2025-05-08 Work SessionKodiak Island Borough
Assembly Work Session
Assembly Chambers
Thursday, May 8, 2025, 6:30 p.m.
Work Sessions are informal meetings of the Assembly where members review forthcoming programs of the
borough, receive progress reports on current program or projects or receive other similar information from the
manager. All discussions and conclusions are informal and there are no official actions taken. The Assembly also
review the upcoming regular meeting agenda packet and request and/or receive information from staff. This work
session is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are
available online.
Any public documents related to the agenda that are received and shared with elected officials after the initial
agenda packet has been released will be included in the Supplemental Materials section below. The deadline for
releasing supplemental materials is noon on the day of the meeting.
Page
1. CITIZENS' COMMENTS 1-907-486-3231 or Toll Free 1-855-492-9202
(Limited To Three Minutes Per Speaker)
2. AGENDA ITEMS
a. Presentation From Building Inspector, Ted Hansen, Regarding
4-6
the Signal Hill [Mental Health] Buildings
Agenda Item Report - Pdf
b. Introduction Of Emergency Management Manager Rich Gonzalez
7 - 10
Agenda Item Report - Pdf
C. Discussion Of The Kodiak Island Borough School District
11 - 12
(KIBSD) Funding Request
Agenda Item Report - Pdf
d. FY2026 Budget Review For A General Fund Department, Several
13 - 37
Special Revenue Funds, And Several Enterprise Funds
Agenda Item Report - Pdf
3. PACKET REVIEW
The DRAFT regular meeting packet is available online at Kodiak Island Borough -
Meeting Type List (civicweb.net).
a. AWARDS AND PRESENTATIONS
• Proclamation Recognizing June As LGBTQIA+ Pride
Month
• Community Clean Up Day And Household Hazardous
Page 1 of 49
Waste Event Presentation
PUBLIC HEARING
• Ordinance No. FY2025-02B, Amending Ordinance No.
FY2025-02, Fiscal Year 2025 Budget, By Amending
Budgets and Appropriations To Account For Various
Revenues That Are Over Budget, Providing For Additional
Expenditures, And Moving Funds Between Projects
CONTRACTS
• Contract No. FY2019-10U, Change Order No. 21.1 For
The North Star Roof And Skylight Replacement Structural
Design With Jensen Yorba Wall
RESOLUTIONS
• Resolution No. FY2025-18, Approving Certain
Unincorporated Communities And Their Respective Native
Village Council And/Or Incorporated Nonprofit Entity For
Participation In The FY2026 Community Assistance
Program
ORDINANCES FOR INTRODUCTION
• Ordinance No. FY2025-17, An Ordinance Of The
Assembly Of The Kodiak Island Borough Rezoning A
Portion Of Tract E, U.S. Survey 4793 From R1-Single
Family Residential District to I -Industrial District (Zoning
Will Correspond To Lot Created By Abbreviated
Subdivision S25-007)
• Ordinance No. FY2025-18, An Ordinance Of The
Assembly Of The Kodiak Island Borough Rezoning A
Portion Of U.S. Survey 4793, Tract E from R1-Single
Family Residential District to B-Business District (Zoning
Will Correspond With Lot Created By Preliminary
Subdivision, Case No. S25-006)
• Ordinance No. FY2026-01, Adopting The Budget For
Fiscal Year 2026 And Appropriating From All Borough
Funds
• Ordinance No. FY2026-02, Receiving The 2025 Certified
Real And Personal Property Tax Roll, Levying Ad Valorem
Property Taxes For Tax Year 2025 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 2025; And
Page 2 of 49
Setting The Date When Taxes Become Delinquent
EXECUTIVE SESSION
• Borough Manager's Performance Evaluation
4. MANAGER'S COMMENTS
a 2025-05-08 Borough Manager's Report 38 - 44
5. CLERK'S COMMENTS
a 2025-05-08 Borough Clerk's Report 45 - 48
6. ASSEMBLY MEMBERS' COMMENTS
7. MAYOR'S COMMENTS
8. SUPPLEMENTAL MATERIALS
a Meeting Material 49
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 3 of 49
AGENDA ITEM #2.a.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 8, 2025
ASSEMBLY WORK SESSION
SUBJECT: Presentation From Building Inspector, Ted Hansen, Regarding the Signal Hill
[Mental Health] Buildings
ORIGINATOR: Codi Allen, Project Manager/Inspector
RECOMMENDATION:
Discuss and provide direction to staff on how to proceed with the future of the Signal Hill
[Mental Health] Buildings.
DISCUSSION:
Building Inspector Ted Hansen will conduct a verbal presentation on the items identified
during the April 16th site walk through at the Signal Hill [Mental Health] Buildings.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
Presentation From Building Inspector, Ted Hansen, Regarding the Signal H...
Page 4 of 49
AGENDA ITEM #2.a.
Outlook
RE: May 1st KIB Assembly Meeting
From Hansen, Ted <thansen@city.kodiak.ak.us>
Date Tue 4/29/2025 10:57 AM
To Codi Allen <callen@kodiakak.us>
Codi,
I have spoken with the clerk and she is unable to give me a time slot at the May 1 meeting. I will speak during
citizen comments.
I question if the buildings should have ever been converted to offices, as the code required live loads for business
occupancy are greater than residential live loads. Business offices have a live load design of 50 PSF. Lobbies and
first floor corridors are 100 PSF and corridors above the first floor are 80 PSF. Respectively residential live loads are
30 PSF for sleeping rooms and 40 PSF for all other areas these numbers are from the 2021 IBC. I checked the code
that would have been applicable at the time of conversion in 85 and the 1982 UBC required 40 PSF for residential
and 50 PSF offices.
With the amount of sag that we saw during the walk around in the floor joists and beams it is obvious the
members have been over loaded.
The removal of interior brace walls has compromised the seismic resistance of the structure.
Ted Hansen, CBO
Building Official
Department of Building Safety
City of Kodiak / Kodiak Island Borough
thansencity.kodiak.ak.us
907-486-8072 or 907-486-8070
710 Mill Bay Road, Room 208
Kodiak, Alaska 99615
From: Codi Allen <callen@kodiakak.us>
Sent: Monday, April 28, 2025 9:53 AM
To: Hansen, Ted <thansen@city.kodiak.ak.us>
Cc: Patricia Valerio <pvalerio@kodiakak.us>; Jena Hassinger <jhassinger@kodiakak.us>
Subject: May 1st KIB Assembly Meeting
[CAUTION - EXTERNAL EMAIL] This email originated from outside of our organization. Do not click on links, open
attachments, or provide sensitive information unless you are certain of the sender's identity and trust the content. Report
any suspicious emails to the IT department.
Ted,
Page 5 of 49
Presentation From Building Inspector, Ted Hansen, Regarding the Signal H...
AGENDA ITEM #2.a.
As discussed, on April 24th I presented the key notes from our April 16th walkthrough to the Kodiak Island
Borough Assembly. For your reference, I've attached a copy of the speech I gave during that meeting.
At that time, Assembly members requested a formal report from you and asked that I secure a date for a
presentation. Since you're already planning to attend the May 1st Regular Meeting, I've reserved a time slot at the
beginning of the session for your verbal report.
Could you please respond to this email with a brief written summary of your concerns, particularly regarding the
structural components of the existing building and the issues related to its occupancy classification?
From our walkthrough, my notes include the following points:
• The building cannot be repurposed for any use other than residential without a structural engineering
review.
• All future modifications must comply with current International Building Code (IBC) standards.
• There are concerns about several interior modifications that have affected structural components.
Thank you again for your assistance —I really appreciate your support on this.
Best regards,
Codi Allen
Project Manager/Inspector
Engineering & Facilities Dept.
Kodiak Island Borough
710 Mill Bay Road
Kodiak AK 99615
Ph.907-942-5925
callen@kodiakak.us
PUBLIC RECORDS LAW DISCLOSURE: This email and responses to this email are subject to provisions of the Alaska
Statutes and may be made available to the public upon request.
Page 6 of 49
Presentation From Building Inspector, Ted Hansen, Regarding the Signal H...
AGENDA ITEM #2.b.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 8, 2025
ASSEMBLY WORK SESSION
SUBJECT: Introduction Of Emergency Management Manager Rich Gonzalez
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
Mr. Gonzalez is here tonight so that he can introduce himself and answer any questions that
you might have about his new position.
DISCUSSION:
The City of Kodiak and the Kodiak Island Borough are jointly funding the Emergency Manager
position for the Kodiak region. Since his start at the beginning of 2025, Mr. Gonzalez has
spent time learning about how both municipalities are organized, presenting weekly Situation
Reports, reaching out to the Village Public Safety Operations Officers, and presenting at
several events including the rural forum at the end of March.
The week Situation Report for this week is attached.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Rich Gonzalez
Emergency Manager
Kodiak Island
Office of Emergency Management
rjgonzalez city.kodiak.ak.us
(o) 907-486-8923
(c) 907-942-6080
Kodiak Island Borough
Introduction Of Emergency Management Manager Rich Gonzalez
Page 7 of 49
AGENDA ITEM #2.b.
ISLAND KODIAK ISLAND
BOROUGH
• ! • . • Emergency Management q�Ks
MEMORANDUM
To: Aimee Williams, Borough Manager
From: Rich Gonzalez, Emergency Manager
Date: May 05, 2025
Subject: Office of Emergency Management Update
1. This memo is provided at the request of the Borough Manager.
2. Since 21 January 2025 (previous update), the following items have been
completed:
a. Requested meeting with Base Kodiak leadership, waiting for future
meeting date.
b. Met with Kodiak Daily Mirror and KMXT for media interviews.
c. Reviewed and provided input on the "Agreement for Emergency
Management Services" between KIB and City of Kodiak.
d. Continue to distribute a weekly Situation Report (SITREP). This
report outlines major events that will take place during the week
that are of concern to emergency management. The distribution
list has grown from 22 members to 53 members that receive the
weekly updates.
e. Attended monthly (zoom) the Alaska Emergency Management
Association Meeting (AKEMA).
f. Reached out to KEA to discuss power grid information and what
information is needed by the emergency operations center.
Established a working relationship, KEA is part of the emergency
management briefings and updates now.
g. Completed IS-00013, IS-00120.c, IS-00230, 00235, 00240, 00241,
00242, 00244, IS-00315.a, and IS-317.a training. Other training
completed: Preventing Targeted Violence in Your Community,
Drone -based UAS Search & Rescue, Restoring Flow of Private
Sector Lifelines (Grocery Sector and Distribution Center
Operations), City Purchase Order training, Water & Wastewater
Sector Threats, Unmanned Aircraft Systems Program Development,
City Records Management Training, SAFE Talk (Suicide Alertness
for Everyone).
h. Met with Alaska State Defense Force Leadership to establish a
Page 8 of 49
Introduction Of Emergency Management Manager Rich Gonzalez
AGENDA ITEM #2.b.
