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2023-06-08 Special MeetingKodiak Island Borough Assembly Special Meeting Agenda Thursday, June 8, 2023, 6:30 p.m. Assembly Chambers This meeting was called by the Mayor and Assembly. Page ROLL CALL 2. CITIZENS COMMENTS (Limited to Three Minutes per Speaker) Please call 1(907) 486-3231 or toll free 1(855) 492-9202 3. CONSIDERATION OF MATTER(S) IN THE CALL FOR THE SPECIAL MEETING Please call 1(907) 486-3231 or toll free 1(855) 492-9202 A. PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 3-17 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 Agenda Item Report - Pdf Ordinance No. FY2024-01 - Levy Certified Roll and Delinquent Dates - FINAL B. PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The 18-135 Budget For Fiscal Year 2024 And Appropriating From All Borough Funds Agenda Item Report - Pdf Ordinance No. FY2024-02 -Budget Appropriation - FINAL Ordinance No. FY2024-02 MAPTR 4. ADJOURNMENT Page 1 of 135 This meeting is open to the public and will be broadcast 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 2 of 135 AGENDA ITEM #3.A. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 8, 2023 =' ASSEMBLY SPECIAL MEETING z,. SUBJECT: PUBLIC HEARING - 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 adopt Ordinance No. FY2024-01 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: 19 6'Ya_101 ky� IF OTHER INFORMATION: Alaska Statute 29.45.240. Establishment of Levy and Determination of Rate. (a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually determine the rate of levy before June 15. By July 1 the tax collector shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest. KIB Code 3.35.050 Board of equalization. A. Membership — Qualification — Duties — Terms. 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 Page 3 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... AGENDA ITEM #3.A. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 8, 2023 ASSEMBLY SPECIAL 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 Page 4 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... AGENDA ITEM #3.A. Page 5 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 1 KODIAK ISLAND BOROUGH 2 ORDINANCE NO. FY2024-01 3 4 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 5 2023 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL; LEVYING AD VALOREM 6 PROPERTY TAXES FOR TAX YEAR 2023 CONSISTING OF AN AREAWIDE TAX, WOMEN'S 7 BAY FIRE AREA TAX, A WOMEN'S BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD 8 SERVICE AREA TAX, A TAX IN FIRE PROTECTION SERVICE AREA NO. 1, A MONASHKA 9 BAY ROAD SERVICE AREA TAX, A TAX IN SERVICE AREA NO. 1 ROADS, A WOODLAND 10 ACRES STREET LIGHT SERVICE AREA, A TAX IN THE SERVICE AREA NO. 2, A TAX IN 11 THE KIB AIRPORT FIRE SERVICE AREA, A TAX IN THE TRINITY ISLANDS STREET LIGHT 12 SERVICE AREA, AND A TAX IN THE MISSION LAKE TIDE GATE SERVICE AREA; LEVYING 13 COMMERCIAL AIRCRAFT TAX PROVIDING FOR THE COLLECTION OF TAXES DUE IN 14 2023; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT 15 16 WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and 17 collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and 18 19 WHEREAS, the Assembly wishes to acknowledge receipt of the 2023 Certified Real Property 20 Roll and Business Personal Property Roll as certified by the Assessor on May 10, 2023; and 21 22 WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of 23 equalization and date when taxes become delinquent by resolution; and 24 25 WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and 26 27 WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and 28 29 WHEREAS, AS 29.45.240(b) calls for the rate of levy to be determined by June 15 each year; 30 and 31 32 WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the 33 Assembly now wishes to set the 2023 tax year rates of levy and date when taxes become 34 delinquent. 35 36 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND 37 BOROUGH that: 38 39 Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 40 2023 Certified Real Property Roll and Business Personal Property Roll as certified by the 41 Borough Assessor on May 10, 2023, and presented to the Assembly June 1, 2023, and 42 uses that roll as the basis for levy of property taxes for 2023. A copy of the certification is 43 attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's 44 office. 45 Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the 46 Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island 47 Borough General Fund at the rate of X.XX mills; a tax allocated to the Educational Support 48 Fund at the rate of X.XX mills; a tax allocated to the Debt Service Fund at the rate of X.XX 49 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of X.XX mills; 50 for a total areawide tax levy of X.XX mills for the tax year 2023, based upon the net taxable 51 roll for real property in the amount of $1,433,068,792 and personal property in the amount 52 of $158,168,898 producing areawide taxes of $XX,XXX,XXX. Ordinance No. FY2024-01 Page 1 of 4 Page 5 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 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 #3.A. 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 Page 6 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 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 #3.A. 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 Page 7 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... AGENDA ITEM #3.A. Page 8 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 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 Page 8 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... AGENDA ITEM #3.A. KODIAKISLAND 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 Seem" 'arout , Borough Assessor Witness /.� 74&- ova avi , orough C1 cc: Dora Cross, Borough Finance Director Date 51 /oLava •3 "The total valuation for aircraft this year is $4,090,000 with 20 accounts subject to taxation by take -off weight. Page 9 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... C W r_ C) 2 m D z O O v CD z 0 m N O N Pi O (D n (D G CQ (D N O N W C) (D Q (D v O O W n m Z 0 n m w n C W 17 - M m D z O O v m z O TI N O N O CD C7 CD G (Q (D N O N W n CD O Q 70 CD v O W KODIAK ISLAND BOR Tax Code Areas Personal Property TOTAL TAXABLE —AIR EXEMPT "` BPP EXEMPT TCA 1 City of Kodiak 109,635,008 767,693,610 4,090,000 3,376,392 TCA 2 Woodland Ac St. Lights 604,326 62,492,246 51,474 TCA 3 Airport Fire District 3,636,371 16,691,2711 3,035,000 111,729 TCA 4 Bayview 0 11,447,600 0 TCA 5 Rural & Remote Borough 33,626,651 229,983,219 225,000 929,949 TCA 6 Monashka Bay 208,000 29,905,100 0 40,000 TCA 7 Service District One 8,259,589 327,282,251 0 530,411 TCA 8 Fire Protection Area One 50,208 27,267,548 0 21,192 TCA 9 Womens Bay Fire 2,138,545 97,790,745 0 222,055 TCA 71 Mission Lake Tidegate 0 6,607,300 0 0 TCA 72 Trinity Islands Street Light 10,200 14,076,800 0 34,000 2022 CERTIFIED TOTALS 1 158,168,898 1,591,237,690 7,350,000 5,317,202 Kodiak Island Borough FY2024 Managers Version Area Wide Tax Totals FY2024 Maximum Allowable Property Tax Revenue (MAPTR) : $15,842,270 AGENDA ITEM #3.A. 