 299.50 13,692.22 300.00 5,156.64 5,000.00 5,000.00 .00 450.300 Travel / Per Diem 6,428.48 .00 1,549.77 3,000.00 .00 3,000.00 3,000.00 .00 450.330 Rent 39,849.00 40,000.00 39,849.00 39,849.00 36,528.25 39,508.00 39,508.00 .00 450.340 Telephone/Communications 971.60 546.11 954.61 550.00 666.15 800.00 800.00 .00 Support Goods & Services Totals $59,720.78 $54,160.01 $67,427.07 $58,849.00 $47,699.21 $66,108.00 $66,108.00 $0.00 Allocated to Projects 492.530 Allocated to Solid Waste (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 .00 .00 492.540 Allocated to Hospital (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 5 of 30 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 6 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 105 - Borough Management Allocated to Projects 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Allocated to Projects Totals ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($27,000.00) ($27,000.00) $0.00 Department 105 - Borough Management Totals $688,896.35 $598,403.01 $558,883.29 $598,285.00 $226,398.65 $520,737.00 $535,172.00 $14,435.00 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 6 of 30 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Personnel Services 410.110 Salaries 203,120.34 169,438.74 230,037.79 258,068.00 219,568.05 265,252.00 267,209.00 1,957.00 410.120 Temporary Help .00 15,779.78 2,014.48 16,500.00 14,178.68 49,228.00 49,228.00 .00 410.130 Overtime 6,221.50 5,658.58 6,408.78 10,000.00 5,775.88 10,000.00 10,000.00 .00 410.152 Cell Phone Stipend 1,170.97 1,200.00 1,557.86 2,400.00 1,300.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 19.57 17.61 2,309.83 29.00 22.55 33.00 33.00 .00 420.120 FICA Taxes 15,400.03 14,621.42 18,325.00 21,953.00 18,562.93 24,915.00 25,064.00 149.00 420.130 Group Insurance 74,040.58 65,459.22 67,848.51 79,200.00 63,455.74 79,920.00 77,730.00 (2,190.00) 420.140 Retirement 56,701.13 46,395.24 53,189.45 66,454.00 55,783.48 69,088.00 69,579.00 491.00 420.150 Workers Compensation 1,127.21 919.72 836.90 1,234.00 770.77 1,042.00 1,048.00 6.00 Personnel Services Totals $357,801.33 $319,490.31 $382,528.60 $455,838.00 $379,418.08 $500,678.00 $501,091.00 $413.00 Professional Services 430.130 Consultants .00 .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 430.140 Contracted Services .00 3,247.60 .00 1,000.00 11,250.00 1,000.00 1,000.00 .00 Professional Services Totals $0.00 $3,247.60 $0.00 $2,000.00 $11,250.00 $2,000.00 $2,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 416.16 678.50 1,106.05 700.00 304.36 1,000.00 1,000.00 .00 450.110 Operating Supplies 50.97 .00 .00 200.00 .00 1,000.00 1,000.00 .00 450.115 Computer Software <$5000 720.00 .00 .00 .00 .00 .00 .00 .00 450.119 COVID-19 Expenditures 99.90 .00 .00 1,000.00 .00 .00 .00 .00 450.120 Printing / Binding 7,370.20 3,482.82 11,263.95 4,000.00 6,161.96 5,000.00 5,000.00 .00 450.130 Postage 48.15 239.60 271.77 .00 27.05 .00 .00 .00 450.140 Dues / Books / Periodicals 356.00 746.00 1,002.73 1,500.00 1,046.00 1,500.00 1,500.00 .00 450.160 Furniture / Fixtures .00 5,334.27 351.48 500.00 .00 1,000.00 1,000.00 .00 450.170 Machinery / Equipment <$5000 .00 .00 .00 240.00 .00 .00 .00 .00 450.200 Honorarium / Amenities .00 .00 .98 300.00 .00 300.00 300.00 .00 450.210 Food / Business Lunch/Meeting Rooms 116.49 125.26 .00 100.00 111.97 100.00 100.00 .00 450.230 Advertising / Hearings 6,243.84 6,055.33 11,037.33 28,000.00 13,143.40 30,000.00 30,000.00 .00 450.240 Filing / Record Fees .00 .00 .00 .00 57.40 .00 .00 .00 450.270 Continuing Education 5,863.78 7,240.00 5,847.23 23,000.00 16,553.28 25,000.00 25,000.00 .00 450.290 Recruit/ Relocation 1,199.42 1,449.68 2,290.16 12,000.00 6,982.24 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 4,000.00 1,639.00 5,000.00 5,000.00 .00 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 7 of 30 ^^n YJ m z 0 n m 0 W v 0 00 W 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 8 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Support Goods & Services 450.327 Fines .00 .00 9.84 .00 .00 .00 .00 .00 450.330 Rent 49,772.00 49,772.00 49,772.00 49,772.00 45,624.34 50,947.00 50,947.00 .00 450.340 Telephone/Communications 1,311.89 223.68 222.50 .00 202.68 .00 .00 .00 450.430 Maint & Repairs .00 .00 1,685.00 .00 43.98 .00 .00 .00 450.470 Election Local 21,813.25 36,420.86 50,603.87 45,000.00 40,737.38 45,000.00 45,000.00 .00 450.480 Boards & Committees 1,700.00 741.88 1,542.22 5,000.00 774.59 1,000.00 1,000.00 .00 450.530 Records Management .00 1,306.67 79.97 5,000.00 152.70 5,000.00 5,000.00 .00 450.531 Transcription / Record Restoration Fee .00 .00 .00 .00 350.00 .00 .00 .00 Support Goods & Services Totals $97,082.05 $113,816.55 $137,087.08 $180,312.00 $133,912.33 $171,847.00 $171,847.00 $0.00 Department 110 - Borough Clerk Totals $454,883.38 $436,554.46 $519,615.68 $638,150.00 $524,580.41 $674,525.00 $674,938.00 $413.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 8 of 30 v (D 00 41,0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 9 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney Lega/Services 431.110 Litigation Expenses 1,360.00 .00 19,028.85 .00 .00 .00 .00 .00 431.120 Legal Fees 72,550.90 53,987.82 41,788.12 100,000.00 17,575.80 80,000.00 80,000.00 .00 Legal Services Totals $73,910.90 $53,987.82 $60,816.97 $100,000.00 $17,575.80 $80,000.00 $80,000.00 $0.00 Support Goods & Services 450.230 Advertising / Hearings 11,082.11 11,152.64 9,781.09 4,000.00 3,078.52 4,000.00 4,000.00 .00 450.240 Filing / Record Fees 3,383.00 5,193.75 2,798.00 3,000.00 2,469.00 3,000.00 3,000.00 .00 450.245 Title Search Fees .00 4,500.00 7,500.00 2,500.00 3,025.00 1,500.00 1,500.00 .00 450.323 Collection Expense .00 3,367.00 240.00 1,000.00 60.00 2,000.00 2,000.00 .00 Support Goods & Services Totals $14,465.11 $24,213.39 $20,319.09 $10,500.00 $8,632.52 $10,500.00 $10,500.00 $0.00 Department 115 - Borough Attorney Totals $88,376.01 $78,201.21 $81,136.06 $110,500.00 $26,208.32 $90,500.00 $90,500.00 $0.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 9 of 30 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Allocated to Projects 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund 492.530 Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) EXPENSE (10,000.00) .00 492.540 Allocated to Hospital (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) Department 120 - Finance Department (25,319.00) (25,319.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) Personnel Services (12,000.00) (12,000.00) (12,000.00) .00 Allocated to Projects Totals ($47,319.00) ($48,319.00) 410.110 Salaries 421,071.96 398,358.91 413,112.92 475,152.00 426,347.39 518,599.00 536,664.00 18,065.00 410.120 Temporary Help 30,340.11 35,556.35 18,004.26 .00 .00 .00 .00 .00 410.130 Overtime 1,119.58 1,028.68 135.08 1,000.00 192.01 1,000.00 1,000.00 .00 410.152 Cell Phone Stipend 900.00 750.00 450.00 450.00 .00 .00 .00 .00 420.110 Unemployment Taxes 40.32 41.80 43.01 48.00 42.81 52.00 54.00 2.00 420.120 FICA Taxes 32,083.75 33,157.03 31,819.41 36,460.00 31,399.33 39,749.00 41,131.00 1,382.00 420.130 Group Insurance 162,723.42 172,866.95 156,197.60 178,200.00 144,585.00 179,820.00 174,893.00 (4,927.00) 420.140 Retirement 116,797.74 127,656.89 129,734.89 118,038.00 105,739.13 130,419.00 134,954.00 4,535.00 420.150 Workers Compensation 2,443.88 1,978.01 1,565.56 2,049.00 1,364.96 1,663.00 1,721.00 58.00 Personnel Services Totals $767,520.76 $771,394.62 $751,062.73 $811,397.00 $709,670.63 $871,302.00 $890,417.00 $19,115.00 Support Goods & Services 450.100 Office Supplies 1,986.93 2,077.28 1,455.85 2,000.00 1,820.71 2,000.00 2,000.00 .00 450.119 COVID-19 Expenditures 73.23 1,024.67 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 9,206.36 7,145.88 10,043.77 7,500.00 10,662.97 10,000.00 10,000.00 .00 450.140 Dues / Books / Periodicals 3,562.95 3,161.03 3,336.07 2,500.00 1,998.06 2,500.00 2,500.00 .00 450.160 Furniture / Fixtures .00 131.80 .00 .00 728.63 .00 .00 .00 450.170 Machinery / Equipment <$5000 496.23 .00 .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 117.84 301.43 58.62 300.00 135.24 50.00 50.00 .00 450.220 Insurance & Bonding .00 2,750.00 2,925.00 2,925.00 175.00 2,925.00 2,925.00 .00 450.270 Continuing Education 2,177.25 2,401.00 1,978.00 4,000.00 1,637.65 4,000.00 4,000.00 .00 450.290 Recruit / Relocation 2,358.52 .00 2,276.69 .00 .00 .00 .00 .00 450.330 Rent 66,556.00 66,556.00 66,556.00 66,556.00 61,009.67 65,953.00 65,953.00 .00 450.340 Telephone/Communications 1,865.96 446.62 442.67 500.00 409.23 500.00 500.00 .00 493.130 Bond Insurance Coverage 2,925.00 2,466.60 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $91,326.27 $88,462.31 $89,072.67 $86,281.00 $78,577.16 $87,928.00 $87,928.00 $0.00 Allocated to Projects 492.210 Allocated to Land Sales .00 (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) .00 492.530 Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) .00 492.540 Allocated to Hospital (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Allocated to Projects Totals ($47,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) $0.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 10 of 30 ^^n YJ m Z 0 n m 6 W A LI v CID Z O (Q M 00 C) O W 00 t L BUKU U49S Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 120 - Finance Department Totals $811,528.03 $811,537.93 $791,816.40 $849,359.00 $739,928.79 $910,911.00 $930,026.00 $19,115.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 11 of 30 v (Q (D 00 v O 00 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Report Year 2024 Change from Ll to L2 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Personnel Services 410.110 Salaries 291,222.47 259,249.30 229,581.00 282,737.00 200,968.19 338,961.00 349,969.00 11,008.00 410.120 Temporary Help .00 .00 .00 .00 16,509.91 .00 .00 .00 410.130 Overtime 19,778.62 15,124.56 4,100.19 10,000.00 3,980.39 5,000.00 5,000.00 .00 410.152 Cell Phone Stipend 3,900.00 3,550.00 2,924.19 2,550.00 2,700.00 3,600.00 3,600.00 .00 420.110 Unemployment Taxes 30.06 27.29 22.45 30.00 20.27 35.00 36.00 1.00 420.120 FICA Taxes 22,748.51 21,534.90 17,573.75 22,589.00 17,038.51 26,588.00 27,431.00 843.00 420.130 Group Insurance 82,131.12 76,123.78 64,926.98 112,200.00 59,700.21 113,220.00 110,118.00 (3,102.00) 420.140 Retirement 87,106.25 84,810.23 68,007.54 72,570.00 50,575.02 86,334.00 89,097.00 2,763.00 420.150 Workers Compensation 1,703.38 1,213.09 828.52 1,270.00 698.37 1,112.00 1,147.00 35.00 Personnel Services Totals $508,620.41 $461,633.15 $387,964.62 $503,946.00 $352,190.87 $574,850.00 $586,398.00 $11,548.00 Employee Benefits 420.160 Termination Reserve .00 .00 .00 .00 .00 22,000.00 22,000.00 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $0.00 $0.00 $22,000.00 $22,000.00 $0.00 Professional Services 430.140 Contracted Services 1,000.00 12,043.91 533.93 15,000.00 527.00 125,000.00 125,000.00 .00 Professional Services Totals $1,000.00 $12,043.91 $533.93 $15,000.00 $527.00 $125,000.00 $125,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 325.01 91.12 93.01 500.00 556.97 1,000.00 1,000.00 .00 450.110 Operating Supplies 5,953.59 1,395.50 526.50 4,000.00 536.85 4,000.00 4,000.00 .00 450.115 Computer Software <$5000 5,286.80 3,347.08 686.01 5,200.00 3,262.70 5,200.00 5,200.00 .00 450.119 COVID-19 Expenditures 12,323.41 8,800.61 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 1,335.88 531.32 2,199.10 1,800.00 2,192.86 1,800.00 1,800.00 .00 450.140 Dues / Books / Periodicals .00 .00 .00 300.00 79.98 300.00 300.00 .00 450.160 Furniture / Fixtures 83.99 241.23 92.02 1,000.00 .00 1,000.00 1,000.00 .00 450.170 Machinery/ Equipment <$5000 16,358.39 14,563.75 14,597.87 12,700.00 43,672.61 12,200.00 12,200.00 .00 450.210 Food / Business Lunch/Meeting Rooms 22.00 181.57 .00 .00 246.89 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 .00 396.28 .00 .00 .00 450.270 Continuing Education .00 .00 383.98 6,000.00 2,825.23 6,000.00 6,000.00 .00 450.290 Recruit/ Relocation .00 1,000.85 4,628.64 .00 8,264.39 .00 .00 .00 450.300 Travel/ Per Diem 10.37 6.90 .00 .00 .00 .00 .00 .00 450.330 Rent 70,174.00 70,174.00 70,174.00 70,174.00 64,326.17 63,074.00 63,074.00 .00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 12 of 30 ^^n YJ m Z 0 n m 0 W v QQ 0 00 00 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Capital Outlay 470.100 Machinery/ Equipment >$5000 13,920.94 .00 .00 20,000.00 .00 65,000.00 65,000.00 .00 Capital Outlay Totals $13,920.94 $0.00 $0.00 $20,000.00 $0.00 $65,000.00 $65,000.00 $0.00 Operating Transfers Out 494.415 Capital Projects - (Borough) 100,000.00 .00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $100,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 125 - Information Technology Totals $963,789.83 $821,327.93 $788,744.71 $905,518.00 $713,699.48 $1,311,374.00 $1,322,922.00 $11,548.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 13 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Support Goods & Services 450.340 Telephone/Communications 4,453.92 6,162.06 3,752.22 4,600.00 3,676.36 4,600.00 4,600.00 .00 450.430 Maint & Repairs 4,107.91 4,827.25 4,795.81 5,000.00 50.87 5,000.00 5,000.00 .00 450.435 Maint Agreements 219,813.21 236,327.63 298,317.00 255,298.00 230,893.45 420,350.00 420,350.00 .00 Support Goods& Services Totals $340,248.48 $347,650.87 $400,246.16 $366,572.00 $360,981.61 $524,524.00 $524,524.00 $0.00 Capital Outlay 470.100 Machinery/ Equipment >$5000 13,920.94 .00 .00 20,000.00 .00 65,000.00 65,000.00 .00 Capital Outlay Totals $13,920.94 $0.00 $0.00 $20,000.00 $0.00 $65,000.00 $65,000.00 $0.00 Operating Transfers Out 494.415 Capital Projects - (Borough) 100,000.00 .00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $100,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 125 - Information Technology Totals $963,789.83 $821,327.93 $788,744.71 $905,518.00 $713,699.48 $1,311,374.00 $1,322,922.00 $11,548.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 13 of 30 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Report Year 2024 Change from Ll to L2 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Personnel Services 410.110 Salaries 330,872.45 303,427.37 419,512.78 363,599.00 285,684.97 389,159.00 399,904.00 10,745.00 410.120 Temporary Help 13,190.38 31,923.13 22,096.93 18,459.00 12,749.25 14,688.00 14,688.00 .00 410.130 Overtime 1,138.01 2,153.29 597.90 .00 .00 .00 .00 .00 410.152 Cell Phone Stipend 2,000.00 2,400.00 2,256.80 2,400.00 1,053.45 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 32.11 31.17 8,546.20 38.00 28.46 41.00 42.00 1.00 420.120 FICA Taxes 25,126.00 26,898.17 33,133.21 29,411.00 22,165.54 30,986.00 31,808.00 822.00 420.130 Group Insurance 102,642.30 98,966.38 120,718.10 132,000.00 95,407.31 131,428.00 127,827.00 (3,601.00) 420.140 Retirement 92,646.39 95,338.51 109,201.29 90,136.00 70,797.12 97,679.00 100,376.00 2,697.00 420.150 Workers Compensation 17,514.63 16,826.53 13,960.12 18,146.00 8,952.81 12,111.00 12,432.00 321.00 Personnel Services Totals $585,162.27 $577,964.55 $730,023.33 $654,189.00 $496,838.91 $677,292.00 $688,277.00 $10,985.00 Professional Services 430.140 Contracted Services 7,260.00 250.00 .00 .00 .00 .00 .00 .00 Professional Services Totals $7,260.00 $250.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.110 Litigation Expenses .00 .00 50,817.50 .00 107,715.91 75,000.00 75,000.00 .00 431.120 Legal Fees .00 27,549.00 12,916.00 30,000.00 4,141.70 30,000.00 30,000.00 .00 Legal Services Totals $0.00 $27,549.00 $63,733.50 $30,000.00 $111,857.61 $105,000.00 $105,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 1,387.24 2,627.40 922.82 1,000.00 1,095.64 3,000.00 3,000.00 .00 450.115 Computer Software <$5000 .00 .00 .00 1,000.00 .00 .00 .00 .00 450.120 Printing / Binding 4,279.79 4,010.82 3,451.37 4,000.00 2,876.31 5,000.00 5,000.00 .00 450.130 Postage 1,040.00 245.00 6.00 1,000.00 .00 .00 .00 .00 450.140 Dues / Books / Periodicals 1,215.90 1,584.78 3,173.03 2,700.00 4,335.90 3,500.00 3,500.00 .00 450.160 Furniture / Fixtures 709.47 730.73 .00 12,000.00 8,659.09 3,000.00 3,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 3,395.00 .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 .00 .00 .00 354.73 .00 .00 .00 450.230 Advertising / Hearings 454.08 562.86 590.39 500.00 969.56 500.00 500.00 .00 450.245 Title Search Fees .00 .00 .00 .00 320.00 1,440.00 1,440.00 .00 450.250 Data Services 500.00 .00 .00 .00 .00 .00 .00 .00 450.270 Continuing Education 10,256.52 .00 4,562.12 10,000.00 3,665.26 10,000.00 10,000.00 .00 450.290 Recruit/ Relocation .00 8,139.85 90.78 .00 183.05 .00 .00 .00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 14 of 30 v 0 CD 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 15 of 30 IN G) M z 0 n m 6 W 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Support Goods & Services 450.300 Travel/ Per Diem 3,665.06 40,784.62 8,145.00 10,000.00 2,107.74 25,000.00 25,000.00 .00 450.330 Rent 39,560.00 42,558.00 42,528.00 42,528.00 38,984.00 47,822.00 47,822.00 .00 450.340 Telephone/Communications 1,119.78 321.88 316.19 400.00 292.34 400.00 400.00 .00 Support Goods & Services Totals $64,187.84 $104,960.94 $63,785.70 $85,128.00 $63,843.62 $99,662.00 $99,662.00 $0.00 Allocated to Projects 492.560 Allocated to 911 Services (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) .00 Allocated to Projects Totals ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) $0.00 Department 130 - Assessing Department Totals $655,110.11 $709,224.49 $856,042.53 $767,817.00 $671,040.14 $880,454.00 $891,439.00 $10,985.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 15 of 30 IN G) M z 0 n m 6 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 16 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Personnel Services 410.110 Salaries 200,850.49 233,041.65 185,618.23 214,700.00 162,890.90 195,644.00 271,808.00 76,164.00 410.120 Temporary Help .00 .00 .00 .00 1,547.97 .00 .00 .00 410.130 Overtime 1,008.69 3,032.01 1,253.82 .00 488.66 .00 .00 .00 410.152 Cell Phone Stipend 2,570.00 2,808.00 2,408.00 1,836.00 577.23 1,596.00 2,796.00 1,200.00 420.110 Unemployment Taxes 18.88 24.48 18.33 22.00 15.76 20.00 27.00 7.00 420.120 FICA Taxes 14,214.53 18,647.98 13,895.56 16,565.00 12,341.51 15,089.00 21,007.00 5,918.00 420.130 Group Insurance 69,003.04 87,365.17 64,972.80 72,600.00 52,093.79 62,604.00 86,799.00 24,195.00 420.140 Retirement 66,845.38 86,630.50 66,809.46 53,224.00 35,418.72 49,107.00 68,224.00 19,117.00 420.150 Workers Compensation 7,637.03 6,395.91 3,645.59 6,653.00 2,513.57 4,795.00 7,130.00 2,335.00 Personnel Services Totals $362,148.04 $437,945.70 $338,621.79 $365,600.00 $267,888.11 $328,855.00 $457,791.00 $128,936.00 Legal Services 431.120 Legal Fees .00 80.00 .00 .00 .00 .00 .00 .00 Legal Services Totals $0.00 $80.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 1,277.70 1,018.51 726.75 1,200.00 1,009.46 12,000.00 12,000.00 .00 450.110 Operating Supplies 820.21 713.20 51.64 1,000.00 .00 1,000.00 1,000.00 .00 450.119 COVID-19 Expenditures 200.90 .00 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 2,157.78 1,315.07 3,074.99 2,500.00 3,475.39 2,500.00 2,500.00 .00 450.140 Dues/ Books/ Periodicals 223.00 156.00 .00 1,200.00 156.00 1,000.00 1,000.00 .00 450.160 Furniture / Fixtures 581.92 268.99 434.49 2,500.00 615.48 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 1,658.69 1,876.00 .00 2,500.00 .00 2,000.00 2,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 255.23 123.08 57.22 500.00 133.28 500.00 500.00 .00 450.230 Advertising / Hearings .00 464.79 312.18 2,000.00 3,291.21 3,000.00 3,000.00 .00 450.270 Continuing Education 818.00 778.00 4,129.85 4,500.00 150.00 4,500.00 4,500.00 .00 450.290 Recruit/ Relocation 970.47 684.00 1,169.50 .00 1,080.61 1,000.00 1,000.00 .00 450.300 Travel/ Per Diem 1,342.00 .00 .00 2,500.00 .00 2,500.00 2,500.00 .00 450.330 Rent 56,882.00 57,000.00 56,882.00 56,882.00 52,141.84 52,189.00 52,189.00 .00 450.340 Telephone/Communications 1,708.12 1,237.00 734.55 1,200.00 409.23 1,200.00 1,200.00 .00 450.430 Maint & Repairs .00 .00 125.00 .00 .00 .00 .00 .00 Support Goods & Services Totals $68,896.02 $65,634.64 $67,698.17 $78,482.00 $62,462.50 $85,889.00 $85,889.00 0.00 Department 135 - Engineering / Facilities Totals $431,044.06 $503,660.34 $406,319.96 $444,082.00 $330,350.61 $414,744.00 $543,680.00 $128,936.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 16 of 30 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 140 - Community Development Personnel Services 410.110 Salaries 253,267.00 286,933.16 239,862.39 366,197.00 176,844.75 333,382.00 339,930.00 6,548.00 410.130 Overtime 6,404.11 2,857.70 1,301.70 2,611.00 1,453.80 3,000.00 3,000.00 .00 410.152 Cell Phone Stipend 1,996.78 2,206.67 1,253.20 2,400.00 1,433.76 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 5,413.54 28.53 23.92 37.00 17.37 34.00 34.00 .00 420.120 FICA Taxes 19,297.15 24,044.35 19,408.45 28,397.00 14,875.84 25,825.00 26,326.00 501.00 420.130 Group Insurance 76,477.85 109,088.62 94,120.04 132,000.00 57,911.96 108,332.00 105,363.00 (2,969.00) 420.140 Retirement 71,021.23 88,096.13 71,609.19 91,428.00 40,400.88 84,432.00 86,075.00 1,643.00 420.150 Workers Compensation 1,739.68 4,090.36 3,424.36 4,599.00 2,480.91 8,682.00 8,877.00 195.00 Personnel Services Totals $435,617.34 $517,345.52 $431,003.25 $627,669.00 $295,419.27 $564,887.00 $570,805.00 $5,918.00 Professional Services 430.140 Contracted Services 20,972.07 .00 4,440.00 25,000.00 13,420.00 50,000.00 50,000.00 .00 430.145 Junk Removal Services 16,194.70 16,068.05 10,836.50 8,000.00 7,462.00 20,000.00 20,000.00 .00 Professional Services Totals $37,166.77 $16,068.05 $15,276.50 $33,000.00 $20,882.00 $70,000.00 $70,000.00 $0.00 Legal Services 431.110 Litigation Expenses .00 .00 .00 .00 540.00 .00 .00 .00 431.120 Legal Fees 7,053.00 10,959.00 5,276.00 10,000.00 3,980.00 10,000.00 10,000.00 .00 Legal Services Totals $7,053.00 $10,959.00 $5,276.00 $10,000.00 $4,520.00 $10,000.00 $10,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 808.02 372.12 1,409.79 1,250.00 1,041.49 1,500.00 1,500.00 .00 450.120 Printing / Binding 5,584.15 6,417.02 2,123.53 6,000.00 3,045.89 6,000.00 6,000.00 .00 450.130 Postage .00 .00 .00 .00 100.35 .00 .00 .00 450.140 Dues / Books / Periodicals 1,003.62 1,141.00 597.00 2,000.00 1,188.46 1,300.00 1,300.00 .00 450.160 Furniture / Fixtures 697.51 380.98 .00 .00 .00 500.00 500.00 .00 450.170 Machinery/ Equipment <$5000 358.00 .00 49.91 .00 .00 .00 .00 .00 450.191 GIS Data 6,951.79 .00 .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 61.72 120.10 .00 .00 .00 .00 .00 .00 450.230 Advertising / Hearings 3,754.20 5,468.06 2,650.79 5,500.00 3,704.10 5,500.00 5,500.00 .00 450.240 Filing / Record Fees 25.00 165.85 .00 .00 .00 .00 .00 .00 450.245 Title Search Fees .00 .00 .00 .00 125.00 500.00 500.00 .00 450.270 Continuing Education 1,727.12 632.50 214.00 10,000.00 81.52 10,000.00 10,000.00 .00 450.290 Recruit/ Relocation 7,693.46 12,264.10 12,833.69 8,500.00 9,477.88 8,500.00 8,500.00 .00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 17 of 30 v 0 W 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 18 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 140 - Community Development Support Goods & Services 450.300 Travel/ Per Diem 691.79 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 450.302 Commission Travel/Training 3,536.60 .00 650.00 11,500.00 .00 14,000.00 14,000.00 .00 450.330 Rent 71,440.00 68,533.00 68,472.00 68,472.00 62,766.00 55,448.00 55,448.00 .00 450.340 Telephone/Communications 1,807.26 317.96 316.19 360.00 292.34 360.00 360.00 .00 450.430 Maint & Repairs .00 298.56 .00 .00 .00 .00 .00 .00 450.480 Boards & Committees 6,600.00 14,015.55 15,200.00 16,800.00 11,600.00 16,800.00 16,800.00 .00 Support Goods & Services Totals $112,740.24 $110,126.80 $104,516.90 $135,382.00 $93,423.03 $125,408.00 $125,408.00 $0.00 Department 140 - Community Development Totals $592,577.35 $654,499.37 $556,072.65 $806,051.00 $414,244.30 $770,295.00 $776,213.00 $5,918.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 18 of 30 W s? Z' W Z3 n m Z O �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Support Goods & Services 450.330 Rent 20,491.00 20,491.00 20,491.00 20,491.00 18,783.42 20,295.00 20,295.00 .00 Support Goods & Services Totals $20,491.00 $20,491.00 $20,491.00 $20,491.00 $18,783.42 $20,295.00 $20,295.00 $0.00 Department 142 - Building Official Totals $184,664.42 $172,085.37 $177,961.99 $172,991.00 $163,529.10 $190,295.00 $190,295.00 $0.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 19 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 142 - Building Official Professional Services 430.140 Contracted Services 164,173.42 151,594.37 157,470.99 152,500.00 144,745.68 170,000.00 170,000.00 .00 Professional Services Totals $164,173.42 $151,594.37 $157,470.99 $152,500.00 $144,745.68 $170,000.00 $170,000.00 $0.00 Support Goods & Services 450.330 Rent 20,491.00 20,491.00 20,491.00 20,491.00 18,783.42 20,295.00 20,295.00 .00 Support Goods & Services Totals $20,491.00 $20,491.00 $20,491.00 $20,491.00 $18,783.42 $20,295.00 $20,295.00 $0.00 Department 142 - Building Official Totals $184,664.42 $172,085.37 $177,961.99 $172,991.00 $163,529.10 $190,295.00 $190,295.00 $0.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 19 of 30 v 0 Ln 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 20 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 160 - Economic Development Professional Services 430.140 Contracted Services 20,000.00 .00 .00 20,000.00 .00 20,000.00 20,000.00 .00 Professional Services Totals $20,000.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $20,000.00 $0.00 Contributions 448.362 Chamber of Commerce .00 5,250.00 .00 .00 .00 .00 .00 .00 448.415 Kodiak Economic Development Corporation .00 .00 .00 .00 10,000.00 .00 .00 .00 Contributions Totals $0.00 $5,250.00 $0.00 $0.00 $10,000.00 $0.00 $0.00 $0.00 Support Goods & Services 450.140 Dues/ Books/ Periodicals 600.00 600.00 600.00 600.00 600.00 600.00 600.00 .00 Support Goods & Services Totals $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $0.00 Department 160 - Economic Development Totals $20,600.00 $5,850.00 $600.00 $20,600.00 $10,600.00 $20,600.00 $20,600.00 $0.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 20 of 30 (Q (D O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 21 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $180.00 EXPENSE $0.00 $0.00 Audit Expense Department 165 - General Administration 432.100 Professional Services 80,350.29 93,229.10 96,697.74 Personnel Services 110,790.97 105,500.00 105,500.00 .00 432.110 Out of Pocket Expenses 8,699.65 7,800.90 410.110 Salaries 705.33 480.74 .00 3,007.00 1,043.48 47,405.00 48,202.00 797.00 410.120 Temporary Help 66.85 .00 .00 .00 4.72 .00 .00 .00 420.110 Unemployment Taxes .05 .04 .00 .00 .12 5.00 5.00 .00 420.120 FICA Taxes (1,211.70) 35.59 .00 230.00 77.70 3,626.00 3,687.00 61.00 420.130 Group Insurance 2,720.64 2,594.26 .00 1,320.00 .00 19,314.00 18,655.00 (659.00) 420.140 Retirement 6,543.16 (3,684.03) (.31) 745.00 229.55 11,899.00 12,099.00 200.00 420.150 Workers Compensation 67.61 33.76 .00 211.00 19.13 535.00 561.00 26.00 Personnel Services Totals $8,891.94 ($539.64) ($0.31) $5,513.00 $1,374.70 $82,784.00 $83,209.00 $425.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 21 of 30 Legal Services 431.120 Legal Fees .00 .00 .00 .00 180.00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $180.00 $0.00 $0.00 $0.00 Audit Expense 432.100 Professional Services 80,350.29 93,229.10 96,697.74 113,500.00 110,790.97 105,500.00 105,500.00 .00 432.110 Out of Pocket Expenses 8,699.65 7,800.90 7,508.95 8,000.00 7,599.03 8,000.00 8,000.00 .00 432.120 Contracted Services 108.96 99.70 5,144.26 100.00 2,544.15 2,600.00 2,600.00 .00 Audit Expense Totals $89,158.90 $101,129.70 $109,350.95 $121,600.00 $120,934.15 $116,100.00 $116,100.00 $0.00 Contributions 448.902 Donated Trash Disposal 130,575.86 .00 .00 .00 .00 .00 .00 .00 Contributions Totals $130,575.86 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 2,215.36 3,650.55 1,509.89 3,000.00 1,208.46 3,000.00 3,000.00 .00 450.119 COVID-19 Expenditures 11,157.72 78,316.38 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 4,943.35 10,445.12 14,815.72 8,000.00 5,554.98 13,000.00 13,000.00 .00 450.130 Postage 3,845.45 6,603.42 11,919.85 8,000.00 4,868.81 8,000.00 8,000.00 .00 450.160 Furniture / Fixtures .00 .00 .00 .00 1,319.90 .00 .00 .00 450.180 Equipment Rental 1,695.96 1,490.94 900.18 1,000.00 875.88 1,000.00 1,000.00 .00 450.200 Honorarium / Amenities 35.62 500.89 .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 261.26 139.66 595.19 .00 1,881.34 2,000.00 2,000.00 .00 450.222 General Liablity Insurance Coverage 14,246.83 12,420.33 11,255.00 12,000.00 14,469.00 16,500.00 16,500.00 .00 450.223 Crime Protection Insurance Coverage 400.00 400.00 400.00 400.00 400.00 400.00 400.00 .00 450.224 Insurance Coverage Discounts (4,721.00) (4,170.00) (4,575.00) .00 (5,285.00) (5,000.00) (5,000.00) .00 450.230 Advertising / Hearings .00 .00 257.45 .00 1,124.00 .00 .00 .00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 21 of 30 T v CO CD (0 O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Travel 461.220 Travel Insurance Coverage 950.00 950.00 950.00 1,000.00 950.00 1,000.00 1,000.00 .00 Travel Totals $950.00 $950.00 $950.00 $1,000.00 $950.00 $1,000.00 $1,000.00 $0.00 Equipment 466.220 Auto Liability Insurance 4,375.00 3,804.46 3,802.00 4,000.00 3,802.00 5,000.00 5,000.00 .00 Equipment Totals $4,375.00 $3,804.46 $3,802.00 $4,000.00 $3,802.00 $5,000.00 $5,000.00 $0.00 Capital Outlay 470.120 Automotive .00 .00 .00 .00 142,440.00 .00 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $142,440.00 $0.00 $0.00 $0.00 Department 165 - General Administration Totals $312,526.09 $247,080.26 $190,618.07 $6,606,642.00 $324,367.98 $318,371.00 $318,796.00 $425.