KODIAK
OF Kp
ISLAND KODIAK ISLAND
a BOROUGH o
'f Emergency Management
relationship and see how we can work/help each other during
emergency responses.
i. Completed the Kodiak Island Emergency Management UAS
Standard Operating Procedures. Attorney's have reviewed and have
provided approval.
j. Incident Commander for Quarry Blast on Near Island (X2).
Provided Debrief post -blast, identified areas of improvement for
future operations.
k. Applied for the Integrated Public Alert & Warning System (IPAWS)
permissions. It has been approved by FEMA, need to write
community pan and SOP and we will be able to send out our own
Emergency Alerts to cell phones and via the radio stations.
1. Participated in interview panel for new City Parks and Recreation
Director, Recreation Coordinator, and KFD Fire Captain.
in. Complete overhaul of the EOC warehouse, reorganized to facilitate
emergency response in the future. American Red Cross was able to
move their dry good storage out of the inundation zone and into
the warehouse.
n. Met with Chris French (Borough) to discuss budget.
o. Established relationship with Texas A&M Emergency Services
Training Institute for future training. Set up training for July:
Whole Community Emergency Management Planning and Crisis
Leadership.
p. Facilitated brief for local emergency service organizations; Potential
Impacts of Mt. Spurr on Kodiak Island. Met separately with KEA
leadership to discuss impact on power grid.
q. Researched early warning systems for landslides, currently
assessing different companies to determine best course forward.
r. Attended KMXT live interview on potential impacts to Kodiak from
Mt. Spurr.
s. Met with PKIMC emergency manager and toured the facility.
t. Attended Rural Forum and was introduced to the village leadership
by the Borough Manager.
u. Met with KANA emergency manager and toured their facility.
v. Attended the Statewide Quarterly Preparedness Webinar, hosted by
Sate of Alaska DHS & EM.
w. Met with Safeway and Walmart store managers to discuss their
preparations in the event of an ash incident. Due to our
conversation and recommendations they are increasing orders of
water and toiletries.
x. Attended the State Emergency Management conference held April
15-17 in Anchorage, AK. As well as State LEPC meeting.
Page 9 of 49
Introduction Of Emergency Management Manager Rich Gonzalez
AGENDA ITEM #2.b.
KODIAK
OF Kp
' _ . ISLAND KODIAK ISLAND
e BOROUGH
• • • • Emergency Management
3. Future Projects/Items:
a. Identify current members of the Incident Management Team (IMT),
review positions within the EOC, and verify that the correct
training for the positions are completed.
b. Facilitate a stand-up/activation drill with the Information
Technology department. Object is to identify a timeline and identify
gaps in setting up the current EOC for an emergency.
c. Complete an inventory and identify property in the emergency
management warehouse, formerly known as the EOC warehouse.
d. Identify and determine membership and a future initial meeting
date for the Kodiak Island Local Emergency Planning Committee
(LEPC).
e. Identify and determine membership and a future initial meeting
date for our Kodiak Island Emergency Service Council (ESC).
f. Identify and determine membership and a future initial meeting
date for our Kodiak Island Emergency Services Organization (ESO).
g. Meet with Kodiak Pacific Spaceport Complex facility emergency
management.
h. Meet with airport manager, local commercial medevac company,
and ferry terminal to discuss emergency management.
i. Request has been sent to the State DHS&,EM for a visit to the State
EOC. Dates are pending for the visit.
j. Working on completing Part 107 for FAA Drone Pilot Certification.
4. Future updates will be provided upon request from the Kodiak Island
Borough Manager and/or City of Kodiak, Acting City Manager.
Page 10 of 49
Introduction Of Emergency Management Manager Rich Gonzalez
AGENDA ITEM #2.c.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 8, 2025
ASSEMBLY WORK SESSION
SUBJECT: Kodiak Island Borough School District (KIBSD) Funding Request
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
The Assembly to review and discuss the school district funding request. The corresponding
resolution for this request will be scheduled on May 29, 2025, during a special meeting.
DISCUSSION:
Review KIBSD local contribution request.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
KIBC 3.15.30 Budget and Capital Program B. The school district shall submit to the manager
the proposed budget and local support requirements for the school by the thirtieth of April so
the major funding can be incorporated into the borough budget and budget message.
AS 14.14.060 Relationship Between Borough School District and Borough; Finances and
Buildings. (partial sections presented) (c) Except as otherwise provided by municipal
ordinance, the borough school board shall submit the school budget for the following school
year to the borough assembly by May 1 for approval of the total amount. Within 30 days after
receipt of the budget the assembly shall determine the total amount of money to be made
available from local sources for school purposes and shall furnish the school board with a
statement of the sum to be made available. If the assembly does not, within 30 days, furnish
the school board with a statement of the sum to be made available, the amount requested in
the budget is automatically approved. Except as otherwise provided by municipal ordinance,
by June 30, the assembly shall appropriate the amount to be made available from local
sources from money available for the purpose.
Kodiak Island Borough Page 11 of49
Discussion Of The Kodiak Island Borough School District (KIBSD) Funding ...
AGENDA ITEM #2. c.
`afiagoiough Soho Borough School
District Engagcd in Lcarning.
e of .
m� �.
'D N'
� � � KIBSD �� ~ •
(907)486-7550
$oa�ak Island, PlaSt
April 30, 2025
Aimee Williams, Manager
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Dear Ms. Williams,
The Kodiak Island Borough School District (KIBSD) School Board began reviewing their FY26 Budget
at Board Retreat on December 7, 2024. From then until the FY26 Budget was passed, KIBSD Staff and
Board of Education had many different budget conversations exploring various budgetary scenarios. On
March 12, 2025, KIBSD presented the preliminary FY26 Budget to Kodiak Island Borough (KIB)
Assembly members.
On April 21, 2025, the School Board passed their budget of $50,796,789.31 The budget is based on a
possible $340 increase to the Base Student Allocation (BSA), 6% increase in Health insurance premiums,
and a $4.9M use of fund balance.
To balance the FY26 Budget, the Board has requested an increase in our local funding over last year's
actual funding. The FY26 Budget passed by the School Board on April 21, 2025, reflects a local funding
request of $12,979,556.50. This is a $662,998.50 increase over FY25 local funding.
The School Board recognizes this is an increase over our FY25 appropriation; however, the District also
spent many hours reviewing next year's enrollment and making the very difficult decision to close an
elementary school and cut positions to assist with balancing the FY26 Budget.
We respectfully request our full ask of $12,979,556.50 be approved.
Sincerely,
/11
t/,r4 J. AXV
Cyndy Mika
KIBSD Superintendent
Page 12 of 49
Discussion Of The Kodiak Island Borough School District (KIBSD) Funding ...
AGENDA ITEM #2.d.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 8, 2025
ASSEMBLY WORK SESSION
SUBJECT: FY2026 Budget Review For A General Fund Department, Several Special
Revenue Funds, And Several Enterprise Funds
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
DISCUSSION:
FY26 budgets presented for review during this meeting are:
General Fund Departments:
• Revenues
Special Revenue Funds:
• Airport Fire Protection Service Area
• Woodland Acres Street Light Service Area
• Trinity Islands Street Light Service Area
• Facilities Fund
• Tourism Development
• Commercial Passenger Vessel
Debt Service
• Schools
Enterprise Funds:
• Long -Term Care Center
• Solid Waste Collection and Disposal
o Landfill
o Treatment Plant
Descriptions of fund types:
• General Fund: The primary operating fund of our government.
• Special Revenue Funds: Used to account for revenues obtained vias specific taxes or
other revenues and expended for specific purposes.
• Debt Service: Used to account for the payment of principal, interest and costs
resulting from the issuance of bonds.
• Enterprise Funds: Similar to business type operations in that the costs of providing
goods and services are recovered through user fees.
ALTERNATIVES:
FISCAL IMPACT:
Kodiak Island Borough Page 13 of49
FY2026 Budget Review For A General Fund Department, Several Special Reve...
AGENDA ITEM #2. d.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 8, 2025
ASSEMBLY WORK SESSION
OTHER INFORMATION:
Kodiak Island Borough
FY2026 Budget Review For A General Fund Department, Several Special Reve...