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 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 Total Levyl $ 16,318,791 10.26 Total Mill Rate To match MAPTR total, 100 - KIB General Fund recommend moving $234,116 General Fund Expenses $ 6,935,972 from 300 Debt Service to GF Debt Service Transfer $ 750,000 Transfer to Debt Service 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 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 (@loo%) $ (5,148,627) Less: Transfers from General Fund $ (750,000) Property Tax Revenue Needed $ 710,637 Page 12 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... AGENDA ITEM #3.A. Page 13 of 135 PUBLIC HEARING -Ordinance No. FY2024-01 Receiving The 2023 Certified Re... Kodiak Island Borough Managers FY2024 Planning Version Budget Area Wide Tax Totals 03/31/2023 dlc Estimated FY2024 Maximum Allowable Property Tax Revenue (MAPTR) : $15,608,207 (without new construction adjustments) (s/e rv2023) TY2022 Total Tax Revenue Certified Assessed Estimated Limited Tax Category Fund Fund Description needed Value Mill Rate Area Wide -Limited 100 General Fund -Operations $ 777,910 $ 1,516,642,748 0.51 Debt Service -Education $ 710,637 Area Wide - Limited 100 General Fund -Transfer $ 750,000 $ 1,516,642,748 0.49 Total General Fund $ 1,527,910 1.00 Area Wide - Limited 201 KIBSD Education Support $ 11,955,244 $ 1,516,642,748 7.88 Area Wide - Total Levy $ 16,318,791 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 (@1oo/) $ (5,148,627) Less: Transfers from General Fund $ (750,000) Property Tax Revenue Needed $ 710,637 Page 13 of 135 PUBLIC HEARING -Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 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 Page 13 of 135 PUBLIC HEARING -Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 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 #3.A. 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 1.22 mills; a tax allocated to the Educational Support Fund at the rate of 7.67 mills; a tax allocated to the Debt Service Fund at the rate of 0.29 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 1.07 mills; for a total areawide tax levy of 10.25 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 $16,310,186. Ordinance No. FY2024-01 Page 1 of 4 Page 14 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 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 #3.A. 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 Page 15 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 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 #3.A. 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 Page 16 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... 132 133 134 135 136 137 138 139 140 141 142 143 144 AGENDA ITEM #3.A. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS EIGHT DAY OF JUNE, 2023. KODIAK ISLAND BOROUGH C�+ Scott Arnd!, Mayor Introduced by: Borough Manager First reading: 06/01/2023 Second reading/public hearing: VOTES: Ayes: LeDoux, Smiley, Sharratt, Turner Absent: Delgado, :Griffin, Smith Ordinance No. FY2024-01 ATTEST: Nova M. Javier, MMC Borough Clerk Page 4 of 4 Page 17 of 135 PUBLIC HEARING - Ordinance No. FY2024-01 Receiving The 2023 Certified Re... AGENDA ITEM #3.B. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 8, 2023 =' ASSEMBLY SPECIAL MEETING z,. SUBJECT: PUBLIC HEARING - 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 adopt Ordinance No. FY2024-02. 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 Page 18 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 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 Leve12 AGENDA ITEM #3.B. 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 — Department Title Amount 100-100 Legislative $ 250,671 100-105 Borough Management $535,172 100-110 Borough Clerk $674,938 $ 67^,525 100-115 Borough Attorney $ 90,500 100-120 Finance $930,026$ 940.944 100-125 Finance — Information Technology $1,322,922 $—t,444,374 100-130 Assessing $891,439 $--€80.454 100-135 Engineering & Facilities $543,680 $---444,744 100-140 Community Development $776,213 $ 770;=95 100-142 Building Official $ 190,295 100-160 Economic Development $ 20,600 100-165 General Administration $318,796 $--349-,,374 100-172 Parks & Recreation $88,542$ x,244 100-175 Emergency Preparedness $51,631 $ 61,452 100-186 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 $200,000 General Fund Subtotal $7,328,224 x 7,� -,-o� Ordinance No. FY2024-02 Page 1 of 2 Page 19 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 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 #3.B. 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 Page 20 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 201 Education Support $12,205,000$44-,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 $1,575,30195 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 Page 20 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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) Property 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 CQ (D N N O W 01 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 Budoet 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 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 Run by Dora Cross on 05/30/2023 14:31:58 PM Page 2 of 30 Federal Grants 331.119 CORONAVIRUS Relief Fund (CARES AC) 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 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 Interest Earnings 361.100 Interest Earnings 137,371.08 45,568.63 77,748.75 50,000.00 318,311.07 300,000.00 300,000.00 .00 361.300 Change in Fair Market Value 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 Miscellaneous - classified 380.110 Jury Duty 300.00 275.00 375.00 200.00 50.00 200.00 200.00 .00 380.120 Sale of Copies 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 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 LS to Account Account Description Amount Amount Amount Budoet 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 Budget Worksheet Report Budget Year 2024 Professional Services 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual 430.100 Political Lobbyist 72,000.00 72,000.00 Change from LS to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund 184.39 .00 963.00 .00 .00 .00 .00 .00 Professional Services Totals $72,184.39 $72,000.00 $69,963.00 EXPENSE $73,500.00 $73,500.00 $0.00 450.119 COVID-19 Expenditures .00 .00 .00 500.00 Department 100 - Legislative .00 .00 .00 450.120 Printing / Binding 17.12 .00 .00 Personnel Services .00 500.00 500.00 .00 450.140 Dues/ Books/ Periodicals 16,611.25 18,770.81 410.106 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 Goods & 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 (Q (D N C.n