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 22 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 165 - General Administration Support Goods & Services 450.251 Miscellaneous 216.85 14.25 49.28 .00 24.23 .00 .00 .00 450.290 Recruit / Relocation 357.05 .00 .00 .00 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 5,456.50 .00 .00 .00 450.320 Bad Debt Expense 21,486.64 13,934.82 9,995.54 1,000.00 10.06 600.00 600.00 .00 450.323 Collection Expense 5.50 .00 .00 .00 22.00 .00 .00 .00 450.327 Fines 32.12 .00 8,462.36 .00 9.76 .00 .00 .00 450.330 Rent .00 .00 .00 .00 .00 49,987.00 49,987.00 .00 450.340 Telephone/Communications 529.12 63.51 63.29 .00 58.49 .00 .00 .00 450.350 Electricity .00 .00 .00 .00 12.68 .00 .00 .00 450.360 Fuel- Heating .00 .00 .00 .00 34.24 .00 .00 .00 450.365 Fuel - Vehicle 3,744.14 3,740.01 3,042.52 3,000.00 2,720.78 4,000.00 4,000.00 .00 450.370 Water & Sewer .00 .00 .00 .00 41.82 .00 .00 .00 450.430 Maint & Repairs .00 .00 200.47 .00 17.24 .00 .00 .00 450.440 Auto Maint & Repairs 6,259.77 3,023.57 4,550.44 5,000.00 5,594.08 6,000.00 6,000.00 .00 450.450 Contingencies .00 .00 .00 6,419,629.00 .00 .00 .00 .00 450.451 Licenses & Permits .00 .00 .00 .00 10.00 .00 .00 .00 450.461 Safety Supplies 3,068.53 2,100.00 2,613.97 3,000.00 3,650.59 3,000.00 3,000.00 .00 450.495 Bank Fees 8,794.12 9,062.29 10,459.28 10,500.00 10,599.90 11,000.00 11,000.00 .00 Support Goods & Services Totals $78,574.39 $141,735.74 $76,515.43 $6,474,529.00 $54,679.74 $113,487.00 $113,487.00 $0.00 Capital Projects 452.110 Administration .00 .00 .00 .00 7.39 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $7.39 $0.00 $0.00 $0.00 Travel 461.220 Travel Insurance Coverage 950.00 950.00 950.00 1,000.00 950.00 1,000.00 1,000.00 .00 Travel Totals $950.00 $950.00 $950.00 $1,000.00 $950.00 $1,000.00 $1,000.00 $0.00 Equipment 466.220 Auto Liability Insurance 4,375.00 3,804.46 3,802.00 4,000.00 3,802.00 5,000.00 5,000.00 .00 Equipment Totals $4,375.00 $3,804.46 $3,802.00 $4,000.00 $3,802.00 $5,000.00 $5,000.00 $0.00 Capital Outlay 470.120 Automotive .00 .00 .00 .00 142,440.00 .00 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $142,440.00 $0.00 $0.00 $0.00 Department 165 - General Administration Totals $312,526.09 $247,080.26 $190,618.07 $6,606,642.00 $324,367.98 $318,371.00 $318,796.00 $425.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 22 of 30 v 0 00 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Support Goods & Services Totals $15,893.22 $1,848.65 $3,158.81 $17,000.00 $3,501.28 $22,000.00 $22,000.00 $0.00 Department 172 - Parks & Recreation Totals $32,562.32 $19,560.13 $22,125.05 $43,037.00 $6,666.32 $88,244.00 $88,542.00 $298.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 23 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation Personnel Services 410.110 Salaries 2,513.85 1,206.48 1,980.99 6,014.00 925.15 17,565.00 17,915.00 350.00 410.120 Temporary Help 9,751.06 5,877.91 1,921.80 4,368.00 1,395.38 18,260.00 18,260.00 .00 410.130 Overtime 23.82 .00 21.05 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .23 .11 .20 1.00 .10 4.00 4.00 .00 420.120 FICA Taxes 906.48 557.89 283.03 794.00 188.23 2,741.00 2,767.00 26.00 420.130 Group Insurance 559.25 1,720.60 592.10 2,640.00 325.05 6,660.00 6,478.00 (182.00) 420.140 Retirement 520.33 292.37 416.96 1,491.00 219.63 4,409.00 4,497.00 88.00 420.150 Workers Compensation 1,044.08 531.33 322.61 729.00 111.50 1,605.00 1,621.00 16.00 Personnel Services Totals $15,319.10 $10,186.69 $5,538.74 $16,037.00 $3,165.04 $51,244.00 $51,542.00 $298.00 Professional Services 430.140 Contracted Services 1,350.00 7,524.79 13,427.50 10,000.00 .00 15,000.00 15,000.00 .00 Professional Services Totals $1,350.00 $7,524.79 $13,427.50 $10,000.00 $0.00 $15,000.00 $15,000.00 $0.00 Support Goods & Services 450.119 COVID-19 Expenditures 381.00 .00 .00 .00 .00 .00 .00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 .00 2,000.00 .00 2,000.00 2,000.00 .00 450.230 Advertising / Hearings .00 .00 451.52 .00 .00 .00 .00 .00 450.380 Snow Removal/ Sanding 1,295.00 1,732.50 2,698.00 5,000.00 2,935.00 5,000.00 5,000.00 .00 450.430 Maint & Repairs 14,217.22 116.15 9.29 10,000.00 566.28 15,000.00 15,000.00 .00 Support Goods & Services Totals $15,893.22 $1,848.65 $3,158.81 $17,000.00 $3,501.28 $22,000.00 $22,000.00 $0.00 Department 172 - Parks & Recreation Totals $32,562.32 $19,560.13 $22,125.05 $43,037.00 $6,666.32 $88,244.00 $88,542.00 $298.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 23 of 30 T v 0 0 00 y SUDS' - BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 175 - Emergency Preparedness Personnel Services 410.110 Salaries 423.18 658.72 .00 .00 286.68 10,047.00 10,247.00 200.00 410.120 Temporary Help .00 559.83 .00 .00 .00 .00 .00 .00 410.130 Overtime .00 109.14 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .03 .06 .00 .00 .03 1.00 1.00 .00 420.120 FICA Taxes 31.03 98.82 .00 .00 21.15 769.00 784.00 15.00 420.130 Group Insurance 94.69 420.82 .00 .00 .00 3,463.00 3,368.00 (95.00) 420.140 Retirement 91.89 167.91 .00 .00 63.07 2,522.00 2,572.00 50.00 420.150 Workers Compensation 33.73 88.52 .00 .00 12.84 450.00 459.00 9.00 Personnel Services Totals $674.55 $2,103.82 $0.00 $0.00 $383.77 $17,252.00 $17,431.00 $179.00 Professional Services 430.140 Contracted Services .00 101.00 9,115.00 15,000.00 1,333.27 15,000.00 15,000.00 .00 Professional Services Totals $0.00 $101.00 $9,115.00 $15,000.00 $1,333.27 $15,000.00 $15,000.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 340.00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $340.00 $0.00 $0.00 $0.00 Support Goods & Services 450.120 Printing / Binding .00 .00 .00 2,500.00 .00 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 450.270 Continuing Education .00 .00 .00 6,000.00 .00 5,000.00 5,000.00 .00 450.300 Travel / Per Diem .00 .00 .00 2,500.00 .00 2,500.00 2,500.00 .00 450.340 Telephone/Communications .00 1,062.44 (288.16) .00 .00 .00 .00 .00 450.350 Electricity 1,193.04 1,192.96 1,192.80 1,200.00 2,265.37 1,200.00 1,200.00 .00 450.360 Fuel- Heating 1,217.96 750.67 963.59 1,500.00 1,612.98 1,500.00 1,500.00 .00 450.430 Maint & Repairs 1,393.02 44.74 .00 .00 1,295.00 1,500.00 1,500.00 .00 Support Goods & Services Totals $3,804.02 $3,050.81 $1,868.23 $18,700.00 $5,173.35 $19,200.00 $19,200.00 $0.00 Department 175 - Emergency Preparedness Totals $4,478.57 $5,255.63 $10,983.23 $33,700.00 $7,230.39 $51,452.00 $51,631.00 $179.00 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 24 of 30 ^^n YJ m z 0 n m 0 W W s? Z' W Z3 n m Z O �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 25 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 186 - Animal Control Contracted Services 444.110 Animal Control 118,700.00 118,700.00 121,000.00 150,430.00 150,430.00 152,310.00 152,310.00 .00 Contracted Services Totals $118,700.00 $118,700.00 $121,000.00 $150,430.00 $150,430.00 $152,310.00 $152,310.00 $0.00 Department 186 - Animal Control Totals $118,700.00 $118,700.00 $121,000.00 $150,430.00 $150,430.00 $152,310.00 $152,310.00 $0.00 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 25 of 30 W �y K'a-DrAK- ISLAIVV - BUKU U49S T Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 190 - Education / Culture / Recreation Contributions 448.351 North Star PTA (Street Lights) 4,657.81 4,608.27 4,607.04 4,700.00 3,852.85 4,700.00 4,700.00 .00 448.358 Karluk IRA Council Contributions Totals Department 190 - Education / Culture / Recreation Totals Run by Dora Cross on 05/30/2023 14:32:00 PM 15,789.00 15,789.00 15,789.00 15,345.00 15,989.18 15,789.00 15,789.00 .00 $20,446.81 $20,397.27 $20,396.04 $20,045.00 $19,842.03 $20,489.00 $20,489.00 $0.00 $20,446.81 $20,397.27 $20,396.04 $20,045.00 $19,842.03 $20,489.00 $20,489.00 $0.00 Page 26 of 30 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 27 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 191 - Kodiak Colleges & Libraries Contributions 448.350 Kodiak Colleges 50,000.00 50,000.00 63,412.00 136,588.00 100,000.00 100,000.00 100,000.00 .00 Contributions Totals $50,000.00 $50,000.00 $63,412.00 $136,588.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Department 191 - Kodiak Colleges & Libraries Totals $50,000.00 $50,000.00 $63,412.00 $136,588.00 $100,000.00 $100,000.00 $100,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 27 of 30 Iv W 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 28 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 110 - Health & Social Services Contributions 448.307 Humane Society 3,100.00 3,100.00 4,421.00 .00 .00 .00 .00 .00 448.308 Womens Resource Center 47,500.00 20,000.00 24,558.00 25,000.00 25,000.00 .00 .00 .00 448.310 American Red Cross 3,100.00 3,100.00 2,947.00 5,000.00 5,000.00 .00 .00 .00 448.319 Hospice of Kodiak 3,100.00 3,100.00 4,421.00 5,000.00 5,000.00 .00 .00 .00 448.322 Senior Citizen Support 21,000.00 20,000.00 24,558.00 25,000.00 25,000.00 .00 .00 .00 448.324 Hope Community Resources .00 3,100.00 4,421.00 5,000.00 5,000.00 .00 .00 .00 448.380 Salvation Army 20,000.00 20,000.00 24,558.00 20,000.00 .00 .00 .00 .00 448.382 Brother Francis Shelter 36,000.00 20,000.00 .00 10,000.00 10,000.00 .00 .00 .00 448.402 Kodiak Area Transit System .00 .00 .00 5,000.00 5,000.00 .00 .00 .00 448.412 Independent Living .00 .00 3,929.00 .00 .00 .00 .00 .00 448.413 Kodiak Kindness Project .00 .00 2,947.00 5,000.00 5,000.00 .00 .00 .00 448.910 Funding / Non -Profits .00 .00 .00 .00 .00 85,000.00 85,000.00 .00 Contributions Totals $133,800.00 $92,400.00 $96,760.00 $105,000.00 $85,000.00 $85,000.00 $85,000.00 $0.00 Support Goods & Services 450.119 COVID-19 Expenditures .00 839,525.00 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $0.00 $839,525.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 110 - Health & Social Services $133,800.00 $931,925.00 $96,760.00 $105,000.00 $85,000.00 $85,000.00 $85,000.00 $0.00 Totals Run by Dora Cross on 05/30/2023 14:32:00 PM Page 28 of 30 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 29 of 30 IN G) m z 0 n m 6 W 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 120 - Education / Culture & Recreation Contributions 448.309 Alutiiq Museum & Archaeological Repository .00 4,000.00 4,421.00 5,000.00 5,000.00 .00 .00 .00 448.325 Women's Bay Community Council .00 1,000.00 .00 .00 .00 .00 .00 .00 448.330 KMXT Public Radio 3,700.00 4,000.00 9,824.00 20,000.00 20,000.00 .00 .00 .00 448.340 Kodiak Art Council 3,100.00 3,100.00 7,367.00 2,500.00 2,500.00 .00 .00 .00 448.361 Kodiak Area Mentor Program 4,500.00 4,750.00 4,421.00 2,500.00 2,500.00 .00 .00 .00 448.366 KANA Family Center 3,100.00 3,100.00 4,912.00 15,000.00 15,000.00 .00 .00 .00 448.371 Kodiak Soil & Water Conservation 3,100.00 3,100.00 4,814.00 5,000.00 5,000.00 .00 .00 .00 448.400 Kodiak Rodeo & State Fair .00 4,000.00 .00 .00 .00 .00 .00 .00 448.405 Kodiak Teen Court 3,100.00 .00 5,992.00 5,000.00 5,000.00 .00 .00 .00 448.406 Kodiak Maritime Museum .00 4,000.00 4,912.00 5,000.00 5,000.00 .00 .00 .00 448.409 Rural Alaska Community Action Program 3,100.00 3,100.00 3,929.00 .00 .00 .00 .00 .00 448.410 St. Paul Preschool .00 1,200.00 3,000.00 .00 .00 .00 .00 .00 448.411 Kodiak Archipelago Leadership Institute .00 .00 9,824.00 .00 .00 .00 .00 .00 448.414 Kodiak History Museum .00 .00 9,824.00 5,000.00 5,000.00 .00 .00 .00 448.910 Funding / Non -Profits .00 .00 .00 .00 .00 85,000.00 85,000.00 .00 Contributions Totals $23,700.00 $35,350.00 $73,240.00 $65,000.00 $65,000.00 $85,000.00 $85,000.00 $0.00 Support Goods & Services 450.119 COVID-19 Expenditures .00 4,289,729.60 (353.07) .00 .00 .00 .00 .00 Support Goods & Services Totals $0.00 $4,289,729.60 ($353.07) $0.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 120 - Education / Culture & $23,700.00 $4,325,079.60 $72,886.93 $65,000.00 $65,000.00 $85,000.00 $85,000.00 $0.00 Recreation Totals Department 192 - Non Profit Funding Totals $157,500.00 $5,257,004.60 $169,646.93 $170,000.00 $150,000.00 $170,000.00 $170,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 29 of 30 IN G) m z 0 n m 6 W v 0 0 CnI0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 30 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 195 - Transfers Out Operating Transfers Out 494.234 Local Emergency Planning Committee (LEPC) 13,000.00 10,072.00 .00 .00 .00 .00 .00 .00 494.300 Debt Service .00 3,016,076.00 2,303,196.00 118,335.00 .00 750,000.00 200,000.00 (550,000.00) 494.415 Capital Projects - (Borough) .00 .00 300,000.00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $13,000.00 $3,026,148.00 $2,603,196.00 $118,335.00 $0.00 $750,000.00 $200,000.00 ($550,000.00) Department 195 - Transfers Out Totals $13,000.00 $3,026,148.00 $2,603,196.00 $118,335.00 $0.00 $750,000.00 $200,000.00 ($550,000.00) EXPENSE TOTALS $5,744,905.01 $13,693,468.28 $8,067,801.88 $12,784,417.00 $4,707,991.36 $7,685,972.00 $7,328,224.00 ($357,748.00) Fund 100 - General Fund Totals REVENUE TOTALS $6,479,029.03 $15,086,141.20 $8,831,401.14 $12,784,417.00 $12,396,157.89 $7,685,972.00 $7,328,224.00 ($357,748.00) EXPENSE TOTALS $5,744,905.01 $13,693,468.28 $8,067,801.88 $12,784,417.00 $4,707,991.36 $7,685,972.00 $7,328,224.00 ($357,748.00) Fund 100 - General Fund Totals $734,124.02 $1,392,672.92 $763,599.26 $0.00 $7,688,166.53 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $6,479,029.03 $15,086,141.20 $8,831,401.14 $12,784,417.00 $12,396,157.89 $7,685,972.00 $7,328,224.00 ($357,748.00) EXPENSE GRAND TOTALS $5,744,905.01 $13,693,468.28 $8,067,801.88 $12,784,417.00 $4,707,991.36 $7,685,972.00 $7,328,224.00 ($357,748.00) Net Grand Totals $734,124.02 $1,392,672.92 $763,599.26 $0.00 $7,688,166.53 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 30 of 30 v 0 0 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 1 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 201- Education Support Fund REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 9,408,641.49 8,374,357.30 9,176,893.65 10,759,720.00 10,678,588.19 10,759,720.00 10,984,720.00 225,000.00 311.200 Personal Property Tax 1,154,138.82 1,015,344.34 1,068,041.35 1,195,524.00 1,259,033.36 1,195,524.00 1,220,524.00 25,000.00 Property Tax Totals $10,562,780.31 $9,389,701.64 $10,244,935.00 $11,955,244.00 $11,937,621.55 $11,955,244.00 $12,205,244.00 $250,000.00 Department 000 - Fund Revenues Totals $10,562,780.31 $9,389,701.64 $10,244,935.00 $11,955,244.00 $11,937,621.55 $11,955,244.00 $12,205,244.00 $250,000.00 REVENUE TOTALS $10,562,780.31 $9,389,701.64 $10,244,935.00 $11,955,244.00 $11,937,621.55 $11,955,244.00 $12,205,244.00 $250,000.00 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 1 of 51 v 0 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 2 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 201- Education Support Fund EXPENSE Department 201 - Education Support Audit Expense 432.100 Professional Services 44,637.56 47,500.82 48,481.75 50,000.00 53,910.00 50,000.00 50,000.00 .00 432.110 Out of Pocket Expenses 4,612.44 3,519.18 3,649.94 .00 .00 .00 .00 .00 Audit Expense Totals $49,250.00 $51,020.00 $52,131.69 $50,000.00 $53,910.00 $50,000.00 $50,000.00 $0.00 Support Goods & Services 450.221 Property Insurance 223,739.00 271,998.00 343,755.00 275,000.00 429,401.00 275,000.00 275,000.00 .00 450.222 General Liablity Insurance Coverage 126,178.24 178,574.24 193,975.63 180,000.00 206,076.00 180,000.00 180,000.00 .00 450.224 Insurance Coverage Discounts (12,180.00) (32,245.00) (49,530.00) (31,000.00) (32,868.00) (31,000.00) (31,000.00) .00 450.226 Mobile Equipment Insurance 987.00 987.00 987.00 1,000.00 987.00 1,000.00 1,000.00 .00 450.320 Bad Debt Expense 17,299.58 3,275.36 2,854.61 .00 45.28 .00 .00 .00 450.380 Snow Removal/ Sanding 138,417.50 55,476.50 78,152.50 30,244.00 46,155.00 30,244.00 30,244.00 .00 450.430 Maint & Repairs 29,374.77 2,060.00 3,245.81 25,000.00 20,449.28 25,000.00 25,000.00 .00 Support Goods & Services Totals $523,816.09 $480,126.10 $573,440.55 $480,244.00 $670,245.56 $480,244.00 $480,244.00 $0.00 Equipment 466.220 Auto Liability Insurance 17,956.27 19,743.18 20,517.00 20,000.00 20,517.00 20,000.00 20,000.00 .00 Equipment Totals $17,956.27 $19,743.18 $20,517.00 $20,000.00 $20,517.00 $20,000.00 $20,000.00 $0.00 Operating Transfers Out 494.290 KIBSD 9,880,420.98 8,843,575.32 9,812,009.37 11,405,000.00 10,454,807.00 11,405,000.00 11,655,000.00 250,000.00 Operating Transfers Out Totals $9,880,420.98 $8,843,575.32 $9,812,009.37 $11,405,000.00 $10,454,807.00 $11,405,000.00 $11,655,000.00 $250,000.00 Department 201 - Education Support Totals $10,471,443.34 $9,394,464.60 $10,458,098.61 $11,955,244.00 $11,199,479.56 $11,955,244.00 $12,205,244.00 $250,000.00 EXPENSE TOTALS $10,471,443.34 $9,394,464.60 $10,458,098.61 $11,955,244.00 $11,199,479.56 $11,955,244.00 $12,205,244.00 $250,000.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,562,780.31 $9,389,701.64 $10,244,935.00 $11,955,244.00 $11,937,621.55 $11,955,244.00 $12,205,244.00 $250,000.00 EXPENSE TOTALS $10,471,443.34 $9,394,464.60 $10,458,098.61 $11,955,244.00 $11,199,479.56 $11,955,244.00 $12,205,244.00 $250,000.00 Fund 201 - Education Support Fund Totals $91,336.97 ($4,762.96) ($213,163.61) $0.00 $738,141.99 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 2 of 51 v 0 0 00 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Land Sales Activity 371.100 Land Sale - Principal 16,762.41 52,687.39 9,827.80 10,912.00 9,965.56 12,077.00 12,077.00 .00 371.110 Land Sale -Interest 12,139.59 10,117.78 5,612.20 4,628.00 4,279.44 3,463.00 3,463.00 .00 Land Sales Activity Totals $28,902.00 $62,805.17 $15,440.00 $15,540.00 $14,245.00 $15,540.00 $15,540.00 $0.00 Miscellaneous - Classiried 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 210 - Land Sales 80.00 20.00 .00 .00 .00 Miscellaneous - Classified Totals $1,307.00 $100.00 $80.00 REVENUE $20.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $159,747.73 $113,199.54 ($55,620.25) $51,620.00 Department 000 - Fund Revenues $51,540.00 $51,540.00 $0.00 REVENUE TOTALS $159,747.73 $113,199.54 ($55,620.25) $51,620.00 $36,253.51 Licenses & Permits $51,540.00 $0.00 322.100 Annual Use Permit 6,000.00 7,200.00 6,000.00 6,000.00 9,600.00 6,000.00 6,000.00 .00 Licenses & Permits Totals $6,000.00 $7,200.00 $6,000.00 $6,000.00 $9,600.00 $6,000.00 $6,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 32,587.40 21,783.44 17,804.87 .00 30,980.39 .00 .00 .00 361.300 Change in Fair Market Value 5,175.93 (16,890.79) (100,529.76) .00 (18,591.88) .00 .00 .00 Interest Earnings Totals $37,763.33 $4,892.65 ($82,724.89) $0.00 $12,388.51 $0.00 $0.00 $0.00 Rents & Royalties 363.500 Gravel Sales 85,775.40 38,201.72 5,584.64 30,000.00 .00 30,000.00 30,000.00 .00 Rents & Royalties Totals $85,775.40 $38,201.72 $5,584.64 $30,000.00 $0.00 $30,000.00 $30,000.00 $0.00 Land Sales Activity 371.100 Land Sale - Principal 16,762.41 52,687.39 9,827.80 10,912.00 9,965.56 12,077.00 12,077.00 .00 371.110 Land Sale -Interest 12,139.59 10,117.78 5,612.20 4,628.00 4,279.44 3,463.00 3,463.00 .00 Land Sales Activity Totals $28,902.00 $62,805.17 $15,440.00 $15,540.00 $14,245.00 $15,540.00 $15,540.00 $0.00 Miscellaneous - Classiried 380.170 Other 1,217.00 .00 .00 .00 .00 .00 .00 .00 380.190 Land Leases 90.00 100.00 80.00 80.00 20.00 .00 .00 .00 Miscellaneous - Classified Totals $1,307.00 $100.00 $80.00 $80.00 $20.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $159,747.73 $113,199.54 ($55,620.25) $51,620.00 $36,253.51 $51,540.00 $51,540.00 $0.00 REVENUE TOTALS $159,747.73 $113,199.54 ($55,620.25) $51,620.00 $36,253.51 $51,540.00 $51,540.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 3 of 51 W �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 4 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 210 - Land Sales EXPENSE Department 229 - Foreclosed Properties Support Goods & Services 450.224 Insurance Coverage Discounts (429.00) (390.00) (206.00) .00 (464.00) .00 .00 .00 450.240 Filing / Record Fees .00 150.00 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals ($429.00) ($240.00) ($206.00) $0.00 ($464.00) $0.00 $0.00 $0.00 Department 229 - Foreclosed Properties Totals ($429.00) ($240.00) ($206.00) $0.00 ($464.00) $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 4 of 51 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Change from Ll to L2 Fund 210 - Land Sales 2,905.00 .00 .00 .00 .00 .00 .00 .00 EXPENSE $2,905.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 231 - Resource Management Personnel Services .00 .00 .00 .00 6,730.00 .00 .00 .00 410.110 Salaries 753.43 .00 .00 .00 143.84 .00 .00 .00 410.120 Temporary Help 476.28 .00 .00 .00 .00 .00 .00 .00 410.140 Allocated Salaries .00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .07 .00 .00 .00 .01 .00 .00 .00 420.120 FICA Taxes 101.27 .00 .00 .00 11.01 .00 .00 .00 420.130 Group Insurance 261.46 .00 .00 .00 .00 .00 .00 .00 420.140 Retirement 165.20 .00 .00 .00 31.64 .00 .00 .00 420.150 Workers Compensation 87.22 .00 .00 .00 6.44 .00 .00 .00 Personnel Services Totals $1,844.93 $1,000.00 $1,000.00 $1,000.00 $1,192.94 $1,000.00 $1,000.00 $0.00 Professional Services 430.140 Contracted Services 2,905.00 .00 .00 .00 .00 .00 .00 .00 Professional Services Totals $2,905.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 6,730.00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $6,730.00 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 341.02 465.06 165.00 300.00 167.00 150.00 150.00 .00 450.224 Insurance Coverage Discounts (87.00) (114.00) (49.00) .00 (48.00) .00 .00 .00 450.240 Filing / Record Fees 350.00 .00 .00 .00 .00 .00 .00 .00 450.260 Surveys 13,725.00 4,500.00 .00 .00 .00 .00 .00 .00 450.263 Real Property Cleanup .00 4,713.95 .00 .00 .00 .00 .00 .00 450.330 Rent 10,168.00 10,167.00 10,168.00 10,167.00 9,319.75 10,086.00 10,086.00 .00 450.340 Telephone/Communications 8.19 .00 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 189.79 .00 51,333.15 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 40,153.00 .00 40,304.00 40,304.00 .00 Support Goods & Services Totals $24,695.00 $19,732.01 $61,617.15 $50,620.00 $9,438.75 $50,540.00 $50,540.00 $0.00 Operating Transfers Out 494.455 Capital Projects- Non Boro Bldg. 100,000.00 .00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $100,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 231 - Resource Management Totals $129,444.93 $20,732.01 $62,617.15 $51,620.00 $17,361.69 $51,540.00 $51,540.00 $0.00 EXPENSE TOTALS $129,015.93 $20,492.01 $62,411.15 $51,620.00 $16,897.69 $51,540.00 $51,540.00 $0.00 Fund 210 - Land Sales Totals Run by Dora Cross on 05/30/2023 15:11:06 PM Page 5 of 51 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 REVENUE TOTALS $159,747.73 $113,199.54 ($55,620.25) $51,620.00 $36,253.51 $51,540.00 $51,540.00 $0.00 EXPENSE TOTALS $129,015.93 $20,492.01 $62,411.15 $51,620.00 $16,897.69 $51,540.00 $51,540.00 $0.00 Fund 210 - Land Sales Totals $30,731.80 $92,707.53 ($118,031.40) $0.00 $19,355.82 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:06 PM Page 6 of 51 T v CO (D N O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 7 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 220- Building & Grounds REVENUE Department 000 - Fund Revenues Federal Grants 331.119 CORONAVIRUS Relief Fund (CARES ACT) 12,666.58 48,446.68 .00 .00 .00 .00 .00 .00 Federal Grants Totals $12,666.58 $48,446.68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 5,087.22 6,424.87 4,900.30 .00 1,619.84 .00 .00 .00 State Shared Revenues Totals $5,087.22 $6,424.87 $4,900.30 $0.00 $1,619.84 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 31,718.72 23,415.53 14,921.80 .00 16,209.60 .00 .00 .00 361.300 Change in Fair Market Value 5,067.61 (18,466.56) (64,258.48) .00 (8,470.29) .00 .00 .00 Interest Earnings Totals $36,786.33 $4,948.97 ($49,336.68) $0.00 $7,739.31 $0.00 $0.00 $0.00 Rents & Royalties 363.100 KIB 414,724.00 415,084.00 414,724.00 414,724.00 380,163.69 503,783.00 503,783.00 .00 363.110 City of Kodiak 172,840.80 180,518.14 183,532.80 190,125.00 168,238.40 209,544.00 209,544.00 .00 363.120 KIBSD 205,320.00 202,137.60 196,169.60 202,137.00 178,728.00 194,976.00 194,976.00 .00 363.140 Borough Building - Annex 13,837.60 13,387.20 13,387.20 13,387.00 12,271.60 13,387.00 13,387.00 .00 363.210 Land Sale Fund 10,168.00 10,167.00 10,168.00 101,670.00 9,319.75 10,086.00 10,086.00 .00 Rents & Royalties Totals $816,890.40 $821,293.94 $817,981.60 $922,043.00 $748,721.44 $931,776.00 $931,776.00 $0.00 Miscellaneous - Classified 380.170 Other .00 24,735.00 .00 .00 .00 .00 .00 .00 380.261 Other 594.82 120.00 120.00 .00 120.00 .00 .00 .00 Miscellaneous - Classified Totals $594.82 $24,855.00 $120.00 $0.00 $120.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 264,772.00 .00 .00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $264,772.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 391.276 Facilities Fund 5,000.00 5,000.00 5,000.00 .00 .00 5,000.00 5,000.00 .00 391.450 Capital Projects as of FY10 .00 115,000.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $5,000.00 $120,000.00 $5,000.00 $0.00 $0.00 $5,000.00 $5,000.00 $0.00 Department 000 - Fund Revenues Totals $877,025.35 $1,025,969.46 $778,665.22 $1,186,815.00 $758,200.59 $936,776.00 $936,776.00 $0.00 REVENUE TOTALS $877,025.35 $1,025,969.46 $778,665.22 $1,186,815.00 $758,200.59 $936,776.00 $936,776.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 7 of 51 T v (D W O 00 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 L2 Fund 220- Building & Grounds EXPENSE Department 232 - Borough Building Personnel Services 410.110 Salaries 55,803.29 56,077.71 42,485.35 60,316.00 55,056.69 74,471.00 75,953.00 1,482.00 410.120 Temporary Help 26,391.49 27,207.85 4,892.29 13,104.00 5,775.45 5,478.00 5,478.00 .00 410.130 Overtime 2,157.96 1,396.41 958.83 .00 464.86 .00 .00 .00 410.152 Cell Phone Stipend 1,200.00 1,200.00 1,257.42 1,680.00 1,125.80 1,920.00 1,920.00 .00 420.110 Unemployment Taxes 5.73 5.86 461.32 8.00 369.52 8.00 8.00 .00 420.120 FICA Taxes 6,440.32 6,335.90 3,703.95 5,745.00 4,623.47 6,263.00 6,376.00 113.00 420.130 Group Insurance 19,219.57 33,018.03 17,690.59 25,080.00 19,414.53 27,972.00 27,206.00 (766.00) 420.140 Retirement 17,213.71 18,124.12 15,513.39 14,952.00 14,042.66 18,692.00 19,064.00 372.00 420.150 Workers Compensation 7,668.57 6,114.76 2,661.26 4,530.00 2,592.39 3,621.00 3,687.00 66.00 Personnel Services Totals $136,100.64 $149,480.64 $89,624.40 $125,415.00 $103,465.37 $138,425.00 $139,692.00 $1,267.00 Professional Services 430.140 Contracted Services 34,580.98 2,437.75 13,324.49 50,000.00 5,801.88 50,000.00 50,000.00 .00 Professional Services Totals $34,580.98 $2,437.75 $13,324.49 $50,000.00 $5,801.88 $50,000.00 $50,000.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 80.00 .00 .00 5,000.00 5,000.00 .00 Legal Services Totals $0.00 $0.00 $80.00 $0.00 $0.00 $5,000.00 $5,000.00 0.00 Support Goods & Services 450.100 Office Supplies 124.58 606.16 301.52 250.00 39.86 .00 .00 .00 450.110 Operating Supplies .00 .00 .00 .00 43.01 .00 .00 .00 450.119 COVID-19 Expenditures 6,938.24 43,336.87 370.61 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 95.16 .00 10,000.00 1,190.57 10,000.00 10,000.00 .00 450.170 Machinery/ Equipment <$5000 666.96 4,350.22 11,089.49 2,500.00 3,774.98 2,500.00 2,500.00 .00 450.221 Property Insurance 12,413.00 15,250.00 19,276.00 15,250.00 25,217.00 25,217.00 25,217.00 .00 450.222 General Liablity Insurance Coverage 1,291.27 1,221.80 1,307.00 1,900.00 972.00 1,800.00 1,800.00 .00 450.224 Insurance Coverage Discounts (3,478.00) (3,995.00) (5,782.00) .00 (7,574.00) (5,000.00) (5,000.00) .00 450.270 Continuing Education 2,000.00 449.50 289.75 3,500.00 368.00 2,500.00 2,500.00 .00 450.290 Recruit/ Relocation .00 334.32 109.59 .00 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 1,500.00 .00 1,500.00 1,500.00 .00 450.340 Telephone/Communications 210.77 63.85 63.29 100.00 58.49 100.00 100.00 .00 450.350 Electricity 51,000.83 50,011.91 45,856.50 52,000.00 35,692.17 65,000.00 65,000.00 .00 450.360 Fuel- Heating 42,549.65 35,989.98 65,720.93 50,000.00 70,058.21 50,000.00 50,000.00 .00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 8 of 51 T v 0 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 9 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 220- Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 450.365 Fuel - Vehicle 1,650.39 1,573.53 2,553.24 2,000.00 3,381.66 3,000.00 3,000.00 .00 450.370 Water & Sewer 13,515.10 12,849.75 15,174.76 15,000.00 11,520.73 17,000.00 17,000.00 .00 450.380 Snow Removal/ Sanding 12,104.50 6,400.00 11,500.00 25,000.00 6,300.00 15,000.00 15,000.00 .00 450.390 Refuse Collection - Disposal 7,498.80 6,939.06 6,667.92 9,000.00 5,944.40 9,000.00 9,000.00 .00 450.410 Janitorial Services 54,017.96 53,920.08 60,170.45 65,000.00 44,451.00 65,000.00 65,000.00 .00 450.430 Maint & Repairs 29,376.47 4,842.97 7,480.09 75,000.00 11,518.72 50,000.00 50,000.00 .00 450.440 Auto Maint & Repairs 2,242.33 533.29 1,170.15 5,000.00 3,734.24 5,000.00 5,000.00 .00 450.450 Contingencies .00 .00 .00 .00 .00 224,874.00 223,607.00 (1,267.00) 450.461 Safety Supplies 1,873.60 591.82 3,492.78 2,000.00 685.66 2,000.00 2,000.00 .00 450.510 Recycling Services 2,550.00 2,600.00 2,632.70 3,000.00 2,470.00 3,000.00 3,000.00 .00 450.540 Clothing Allowance 475.00 940.23 662.59 700.00 .00 700.00 700.00 .00 Support Goods & Services Totals $239,021.45 $238,905.50 $250,107.36 $338,700.00 $219,846.70 $548,191.00 $546,924.00 ($1,267.00) Capital Projects 452.110 Administration 6.10 .00 .00 .00 .00 .00 .00 .00 Capital Projects Totals $6.