Page 14 of 49
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Budget Amount % of FY25 Used Manager's Budget 2026 Level 2 Ll v L2
Fund 100 - General Fund
REVENUE
Department 000-Fund Revenues
Property Tax
311.100 Real Property Tax 1,604,686.30 1,677,122.58 1,800,547.00 1,900,410.35 106 2,273,645.00 2,273,645.00 .00
311.200 Personal Property Tax 188,508.92 185,731.85 308,413.00 192,708.77 62 252,628.00 252,628.00 .00
Property Tax Totals $1,793,195.22 $1,862,854.43 $2,108,960.00 $2,093,119.12 99% $2,526,273.00 $2,526,273.00 $0.00
Non -Ad Valorem Taxes
313.120 Aircraft Tax
25,700.00
23,100.00
25,000.00
17,800.00
71
17,800.00
17,800.00
.00
Non -Ad Valorem Taxes
Totals
$25,700.00
$23,100.00
$25,000.00
$17,800.00
71%
$17,800.00
$17,800.00
$0.00
Payment in Lieu of Taxes
314.100 PILT - Federal
1,753,028.00
1,862,889.00
1,600,000.00
.00
1,700,000.00
1,700,000.00
.00
314.200 PILT - KIHA
14,920.72
21,881.60
15,000.00
27,067.60
180
23,000.00
23,000.00
.00
314.210 PILT - Alaska Housing
15,248.39
18,113.92
16,000.00
.00
17,000.00
17,000.00
.00
Payment in Lieu of Taxes
Totals
$1,783,197.11
$1,902,884.52
$1,631,000.00
$27,067.60
2%
$1,740,000.00
$1,740,000.00
$0.00
Severance Taxes
316.100 Sea Products
1,554,469.66
946,630.01
720,000.00
393,639.78
55
700,000.00
700,000.00
.00
316.200 Mining - Gravel
1,479.13
2,678.68
1,500.00
2,615.82
174
2,500.00
2,500.00
.00
316.300 Timber
41,377.94
41,262.62
35,000.00
18,098.36
52
41,000.00
41,000.00
.00
Severance Taxes
Totals
$1,597,326.73
$990,571.31
$756,500.00
$414,353.96
55%
$743,500.00
$743,500.00
$0.00
Penalties & Interest Tax
319.100 Penalties & Interest
232,872.98
228,705.51
250,000.00
207,334.83
83
220,000.00
220,000.00
.00
Penalties & Interest Tax
Totals
$232,872.98
$228,705.51
$250,000.00
$207,334.83
83%
$220,000.00
$220,000.00
$0.00
Licenses & Permits
322.110 Building Permits
57,238.12
67,488.34
55,000.00
76,231.93
139
65,000.00
65,000.00
.00
322.120 Subdivision
6,700.00
4,600.00
5,000.00
1,500.00
30
4,600.00
4,600.00
.00
322.130 Conditional Use Permit
500.00
.00
500.00
250.00
50
500.00
500.00
.00
322.140 Zoning Compliance Permit
4,500.00
6,020.00
5,000.00
3,970.00
79
4,000.00
4,000.00
.00
322.160 Variance Fee
1,200.00
400.00
1,200.00
400.00
33
1,000.00
1,000.00
.00
322.170 Zoning Change Fee
.00
.00
.00
350.00
.00
.00
.00
322.180 Electric Permit
2,581.60
2,630.02
2,500.00
2,513.74
101
2,000.00
2,000.00
.00
322.190 Plumbing Permit
1,887.88
2,971.68
2,500.00
2,193.40
88
2,000.00
2,000.00
.00
322.200 P & Z Review Fee
350.00
350.00
500.00
.00
.00
.00
.00
322.230 Dog Licenses
807.00
905.00
500.00
.00
800.00
800.00
.00
322.239 Business License - Tobacco
400.00
200.00
400.00
200.00
50
200.00
200.00
.00
322.240 Business License - Marijuana
.00
100.00
.00
1,000.00
.00
.00
.00
Licenses & Permits
Totals
$76,164.60
$85,665.04
$73,100.00
$88,609.07
121%
$80,100.00
$80,100.00
$0.00
Excise Tax
323.100 Tobacco Excise Tax
829,274.10
804,223.16
625,000.00
406,923.65
65
800,000.00
800,000.00
.00
Excise Tax
Totals
$829,274.10
$804,223.16
$625,000.00
$406,923.65
65%
$800,000.00
$800,000.00
$0.00
Run by Dora Cross on 04/25/2025 20:42:16 PM
Page 1 of 13
v
(D
E)
O
A
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 100 - General Fund
REVENUE
Department 000 - Fund Revenues
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
.00
354,553.95
.00
.00
.00
Federal Grants Totals
$0.00
$0.00
$0.00
$354,553.95
+++
$0.00
$0.00
$0.00
Federal5hared Revenue
332.100 National Wildlife Refuge
201,160.00
187,678.00
180,000.00
.00
180,000.00
180,000.00
.00
Federal Shared Revenue Totals
$201,160.00
$187,678.00
$180,000.00
$0.00
0%
$180,000.00
$180,000.00
$0.00
State Shared Revenues
335.110 State Community Assistance (formally State Revenue
477,242.27
481,596.09
302,379.00
469,338.69
155
371,707.00
371,707.00
.00
Sharing)
335.130 Fisheries Business Tax
1,347,362.01
1,332,436.02
1,000,000.00
913,318.13
91
900,000.00
900,000.00
.00
335.132 Business Fisheries & Landing Tax
59,341.15
70,620.02
70,000.00
77,427.98
ill
70,000.00
70,000.00
.00
335.150 Telephone & Electric
20,778.14
21,265.06
17,000.00
.00
21,000.00
21,000.00
.00
335.175 Marijuana Licenses
3,000.00
300.00
.00
600.00
.00
.00
.00
335.190 PERS on Behalf Payment
51,677.31
63,656.56
116,792.00
89,302.47
76
167,767.00
167,767.00
.00
State Shared Revenues Totals
$1,959,400.88
$1,969,873.75
$1,506,171.00
$1,549,987.27
103%
$1,530,474.00
$1,530,474.00
$0.00
Fines
351.100 Animal Control
220.00
111.00
.00
.00
.00
.00
.00
Fines Totals
$220.00
$111.00
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Interest Eamings
361.100 Interest Earnings
490,026.89
1,380,285.17
1,000,000.00
1,327,491.43
133
1,000,000.00
1,000,000.00
.00
361.110 Gain / Loss on Sale
.00
110.00
.00
.00
.00
.00
.00
361.300 Change in Fair Market Value
(67,243.40)
1,007,750.43
.00
679,688.74
.00
.00
.00
Interest Earnings Totals
$422,783.49
$2,388,145.60
$1,000,000.00
$2,007,180.17
201%
$1,000,000.00
$1,000,000.00
$0.00
Miscellaneous - Classified
380.110 Jury Duty
100.00
400.00
200.00
550.00
275
375.00
375.00
.00
380.120 Sale of Copies
7.50
.00
50.00
.00
.00
.00
.00
380.122 Sale of Maps
519.89
663.67
500.00
273.27
55
500.00
500.00
.00
380.130 Dishonored Check Fee
150.00
140.00
.00
60.00
.00
.00
.00
380.170 Other
10,191.74
18,742.28
.00
1,070.95
.00
.00
.00
Miscellaneous- Classified Totals
$10,969.13
$19,945.95
$750.00
$1,954.22
261%
$875.00
$875.00
$0.00
Operating Transfers In
391.300 Debt Service
5,879,272.00
.00
.00
.00
.00
.00
.00
Operating Transfers In Totals
$5,879,272.00
$0.00
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Sale of Fixed Assets
392.100 Sale / General Fixed Assets
.00
15,700.00
.00
100.00
.00
.00
.00
Sale of Fixed Assets Totals
$0.00
$15,700.00
$0.00
$100.00
+++
$0.00
$0.00
0.00
Department 000 - Fund Revenues Totals
$14,811,536.24
$10,479,458.27
$8,156,481.00
$7,168,983.84
88%
$8,839,022.00
$8,839,022.00
$0.00
Run by Dora Cross on 04/25/2025 20:42:17 PM
Page 2 of 13
oQ SaDIAS ISLAND
BOMO UGH
Budget Worksheet Report
Budget Year 2026
2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Budget Amount % of FY25 Used Manager's Budget 2026 Level 2 Ll v L2
Fund 100 - General Fund
REVENUE TOTALS $14,811,536.24 $10,479,458.27 $8,156,481.00 $7,168,983.84 88% $8,839,022.00 $8,839,022.00 $0.00
Fund 100 - General Fund Totals
REVENUE TOTALS $14,811,536.24 $10,479,458.27 $8,156,481.00 $7,168,983.84 88% $8,839,022.00 $8,839,022.00 $0.00
Fund 100 - General Fund Totals $14,811,536.24 $10,479,458.27 $8,156,481.00 $7,168,983.84 88% $8,839,022.00 $8,839,022.00 $0.00
Run by Dora Cross on 04/25/2025 20:42:17 PM
Page 3 of 13
v
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Budget Amount % of FY25 Used Manager's Budget 2026 Level 2 Ll v L2
Fund 254 - Airport Fire Protection Service
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax 16,533.69 16,237.00 16,500.00 18,855.42 114 21,600.00 21,600.00 .00
311.200 Personal Property Tax 3,628.24 4,545.48 3,500.00 5,319.24 152 2,400.00 2,400.00 .00
Property Tax Totals $20,161.93 $20,782.48 $20,000.00 $24,174.66 121% $24,000.00 $24,000.00 $0.00
Interest Earnings
361.100 Interest Earnings
1,489.34
1,932.01
900.00
2,075.32
231
.00
.00
.00
361.300 Change in Fair Market Value
(1,334.56)
1,340.31
.00
1,071.00
.00
.00
.00
Interest Earnings Totals
$154.78
$3,272.32
$900.00
$3,146.32
350%
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$20,316.71
$24,054.80
$20,900.00
$27,320.98
131%
$24,000.00
$24,000.00
$0.00
REVENUE TOTALS
$20,316.71
$24,054.80
$20,900.00
$27,320.98
131%
$24,000.00
$24,000.00
$0.00
EXPENSE
Department 216 - Airport Protection
Contracted Services
444.360 Fire Protection Services 20,024.79 20,252.03 20,800.00 20,814.72 100 23,900.00 23,900.00 .00
Contracted Services Totals $20,024.79 $20,252.03 $20,800.00 $20,814.72 100% $23,900.00 $23,900.00 $0.00
Support Goods & Services
450.222 General LiablityInsurance Coverage
122.00
134.00
100.00
149.00
149
100.00
100.00
.00
450.224 Insurance Coverage Discounts
(35.00)
(28.00)
.00
(8.00)
(800)
.00
.00