O W K -on -LAK- IS-LAMn 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 Budoet 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 5upport 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 v N O') O W 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 LS to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 105 - Borough Management A/located 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 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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 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 LS to Account Account Description Amount Amount Amount Budoet 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 5upport 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 $413.00 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 8 of 30 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 9 of 30 Budget Worksheet Report *0-D$n Budget Year 2024 $� 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney Legal 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 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 Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) EXPENSE .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 .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) Personnel Services (12,000.00) (12,000.00) .00 Allocated to Projects Totals ($47,319.00) ($48,319.00) ($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 5upport Goods & 5erNres 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 5upport 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 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 Budoet 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 (Q (D W N O W 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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 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 Budget Worksheet Report Budget Year 2024 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 Budoet 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 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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 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 Lega/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 Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:31:59 PM Page 15 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 W -on -LAW- IS-LAMn 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 Budoet 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 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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 Personne/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 Lega/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 5upport 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 W 00 0 W 01 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 LS to Account Account Description Amount Amount Amount Budoet 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 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 LS to Account Account Description Amount Amount Amount Budoet 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 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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 165 - General Administration Personnel Services 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 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 5upport 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 (Q CD N O W Budget Worksheet Report Budget Year 2024 capital Projects 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund $0.00 $0.00 $0.00 $0.00 $7.39 $0.00 $0.00 $0.00 EXPENSE Department 165 - General Administration 950.00 950.00 950.00 1,000.00 950.00 1,000.00 1,000.00 .00 support Goods & Services $950.00 $950.00 $950.00 $1,000.00 $950.00 $1,000.00 $1,000.00 $0.00 450.251 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 Out/ay 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 W 0 W Budget Worksheet Report Budget Year 2024 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 Budoet 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 5upport 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 v 0 W Budget Worksheet Report Budget Year 2024 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 5ervices Totals $0.00 $0.00 $0.00 $0.00 $340.00 $0.00 $0.00 $0.00 Support Goods & Services 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund 450.170 Machinery / Equipment <$5000 .00 .00 .00 5,000.00 .00 5,000.00 EXPENSE .00 450.270 Continuing Education .00 .00 .00 6,000.00 .00 Department 175 - Emergency Preparedness 5,000.00 .00 450.300 Travel/ Per Diem .00 .00 .00 2,500.00 Personnel Services 2,500.00 2,500.00 .00 450.340 Telephone/Communications .00 1,062.44 (288.16) 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 5ervices 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 v 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 26 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 15,789.00 15,789.00 15,789.00 15,345.00 15,989.18 15,789.00 15,789.00 .00 Contributions Totals $20,446.81 $20,397.27 $20,396.04 $20,045.00 $19,842.03 $20,489.00 $20,489.00 $0.00 Department 190 - Education / Culture / Recreation $20,446.81 $20,397.27 $20,396.04 $20,045.00 $19,842.03 $20,489.00 $20,489.00 $0.00 Totals Run by Dora Cross on 05/30/2023 14:32:00 PM Page 26 of 30 v 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 O v (D Z O N O N P1 O N D n O (Q (D C Q CD O fn n v CO O W Cn Budget Worksheet Report 0-DK- 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 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 v 0 W Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:32:00 PM Page 29 of 30 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 Radia 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 v U1 0 0 W Budget Worksheet Report Budget Year 2024 Operating Transfers Out Totals 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual $750,000.00 $200,000.00 Change from LS to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 100 - General Fund $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) EXPENSE Department 195 - Transfers Out $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) Operating Transfers Out $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) 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 U1 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 U1 N O W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet 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 U1 W 0 W Budget Worksheet Report Budget Year 2024 Rents & Royalties 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 210 - land Sales .00 Rents & Royalties Totals $85,775.40 $38,201.72 $5,584.64 $30,000.00 $0.00 REVENUE $30,000.00 $0.00 Land Sales Activity Department 000 - Fund Revenues 371.100 Land Sale - Principal 16,762.41 52,687.39 9,827.80 Licenses & Permits 9,965.56 12,077.00 12,077.00 .00 371.110 Land Sale - Interest 12,139.59 10,117.78 322.100 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 380.170 Other 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 - Classified 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 v U1 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 CQ (D U1 (J"! 