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay 470.100 Machinery/ Equipment >$5000 .00 .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 470.110 Furniture / Fixtures 69.03 .00 .00 .00 .00 .00 .00 .00 470.140 Remodel/ Renovation .00 .00 .00 50,000.00 .00 25,000.00 25,000.00 .00 Capital Outlay Totals $69.03 $0.00 $0.00 $60,000.00 $0.00 $35,000.00 $35,000.00 $0.00 Operating Transfers Out 494.415 Capital Projects - (Borough) .00 25,000.00 28,000.00 45,000.00 45,000.00 .00 .00 .00 494.450 Capital Projects as of FY10 100,000.00 .00 .00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 50,000.00 75,000.00 1,115,000.00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $150,000.00 $100,000.00 $1,143,000.00 $45,000.00 $45,000.00 $0.00 $0.00 $0.00 Department 232 - Borough Building Totals $559,778.20 $490,823.89 $1,496,136.25 $619,115.00 $374,113.95 $776,616.00 $776,616.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 9 of 51 v (Q (D Ln O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Change from Ll to L2 Fund 220- Building & Grounds .00 .00 21,342.00 15,000.00 .00 .00 .00 .00 EXPENSE $0.00 $0.00 $21,342.00 $15,000.00 $0.00 $0.00 $0.00 $0.00 Department 233 - Mental Health Center Personnel Services .00 .00 550.00 .00 1,440.00 .00 .00 .00 410.110 Salaries 203.44 24.42 574.91 .00 831.18 .00 .00 .00 410.120 Temporary Help .00 .00 .00 .00 66.85 .00 .00 .00 410.130 Overtime .00 .00 .00 .00 11.06 .00 .00 .00 420.110 Unemployment Taxes .02 .00 .06 .00 .08 .00 .00 .00 420.120 FICA Taxes 14.89 1.80 41.68 .00 67.66 .00 .00 .00 420.130 Group Insurance .00 18.61 160.43 .00 90.47 .00 .00 .00 420.140 Retirement 44.76 5.24 125.25 .00 183.64 .00 .00 .00 420.150 Workers Compensation 16.21 1.71 21.52 .00 28.31 .00 .00 .00 Personnel Services Totals $279.32 $51.78 $923.85 $0.00 $1,279.25 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 21,342.00 15,000.00 .00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $21,342.00 $15,000.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 550.00 .00 1,440.00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $550.00 $0.00 $1,440.00 $0.00 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance 4,931.00 6,073.00 7,856.00 8,000.00 9,927.00 .00 .00 .00 450.222 General Liablity Insurance Coverage 144.41 161.67 145.00 200.00 141.00 .00 .00 .00 450.224 Insurance Coverage Discounts (1,288.00) (1,509.00) (2,229.00) .00 (2,912.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 999.03 .00 817.74 .00 .00 .00 450.350 Electricity .00 .00 .00 .00 5,899.40 .00 .00 .00 450.360 Fuel- Heating .00 .00 .00 .00 25,019.03 .00 .00 .00 450.370 Water & Sewer .00 .00 .00 .00 7,928.56 .00 .00 .00 450.380 Snow Removal/ Sanding 480.00 .00 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs .00 .00 .00 10,000.00 .00 50,000.00 50,000.00 .00 Support Goods & Services Totals $4,267.41 $4,725.67 $6,771.03 $18,200.00 $46,820.73 $50,000.00 $50,000.00 $0.00 Capital Projects 452.110 Administration .00 .00 .00 .00 160.00 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $160.00 $0.00 $0.00 $0.00 Department 233 - Mental Health Center Totals $4,546.73 $4,777.45 $29,586.88 $33,200.00 $49,699.98 $50,000.00 $50,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 10 of 51 v (D 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 11 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 220 - Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs Professional Services 430.140 Contracted Services 510.00 12,080.10 9,280.00 100,000.00 67,221.89 .00 .00 .00 Professional Services Totals $510.00 $12,080.10 $9,280.00 $100,000.00 $67,221.89 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 167.93 162.56 287.00 .00 284.00 .00 .00 .00 450.224 Insurance Coverage Discounts (43.00) (40.00) (88.00) .00 (82.00) .00 .00 .00 450.430 Maint & Repairs 8,988.00 .00 34,550.00 50,000.00 17,740.00 .00 .00 .00 Support Goods & Services Totals $9,112.93 $122.56 $34,749.00 $50,000.00 $17,942.00 $0.00 $0.00 $0.00 Department 235 - School Buildings - Major Repairs $9,622.93 $12,202.66 $44,029.00 $150,000.00 $85,163.89 $0.00 $0.00 $0.00 Totals Run by Dora Cross on 05/30/2023 15:11:07 PM Page 11 of 51 v QQ O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 12 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 220 - Building & Grounds EXPENSE Department 237 - Chiniak School Professional Services 430.140 Contracted Services .00 .00 7,469.00 25,000.00 .00 75,000.00 75,000.00 .00 Professional Services Totals $0.00 $0.00 $7,469.00 $25,000.00 $0.00 $75,000.00 $75,000.00 $0.00 Support Goods & Services 450.220 Insurance & Bonding 191.67 191.00 .00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage .00 .00 (17.00) .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (49.00) (46.00) .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs .00 .00 73.84 75,000.00 .00 .00 .00 .00 Support Goods & Services Totals $142.67 $145.00 $56.84 $75,000.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers Out 494.455 Capital Projects- Non Boro Bldg. 75,000.00 .00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $75,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 Department 237 - Chiniak School Totals $75,142.67 $145.00 $7,525.84 $100,000.00 $0.00 $75,000.00 $75,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 12 of 51 v (D 00 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Fund 220 - Building & Grounds Totals REVENUE TOTALS $877,025.35 $1,025,969.46 $778,665.22 $1,186,815.00 $758,200.59 $936,776.00 $936,776.00 $0.00 EXPENSE TOTALS $654,858.71 $523,514.21 $1,589,130.55 $937,415.00 $523,606.05 $936,776.00 $936,776.00 $0.00 Fund 220 - Building & Grounds Totals $222,166.64 $502,455.25 ($810,465.33) $249,400.00 $234,594.54 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 13 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 220- Building & Grounds EXPENSE Department 238 - Various Borough Buildings Personnel Services 410.110 Salaries 608.16 90.14 181.42 .00 590.31 .00 .00 .00 410.120 Temporary Help 522.23 4,370.00 2,506.73 .00 919.97 .00 .00 .00 420.110 Unemployment Taxes .04 .00 .02 .00 .05 .00 .00 .00 420.120 FICA Taxes 76.08 342.54 206.81 .00 112.42 .00 .00 .00 420.130 Group Insurance 172.82 1,178.38 .00 .00 271.46 .00 .00 .00 420.140 Retirement 131.70 19.70 39.01 .00 128.05 .00 .00 .00 420.150 Workers Compensation 79.95 327.62 149.11 .00 66.67 .00 .00 .00 Personnel Services Totals $1,590.98 $6,328.38 $3,083.10 $0.00 $2,088.93 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 117.46 138.52 136.00 100.00 143.00 200.00 200.00 .00 450.224 Insurance Coverage Discounts (30.00) (35.00) (40.00) .00 (41.00) (40.00) (40.00) .00 450.330 Rent .00 (800.00) .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 4,089.74 9,933.31 8,673.48 35,000.00 12,171.86 35,000.00 35,000.00 .00 Support Goods & Services Totals $4,177.20 $9,236.83 $8,769.48 $35,100.00 $12,273.86 $35,160.00 $35,160.00 $0.00 Capital Projects 452.140 Design Services .00 .00 .00 .00 265.44 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $265.44 $0.00 $0.00 $0.00 Department 238 - Various Borough Buildings Totals $5,768.18 $15,565.21 $11,852.58 $35,100.00 $14,628.23 $35,160.00 $35,160.00 $0.00 EXPENSE TOTALS $654,858.71 $523,514.21 $1,589,130.55 $937,415.00 $523,606.05 $936,776.00 $936,776.00 $0.00 Fund 220 - Building & Grounds Totals REVENUE TOTALS $877,025.35 $1,025,969.46 $778,665.22 $1,186,815.00 $758,200.59 $936,776.00 $936,776.00 $0.00 EXPENSE TOTALS $654,858.71 $523,514.21 $1,589,130.55 $937,415.00 $523,606.05 $936,776.00 $936,776.00 $0.00 Fund 220 - Building & Grounds Totals $222,166.64 $502,455.25 ($810,465.33) $249,400.00 $234,594.54 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 13 of 51 v (10 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Operating Transfers In 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 234 - LEPC .00 Operating Transfers In Totals $13,000.00 $10,072.00 $0.00 $0.00 $0.00 REVENUE $0.00 $0.00 Department 000 - Fund Revenues Totals $13,000.00 $12,737.82 $0.00 $1,000.00 Department 000 - Fund Revenues $1,000.00 $1,000.00 $0.00 REVENUE TOTALS $13,000.00 $12,737.82 $0.00 Federal Grants $0.00 $1,000.00 $1,000.00 $0.00 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 2,665.82 .00 .00 .00 .00 .00 .00 Federal Grants Totals $0.00 $2,665.82 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Operating Transfers In 391.100 General Fund 13,000.00 10,072.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $13,000.00 $10,072.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $13,000.00 $12,737.82 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 REVENUE TOTALS $13,000.00 $12,737.82 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 14 of 51 v 0 N 0 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 15 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 234 - LEPC EXPENSE Department 242 - Emergency Planning Committee Personnel Services 410.120 Temporary Help .00 2,409.39 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes .00 184.31 .00 .00 .00 .00 .00 .00 420.150 Workers Compensation .00 72.12 .00 .00 .00 .00 .00 .00 Personnel Services Totals $0.00 $2,665.82 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.120 Printing / Binding .00 .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 450.230 Advertising / Hearings .00 247.68 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $0.00 $247.68 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Department 242 - Emergency Planning Committee $0.00 $2,913.50 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Totals EXPENSE TOTALS $0.00 $2,913.50 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Fund 234 - LEPC Totals REVENUE TOTALS $13,000.00 $12,737.82 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 EXPENSE TOTALS $0.00 $2,913.50 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Fund 234 - LEPC Totals $13,000.00 $9,824.32 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 15 of 51 Iv 0 N 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Licenses & Permits 322.100 Annual Use Permit 27,600.00 27,600.00 27,600.00 27,600.00 27,600.00 27,600.00 27,600.00 .00 Licenses & Permits Totals $27,600.00 $27,600.00 $27,600.00 $27,600.00 $27,600.00 $27,600.00 $27,600.00 $0.00 Interest Earnings 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 240 - Womens Bay Road Service District .00 (1,845.84) .00 .00 .00 Interest Earnings Totals $5,548.80 $845.33 ($6,390.89) REVENUE $1,305.26 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $243,757.72 $241,254.48 $235,331.24 $237,600.00 Department 000 - Fund Revenues $252,600.00 $252,600.00 $0.00 REVENUE TOTALS $243,757.72 $241,254.48 $235,331.24 $237,600.00 $257,030.74 Property Tax $252,600.00 $0.00 311.100 Real Property Tax 204,904.58 206,422.87 209,022.41 205,000.00 222,961.00 220,000.00 220,000.00 .00 311.200 Personal Property Tax 5,704.32 6,386.10 5,098.74 5,000.00 5,164.11 5,000.00 5,000.00 .00 Property Tax Totals $210,608.90 $212,808.97 $214,121.15 $210,000.00 $228,125.11 $225,000.00 $225,000.00 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest .02 .18 .98 .00 .37 .00 .00 .00 Penalties & Interest Tax Totals $0.02 $0.18 $0.98 $0.00 $0.37 $0.00 $0.00 $0.00 Licenses & Permits 322.100 Annual Use Permit 27,600.00 27,600.00 27,600.00 27,600.00 27,600.00 27,600.00 27,600.00 .00 Licenses & Permits Totals $27,600.00 $27,600.00 $27,600.00 $27,600.00 $27,600.00 $27,600.00 $27,600.00 $0.00 Interest Earnings 361.100 Interest Earnings 4,778.49 3,310.16 1,575.00 .00 3,151.10 .00 .00 .00 361.300 Change in Fair Market Value 770.31 (2,464.83) (7,965.89) .00 (1,845.84) .00 .00 .00 Interest Earnings Totals $5,548.80 $845.33 ($6,390.89) $0.00 $1,305.26 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $243,757.72 $241,254.48 $235,331.24 $237,600.00 $257,030.74 $252,600.00 $252,600.00 $0.00 REVENUE TOTALS $243,757.72 $241,254.48 $235,331.24 $237,600.00 $257,030.74 $252,600.00 $252,600.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 16 of 51 v N N O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Fund 240 - Womens Bay Road Service District Totals REVENUE TOTALS $243,757.72 $241,254.48 $235,331.24 $237,600.00 $257,030.74 $252,600.00 $252,600.00 $0.00 EXPENSE TOTALS $244,182.88 $310,098.18 $303,031.01 $237,600.00 $206,557.25 $252,600.00 $252,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals ($425.16) ($68,843.70) ($67,699.77) $0.00 $50,473.49 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 17 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 240 - Womens Bay Road Service District EXPENSE Department 222 - Womens Bay Road Service Personnel Services 410.110 Salaries 20.49 .00 60.10 800.00 79.76 500.00 500.00 .00 410.130 Overtime .00 .00 .00 .00 9.08 .00 .00 .00 420.120 FICA Taxes 1.51 .00 4.38 .00 6.54 .00 .00 .00 420.130 Group Insurance 6.23 .00 50.43 .00 .00 .00 .00 .00 420.140 Retirement 4.51 .00 13.22 .00 19.56 .00 .00 .00 420.150 Workers Compensation .10 .00 .23 .00 .28 .00 .00 .00 Personnel Services Totals $32.84 $0.00 $128.36 $800.00 $115.22 $500.00 $500.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 55.00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $55.00 $0.00 $0.00 $0.00 Service District Maint 446.110 Snow Removal/ Sanding 69,985.00 54,997.50 112,431.85 70,000.00 50,610.20 70,000.00 70,000.00 .00 446.120 Maint & Repairs 139,600.00 195,071.74 167,919.70 100,000.00 143,373.06 110,000.00 110,000.00 .00 446.125 Grading / Ditching 33,850.50 59,638.50 21,950.40 50,000.00 12,057.50 50,000.00 50,000.00 .00 Service District Maint Totals $243,435.50 $309,707.74 $302,301.95 $220,000.00 $206,040.76 $230,000.00 $230,000.00 $0.00 Support Goods & Services 450.100 Office Supplies .00 .00 .00 250.00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 388.47 382.91 349.00 500.00 397.00 .00 .00 .00 450.224 Insurance Coverage Discounts (99.00) (94.00) (109.00) .00 (115.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 .00 63.44 .00 .00 .00 450.320 Bad Debt Expense 425.07 26.56 360.70 .00 .83 .00 .00 .00 450.430 Maint & Repairs .00 74.97 .00 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 16,050.00 .00 22,100.00 22,100.00 .00 Support Goods & Services Totals $714.54 $390.44 $600.70 $16,800.00 $346.27 $22,100.00 $22,100.00 $0.00 Department 222 - Womens Bay Road Service Totals $244,182.88 $310,098.18 $303,031.01 $237,600.00 $206,557.25 $252,600.00 $252,600.00 $0.00 EXPENSE TOTALS $244,182.88 $310,098.18 $303,031.01 $237,600.00 $206,557.25 $252,600.00 $252,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals REVENUE TOTALS $243,757.72 $241,254.48 $235,331.24 $237,600.00 $257,030.74 $252,600.00 $252,600.00 $0.00 EXPENSE TOTALS $244,182.88 $310,098.18 $303,031.01 $237,600.00 $206,557.25 $252,600.00 $252,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals ($425.16) ($68,843.70) ($67,699.77) $0.00 $50,473.49 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 17 of 51 Iv 0 N W 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Interest Earnings 361.100 Interest Earnings 361.300 Change in Fair Market Value Miscellaneous - Classified 380.170 Other 25,296.51 16,487.82 14,652.30 .00 26,536.81 .00 .00 .00 4,481.61 (12,824.18) (81,001.89) .00 (15,315.42) .00 .00 .00 Interest Earnings Totals $29,778.12 $3,663.64 ($66,349.59) $0.00 $11,221.39 $0.00 $0.00 $0.00 229.39 20,467.50 365.40 .00 280.23 .00 .00 .00 Miscellaneous - Classified Totals $229.39 $20,467.50 $365.40 $0.00 $280.23 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $458,899.79 $458,239.64 $386,011.57 $452,000.00 $468,732.79 $452,000.00 $452,000.00 $0.00 REVENUE TOTALS $458,899.79 $458,239.64 $386,011.57 $452,000.00 $468,732.79 $452,000.00 $452,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 18 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 242 - Service District #1 REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 421,241.36 425,428.66 442,123.15 444,000.00 443,461.41 444,000.00 444,000.00 .00 311.200 Personal Property Tax 7,650.72 8,666.69 9,872.42 8,000.00 13,769.68 8,000.00 8,000.00 .00 Property Tax Totals $428,892.08 $434,095.35 $451,995.57 $452,000.00 $457,231.09 $452,000.00 $452,000.00 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest .20 .09 .19 .00 .08 .00 .00 .00 Penalties & Interest Tax Totals $0.20 $0.09 $0.19 $0.00 $0.08 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment .00 13.06 .00 .00 .00 .00 .00 .00 State Shared Revenues Totals $0.00 $13.06 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 361.300 Change in Fair Market Value Miscellaneous - Classified 380.170 Other 25,296.51 16,487.82 14,652.30 .00 26,536.81 .00 .00 .00 4,481.61 (12,824.18) (81,001.89) .00 (15,315.42) .00 .00 .00 Interest Earnings Totals $29,778.12 $3,663.64 ($66,349.59) $0.00 $11,221.39 $0.00 $0.00 $0.00 229.39 20,467.50 365.40 .00 280.23 .00 .00 .00 Miscellaneous - Classified Totals $229.39 $20,467.50 $365.40 $0.00 $280.23 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $458,899.79 $458,239.64 $386,011.57 $452,000.00 $468,732.79 $452,000.00 $452,000.00 $0.00 REVENUE TOTALS $458,899.79 $458,239.64 $386,011.57 $452,000.00 $468,732.79 $452,000.00 $452,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 18 of 51 �y K'a-DrAK- ISLAIVV - BUKU U49S T Budget Worksheet Report Budget Year 2024 Fund 242 - Service District #1 Totals REVENUE TOTALS $458,899.79 $458,239.64 $386,011.57 $452,000.00 $468,732.79 $452,000.00 $452,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 19 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 242 - Service District #1 EXPENSE Department 224 - Road Service District #1 Personnel Services 410.109 Chairman Stipend 4,800.00 4,800.00 4,800.00 4,800.00 3,600.00 4,800.00 4,800.00 .00 410.110 Salaries 486.30 147.43 570.52 3,000.00 346.76 3,000.00 3,000.00 .00 410.130 Overtime 156.23 50.57 224.61 1,000.00 117.50 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .07 .01 .06 50.00 .03 50.00 50.00 .00 420.120 FICA Taxes 414.18 381.67 425.32 700.00 309.46 700.00 700.00 .00 420.130 Group Insurance 372.49 117.93 515.44 1,000.00 378.63 1,000.00 1,000.00 .00 420.140 Retirement 862.28 238.66 341.74 500.00 177.79 500.00 500.00 .00 420.150 Workers Compensation 26.66 21.49 20.30 100.00 13.01 100.00 100.00 .00 Personnel Services Totals $7,118.21 $5,757.76 $6,897.99 $11,150.00 $4,943.18 $11,150.00 $11,150.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 55.00 2,250.00 2,250.00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $55.00 $2,250.00 $2,250.00 $0.00 Service District Maint 446.110 Snow Removal/ Sanding 152,112.46 106,454.05 213,159.41 200,000.00 192,171.75 200,000.00 200,000.00 .00 446.120 Maint & Repairs 277,905.80 154,598.98 185,777.40 167,250.00 82,250.79 165,000.00 165,000.00 .00 446.125 Grading / Ditching 40,433.75 41,356.25 35,580.38 60,000.00 25,249.72 60,000.00 60,000.00 .00 Service District Maint Totals $470,452.01 $302,409.28 $434,517.19 $427,250.00 $299,672.26 $425,000.00 $425,000.00 $0.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 100.00 .00 100.00 100.00 .00 450.120 Printing / Binding .00 .00 .00 100.00 .00 100.00 100.00 .00 450.222 General Liablity Insurance Coverage 634.68 626.75 563.00 1,000.00 680.00 1,000.00 1,000.00 .00 450.224 Insurance Coverage Discounts (161.00) (154.00) (178.00) .00 (197.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 400.00 .00 400.00 400.00 .00 450.260 Surveys 7,409.00 .00 5,100.00 12,000.00 .00 12,000.00 12,000.00 .00 450.320 Bad Debt Expense 497.37 42.74 84.32 .00 1.26 .00 .00 .00 450.350 Electricity .00 .00 174.77 .00 261.62 .00 .00 .00 450.430 Maint & Repairs 600.00 2,528.75 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $8,980.05 $3,044.24 $5,744.09 $13,600.00 $745.88 $13,600.00 $13,600.00 $0.00 Department 224 - Road Service District #1 Totals $486,550.27 $311,211.28 $447,159.27 $452,000.00 $305,416.32 $452,000.00 $452,000.00 $0.00 EXPENSE TOTALS $486,550.27 $311,211.28 $447,159.27 $452,000.00 $305,416.32 $452,000.00 $452,000.00 $0.00 Fund 242 - Service District #1 Totals REVENUE TOTALS $458,899.79 $458,239.64 $386,011.57 $452,000.00 $468,732.79 $452,000.00 $452,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 19 of 51 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 EXPENSE TOTALS $486,550.27 $311,211.28 $447,159.27 $452,000.00 $305,416.32 $452,000.00 $452,000.00 $0.00 Fund 242 - Service District #1 Totals ($27,650.48) $147,028.36 ($61,147.70) $0.00 $163,316.47 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 20 of 51 v (D N 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 21 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 243 - Service Area #2 REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 151.58 101.07 79.86 .00 140.45 .00 .00 .00 361.300 Change in Fair Market Value 23.97 (78.58) (444.49) .00 (83.94) .00 .00 .00 Interest Earnings Totals $175.55 $22.49 ($364.63) $0.00 $56.51 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $175.55 $22.49 ($364.63) $0.00 $56.51 $0.00 $0.00 $0.00 REVENUE TOTALS $175.55 $22.49 ($364.63) $0.00 $56.51 $0.00 $0.00 $0.00 Fund 243 -Service Area #2 Totals REVENUE TOTALS $175.55 $22.49 ($364.63) $0.00 $56.51 $0.00 $0.00 $0.00 Fund 243 -Service Area #2 Totals $175.55 $22.49 ($364.63) $0.00 $56.51 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 21 of 51 v N 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 22 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 244 - Monashka Bay Road District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 51,094.21 52,906.03 53,346.56 52,004.00 55,287.84 53,000.00 53,000.00 .00 311.200 Personal Property Tax 293.85 266.26 234.23 234.00 381.09 230.00 230.00 .00 Property Tax Totals $51,388.06 $53,172.29 $53,580.79 $52,238.00 $55,668.93 $53,230.00 $53,230.00 $0.00 Interest Earnings 361.100 Interest Earnings 5,620.25 4,006.48 3,406.73 .00 5,492.50 .00 .00 .00 361.300 Change in Fair Market Value 893.06 (3,144.66) (18,558.06) .00 (2,819.85) .00 .00 .00 Interest Earnings Totals $6,513.31 $861.82 ($15,151.33) $0.00 $2,672.65 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 10,000.00 .00 .00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $10,000.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $57,901.37 $54,034.11 $38,429.46 $62,238.00 $58,341.58 $53,230.00 $53,230.00 $0.00 REVENUE TOTALS $57,901.37 $54,034.11 $38,429.46 $62,238.00 $58,341.58 $53,230.00 $53,230.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 22 of 51 v OD N 00 0 00 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Report Year 2024 Change from Ll to L2 Fund 244 - Monashka Bay Road District EXPENSE Department 226 - Monashka Bay Road District Personnel Services 410.110 Salaries .00 49.12 56.13 400.00 49.21 400.00 400.00 .00 410.130 Overtime .00 .00 .00 .00 9.08 .00 .00 .00 420.120 FICA Taxes .00 3.58 4.49 .00 3.92 .00 .00 .00 420.130 Group Insurance .00 13.42 38.88 .00 .00 .00 .00 .00 420.140 Retirement .00 10.81 13.60 .00 11.59 .00 .00 .00 420.150 Workers Compensation .00 .21 .24 .00 .17 .00 .00 .00 Personnel Services Totals $0.00 $77.14 $113.34 $400.00 $73.97 $400.00 $400.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 55.00 100.00 100.00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $55.00 $100.00 $100.00 $0.00 Service District Maint 446.110 Snow Removal/ Sanding 20,539.56 6,983.47 22,430.90 14,000.00 13,622.23 20,000.00 20,000.00 .00 446.120 Maint & Repairs 23,921.88 .00 69,207.46 25,000.00 11,677.50 20,000.00 20,000.00 .00 446.125 Grading / Ditching 1,846.00 5,911.19 1,136.00 21,238.00 .00 10,000.00 10,000.00 .00 Service District Maint Totals $46,307.44 $12,894.66 $92,774.36 $60,238.00 $25,299.73 $50,000.00 $50,000.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 162.82 158.81 155.00 .00 178.00 .00 .00 .00 450.224 Insurance Coverage Discounts (41.00) (39.00) (46.00) .00 (51.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 100.00 .00 100.00 100.00 .00 450.320 Bad Debt Expense .00 .22 .10 .00 .13 .00 .00 .00 450.450 Contingencies .00 .00 .00 1,500.00 .00 2,630.00 2,630.00 .00 Support Goods & Services Totals $121.82 $120.03 $109.10 $1,600.00 $127.13 $2,730.00 $2,730.00 $0.00 Department 226 - Monashka Bay Road District Totals $46,429.26 $13,091.83 $92,996.80 $62,238.00 $25,555.83 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $46,429.26 $13,091.83 $92,996.80 $62,238.00 $25,555.83 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals REVENUE TOTALS $57,901.37 $54,034.11 $38,429.46 $62,238.00 $58,341.58 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $46,429.26 $13,091.83 $92,996.80 $62,238.00 $25,555.83 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals $11,472.11 $40,942.28 ($54,567.34) $0.00 $32,785.75 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 23 of 51 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 24 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 246 -Bay View Road Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 14,569.15 15,445.39 14,552.85 14,500.00 15,771.95 14,500.00 14,500.00 .00 Property Tax Totals $14,569.15 $15,445.39 $14,552.85 $14,500.00 $15,771.95 $14,500.00 $14,500.00 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest .00 .00 .01 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $0.00 $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 1,255.20 906.58 745.09 .00 961.60 .00 .00 .00 361.300 Change in Fair Market Value 205.88 (714.43) (4,127.01) .00 (704.43) .00 .00 .00 Interest Earnings Totals $1,461.08 $192.15 ($3,381.92) $0.00 $257.17 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $16,030.23 $15,637.54 $11,170.94 $14,500.00 $16,029.12 $14,500.00 $14,500.00 $0.00 REVENUE TOTALS $16,030.23 $15,637.54 $11,170.94 $14,500.00 $16,029.12 $14,500.00 $14,500.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 24 of 51 v W O O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Change from Ll to L2 Fund 246 -Bay View Road Service 446.110 Snow Removal/ Sanding 7,873.47 1,696.72 6,402.66 3,000.00 6,312.70 EXPENSE 3,000.00 .00 446.120 Maint & Repairs .00 6,917.56 3,754.81 Department 228 - Bay View Road Service District 27,862.50 8,800.00 8,800.00 .00 446.125 Grading / Ditching 142.00 Personnel Services 142.00 2,700.00 .00 2,700.00 2,700.00 .00 410.110 Salaries .00 49.11 129.76 .00 55.88 .00 .00 .00 410.130 Overtime .00 .00 .00 .00 27.23 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .02 .00 .00 .00 .00 .00 420.120 FICA Taxes .00 3.57 9.42 .00 6.12 .00 .00 .00 420.130 Group Insurance .00 26.84 38.89 .00 40.11 .00 .00 .00 420.140 Retirement .00 10.81 28.54 .00 18.30 .00 .00 .00 420.150 Workers Compensation .00 .21 .46 .00 .26 .00 .00 .00 Personnel Services Totals $0.00 $90.54 $207.09 $0.00 $147.90 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services 550.00 .00 .00 .00 .00 .00 .00 .00 Professional Services Totals $550.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 55.00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $55.00 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 25 of 51 Service District Maint 446.110 Snow Removal/ Sanding 7,873.47 1,696.72 6,402.66 3,000.00 6,312.70 3,000.00 3,000.00 .00 446.120 Maint & Repairs .00 6,917.56 3,754.81 8,800.00 27,862.50 8,800.00 8,800.00 .00 446.125 Grading / Ditching 142.00 4,104.33 142.00 2,700.00 .00 2,700.00 2,700.00 .00 Service District Maint Totals $8,015.47 $12,718.61 $10,299.47 $14,500.00 $34,175.20 $14,500.00 $14,500.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 118.31 117.76 117.00 .00 117.00 .00 .00 .00 450.224 Insurance Coverage Discounts (30.00) (29.00) (33.00) .00 (34.00) .00 .00 .00 450.320 Bad Debt Expense .02 .00 .01 .00 .00 .00 .00 .00 Support Goods & Services Totals $88.33 $88.76 $84.01 $0.00 $83.00 $0.00 $0.00 $0.00 Department 228 - Bay View Road Service District $8,653.80 $12,897.91 $10,590.57 $14,500.00 $34,461.10 $14,500.00 $14,500.00 $0.00 Totals EXPENSE TOTALS $8,653.80 $12,897.91 $10,590.57 $14,500.00 $34,461.10 $14,500.00 $14,500.00 $0.00 Fund 246 - Bay View Road Service Totals REVENUE TOTALS $16,030.23 $15,637.54 $11,170.94 $14,500.00 $16,029.12 $14,500.00 $14,500.00 $0.00 EXPENSE TOTALS $8,653.80 $12,897.91 $10,590.57 $14,500.00 $34,461.10 $14,500.00 $14,500.00 $0.00 Fund 246 - Bay View Road Service Totals $7,376.43 $2,739.63 $580.37 $0.00 ($18,431.98) $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 25 of 51 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 115,337.00 .00 410,837.00 410,837.00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $115,337.00 $0.00 $410,837.00 $410,837.00 $0.00 Operating Transfers In 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual 391.450 Capital Projects as of FY10 .00 .00 Change from Ll to Account Account Description .00 Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 250 -Fire Protection Area #1 Department 000 - Fund Revenues Totals $691,773.78 $672,415.13 $636,745.93 $823,837.00 $702,125.66 $1,111,837.00 $1,111,837.00 $0.00 REVENUE TOTALS $691,773.78 $672,415.13 REVENUE $823,837.00 $702,125.66 $1,111,837.00 $1,111,837.00 $0.00 Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 626,933.90 633,723.98 661,565.38 676,500.00 667,242.07 676,500.00 676,500.00 .00 311.200 Personal Property Tax 7,948.55 9,000.90 10,158.25 10,500.00 14,107.64 10,500.00 10,500.00 .00 Property Tax Totals $634,882.45 $642,724.88 $671,723.63 $687,000.00 $681,349.71 $687,000.00 $687,000.00 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest .21 .44 .20 .00 .20 .00 .00 .00 Penalties & Interest Tax Totals $0.21 $0.44 $0.20 $0.00 $0.20 $0.00 $0.00 $0.00 Federal Grants 331.102 Division of Forestry Grant 7,497.20 .00 .00 7,500.00 .00 .00 .00 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 25,083.72 17,463.91 .00 .00 .00 .00 .00 .00 334.625 Volunteer Fire Assistance (VFA) Grant .00 .00 4,500.00 .00 .00 .00 .00 .00 Federal Grants Totals $32,580.92 $17,463.91 $4,500.00 $7,500.