.00
Support Goods & Services Totals
$87.00
$106.00
$100.00
$141.00
141%
$100.00
$100.00
$0.00
Department 216 - Airport Protection Totals
$20,111.79
$20,358.03
$20,900.00
$20,955.72
100%
$24,000.00
$24,000.00
$0.00
EXPENSE TOTALS
$20,111.79
$20,358.03
$20,900.00
$20,955.72
100%
$24,000.00
$24,000.00
$0.00
Fund 254 - Airport Fire Protection Service Totals
REVENUE TOTALS $20,316.71 $24,054.80 $20,900.00 $27,320.98 131% $24,000.00 $24,000.00 $0.00
EXPENSE TOTALS $20,111.79 $20,358.03 $20,900.00 $20,955.72 100% $24,000.00 $24,000.00 $0.00
Fund 254 - Airport Fire Protection Service Totals $204.92 $3,696.77 $0.00 $6,365.26 +++ $0.00 $0.00 $0.00
Run by Dora Cross on 04/25/2025 20:42:17 PM
Page 4 of 13
v
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Budget Amount % of FY25 Used Manager's Budget 2026 Level 2 Ll v L2
Fund 260 - Woodland Acres Street Light Sery
REVENUE
Department 000-Fund Revenues
Property Tax
311.100 Real Property Tax 5,783.97 6,186.66 6,150.00 7,267.17 118 7,260.00 7,260.00 .00
311.200 Personal Property Tax 60.33 60.43 50.00 65.74 131 65.00 65.00 .00
Property Tax Totals $5,844.30 $6,247.09 $6,200.00 $7,332.91 118% $7,325.00 $7,325.00 $0.00
Interest Earnings
361.100 Interest Earnings
616.76
830.85
400.00
758.46
190
.00
.00
.00
361.300 Change in Fair Market Value
(376.58)
588.10
.00
400.78
.00
.00
.00
Interest Earnings Totals
$240.18
$1,418.95
$400.00
$1,159.24
290%
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$6,084.48
$7,666.04
$6,600.00
$8,492.15
129%
$7,325.00
$7,325.00
$0.00
REVENUE TOTALS
$6,084.48
$7,666.04
$6,600.00
$8,492.15
129%
$7,325.00
$7,325.00
$0.00
EXPENSE
Department 230 - Woodland Acres Street Lights
Support Goods & Services
450.222 GeneralLiablity Insurance Coverage
107.00
119.00
100.00
125.00
125
75.00
75.00
.00
450.224 Insurance Coverage Discounts
(31.00)
(24.00)
.00
(6.00)
(600)
.00
.00
.00
450.320 Bad Debt Expense
.04
.00
.00
6.00
.00
.00
.00
450.350 Electricity
5,583.85
5,773.12
6,500.00
4,751.55
73
7,250.00
7,250.00
.00
Support Goods & Services Totals
$5,659.89
$5,868.12
$6,600.00
$4,876.55
74%
$7,325.00
$7,325.00
$0.00
Department 230 - Woodland Acres Street Lights Totals
$5,659.89
$5,868.12
$6,600.00
$4,876.55
74%
$7,325.00
$7,325.00
$0.00
EXPENSE TOTALS
$5,659.89
$5,868.12
$6,600.00
$4,876.55
74%
$7,325.00
$7,325.00
$0.00
Fund 260 - Woodland Acres Street Light Sery Totals
REVENUE TOTALS
$6,084.48
$7,666.04
$6,600.00
$8,492.15
129%
$7,325.00
$7,325.00
$0.00
EXPENSE TOTALS
$5,659.89
$5,868.12
$6,600.00
$4,876.55
74%
$7,325.00
$7,325.00
$0.00
Fund 260 - Woodland Acres Street Light Sery Totals
$424.59
$1,797.92
$0.00
$3,615.60
+++
$0.00
$0.00
$0.00
Run by Dora Cross on 04/25/2025 20:42:17 PM Page 5 of 13
v
N
O
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Budget Amount % of FY25 Used Manager's Budget 2026 Level 2 Ll v L2
Fund 261 - Trinity Islands Street Light Ser
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax 1,988.42 2,108.87 2,100.00 2,524.56 120 2,500.00 2,500.00 .00
311.200 Personal Property Tax .00 1.53 .00 .00 .00 .00 .00
Property Tax Totals $1,988.42 $2,110.40 $2,100.00 $2,524.56 120% $2,500.00 $2,500.00 $0.00
Interest Earnings
361.100 Interest Earnings
880.13
1,184.20
800.00
1,061.91
133
.00
.00
.00
361.300 Change in Fair Market Value
(556.88)
818.05
.00
575.64
.00
.00
.00
Interest Earnings Totals
$323.25
$2,002.25
$800.00
$1,637.55
205%
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$2,311.67
$4,112.65
$2,900.00
$4,162.11
144%
$2,500.00
$2,500.00
$0.00
REVENUE TOTALS
$2,311.67
$4,112.65
$2,900.00
$4,162.11
144%
$2,500.00
$2,500.00
$0.00
EXPENSE
Department 261- Trinity Island Lighting
Support Goods & Services
450.222 GeneralLiablity Insurance Coverage
102.00
116.00
100.00
120.00
120
100.00
100.00
.00
450.224 Insurance Coverage Discounts
(29.00)
(24.00)
.00
(6.00)
(600)
.00
.00
.00
450.320 Bad Debt Expense
.00
.00
.00
1.20
.00
.00
.00
450.350 Electricity
1,322.46
1,328.24
2,800.00
1,070.28
38
2,400.00
2,400.00
.00
Support Goods & Services Totals
$1,395.46
$1,420.24
$2,900.00
$1,185.48
41%
$2,500.00
$2,500.00
$0.00
Department 261 - Trinity Island Lighting Totals
$1,395.46
$1,420.24
$2,900.00
$1,185.48
41%
$2,500.00
$2,500.00
$0.00
EXPENSE TOTALS
$1,395.46
$1,420.24
$2,900.00
$1,185.48
41%
$2,500.00
$2,500.00
$0.00
Fund 261- Trinity Islands Street Light Ser Totals
REVENUE TOTALS
$2,311.67
$4,112.65
$2,900.00
$4,162.11
144%
$2,500.00
$2,500.00
$0.00
EXPENSE TOTALS
$1,395.46
$1,420.24
$2,900.00
$1,185.48
41%
$2,500.00
$2,500.00
$0.00
Fund 261- Trinity Islands Street Light Ser Totals
$916.21
$2,692.41
$0.00
$2,976.63
+++
$0.00
$0.00
$0.00
Run by Dora Cross on 04/25/2025 20:42:18 PM Page 6 of 13
v
N
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 276 - Facilities Fund
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
1,076,846.23
1,473,228.67
1,450,000.00
1,264,801.07
87
1,610,000.00
1,610,000.00
.00
361.300 Change in Fair Market Value
(650,730.56)
1,012,167.85
.00
695,575.84
.00
.00
.00
Interest Earnings Totals
$426,115.67
$2,485,396.52
$1,450,000.00
$1,960,376.91
135%
$1,610,000.00
$1,610,000.00
$0.00
Operating Transfers In
391.300 Debt Service
2,213,366.00
.00
.00
.00
.00
.00
.00
Operating Transfers In Totals
$2,213,366.00
$0.00
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$2,639,481.67
$2,485,396.52
$1,450,000.00
$1,960,376.91
135%
$1,610,000.00
$1,610,000.00
$0.00
REVENUE TOTALS
$2,639,481.67
$2,485,396.52
$1,450,000.00
$1,960,376.91
135%
$1,610,000.00
$1,610,000.00
$0.00
EXPENSE
Department 286 - Facilities
5upport Goods & Services
450.450 Contingencies .00 .00 230,000.00 .00 241,500.00 241,500.00 .00
Support Goods & Services Totals $0.00 $0.00 $230,000.00 $0.00 0% $241,500.00 $241,500.00 $0.00
Operating Transfers Out
494.220 Building & Grounds
00
5,000.00
.00
.00
.00
.00
.00
494.469 Renewal & Replacement Projects
.00
845,000.00
1,220,000.00
.00
1,368,500.00
1,368,500.00
.00
Operating Transfers Out Totals
$0.00
$850,000.00
$1,220,000.00
$0.00
0% $1,368,500.00
$1,368,500.00
$0.00
Department 286 - Facilities Totals
$0.00
$850,000.00
$1,450,000.00
$0.00
0% $1,610,000.00
$1,610,000.00
$0.00
EXPENSE TOTALS
$0.00
$850,000.00
$1,450,000.00
$0.00
0% $1,610,000.00
$1,610,000.00
$0.00
Fund 276 - Facilities Fund Totals
REVENUE TOTALS $2,639,481.67 $2,485,396.52 $1,450,000.00 $1,960,376.91 135% $1,610,000.00 $1,610,000.00 $0.00
EXPENSE TOTALS $0.00 $850,000.00 $1,450,000.00 $0.00 0% $1,610,000.00 $1,610,000.00 $0.00
Fund 276 - Facilities Fund Totals $2,639,481.67 $1,635,396.52 $0.00 $1,960,376.91 +++ $0.00 $0.00 $0.00
Run by Dora Cross on 04/25/2025 20:42:18 PM
Page 7 of 13
R'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 277 - Tourism Development
REVENUE
Department 000 - Fund Revenues
Sales Taxes
317.110 Bed Tax Revenue - On Road System
89,156.87
79,122.81
90,000.00
55,612.50
62
80,000.00
80,000.00
.00
317.120 Bed Tax Revenue - Off Road System
32,859.37
20,086.88
30,000.00
18,184.24
61
20,000.00
20,000.00
.00
Sales Taxes Totals
$122,016.24
$99,209.69
$120,000.00
$73,796.74
61%
$100,000.00
$100,000.00
$0.00
Interest Earnings
361.100 Interest Earnings
2,601.71
4,122.72
.00
4,326.17
.00
.00
.00
361.300 Change in Fair Market Value
(1,057.76)
3,051.36
.00
2,249.66
.00
.00
.00
Interest Earnings Totals
$1,543.95
$7,174.08
$0.00
$6,575.83
+++
$0.00
$0.00
$0.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
.00
20,200.00
20,200.00
.00
Other Financing Sources Totals
$0.00
$0.00
$0.00
$0.00
+++
$20,200.00
$20,200.00
$0.00
Department 000 - Fund Revenues Totals
$123,560.19
$106,383.77
$120,000.00
$80,372.57
67%
$120,200.00
$120,200.00
$0.00
REVENUE TOTALS
$123,560.19
$106,383.77
$120,000.00
$80,372.57
67%
$120,200.00
$120,200.00
$0.00
EXPENSE
Department 287 - Tourism Development
Personnel Services
410.110 Salaries
14,448.84
6,812.98
.00
.00
.00
.00
.00
410.120 Temporary Help
5,703.23
.00
.00
.00
.00
.00
.00
410.130 Overtime
264.67
.00
.00
.00
.00
.00
.00
420.110 Unemployment Taxes
1.48
.85
.00
.00
.00
.00
.00
420.120 FICA Taxes
1,520.29
499.04