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 210 - land Sales (87.00) (114.00) (49.00) .00 (48.00) .00 .00 .00 EXPENSE 350.00 .00 .00 .00 .00 .00 .00 .00 Department 231 - Resource Management 13,725.00 4,500.00 .00 .00 .00 .00 .00 .00 Personnel Services .00 4,713.95 .00 .00 .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 v Ul 0 W Budget Worksheet Report Budget Year 2024 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Descriotion 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 $367253.51 $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 v U1 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 220- Building & Grounds .00 115,000.00 .00 .00 .00 .00 .00 .00 REVENUE $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 $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 Federal Grants $877,025.35 $1,025,969.46 $778,665.22 $1,186,815.00 $758,200.59 $936,776.00 $936,776.00 $0.00 331.119 CORONAVIRUS Relief Fund (CARES AC) 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 (Q (D (n 00 0 W cn 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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 Processional 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 Processional 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 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 LS to Account Account Description Amount Amount Amount Budoet 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 Budget Worksheet Report Budget Year 2024 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 Lega/Services Totals $0.00 $0.00 $550.00 $0.00 $1,440.00 $0.00 $0.00 $0.00 Support Goods & Services 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 220- Building & Grounds 144.41 161.67 145.00 200.00 141.00 .00 .00 .00 EXPENSE (1,288.00) (1,509.00) (2,229.00) .00 (2,912.00) .00 .00 .00 Department 233 - Mental Health Center .00 .00 999.03 .00 817.74 .00 .00 .00 Personnel Services .00 .00 .00 .00 5,899.40 .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 Lega/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 0 W 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 Budoet 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&SeMi STotals $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 N O W 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 Budoet 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 W 0 W 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 Budoet 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 5upport 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 0 W 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 LS to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 234 - LEPC $10,072.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 REVENUE $12,737.82 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Department 000 - Fund Revenues $12,737.82 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Federal Grants 331.119 CORONAVIRUS Relief Fund (CARES AC) .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 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 v 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet 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 W -on -LAW- IS-LAMn Budget Worksheet Report Budget Year 2024 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 Budoet 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 v Cb 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 242 - Service District #1 $0.00 $13.06 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 REVENUE Department 000 - Fund Revenues 25,296.51 16,487.82 14,652.30 .00 26,536.81 .00 .00 .00 Property Tax 4,481.61 (12,824.18) (81,001.89) .00 (15,315.42) .00 .00 .00 311.100 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 25,296.51 16,487.82 14,652.30 .00 26,536.81 .00 .00 .00 361.300 Change in Fair Market Value 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 Miscellaneous - Classified 380.170 Other 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 K -on -LAK- IS-LAMn 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 Budoet 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 v 0 0 W 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 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 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 O W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual .00 .00 10,000.00 Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 244 - Monashka Bay Road District $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 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 $0.00 Run by Dora Cross on 05/30/2023 15:11:07 PM Page 22 of 51 v W 0 W W-on-LAWr ISLA vn B 01? 0 UG$ Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 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 O v (D z O N N O N D Q O .-t CC2 (D C Q CD .-t O In n Budget Worksheet Report 0-DK- 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 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 (Q (D 0 W (s Budget Worksheet Report Budget Year 2024 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 Lega/Services Totals $0.00 $0.00 $0.00 $0.00 $55.00 $0.00 $0.00 $0.00 Service District Maint 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 246 - Bay View Road Service .00 6,917.56 3,754.81 8,800.00 27,862.50 8,800.00 8,800.00 .00 EXPENSE 142.00 4,104.33 142.00 2,700.00 .00 2,700.00 2,700.00 .00 Department 228 -Bay View Road Service District $8,015.47 $12,718.61 $10,299.47 $14,500.00 $34,175.20 $14,500.00 $14,500.00 $0.00 Personnel Services 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 Lega/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 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 v 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual .00 .00 .00 .00 .00 Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 250 -Fire Protection Area #1 $0.00 REVENUE 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 AC) 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 (Q CD 0 W 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet 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 K -on -LAW- IS-LAMn 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 Budoet 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 v 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 00 0 0 W Cil Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 30 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 252 -Women's Bay Fire Dept. REVENUE Department 000 - Fund Revenues 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 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 AC) 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 