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 7,943.13 6,432.05 2,999.22 5,000.00 1,953.12 5,000.00 5,000.00 .00 State Shared Revenues Totals $7,943.13 $6,432.05 $2,999.22 $5,000.00 $1,953.12 $5,000.00 $5,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 11,831.36 5,754.99 9,759.22 5,000.00 24,779.49 5,000.00 5,000.00 .00 361.300 Change in Fair Market Value 2,419.15 (4,751.99) (56,659.49) .00 (6,867.09) .00 .00 .00 Interest Earnings Totals $14,250.51 $1,003.00 ($46,900.27) $5,000.00 $17,912.40 $5,000.00 $5,000.00 $0.00 Miscellaneous - Classified 380.170 Other 2,106.56 4,790.85 1,846.51 4,000.00 910.23 4,000.00 4,000.00 .00 380.245 Classroom Rental 10.00 .00 .00 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $2,116.56 $4,790.85 $1,846.51 $4,000.00 $910.23 $4,000.00 $4,000.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 115,337.00 .00 410,837.00 410,837.00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $115,337.00 $0.00 $410,837.00 $410,837.00 $0.00 Operating Transfers In 391.450 Capital Projects as of FY10 .00 .00 2,576.64 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $2,576.64 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $691,773.78 $672,415.13 $636,745.93 $823,837.00 $702,125.66 $1,111,837.00 $1,111,837.00 $0.00 REVENUE TOTALS $691,773.78 $672,415.13 $636,745.93 $823,837.00 $702,125.66 $1,111,837.00 $1,111,837.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 26 of 51 Sy OD W N O 00 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 L2 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Personnel Services 410.110 Salaries 121,209.81 89,069.24 55,189.45 90,000.00 74,360.21 90,000.00 90,000.00 .00 410.120 Temporary Help .00 6,050.13 10,000.00 .00 7,603.66 10,000.00 10,000.00 .00 410.130 Overtime 3,525.79 1,527.41 656.56 2,000.00 859.24 2,500.00 2,500.00 .00 410.150 Volunteer Stipends 31,957.50 29,396.00 54,822.00 50,000.00 16,219.50 55,000.00 55,000.00 .00 410.152 Cell Phone Stipend 1,200.00 783.80 661.29 1,200.00 1,100.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 12.56 8.25 4.14 14.00 7.52 9.00 9.00 .00 420.120 FICA Taxes 11,946.58 10,006.03 9,352.51 11,000.00 7,507.87 6,927.00 6,927.00 .00 420.130 Group Insurance 29,330.70 25,302.28 16,108.59 30,000.00 22,821.38 26,640.00 26,640.00 .00 420.140 Retirement 35,399.10 23,315.68 12,249.85 23,000.00 18,555.32 22,428.00 22,428.00 .00 420.150 Workers Compensation 10,914.47 6,678.59 5,855.91 8,023.00 4,718.91 4,419.00 4,419.00 .00 Personnel Services Totals $245,496.51 $192,137.41 $164,900.30 $215,237.00 $153,753.61 $219,123.00 $219,123.00 $0.00 Professional Services 430.140 Contracted Services 4,720.49 7,237.47 14,777.40 12,000.00 7,771.50 15,000.00 15,000.00 .00 Professional Services Totals $4,720.49 $7,237.47 $14,777.40 $12,000.00 $7,771.50 $15,000.00 $15,000.00 $0.00 Legal Services 431.110 Litigation Expenses .00 .00 .00 .00 1,870.00 .00 .00 .00 431.120 Legal Fees .00 1,797.00 80.00 .00 442.50 2,500.00 2,500.00 .00 Legal Services Totals $0.00 $1,797.00 $80.00 $0.00 $2,312.50 $2,500.00 $2,500.00 $0.00 Support Goods & Services 450.100 Office Supplies 368.61 337.63 621.18 1,000.00 55.39 1,000.00 1,000.00 .00 450.110 Operating Supplies 40,620.61 25,909.48 27,476.17 35,000.00 10,600.61 35,000.00 35,000.00 .00 450.119 COVID-19 Expenditures 622.62 3,466.87 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 2,051.77 1,991.26 532.87 3,000.00 1,448.34 3,000.00 3,000.00 .00 450.130 Postage 247.23 .00 118.15 200.00 .00 200.00 200.00 .00 450.140 Dues / Books / Periodicals 3,928.64 .00 3,058.13 1,500.00 1,570.00 2,500.00 2,500.00 .00 450.160 Furniture / Fixtures .00 550.00 209.00 2,500.00 .00 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 11,707.59 5,597.82 21,959.86 44,000.00 10,302.30 40,000.00 40,000.00 .00 450.180 Equipment Rental .00 368.75 .00 2,000.00 .00 2,000.00 2,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 3,451.75 1,691.03 1,268.30 5,500.00 318.75 4,000.00 4,000.00 .00 450.221 Property Insurance 5,207.00 6,409.00 8,110.00 6,500.00 9,706.00 12,000.00 12,000.00 .00 450.222 General Liablity Insurance Coverage 1,420.23 1,368.55 1,223.00 1,500.00 1,432.00 1,500.00 1,500.00 .00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 27 of 51 v OD W W O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 28 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Support Goods & Services 450.224 Insurance Coverage Discounts (5,579.00) (5,612.00) (6,919.00) (6,900.00) (7,670.00) (7,000.00) (7,000.00) .00 450.226 Mobile Equipment Insurance .00 .00 .00 .00 21.25 .00 .00 .00 450.227 Supplemental Firefighter Insurance Coverage 3,221.00 3,221.00 3,221.00 3,300.00 2,807.00 3,300.00 3,300.00 .00 450.230 Advertising / Hearings 725.88 1,384.40 1,973.50 1,000.00 873.94 1,000.00 1,000.00 .00 450.270 Continuing Education 1,803.90 2,817.83 11,599.55 20,000.00 14,553.96 21,214.00 21,214.00 .00 450.290 Recruit/ Relocation 1,645.40 7,008.26 13,018.57 .00 351.08 .00 .00 .00 450.300 Travel/ Per Diem 4,321.29 249.70 .00 3,000.00 .00 5,000.00 5,000.00 .00 450.320 Bad Debt Expense 521.10 43.43 84.99 .00 1.38 .00 .00 .00 450.340 Telephone/Communications 5,653.85 4,925.10 4,698.96 2,000.00 3,147.46 3,000.00 3,000.00 .00 450.350 Electricity 12,584.61 11,496.95 10,914.59 14,000.00 8,986.52 14,000.00 14,000.00 .00 450.360 Fuel- Heating 11,402.84 10,815.26 20,091.90 14,000.00 22,226.80 20,000.00 20,000.00 .00 450.365 Fuel - Vehicle 3,005.56 1,906.93 2,881.33 3,500.00 2,454.82 5,000.00 5,000.00 .00 450.370 Water & Sewer 3,001.67 2,635.96 3,544.71 3,500.00 3,728.00 3,500.00 3,500.00 .00 450.380 Snow Removal/ Sanding 2,905.00 2,975.00 4,622.50 4,000.00 175.00 4,000.00 4,000.00 .00 450.390 Refuse Collection - Disposal 1,268.28 700.55 2,092.27 1,500.00 501.06 2,500.00 2,500.00 .00 450.430 Maint & Repairs 30,911.28 14,108.01 19,516.86 18,000.00 3,045.75 18,000.00 18,000.00 .00 450.435 Maint Agreements 2,562.66 1,863.78 .00 10,000.00 .00 10,000.00 10,000.00 .00 450.440 Auto Maint & Repairs 3,738.46 6,684.47 3,218.88 20,000.00 7,345.16 10,000.00 10,000.00 .00 450.451 Licenses & Permits .00 .00 .00 .00 45.00 .00 .00 .00 450.550 Volunteer Physicals 13,980.50 134.00 4,082.00 15,000.00 3,496.17 15,000.00 15,000.00 .00 Support Goods & Services Totals $167,300.33 $115,049.02 $163,219.27 $228,600.00 $101,523.74 $232,214.00 $232,214.00 $0.00 Equipment 466.220 Auto Liability Insurance 15,359.00 15,357.00 15,359.00 18,000.00 14,555.03 18,000.00 18,000.00 .00 Equipment Totals $15,359.00 $15,357.00 $15,359.00 $18,000.00 $14,555.03 $18,000.00 $18,000.00 $0.00 Capital Outlay 470.070 Buildings .00 .00 .00 300,000.00 .00 375,000.00 375,000.00 .00 470.100 Machinery/ Equipment >$5000 43,787.69 7,780.00 6,500.00 40,000.00 2,000.00 250,000.00 250,000.00 .00 470.110 Furniture / Fixtures .00 .00 .00 10,000.00 .00 .00 .00 .00 Capital Outlay Totals $43,787.69 $7,780.00 $6,500.00 $350,000.00 $2,000.00 $625,000.00 $625,000.00 $0.00 Operating Transfers Out 494.450 Capital Projects as of FY10 5,000.00 52,213.55 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 28 of 51 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $691,773.78 $672,415.13 $636,745.93 $823,837.00 $702,125.66 $1,111,837.00 $1,111,837.00 $0.00 EXPENSE TOTALS $831,664.02 $391,571.45 $364,835.97 $823,837.00 $281,916.38 $1,111,837.00 $1,111,837.00 $0.00 Fund 250 - Fire Protection Area #1 Totals ($139,890.24) $280,843.68 $271,909.96 $0.00 $420,209.28 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 29 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Operating Transfers Out 494.455 Capital Projects- Non Boro Bldg. 350,000.00 .00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $355,000.00 $52,213.55 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 212 - Bayside Fire Station Totals $831,664.02 $391,571.45 $364,835.97 $823,837.00 $281,916.38 $1,111,837.00 $1,111,837.00 $0.00 EXPENSE TOTALS $831,664.02 $391,571.45 $364,835.97 $823,837.00 $281,916.38 $1,111,837.00 $1,111,837.00 $0.00 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $691,773.78 $672,415.13 $636,745.93 $823,837.00 $702,125.66 $1,111,837.00 $1,111,837.00 $0.00 EXPENSE TOTALS $831,664.02 $391,571.45 $364,835.97 $823,837.00 $281,916.38 $1,111,837.00 $1,111,837.00 $0.00 Fund 250 - Fire Protection Area #1 Totals ($139,890.24) $280,843.68 $271,909.96 $0.00 $420,209.28 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 29 of 51 v 0 w 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Federal Grants 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 252 - Women's Bay Fire Dept. 362.37 753.94 .00 .00 .00 .00 .00 .00 REVENUE .00 .00 8,521.01 .00 .00 .00 .00 .00 Department 000 - Fund Revenues $1,399.05 $1,217.26 $8,521.01 $0.00 $0.00 $0.00 $0.00 0.00 Property Tax 311.100 Real Property Tax 106,523.63 107,252.02 108,565.37 106,000.00 116,186.57 108,000.00 108,000.00 .00 311.200 Personal Property Tax 2,852.19 3,193.10 2,549.42 2,500.00 2,582.09 2,500.00 2,500.00 .00 Property Tax Totals $109,375.82 $110,445.12 $111,114.79 $108,500.00 $118,768.66 $110,500.00 $110,500.00 $0.00 Penalties & Interest Tax 17,045.41 12,095.80 17,316.89 2,000.00 17,085.41 2,000.00 2,000.00 .00 319.100 Penalties & Interest .00 .07 .50 .00 .19 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $0.07 $0.50 $0.00 $0.19 $0.00 $0.00 $0.00 Federal Grants 331.118 Department of Public Safety COVID-19 Funding 1,036.68 463.32 .00 .00 .00 .00 .00 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 362.37 753.94 .00 .00 .00 .00 .00 .00 334.625 Volunteer Fire Assistance (VFA) Grant .00 .00 8,521.01 .00 .00 .00 .00 .00 Federal Grants Totals $1,399.05 $1,217.26 $8,521.01 $0.00 $0.00 $0.00 $0.00 0.00 Charges for Services 340.220 Fire Protection Services 8,733.70 18,657.34 16,420.28 16,700.00 20,024.79 16,000.00 16,000.00 .00 Charges for Services Totals $8,733.70 $18,657.34 $16,420.28 $16,700.00 $20,024.79 $16,000.00 $16,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 17,045.41 12,095.80 17,316.89 2,000.00 17,085.41 2,000.00 2,000.00 .00 361.300 Change in Fair Market Value 2,766.98 (9,495.03) (68,005.96) .00 (7,752.07) .00 .00 .00 Interest Earnings Totals $19,812.39 $2,600.77 ($50,689.07) $2,000.00 $9,333.34 $2,000.00 $2,000.00 $0.00 Miscellaneous - Classified 380.170 Other 50.00 1,205.00 300.00 .00 200.00 .00 .00 .00 380.240 Rental Income 14,400.00 13,450.00 8,400.00 12,000.00 13,800.00 15,600.00 15,600.00 .00 Miscellaneous - Classified Totals $14,450.00 $14,655.00 $8,700.00 $12,000.00 $14,000.00 $15,600.00 $15,600.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 50,000.00 .00 50,000.00 50,000.00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $50,000.00 $0.00 $50,000.00 $50,000.00 $0.00 Department 000 - Fund Revenues Totals $153,770.96 $147,575.56 $94,067.51 $189,200.00 $162,126.98 $194,100.00 $194,100.00 $0.00 REVENUE TOTALS $153,770.96 $147,575.56 $94,067.51 $189,200.00 $162,126.98 $194,100.00 $194,100.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 30 of 51 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Report Year 2024 Change from Ll to L2 Fund 252 - Women's Bay Fire Dept. EXPENSE Department 214 - Bells Flats Russian Creek Personnel Services 410.110 Salaries 513.96 713.86 28.07 2,000.00 118.86 2,000.00 2,000.00 .00 410.120 Temporary Help .00 75.21 518.07 .00 1,695.37 500.00 500.00 .00 410.130 Overtime .00 .00 .00 .00 48.83 .00 .00 .00 420.110 Unemployment Taxes .04 .07 .00 25.00 .02 50.00 50.00 .00 420.120 FICA Taxes 37.88 55.55 41.64 150.00 142.10 150.00 150.00 .00 420.130 Group Insurance 244.69 396.34 .00 350.00 108.56 350.00 350.00 .00 420.140 Retirement 111.84 147.50 6.18 300.00 36.53 300.00 300.00 .00 420.150 Workers Compensation 25.62 1,406.89 28.64 1,500.00 83.47 1,500.00 1,500.00 .00 Personnel Services Totals $934.03 $2,795.42 $622.60 $4,325.00 $2,233.74 $4,850.00 $4,850.00 $0.00 Professional Services 430.140 Contracted Services 760.78 5,395.55 2,229.00 10,000.00 3,128.74 10,000.00 10,000.00 .00 Professional Services Totals $760.78 $5,395.55 $2,229.00 $10,000.00 $3,128.74 $10,000.00 $10,000.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 Legal Services Totals $0.00 $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 264.63 (1.03) .00 1,000.00 35.42 1,000.00 1,000.00 .00 450.110 Operating Supplies 20,762.37 17,254.85 9,157.28 20,000.00 5,667.04 20,000.00 20,000.00 .00 450.119 COVID-19 Expenditures 575.67 1,764.91 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 .00 .00 500.00 .00 500.00 500.00 .00 450.130 Postage .00 .00 .00 100.00 .00 100.00 100.00 .00 450.140 Dues / Books / Periodicals .00 331.00 .00 500.00 550.00 500.00 500.00 .00 450.160 Furniture / Fixtures 1,043.74 (724.68) .00 4,000.00 .00 4,000.00 4,000.00 .00 450.170 Machinery/ Equipment <$5000 15,014.88 11,087.70 .00 10,000.00 4,349.20 10,000.00 10,000.00 .00 450.180 Equipment Rental .00 .00 .00 500.00 .00 500.00 500.00 .00 450.210 Food / Business Lunch/Meeting Rooms 823.16 315.00 .00 1,000.00 114.84 1,000.00 1,000.00 .00 450.221 Property Insurance 1,530.00 1,899.00 2,425.00 2,500.00 2,933.00 3,000.00 3,000.00 .00 450.222 General Liablity Insurance Coverage 357.43 477.25 324.00 500.00 340.00 500.00 500.00 .00 450.224 Insurance Coverage Discounts (1,273.00) (1,390.00) (1,711.00) .00 (2,582.00) .00 .00 .00 450.227 Supplemental Firefighter Insurance Coverage 4,307.00 4,307.00 4,307.00 5,000.00 3,241.00 5,000.00 5,000.00 .00 450.230 Advertising / Hearings .00 .00 .00 500.00 .00 500.00 500.00 .00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 31 of 51 v W O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Operating Transfers Out 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual 494.450 Capital Projects as of FY10 .00 Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 252 - Women's Bay Fire Dept. $0.00 $0.00 Department 214 - Bells Flats Russian Creek Totals $103,317.73 $74,109.56 $48,022.90 $189,200.00 $221,238.79 $194,100.00 EXPENSE $0.00 EXPENSE TOTALS $103,317.73 $74,109.56 $48,022.90 $189,200.00 $221,238.79 $194,100.00 $194,100.00 $0.00 Department 214 - Bells Flats Russian Creek Support Goods & Services 450.300 Travel/ Per Diem 14.50 31.05 .00 2,000.00 .00 2,000.00 2,000.00 .00 450.310 Training Materials .00 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 450.320 Bad Debt Expense 212.53 13.28 180.37 .00 .41 .00 .00 .00 450.340 Telephone/Communications 3,646.82 2,934.18 1,975.68 3,200.00 1,773.66 2,000.00 2,000.00 .00 450.350 Electricity 4,602.24 3,047.15 3,266.04 5,000.00 3,440.68 5,000.00 5,000.00 .00 450.360 Fuel - Heating 3,564.53 4,055.72 7,768.21 5,000.00 7,330.39 8,000.00 8,000.00 .00 450.365 Fuel- Vehicle 65.86 130.09 720.56 2,000.00 412.84 2,000.00 2,000.00 .00 450.430 Maint & Repairs 2,925.55 16,774.48 903.37 15,000.00 2,836.58 15,000.00 15,000.00 .00 450.440 Auto Maint & Repairs 7,064.30 153.17 1,516.06 10,000.00 38.84 10,000.00 10,000.00 .00 450.450 Contingencies 5,037.50 .00 .00 9,075.00 .00 21,150.00 21,150.00 .00 450.451 Licenses & Permits .00 .00 .00 .00 55.00 .00 .00 .00 450.460 Cleaning Supplies 100.11 98.47 .00 500.00 .00 500.00 500.00 .00 450.550 Volunteer Physicals .00 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 Support Goods & Services Totals $70,639.82 $62,558.59 $30,832.57 $107,875.00 $30,536.90 $122,250.00 $122,250.00 $0.00 Equipment 466.220 Auto Liability Insurance 3,129.00 3,360.00 3,360.00 4,000.00 5,656.28 6,000.00 6,000.00 .00 Equipment Totals $3,129.00 $3,360.00 $3,360.00 $4,000.00 $5,656.28 $6,000.00 $6,000.00 $0.00 Capital Outlay 470.100 Machinery/ Equipment >$5000 27,854.10 .00 10,978.73 12,000.00 .00 50,000.00 50,000.00 .00 470.120 Automotive .00 .00 .00 .00 179,683.13 .00 .00 .00 Capital Outlay Totals $27,854.10 $0.00 $10,978.73 $12,000.00 $179,683.13 $50,000.00 $50,000.00 $0.00 Operating Transfers Out 494.450 Capital Projects as of FY10 .00 .00 .00 50,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 $0.00 Department 214 - Bells Flats Russian Creek Totals $103,317.73 $74,109.56 $48,022.90 $189,200.00 $221,238.79 $194,100.00 $194,100.00 $0.00 EXPENSE TOTALS $103,317.73 $74,109.56 $48,022.90 $189,200.00 $221,238.79 $194,100.00 $194,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals REVENUE TOTALS $153,770.96 $147,575.56 $94,067.51 $189,200.00 $162,126.98 $194,100.00 $194,100.00 $0.00 EXPENSE TOTALS $103,317.73 $74,109.56 $48,022.90 $189,200.00 $221,238.79 $194,100.00 $194,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals $50,453.23 $73,466.00 $46,044.61 $0.00 ($59,111.81) $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 32 of 51 v (D w 00 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 33 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 254 - KIB Airport Fire District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 13,709.91 11,141.74 17,605.79 15,400.00 16,401.29 16,500.00 16,500.00 .00 311.200 Personal Property Tax 4,834.26 5,436.29 2,398.78 2,800.00 3,628.24 3,500.00 3,500.00 .00 Property Tax Totals $18,544.17 $16,578.03 $20,004.57 $18,200.00 $20,029.53 $20,000.00 $20,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 1,166.03 886.57 644.30 .00 1,236.25 .00 .00 .00 361.300 Change in Fair Market Value 182.97 (677.94) (3,642.47) .00 (1,112.62) .00 .00 .00 Interest Earnings Totals $1,349.00 $208.63 ($2,998.17) $0.00 $123.63 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $19,893.17 $16,786.66 $17,006.40 $18,200.00 $20,153.16 $20,000.00 $20,000.00 $0.00 REVENUE TOTALS $19,893.17 $16,786.66 $17,006.40 $18,200.00 $20,153.16 $20,000.00 $20,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 33 of 51 v (D w 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 34 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 254 - KIB Airport Fire District EXPENSE Department 216 - Airport Protection Contracted Services 444.360 Fire Protection Services 8,733.70 18,657.34 16,420.28 18,100.00 20,024.79 19,900.00 19,900.00 .00 Contracted Services Totals $8,733.70 $18,657.34 $16,420.28 $18,100.00 $20,024.79 $19,900.00 $19,900.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 121.83 121.45 120.00 100.00 122.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (31.00) (30.00) (34.00) .00 (35.00) .00 .00 .00 450.320 Bad Debt Expense .00 6.25 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $90.83 $97.70 $86.00 $100.00 $87.00 $100.00 $100.00 $0.00 Department 216 - Airport Protection Totals $8,824.53 $18,755.04 $16,506.28 $18,200.00 $20,111.79 $20,000.00 $20,000.00 $0.00 EXPENSE TOTALS $8,824.53 $18,755.04 $16,506.28 $18,200.00 $20,111.79 $20,000.00 $20,000.00 $0.00 Fund 254 - KIB Airport Fire District Totals REVENUE TOTALS $19,893.17 $16,786.66 $17,006.40 $18,200.00 $20,153.16 $20,000.00 $20,000.00 $0.00 EXPENSE TOTALS $8,824.53 $18,755.04 $16,506.28 $18,200.00 $20,111.79 $20,000.00 $20,000.00 $0.00 Fund 254 - KIB Airport Fire District Totals $11,068.64 ($1,968.38) $500.12 $0.00 $41.37 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 34 of 51 v 0 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Interest Earnings 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 260 - Woodland Acres Light 93.45 (276.67) (1,596.55) .00 (287.69) .00 .00 .00 REVENUE $724.36 $80.04 ($1,310.17) $0.00 $228.69 $150.00 $150.00 $0.00 Department 000 - Fund Revenues $6,302.91 $5,716.48 $4,589.29 $5,800.00 $6,072.94 $5,950.00 $5,950.00 $0.00 Property Tax $6,302.91 $5,716.48 $4,589.29 $5,800.00 $6,072.94 $5,950.00 $5,950.00 $0.00 311.100 Real Property Tax 5,537.30 5,586.41 5,838.89 5,800.00 5,783.92 5,800.00 5,800.00 .00 311.200 Personal Property Tax 41.25 50.03 60.56 .00 60.33 .00 .00 .00 Property Tax Totals $5,578.55 $5,636.44 $5,899.45 $5,800.00 $5,844.25 $5,800.00 $5,800.00 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest .00 .00 .01 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $0.00 $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 630.91 356.71 286.38 .00 516.38 150.00 150.00 .00 361.300 Change in Fair Market Value 93.45 (276.67) (1,596.55) .00 (287.69) .00 .00 .00 Interest Earnings Totals $724.36 $80.04 ($1,310.17) $0.00 $228.69 $150.00 $150.00 $0.00 Department 000 - Fund Revenues Totals $6,302.91 $5,716.48 $4,589.29 $5,800.00 $6,072.94 $5,950.00 $5,950.00 $0.00 REVENUE TOTALS $6,302.91 $5,716.48 $4,589.29 $5,800.00 $6,072.94 $5,950.00 $5,950.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 35 of 51 v (D 41. 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Fund 260 - Woodland Acres Light Totals REVENUE TOTALS $6,302.91 $5,716.48 $4,589.29 $5,800.00 $6,072.94 $5,950.00 $5,950.00 $0.00 EXPENSE TOTALS $19,500.53 $5,577.81 $5,623.02 $5,800.00 $4,771.23 $5,950.00 $5,950.00 $0.00 Fund 260 - Woodland Acres Light Totals ($13,197.62) $138.67 ($1,033.73) $0.00 $1,301.71 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 36 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 260 - Woodland Acres Light EXPENSE Department 230 - Woodland Acres Street Lights Support Goods & Services 450.222 General Liablity Insurance Coverage 106.55 106.53 106.00 100.00 107.00 250.00 250.00 .00 450.224 Insurance Coverage Discounts (27.00) (26.00) (30.00) .00 (31.00) .00 .00 .00 450.320 Bad Debt Expense .50 .02 .00 .00 .04 .00 .00 .00 450.350 Electricity 4,791.01 5,497.26 5,547.02 5,700.00 4,695.19 5,700.00 5,700.00 .00 Support Goods& Services Totals $4,871.06 $5,577.81 $5,623.02 $5,800.00 $4,771.23 $5,950.00 $5,950.00 $0.00 Capital Outlay 470.100 Machinery/ Equipment >$5000 14,629.47 .00 .00 .00 .00 .00 .00 .00 Capital Outlay Totals $14,629.47 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 230 - Woodland Acres Street Lights Totals $19,500.53 $5,577.81 $5,623.02 $5,800.00 $4,771.23 $5,950.00 $5,950.00 $0.00 EXPENSE TOTALS $19,500.53 $5,577.81 $5,623.02 $5,800.00 $4,771.23 $5,950.00 $5,950.00 $0.00 Fund 260 - Woodland Acres Light Totals REVENUE TOTALS $6,302.91 $5,716.48 $4,589.29 $5,800.00 $6,072.94 $5,950.00 $5,950.00 $0.00 EXPENSE TOTALS $19,500.53 $5,577.81 $5,623.02 $5,800.00 $4,771.23 $5,950.00 $5,950.00 $0.00 Fund 260 - Woodland Acres Light Totals ($13,197.62) $138.67 ($1,033.73) $0.00 $1,301.71 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 36 of 51 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 37 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 261 - Trinity Islands Light District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,873.08 1,898.56 1,921.55 1,900.00 1,988.42 1,900.00 1,900.00 .00 311.200 Personal Property Tax .00 1.62 .00 .00 .00 .00 .00 .00 Property Tax Totals $1,873.08 $1,900.18 $1,921.55 $1,900.00 $1,988.42 $1,900.00 $1,900.00 $0.00 Interest Earnings 361.100 Interest Earnings 757.50 507.20 405.49 .00 728.80 .00 .00 .00 361.300 Change in Fair Market Value 121.28 (393.90) (2,259.51) .00 (423.98) .00 .00 .00 Interest Earnings Totals $878.78 $113.30 ($1,854.02) $0.00 $304.82 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $2,751.86 $2,013.48 $67.53 $1,900.00 $2,293.24 $1,900.00 $1,900.00 $0.00 REVENUE TOTALS $2,751.86 $2,013.48 $67.53 $1,900.00 $2,293.24 $1,900.00 $1,900.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 37 of 51 v 0 41.W 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 38 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 261 - Trinity Islands Light District EXPENSE Department 261 - Trinity Island Lighting Support Goods & Services 450.222 General Liablity Insurance Coverage 102.18 101.86 102.00 100.00 102.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (26.00) (25.00) (28.00) .00 (29.00) .00 .00 .00 450.350 Electricity 1,668.27 1,505.28 1,431.51 1,800.00 1,111.02 1,800.00 1,800.00 .00 Support Goods & Services Totals $1,744.45 $1,582.14 $1,505.51 $1,900.00 $1,184.02 $1,900.00 $1,900.00 $0.00 Department 261 - Trinity Island Lighting Totals $1,744.45 $1,582.14 $1,505.51 $1,900.00 $1,184.02 $1,900.00 $1,900.00 $0.00 EXPENSE TOTALS $1,744.45 $1,582.14 $1,505.51 $1,900.00 $1,184.02 $1,900.00 $1,900.00 $0.00 Fund 261 - Trinity Islands Light District Totals REVENUE TOTALS $2,751.86 $2,013.48 $67.53 $1,900.00 $2,293.24 $1,900.00 $1,900.00 $0.00 EXPENSE TOTALS $1,744.45 $1,582.14 $1,505.51 $1,900.00 $1,184.02 $1,900.00 $1,900.00 $0.00 Fund 261 - Trinity Islands Light District Totals $1,007.41 $431.34 ($1,437.98) $0.00 $1,109.22 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 38 of 51 W sz Z' W Z3 n m Z O �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 39 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 262 -Mission Lake Tide Gate REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,571.35 1,496.37 1,634.67 1,700.00 1,601.24 1,700.00 1,700.00 .00 Property Tax Totals $1,571.35 $1,496.37 $1,634.67 $1,700.00 $1,601.24 $1,700.00 $1,700.00 $0.00 Interest Earnings 361.100 Interest Earnings 1,494.49 1,009.77 795.41 500.00 1,398.79 500.00 500.00 .00 361.300 Change in Fair Market Value 237.55 (785.72) (4,410.03) .00 (825.48) .00 .00 .00 Interest Earnings Totals $1,732.04 $224.05 ($3,614.62) $500.00 $573.31 $500.00 $500.00 $0.00 Department 000 - Fund Revenues Totals $3,303.39 $1,720.42 ($1,979.95) $2,200.00 $2,174.55 $2,200.00 $2,200.00 $0.00 REVENUE TOTALS $3,303.39 $1,720.42 ($1,979.95) $2,200.00 $2,174.55 $2,200.00 $2,200.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 39 of 51 v 0 41. 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 40 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 262 -Mission Lake Tide Gate EXPENSE Department 268 - Mission Lake Tide Gate Personnel Services 410.110 Salaries 275.76 349.53 188.95 300.00 401.84 300.00 300.00 .00 410.120 Temporary Help .00 8.36 .00 .00 .00 .00 .00 .00 410.130 Overtime .00 .00 480.62 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .01 .00 .06 .00 .01 .00 .00 .00 420.120 FICA Taxes 19.95 26.87 49.14 30.00 29.79 30.00 30.00 .00 420.130 Group Insurance 97.51 111.95 50.43 120.00 149.03 120.00 120.00 .00 420.140 Retirement 58.75 76.98 147.31 100.00 87.77 100.00 100.00 .00 420.150 Workers Compensation 21.59 25.27 28.75 30.00 13.69 30.00 30.00 .00 Personnel Services Totals $473.57 $598.96 $945.26 $580.00 $682.13 $580.00 $580.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 120.00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $120.00 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 102.18 102.79 103.00 105.00 104.00 105.00 105.00 .00 450.224 Insurance Coverage Discounts (26.00) (25.00) (29.00) .00 (30.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 100.00 .00 100.00 100.00 .00 450.430 Maint & Repairs .00 .00 1,863.00 1,415.00 .00 1,415.00 1,415.00 .00 Support Goods & Services Totals $76.18 $77.79 $1,937.00 $1,620.00 $74.00 $1,620.00 $1,620.00 $0.00 Department 268 - Mission Lake Tide Gate Totals $549.75 $676.75 $2,882.26 $2,200.00 $876.13 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $549.75 $676.75 $2,882.26 $2,200.00 $876.13 $2,200.00 $2,200.00 $0.00 Fund 262 -Mission Lake Tide Gate Totals REVENUE TOTALS $3,303.39 $1,720.42 ($1,979.95) $2,200.00 $2,174.55 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $549.75 $676.75 $2,882.26 $2,200.00 $876.13 $2,200.00 $2,200.00 $0.00 Fund 262 - Mission Lake Tide Gate Totals $2,753.64 $1,043.67 ($4,862.21) $0.00 $1,298.42 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 40 of 51 v 0 41. 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 41 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 273 - Opioid Class Action Settlement REVENUE Department 000 - Fund Revenues Federal Shared Revenue 332.111 Opioid Lawsuit Settlement .00 .00 6,710.74 .00 34,456.58 .00 .00 .00 Federal5hared Revenue Totals $0.00 $0.00 $6,710.74 $0.00 $34,456.58 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings .00 .00 8.29 .00 655.41 .00 .00 .00 361.300 Change in Fair Market Value .00 .00 (62.81) .00 552.54 .00 .00 .00 Interest Earnings Totals $0.00 $0.00 ($54.52) $0.00 $1,207.95 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $0.00 $0.00 $6,656.22 $0.00 $35,664.53 $0.00 $0.00 $0.00 REVENUE TOTALS $0.00 $0.00 $6,656.22 $0.00 $35,664.53 $0.00 $0.00 $0.00 Fund 273 - Opioid Class Action Settlement Totals REVENUE TOTALS $0.00 $0.00 $6,656.22 $0.00 $35,664.53 $0.00 $0.00 $0.00 Fund 273 - Opioid Class Action Settlement Totals $0.00 $0.00 $6,656.22 $0.00 $35,664.53 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 41 of 51 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Operating Transfers In 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 276 - Facilities Fund $2,213,366.00 $2,213,366.