.00
.00
.00
.00
.00
420.130 Group Insurance
3,802.96
2,847.91
.00
.00
.00
.00
.00
420.140 Retirement
4,082.23
1,487.96
.00
.00
.00
.00
.00
420.150 Workers Compensation
65.30
21.72
.00
.00
.00
.00
.00
Personnel Services Totals
$29,889.00
$11,670.46
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Contributions
448.364 Kodiak Convention Bureau
75,000.00
75,000.00
75,000.00
75,000.00
100
75,000.00
75,000.00
.00
Contributions Totals
$75,000.00
$75,000.00
$75,000.00
$75,000.00
100%
$75,000.00
$75,000.00
$0.00
Support Goods & Services
450.222 General LiablityInsurance Coverage
193.00
216.00
.00
339.00
200.00
200.00
.00
450.224 Insurance Coverage Discounts
(56.00)
(43.00)
00
(16.00)
(1,600)
.00
.00
.00
450.230 Advertising / Hearings
169.00
.00
.00
.00
.00
.00
.00
450.290 Recruit / Relocation
620.84
.00
.00
.00
.00
.00
.00
450.450 Contingencies
.00
.00
.00
.00
25,000.00
25,000.00
.00
Support Goods & Services Totals
$926.84
$173.00
$0.00
$323.00
+++
$25,200.00
$25,200.00
$0.00
Run by Dora Cross on 04/25/2025 20:42:18 PM
Page 8 of 13
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 277 - Tourism Development
EXPENSE
Department 287 - Tourism Development
Operating Transfers Out
494.555 KFRC
.00
.00
45,000.00
45,000.00
100
20,000.00
20,000.00
.00
Operating Transfers Out Totals
$0.00
$0.00
$45,000.00
$45,000.00
100%
$20,000.00
$20,000.00
$0.00
Department 287 -Tourism Development Totals
$105,815.84
$86,843.46
$120,000.00
$120,323.00
100%
$120,200.00
$120,200.00
$0.00
EXPENSE TOTALS
$105,815.84
$86,843.46
$120,000.00
$120,323.00
100%
$120,200.00
$120,200.00
$0.00
Fund 277 - Tourism Development Totals
REVENUE TOTALS
$123,560.19
$106,383.77
$120,000.00
$80,372.57
67%
$120,200.00
$120,200.00
$0.00
EXPENSE TOTALS
$105,815.84
$86,843.46
$120,000.00
$120,323.00
100%
$120,200.00
$120,200.00
$0.00
Fund 277 -Tourism Development Totals
$17,744.35
$19,540.31
$0.00
($39,950.43)
+++
$0.00
$0.00
$0.00
Run by Dora Cross on 04/25/2025 20:42:18 PM
Page 9 of 13
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 278 - Commercial Passenger Vessel
REVENUE
Department 000 - Fund Revenues
State Shared Revenues
335.180 Commercial Passenger Vessel Tax
6,745.00
20,112.50
.00
40,235.00
20,000.00
20,000.00
.00
State Shared Revenues Totals
$6,745.00
$20,112.50
$0.00
$40,235.00
+++
$20,000.00
$20,000.00
$0.00
Interest Eamings
361.100 Interest Earnings
1,412.66
2,310.98
.00
2,535.65
.00
.00
.00
361.300 Change in Fair Market Value
(850.22)
1,426.63
.00
1,332.06
.00
.00
.00
Interest Earnings Totals
$562.44
$3,737.61
$0.00
$3,867.71
+++
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$7,307.44
$23,850.11
$0.00
$44,102.71
+++
$20,000.00
$20,000.00
$0.00
REVENUE TOTALS
$7,307.44
$23,850.11
$0.00
$44,102.71
+++
$20,000.00
$20,000.00
$0.00
EXPENSE
Department 288 - Passenger Vessels
Support Goods & Services
450.222 General Liablity Insurance Coverage
100.00
.00
.00
.00
.00
.00
.00
450.224 Insurance Coverage Discounts
(29.00)
.00
.00
.00
.00
.00
.00
450.450 Contingencies
.00
.00
.00
.00
20,000.00
20,000.00
.00
Support Goods & Services Totals
$71.00
$0.00
$0.00
$0.00
+++
$20,000.00
$20,000.00
$0.00
Department 288 -Passenger Vessels Totals
$71.00
$0.00
$0.00
$0.00
+++
$20,000.00
$20,000.00
$0.00
EXPENSE TOTALS
$71.00
$0.00
$0.00
$0.00
+++
$20,000.00
$20,000.00
$0.00
Fund 278 -Commercial Passenger Vessel Totals
REVENUE TOTALS $7,307.44 $23,850.11 $0.00 $44,102.71 +++ $20,000.00 $20,000.00 $0.00
EXPENSE TOTALS $71.00 $0.00 $0.00 $0.00 +++ $20,000.00 $20,000.00 $0.00
Fund 278 - Commercial Passenger Vessel Totals $7,236.44 $23,850.11 $0.00 $44,102.71 +++ $0.00 $0.00 $0.00
Run by Dora Cross on 04/25/2025 20:42:19 PM
Page 10 of 13
v
(D
N
01
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Budget Amount % of FY25 Used Manager's Budget 2026 Level 2 Ll v L2
Fund 300 - Debt Service
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax 1,843,933.33 383,541.11 412,570.00 413,136.25 100 .00 .00 .00
311.200 Personal Property Tax 217,284.06 40,803.03 45,841.00 41,893.86 91 .00 .00 .00
Property Tax Totals $2,061,217.39 $424,344.14 $458,411.00 $455,030.11 99% $0.00 $0.00 $0.00
Non -Ad Valorem Taxes
313.110 Motor Vehicle Tax
720,866.92
729,334.60
720,000.00
451,962.88
63
720,000.00
720,000.00
.00
Non -Ad Valorem Taxes Totals
$720,866.92
$729,334.60
$720,000.00
$451,962.88
63%
$720,000.00
$720,000.00
$0.00
State Shared Revenues
335.200 School Debt Reimbursement- Current
5,151,361.00
5,148,528.00
5,146,052.00
4,024,223.00
78
4,270,637.00
3,186,464.00
(1,084,173.00)
State Shared Revenues Totals
$5,151,361.00
$5,148,528.00
$5,146,052.00
$4,024,223.00
78%
$4,270,637.00
$3,186,464.00
($1,084,173.00)
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
50,674.00
.00
34,620.00
34,620.00
.00
Other Financing Sources Totals
$0.00
$0.00
$50,674.00
$0.00
0%
$34,620.00
$34,620.00
$0.00
Operating Transfers In
391.100 General Fund
.00
995,618.00
1,186,827.00
.00
1,170,916.00
2,226,778.00
1,055,862.00
Operating Transfers In Totals
$0.00
$995,618.00
$1,186,827.00
$0.00
0%
$1,170,916.00
$2,226,778.00
$1,055,862.00
Department
000 - Fund Revenues Totals
$7,933,445.31
$7,297,824.74
$7,561,964.00
$4,931,215.99
65%
$6,196,173.00
$6,167,862.00
($28,311.00)
REVENUE TOTALS
$7,933,445.31
$7,297,824.74
$7,561,964.00
$4,931,215.99
65%
$6,196,173.00
$6,167,862.00
($28,311.00)
EXPENSE
Department 300 - Debt Service
- School
Professional Services
430.130 Consultants
3,150.00
3,150.00
3,150.00
.00
6,300.00
9,450.00
3,150.00
Professional Services Totals
$3,150.00
$3,150.00
$3,150.00
$0.00
0%
$6,300.00
$9,450.00
$3,150.00
Support
Goods & Services
450.320
Bad Debt Expense
7.62
.76
.00
708.62
.00
.00
.00
450.505
Bond Issuance Fee
.00
.00
.00
20,500.00
.00
.00
.00
Support Goods & Services Totals
$7.62
$0.76
$0.00
$21,208.62
+++
$0.00
$0.00
$0.00
Debt Service - Principal
475.239
2011 Bond Issue
340,000.00
355,000.00
375,000.00
375,000.00
100
395,000.00
395,000.00
.00
475.243
GO 2013 - Principal
1,280,000.00
1,325,000.00
1,330,000.00
1,330,000.00
100
1,340,000.00
1,340,000.00
.00
475.245
2014 GO Bond
1,255,000.00
1,310,000.00
1,360,000.00
1,360,000.00
100
1,410,000.00
1,410,000.00
.00
475.246
2015 GO HS Bond
250,000.00
265,000.00
275,000.00
275,000.00
100
290,000.00
245,000.00
(45,000.00)
475.247
2015 GO R & R Bond
190,000.00
200,000.00
210,000.00
210,000.00
100
220,000.00
220,000.00
.00
475.248
2016 GO HS Bond
80,000.00
85,000.00
90,000.00
90,000.00
100
95,000.00
95,000.00
.00
475.249
2016 GO R & R Bond
570,000.00
595,000.00
630,000.00
630,000.00
100
660,000.00
660,000.00
.00
475.252
2016 GO Series 3 - Principal
470,000.00
495,000.00
520,000.00
520,000.00
100
550,000.00
550,000.00
.00
475.253
2018 AMBBA DL- HS Reno Principal
55,000.00
55,000.00
55,000.00
55,000.00
100
55,000.00
55,000.00
.00
475.254
GO 2020 One Series A - Principal
30,000.00
30,000.00
30,000.00
30,000.00
100
35,000.00
35,000.00
.00
Run by Dora Cross on 04/25/2025 20:42:19 PM Page 11 of 13
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account
Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 300
- Debt Service
EXPENSE
Department 300 - Debt Service - School
Debt Service - Principal
475.255
GO 2020 One Series B - Principal
155,000.00
160,000.00
170,000.00
170,000.00
100
180,000.00
180,000.00
.00
475.256
GO 2012 Two Refunding Bond - Principal
1,360,000.00
1,365,000.00
1,375,000.00
1,375,000.00
100
.00
.00
.00
Debt Service - Prncipal Totals
$6,035,000.00
$6,240,000.00
$6,420,000.00
$6,420,000.00
100%
$5,230,000.00
$5,185,000.00
($45,000.00)
Debt Service - Interest
476.239
2011 Bond Issue
178,500.00
161,125.00
142,875.00
76,125.00
53
123,625.00
123,625.00
.00
476.243
GO 2013 -Interest
253,536.65
209,738.73
202,162.00
103,401.93
51
190,606.00
190,606.00
.00
476.245
2014 GO Bond Issue
386,971.53
335,497.61
281,072.00
158,315.68
56
238,236.00
238,236.00
.00
476.246
2015 GO HS Bond
241,962.50
229,087.50
215,588.00
215,587.50
100
201,463.00
215,002.00
13,539.00
476.247
2015 GO R & R Bond
36,250.00
26,500.00
16,250.00
16,250.00
100
5,500.00
5,500.00