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 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 Lega/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 (Q (D 00 N O W (J1 K -on -LAK- ISLA vn Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 252 -Women's Bay Fire Dept. EXPENSE 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 00 W 0 W 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 Budoet 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 00 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 &Servires 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 00 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 260 - Woodland Acres Light (276.67) (1,596.55) .00 (287.69) .00 .00 .00 REVENUE $80.04 ($1,310.17) $0.00 $228.69 $150.00 $150.00 $0.00 Department 000 - Fund Revenues $5,716.48 $4,589.29 $5,800.00 $6,072.94 $5,950.00 $5,950.00 $0.00 Property Tax $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 00 0 W 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 Budoet 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 v 00 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 00 00 0 W 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 LS to Account Account Description Amount Amount Amount Budoet 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 v 00 0 W 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 Budoet 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 0 W (J"! Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet 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 W 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 Budoet 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 Federal Shared 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 v N O W Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 42 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 276 - Facilities Fund REVENUE Department 000 - Fund Revenues 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 W 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 0 W 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 Budoet 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 W -on -LAW- IS-LAMn Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet 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 5upport 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 v 0 W 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 Budoet 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 Budget Worksheet Report 0-DK- 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 278 -Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues Federal 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 00 0 W Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 15:11:08 PM Page 48 of 51 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet 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 (Q 0 W W -on -LAW- IS-LAMn 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 LS to Account Account Description Amount Amount Amount Budoet 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 O v (D z O N N O N D Q O CQ (D C Q CCl CD O fn (7 O O O W Budget Worksheet Report 0-DK- 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 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 20128 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 - Pnncipal 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 20128 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 O v (D z O N N P1 i O N D Q O CQ (D C Q CCl CD O lin (7 0 O W Budget Worksheet Report 0-DK- 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 300 - Debt Service EXPENSE Department300 - 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 Band 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 O v CD z O N N P1 O N D Q O (Q CD C Q CD .-t O (n n �1J C� CD 0 N O Cn Budget Worksheet Report 0-DK- 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 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 (CURES 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 $27684.00 $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 of Long 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 0 W 0 W 01 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 Budoet 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 (D 0 0 W Cil Budget Worksheet Report Budget Year 2024 Legal Services 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund $21,977.00 $580.00 $0.00 $480.00 $5,000.00 $5,000.00 $0.00 Contributions EXPENSE 448.322 Senior Citizen Support 37,904.04 Department 731 - Waste Disposal 37,860.24 40,000.00 .00 40,000.00 40,000.00 .00 448.902 Donated Trash Disposal .00 171,973.10 Sub -Department 701 - Landfill 140,000.00 101,831.10 140,000.00 140,000.00 .00 Contributions Totals $37,904.04 $210,084.03 $182,638.73 Personnel Services $101,831.10 $180,000.00 $180,000.00 $0.00 410.110 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 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 37,904.04 38,110.93 37,860.24 40,000.00 .00 40,000.00 40,000.00 .00 448.902 Donated Trash Disposal .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 (D O C.n ISI W K -on -LAW- IS-LAMn Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 4 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 & 5erv1re5 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 (D 0 0 W 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 Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund 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 EXPENSE 62,302.00 .00 75,000.00 75,000.00 .00 Depreciation Totals $280,483.47 $296,876.67 $169,590.87 Department 731 - Waste Disposal $0.00 $293,182.00 $293,182.00 $0.00 Sub -Department 701 - Landfill .00 21,328.16 .00 .00 .00 .00 .00 .00 Support Goods & 5ervires $0.00 $21,328.16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.440 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) Equipment 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 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 capital Outlay 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 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 Depreciation 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 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 Operatinq 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 0 0 W 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 Budoet 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 Pmperty 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 CQ (D 0 00 ISI W 0-DK- $� Account Account Description 2020 Actual Amount 2021 Actual Amount 2022 Actual Amount 2023 Amended Budoet Budget Worksheet Report Budget Year 2024 2023 Actual Change from Ll to Amount 2024 Level 1 2024 Level 2 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 Professional 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 5upport 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 C:) (D 0 W K -on -LAW- IS-LAMn Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:24 