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,130,901.53 $143,572.67 ($2,108,392.25) REVENUE $2,615,592.54 $1,000,000.00 $1,000,000.00 $0.00 REVENUE TOTALS $1,130,901.53 $143,572.67 ($2,108,392.25) $2,553,366.00 Department 000 - Fund Revenues $1,000,000.00 $1,000,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 975,743.97 639,987.57 557,545.56 340,000.00 882,886.80 1,000,000.00 1,000,000.00 .00 361.300 Change in Fair Market Value 155,157.56 (496,414.90) (2,665,937.81) .00 (480,660.26) .00 .00 .00 Interest Earnings Totals $1,130,901.53 $143,572.67 ($2,108,392.25) $340,000.00 $402,226.54 $1,000,000.00 $1,000,000.00 $0.00 Operating Transfers In 391.300 Debt Service .00 .00 .00 2,213,366.00 2,213,366.00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $0.00 $2,213,366.00 $2,213,366.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,130,901.53 $143,572.67 ($2,108,392.25) $2,553,366.00 $2,615,592.54 $1,000,000.00 $1,000,000.00 $0.00 REVENUE TOTALS $1,130,901.53 $143,572.67 ($2,108,392.25) $2,553,366.00 $2,615,592.54 $1,000,000.00 $1,000,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 42 of 51 v (D 41. 00 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 43 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 276 - Facilities Fund EXPENSE Department 286 - Facilities Support Goods & Services 450.450 Contingencies .00 .00 .00 2,553,366.00 .00 150,000.00 150,000.00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $2,553,366.00 $0.00 $150,000.00 $150,000.00 $0.00 Operating Transfers Out 494.220 Building & Grounds 5,000.00 5,000.00 5,000.00 .00 .00 5,000.00 5,000.00 .00 494.300 Debt Service 830,105.00 827,316.00 .00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 86.00 .00 539,389.00 .00 .00 845,000.00 845,000.00 .00 Operating Transfers Out Totals $835,191.00 $832,316.00 $544,389.00 $0.00 $0.00 $850,000.00 $850,000.00 $0.00 Department 286 - Facilities Totals $835,191.00 $832,316.00 $544,389.00 $2,553,366.00 $0.00 $1,000,000.00 $1,000,000.00 $0.00 EXPENSE TOTALS $835,191.00 $832,316.00 $544,389.00 $2,553,366.00 $0.00 $1,000,000.00 $1,000,000.00 $0.00 Fund 276 - Facilities Fund Totals REVENUE TOTALS $1,130,901.53 $143,572.67 ($2,108,392.25) $2,553,366.00 $2,615,592.54 $1,000,000.00 $1,000,000.00 $0.00 EXPENSE TOTALS $835,191.00 $832,316.00 $544,389.00 $2,553,366.00 $0.00 $1,000,000.00 $1,000,000.00 $0.00 Fund 276 - Facilities Fund Totals $295,710.53 ($688,743.33) ($2,652,781.25) $0.00 $2,615,592.54 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 43 of 51 v (D 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 44 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 317.110 Bed Tax Revenue - On Road System 43,651.54 30,807.15 80,538.75 55,150.00 62,048.59 75,000.00 75,000.00 .00 317.120 Bed Tax Revenue - Off Road System 19,177.02 19,576.37 20,907.97 20,000.00 29,165.92 15,000.00 15,000.00 .00 317.130 Bed Tax Revenue - Larsen Bay .00 600.00 .00 .00 .00 .00 .00 .00 Sales Taxes Totals $62,828.56 $50,983.52 $101,446.72 $75,150.00 $91,214.51 $90,000.00 $90,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 2,582.09 1,254.83 1,019.68 .00 2,179.71 .00 .00 .00 361.300 Change in Fair Market Value 436.50 (923.69) (5,745.13) .00 (680.47) .00 .00 .00 Interest Earnings Totals $3,018.59 $331.14 ($4,725.45) $0.00 $1,499.24 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $65,847.15 $51,314.66 $96,721.27 $75,150.00 $92,713.75 $90,000.00 $90,000.00 $0.00 REVENUE TOTALS $65,847.15 $51,314.66 $96,721.27 $75,150.00 $92,713.75 $90,000.00 $90,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 44 of 51 v U7 0 O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 45 of 51 ^^n YJ m Z 0 n m 6 W 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 277 - Tourism Development EXPENSE Department 287 - Tourism Development Personnel Services 410.110 Salaries .00 .00 .00 .00 12,333.08 .00 .00 .00 410.120 Temporary Help .00 .00 .00 .00 5,703.23 .00 .00 .00 410.130 Overtime .00 .00 .00 .00 264.67 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 1.26 .00 .00 .00 420.120 FICA Taxes .00 .00 .00 .00 1,362.98 .00 .00 .00 420.130 Group Insurance .00 .00 .00 .00 2,942.15 .00 .00 .00 420.140 Retirement .00 .00 .00 .00 3,616.76 .00 .00 .00 420.150 Workers Compensation .00 .00 .00 .00 58.53 .00 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $26,282.66 $0.00 $0.00 $0.00 Contributions 448.309 Alutiiq Museum & Archaeological Repository 4,000.00 .00 .00 .00 .00 .00 .00 .00 448.332 Historical Society 4,000.00 .00 .00 .00 .00 .00 .00 .00 448.364 Kodiak Convention Bureau 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 .00 448.406 Kodiak Maritime Museum 4,000.00 .00 .00 .00 .00 .00 .00 .00 Contributions Totals $87,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $0.00 Support Goods & Services 450.100 Office Supplies .00 .00 104.26 .00 .00 .00 .00 .00 450.130 Postage 30.87 .00 .00 50.00 .00 50.00 50.00 .00 450.222 General Liablity Insurance Coverage 261.51 188.68 177.00 100.00 193.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (66.00) (46.00) (53.00) .00 (56.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 .00 169.00 .00 .00 .00 450.290 Recruit / Relocation .00 .00 .00 .00 620.84 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 .00 14,850.00 14,850.00 .00 Support Goods & Services Totals $226.38 $142.68 $228.26 $150.00 $926.84 $15,000.00 $15,000.00 $0.00 Operating Transfers Out 494.555 KFRC 45,000.00 .00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $45,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 287 - Tourism Development Totals $132,226.38 $75,142.68 $75,228.26 $75,150.00 $102,209.50 $90,000.00 $90,000.00 $0.00 EXPENSE TOTALS $132,226.38 $75,142.68 $75,228.26 $75,150.00 $102,209.50 $90,000.00 $90,000.00 $0.00 Fund 277 - Tourism Development Totals REVENUE TOTALS $65,847.15 $51,314.66 $96,721.27 $75,150.00 $92,713.75 $90,000.00 $90,000.00 $0.00 EXPENSE TOTALS $132,226.38 $75,142.68 $75,228.26 $75,150.00 $102,209.50 $90,000.00 $90,000.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 45 of 51 ^^n YJ m Z 0 n m 6 W A t L BUKU U49S Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 277 - Tourism Development Totals ($66,379.23) ($23,828.02) $21,493.01 $0.00 ($9,495.75) $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 46 of 51 W s? Z' W Z3 n m Z O �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 47 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 278 -Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues Federa/Shared Revenue 335.181 Commercial Passenger Vessel Fiscal Recovery .00 54,220.00 54,220.00 .00 .00 .00 .00 .00 Federal Shared Revenue Totals $0.00 $54,220.00 $54,220.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.180 Commercial Passenger Vessel Tax 54,220.00 .00 .00 .00 6,745.00 .00 .00 .00 State Shared Revenues Totals $54,220.00 $0.00 $0.00 $0.00 $6,745.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 1,471.30 1,576.65 1,552.76 .00 1,149.04 .00 .00 .00 361.300 Change in Fair Market Value 172.09 (1,225.87) (9,225.61) .00 (619.07) .00 .00 .00 Interest Earnings Totals $1,643.39 $350.78 ($7,672.85) $0.00 $529.97 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $55,863.39 $54,570.78 $46,547.15 $0.00 $7,274.97 $0.00 $0.00 $0.00 REVENUE TOTALS $55,863.39 $54,570.78 $46,547.15 $0.00 $7,274.97 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 47 of 51 v 0 CilW 0 00 y SUDS' - BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 L2 Fund 278 -Commercial Passenger Vessel EXPENSE Department 288 - Passenger Vessels Professional Services 430.140 Contracted Services .00 .00 153,000.00 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $153,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 148.02 100.00 100.00 .00 100.00 .00 .00 .00 450.224 Insurance Coverage Discounts (38.00) (24.00) (28.00) .00 (29.00) .00 .00 .00 Support Goods & Services Totals $110.02 $76.00 $72.00 $0.00 $71.00 $0.00 $0.00 $0.00 Department 288 - Passenger Vessels Totals $110.02 $76.00 $153,072.00 $0.00 $71.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $110.02 $76.00 $153,072.00 $0.00 $71.00 $0.00 $0.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $55,863.39 $54,570.78 $46,547.15 $0.00 $7,274.97 $0.00 $0.00 $0.00 EXPENSE TOTALS $110.02 $76.00 $153,072.00 $0.00 $71.00 $0.00 $0.00 $0.00 Fund 278 - Commercial Passenger Vessel Totals $55,753.37 $54,494.78 ($106,524.85) $0.00 $7,203.97 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 48 of 51 T v OD 41, 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 49 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 300 - Debt Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 2,262,212.43 2,012,518.48 2,163,273.96 1,850,350.00 1,842,994.54 639,573.00 639,573.00 .00 311.200 Personal Property Tax 277,303.10 243,996.34 252,103.01 212,471.00 217,284.06 71,064.00 71,064.00 .00 Property Tax Totals $2,539,515.53 $2,256,514.82 $2,415,376.97 $2,062,821.00 $2,060,278.60 $710,637.00 $710,637.00 $0.00 Non Ad Valorem Taxes 313.110 Motor Vehicle Tax 215,537.60 230,218.04 458,703.72 240,000.00 496,874.52 660,000.00 660,000.00 .00 Non -Ad Valorem Taxes Totals $215,537.60 $230,218.04 $458,703.72 $240,000.00 $496,874.52 $660,000.00 $660,000.00 $0.00 State Shared Revenues 335.200 School Debt Reimbursement- Current 2,552,052.00 .00 5,146,233.00 5,151,462.00 4,848,290.00 5,148,627.00 5,148,627.00 .00 335.210 School Debt Reimbursement - Prior Years .00 .00 9,064,279.00 .00 .00 .00 .00 .00 State Shared Revenues Totals $2,552,052.00 $0.00 $14,210,512.00 $5,151,462.00 $4,848,290.00 $5,148,627.00 $5,148,627.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 12,139,940.00 .00 296,248.00 296,248.00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $12,139,940.00 $0.00 $296,248.00 $296,248.00 $0.00 Operating Transfers In 391.100 General Fund .00 3,016,076.00 2,303,196.00 118,335.00 .00 750,000.00 750,000.00 .00 391.201 Education Support 1,632,815.00 .00 .00 .00 .00 .00 .00 .00 391.276 Facilities Fund 830,105.00 827,316.00 .00 .00 .00 .00 .00 .00 391.469 Renewal & Replacement .00 1,574,487.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $2,462,920.00 $5,417,879.00 $2,303,196.00 $118,335.00 $0.00 $750,000.00 $750,000.00 $0.00 Proceeds of Long Term Debt 393.110 Proceeds- 2012 Two Refunding Bond .00 4,225,000.00 .00 .00 .00 .00 .00 .00 393.515 Proceeds- 2011 Bond .00 4,070,000.00 .00 .00 .00 .00 .00 .00 393.516 Proceeds- 2013 Bond .00 14,535,000.00 .00 .00 .00 .00 .00 .00 393.517 Proceeds- 2014 Bond .00 14,520,000.00 .00 .00 .00 .00 .00 .00 393.523 Proceeds- 2020A Bond .00 10,802.65 .00 .00 .00 .00 .00 .00 393.524 Proceeds- 2020B Bond .00 32,843.85 .00 .00 .00 .00 .00 .00 393.600 Premium on Bonds .00 857,176.00 .00 .00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $0.00 $38,250,822.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $7,770,025.13 $46,155,434.36 $19,387,788.69 $19,712,558.00 $7,405,443.12 $7,565,512.00 $7,565,512.00 $0.00 REVENUE TOTALS $7,770,025.13 $46,155,434.36 $19,387,788.69 $19,712,558.00 $7,405,443.12 $7,565,512.00 $7,565,512.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 49 of 51 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Report Year 2024 Change from Ll to L2 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Professional Services 430.130 Consultants .00 9,450.00 6,300.00 6,300.00 3,150.00 3,150.00 3,150.00 .00 Professional Services Totals $0.00 $9,450.00 $6,300.00 $6,300.00 $3,150.00 $3,150.00 $3,150.00 $0.00 Support Goods & Services 450.320 Bad Debt Expense 4,184.44 745.48 688.35 .00 7.62 .00 .00 .00 450.505 Bond Issuance Fee .00 20.00 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $4,184.44 $765.48 $688.35 $0.00 $7.62 $0.00 $0.00 $0.00 Debt Service - Principal 475.239 2011 Bond Issue 355,000.00 5,264,601.00 330,000.00 340,000.00 340,000.00 355,000.00 355,000.00 .00 475.241 2012A Refunding Bond Issue 495,000.00 2,524,173.00 545,000.00 .00 .00 .00 .00 .00 475.242 2012B Refunding Bond Issue 610,000.00 2,835,000.00 665,000.00 .00 .00 .00 .00 .00 475.243 GO 2013 - Principal 895,000.00 15,390,418.00 1,245,000.00 1,280,000.00 1,280,000.00 1,325,000.00 1,325,000.00 .00 475.245 2014 GO Bond 900,000.00 15,352,318.00 1,220,000.00 1,255,000.00 1,255,000.00 1,310,000.00 1,310,000.00 .00 475.246 2015 GO HS Bond 215,000.00 225,000.00 240,000.00 250,000.00 250,000.00 265,000.00 265,000.00 .00 475.247 2015 GO R & R Bond 160,000.00 170,000.00 180,000.00 190,000.00 190,000.00 200,000.00 200,000.00 .00 475.248 2016 GO HS Bond 70,000.00 75,000.00 80,000.00 80,000.00 80,000.00 85,000.00 85,000.00 .00 475.249 2016 GO R & R Bond 490,000.00 515,000.00 540,000.00 570,000.00 570,000.00 595,000.00 595,000.00 .00 475.252 2016 GO Series 3 - Principal 415,000.00 430,000.00 450,000.00 470,000.00 470,000.00 495,000.00 495,000.00 .00 475.253 2018 AMBBA DL- HS Reno Principal 50,000.00 50,000.00 50,000.00 55,000.00 55,000.00 55,000.00 55,000.00 .00 475.254 GO 2020 One Series A - Principal .00 .00 25,000.00 30,000.00 30,000.00 30,000.00 30,000.00 .00 475.255 GO 2020 One Series B - Principal .00 .00 145,000.00 155,000.00 155,000.00 160,000.00 160,000.00 .00 475.256 GO 2012 Two Refunding Bond - Principal .00 .00 125,000.00 1,360,000.00 1,360,000.00 1,365,000.00 1,365,000.00 .00 Debt Service - Principal Totals $4,655,000.00 $42,831,510.00 $5,840,000.00 $6,035,000.00 $6,035,000.00 $6,240,000.00 $6,240,000.00 $0.00 Debt Service - Interest 476.239 2011 Bond Issue 267,800.00 253,600.00 186,770.83 178,500.00 178,500.00 161,125.00 161,125.00 .00 476.241 2012A Refunding Bond Issue 150,425.00 124,925.00 1,010.00 .00 .00 .00 .00 .00 476.242 2012B Refunding Bond Issue 183,600.00 152,350.00 23,190.00 .00 .00 .00 .00 .00 476.243 GO 2013 -Interest 792,590.00 756,790.00 284,205.99 253,537.00 253,536.65 209,739.00 209,739.00 .00 476.245 2014 GO Bond Issue 875,112.50 857,112.50 425,542.20 386,972.00 386,971.53 335,498.00 335,498.00 .00 476.246 2015 GO HS Bond 276,837.50 265,837.50 254,212.50 241,963.00 241,962.50 229,088.00 229,088.00 .00 476.247 2015 GO R & R Bond 62,500.00 54,250.00 45,500.00 36,250.00 36,250.00 26,500.00 26,500.00 .00 476.248 2016 GO HS Bond -Interest 62,168.76 58,543.76 54,668.76 50,669.00 50,668.76 46,544.00 46,544.00 .00 Run by Dora Cross on 05/30/2023 15:11:09 PM Page 50 of 51 v 0 0 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Fund 300 - Debt Service Totals REVENUE TOTALS $7,770,025.13 $46,155,434.36 $19,387,788.69 $19,712,558.00 $7,405,443.12 $7,565,512.00 $7,565,512.00 $0.00 EXPENSE TOTALS $7,737,577.20 $46,079,946.45 $7,566,012.39 $19,712,558.00 $19,709,413.92 $7,565,512.00 $7,565,512.00 $0.00 Fund 300 - Debt Service Totals $32,447.93 $75,487.91 $11,821,776.30 $0.00 ($12,303,970.80) $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $22,289,751.32 $58,561,916.92 $29,818,376.34 $37,343,228.00 $24,583,901.83 $23,708,389.00 $23,958,389.00 $250,000.00 EXPENSE GRAND TOTALS $21,711,839.80 $58,068,437.40 $21,741,495.55 $37,093,828.00 $32,653,766.56 $23,708,389.00 $23,958,389.00 $250,000.00 Net Grand Totals $577,911.52 $493,479.52 $8,076,880.79 $249,400.00 ($8,069,864.73) $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:09 PM Page 51 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Debt Service - Interest 476.249 2016 GO R & R Bond -Interest 187,750.00 162,625.00 136,250.00 108,500.00 108,500.00 79,375.00 79,375.00 .00 476.252 2016 GO Series 3 -Interest 204,250.00 187,350.00 169,750.00 149,000.00 149,000.00 124,875.00 124,875.00 .00 476.253 2018 AMBBA DL- HS Reno Interest 15,359.00 13,986.50 12,571.50 11,075.00 11,075.00 9,497.00 9,497.00 .00 476.254 GO 2020 One Series A -Interest .00 15,525.00 16,625.00 15,250.00 15,250.00 13,750.00 13,750.00 .00 476.255 GO 2020 One Series B -Interest .00 83,475.00 89,125.00 81,625.00 81,625.00 73,750.00 73,750.00 .00 476.256 GO 2012 Two Refunding Bond -Interest .00 .00 19,602.26 17,977.00 17,976.86 12,621.00 12,621.00 .00 Debt Service - Interest Totals $3,078,392.76 $2,986,370.26 $1,719,024.04 $1,531,318.00 $1,531,316.30 $1,322,362.00 $1,322,362.00 $0.00 Refunded Bond Uses 493.140 Bond Issuance Costs .00 251,850.71 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $0.00 $251,850.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers Out 494.100 General Fund .00 .00 .00 5,879,272.00 5,879,272.00 .00 .00 .00 494.276 Facilities Fund .00 .00 .00 2,213,366.00 2,213,366.00 .00 .00 .00 494.469 Renewal & Replacement Projects .00 .00 .00 4,047,302.00 4,047,302.00 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $12,139,940.00 $12,139,940.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Totals $7,737,577.20 $46,079,946.45 $7,566,012.39 $19,712,558.00 $19,709,413.92 $7,565,512.00 $7,565,512.00 $0.00 EXPENSE TOTALS $7,737,577.20 $46,079,946.45 $7,566,012.39 $19,712,558.00 $19,709,413.92 $7,565,512.00 $7,565,512.00 $0.00 Fund 300 - Debt Service Totals REVENUE TOTALS $7,770,025.13 $46,155,434.36 $19,387,788.69 $19,712,558.00 $7,405,443.12 $7,565,512.00 $7,565,512.00 $0.00 EXPENSE TOTALS $7,737,577.20 $46,079,946.45 $7,566,012.39 $19,712,558.00 $19,709,413.92 $7,565,512.00 $7,565,512.00 $0.00 Fund 300 - Debt Service Totals $32,447.93 $75,487.91 $11,821,776.30 $0.00 ($12,303,970.80) $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $22,289,751.32 $58,561,916.92 $29,818,376.34 $37,343,228.00 $24,583,901.83 $23,708,389.00 $23,958,389.00 $250,000.00 EXPENSE GRAND TOTALS $21,711,839.80 $58,068,437.40 $21,741,495.55 $37,093,828.00 $32,653,766.56 $23,708,389.00 $23,958,389.00 $250,000.00 Net Grand Totals $577,911.52 $493,479.52 $8,076,880.79 $249,400.00 ($8,069,864.73) $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 15:11:09 PM Page 51 of 51 T v OD U7 O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:23 PM Page 1 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues Penalties & Interest Tax 319.100 Penalties & Interest 1,796.67 4,320.05 9,704.23 4,000.00 3,104.07 4,000.00 4,000.00 .00 Penalties & Interest Tax Totals $1,796.67 $4,320.05 $9,704.23 $4,000.00 $3,104.07 $4,000.00 $4,000.00 $0.00 Federal Grants 331.119 CORONAVIRUS Relief Fund (CARES ACT) 627.53 188.43 .00 .00 .00 .00 .00 .00 Federal Grants Totals $627.53 $188.43 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment (17,839.76) 36,976.75 (30,723.51) 20,500.00 16,300.53 21,684.00 21,684.00 .00 State Shared Revenues Totals ($17,839.76) $36,976.75 ($30,723.51) $20,500.00 $16,300.53 $21,684.00 $21,684.00 $0.00 Charges for Services 340.160 Dump Fee - Customer 668,234.53 553,969.58 582,392.30 620,000.00 476,943.95 620,000.00 620,000.00 .00 340.170 Dump Fee - Alaska Waste 2,994,266.55 3,017,232.35 3,112,621.45 3,000,000.00 2,457,296.80 3,000,000.00 3,000,000.00 .00 340.171 Dump Fee - USCG 375,409.80 384,261.05 352,524.30 375,000.00 265,749.20 375,000.00 375,000.00 .00 340.172 Waste Screenings 21,998.55 24,984.25 23,170.20 23,000.00 16,388.50 24,000.00 24,000.00 .00 340.173 Metals 63,130.40 39,496.65 58,283.20 50,000.00 65,221.85 60,000.00 60,000.00 .00 Charges for Services Totals $4,123,039.83 $4,019,943.88 $4,128,991.45 $4,068,000.00 $3,281,600.30 $4,079,000.00 $4,079,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 219,991.22 122,732.98 93,270.82 .00 127,087.14 160,000.00 160,000.00 .00 361.110 Gain / Loss on Sale .00 .00 .00 .00 6,100.00 .00 .00 .00 361.300 Change in Fair Market Value 20,277.17 (95,193.87) (502,336.90) .00 (156,896.35) .00 .00 .00 Interest Earnings Totals $240,268.39 $27,539.11 ($409,066.08) $0.00 ($23,709.21) $160,000.00 $160,000.00 $0.00 Miscellaneous - Classified 380.170 Other .00 59,672.58 1,720.08 .00 1,340.98 .00 .00 .00 380.220 Recycle Metals 28,577.60 41,659.50 32,783.49 30,000.00 35,092.05 30,000.00 30,000.00 .00 380.224 Recycling Rebate .00 .00 391.51 .00 117.00 .00 .00 .00 Miscellaneous - Classified Totals $28,577.60 $101,332.08 $34,895.08 $30,000.00 $36,550.03 $30,000.00 $30,000.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 1,138,958.00 .00 .00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $1,138,958.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 391.490 Capital Projects - Solid Waste Collection & Disposal .00 .00 26,478.00 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $26,478.00 $0.00 $0.00 $0.00 $0.00 $0.00 Proceeds ofLong Term Debt 393.600 Premium on Bonds 27,210.20 27,211.00 .00 27,211.00 .00 .00 .00 .00 Run by Dora Cross on 05/30/2023 14:57:23 PM Page 1 of 23 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from -1 to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues Proceeds of Long Term Debt Proceeds of Long Term Debt Totals $27,210.20 $27,211.00 $0.00 $27,211.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $4,403,680.46 $4,217,511.30 $3,760,279.17 $5,288,669.00 $3,313,845.72 $4,294,684.00 $4,294,684.00 $0.00 REVENUE TOTALS $4,403,680.46 $4,217,511.30 $3,760,279.17 $5,288,669.00 $3,313,845.72 $4,294,684.00 $4,294,684.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:23 PM Page 2 of 23 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Change from Ll to L2 Fund 530 - Solid Waste Disposal Fund 420.145 OPEB & Pension Expense (216,487.00) (266,908.00) (242,644.00) .00 .00 .00 EXPENSE .00 Employee Benefits Totals ($216,487.00) ($266,908.00) ($242,644.00) $0.00 $0.00 Department 731 - Waste Disposal $0.00 $0.00 Professional Services Sub -Department 701 - Landfill 430.130 Consultants 36,787.95 43,943.00 26,186.63 Personnel Services 7,784.01 75,000.00 75,000.00 .00 430.140 Contracted Services 123,488.31 107,129.70 410.110 Salaries 452,753.29 484,815.56 523,901.24 507,952.00 464,612.11 542,525.00 560,128.00 17,603.00 410.120 Temporary Help 8,700.99 15,035.75 7,171.81 17,272.00 12,078.22 7,304.00 7,304.00 .00 410.130 Overtime 8,703.30 8,810.71 9,029.90 15,672.00 9,875.74 16,785.00 16,785.00 .00 410.140 Allocated Salaries 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 10,000.00 10,000.00 .00 410.152 Cell Phone Stipend 865.00 896.00 1,756.00 2,316.00 1,863.00 2,322.00 2,322.00 .00 420.110 Unemployment Taxes 656.29 47.54 51.85 54.00 46.68 57.00 59.00 2.00 420.120 FICA Taxes 33,263.25 36,998.53 39,671.51 41,556.00 36,314.53 43,524.00 44,870.00 1,346.00 420.130 Group Insurance 161,551.06 176,615.27 179,328.65 180,840.00 147,012.17 183,816.00 178,779.00 (5,037.00) 420.140 Retirement 123,366.19 139,269.38 153,110.88 129,806.00 115,340.57 140,387.00 144,805.00 4,418.00 420.150 Workers Compensation 22,742.83 24,808.90 22,227.60 26,141.00 18,528.49 22,043.00 22,751.00 708.00 Personnel Services Totals $837,602.20 $912,297.64 $961,249.44 $946,609.00 $830,671.51 $968,763.00 $987,803.00 $19,040.00 Contributions 448.322 Senior Citizen Support 448.902 Donated Trash Disposal 37,904.04 38,110.93 37,860.24 40,000.00 .00 40,000.00 40,000.00 .00 .00 171,973.10 144,778.49 140,000.00 101,831.10 140,000.00 140,000.00 .00 Contributions Totals $37,904.04 $210,084.03 $182,638.73 $180,000.00 $101,831.10 $180,000.00 $180,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:23 PM Page 3 of 23 Employee Benefits 420.145 OPEB & Pension Expense (216,487.00) (266,908.00) (242,644.00) .00 .00 .00 .00 .00 Employee Benefits Totals ($216,487.00) ($266,908.00) ($242,644.00) $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.130 Consultants 36,787.95 43,943.00 26,186.63 75,000.00 7,784.01 75,000.00 75,000.00 .00 430.140 Contracted Services 123,488.31 107,129.70 133,437.00 75,000.00 51,665.81 75,000.00 75,000.00 .00 430.144 Design Services 995.00 4,530.00 28,803.65 .00 605.43 30,000.00 30,000.00 .00 430.145 Junk Removal Services .00 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 430.146 Metals Processing 49,997.13 44,466.82 34,477.07 50,000.00 54,463.50 50,000.00 50,000.00 .00 430.147 Litter Pickup 6,000.00 7,000.00 9,500.00 10,000.00 .00 15,000.00 15,000.00 .00 430.164 Construction Services .00 .00 4,108.13 100,000.00 .00 100,000.00 100,000.00 .00 Professional Services Totals $217,268.39 $207,069.52 $236,512.48 $315,000.00 $114,518.75 $350,000.00 $350,000.00 $0.00 Legal Services 431.120 Legal Fees 3,160.00 21,977.00 580.00 .00 480.00 5,000.00 5,000.00 .00 Legal Services Totals $3,160.00 $21,977.00 $580.00 $0.00 $480.00 $5,000.00 $5,000.00 $0.00 Contributions 448.322 Senior Citizen Support 448.902 Donated Trash Disposal 37,904.04 38,110.93 37,860.24 40,000.00 .00 40,000.00 40,000.00 .00 .00 171,973.10 144,778.49 140,000.00 101,831.10 140,000.00 140,000.00 .00 Contributions Totals $37,904.04 $210,084.03 $182,638.73 $180,000.00 $101,831.10 $180,000.00 $180,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:23 PM Page 3 of 23 T v OD C7 CDO 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 4 of 23 ^^n YJ m Z 0 n m 6 W 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Support Goods & Services 450.100 Office Supplies .00 .00 53.01 500.00 .00 500.00 500.00 .00 450.110 Operating Supplies 57,336.94 55,164.14 55,546.60 65,000.00 67,375.16 65,000.00 65,000.00 .00 450.112 Hazardous Waste Material 26,174.26 46,711.41 11,246.24 75,000.00 1.26 100,000.00 100,000.00 .00 450.119 COVID-19 Expenditures 480.13 .00 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 31.85 .00 .00 500.00 227.90 500.00 500.00 .00 450.130 Postage 355.20 330.84 325.87 500.00 328.32 500.00 500.00 .00 450.140 Dues/ Books/ Periodicals 100.00 1,164.00 736.00 1,500.00 635.00 1,000.00 1,000.00 .00 450.170 Machinery/ Equipment <$5000 19,625.52 19,121.56 14,178.87 20,000.00 18,889.83 20,000.00 20,000.00 .00 450.180 Equipment Rental 1,005.00 583.00 6,680.00 10,000.00 .00 10,000.00 10,000.00 .00 450.221 Property Insurance 1,989.00 2,458.00 3,076.00 3,000.00 3,782.00 4,500.00 4,500.00 .00 450.222 General Liablity Insurance Coverage 6,127.46 6,569.42 4,869.42 4,000.00 6,315.00 7,500.00 7,500.00 .00 450.224 Insurance Coverage Discounts (2,523.00) (2,660.00) (2,930.00) .00 (4,983.00) (3,000.00) (3,000.00) .00 450.226 Mobile Equipment Insurance .00 .00 7,585.83 7,600.00 5,310.00 7,600.00 7,600.00 .00 450.230 Advertising / Hearings 1,677.70 825.60 2,939.43 5,000.00 560.88 4,000.00 4,000.00 .00 450.231 Outreach (SWAB/Public Education) 6,282.42 8,492.24 11,176.43 10,000.00 5,037.98 10,000.00 10,000.00 .00 450.266 Mercury Collection & Reporting 774.93 .00 .00 .00 .00 .00 .00 .00 450.270 Continuing Education 2,243.00 3,299.01 1,077.25 10,000.00 1,612.05 10,000.00 10,000.00 .00 450.280 Staff Training .00 .00 1,470.00 5,000.00 1,686.00 5,000.00 5,000.00 .00 450.290 Recruit/ Relocation 1,277.15 .00 .00 .00 .00 .00 .00 .00 450.300 Travel/ Per Diem 151.91 64.21 .00 3,000.00 .00 3,000.00 3,000.00 .00 450.320 Bad Debt Expense .00 45.48 .00 .00 .00 .00 .00 .00 450.327 Fines .00 20,013.18 .00 20,000.00 .00 .00 .00 .00 450.340 Telephone/Communications 1,080.42 604.68 625.63 600.00 962.73 1,000.00 1,000.00 .00 450.350 Electricity 21,280.32 22,816.67 20,536.39 27,500.00 19,713.75 27,500.00 27,500.00 .00 450.360 Fuel- Heating 24,814.08 23,398.96 29,216.56 27,500.00 25,584.97 30,000.00 30,000.00 .00 450.365 Fuel- Vehicle 19,182.99 16,975.43 26,297.42 25,000.00 21,890.39 27,500.00 27,500.00 .00 450.380 Snow Removal/ Sanding 3,735.00 4,938.00 8,407.40 10,000.00 4,548.28 10,000.00 10,000.00 .00 450.430 Maint & Repairs 43,847.92 25,431.89 32,751.11 50,000.00 39,758.26 50,000.00 50,000.00 .00 450.432 Baler Maint 25,027.29 12,294.94 59,838.88 50,000.00 51,517.80 50,000.00 50,000.00 .00 450.435 Maint Agreements 24,481.03 4,447.37 4,799.40 25,000.00 7,102.05 25,000.00 25,000.00 .00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 4 of 23 ^^n YJ m Z 0 n m 6 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Change from Ll to L2 Fund 530 - Solid Waste Disposal Fund 466.220 Auto Liability Insurance 1,823.00 1,823.00 1,823.00 2,000.00 1,823.00 2,000.00 EXPENSE .00 23,411.00 Equipment Totals $1,823.00 $1,823.00 $1,823.00 $2,000.00 $1,823.00 Department 731 - Waste Disposal $2,000.00 $0.00 ($24,093.25) Capital Outlay $68,750.00 $56,000.00 $56,000.00 $0.00 Sub -Department 701 - Landfill 470.100 Machinery/ Equipment >$5000 267,870.00 10,665.46 5,176.00 Support Goods & Services 50,693.81 500,000.00 500,000.00 .00 .00 Capital Outlay Totals $267,870.00 $10,665.46 450.440 Auto Maint & Repairs 674.14 4,202.80 997.81 7,500.00 536.92 7,500.00 7,500.00 .00 450.450 Contingencies .00 .00 .00 .00 .00 43,602.00 20,032.00 (23,570.00) 450.451 Licenses & Permits .00 .00 9,000.00 .00 9,745.00 10,000.00 10,000.00 .00 450.461 Safety Supplies 1,458.31 802.75 2,483.45 4,000.00 3,326.82 4,000.00 4,000.00 .00 450.496 Credit Card Fees .00 360.71 1,476.48 1,000.00 1,658.09 1,500.00 1,500.00 .00 450.510 Recycling Services 283,176.00 297,335.04 310,560.00 300,000.00 275,330.00 300,000.00 300,000.00 .00 450.540 Clothing Allowance 1,934.18 3,821.73 4,115.13 5,000.00 4,299.69 4,200.00 4,200.00 .00 450.541 Protective Equipment .00 .00 .00 2,500.00 .00 2,500.00 2,500.00 .00 Support Goods & Services Totals $573,801.15 $579,613.06 $629,136.61 $776,200.00 $572,753.13 $840,402.00 $816,832.00 ($23,570.00) Debt Service - Interest Equipment 476.105 Loan - Interest 466.220 Auto Liability Insurance 1,823.00 1,823.00 1,823.00 2,000.00 1,823.00 2,000.00 2,000.00 .00 23,411.00 Equipment Totals $1,823.00 $1,823.00 $1,823.00 $2,000.00 $1,823.00 $2,000.00 $2,000.00 $0.00 ($24,093.25) Capital Outlay $68,750.00 $56,000.00 $56,000.00 $0.00 Refunded Bond Uses 470.100 Machinery/ Equipment >$5000 267,870.00 10,665.46 5,176.00 600,000.00 50,693.81 500,000.00 500,000.00 .00 .00 Capital Outlay Totals $267,870.00 $10,665.46 $5,176.00 $600,000.00 $50,693.81 $500,000.00 $500,000.00 $0.00 $0.00 Depreciation 0.00 Operating Transfers Out 472.020 Depr -Buildings 42,055.07 42,055.08 42,054.72 42,055.00 .00 42,055.00 42,055.00 .00 472.030 Depr- Site Improvement 176,126.47 176,372.60 61,081.37 176,127.00 .00 176,127.00 176,127.00 .00 472.120 Depr-Machinery/ Equipment 62,301.93 78,448.99 66,454.78 62,302.00 .00 75,000.00 75,000.00 .00 149,000.00 Depreciation Totals $280,483.47 $296,876.67 $169,590.87 $280,484.00 $0.00 $293,182.00 $293,182.00 $0.00 Debt Service - Interest 476.105 Loan - Interest 15,058.00 11,152.00 14,630.00 13,500.00 13,500.00 12,000.00 12,000.00 .00 476.277 Revenue Bond 2011 Three -Interest 86,550.00 23,411.00 (38,723.25) 55,250.00 55,250.00 44,000.00 44,000.00 .00 Debt Service -Interest Totals $101,608.00 $34,563.00 ($24,093.25) $68,750.00 $68,750.00 $56,000.00 $56,000.00 $0.00 Refunded Bond Uses 493.140 Bond Issuance Costs .00 21,328.16 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $0.00 $21,328.16 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal 160,000.00 215,748.98 3,208,382.44 .00 .00 .00 .00 .00 Operating Transfers Out Totals $160,000.00 $215,748.98 $3,208,382.44 $0.00 $0.00 $0.00 $0.00 $0.00 Landfill Property Costs 450.395 Closure / Post -Closure 149,000.00 805,773.00 687,590.25 850,000.00 .00 .00 .00 .00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 5 of 23 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Landfill Property Costs Landfill Property Costs Totals $149,000.00 $805,773.00 $687,590.25 $850,000.