.00
476.248
2016 GO HS Bond -Interest
50,668.76
46,543.76
42,169.00
42,168.76
100
37,544.00
37,544.00
.00
476.249
2016 GO R & R Bond -Interest
108,500.00
79,375.00
48,750.00
48,750.00
100
16,500.00
16,500.00
.00
476.252
2016 GO Series 3 -Interest
149,000.00
124,875.00
99,500.00
56,250.00
57
72,750.00
72,750.00
.00
476.253
2018 AMBBA DL - HS Reno Interest
11,075.00
9,496.50
7,899.00
4,352.25
55
6,274.00
6,274.00
.00
476.254
GO 2020 One Series A -Interest
15,250.00
13,750.00
12,250.00
6,500.00
53
10,625.00
10,625.00
.00
476.255
GO 2020 One Series B -Interest
81,625.00
73,750.00
65,500.00
34,875.00
53
56,750.00
56,750.00
.00
476.256
GO 2012 Two Refunding Bond -Interest
17,976.86
12,620.98
4,799.00
4,798.75
100
.00
.00
.00
Debt Service -Interest Totals
$1,531,316.30
$1,322,360.08
$1,138,814.00
$767,374.87
67%
$959,873.00
$973,412.00
$13,539.00
Operating Transfers Out
494.100
General Fund
5,879,272.00
.00
.00
.00
.00
.00
.00
494.276
Facilities Fund
2,213,366.00
.00
.00
.00
.00
.00
.00
494.469
Renewal & Replacement Projects
4,047,302.00
.00
.00
.00
.00
.00
.00
Operating Transfers Out Totals
$12,139,940.00
$0.00
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Department 300 - Debt Service - School Totals
$19,709,413.92
$7,565,510.84
$7,561,964.00
$7,208,583.49
95%
$6,196,173.00
$6,167,862.00
($28,311.00)
EXPENSE TOTALS
$19,709,413.92
$7,565,510.84
$7,561,964.00
$7,208,583.49
95%
$6,196,173.00
$6,167,862.00
($28,311.00)
Fund 300 - Debt Service Totals
REVENUE TOTALS $7,933,445.31 $7,297,824.74 $7,561,964.00 $4,931,215.99 65% $6,196,173.00 $6,167,862.00 ($28,311.00)
EXPENSE TOTALS $19,709,413.92 $7,565,510.84 $7,561,964.00 $7,208,583.49 95% $6,196,173.00 $6,167,862.00 ($28,311.00)
Fund 300 - Debt Service Totals ($11,775,968.61) ($267,686.10) $0.00 ($2,277,367.50) +++ $0.00 $0.00 $0.00
Run by Dora Cross on 04/25/2025 20:42:19 PM
Page 12 of 13
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 560 - 911 Service
REVENUE
Department 000 - Fund Revenues
Miscellaneous - Classified
380.215 Customer Charges
325,980.82
322,003.80
310,000.00
223,826.18
72
310,000.00
310,000.00
.00
Miscellaneous- Classified Totals
$325,980.82
$322,003.80
$310,000.00
$223,826.18
72%
$310,000.00
$310,000.00
$0.00
Department 000 - Fund Revenues Totals
$325,980.82
$322,003.80
$310,000.00
$223,826.18
72%
$310,000.00
$310,000.00
$0.00
REVENUE TOTALS
$325,980.82
$322,003.80
$310,000.00
$223,826.18
72%
$310,000.00
$310,000.00
$0.00
EXPENSE
Department 760 - NIRF or 911 Service
Personnel Services
410.140 Allocated Salaries
1,500.00
1,500.00
1,500.00
1,500.00
100
1,500.00
1,500.00
.00
Personnel Services Totals
$1,500.00
$1,500.00
$1,500.00
$1,500.00
100%
$1,500.00
$1,500.00
$0.00
Contracted Services
444.115 Telephone Services
324,200.82
320,503.80
308,500.00
197,548.90
64
308,500.00
308,500.00
.00
Contracted Services Totals
$324,200.82
$320,503.80
$308,500.00
$197,548.90
64%
$308,500.00
$308,500.00
$0.00
Support Goods & Services
450.222 General Uablity Insurance Coverage
467.00
.00
.00
.00
.00
.00
.00
450.224 Insurance Coverage Discounts
(135.00)
.00
.00
.00
.00
.00
.00
Support Goods & Services Totals
$332.00
$0.00
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Department 760 - NIRF or 911 Service Totals
$326,032.82
$322,003.80
$310,000.00
$199,048.90
64%
$310,000.00
$310,000.00
$0.00
EXPENSE TOTALS
$326,032.82
$322,003.80
$310,000.00
$199,048.90
64%
$310,000.00
$310,000.00
$0.00
Fund 560 - 911 Service Totals
REVENUE TOTALS $325,980.82 $322,003.80 $310,000.00 $223,826.18 72% $310,000.00 $310,000.00 $0.00
EXPENSE TOTALS $326,032.82 $322,003.80 $310,000.00 $199,048.90 64% $310,000.00 $310,000.00 $0.00
Fund 560 - 911 Service Totals ($52.00) $0.00 $0.00 $24,777.28 +++ $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $25,870,024.53 $20,750,750.70 $17,628,845.00 $14,448,853.44 82% $17,129,220.00 $17,100,909.00 ($28,311.00)
EXPENSE GRAND TOTALS $20,168,500.72 $8,852,004.49 $9,472,364.00 $7,554,973.14 80% $8,290,198.00 $8,261,887.00 ($28,311.00)
Net Grand Totals $5,701,523.81 $11,898,746.21 $8,156,481.00 $6,893,880.30 85% $8,839,022.00 $8,839,022.00 $0.00
Run by Dora Cross on 04/25/2025 20:42:19 PM
Page 13 of 13
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 545 - Long Term Care Center
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
110,334.74
150,208.76
110,000.00
132,415.14
120
80,000.00
80,000.00
.00
361.107 Lease Interest -(GASB 87)
434,456.97
403,290.61
.00
.00
.00
.00
.00
361.300 Change in Fair Market Value
(44,070.41)
60,920.14
.00
51,139.76
.00
.00
.00
Interest Earnings Totals
$500,721.30
$614,419.51
$110,000.00
$183,554.90
167%
$80,000.00
$80,000.00
$0.00
Rents & Royalties
363.950 GASB 87 Lease Adjustment
(278,440.56)
(278,440.55)
(278,440.00)
.00
.00
.00
.00
380.918 LTC Lease
1,043,628.00
1,043,628.00
1,043,628.00
869,690.00
83
1,043,628.00
1,043,628.00
.00
Rents & Roya/t7es Totals
$765,187.44
$765,187.45
$765,188.00
$869,690.00
114%
$1,043,628.00
$1,043,628.00
$0.00
Miscellaneous - Classified
380.170 Other
.00
227,827.02
.00
.00
.00
.00
.00
Miscellaneous - Classified Totals
$0.00
$227,827.02
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Department 000 - Fund Revenues Totals
$1,265,908.74
$1,607,433.98
$875,188.00
$1,053,244.90
120%
$1,123,628.00
$1,123,628.00
$0.00
REVENUE TOTALS
$1,265,908.74
$1,607,433.98
$875,188.00
$1,053,244.90
120%
$1,123,628.00
$1,123,628.00
$0.00
EXPENSE
Department 742 - Elder Care
Professional Services
430.140 Contracted Services 3,150.00 .00 10,000.00 .00 .00 .00 .00
Professional Services Totals $3,150.00 $0.00 $10,000.00 $0.00 0% $0.00 $0.00 $0.00
Legal Services
431.120 Legal Fees
800.00
.00
.00
.00
.00
.00
.00
Legal Services Totals
$800.00
$0.00
$0.00
$0.00
+++
$0.00
$0.00
$0.00
Support Goods & Services
450.221 Property Insurance
48,732.00
26,674.00
50,000.00
30,866.00
62
40,000.00
40,000.00
.00
450.222 General Liablity Insurance Coverage
1,456.00
.00
1,500.00
.00
1,500.00
1,500.00
.00
450.224 Insurance Coverage Discounts
(14,514.00)
(5,200.00)
.00
(1,486.00)
(148,600)
.00
.00
.00
450.450 Contingencies
.00
.00
658,734.00
.00
456,308.00
456,308.00
.00
Support Goods & Services Totals
$35,674.00
$21,474.00
$710,234.00
$29,380.00
4%
$497,808.00
$497,808.00
$0.00
Depreciation
472.020 Depr -Buildings
41,581.29
518,932.87
41,581.00
.00
518,933.00
518,933.00
.00
Depreciation Totals
$41,581.29
$518,932.87
$41,581.00
$0.00
0%
$518,933.00
$518,933.00
$0.00
Debt Service - Interest
476.244 Revenue Bond 2013E -Interest
(52,777.37)
117,366.66
113,373.00
57,995.78
51
106,887.00
106,887.00
.00
Debt Service -Interest Totals
($52,777.37)
$117,366.66
$113,373.00
$57,995.78
51%
$106,887.00
$106,887.00
$0.00
Run by Dora Cross on 04/25/2025 20:49:13 PM
Page 1 of 2
v
N
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Budget
Amount
% of FY25 Used Manager's Budget
2026 Level 2
Ll v L2
Fund 545 - Long Term Care Center
EXPENSE
Department 742 - Elder Care
Operating Transfers Out
494.445 Capital Projects - Long Term Care
.00
9,859.77
.00
.00
.00
.00
.00
Operating Transfers Out Totals
$0.00
$9,859.77
$0.00
$0.00
+++ $0.00
$0.00
$0.00
Department 742 - Elder Care Totals
$28,427.92
$667,633.30
$875,188.00
$87,375.78
10% $1,123,628.00
$1,123,628.00
$0.00
EXPENSE TOTALS
$28,427.92
$667,633.30
$875,188.00
$87,375.78
10% $1,123,628.00
$1,123,628.00
$0.00
Fund 545 -Long Term Care Center Totals
REVENUE TOTALS $1,265,908.74 $1,607,433.98 $875,188.00 $1,053,244.90 120% $1,123,628.00 $1,123,628.00 $0.00
EXPENSE TOTALS $28,427.92 $667,633.30 $875,188.00 $87,375.78 10% $1,123,628.00 $1,123,628.00 $0.00
Fund 545 -Long Term Care Center Totals $1,237,480.82 $939,800.68 $0.00 $965,869.12 +++ $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $1,265,908.74 $1,607,433.98 $875,188.00 $1,053,244.90 120% $1,123,628.00 $1,123,628.00 $0.00
EXPENSE GRAND TOTALS $28,427.92 $667,633.30 $875,188.00 $87,375.78 10% $1,123,628.00 $1,123,628.00 $0.00
Net Grand Totals $1,237,480.82 $939,800.68 $0.00 $965,869.12 +++ $0.00 $0.00 $0.00