PM Page 8 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Support Goods & 5ervices 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 Deprxtatton 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 0 0 W 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 Budoet 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 W Budget Worksheet Report Budget Year 2024 Rents & Royalties 363.950 GASB 87 Lease Adjustment .00 .00 (213,464.04) .00 .00 .00 .00 .00 Rents & Roya/ties Totals $0.00 $0.00 ($213,464.04) $0.00 $0.00 $0.00 $0.00 $0.00 Miscellaneous - Classified 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 540 - Hospital Fund $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 REVENUE $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 Department 000 - Fund Revenues $1,469,272.00 $1,469,272.00 $0.00 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 & Roya/ties 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 Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 540 - Hospital Fund 298,462.03 298,462.03 298,217.27 298,463.00 .00 298,217.00 298,217.00 .00 EXPENSE 1,255.23 3,772.10 3,772.12 1,255.00 .00 3,772.00 3,772.00 .00 Department 740 - Hospital Enterprise Fund $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 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 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet 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 0 W 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 Budoet 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 OPLong 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 0 W Budget Worksheet Report Budget Year 2024 Legal Services 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 545 -Long Term Care Center $0.00 $520.00 $1,972.00 $0.00 $800.00 $2,500.00 $2,500.00 $0.00 EXPENSE Department 742 - Elder Care 29,519.00 36,288.00 44,079.00 32,000.00 48,732.00 50,000.00 50,000.00 .00 Professional Services 1,490.25 1,446.46 1,236.00 1,000.00 1,456.00 1,500.00 1,500.00 .00 430.140 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 (Q CD 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 555 - KFRC .00 .00 28,955.00 .00 .00 .00 .00 .00 REVENUE $45,000.00 $0.00 $28,955.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues $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 Federal Grants $934,098.02 $572,815.68 $862,400.02 $3,363,682.00 $745,800.62 $1,573,395.00 $1,575,301.00 $1,906.00 331.119 CORONAVIRUS Relief Fund (CARES AC) 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 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 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 (Q (D 0 W W -on -LAW- IS-LAMn 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 Budoet 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 5ervices 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 (Q 00 0 W Budget Worksheet Report Budget Year 2024 Elecfn'cal 482.110 Electrical - Light & Power 482.120 Replacement Parts 482.140 System Maint & Repair Plumbing 483.110 Water 483.120 Supplies 483.130 System Maint & Repair 483.140 Sea Water Pump Repairs Air Conditioning 484.110 Utilities - Ventilate 484.120 System Maint & Repair Elevators 485.120 System Maint & Repair Miscellaneous 486.140 Lawn / Landscape Maint 486.150 Other 124,346.55 155,111.58 206,890.96 200,000.00 104,639.25 200,000.00 200,000.00 .00 .00 1,541.75 .00 15,000.00 2,356.38 15,000.00 15,000.00 .00 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 24,443.76 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual 60,000.00 .00 Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 555 - KFRC 75,000.00 20,431.23 25,000.00 25,000.00 .00 12,969.01 4,736.76 27,560.20 EXPENSE 17,498.30 10,000.00 10,000.00 .00 Plumbing Totals $46,049.05 $26,977.43 $56,866.59 $118,000.00 Department 758 - Research Facility $98,000.00 $98,000.00 $0.00 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 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 Elecfn'cal 482.110 Electrical - Light & Power 482.120 Replacement Parts 482.140 System Maint & Repair Plumbing 483.110 Water 483.120 Supplies 483.130 System Maint & Repair 483.140 Sea Water Pump Repairs Air Conditioning 484.110 Utilities - Ventilate 484.120 System Maint & Repair Elevators 485.120 System Maint & Repair Miscellaneous 486.140 Lawn / Landscape Maint 486.150 Other 124,346.55 155,111.58 206,890.96 200,000.00 104,639.25 200,000.00 200,000.00 .00 .00 1,541.75 .00 15,000.00 2,356.38 15,000.00 15,000.00 .00 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 24,443.76 19,663.38 25,029.97 30,000.00 36,825.88 60,000.00 60,000.00 .00 .00 .00 .00 3,000.00 .00 3,000.00 3,000.00 .00 8,636.28 2,577.29 4,276.42 75,000.00 20,431.23 25,000.00 25,000.00 .00 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 3,250.00 .00 3,950.00 5,000.00 .00 5,000.00 5,000.00 .00 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 $0.00 900.00 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 Run by Dora Cross on 05/30/2023 14:57:25 PM .00 32.85 .00 10,000.00 .00 5,000.00 5,000.00 .00 158.27 107.00 .00 .00 4,417.59 .00 .00 .00 Page 17 of 23 0 W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Miscellaneous 486.160 100% Non-NOAA 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 N O O W Budget Worksheet Report Budget Year 2024 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 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual .00 27,286.00 .00 24,055.00 Change from Ll to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 556 -Research Court Apartments $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 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 CQ (D N O W Budget Worksheet Report Budget Year 2024 Heating 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from Ll to Account Account Description Amount Amount Amount Budoet 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 5,692.20 410.110 Salaries 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 108.62 211.58 .00 2,184.00 114.12 .00 .00 .00 410.130 Overtime 189.86 368.57 .00 500.00 71.45 .00 .00 .00 420.110 Unemployment Taxes .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 5upport 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 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 Budget Worksheet Report Budget Year 2024 Run by Dora Cross on 05/30/2023 14:57:25 PIA Page 21 of 23 2020 Actual 2021 Actual 2022 Actual 2023 Amended 2023 Actual Change from LS to Account Account Description Amount Amount Amount Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 556 -Research Court Apartments EXPENSE Department 759 -Apartments 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 PIA Page 21 of 23 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 LS to Account Account Description Amount Amount Amount Budoet 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 N O W Budget Worksheet Report Budget Year 2024 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 5upport Goods & Services 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 Budoet Amount 2024 Level 1 2024 Level 2 L2 Fund 560 - 911 Service (104.00) (113.00) (127.00) .00 (135.00) .00 .00 .00 EXPENSE $307.14 $327.52 $277.00 $300.00 $332.00 $0.00 $0.00 $0.00 Department 760 - NIRF or 911 Service $295,464.75 $301,032.17 $301,237.17 $295,000.00 $205,620.66 $300,000.00 $300,000.00 $0.00 Personnel Services $295,464.75 $301,032.17 $301,237.17 $295,000.00 $205,620.66 $300,000.00 $300,000.00 $0.00 410.140 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 5upport Goods & Services $295,447.17 $301,032.17 $301,289.17 $295,000.00 $260,037.73 $300,000.00 $300,000.00 $0.00 450.222 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 #3.B. 