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 701 - Landfill Totals $2,414,033.25 $3,050,911.52 $5,815,942.57 $4,019,043.00 $1,741,521.30 $3,195,347.00 $3,190,817.00 ($4,530.00) Run by Dora Cross on 05/30/2023 14:57:24 PM Page 6 of 23 y SUDS' BUKU U49S T Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budget Budget Worksheet Budget 2023 Actual Amount 2024 Level 1 2024 Level 2 Report Year 2024 Change from Ll to L2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Personnel Services 410.110 Salaries 168,286.41 187,028.59 202,784.32 200,433.00 173,541.28 211,555.00 216,331.00 4,776.00 410.120 Temporary Help 810.49 722.75 58.49 .00 140.46 .00 .00 .00 410.130 Overtime 6,436.03 3,782.63 4,682.10 8,000.00 3,209.30 6,337.00 6,337.00 .00 410.152 Cell Phone Stipend 1,765.00 2,663.74 2,586.00 3,048.00 2,563.00 3,042.00 3,042.00 .00 420.110 Unemployment Taxes 17.07 18.63 20.17 21.00 17.73 22.00 23.00 1.00 420.120 FICA Taxes 12,609.51 13,920.97 15,183.84 16,178.00 13,001.63 16,901.00 17,267.00 366.00 420.130 Group Insurance 62,795.79 65,493.20 66,613.75 73,920.00 55,646.94 73,260.00 71,253.00 (2,007.00) 420.140 Retirement 47,782.12 55,347.91 57,790.45 51,671.00 43,399.13 54,691.00 55,890.00 1,199.00 420.150 Workers Compensation 11,086.80 9,543.95 8,234.43 10,059.00 6,568.12 8,126.00 8,321.00 195.00 Personnel Services Totals $311,589.22 $338,522.37 $357,953.55 $363,330.00 $298,087.59 $373,934.00 $378,464.00 $4,530.00 Professional Services 430.130 Consultants 16,344.66 35,712.52 13,319.50 50,000.00 27,542.10 50,000.00 50,000.00 .00 430.140 Contracted Services 15,889.00 11,452.00 8,249.50 25,000.00 13,780.40 25,000.00 25,000.00 .00 430.144 Design Services .00 15,000.00 .00 20,000.00 .00 10,000.00 10,000.00 .00 430.164 Construction Services .00 .00 .00 80,000.00 .00 20,000.00 20,000.00 .00 430.166 Laboratory Services 46,022.66 23,570.96 32,428.61 70,000.00 31,678.29 70,000.00 70,000.00 .00 Profession/Services Totals $78,256.32 $85,735.48 $53,997.61 $245,000.00 $73,000.79 $175,000.00 $175,000.00 $0.00 Support Goods & Services 450.110 Operating Supplies 11,197.56 10,023.94 14,217.43 25,000.00 14,988.25 15,000.00 15,000.00 .00 450.111 Chemicals 11,340.00 97,113.03 68,492.66 125,000.00 .00 100,000.00 100,000.00 .00 450.120 Printing / Binding .00 .00 49.45 .00 208.15 100.00 100.00 .00 450.140 Dues/ Books/ Periodicals .00 375.00 .00 500.00 200.00 500.00 500.00 .00 450.170 Machinery/ Equipment <$5000 9,858.64 11,820.99 11,365.52 50,000.00 3,289.60 25,000.00 25,000.00 .00 450.180 Equipment Rental 22,160.00 .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 450.221 Property Insurance 1,753.00 2,170.00 2,632.00 2,600.00 2,914.00 3,000.00 3,000.00 .00 450.222 General Liablity Insurance Coverage 1,851.62 1,837.57 2,081.00 800.00 2,129.00 2,200.00 2,200.00 .00 450.224 Insurance Coverage Discounts (1,107.00) (1,157.00) (1,610.00) .00 (1,678.00) (1,000.00) (1,000.00) .00 450.230 Advertising / Hearings 211.69 .00 .00 500.00 .00 250.00 250.00 .00 450.270 Continuing Education 700.00 302.25 302.25 5,000.00 2,710.00 4,000.00 4,000.00 .00 450.290 Recruit/ Relocation 89.59 .00 83.58 .00 90.78 .00 .00 .00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 7 of 23 ^^n YJ m Z 0 n m 0 W �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 capital outlay 470.100 Machinery/ Equipment >$5000 112,233.72 4,730.00 12,352.04 75,000.00 69,716.59 75,000.00 75,000.00 .00 capital Outlay Totals $112,233.72 $4,730.00 $12,352.04 $75,000.00 $69,716.59 $75,000.00 $75,000.00 $0.00 Depreciation 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund .00 Depreciation Totals $119.60 $1,435.20 $1,435.20 $1,435.00 $0.00 EXPENSE $1,435.00 $0.00 Debt Service - Interest Department 731 - Waste Disposal 476.105 Loan -Interest 200,696.69 189,159.61 177,623.51 Sub -Department 702 - Leachate Plant 169,104.42 157,568.00 157,568.00 .00 Debt Service -Interest Totals $200,696.69 $189,159.61 Support Goods & Services $169,105.00 $169,104.42 $157,568.00 $157,568.00 $0.00 Operating Transfers Out 450.300 Travel/ Per Diem 22.56 59.83 .00 3,000.00 .00 3,000.00 3,000.00 .00 450.327 Fines .00 91,657.73 .00 .00 .00 .00 .00 .00 450.340 Telephone/Communications 1,067.06 1,038.92 1,063.65 1,200.00 432.31 1,200.00 1,200.00 .00 450.350 Electricity 77,922.65 81,411.14 80,435.63 85,000.00 70,923.30 85,000.00 85,000.00 .00 450.365 Fuel- Vehicle 1,685.50 941.68 1,870.97 2,000.00 1,749.76 2,000.00 2,000.00 .00 450.380 Snow Removal/ Sanding 3,180.00 470.00 1,305.00 7,500.00 2,150.00 4,500.00 4,500.00 .00 450.392 Septic Tank Disposal .00 .00 .00 3,000.00 .00 2,000.00 2,000.00 .00 450.430 Maint & Repairs 3,153.58 13,894.41 4,982.66 50,000.00 32,362.14 35,000.00 35,000.00 .00 450.434 Building Maint & Repairs .00 .00 .00 10,000.00 2,645.54 10,000.00 10,000.00 .00 450.440 Auto Maint & Repairs .00 .00 126.51 25,000.00 130.46 5,000.00 5,000.00 .00 450.451 Licenses & Permits .00 .00 .00 2,500.00 .00 2,500.00 2,500.00 .00 450.461 Safety Supplies 1,950.09 557.95 961.35 5,000.00 1,510.05 5,000.00 5,000.00 .00 450.540 Clothing Allowance 380.00 268.71 291.82 1,400.00 .00 1,400.00 1,400.00 .00 Support Goods & Services Totals $147,416.54 $312,786.15 $188,651.48 $415,000.00 $136,755.34 $315,650.00 $315,650.00 $0.00 Equipment 466.220 Auto Liability Insurance 756.00 756.00 756.00 756.00 756.00 750.00 750.00 .00 Equipment Totals $756.00 $756.00 $756.00 $756.00 $756.00 $750.00 $750.00 $0.00 capital outlay 470.100 Machinery/ Equipment >$5000 112,233.72 4,730.00 12,352.04 75,000.00 69,716.59 75,000.00 75,000.00 .00 capital Outlay Totals $112,233.72 $4,730.00 $12,352.04 $75,000.00 $69,716.59 $75,000.00 $75,000.00 $0.00 Depreciation 472.120 Depr-Machinery/ Equipment 119.60 1,435.20 1,435.20 1,435.00 .00 1,435.00 1,435.00 .00 Depreciation Totals $119.60 $1,435.20 $1,435.20 $1,435.00 $0.00 $1,435.00 $1,435.00 $0.00 Debt Service - Interest 476.105 Loan -Interest 200,696.69 189,159.61 177,623.51 169,105.00 169,104.42 157,568.00 157,568.00 .00 Debt Service -Interest Totals $200,696.69 $189,159.61 $177,623.51 $169,105.00 $169,104.42 $157,568.00 $157,568.00 $0.00 Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal .00 .00 2,500,000.00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $2,500,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 702 - Leachate Plant Totals $851,068.09 $933,124.81 $3,292,769.39 $1,269,626.00 $747,420.73 $1,099,337.00 $1,103,867.00 $4,530.00 Department 731 - Waste Disposal Totals $3,265,101.34 $3,984,036.33 $9,108,711.96 $5,288,669.00 $2,488,942.03 $4,294,684.00 $4,294,684.00 $0.00 EXPENSE TOTALS $3,265,101.34 $3,984,036.33 $9,108,711.96 $5,288,669.00 $2,488,942.03 $4,294,684.00 $4,294,684.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 8 of 23 W �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from -1 to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $4,403,680.46 $4,217,511.30 $3,760,279.17 $5,288,669.00 $3,313,845.72 $4,294,684.00 $4,294,684.00 $0.00 EXPENSE TOTALS $3,265,101.34 $3,984,036.33 $9,108,711.96 $5,288,669.00 $2,488,942.03 $4,294,684.00 $4,294,684.00 $0.00 Fund 530 - Solid Waste Disposal Fund Totals $1,138,579.12 $233,474.97 ($5,348,432.79) $0.00 $824,903.69 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 9 of 23 v 0 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 10 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 540 - Hospital Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 41,831.86 54,659.95 22,301.28 .00 106,794.62 85,000.00 85,000.00 .00 361.107 Lease Interest - (GASB 87) .00 .00 334,293.48 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value 8,221.10 (75,514.27) (169,632.25) .00 (49,420.54) .00 .00 .00 Interest Earnings Totals $50,052.96 ($20,854.32) $186,962.51 $0.00 $57,374.08 $85,000.00 $85,000.00 $0.00 Rents & Royalties 363.950 GASB 87 Lease Adjustment .00 .00 (213,464.04) .00 .00 .00 .00 .00 Rents & Royalties Totals $0.00 $0.00 ($213,464.04) $0.00 $0.00 $0.00 $0.00 $0.00 Miscellaneous - Classified 380.916 Providence Lease 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,268,916.00 1,384,272.00 1,384,272.00 .00 Miscellaneous - Classified Totals $1,384,272.00 $1,384,272.00 $1,384,272.00 $1,384,272.00 $1,268,916.00 $1,384,272.00 $1,384,272.00 $0.00 Department 000 - Fund Revenues Totals $1,434,324.96 $1,363,417.68 $1,357,770.47 $1,384,272.00 $1,326,290.08 $1,469,272.00 $1,469,272.00 $0.00 REVENUE TOTALS $1,434,324.96 $1,363,417.68 $1,357,770.47 $1,384,272.00 $1,326,290.08 $1,469,272.00 $1,469,272.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 10 of 23 Iv OD C7 O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Depreciation 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 540 - Hospital Fund 298,217.27 298,463.00 .00 298,217.00 298,217.00 .00 472.120 Depr-Machinery / Equipment 1,255.23 3,772.10 EXPENSE 1,255.00 .00 3,772.00 3,772.00 .00 Depreciation Totals $1,062,321.03 $1,063,337.91 $1,060,093.16 Department 740 - Hospital Enterprise Fund $0.00 $1,060,092.00 $1,060,092.00 $0.00 Personnel Services 410.110 Salaries 28,820.33 (9,837.31) 9,622.63 .00 2,205.76 .00 .00 .00 410.120 Temporary Help 2,165.28 (1,336.90) .00 .00 .00 .00 .00 .00 410.130 Overtime 1,156.05 (982.53) .00 .00 .00 .00 .00 .00 410.140 Allocated Salaries 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 .00 420.110 Unemployment Taxes 2.98 (1.07) .98 .00 .23 .00 .00 .00 420.120 FICA Taxes 2,397.06 (902.92) 723.90 .00 166.67 .00 .00 .00 420.130 Group Insurance 7,685.41 (3,780.61) 1,772.28 .00 335.16 .00 .00 .00 420.140 Retirement 6,527.87 (2,353.40) 2,103.99 .00 493.49 .00 .00 .00 420.150 Workers Compensation 2,180.46 (837.08) 347.12 .00 63.59 .00 .00 .00 Personnel Services Totals $91,254.44 $20,287.18 $54,889.90 $40,319.00 $43,583.90 $40,319.00 $40,319.00 $0.00 Professional Services 430.140 Contracted Services 5,759.50 (5,717.50) .00 .00 .00 .00 .00 .00 Professional Services Totals $5,759.50 ($5,717.50) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.120 Printing / Binding 3.89 .00 .00 .00 .00 .00 .00 .00 450.170 Machinery/ Equipment <$5000 4,921.46 (4,921.46) .00 .00 .00 .00 .00 .00 450.220 Insurance & Bonding (66.00) .00 .00 .00 .00 .00 .00 .00 450.350 Electricity 29.62 .00 .00 .00 .00 .00 .00 .00 450.360 Fuel- Heating 17.30 .00 .00 .00 .00 .00 .00 .00 450.370 Water & Sewer 72.29 .00 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 165,211.47 (12,160.17) 600.00 .00 .00 .00 .00 .00 450.436 R&R Repairs and Maintenance 420.00 .00 .00 .00 265.43 .00 .00 .00 450.450 Contingencies .00 .00 .00 281,632.00 .00 368,861.00 368,861.00 .00 Support Goods & Services Totals $170,610.03 ($17,081.63) $600.00 $281,632.00 $265.43 $368,861.00 $368,861.00 $0.00 Capital Projects 452.110 Administration 30.72 .00 .00 .00 .00 .00 .00 .00 Capital Projects Totals $30.72 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Depreciation 472.020 Depr -Buildings 762,603.77 761,103.78 758,103.77 762,603.00 .00 758,103.00 758,103.00 .00 472.030 Depr- Site Improvement 298,462.03 298,462.03 298,217.27 298,463.00 .00 298,217.00 298,217.00 .00 472.120 Depr-Machinery / Equipment 1,255.23 3,772.10 3,772.12 1,255.00 .00 3,772.00 3,772.00 .00 Depreciation Totals $1,062,321.03 $1,063,337.91 $1,060,093.16 $1,062,321.00 $0.00 $1,060,092.00 $1,060,092.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 11 of 23 W n Z' W Z3 n m Z O �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Operating Transfers Out 494.445 Capital Projects - Long Term Care .00 85,000.00 .00 .00 .00 .00 .00 .00 494.495 Capital Projects -Hospital 450,000.00 2,565,000.00 140,000.00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $450,000.00 $2,650,000.00 $140,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 740 - Hospital Enterprise Fund Totals $1,779,975.72 $3,710,825.96 $1,255,583.06 $1,384,272.00 $43,849.33 $1,469,272.00 $1,469,272.00 $0.00 EXPENSE TOTALS $1,779,975.72 $3,710,825.96 $1,255,583.06 $1,384,272.00 $43,849.33 $1,469,272.00 $1,469,272.00 $0.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $1,434,324.96 $1,363,417.68 $1,357,770.47 $1,384,272.00 $1,326,290.08 $1,469,272.00 $1,469,272.00 $0.00 EXPENSE TOTALS $1,779,975.72 $3,710,825.96 $1,255,583.06 $1,384,272.00 $43,849.33 $1,469,272.00 $1,469,272.00 $0.00 Fund 540 - Hospital Fund Totals ($345,650.76) ($2,347,408.28) $102,187.41 $0.00 $1,282,440.75 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 12 of 23 v 0 (10 0 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 13 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 545 - Long Term Care Center REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 83,283.26 42,628.89 34,419.34 .00 89,643.17 70,000.00 70,000.00 .00 361.107 Lease Interest - (GASB 87) .00 .00 464,106.38 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value 11,868.23 (34,468.00) (196,299.48) .00 (33,508.51) .00 .00 .00 Interest Earnings Totals $95,151.49 $8,160.89 $302,226.24 $0.00 $56,134.66 $70,000.00 $70,000.00 $0.00 Rents & Royalties 363.950 GASB 87 Lease Adjustment .00 .00 (278,440.56) .00 .00 .00 .00 .00 380.918 LTC Lease 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 956,659.00 1,043,628.00 1,043,628.00 .00 Rents& Royalties Totals $1,043,628.00 $1,043,628.00 $765,187.44 $1,043,628.00 $956,659.00 $1,043,628.00 $1,043,628.00 $0.00 Proceeds of Long Term Debt 393.600 Premium on Bonds 57,804.47 57,804.50 .00 52,302.00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $57,804.47 $57,804.50 $0.00 $52,302.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,196,583.96 $1,109,593.39 $1,067,413.68 $1,095,930.00 $1,012,793.66 $1,113,628.00 $1,113,628.00 $0.00 REVENUE TOTALS $1,196,583.96 $1,109,593.39 $1,067,413.68 $1,095,930.00 $1,012,793.66 $1,113,628.00 $1,113,628.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 13 of 23 v 0 O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 14 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 545 - Long Term Care Center EXPENSE Department 742 - Elder Care Professional Services 430.140 Contracted Services .00 .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 Professional Services Totals $0.00 $0.00 $0.00 $10,000.00 $0.00 $10,000.00 $10,000.00 $0.00 Legal Services 431.120 Legal Fees .00 520.00 1,972.00 .00 800.00 2,500.00 2,500.00 .00 Legal Services Totals $0.00 $520.00 $1,972.00 $0.00 $800.00 $2,500.00 $2,500.00 $0.00 Support Goods & Services 450.221 Property Insurance 29,519.00 36,288.00 44,079.00 32,000.00 48,732.00 50,000.00 50,000.00 .00 450.222 General Liablity Insurance Coverage 1,490.25 1,446.46 1,236.00 1,000.00 1,456.00 1,500.00 1,500.00 .00 450.224 Insurance Coverage Discounts (7,869.00) (9,141.00) (12,660.00) .00 (14,514.00) (14,000.00) (14,000.00) .00 450.450 Contingencies .00 .00 .00 504,497.00 .00 427,064.00 427,064.00 .00 Support Goods & Services Totals $23,140.25 $28,593.46 $32,655.00 $537,497.00 $35,674.00 $464,564.00 $464,564.00 $0.00 Depreciation 472.020 Depr -Buildings 518,932.87 518,932.87 518,932.87 518,933.00 .00 518,933.00 518,933.00 .00 Depreciation Totals $518,932.87 $518,932.87 $518,932.87 $518,933.00 $0.00 $518,933.00 $518,933.00 $0.00 Debt Service - Interest 476.244 Revenue Bond 20138 -Interest 461,421.00 422,180.00 (30,055.65) 29,500.00 7,442.13 117,631.00 117,631.00 .00 Debt Service -Interest Totals $461,421.00 $422,180.00 ($30,055.65) $29,500.00 $7,442.13 $117,631.00 $117,631.00 $0.00 Refunded Bond Uses 493.140 Bond Issuance Costs .00 52,545.90 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $0.00 $52,545.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 742 - Elder Care Totals $1,003,494.12 $1,022,772.23 $523,504.22 $1,095,930.00 $43,916.13 $1,113,628.00 $1,113,628.00 $0.00 EXPENSE TOTALS $1,003,494.12 $1,022,772.23 $523,504.22 $1,095,930.00 $43,916.13 $1,113,628.00 $1,113,628.00 $0.00 Fund 545 -Long Term Care Center Totals REVENUE TOTALS $1,196,583.96 $1,109,593.39 $1,067,413.68 $1,095,930.00 $1,012,793.66 $1,113,628.00 $1,113,628.00 $0.00 EXPENSE TOTALS $1,003,494.12 $1,022,772.23 $523,504.22 $1,095,930.00 $43,916.13 $1,113,628.00 $1,113,628.00 $0.00 Fund 545 -Long Term Care Center Totals $193,089.84 $86,821.16 $543,909.46 $0.00 $968,877.53 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 14 of 23 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Interest Earnings 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 555 - KFRC 46,951.20 42,597.87 38,089.73 33,421.00 30,905.64 28,586.00 28,586.00 .00 REVENUE .00 .00 346,070.46 .00 .00 .00 .00 .00 Department 000 - Fund Revenues 7,886.64 (30,201.90) (137,554.75) .00 (27,609.56) .00 .00 .00 Federal Grants $105,080.61 $49,486.63 $270,344.26 $33,421.00 $52,850.88 $28,586.00 $28,586.00 $0.00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 1,257.42 5,852.04 .00 .00 .00 .00 .00 .00 Federal Grants Totals $1,257.42 $5,852.04 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues .00 (179,286.05) .00 .00 .00 .00 .00 335.190 PERS on Behalf Payment (4,534.71) 8,940.89 (7,179.95) 4,200.00 4,331.82 3,015.00 3,015.00 .00 State Shared Revenues Totals ($4,534.71) $8,940.89 ($7,179.95) $4,200.00 $4,331.82 $3,015.00 $3,015.00 $0.00 Interest Earnings & Royalties 361.100 Interest Earnings 50,242.77 37,090.66 23,738.82 .00 49,554.80 .00 .00 .00 361.104 Loan Interest 46,951.20 42,597.87 38,089.73 33,421.00 30,905.64 28,586.00 28,586.00 .00 361.107 Lease Interest- (GASB 87) .00 .00 346,070.46 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value 7,886.64 (30,201.90) (137,554.75) .00 (27,609.56) .00 .00 .00 Interest Earnings Totals $105,080.61 $49,486.63 $270,344.26 $33,421.00 $52,850.88 $28,586.00 $28,586.00 $0.00 Rents & Royalties 363.300 NOAA Lease (through GSA) 699,427.68 381,302.40 638,832.00 602,472.00 585,596.00 602,472.00 602,472.00 .00 363.303 Natural Resources Conservation (through GSA) 24,432.72 25,058.96 26,311.64 26,311.00 24,118.82 26,311.00 26,311.00 .00 363.304 NOAA COVID-19 Revenue (through GSA) .00 9,051.74 3,870.40 .00 .00 .00 .00 .00 363.320 Fish & Game Lease 45,396.00 60,940.50 61,628.00 62,178.00 62,178.00 62,178.00 62,178.00 .00 363.340 KFRC Reception Revenue 438.70 282.80 .00 .00 938.50 500.00 500.00 .00 363.350 Kodiak Regional Aquaculture Association 17,347.66 18,924.72 18,924.72 18,924.00 15,770.60 18,924.00 18,924.00 .00 363.950 GASB 87 Lease Adjustment .00 .00 (179,286.05) .00 .00 .00 .00 .00 Rents & Royalties Totals $787,042.76 $495,561.12 $570,280.71 $709,885.00 $688,601.92 $710,385.00 $710,385.00 $0.00 Miscellaneous - Classified 380.170 Other .00 12,950.00 .00 .00 .00 .00 .00 .00 380.294 Contributions 251.94 25.00 .00 .00 16.00 .00 .00 .00 Miscellaneous - Classified Totals $251.94 $12,975.00 $0.00 $0.00 $16.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 2,616,176.00 .00 831,409.00 833,315.00 1,906.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $2,616,176.00 $0.00 $831,409.00 $833,315.00 $1,906.00 Operating Transfers In 391.277 Tourism Development 45,000.00 .00 .00 .00 .00 .00 .00 .00 391.426 Capital Projects - KFRC .00 .00 28,955.00 .00 .00 .00 .00 .00 Operating Transfers In Totals $45,000.00 $0.00 $28,955.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $934,098.02 $572,815.68 $862,400.02 $3,363,682.00 $745,800.62 $1,573,395.00 $1,575,301.00 $1,906.00 REVENUE TOTALS $934,098.02 $572,815.68 $862,400.02 $3,363,682.00 $745,800.62 $1,573,395.00 $1,575,301.00 $1,906.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 15 of 23 Sy OD N O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 16 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Personnel Services 410.110 Salaries 148,214.51 127,089.14 118,019.42 144,369.00 135,353.73 108,067.00 110,195.00 2,128.00 410.120 Temporary Help 5,456.27 8,797.53 985.96 6,552.00 3,125.90 5,478.00 5,478.00 .00 410.130 Overtime 3,407.11 2,678.53 1,794.07 5,000.00 1,272.35 .00 .00 .00 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 .00 410.152 Cell Phone Stipend 1,200.00 1,200.00 1,360.00 1,920.00 1,900.00 1,920.00 1,920.00 .00 420.110 Unemployment Taxes 282.50 11.91 12.01 16.00 11.01 12.00 12.00 .00 420.120 FICA Taxes 11,491.22 9,697.69 9,190.87 12,075.00 10,623.39 8,833.00 8,996.00 163.00 420.130 Group Insurance 46,535.84 35,980.73 31,299.08 42,240.00 31,374.62 35,964.00 34,979.00 (985.00) 420.140 Retirement 42,331.03 39,089.31 35,832.55 37,029.00 27,775.34 27,125.00 27,659.00 534.00 420.150 Workers Compensation 10,110.32 8,203.28 6,214.31 8,981.00 4,704.12 4,213.00 4,279.00 66.00 Personnel Services Totals $293,028.80 $256,748.12 $228,708.27 $282,182.00 $240,140.46 $215,612.00 $217,518.00 $1,906.00 Employee Benefits 420.145 OPEB & Pension Expense (55,260.00) (64,043.00) (56,674.00) .00 .00 .00 .00 .00 Employee Benefits Totals ($55,260.00) ($64,043.00) ($56,674.00) $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 403.86 196.89 101.46 300.00 35.55 300.00 300.00 .00 450.110 Operating Supplies 1,615.83 317.58 156.00 2,000.00 405.87 2,000.00 2,000.00 .00 450.119 COVID-19 Expenditures 113.34 13,281.02 .00 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 .00 .00 5,000.00 .00 500.00 500.00 .00 450.220 Insurance & Bonding (217.00) .00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 (7,044.00) .00 (8,815.00) .00 .00 .00 450.270 Continuing Education 500.00 147.25 289.75 2,000.00 .00 2,000.00 2,000.00 .00 450.300 Travel/ Per Diem 9.24 11.29 .00 1,000.00 .00 1,000.00 1,000.00 .00 450.340 Telephone/Communications 1,655.23 1,896.29 1,785.34 1,800.00 1,605.35 1,800.00 1,800.00 .00 450.365 Fuel- Vehicle 1,130.70 785.16 1,985.67 1,200.00 2,215.18 2,000.00 2,000.00 .00 450.435 Maint Agreements 6,762.66 8,276.92 9,937.87 60,000.00 10,404.78 25,000.00 25,000.00 .00 450.440 Auto Maint & Repairs 33.48 140.98 130.98 3,000.00 2,625.32 3,000.00 3,000.00 .00 450.451 Licenses & Permits .00 .00 .00 .00 10.00 .00 .00 .00 450.461 Safety Supplies 699.02 281.50 806.26 5,000.00 272.63 3,000.00 3,000.00 .00 450.540 Clothing Allowance 471.60 579.38 532.09 700.00 1,391.47 700.00 700.00 .00 Support Goods & Services Totals $13,177.96 $25,914.26 $8,681.42 $82,000.00 $10,151.15 $41,300.00 $41,300.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 16 of 23 v v W O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 17 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 555 - KFRC 75,000.00 75,000.00 .00 480.140 Aquarium Cleaning .00 .00 EXPENSE 2,000.00 25.72 .00 .00 .00 Cleaning/Janitor/Etc Totals $53,843.77 Department 758 - Research Facility $45,900.19 $77,000.00 $37,904.03 $75,000.00 $75,000.00 $0.00 Heating Depreciation 472.020 Depr -Buildings 594,680.33 594,680.34 594,680.33 595,000.00 .00 595,000.00 595,000.00 .00 472.030 Depr- Site Improvement 67,729.04 67,729.12 69,895.69 102,000.00 .00 102,000.00 102,000.00 .00 472.120 Depr-Machinery/ Equipment .00 2,617.38 31,408.61 .00 .00 .00 .00 .00 Depreciation Totals $662,409.37 $665,026.84 $695,984.63 $697,000.00 $0.00 $697,000.00 $697,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 17 of 23 Cleaning /Janitor/ Etc 480.130 Contracted Services 53,843.77 59,815.47 45,900.19 75,000.00 37,878.31 75,000.00 75,000.00 .00 480.140 Aquarium Cleaning .00 .00 .00 2,000.00 25.72 .00 .00 .00 Cleaning/Janitor/Etc Totals $53,843.77 $59,815.47 $45,900.19 $77,000.00 $37,904.03 $75,000.00 $75,000.00 $0.00 Heating 481.120 Fuel 57,844.31 9,005.66 17,641.10 25,000.00 103,695.63 25,000.00 25,000.00 .00 481.130 System Maint & Repair 4,747.54 672.19 3,498.54 85,000.00 3,771.99 25,000.00 25,000.00 .00 Heating Totals $62,591.85 $9,677.85 $21,139.64 $110,000.00 $107,467.62 $50,000.00 $50,000.00 $0.00 Electrical 482.110 Electrical- Light & Power 124,346.55 155,111.58 206,890.96 200,000.00 104,639.25 200,000.00 200,000.00 .00 482.120 Replacement Parts .00 1,541.75 .00 15,000.00 2,356.38 15,000.00 15,000.00 .00 482.140 System Maint & Repair 4,083.86 3,387.05 4,112.62 100,000.00 1,483.14 25,000.00 25,000.00 .00 Electrical Totals $128,430.41 $160,040.38 $211,003.58 $315,000.00 $108,478.77 $240,000.00 $240,000.00 $0.00 Plumbing 483.110 Water 24,443.76 19,663.38 25,029.97 30,000.00 36,825.88 60,000.00 60,000.00 .00 483.120 Supplies .00 .00 .00 3,000.00 .00 3,000.00 3,000.00 .00 483.130 System Maint & Repair 8,636.28 2,577.29 4,276.42 75,000.00 20,431.23 25,000.00 25,000.00 .00 483.140 Sea Water Pump Repairs 12,969.01 4,736.76 27,560.20 10,000.00 17,498.30 10,000.00 10,000.00 .00 Plumbing Totals $46,049.05 $26,977.43 $56,866.59 $118,000.00 $74,755.41 $98,000.00 $98,000.00 $0.00 Air Conditioning 484.110 Utilities - Ventilate 3,250.00 .00 3,950.00 5,000.00 .00 5,000.00 5,000.00 .00 484.120 System Maint & Repair 41.21 233.31 422.00 25,000.00 2,080.26 10,000.00 10,000.00 .00 Air Conditioning Totals $3,291.21 $233.31 $4,372.00 $30,000.00 $2,080.26 $15,000.00 $15,000.00 $0.00 Elevators 485.120 System Maint & Repair 900.00 16,948.91 1,904.76 10,000.00 1,425.75 10,000.00 10,000.00 .00 Elevators Totals $900.00 $16,948.91 $1,904.76 $10,000.00 $1,425.75 $10,000.00 $10,000.00 $0.00 Miscellaneous 486.140 Lawn / Landscape Maint .00 32.85 .00 10,000.00 .00 5,000.00 5,000.00 .00 486.150 Other 158.27 107.00 .00 .00 4,417.59 .00 .00 .00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 17 of 23 �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 18 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Miscellaneous 486.160 100% Non -NOAH Expenses .00 .00 .00 .00 16,415.88 .00 .00 .00 486.170 Machinery/ Equipment .00 .00 1,391.51 25,000.00 2,299.99 20,000.00 20,000.00 .00 486.220 Insurance & Bonding 12,525.62 14,370.58 24,572.00 25,500.00 30,483.00 30,483.00 30,483.00 .00 486.340 Telephone/Communications 7,166.96 6,231.80 6,489.16 8,000.00 5,443.75 7,000.00 7,000.00 .00 486.380 Snow Removal/ Disposal 10,546.00 6,860.00 15,375.50 15,000.00 11,097.50 15,000.00 15,000.00 .00 486.390 Refuse Collection 8,098.80 7,289.06 7,092.92 9,000.00 6,454.40 9,000.00 9,000.00 .00 486.430 Maint & Repairs 4,245.78 12,801.60 4,152.87 15,000.00 6,041.37 10,000.00 10,000.00 .00 486.436 R&R Repair and Maintenance 80,051.59 31,524.15 .00 .00 .00 .00 .00 .00 486.451 Licenses & Permits (KRFC) .00 .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 Miscellaneous Totals $122,793.02 $79,217.04 $59,073.96 $117,500.00 $82,653.48 $106,483.00 $106,483.00 $0.00 Building Repairs 487.430 Building Maint & Repairs 3,685.07 240.80 1,941.29 25,000.00 2,207.31 25,000.00 25,000.00 .00 Building Repairs Totals $3,685.07 $240.80 $1,941.29 $25,000.00 $2,207.31 $25,000.00 $25,000.00 $0.00 Operating Transfers Out 494.276 Facilities Fund .00 .00 .00 1,500,000.00 .00 .00 .00 .00 494.426 Capital Projects- KFRC 210,000.00 364,086.07 .00 .00 .00 .00 .00 .00 494.428 Capital Projects - (KFRC) .00 120,000.00 250,000.00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $210,000.00 $484,086.07 $250,000.00 $1,500,000.00 $0.00 $0.00 $0.00 $0.00 Department 758 - Research Facility Totals $1,544,940.51 $1,720,883.48 $1,528,902.33 $3,363,682.00 $667,264.24 $1,573,395.00 $1,575,301.00 $1,906.00 EXPENSE TOTALS $1,544,940.51 $1,720,883.48 $1,528,902.33 $3,363,682.00 $667,264.24 $1,573,395.00 $1,575,301.00 $1,906.00 Fund 555 - KFRC Totals REVENUE TOTALS $934,098.02 $572,815.68 $862,400.02 $3,363,682.00 $745,800.62 $1,573,395.00 $1,575,301.00 $1,906.00 EXPENSE TOTALS $1,544,940.51 $1,720,883.48 $1,528,902.33 $3,363,682.00 $667,264.24 $1,573,395.00 $1,575,301.00 $1,906.00 Fund 555 - KFRC Totals ($610,842.49) ($1,148,067.80) ($666,502.31) $0.00 $78,536.38 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 18 of 23 W �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Department 000 - Fund Revenues Totals $49,842.93 $70,549.03 $81,569.01 $118,706.00 $89,028.72 $118,285.00 $118,285.00 $0.00 REVENUE TOTALS $49,842.93 $70,549.03 $81,569.01 $118,706.00 $89,028.72 $118,285.00 $118,285.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 19 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 556 -Research Court Apartments REVENUE Department 000 - Fund Revenues State Shared Revenues 335.190 PERS on Behalf Payment .00 .00 .00 220.00 .00 .00 .00 .00 State Shared Revenues Totals $0.00 $0.00 $0.00 $220.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 256.96 465.97 827.61 .00 2,568.76 2,400.00 2,400.00 .00 361.300 Change in Fair Market Value 25.91 (377.94) (4,976.52) .00 (642.70) .00 .00 .00 Interest Earnings Totals $282.87 $88.03 ($4,148.91) $0.00 $1,926.06 $2,400.00 $2,400.00 $0.00 Rents & Royalties 363.321 Apartment Rent 49,560.06 70,261.00 85,517.92 91,200.00 87,102.66 91,830.00 91,830.00 .00 Rents & Royalties Totals $49,560.06 $70,261.00 $85,517.92 $91,200.00 $87,102.66 $91,830.00 $91,830.00 $0.00 Miscellaneous - Classified 380.170 Other .00 200.00 200.00 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $200.00 $200.