Run by Dora Cross on 04/25/2025 20:49:13 PM
Page 2 of 2
v
m
W
0
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Amended
Budget
2025 Actual
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 530 -Solid Waste Disposal Fund
REVENUE
Department 000 - Fund Revenues
Penalties & Interest Tax
319.100 Penalties & Interest
3,156.19
7,535.68
3,000.00
17,397.31
580
3,000.00
3,000.00
.00
Penalties & Interest Tax Totals
$3,156.19
$7,535.68
$3,000.00
$17,397.31
580%
$3,000.00
$3,000.00
$0.00
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
.00
221,245.63
.00
.00
.00
Federal Grants Totals
$0.00
$0.00
$0.00
$221,245.63
+++
$0.00
$0.00
$0.00
State Shared Revenues
335.190 PERS on Behalf Payment
18,908.60
20,665.99
37,400.00
26,913.87
72
41,608.00
41,608.00
.00
State Shared Revenues Totals
$18,908.60
$20,665.99
$37,400.00
$26,913.87
72%
$41,608.00
$41,608.00
$0.00
Charges for Services
340.160 Dump Fee - Customer
595,521.45
601,246.46
600,000.00
421,459.35
70
630,000.00
630,000.00
.00
340.170 Dump Fee - Alaska Waste
3,050,213.75
3,066,302.95
3,000,000.00
2,208,297.45
74
3,150,000.00
3,150,000.00
.00
340.171 Dump Fee - USCG
341,289.60
337,968.10
350,000.00
242,633.75
69
367,500.00
367,500.00
.00
340.172 Waste Screenings
21,133.50
20,961.95
21,000.00
17,144.05
82
25,200.00
25,200.00
.00
340.173 Metals
75,558.65
76,157.25
60,000.00
63,452.48
106
78,750.00
78,750.00
.00
Charges for Services Totals
$4,083,716.95
$4,102,636.71
$4,031,000.00
$2,952,987.08
73%
$4,251,450.00
$4,251,450.00
$0.00
Interest Earnings
361.100 Interest Earnings
144,237.45
34,696.37
45,000.00
29,264.21
65
35,000.00
35,000.00
.00
361.110 Gain / Loss on Sale
6,100.00
9,456.00
.00
.00
.00
.00
.00
361.300 Change in Fair Market Value
(170,654.39)
15,976.83
.00
13,647.69
.00
.00
.00
Interest Earnings Totals
($20,316.94)
$60,129.20
$45,000.00
$42,911.90
95%
$35,000.00
$35,000.00
$0.00
Miscellaneous - Classified
380.170 Other
4,729.28
758.37
.00
.00
.00
.00
.00
380.220 Recycle Metals
36,333.01
58,287.63
30,000.00
37,443.24
125
50,000.00
50,000.00
.00
380.224 Recycling Rebate
117.00
.00
.00
.00
.00
.00
.00
Miscellaneous - Classified Totals
$41,179.29
$59,046.00
$30,000.00
$37,443.24
125%
$50,000.00
$50,000.00
$0.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
614,587.00
.00
144,592.00
144,592.00
.00
Other Financing Sources Totals
$0.00
$0.00
$614,587.00
$0.00
0°% $144,592.00
$144,592.00
$0.00
Operating Transfers In
391.490 Capital Projects - Solid
Waste Collection & Disposal
.00
.00
.00
22,051.51
.00
.00
.00
Operating Transfers In Totals
$0.00
$0.00
$0.00
$22,051.51
+++ $0.00
$0.00
$0.00
Department
000 - Fund Revenues Totals
$4,126,644.09
$4,250,013.58
$4,760,987.00
$3,320,950.54
70% $4,525,650.00
$4,525,650.00
$0.00
REVENUE TOTALS
$4,126,644.09
$4,250,013.58
$4,760,987.00
$3,320,950.54
70% $4,525,650.00
$4,525,650.00
$0.00
Run by Dora Cross on 04/25/2025 20:48:29 PM
Page 1 of 6
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Amended
Budget
2025 Actual
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 530 -Solid Waste Disposal Fund
EXPENSE
Department 731- Waste Disposal
Sub -Department 701 - Landfill
Personnel Services
410.110 Salaries
531,811.44
544,113.08
585,451.00
448,888.40
77
637,316.00
637,316.00
.00
410.120 Temporary Help
13,798.81
10,583.37
16,674.00
35,069.25
210
40,000.00
40,000.00
.00
410.130 Overtime
10,859.17
7,426.74
10,000.00
5,825.49
58
20,000.00
20,000.00
.00
410.140 Allocated Salaries
25,000.00
25,000.00
25,000.00
25,000.00
100
25,000.00
25,000.00
.00
410.152 Cell Phone Stipend
2,036.00
1,756.00
1,680.00
1,330.00
79
2,200.00
2,200.00
.00
420.110 Unemployment Taxes
53.75
63.50
614.00
443.16
72
700.00
700.00
.00
420.120 FICA Taxes
41,716.44
42,737.67
46,956.00
36,570.14
78
53,513.00
53,513.00
.00
420.130 Group Insurance
168,284.72
177,908.95
181,424.00
144,376.23
80
201,477.00
201,477.00
.00
420.140 Retirement
132,234.36
134,949.38
159,343.00
116,578.16
73
186,218.00
186,218.00
.00
420.150 Workers Compensation
21,326.77
23,130.62
25,841.00
25,134.26
97
31,408.00
31,408.00
.00
Personnel Services Totals
$947,121.46
$967,669.31
$1,052,983.00
$839,215.09
80%
$1,197,832.00
$1,197,832.00
$0.00
Professional Services
430.130 Consultants
12,336.17
31,430.59
75,000.00
.00
75,000.00
75,000.00
.00
430.140 Contracted Services
111,883.92
115,586.52
75,000.00
100,489.60
134
75,000.00
75,000.00
.00
430.144 Design Services
605.43
5,312.10
50,000.00
.00
50,000.00
50,000.00
.00
430.145 Junk Removal Services
.00
.00
5,000.00
.00
5,000.00
5,000.00
.00
430.146 Metals Processing
66,584.62
78,517.76
60,000.00
66,098.61
110
60,000.00
60,000.00
.00
430.147 Litter Pickup
9,500.00
9,500.00
15,000.00
330.00
2
15,000.00
15,000.00
.00
430.164 Construction Services
.00
.00
100,000.00
7,000.00
7
100,000.00
100,000.00
.00
Professional Services Totals
$200,910.14
$240,346.97
$380,000.00
$173,918.21
46%
$380,000.00
$380,000.00
$0.00
Legal Services
431.120 Legal Fees
1,040.00
1,166.00
5,000.00
5,243.00
105
7,500.00
7,500.00
.00
Legal Services Totals
$1,040.00
$1,166.00
$5,000.00
$5,243.00
105%
$7,500.00
$7,500.00
$0.00
Contributions
448.322 Senior Citizen Support
38,258.61
39,180.16
50,000.00
.00
45,000.00
45,000.00
.00
448.902 Donated Trash Disposal
131,676.85
137,846.20
140,000.00
119,735.25
86
140,000.00
140,000.00
.00
Contributions Totals
$169,935.46
$177,026.36
$190,000.00
$119,735.25
63%
$185,000.00
$185,000.00
$0.00
Support Goods & Services
450.100 Office Supplies
.00
(199.62)
500.00
150.15
30
500.00
500.00
.00
450.110 Operating Supplies
68,065.56
56,935.05
75,000.00
28,353.22
38
75,000.00
75,000.00
.00
450.112 Hazardous Waste Material
1.26
1,844.62
100,000.00
53,725.53
54
100,000.00
100,000.00
.00
450.120 Printing / Binding
227.90
.00
500.00
.00
500.00
500.00
.00
450.130 Postage
394.32
452.59
500.00
328.89
66
500.00
500.00
.00
450.140 Dues/ Books/ Periodicals
1,175.00
945.00
1,000.00
855.69
86
750.00
750.00
.00
450.170 Machinery/ Equipment <$5000
18,889.83
17,745.29
25,000.00
17,143.65
69
25,000.00
25,000.00
.00
450.180 Equipment Rental
19,980.00
75,720.00
20,000.00
448.00
2
20,000.00
20,000.00
.00
Run by Dora Cross on 04/25/2025 20:48:29 PM Page 2 of 6
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account
Account Description
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 530
-Solid Waste Disposal Fund
EXPENSE
Department 731- Waste Disposal
Sub -Department 701 - Landfill
Support Goods & Services
450.221
Property Insurance
3,782.00
3,914.00
4,000.00
4,497.00
112
.00
.00
.00
450.222
General Uablity Insurance Coverage
6,315.00
3,914.00
6,000.00
6,156.00
103
.00
.00
.00
450.224
Insurance Coverage Discounts
(4,983.00)
(1,917.00)
.00
(612.00)
(61,200)
.00
.00
.00
450.226
Mobile Equipment Insurance
5,310.00
5,952.81
.00
6,911.00
.00
.00
.00
450.230
Advertising/ Hearings
560.88
1,276.44
5,000.00
686.68
14
3,000.00
3,000.00
.00
450.231
Outreach (SWAB/Public Education)
10,058.87
7,310.50
10,000.00
4,940.39
49
10,000.00
10,000.00
.00
450.270
Continuing Education
1,864.55
775.00
10,000.00
6,308.45
63
10,000.00
10,000.00
.00
450.280
Staff Training
1,686.00
460.00
5,000.00
.00
5,000.00
5,000.00
.00
450.290
Recruit / Relocation
.00
22.64
.00
174.86
.00
.00
.00
450.300
Travel / Per Diem
.00
.00
3,000.00
.00
3,000.00
3,000.00
.00
450.320
Bad Debt Expense
.00
21.90
.00
.00
.00
.00
.00
450.340
Telephone/Communications
1,157.03
1,170.64
2,000.00
844.65
42
2,000.00
2,000.00
.00
450.350
Electricity
23,164.52
30,970.85
30,000.00
15,104.69
50
30,000.00
30,000.00
.00
450.360
Fuel- Heating
30,052.98
22,731.99
30,000.00
24,123.81
80
40,000.00
40,000.00
.00
450.365
Fuel- Vehicle
26,239.56
26,865.35
30,000.00
20,275.76
68
30,000.00
30,000.00
.00
450.370
Water & Sewer
.00
.00
.00
.00
15,000.00
15,000.00
.00
450.380
Snow Removal/ Sanding
10,000.00
5,218.60
10,000.00
225.00
2
10,000.00
10,000.00
.00
450.430
Maint & Repairs
42,038.62
57,357.26
50,000.00
7,580.92
15
25,000.00
25,000.00
.00
450.432
Baler Maint
51,517.80
42,068.15
75,000.00
65,020.90
87
75,000.00
75,000.00
.00
450.435
Maint Agreements