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 — Department Title Amount 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 Page 125 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 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 #3.B. 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 Page 126 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 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 & Dis osal $ 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 Page 126 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... C W r_ C) 2 M D Z G) O n CD Z O T N O N i O N D Q O O S CD W C Q cc CD TI O -1 Cn n O O N v 0 W Cr Kodiak Island Borough 03/31/23 dic 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 P I 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 e� O N Co O W Cn Kodiak Island Borough Information for the FY2024 Budget General Fund Expenses Department 100-100 Legislative Personnel Services Employee Benefits Professional Services Support Goods & Services Total 100-105 Borough Management Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Total 100-110 Borough Clerk Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Total 100-115 Borough Attorney Professional Services Support Goods & Services Total 100-120 Finance Department Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Total $ 536,454 $ 552,964 $ 454,883 $ 436,555 $ 03/31/23 dlc $ 2018 2019 2020 2021 2022 2023 2024 $ Actual Actual Actual Actual Actual (Amended) (Level 1 MGR) $ $ 31,800 $ 31,500 $ 32,104 $ 32,446 $ 32,200 $ 52,600 $ 52,600 $ 3,926 $ 2,923 $ 3,382 $ 2,809 $ 3,412 $ 5,737 $ 5,696 $ 72,931 $ 72,954 $ 72,185 $ 72,000 $ 69,963 $ 73,500 $ 73,500 $ 38,774 $ 37,077 $ 36,551 $ 50,723 $ 23,656 $ 60,450 $ 118,875 $ 147,431 $ 144,454 $ 144,222 $ 157,978 $ 129,231 $ 192,287 $ 250,671 $ 347,178 $ 392,194 $ 421,771 $ 355,127 $ 344,099 $ 295,405 $ 262,982 $ 213,188 $ 229,913 $ 249,405 $ 231,116 $ 182,014 $ 176,031 $ 143,647 $ - $ - $ - $ - $ 7,343 $ 110,000 $ 75,000 $ 64,223 $ 76,215 $ 59,721 $ 54,160 $ 67,427 $ 58,849 $ 66,108 $ (32,000) $ (37,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) $ (27,000) $ 592,589 $ 661,322 $ 688,897 $ 598,403 $ 558,883 $ 598,285 $ 520,737 $ 254,649 $ 274,088 $ 210,513 $ 186,419 $ 238,461 $ 277,968 $ 324,480 $ 152,266 $ 160,728 $ 147,288 $ 133,071 $ 144,068 $ 177,870 $ 176,198 $ - $ - $ - $ 3,248 $ - $ 2,000 $ 2,000 $ 129,539 $ 118,148 $ 97,082 $ 113,817 $ 137,087 $ 180,312 $ 171,847 $ 536,454 $ 552,964 $ 454,883 $ 436,555 $ 519,616 $ 638,150 $ 674,525 $ 89,553 $ 62,455 $ 73,911 $ 53,988 $ 60,817 $ 100,000 $ 80,000 $ 15,294 $ 24,439 $ 14,465 $ 24,213 $ 20,319 $ 10,500 $ 10,500 $ 104,847 $ 86,894 $ 88,376 $ 78,201 $ 81,136 $ 110,500 $ 90,500 $ 420,272 $ 426,275 $ 453,432 $ 435,694 $ 431,252 $ 476,602 $ 519,599 $ 268,749 $ 278,740 $ 314,089 $ 335,701 $ 319,810 $ 334,795 $ 351,703 $ 112,145 $ 99,064 $ 91,326 $ 88,462 $ 89,073 $ 86,281 $ 87,928 $ (43,000) $ (48,319) $ (47,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ 758,166 $ 755,760 $ 811,528 $ 811,538 $ 791,816 $ 849,359 $ 910,911 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 Kodiak Island Borough Information for the FY2024 Budget General Fund Expenses Department $ 600 100-142 Building Official $ 600 Professional Services 20,600 Support Goods & Services 20,600 Total 100-160 Economic Development 2020 Professional Services $ Support Goods & Services $ Total 100-165 General Administration Actual Personnel Services Actual Employee Benefits 2,276 Professional Services (Amended) Support Goods & Services $ 142,231 Capital Outlay $ 164,173 Total 100-172 Parks & Recreation $ Personnel Services $ Employee Benefits $ 24,220 Professional Services $ 20,491 Support Goods & Services $ Capital Outlay $ Total 100-175 Emergency Preparedness $ 166,451 Personnel Services $ 184,664 Employee Benefits $ Professional Services $ Support Goods & Services $ Total 100-186 Animal Control $ 20,000 Professional Services $ Total $ 33,936 $ 600 $ 20,600 $ 5,850 $ 600 $ 20,600 $ 20,600 03/31/23 dlc 2018 2019 2020 2021 $ 2022 $ 2023 $ 2,880 2024 Actual Actual Actual Actual 2,276 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 $ 33,336 $ - $ 20,000 $ - $ - $ 20,000 $ 20,000 $ 600 $ 600 $ 600 $ 5,850 $ 600 $ 600 $ 600 $ 33,936 $ 600 $ 20,600 $ 5,850 $ 600 $ 20,600 $ 20,600 $ 833 $ 1,433 $ 773 $ 481 $ - $ 3,237 $ 47,405 $ 2,880 $ 3,250 $ 8,119 $ (1,021) $ - $ 2,276 $ 35,379 $ 98,555 $ 107,308 $ 89,159 $ 101,130 $ 109,351 $ 121,600 $ 116,100 $ 92,591 $ 237,627 $ 214,475 $ 146,490 $ 81,267 $ 600,257 $ 119,487 1,868 $ 18,700 $ 19,200 $ 43,037 $ 14,306 $ 4,479 $ 5,256 $ 194,859 $ 349,618 $ 312,526 $ 247,080 $ 190,618 $ 727,370 $ 318,371 $ 17,414 $ 11,570 $ 12,289 $ 7,084 $ 3,924 $ 10,382 $ 35,825 $ 4,304 $ 3,219 $ 3,030 $ 3,103 $ 1,615 $ 5,655 $ 15,419 $ 8,431 $ 1,055 $ 1,350 $ 7,525 $ 13,428 $ 10,000 $ 15,000 $ 38,003 $ 41,252 $ 15,893 $ 1,848 $ 3,159 $ 17,000 $ 22,000 $ 9,035 $ - $ - $ - $ - $ - $ - $ 77,187 $ 57,096 $ 32,562 $ 19,560 $ 22,125 $ 43,037 $ 88,244 $ 4,204 $ 5,028 $ 423 $ 1,219 $ - $ - $ 10,047 $ 2,443 $ 2,637 $ 252 $ 885 $ - $ - $ 7,205 $ 21,917 $ 400 $ - $ 101 $ 9,115 $ 15,000 $ 15,000 $ 14,473 $ 6,241 $ 3,804 $ 3,051 $ 1,868 $ 18,700 $ 19,200 $ 43,037 $ 14,306 $ 4,479 $ 5,256 $ 10,983 $ 33,700 $ 51,452 $ 114,015 $ 115,800 $ 118,700 $ 118,700 $ 121,000 $ 150,430 $ 152,310 $ 114,015 $ 115,800 $ 118,700 $ 118,700 $ 121,000 $ 150,430 $ 152,310 W O W Kodiak Island Borough Information for the FY2024 Budget General Fund Expenses 03/31/23 dlc 2018 2019 2020 2021 $ 92,400 2022 96,760 2023 85,000 2024 Department Actual Actual Actual Actual $ 1,586,279 Actual (Amended) (Level 1 MGR) 100-190 Education / Culture / Recreation $ 591,958 Contributions $ 28,000 $ 24,600 $ 23,700 $ 35,350 $ 73,240 $ Support Goods & Services $ 4,665 $ 20,472 $ 20,447 $ 20,397 $ 20,396 $ 20,045 $ 20,489 Total $ 4,665 $ 20,472 $ 20,447 $ 20,397 $ 20,396 $ 20,045 $ 20,489 100-191 Non -Profit Funding: Kodiak Colleges & Libraries $ 279,500 $ 232,900 $ 207,500 $ 177,750 Operating Transfers $ 403,958 $ - $ 13,000 $ 3,026,148 Contributions $ 72,000 $ 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 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 $ 1,551,847 $ 1,434,608 $ 1,586,279 $ 1,623,297 Professional Services $ 620,375 $ 588,565 $ 591,958 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 $ (90,819) $ (91,819) $ (91,819) $ (91,819) $ (76,819) Non -Profit Contributions $ 279,500 $ 232,900 $ 207,500 $ 177,750 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 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 #3.B. 