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 27,286.00 .00 24,055.00 24,055.00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $27,286.00 $0.00 $24,055.00 $24,055.00 $0.00 Department 000 - Fund Revenues Totals $49,842.93 $70,549.03 $81,569.01 $118,706.00 $89,028.72 $118,285.00 $118,285.00 $0.00 REVENUE TOTALS $49,842.93 $70,549.03 $81,569.01 $118,706.00 $89,028.72 $118,285.00 $118,285.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 19 of 23 v O 00 �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 20 of 23 Heating 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description 481.120 Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 556 -Research Court Apartments .00 481.130 System Maint & Repair 344.64 .00 .00 10,000.00 259.60 EXPENSE 5,000.00 .00 Heating Totals $5,033.25 $5,467.42 $12,579.20 $20,000.00 Department 759 -Apartments $20,000.00 $20,000.00 $0.00 Electrical Personnel Services 482.110 Electrical - Light & Power 4,643.14 5,692.20 5,708.56 410.110 Salaries 4,555.42 5,981.46 6,405.37 5,011.06 7,377.00 3,337.02 7,530.00 7,530.00 .00 410.120 Temporary Help 500.00 108.62 211.58 .00 2,184.00 114.12 .00 .00 .00 410.130 Overtime .00 .00 189.86 368.57 .00 500.00 71.45 .00 .00 .00 420.110 Unemployment Taxes $5,692.20 .62 .67 3.56 1.00 .38 1.00 1.00 .00 420.120 FICA Taxes 457.84 515.43 369.95 770.00 263.37 576.00 576.00 .00 420.130 Group Insurance 1,837.76 2,041.25 1,132.89 2,640.00 1,105.45 3,463.00 3,463.00 .00 420.140 Retirement 1,346.94 1,476.37 1,104.30 1,953.00 751.02 1,890.00 1,890.00 .00 420.150 Workers Compensation 493.80 390.18 213.52 514.00 146.92 238.00 238.00 .00 Personnel Services Totals $10,416.90 $11,409.42 $7,835.28 $15,939.00 $5,789.73 $13,698.00 $13,698.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 60.00 .00 .00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $60.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance .00 .00 3,696.00 4,000.00 .00 4,000.00 4,000.00 .00 450.222 General Liablity Insurance Coverage .00 .00 118.00 .00 .00 120.00 120.00 .00 450.224 Insurance Coverage Discounts (742.00) .00 (1,061.00) .00 (1,392.00) (1,000.00) (1,000.00) .00 450.340 Telephone/Communications 1,136.48 1,377.55 1,266.58 1,200.00 1,173.04 1,200.00 1,200.00 .00 Support Goods & Services Totals $394.48 $1,377.55 $4,019.58 $5,200.00 ($218.96) $4,320.00 $4,320.00 $0.00 Depreciation 472.030 Depr- Site Improvement 34,066.60 34,066.62 34,066.61 34,067.00 .00 34,067.00 34,067.00 .00 Depreciation Totals $34,066.60 $34,066.62 $34,066.61 $34,067.00 $0.00 $34,067.00 $34,067.00 $0.00 Cleaning /Janitor/ Etc 480.130 Contracted Services 4,037.04 8,072.04 3,666.29 15,000.00 2,854.70 10,000.00 10,000.00 .00 Cleaning/Janitor/Etc Totals $4,037.04 $8,072.04 $3,666.29 $15,000.00 $2,854.70 $10,000.00 $10,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 20 of 23 Heating 481.120 Fuel 4,688.61 5,467.42 12,579.20 10,000.00 10,735.32 15,000.00 15,000.00 .00 481.130 System Maint & Repair 344.64 .00 .00 10,000.00 259.60 5,000.00 5,000.00 .00 Heating Totals $5,033.25 $5,467.42 $12,579.20 $20,000.00 $10,994.92 $20,000.00 $20,000.00 $0.00 Electrical 482.110 Electrical - Light & Power 4,643.14 5,692.20 5,708.56 7,500.00 4,555.42 7,500.00 7,500.00 .00 482.120 Replacement Parts 91.42 .00 .00 500.00 .00 1,000.00 1,000.00 .00 482.140 System Maint & Repair .00 .00 .00 2,500.00 67.12 2,500.00 2,500.00 .00 Electrical Totals $4,734.56 $5,692.20 $5,708.56 $10,500.00 $4,622.54 $11,000.00 $11,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 20 of 23 v O 00 �y K'a-DrAK- ISLAIVV - BUKU U49S T Budget Worksheet Report Budget Year 2024 Building Repairs 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 556 -Research Court Apartments $249.21 $0.00 $0.00 $5,000.00 $332.73 $5,000.00 $5,000.00 $0.00 EXPENSE $74,825.76 $77,484.85 $82,580.50 $118,706.00 $37,183.78 $118,285.00 $118,285.00 $0.00 Department 759 -Apartments $74,825.76 $77,484.85 $82,580.50 $118,706.00 $37,183.78 $118,285.00 $118,285.00 $0.00 Plumbing 483.110 Water 9,937.59 7,035.65 7,995.17 10,000.00 6,929.24 12,000.00 12,000.00 .00 483.120 Supplies 919.79 28.42 182.75 500.00 .00 1,000.00 1,000.00 .00 483.130 System Maint & Repair 231.84 47.97 257.98 2,500.00 473.51 2,500.00 2,500.00 .00 Plumbing Totals $11,089.22 $7,112.04 $8,435.90 $13,000.00 $7,402.75 $15,500.00 $15,500.00 $0.00 Miscellaneous 486.150 Other 1,822.74 1,960.79 1,708.78 .00 591.37 700.00 700.00 .00 486.170 Machinery/ Equipment .00 .00 2,999.98 .00 .00 3,000.00 3,000.00 .00 486.220 Insurance & Bonding 2,923.76 2,250.47 (3.86) .00 4,814.00 .00 .00 .00 486.430 Maint & Repairs 58.00 76.30 1,504.18 .00 .00 1,000.00 1,000.00 .00 Miscellaneous Totals $4,804.50 $4,287.56 $6,209.08 $0.00 $5,405.37 $4,700.00 $4,700.00 $0.00 Building Repairs 487.430 Building Maint & Repairs 249.21 .00 .00 5,000.00 332.73 5,000.00 5,000.00 .00 Building Repairs Totals $249.21 $0.00 $0.00 $5,000.00 $332.73 $5,000.00 $5,000.00 $0.00 Department 759 - Apartments Totals $74,825.76 $77,484.85 $82,580.50 $118,706.00 $37,183.78 $118,285.00 $118,285.00 $0.00 EXPENSE TOTALS $74,825.76 $77,484.85 $82,580.50 $118,706.00 $37,183.78 $118,285.00 $118,285.00 $0.00 Fund 556 - Research Court Apartments Totals REVENUE TOTALS $49,842.93 $70,549.03 $81,569.01 $118,706.00 $89,028.72 $118,285.00 $118,285.00 $0.00 EXPENSE TOTALS $74,825.76 $77,484.85 $82,580.50 $118,706.00 $37,183.78 $118,285.00 $118,285.00 $0.00 Fund 556 - Research Court Apartments Totals ($24,982.83) ($6,935.82) ($1,011.49) $0.00 $51,844.94 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 21 of 23 W �y K'a-DrAK- ISLAIVV BUKU U49S T Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 22 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 380.215 Customer Charges 295,447.17 301,032.17 301,289.17 295,000.00 260,037.73 300,000.00 300,000.00 .00 Miscellaneous - Classified Totals $295,447.17 $301,032.17 $301,289.17 $295,000.00 $260,037.73 $300,000.00 $300,000.00 $0.00 Department 000 - Fund Revenues Totals $295,447.17 $301,032.17 $301,289.17 $295,000.00 $260,037.73 $300,000.00 $300,000.00 $0.00 REVENUE TOTALS $295,447.17 $301,032.17 $301,289.17 $295,000.00 $260,037.73 $300,000.00 $300,000.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 22 of 23 W s? Z' W Z3 n m Z O �y K'a-DrAK- ISLAIVV - BUKU U49S Budget Worksheet Report Budget Year 2024 Department 760 - NIRF or 911 Service Totals $295,464.75 $301,032.17 $301,237.17 $295,000.00 $205,620.66 $300,000.00 $300,000.00 $0.00 EXPENSE TOTALS $295,464.75 $301,032.17 $301,237.17 $295,000.00 $205,620.66 $300,000.00 $300,000.00 $0.00 Fund 560 - 911 Service Totals REVENUE TOTALS 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual $300,000.00 $300,000.00 Change from Ll to Account Account Description Amount Amount Amount Budget Amount 2024 Level 1 2024 Level 2 L2 Fund 560 - 911 Service ($17.58) $0.00 $52.00 $0.00 $54,417.07 $0.00 $0.00 $0.00 EXPENSE Department 760 - NIRF or 911 Service $8,313,977.50 $7,634,919.25 $7,430,721.52 $11,546,259.00 $6,747,796.53 $8,869,264.00 $8,871,170.00 $1,906.00 Personnel Services $7,963,802.20 $10,817,035.02 $12,800,519.24 $11,546,259.00 $3,486,776.17 $8,869,264.00 $8,871,170.00 $1,906.00 410.140 Allocated Salaries 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 .00 Personnel Services Totals $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $0.00 Contracted Services 444.115 Telephone Services 293,657.61 299,204.65 299,460.17 293,200.00 203,788.66 298,500.00 298,500.00 .00 Contracted Services Totals $293,657.61 $299,204.65 $299,460.17 $293,200.00 $203,788.66 $298,500.00 $298,500.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 411.14 440.52 404.00 300.00 467.00 .00 .00 .00 450.224 Insurance Coverage Discounts (104.00) (113.00) (127.00) .00 (135.00) .00 .00 .00 Support Goods & Services Totals $307.14 $327.52 $277.00 $300.00 $332.00 $0.00 $0.00 $0.00 Department 760 - NIRF or 911 Service Totals $295,464.75 $301,032.17 $301,237.17 $295,000.00 $205,620.66 $300,000.00 $300,000.00 $0.00 EXPENSE TOTALS $295,464.75 $301,032.17 $301,237.17 $295,000.00 $205,620.66 $300,000.00 $300,000.00 $0.00 Fund 560 - 911 Service Totals REVENUE TOTALS $295,447.17 $301,032.17 $301,289.17 $295,000.00 $260,037.73 $300,000.00 $300,000.00 $0.00 EXPENSE TOTALS $295,464.75 $301,032.17 $301,237.17 $295,000.00 $205,620.66 $300,000.00 $300,000.00 $0.00 Fund 560 - 911 Service Totals ($17.58) $0.00 $52.00 $0.00 $54,417.07 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $8,313,977.50 $7,634,919.25 $7,430,721.52 $11,546,259.00 $6,747,796.53 $8,869,264.00 $8,871,170.00 $1,906.00 EXPENSE GRAND TOTALS $7,963,802.20 $10,817,035.02 $12,800,519.24 $11,546,259.00 $3,486,776.17 $8,869,264.00 $8,871,170.00 $1,906.00 Net Grand Totals $350,175.30 ($3,182,115.77) ($5,369,797.72) $0.00 $3,261,020.36 $0.00 $0.00 $0.00 Run by Dora Cross on 05/30/2023 14:57:25 PM Page 23 of 23 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 AGENDA ITEM #14.C.3. KODIAK ISLAND BOROUGH ORDINANCE NO. FY2024-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2024 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2024 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2024-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2024, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2024 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2023, entitled Kodiak Island Borough FY2024 Budget, excluding capital projects, is hereby approved, and appropriated from the corresponding funds: Fund — Title Amount -Department 100-100 Legislative $ 250,671 100-105 Borough Management $ 520,737 100-110 Borough Clerk $ 674,525 100-115 Borough Attorney $ 90,500 100-120 Finance $ 910,911 100-125 Finance — Information Technology $ 1,311,374 100-130 Assessing $ 880,454 100-135 Engineering & Facilities $ 414,744 100-140 Community Development $ 770,295 100-142 Building Official $ 190,295 100-160 Economic Development $ 20,600 100-165 General Administration $ 318,371 100-172 Parks & Recreation $ 88,244 100-175 Emergency Preparedness $ 51,452 100-186 Animal Control $ 152,310 100-190 Education/Culture/Recreation $ 20,489 100-191 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 $ 750.000 General Fund Subtotal $ 7,685,972 Ordinance No. FY2024-02 Page 1 of 2 Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And App... Page 180 of 198 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 AGENDA ITEM #14.C.3. Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2024, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances on July 1, 2023. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2023. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager First reading: 06/01/2023 Second reading/public hearing: VOTES: Ayes: Noes: Ordinance No. FY2024-02 ATTEST: Nova Javier, MMC, Borough Clerk Page 2 of 2 Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And App... Page 181 of 198 201 Education Support $11,955,244 210 Land Sales $ 51,540 220 Building & Grounds $ 936,776 234 LEPC $ 1,000 240 Women's Bay Road Service $ 252,600 242 Service Area #1 $ 452,000 243 Service Area #2 $ 0 244 Monashka Bay Road Service $ 53,230 246 Bay View Road Service $ 14,500 250 Fire Protection Area #1 $ 1,111,837 252 Women's Bay Fire Department $ 194,100 254 KIB Airport Fire District $ 20,000 260 Woodland Acres Lighting $ 5,950 261 Trinity Island Lighting $ 1,900 262 Mission Lake Tide Gate $ 2,200 276 Facility $ 1,000,000 277 Tourism Development $ 90,000 278 Commercial Vessel Passenger $ 0 300 Debt Service $ 7,565,512 530 Solid Waste Collection & Disposal $ 4,294,684 540 Hospital $ 1,469,272 545 Long -Term Care Center $ 1,113,628 555 Kodiak Fisheries Research Center $ 1,573,395 556 Research Court Apartments $ 118,285 560 E911 Service $ 300,000 Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2024, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances on July 1, 2023. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2023. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager First reading: 06/01/2023 Second reading/public hearing: VOTES: Ayes: Noes: Ordinance No. FY2024-02 ATTEST: Nova Javier, MMC, Borough Clerk Page 2 of 2 Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And App... Page 181 of 198 A Ll v D n cD Z O N O N O N D O_ O O ZY CD O m TI O 1 TI n 00 m v N O N D CL D v 00 N O 00 Kodiak Island Borough 03/31/23 dlc Information for the FY2024 Budget General Fund Revenues 2018 2019 2020 2021 2022 2023 2024 Actual Actual Actual Actual Actual (Budget) (Budget - MGR) Areawide Mill Rate 10.75 10.75 10.75 10.75 10.75 10.75 10.75 General Fund Mill Rate 0.15 1.10 0.56 2.75 2.11 1.18 1.00 Recurring Revenues Property Tax $ 822,653 $ 1,600,580 $ 796,822 $ 3,972,750 $ 3,122,243 $ 1,782,422 $ 1,527,910 Aircraft 30,000 30,200 29,100 23,100 22,700 26,900 26,900 PI LT 1,621,466 1,582,037 1,651,791 1,635,859 1,672,213 1,438,000 1,636,000 Severance Tax 1,815,923 1,206,697 1,223,921 1,049,430 1,677,595 1,125,000 1,335,000 Penalties & Interest 219,086 288,818 227,076 297,832 303,630 210,000 260,000 License & Permits 62,349 130,441 96,415 75,790 62,975 93,530 84,100 Excise Tax 310,482 425,445 389,726 702,141 683,971 526,000 675,000 Federal Shared 191,973 222,000 193,149 180,733 180,874 180,000 180,000 State Shared 1,684,652 2,599,004 1,515,255 1,611,769 1,474,879 1,472,593 1,660,312 Investment Interest 10,830 211,629 152,804 23,017 77,749 50,000 300,000 Miscellaneous 500,890 162,202 29,338 8,742 1,616 700 750 Use of Fund Balance - - - - - - Total Recurring Revenues $ 7,270,304 $ 8,459,053 $ 6,305,397 $ 9,581,163 $ 9,280,445 $ 6,905,145 $ 7,685,972 Non-Recurring/Special Revenues Covid-19 Funding $ - $ - $ 173,633 $ 5,504,979 $ - $ - $ - Total General Fund Revenues $ 7,270,304 $ 8,459,053 $ 6,479,030 $ 15,086,142 $ 9,280,445 $ 6,905,145 $ 7,685,972 A Ll v D n (D Z O TI N O N 6 N D O_ O cc ZY (D W c m TI O TI n 00 m v N O N D O_ D v m 00 W O 00 Kodiak Island Borough Information for the FY2024 Budget General Fund Expenses 03/31/23 dlc 2018 2019 2020 2021 2022 2023 2024 Department Actual Actual Actual Actual Actual (Amended) (Level 1 MGR) 100-100 Legislative Personnel Services $ 31,800 $ 31,500 $ 32,104 $ 32,446 $ 32,200 $ 52,600 $ 52,600 Employee Benefits $ 3,926 $ 2,923 $ 3,382 $ 2,809 $ 3,412 $ 5,737 $ 5,696 Professional Services $ 72,931 $ 72,954 $ 72,185 $ 72,000 $ 69,963 $ 73,500 $ 73,500 Support Goods & Services $ 38,774 $ 37,077 $ 36,551 $ 50,723 $ 23,656 $ 60,450 $ 118,875 Total $ 147,431 $ 144,454 $ 144,222 $ 157,978 $ 129,231 $ 192,287 $ 250,671 100-105 Borough Management Personnel Services $ 347,178 $ 392,194 $ 421,771 $ 355,127 $ 344,099 $ 295,405 $ 262,982 Employee Benefits $ 213,188 $ 229,913 $ 249,405 $ 231,116 $ 182,014 $ 176,031 $ 143,647 Professional Services $ - $ - $ - $ - $ 7,343 $ 110,000 $ 75,000 Support Goods & Services $ 64,223 $ 76,215 $ 59,721 $ 54,160 $ 67,427 $ 58,849 $ 66,108 Allocated $ (32,000) $ (37,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) $ (27,000) Total $ 592,589 $ 661,322 $ 688,897 $ 598,403 $ 558,883 $ 598,285 $ 520,737 100-110 Borough Clerk Personnel Services $ 254,649 $ 274,088 $ 210,513 $ 186,419 $ 238,461 $ 277,968 $ 324,480 Employee Benefits $ 152,266 $ 160,728 $ 147,288 $ 133,071 $ 144,068 $ 177,870 $ 176,198 Professional Services $ - $ - $ - $ 3,248 $ - $ 2,000 $ 2,000 Support Goods & Services $ 129,539 $ 118,148 $ 97,082 $ 113,817 $ 137,087 $ 180,312 $ 171,847 Allocated $ - $ - $ - $ - $ - $ - $ - Total $ 536,454 $ 552,964 $ 454,883 $ 436,555 $ 519,616 $ 638,150 $ 674,525 100-115 Borough Attorney Professional Services $ 89,553 $ 62,455 $ 73,911 $ 53,988 $ 60,817 $ 100,000 $ 80,000 Support Goods & Services $ 15,294 $ 24,439 $ 14,465 $ 24,213 $ 20,319 $ 10,500 $ 10,500 Total $ 104,847 $ 86,894 $ 88,376 $ 78,201 $ 81,136 $ 110,500 $ 90,500 100-120 Finance Department Personnel Services $ 420,272 $ 426,275 $ 453,432 $ 435,694 $ 431,252 $ 476,602 $ 519,599 Employee Benefits $ 268,749 $ 278,740 $ 314,089 $ 335,701 $ 319,810 $ 334,795 $ 351,703 Professional Services $ - $ - $ - $ - $ - $ - $ - Support Goods & Services $ 112,145 $ 99,064 $ 91,326 $ 88,462 $ 89,073 $ 86,281 $ 87,928 Allocated $ (43,000) $ (48,319) $ (47,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) Total $ 758,166 $ 755,760 $ 811,528 $ 811,538 $ 791,816 $ 849,359 $ 910,911 A Ll v D n (D Z O TI N O N 6 N D O_ O cc ZY m W c (D TI O TI n 00 m v N O N D CL D v m 00 O 00 Kodiak Island Borough Information for the FY2024 Budget General Fund Expenses 03/31/23 dlc 2018 2019 2020 2021 2022 2023 2024 Department Actual Actual Actual Actual Actual (Amended) (Level 1 MGR) 100-125 Information Technology Personnel Services $ 273,862 $ 278,941 $ 314,901 $ 277,924 $ 233,681 $ 295,287 $ 343,961 Employee Benefits $ 165,684 $ 172,401 $ 193,719 $ 183,709 $ 154,283 $ 208,659 $ 252,889 Professional Services $ 6,680 $ 9,286 $ 1,000 $ 12,044 $ 534 $ 15,000 $ 125,000 Support Goods & Services $ 347,531 $ 406,491 $ 340,249 $ 347,651 $ 400,246 $ 366,572 $ 524,524 Capital Outlay $ 18,726 $ 83,625 $ 13,921 $ - $ - $ 20,000 $ 65,000 Allocated Salaries $ (6,000) $ - $ - $ $ $ - $ - Operating Transfers $ - $ 200,000 $ 100,000 $ $ $ - $ - Total $ 806,483 $ 1,150,744 $ 963,790 $ 821,328 $ 788,745 $ 905,518 $ 1,311,374 100-130 Assessing Department Personnel Services $ 460,871 $ 260,574 $ 347,201 $ 339,903 $ 442,208 $ 384,458 $ 403,847 Employee Benefits $ 272,680 $ 184,847 $ 237,961 $ 238,062 $ 287,816 $ 269,731 $ 273,445 Professional Services $ - $ 18,470 $ 7,260 $ 27,799 $ 63,734 $ 30,000 $ 105,000 Support Goods & Services $ 59,928 $ 62,483 $ 64,188 $ 104,961 $ 63,786 $ 85,128 $ 99,662 Allocated Salaries $ (4,000) $ (4,000) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) Total $ 789,479 $ 522,374 $ 655,110 $ 709,225 $ 856,043 $ 767,817 $ 880,454 100-135 Engineering/ Facilities Personnel Services $ 234,475 $ 232,915 $ 204,429 $ 238,882 $ 186,872 $ 216,536 $ 195,644 Employee Benefits $ 149,305 $ 155,503 $ 157,719 $ 199,064 $ 151,750 $ 149,064 $ 133,211 Professional Services $ - $ - $ - $ - $ - $ - $ - Support Goods & Services $ 81,398 $ 74,589 $ 68,896 $ 65,714 $ 67,698 $ 78,482 $ 85,889 Allocated Salaries $ - $ - $ - $ - $ - $ - $ - Total $ 465,178 $ 463,007 $ 431,044 $ 503,660 $ 406,320 $ 444,082 $ 414,744 100-140 Community Development Personnel Services $ 438,592 $ 364,544 $ 261,668 $ 291,998 $ 241,164 $ 371,208 $ 336,382 Employee Benefits $ 285,084 $ 255,130 $ 173,949 $ 225,348 $ 189,839 $ 256,461 $ 228,505 Professional Services $ 32,726 $ 33,407 $ 44,220 $ 27,027 $ 20,553 $ 43,000 $ 80,000 Support Goods & Services $ 124,339 $ 253,418 $ 112,740 $ 110,127 $ 104,517 $ 135,382 $ 125,408 Allocated Salaries $ (500) $ (500) $ - $ - $ - $ - $ - Operating Transfers $ - $ 65,200 $ - $ - $ - $ - $ - Total $ 880,241 $ 971,199 $ 592,577 $ 654,500 $ 556,073 $ 806,051 $ 770,295 A Ll v D 0 (D Z O N O N 6 N D O_ O cc ZY (D W c m TI O TI n 00 m v N O N D O_ D v m 00 Cn O 00 Kodiak Island Borough Information for the FY2024 Budget General Fund Expenses Department 100-142 Building Official Professional Services Support Goods & Services Total 2018 2019 2020 2021 Actual Actual Actual Actual 03/31/23 dlc 2022 2023 2024 Actual (Amended) (Level 1 MGR) $ 142,231 $ 167,430 $ 164,173 $ 151,594 $ 157,471 $ 152,500 $ 170,000 $ 24,220 $ 20,642 $ 20,491 $ 20,491 $ 20,491 $ 20,491 $ 20,295 $ 166,451 $ 188,072 $ 184,664 $ 172,085 $ 177,962 $ 172,991 $ 190,295 100-160 Economic Development $ 4,204 $ 5,028 $ 423 $ 1,219 $ $ - $ Professional Services $ 33,336 $ - $ 20,000 $ $ $ $ 20,000 $ 20,000 Support Goods & Services $ 600 $ 600 $ 600 $ 5,850 $ 600 $ 600 $ 600 Total $ 33,936 $ 600 $ 20,600 $ 5,850 $ 600 $ 20,600 $ 20,600 100-165 General Administration 18,700 $ 19,200 Total $ 43,037 $ 14,306 $ 4,479 $ 5,256 $ Personnel Services $ 833 $ 1,433 $ 773 $ 481 $ - $ 3,237 $ 47,405 Employee Benefits $ 2,880 $ 3,250 $ 8,119 $ (1,021) $ - $ 2,276 $ 35,379 Professional Services $ 98,555 $ 107,308 $ 89,159 $ 101,130 $ 109,351 $ 121,600 $ 116,100 Support Goods & Services $ 92,591 $ 237,627 $ 214,475 $ 146,490 $ 81,267 $ 600,257 $ 119,487 Capital Outlay $ - $ - $ - $ - $ - $ - Total $ 194,859 $ 349,618 $ 312,526 $ 247,080 $ 190,618 $ 727,370 $ 318,371 100-172 Parks & Recreation Personnel Services $ 17,414 $ 11,570 $ 12,289 $ 7,084 $ 3,924 $ 10,382 $ 35,825 Employee Benefits $ 4,304 $ 3,219 $ 3,030 $ 3,103 $ 1,615 $ 5,655 $ 15,419 Professional Services $ 8,431 $ 1,055 $ 1,350 $ 7,525 $ 13,428 $ 10,000 $ 15,000 Support Goods & Services $ 38,003 $ 41,252 $ 15,893 $ 1,848 $ 3,159 $ 17,000 $ 22,000 Capital Outlay $ 9,035 $ - $ - $ - $ - $ - $ - Total $ 77,187 $ 57,096 $ 32,562 $ 19,560 $ 22,125 $ 43,037 $ 88,244 100-175 Emergency Preparedness Personnel Services $ 4,204 $ 5,028 $ 423 $ 1,219 $ $ - $ 10,047 Employee Benefits $ 2,443 $ 2,637 $ 252 $ 885 $ $ $ 7,205 Professional Services $ 21,917 $ 400 $ - $ 101 $ 9,115 $ 15,000 $ 15,000 Support Goods & Services $ 14,473 $ 6,241 $ 3,804 $ 3,051 $ 1,868 $ 18,700 $ 19,200 Total $ 43,037 $ 14,306 $ 4,479 $ 5,256 $ 10,983 $ 33,700 $ 51,452 100-186 Animal Control Professional Services $ 114,015 $ 115,800 $ 118,700 $ 118,700 $ 121,000 $ 150,430 $ 152,310 Total $ 114,015 $ 115,800 $ 118,700 $ 118,700 $ 121,000 $ 150,430 $ 152,310 A Ll v D 0 (D Z O N O N 6 N D O_ O cc ZY (D W c (D TI O TI n 00 m v N O N D O_ D v m 00 rn O 00 Kodiak Island Borough Information for the FY2024 Budget General Fund Expenses 2018 Department Actual 100-190 Education / Culture / Recreation Support Goods & Services $ 4,665 $ Total $ 4,665 $ 100-191 Non -Profit Funding: Kodiak Colleges & Libraries Contributions $ 72,000 $ 50,000 $ 50,000 $ 50,000 $ 63,412 $ 136,588 $ 100,000 Total $ 72,000 $ 50,000 $ 50,000 03/31/23 dlc 2019 2020 2021 2022 2023 2024 Actual Actual Actual Actual (Amended) (Level 1 MGR) 20,472 $ 20,447 $ 20,397 $ 20,396 $ 20,045 $ 20,489 20,472 $ 20,447 $ 20,397 $ 20,396 $ 20,045 $ 20,489 50,000 $ 50,000 $ 50,000 $ 63,412 $ 136,588 $ 100,000 Total $ 72,000 $ 50,000 $ 50,000 $ 50,000 $ 63,412 $ 136,588 $ 100,000 100-192 110 Non -Profit Funding: Health & Social Services Operating Transfers $ 403,958 $ - $ 13,000 $ 3,026,148 $ 2,603,196 $ 118,335 $ 750,000 Total $ 403,958 Contributions $ 179,500 $ 158,300 $ 133,800 $ 92,400 $ 96,760 $ 85,000 $ 85,000 Total $ 179,500 $ 158,300 $ 133,800 $ 92,400 $ 96,760 $ 85,000 $ 85,000 100-192 120 Non -Profit Funding: Education, Culture & Recreation $ 633,307 $ 843,030 $ 1,028,910 Support Goods & Services $ 1,147,723 $ 1,478,758 $ 1,160,928 $ 1,157,955 $ 1,101,589 $ 1,739,049 $ 1,492,812 Capital Outlay Contributions $ 28,000 $ 24,600 $ 23,700 $ 35,350 $ 73,240 $ 85,000 $ 85,000 Total $ 28,000 $ 24,600 $ 23,700 $ 35,350 $ 73,240 $ 85,000 $ 85,000 100-195 Transfers Out Operating Transfers $ 403,958 $ - $ 13,000 $ 3,026,148 $ 2,603,196 $ 118,335 $ 750,000 Total $ 403,958 $ - $ 13,000 $ 3,026,148 $ 2,603,196 $ 118,335 $ 750,000 Category Personnel Services $ 2,484,150 $ 2,279,062 $ 2,259,504 $ 2,167,177 $ 2,153,861 $ 2,383,683 $ 2,532,772 Employee Benefits $ 1,520,509 $ 1,449,291 $ 1,488,913 $ 1,551,847 $ 1,434,608 $ 1,586,279 $ 1,623,297 Professional Services $ 620,375 $ 588,565 $ 591,958 $ 575,156 $ 633,307 $ 843,030 $ 1,028,910 Support Goods & Services $ 1,147,723 $ 1,478,758 $ 1,160,928 $ 1,157,955 $ 1,101,589 $ 1,739,049 $ 1,492,812 Capital Outlay $ 27,761 $ 83,625 $ 13,921 $ - $ - $ 20,000 $ 65,000 Allocated Salaries $ (85,500) $ (89,819) $ (90,819) $ (91,819) $ (91,819) $ (91,819) $ (76,819) Non -Profit Contributions $ 279,500 $ 232,900 $ 207,500 $ 177,750 $ 233,412 $ 306,588 $ 270,000 Subtotal $ 5,994,518 $ 6,022,382 $ 5,631,905 $ 5,538,066 $ 5,464,959 $ 6,786,810 $ 6,935,972 Non Recurring /Special Expenses Operating Transfers $ 403,958 $ 265,200 $ 113,000 $ 3,026,148 $ 2,603,196 $ 118,335 $ 750,000 Non -Profit COVID-19 Funding Health & Social Services $ 839,525 Education, business & general $ 4,289,729 $ (355) Total General Fund Expenses $ 6,398,476 $ 6,287,582 $ 5,744,905 $ 13,693,468 $ 8,067,800 $ 6,905,145 $ 7,685,972 AGENDA ITEM #14.D.1. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Appointment To The Kodiak Island Borough Assembly ORIGINATOR: Nova M. Javier, MMC, Borough Clerk RECOMMENDATION: RECOMMENDATIONS: 1. Move to open nominations. When passed, declare nominations open. 2. One or more members may nominate persons for the Assembly seat. 3. Move to close the nominations. If approved, proceed to balloting. If the Assembly wishes to convene into executive session, the recommended motion is: Move to convene into executive session to discuss evaluation of the Assembly applicants, a matter which might include a discussion that could potentially prejudice the reputation and character of the applicants. DISCUSSION: Applications for the Assembly are available on this link. KIBC 2.25.060D. In Appointing a person from amongst the applicants, the assembly shall utilize the voting procedures specified in KIBC 2.30.040(8) for the election of the deputy presiding officer. KIBC 2.30.040 Organization and deputy presiding officer. B. Election of the deputy presiding officer of the assembly shall be in the following manner: 1. As the first order of new business, nominations for deputy presiding officer shall be opened. 2. Nominations may be made by any member of the assembly. 3. At the close of nominations, a ballot shall be taken. The clerk shall distribute, collect, and with the assistance of one other person, tally the ballots. The clerk shall announce the results. 4. A majority vote of the assembly shall be required for election. 5. If no majority is cast for any candidate or candidates, the candidate with the fewest ballots shall be dropped from the list of candidates until there are two remaining and balloting shall continue until one candidate is elected. In case of an ultimate tie vote of the assembly, the mayor may vote. KIBC 2.30.070F. The vote upon any question shall be "ayes" and "noes" and shall be recorded in the journal of the assembly. In the case where only six members of the assembly are present and there is a three/three tie vote of the assembly, the mayor may vote. No resolution, ordinance or motion before the assembly shall be valid unless affirmed or denied by a majority of the votes to which the assembly is entitled on the question. ALTERNATIVES: FISCAL IMPACT: Kodiak Island Borough Appointment To The Kodiak Island Borough Assembly Page 187 of 198 OTHER INFORMATION: KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING AGENDA ITEM #14.D.1. The Assembly is entitled to go into executive session to evaluate the candidates to the Assembly. This subject qualifies for an executive session as it is a topic of which tends to prejudice a person's reputation of character. The candidates were noticed and were given the opportunity to request public discussion. Applicants must be qualified voters and residents of the borough for a minimum of one year at the time of filing. Applicants may not hold any other compensated borough office, borough employment, or elected position in the state or federal government while in office. The Alaska Statute (AS. 29.20.180) is the same process as KIB 2.25.060 2.25.060 Declaring and filling vacancies. C. If less than 90 days remain in a term, the vacant seat shall not be filled. If a seat is declared vacant and more than 90 days remain in the term, then the clerk shall publish reasonable public notice of the vacancy and, for 14 days after the first publication thereof, receive applications from persons interested in being appointed to the vacant seat. The assembly shall review the applications and may interview applicants. Not later than 30 days after the seat is declared vacant, the assembly shall appoint from among the applicants a qualified person to fill the vacant seat. F. Persons appointed to fill a vacancy shall serve until the next regular election, at which time a successor shall be elected to fulfill the remainder of the unexpired term of office. Kodiak Island Borough Appointment To The Kodiak Island Borough Assembly Page 188 of 198 AGENDA ITEM #14.D.2. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Administration Of Oath Of Office To Newly Appointed Assembly Member ORIGINATOR: Nova M. Javier, MMC, Borough Clerk RECOMMENDATION: The Clerk will administer the Oath of Office to the newly appointed Assembly Member. DISCUSSION: The Borough Clerk will administer the Oath of Office to the newly elected official and the official will take office immediately. Kodiak Island Borough Code 2.25.030 Before taking office, an assembly member shall affirm in writing that the duties of the office will honestly, faithfully, and impartially be performed. The oath shall be filed with the clerk. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Administration Of Oath Of Office To Newly Appointed Assembly Member Page 189 of 198 State of Alaska Third Judicial District AGENDA ITEM #14.D.2. Kodiak Island Borough OFFICE of the CLERK 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9310 Fax (907) 486-9391 E-mail: clerks@kodiakak.us Oah Of (n yXcc ) ss. , do solemnly swear that I will support and defend the Constitution and laws of the United States of America, the laws of the State of Alaska, and the ordinances of the Kodiak Island Borough. I will honestly, faithfully, and impartially discharge my duties as Assembly Member of the Kodiak Island Borough to the best of my ability. Signature Subscribed and sworn to before me this 1 st day of June, 2023. ATTEST: Nova M. Javier, MMC Kodiak Island Borough Clerk Administration Of Oath Of Office To Newly Appointed Assembly Member Page 190 of 198 AGENDA ITEM #14.D.3. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Hiring A Bayside Fire Chief At A Salary Step Above The Manager's Authority ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: Move to authorize the salary placement of Fire Chief of the Bayside Volunteer Fire Department new hire at Range DBM 61, Step K. DISCUSSION: After advertising and interviewing, the review panel has recommended a candidate they feel is highly qualified to fill the position of Fire Chief for Bayside Volunteer Fire Department. Section 409 of the Kodiak Island Borough Personnel Manual allows the manager the latitude to place a new employee above the start rate, when such placement is a result of "directly applicable work experience and credentials. Assembly approval is required for any starting placement above Step D." The Manager is recommending the hiring of an applicant who more than meets the requirements for the position of Fire Chief for Bayside Volunteer Fire Department. The applicant's credentials are excellent, and work history and experience significantly exceed the requirements necessary to perform the essential duties and responsibilities of this position. Further, it is the recommendation of the Fire Protection Area No. 1 Board to hire this candidate at Step K. The Salary Range for this position was set and approved to be at DBM 61 of the KIB Salary Schedule. Therefore, based on the recommendation of the Fire Protection Area No. 1 Board, combined with the qualifications and work experience of this applicant, and in our effort to hire the best qualified person for this position, the Manager recommends this applicant be hired at Range DBM 61, Step K of the salary scale. ALTERNATIVES: Decline the salary and reopen the advertisement of the position. FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Hiring A Bayside Fire Chief At A Salary Step Above The Manager's Authori... Page 191 of 198 AGENDA ITEM #14.D.4. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2023 ASSEMBLY REGULAR MEETING SUBJECT: Approval Of A Letter Of Support To The Brother Francis Shelter Of Kodiak Housing Assistance Program Grant (HAP) Application ORIGINATOR: Lina Cruz, Deputy Clerk RECOMMENDATION: Move to approve a letter of support to the Brother Francis Shelter Of Kodiak Housing Assistance Program (HAP) Grant application. DISCUSSION: On May 25, 2023, the Borough Clerk's Office received an email from Susan Smith, Executive Director for the Brother Francis Shelter of Kodiak (BFSK) requesting the attached letter in support of the BFSK grant application for the Housing Assistance Program (HAP). The due date for this letter is before June 4, 2023. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Approval Of A Letter Of Support To The Brother Francis Shelter Of Kodiak... Page 192 of 198 May 26, 2023 Alaska Housing Finance Corporation 4300 Boniface Pkwy #190 Anchorage, AK 99504 AGENDA ITEM #14.D.4. Kodiak Island Borough OFFICE of the Borough Mayor 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9310, Fax (907) 486-9391 E-mail: clerks@kodiakak.us RE: Letter of support for BFSK Housing Assistance Program grant application Dear Selection Committee: The Kodiak Island Borough strongly supports Brother Francis Shelter of Kodiak's (BFSK) application for the Housing Assistance Program (HAP) Grant. BFSK plays a pivotal role in maintaining a safety net for the homeless and poor in our community. Their programs shelter and feed hundreds of homeless and working poor every year. Last year alone, the shelter's homeless prevention program provided emergency financial assistance to over one hundred fifty families and a myriad of services to hundreds of others. The economic changes that Kodiak continues to face have many families struggling to stay in their homes. The Brother Francis Shelter of Kodiak is essential in keeping these families from becoming homeless. The Kodiak Island Borough continues to support Brother Francis Shelter of Kodiak with its annual local non-profit grant process. We urge your approval of BFSK's HAP application. The services they provide empower families and individuals by allowing them to establish a home, prevent a loss of a home, or utility service. Thank you for considering their application. Sincerely, KODIAK ISLAND BOROUGH Scott Arndt, Mayor Approval Of Letter Of Support To The Brother Francis Shelter Of Kodiak... Page 193 of 198 KODIAK ISLAND BOROUGH Planning and Zoning Commission Regular Meeting April 19, 2023 MAY 18 2023 r �.� , ! r,i:r AC'S OFFICE A! ASKA A Planning and Zoning Commission Regular Meeting of the Kodiak Island Borough Assembly was held on April 19, 2023, in the KIB Assembly Chambers, 710 Mill Bay Road of the Kodiak Island Borough Building, 710 Mill Bay Road. The meeting was called to order at 6:30 p.m. Present were Paul VanDyke, Cort Neff, Linnea Johnson, Kent Cross and Christopher Paulson. Call To Order At 6:30 p.m. Pledge of Allegiance Roll Call The above mentioned were present. Approval of Agenda Paulson moved to approve the April 19, 2023, Agenda. Cross seconds motion. VOICE VOTE CARRIED UNANIMOUSLY 5/0 Approval of Minutes Neff moved to approve the March 15, 2023, Regular Meeting Minutes. Paulson seconds motion. VOICE VOTE CARRIED UNANIMOUSLY 5/0 Citizens' Comments Citizen Comment is limited to three minutes per speaker. Local Number: 907-486-3231 or the Toll -Free Number: 855-492-9202. Comments are for general topics only. Public Hearing Citizen Comment is limited to three minutes per speaker. Local Number: 907-486-3231 or the Toll -Free Number: 855-492-9202. Comments are for that specific item only. Kodiak Island Borough Planning and Zoning Commission Regular April 19, 2023 Meeting Minutes Planning and Zoning Commission Minutes Page 194 of 198 AGENDA ITEM #18.A. Motion is already on the floor as followed "Case No. S23-013. Applicant Mill Bay Investments (Ed and Cami Mahoney) Request a Vacation of Lots 23 and 24, Block 1, Airpark Subdivision, Plat 1964-14, U.S. Survey 1396: Creating Lot 23A, Block 1, Airpark Subdivision U.S. Survey 1396." Staff Report Interim Community Development Director, Seema Garoutte. Chair to Open Public Hearing: If you would like to be heard, please come to the podium, sign in, turn on the microphone and state your name or you can call in, the local number is 907-486- 3231, toll free number 855-492-9202. Chair to Close Public Hearing • Edward Mahoney Commission Discussion. Paulson moved to postpone the case until the June Work Session. Neff seconds motion. Paulson moved to amend motion to postpone the preliminary approval of the vacation of Lot 23 and Lot 24, Block 1, Airpark Subdivision, Plat 1964-14, U.S. Survey 1396 and replat to Lot 23A, Block 1, Airpark Subdivision U.S. Survey 1396 Kodiak Recording District, Kodiak, Alaska, until the easement for Lot 22, is recorded and shown on Preliminary Plat. Additionally, the following corrections should be updated on the Preliminary Plat before submitting to the Community Development Department for approval at the Regular Meeting of June 21, 2023. • The applicant must apply for Zoning Compliance for parking for Lot 22, Block 1, Airpark aka 1615 Mill Bay Road. • Subdivision name shall be corrected to Airpark KIBC 16.50.020 10 10. • The plat description should state that this is a vacation of Lots 23 and 24, and replat to Lot 23A. All references to the addresses and tax ID#s shall be removed. • The surveyors Certificate shall follow KIBC 16.50.050 C for surveying and remove all verbiage referencing "as -built". • The final plat must be submitted for a courtesy final review before final plat is printed for recording. Neff seconds motion to amend. Paulson moved to amend the motion to add a sixth (6th) item and that is • the applicant must provide updated preliminary plat to Community Development no later than May 31, 2023. Cross seconds motion. Kodiak Island Borough April 19, 2023 Planning and Zoning Commission Regular Meeting Minutes Planning and Zoning Commission Minutes Page 195 of 198 X X AGENDA ITEM #18.A. ROLL CALL VOTE ON FINAL AMENDMENT CARRIED UNANIMOUSLY 5/0 ROLL CALL VOTE ON AMENDMENT CARRIED UNANIMOUSLY 5/0 ROLL CALL VOTE ON ORIGINAL MOTION CARRIED UNANIMOUSLY 5/0 Paulson moved to deny the rezoning of Lot 26A USS 3098 from R1 — Single -Family Residential to B — Business Zoning District, not move it forward to the Kodiak Island Borough Assembly and adopt the findings of fact for case 23-015 listed in the staff report dated April 14, 2023. Cross seconds motion. Staff Report Interim Community Development Director, Seema Garoutte. Chair to Open Public Hearing: If you would like to be heard, please come to the podium, sign in, turn on the microphone and state your name or you can call in, the local number is 907-486- 3231, toll free number 855-492-9202. • James Clifford Cole Chair to Close Public Hearing Commission Discussion ROLL CALL VOTE CARRIED UNANIMOUSLY 5/0 Case No. 23-016. Applicant Sibrel Requests a Conditional Use Permit for a Detached Accessory Dwelling Unit. Neff moved to approve the issuance of the Conditional Use Permit to allow a detached 724.40 sf ADU on Russian Creek Estates, Lot 10B, commonly known as 12816 Noch Drive, with the following conditions of approval: 1. Provide evidence that the landowner of this site, (not just the applicant) has both physical and legal access that is not limited by a 5 -year duration on the USCG permit in order to serve a proposed development that will for all intents and purposes be permanent. 2. Provide written approval from the Army Corps of Engineers addressing the potential erosion of stream banks due to shifting of channels. 3. Provide. written approval from the Alaska Department of Fish and Game since Russian Creek is an anadromous stream. 4. Provide written confirmation from the Alaska Department of Fish and Game that the improvement is not located in a Riparian Area. 5. Provide written approval from the US Coast Guard for construction of improvement due to the access. Kodiak Island Borough Planning and Zoning Commission Regular April 19, 2023 Meeting Minutes Planning and Zoning Commission Minutes Page 196 of 198 AGENDA ITEM #18.A. 6. Provide evidence that the building can and will be served by Women's Bay Fire Protection District. 7. Applicant must provide walking access to the ADU from the existing driveway, which access onto the patted Noch Drive Road as access to the proposed new driveway over Coast Guard Property does not comply with KIBC 17.160.070 D 3, KIBC 17.160.070 D 8, and KIBC 17.160.070 D 10. 8. The Applicant must provide documentation of water and wastewater disposal approved by ADEC (KIBC 17.160.070.D.4), to Community Development. Staff Report Interim Community Development Director, Seema Garoutte. Chair to Open Public Hearing: If you would like to be heard, please come to the podium, sign in, turn on the microphone and state your name or you can call in, the local number is 907-486- 3231, toll free number 855-492-9202. • Christopher Sibrel Chair to Close Public Hearing Commission Discussion • Christopher Paulson abstained from voting on case no 23-016. Cross moved to amend motion to strike item number one. Neff seconds motion. ROLL CALL VOTE CARRIED UNANIMOUSLY 4/0 Cross moved to amend motion to strike item number two. Johnson seconds motion. ROLL CALL VOTE CARRIED UNANIMOUSLY 4/0 Cross moved to amend motion to strike item number three. Neff seconds motion. ROLL CALL VOTE CARRIED UNANIMOUSLY 4/0 Cross moved to amend motion to strike item number four. Johnson seconds motion. ROLL CALL VOTE CARRIED UNANIMOUSLY 4/0 Kodiak Island Borough April 19, 2023 Planning and Zoning Commission Regular Meeting Minutes Planning and Zoning Commission Minutes Page 197 of 198 AGENDA ITEM #18.A. Cross moved to amend motion to strike item number five. Johnson seconds motion. ROLL CALL VOTE CARRIED UNANIMOUSLY 4/0 Cross moved to amend motion to strike item number six. Neff seconds motion. ROLL CALL VOTE CARRIED UNANIMOUSLY 4/0 Old Business Case No. S21-010. Kupreanof Shores Subdivision New Business Planning and Zoning Case Results Letters Abbreviated & Final Approvals - Subdivisions Directors' Comments Citizens' Comments Citizen Comment is limited to three minutes per speaker. Local Number: 907-486-3231 or Toll -Free Number: 855-492-9202. Comments are for general topics only. Commissioners' Comment Announcements From The Chair a. The next Work Session of the Planning and Zoning Commission is scheduled for May 10, 2023, at 6:30 p.m. in the Assembly Chambers. b. The next Regular Meeting of the Planning and Zoning Commission is scheduled for May 17, 2023, at 6:30 p.m. in the Assembly Chambers. Adjournment. Cross moved to adjourn the meeting. Neff seconds motion. VOICE VOTE CARRIED UNANIMOUSLY 5/0 Kodiak Island Borough April 19, 2023 Planning and Zoning Commission Regular Meeting Minutes Planning and Zoning Commission Minutes Page 198 of 198 AGENDA ITEM #18.A. April 19, 2023, Regular Meeting Adjourned at 7:59 p.m. KODIAK ISLAND BO UGH 0 Lj2 �ff,T ATTEST: Alan Sch itt, Chair r Bron n Currie, Permit Technician Approved on: 511 Va az--3 Kodiak Island Borough April 19, 2023 Planning and Zoning Commission Regular Meeting Minutes Planning and Zoning Commission Minutes Page 199 of 198 x x Kodiak Island Borough Assembly Regular Meeting Guidelines Assembly Chambers Thursday, June 1, 2023, 6:30 p.m. 1. INVOCATION MAJOR DAVE DAVIS OF THE SALVATION ARMY. 2. PLEDGE OF ALLEGIANCE MAYOR ARNDT WILL LEAD THE PLEDGE OF ALLEGIANCE. 3. STATEMENT OF LAND ACKNOWLEDGEMENT MAYOR ARNDT We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we acknowledge the 10 tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our community to this day. 4. ROLL CALL KIBC 2.25.070... the chair shall cause the record to reflect the absence of the member, the reason for the absence, and whether the absence is excused by the assembly. 5. APPROVAL OF AGENDA AND CONSENT AGENDA All items listed marked with an asterisk (*) are considered to be routine and non -controversial items by the Assembly and will be approved by one motion. Recommended motion: Move to approve the agenda and consent agenda. VOICE VOTE ON MOTION 6. *APPROVAL OF MINUTES A. Regular Meeting Minutes of May 18, 2023 7. CITIZENS' COMMENTS Agenda items not scheduled for public hearing and general comments. Read the phone numbers: Local is 907-486-3231; Toll Free is 1-855-492- 9202. Page 1 of 7 Please ask speakers to: 1. Sign in and state their name for the record 2. Turn on the microphone before speaking 3. Address all remarks to the assembly as a body and not to any member thereof 4. If calling in — turn off any listening devices to prevent feedback 8. AWARDS AND PRESENTATIONS A. Proclamation Recognizing June As LGBTQIA+ Pride Month Mayor Arndt, please read the proclamation and present it to Anthony Ponte. B. Proclamation Declaring June 11-17, 2023, Invasive Species Awareness Week Mayor Arndt, please read the proclamation and present it to Matthew Van Daele, Natural Resources Director of the Sun'aq Tribe of Kodiak. 9. COMMITTEE REPORTS 10. PUBLIC HEARING 11. BOROUGH MANAGER'S REPORT 12. MESSAGES FROM THE BOROUGH MAYOR 13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS 14. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS 14.B. RESOLUTIONS 1. Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The Alaska Department Of Environmental Conservation (ADEC) State Revolving Fund Loan Amendment To The Existing SRF Clean Water Fund Loan No. 505041 Allowing For The Increase And Combining Of The Loan Amounts Creating Loan No. 505071 For The Leachate Treatment Plant Upgrade And Stage 3 Landfill Closure Project In The Amount Of $6,162,265 Page 2 of 7 Recommended motion: Move to adopt Resolution No. FY2023-27. Staff report — Dave Conrad, Engineering & Facilities Director Assembly discussion ROLL CALL VOTE ON THE MOTION 14.C. ORDINANCES FOR INTRODUCTION 1. Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2023-02, Fiscal Year 2023 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects Recommended motion: Move to advance Ordinance No. FY2023-02C to public hearing at the next Assembly Regular Meeting. Staff report — Dora Cross, Finance Director Assembly discussion ROLL CALL VOTE ON THE MOTION 2. Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2023 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 2023; And Setting The Date When Taxes Become Delinquent Page 3 of 7 Recommended motion: Move to advance Ordinance No. FY2024-02 to public hearing at the special meeting of June 8, 2023. Staff report — Dora Cross, Finance Director Assembly discussion ROLL CALL VOTE ON THE MOTION 3. Ordinance No. FY2024-01 Adopting The Budget For Fiscal Year 2024 And Appropriating From All Borough Funds Recommended motion: Move to advance Ordinance No. FY2024-02 to public hearing at the special meeting of June 8, 2023. Staff report — Dora Cross, Finance Director Assembly discussion ROLL CALL VOTE ON THE MOTION 14.D. OTHER ITEMS 1. Appointment To The Kodiak Island Borough Assembly Recommended motions: 1. Move to open nominations. When passed, Mayor Arndt will declare the nominations open. 2. One or more members may nominate persons for the Assembly seat. 3. Move to close the nominations. If approved, proceed to ballot. Assembly discussion ROLL CALL VOTE ON THE MOTION EXECUTIVE SESSION: The Assembly is entitled to go into executive session to evaluate the candidates for the office of the Mayor. The subject qualifies for an executive session as it is a topic of which tends to prejudice a person's reputation of character. The candidates were noticed and were given the opportunity to request public discussion. Page 4 of 7 Mr. Ryan Sharratt requested public discussion. If the Assembly would like to go into executive session: Move to convene into executive session to discuss qualifications of applicants. Per Alaska Statutes and KIBC 2.30.030 (E)(1)(c), the discussion qualifies for executive session as it is a topic of which tends to prejudice a person's reputation and character. Assembly discussion. ROLL CALL VOTE ON MOTION Recommended motion: Move to invite the Mayor, Assembly members, and the Clerk into executive session. VOICE VOTE ON MOTION. After the vote, Mayor Arndt recesses the regular meeting and convenes the executive session. Upon returning from the executive session, Mayor Arndt reconvenes the regular meeting. and announces: There were nominated and with no objection from the Assembly, I would like to ask the Clerk to distribute the ballots. Ballot slips to be distributed and collected by the Clerk. Clerk will tally and announce the selected applicant. 2. Administration Of Oath Of Office To Newly Appointed Assembly Member The Clerk will administer the Oath of Office to the newly appointed Assembly member. Page 5 of 7 3. Hiring A Bayside Fire Chief At A Salary Step Above The Manager's Authority Recommended motion: Move to authorize the salary placement of Fire Chief of the Bayside Volunteer Fire Department new hire at Range DBM 61, Step K. Staff report — Aimee Williams, Borough Manager Assembly discussion ROLL CALL VOTE ON THE MOTION 4. Approval Of A Letter Of Support To The Brother Francis Shelter Of Kodiak Housing Assistance Program Grant (HAP) Application Recommended motion: Move to approve a letter of support to the Brother Francis Shelter Of Kodiak Housing Assistance Program (HAP) Grant application. Staff report — Nova M. Javier, Borough Clerk Assembly discussion ROLL CALL VOTE ON THE MOTION 15. CITIZENS' COMMENTS Agenda items not scheduled for public hearing and general comments. Read the phone numbers: Local is 907-486-3231; Toll Free is 1-855-492 9202. Please ask speakers to: 1. Sign in and state their name for the record 2. Turn on the microphone before speaking 3. Address all remarks to the assembly as a body and not to any member thereof 4. If calling in — turn off any listening devices to prevent feedback Page 6 of 7 16. ASSEMBLY MEMBERS' COMMENTS MAYOR ARNDT An Assembly Special Meeting is scheduled on Thursday, June 8, 2023, at 6:30 p.m. in the Borough Assembly Chambers, which will be followed by a work session. The next regular meeting is scheduled on Thursday, June 15, 2023, at 6:30 p.m. in the Borough Assembly Chambers. 17. ADJOURNMENT Recommended motion: Move to adjourn the meeting. VOICE VOTE ON MOTION KIBC 2.30.030 A.... Meetings shall adjourn at 10:30 p.m. unless the time is extended by a majority of the votes to which the assembly is entitled. No meeting shall be extended beyond 11 p.m., unless extended by a two- thirds vote of the assembly, except the meeting shall be extended to set the time and place for resumption of the meeting. Page 7 of 7 KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Regular Special Date: ' (f Jar2, Convened: Recessed: Reconvened: Adjourned: BY: BY:� BY: BY: � BY: SECOND: SECOND: SECOND: SECOND: SECOND: ppN. aact_� YES JNO, YES NO. YES NO YES NO Mr. Delgado Mr. Delgado Mr. Delgado Mr. Delgado V Mr. Delgado Mr. Griffin Mr. Ledoux Mr. Ledoux Mr. Ledoux Mr. Ledoux q / Mr. Ledoux Mr. Smiley Mr. Smiley Mr. Smiley ✓ Mr. Smiley V Mr. Smiley Mr. Smith Mr. Smith Mr. Smith Mr. Smith v Mr. Smith Mr. Turner Mr. Turner Mr. Turner V Mr. Turner V Mr. Turner VACANT VACANT VACANT VACANT VACANT WOULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE? TOTAL: TOTAL: TOTAL: r�' © TOTAL: TOTAL: The mayor may n t 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 ArndtI V1 Mayor Arndt Mayor Arndt I I Mayor Arndt I I Mayor Arndt Regular Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: 1 Date: Adjourned: BY: 5� SECOND: 1 BY:� SECOND: r BY: SECOND: BY: S SECOND �1� BY: [� � SECOND: S � YES I NO YES NOW YES N YES NO YES NO Mr. Delgado Mr. DelgadoMr. Delgado of Mr. Delga �, Mr. Delgado Mr Gr*ffin Mr. Griffin Mr. Ledoux L Mr. Ledoux Mr. Ledoux S Mr. Ledoux CJ t ( Mr. Ledoux Mr. Smiley Mr. Smiley V Mr. Smiley S Mr. Smiley Mr. Smiley Mr. Smith, Mr. Smith V Mr. Smith S K Mr. Smith S Mr. Smith Mr. Turner Mr. Turner 4V Mr. Turner Cv Mr. Turner Mr. Turner VACANT VACANT VACANT VACANT VACANT WOULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE? TOTAL: ;- I TOTAL: TOTAL: TOTAL: TOTAL: 5' 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 Arndt TMayor Arndt Mayor Arndt Mayor Arndt Mayor Arndt Regular t-" Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: Date: Adjourned: rl -r q - BY: BY: („ SECOND: ��SECOND: BY: SECOND: BY: SECOND: BY: SECOND: YES NO YES NO YES NO YES N04r YES NO Mr. Delgado Mr. Delgado Mr. Delgado Mr. Delgado Mr. Delgado ffin Mr. Griffin n Mr. GriffiMF. GFffiffiR Mr. Ledoux Mr. Ledoux Mr. Ledoux I Mr. Ledoux Mr. Ledoux Mr. Smiley V 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 VACANT VACANT VACANT VACANT VACANT O ILD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE? TOTAL: TOTAL: TOTAL: TOTAL:T-F TOTAL: I 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 Arndt Mayor Arndt Mayor Arndt Mayor Arndt Mayor Arndt ASSEMBLY'S PREROGATIVE IN JUDGING VOTING PROCEDURE Unless the bylaws provide otherwise, the Assembly itself is the judge of all questions arising that are incidental to the voting or the counting of the votes. In an election by ballot, for example, the tellers (p.401, I. 16-21) should refer to the Assembly for decision on all questions on which there is any uncertainty. REQUIRED VOTES FOR MOTIONS (Motions reauirina 2/3 vote to carry (7 present requires 5 ✓ Reconsideration on the same day ✓ Suspension of rules ✓ Limit of extend debate ✓ Declaring vacancy on the Assembly and Office of the Mayor ✓ Budget Adoption Veto — Override ✓ Extending the adjournment time beyond 11 p.m. Attorney's opinion dated April 6, 2023 Absences do not reduce the vote requirement. Otherwise, if there were only four (4) present, it might mean that 3 votes would approve a motion. The court is more likely to treat it as the number of votes of the fully constituted body, and would only reduce the number of persons were disqualified not just absent. He expected a court to read the voting requirement to include 2/3 of the FULL membership not just those who are in attendance. Majority vote is majority of the membership (quorum) ✓ Point of Order (KIBC 2.30.080) ✓ Previous Question ✓ Recess — not to exceed 20 minutes ✓ Appealing the decision of the chair when it comes to conflict of interest ✓ Extending the adjournment time beyond 10:30 p.m. ✓ Appointing the DPO requires majority ✓ Appointing a Manager (no sooner than one year after leaving Mayor/Assembly office) ✓ Calling a special meeting ✓ The same motion that receives the same outcome two meetings in a row shall not be revisited for six months unless the members by a majority vote agree to do so. KODIAK ISLAND BOROUGH Meeting Type: LDate: I Please PRINT your name legibly Please PRINT your name legibly F-�eA�4 wcj I 'x10 -e - )l ��e Kodiak Island Borough } Assembly Newsletter Vol. FY2023, No. 37 June 02, 2023 At Its Regular Meeting Of June 1, 2023, The Kodiak Island Borough Assembly Took The Following Actions. An Assembly Special Meeting Is Scheduled On Thursday, June 8, 2023, Which Will Be Followed By A Work Session. The Next Regular Meeting Of The Borough Assembly Is Scheduled On June 15, 2023, At 6:30 P.M. In The Borough Assembly Chambers. PROCLAIMED June 2023 As Pride Month In Kodiak Recognizing PRIDE In The LGBTQIA+ Community Of Kodiak PROCLAIMED June 11-17, 2023, As Alaska Invasive Species Awareness Week Encouraging All Residents And Visitors To Learn More About The Prevention Of Invasive Species In The Borough, And Directly Contribute To Maintaining Or Enhancing The Integrity And Vitality Of Kodiak's Ecosystems, Economies, And Communities ADOPTED Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The Alaska Department Of Environmental Conservation (ADEC) State Revolving Fund Loan Amendment To The Existing SRF Clean Water Fund Loan No. 505041 Allowing For The Increase And Combining Of The Loan Amounts Creating Loan No. 505071 For The Leachate Treatment Plant Upgrade And Stage 3 Landfill Closure Project AMENDED, ADVANCED Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2023-02, Fiscal Year 2023 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects ADVANCED Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2023 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 2023; And Setting The Date When Taxes Become Delinquent To The Special Meeting Of June 8, 2023. ADVANCED Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And Appropriating From All Borough Funds To The Special Meeting Of June 8, 2023. APPOINTED Mr. Ryan Sharratt To The Kodiak Island Borough Assembly ADMINISTERED The Oath Of Office To Newly Appointed Assembly Member Ryan Sharratt AUTHORIZED The Salary Placement Of Fire Chief Of The Bayside Volunteer Fire Department New Hire At Range DBM 61, Step K APPROVED A Letter Of Support For The Brother Francis Shelter Of Kodiak Housing Assistance Program Grant (HAP) Application View our website: � Visit our Facebook page: � Follow us on www.kodiakak.us www.facebook.com/KodiakislandBorough Twitter: @KodiakBorough View our website: www.kodiakak.us Visit our Facebook page: www.facebook.com/KodiakIslandBorough Follow us on Twitter: @KodiakBorough Kodiak Island Borough Assembly Newsletter Vol. FY2023, No. 37 June 02, 2023 At Its Regular Meeting Of June 1, 2023, The Kodiak Island Borough Assembly Took The Following Actions. An Assembly Special Meeting Is Scheduled On Thursday, June 8, 2023, Which Will Be Followed By A Work Session. The Next Regular Meeting Of The Borough Assembly Is Scheduled On June 15, 2023, At 6:30 P.M. In The Borough Assembly Chambers. PROCLAIMED June 2023 As Pride Month In Kodiak Recognizing PRIDE In The LGBTQIA+ Community Of Kodiak PROCLAIMED June 11-17, 2023, As Alaska Invasive Species Awareness Week Encouraging All Residents And Visitors To Learn More About The Prevention Of Invasive Species In The Borough, And Directly Contribute To Maintaining Or Enhancing The Integrity And Vitality Of Kodiak’s Ecosystems, Economies, And Communities ADOPTED Resolution No. FY2023-27 Authorizing The Borough Manager To Accept The Alaska Department Of Environmental Conservation (ADEC) State Revolving Fund Loan Amendment To The Existing SRF Clean Water Fund Loan No. 505041 Allowing For The Increase And Combining Of The Loan Amounts Creating Loan No. 505071 For The Leachate Treatment Plant Upgrade And Stage 3 Landfill Closure Project AMENDED, ADVANCED Ordinance No. FY2023-02C An Ordinance Of The Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2023-02, Fiscal Year 2023 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects ADVANCED Ordinance No. FY2024-01 Receiving The 2023 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2023 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 2023; And Setting The Date When Taxes Become Delinquent To The Special Meeting Of June 8, 2023. ADVANCED Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And Appropriating From All Borough Funds To The Special Meeting Of June 8, 2023. APPOINTED Mr. Ryan Sharratt To The Kodiak Island Borough Assembly ADMINISTERED The Oath Of Office To Newly Appointed Assembly Member Ryan Sharratt AUTHORIZED The Salary Placement Of Fire Chief Of The Bayside Volunteer Fire Department New Hire At Range DBM 61, Step K APPROVED A Letter Of Support For The Brother Francis Shelter Of Kodiak Housing Assistance Program Grant (HAP) Application