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 $ 520,172 100-110 Borough Clerk $ 674,938 100-115 Borough Attorney $ 90,500 100-120 Finance $ 930,026 100-125 Finance — Information Technology $ 1,322,922 100-130 Assessing $ 891,439 100-135 Engineering & Facilities $ 543,680 100-140 Community Development $ 776,213 100-142 Building Official $ 190,295 100-160 Economic Development $ 600 100-165 General Administration $ 318,796 100-172 Parks & Recreation $ 88,542 100-175 Emergency Preparedness $ 51,631 100-186 Animal Control $ 152,310 100-190 Education/Culture/Recreation $ 20,489 Ordinance No. FY2024-02 Page 1 of 3 Page 132 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 28 29 30 31 32 33 34 35 36 37 38 39 40 41 AGENDA ITEM #3.B. 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 $ 995.618 General Fund Subtotal $ 8,088,842 201 Education Support $12,205,000 210 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 $ 1,575,301 556 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. Ordinance No. FY2024-02 Page 2 of 3 Page 133 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 AGENDA ITEM #3.B. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS EIGHT DAY OF JUNE, 2023. 1,0] a] 0M 6�1► 11117-101 :1+1111111% Scott Arndt, Mayor Introduced by: Borough Manager First reading: 06/01/2023 Second reading/public hearing: VOTES: Ayes: LeDoux, Smiley, Sharratt, Turner Absent: Delgado, :Griffin, Smith Ordinance No. FY2024-02 ATTEST: umffij Nova M. Javier, MMC Borough Clerk Page 3 of 3 Page 134 of 135 PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal ... FY2024 Level,3� Area Wide Tax Totals FY2024 Maximum Allowable Property Tax Revenue (MAPTR) : $15,842,270 Tax Category Fund Fund Description Tot Tax Revenue needed TY2023 Certified Assessed Value Estimated Mill Rate Area Wide- Limited 100 General Fund - Operations $ 935,162 $ 1,591,237,690 0.59 AreaWide- Limited 100 General Fund -Transfer $ 995,618 $ 1,591,237,690 0.63 Total General Fund $ 1,930,780 1.22 Area Wide- Limited 201 KIBSD Education Support $ 12,205,244 $ 1,591,237,690 7.67 Area Wide- Limited 469 Facilities Maintenance $ 1,706,246 $ 1,591,237,690 1.07 MAPTR Limit $ 15,842,270 9.96 AreaWide - Not Limited 300 Debt Service -Education $ 465,019 $ 1,591,237,690 0.29 Total Levy $ 16,307,2891 10.25 \ Total Mill Rate W 0 W Kodiak Island Borough Assembly Special Meeting Agenda Thursday, June 8, 2023, 6:30 p.m. Assembly Chambers This meeting was called by the Mayor and Assembly. 1. 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 2. CITIZENS COMMENTS (Limited to Three Minutes per Speaker) 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 3. CONSIDERATION OF MATTER(S) IN THE CALL FOR THE SPECIAL MEETING Mayor to announce: With no objection from the Assembly, staff requested that we process Ordinance No. FY2024-02 before Ordinance No. FY2024- 01. A. PUBLIC HEARING - 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 Recommended motion: Move to adopt Ordinance No. FY2024-01. Staff report — Dora Cross, Finance Director Open public hearing. Read phone numbers: 907-486-3231, Toll Free 1-855-492-9202. Page 1 of 2 Please ask speakers to: Sign in and state their name for the record 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 Close the public hearing. Assembly discussion. ROLL CALL VOTE ON THE MOTION B. PUBLIC HEARING - Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And Appropriating From All Borough Funds Recommended motion: Move to adopt Ordinance No. FY2024-02. Staff report — Dora Cross, Finance Director Open public hearing. Read phone numbers: 907-486-3231, Toll Free 1-855-492-9202. Please ask speakers to: Sign in and state their name for the record 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 Close the public hearing. Assembly discussion. Recommended motion: Move to amend Ordinance No. FY2024-02 by: ROLL CALL VOTE ON THE MOTION TO AMEND ROLL CALL VOTE ON THE MAIN MOTION AS AMENDED 4. 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 2 of 2 KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Regular Special Convened: i Recessed: �^ Reconvened: �t Co Date: Adjourned: BY: SECOND: BY: C�2 BY: _ �� • SECOND: SECOND: c, BY: SECOND: BY: 5 J SECOND: 1 YES NO Mr, Delgado YES ' NO Mr. YES el ado NO Mr. Delgado Mr. Griffin r. Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDouxV7Mr. LeDou�z Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharra Mr. Smiley V Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smith ASmith Mr. Turner Mr. Turner Mr. Turner Mr. Turner Mr. Turner _ OULD ANYONE LIKE TO CHANGE TOTAL:I- 4_1 THEIR VOTE? WOULD ANYONE TOTAL:114 1TOTAL: U I LIKE TO CHANGE THEIR VOTE? TOTAL: 7_9 I C; TOTAL: The mayor may 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 Arndt VMayor Arndt Mayor Arndt Mayor Arndt Mayor ArndFT I Regular Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: J 1 Date: Adjourned: BY:� SECOND: \,0C:, BY: SECOND: w BY: SECOND: BY: SECOND: BY: SECOND: YES NO YES NO YES NO YES NO YES NO Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Turner Mr. Turner Mr. Turner Mr. Turner Mr. Turner OULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD_ ANYONE LIKE TO CHANGE THEIR VOTE? �I TOTAL: TOTAL: TOTAL: TOTAL: TOTAL: The mayor may not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly. Mayor 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 Please PRINT your name legibly Please PRINT your name legibly Vol. FY2023, No. 38 Kodiak Island Borough Assembly Newslette June 09, 2023 At Its Special Meeting Of June 8, 2023, The Kodiak Island Borough Assembly Took The Following Actions. The Next Regular Meeting Of The Borough Assembly Is Scheduled On Thursday, June 15, 2023, At 6:30 p.m. In The Borough Assembly Chambers. AMENDED, ADOPTED 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 AMENDED, ADOPTED Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And Appropriating From All Borough Funds View our website Visit our Facebook page Follow us on www.kodiakak.us www.facebook.com/KodiakislandBorough Twitter: 0 @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. 38 June 09, 2023 At Its Special Meeting Of June 8, 2023, The Kodiak Island Borough Assembly Took The Following Actions. The Next Regular Meeting Of The Borough Assembly Is Scheduled On Thursday, June 15, 2023, At 6:30 p.m. In The Borough Assembly Chambers. AMENDED, ADOPTED 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 AMENDED, ADOPTED Ordinance No. FY2024-02 Adopting The Budget For Fiscal Year 2024 And Appropriating From All Borough Funds