7,452.05
16,519.13
25,000.00
5,309.13
21
75,000.00
75,000.00
.00
450.440
Auto Maint & Repairs
798.87
6,398.99
10,000.00
2,914.25
29
10,000.00
10,000.00
.00
450.451
Licenses & Permits
9,755.00
9,980.00
12,000.00
10,200.00
85
10,000.00
10,000.00
.00
450.461
Safety Supplies
6,848.89
985.89
5,000.00
632.61
13
5,000.00
5,000.00
.00
450.496
Credit Card Fees
1,929.86
2,165.29
2,500.00
1,892.64
76
3,000.00
3,000.00
.00
450.510
Recycling Services
330,396.00
333,936.00
300,000.00
265,464.00
88
300,000.00
300,000.00
.00
450.540
Clothing Allowance
4,931.44
3,280.61
4,200.00
3,265.96
78
4,200.00
4,200.00
.00
450.541
Protective Equipment
.00
.00
2,500.00
.00
2,500.00
2,500.00
.00
Support Goods & Services Totals
$679,610.79
$734,821.97
$853,700.00
$552,921.83
65%
$889,950.00
$889,950.00
$0.00
Equipment
466.220 Auto Liability Insurance
v
capital outlay
m
W 470.100 Machinery / Equipment >$5000
IV
O
1,823.00 2,017.00 2,500.00 2,047.00 82 2,500.00 2,500.00 .00
Equipment Totals $1,823.00 $2,017.00 $2,500.00 $2,047.00 82% $2,500.00 $2,500.00 $0.00
50,693.81 14,455.53 500,000.00 61,708.82 12 325,057.00 325,057.00 .00
capital Outlay Totals $50,693.81 $14,455.53 $500,000.00 $61,708.82 12% $325,057.00 $325,057.00 $0.00
Run by Dora Cross on 04/25/2025 20:48:30 PM
Page 3 of 6
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
Account Account Description
2023 Actual
Amount
2024 Actual
Amount
2025 Amended
Budget
2025 Actual
Amount
% of FY25 Used
Manager's Budget
2026 Level 2
Ll v L2
Fund 530 -Solid Waste Disposal Fund
EXPENSE
Department 731- Waste Disposal
Sub -Department 701 - Landfill
Depreciation
472.020 Depr -Buildings
.00
42,055.86
42,055.00
.00
42,055.00
42,055.00
.00
472.030 Depr- Site Improvement
(32,176.61)
1,078,057.86
61,082.00
.00
61,082.00
61,082.00
.00
472.120 Depr-Machinery/ Equipment
.00
121,823.91
66,455.00
.00
66,455.00
66,455.00
.00
Depreciation Totals
($32,176.61)
$1,241,937.63
$169,592.00
$0.00
0%
$169,592.00
$169,592.00
$0.00
Debt service - Interest
476.105 Loan -Interest
13,129.00
11,630.00
10,500.00
10,500.00
100
9,000.00
9,000.00
.00
476.277 Revenue Bond 2011 Three -Interest
(4,677.60)
11,242.60
.00
19,125.00
19,875.00
19,875.00
.00
Debt Service -Interest Totals
$8,451.40
$22,872.60
$10,500.00
$29,625.00
282%
$28,875.00
$28,875.00
$0.00
Landfill Property Costs
450.395 Closure / Post -Closure
Landfill Property Costs Totals
Sub -Department 701- Landfill Totals
Sub -Department 702 - Leachate Plant
Personnel services
410.110
Salaries
410.120
Temporary Help
410.130
Overtime
410.152
Cell Phone Stipend
420.110
Unemployment Taxes
420.120
FICA Taxes
420.130
Group Insurance
420.140
Retirement
420.150
Workers Compensation
Personnel services Totals
Professional Services
430.130
Consultants
430.140
Contracted Services
430.144
Design Services
430.164
Construction Services
430.166
Laboratory Services
v
N
Support Goods & Services
450.110 Operating Supplies
450.111 Chemicals
0
450.120 Printing / Binding
(377,580.00)
.00 .00
.00 .00 .00
203,385.44
214,661.99
192,248.00
178,104.30
93
186,988.00
186,988.00
.00
140.46
107.98
64,449.00
614.93
1
50,000.00
50,000.00
.00
3,914.01
5,181.26
5,000.00
5,285.44
106
10,000.00
10,000.00
.00
2,796.00
2,796.00
3,204.00
1,849.35
58
3,000.00
3,000.00
.00
20.51
26.05
265.00
175.22
66
250.00
250.00
.00
15,289.32
16,362.38
20,265.00
13,605.35
67
19,124.00
19,124.00
.00
63,824.21
67,770.48
64,032.00
56,831.78
89
65,754.00
65,754.00
.00
50,280.62
50,072.00
52,784.00
45,746.63
87
55,807.00
55,807.00
.00
7,618.21
8,276.21
11,152.00
9,094.43
82
11,224.00
11,224.00
.00
$347,268.78
$365,254.35
$413,399.00
$311,307.43
75%
$402,147.00
$402,147.00
$0.00
29,067.45
1,574.75
50,000.00
1,895.00
4
20,000.00
20,000.00
.00
16,518.30
35,591.50
30,000.00
28,089.92
94
50,000.00
50,000.00
.00
.00
.00
10,000.00
.00
10,000.00
10,000.00
.00
.00
.00
20,000.00
.00
50,000.00
50,000.00
.00
44,472.01
55,506.72
75,000.00
46,029.69
61
75,000.00
75,000.00
.00
Professional Services Totals $90,057.76
$92,672.97
$185,000.00
$76,014.61
41%
$205,000.00
$205,000.00
$0.00
16,423.06
302,334.00
20,000.00
14,551.99
73
25,000.00
25,000.00
.00
5,396.37
66,429.80
100,000.00
17,425.59
17
85,000.00
85,000.00
.00
256.33
251.83
300.00
279.12
93
300.00
300.00
.00
Run by Dora Cross on 04/25/2025 20:48:31 PM
Page 4 of 6
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account
Account Description
Amount
Amount
Budget
Amount %
of FY25 Used
Manager's Budget
2026 Level 2
Ll v 1_2
Fund 530
-Solid Waste Disposal Fund
EXPENSE
Department 731- Waste Disposal
Sub -Department 702 - Leachate Plant
Support Goods & Services
450.140
Dues / Books / Periodicals
200.00
100.00
500.00
105.69
21
500.00
500.00
.00
450.170
Machinery/ Equipment <$5000
3,289.60
16,553.09
25,000.00
4,351.76
17
50,000.00
50,000.00
.00
450.180
Equipment Rental
.00
.00
10,000.00
.00
5,000.00
5,000.00
.00
450.221
Property Insurance
2,914.00
23,464.00
23,500.00
27,131.00
115
.00
.00
.00
450.222
General Uablity Insurance Coverage
2,129.00
1,427.00
1,500.00
3,163.00
211
.00
.00
.00
450.224
Insurance Coverage Discounts
(1,678.00)
(5,015.00)
.00
(1,500.00)
(150,000)
.00
.00
.00
450.230
Advertising / Hearings
.00
.00
250.00
.00
.00
.00
.00
450.270
Continuing Education
2,710.00
310.00
4,000.00
165.00
4
4,000.00
4,000.00
.00
450.290
Recruit / Relocation
90.78
22.64
5,000.00
173.71
3
.00
.00
.00
450.300
Travel / Per Diem
.00
.00
3,000.00
.00
3,000.00
3,000.00
.00
450.327
Fines
11.19
.00
.00
.00
.00
.00
.00
450.340
Telephone/Communications
518.77
2,034.56
2,500.00
691.68
28
2,500.00
2,500.00
.00
450.350
Electricity
84,254.16
81,809.17
90,000.00
73,915.04
82
95,000.00
95,000.00
.00
450.365
Fuel - Vehicle
1,912.96
1,836.74
2,000.00
1,215.45
61
2,000.00
2,000.00
.00
450.380
Snow Removal/ Sanding
7,500.00
2,945.00
5,000.00
.00
5,000.00
5,000.00
.00
450.392
Septic Tank Disposal
.00
.00
4,000.00
.00
4,000.00
4,000.00
.00
450.430
Maint & Repairs
33,532.43
7,498.77
35,000.00
12,997.32
37
35,000.00
35,000.00
.00
450.434
Building Maint & Repairs
2,645.54
1,093.81
10,000.00
1,030.91
10
10,000.00
10,000.00
.00
450.435
Maint Agreements
.00
.00
.00
300.00
.00
.00
.00
450.440
Auto Maint & Repairs
226.86
102.96
5,000.00
1,679.11
34
5,000.00
5,000.00
.00
450.451
Licenses & Permits
10.00
.00
2,500.00
250.00
10
10,000.00
10,000.00
.00
450.461
Safety Supplies
2,265.66
4,771.43
5,000.00
62.85
1
5,000.00
5,000.00
.00
450.540
Clothing Allowance
.00
660.91
1,400.00
877.62
63
1,400.00
1,400.00
.00
Support Goods & Services Totals
$164,608.71
$508,630.71
$355,450.00
$158,866.84
45%
$347,700.00
$347,700.00
$0.00
Equipment
466.220 Auto Liability Insurance
Capital Outlay
470.100 Machinery / Equipment >$5000
470.120 Automotive
v
Depreciation
m
472.020 Depr -Buildings
472.030 Depr- Site Improvement
0
A
756.00 837.00 800.00 853.00 107 .00 .00 .00
Equipment Totals $756.00 $837.00 $800.00 $853.00 107% $0.00 $0.00 $0.00
88,847.86 .00 75,000.00 52,190.60 70 200,000.00 200,000.00 .00
.00 .00 .00 .00 50,000.00 50,000.00 .00
Capital Outlay Totals $88,847.86 $0.00 $75,000.00 $52,190.60 70°% $250,000.00 $250,000.00 $0.00
267,180.50 .00 267,181.00 .00 .00 .00 .00
.00 .00 153,850.00 .00 .00 .00 .00
Depreciation Totals $267,180.50 $0.00 $421,031.00 $0.00 0% $0.00 $0.00 $0.00
Run by Dora Cross on 04/25/2025 20:48:31 PM
Page 5 of 6
v
W
0
K'ODLAK ISLAND
dQ BOROUGH
Budget Worksheet Report
Budget Year 2026
2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Budget Amount % of FY25 Used Manager's Budget 2026 Level 2 Ll v L2
Fund 530 -Solid Waste Disposal Fund
EXPENSE
Department 731- Waste Disposal
Sub -Department 702 - Leachate Plant
Debt Service - Interest
476.105 Loan -Interest 166,087.42 154,551.33 146,032.00 146,032.25 100 134,497.00 134,497.00 .00
Debt Service -Interest Totals $166,087.42 $154,551.33 $146,032.00 $146,032.25 100% $134,497.00 $134,497.00 $0.00
Operating Transfers Out
494.490 Capital Projects - Solid Waste Collection & Disposal
.00
.00
.00
250,000.00
.00
.00
.00
Operating Transfers Out Totals
$0.00
$0.00
$0.00
$250,000.00
+++ $0.00
$0.00
$0.00
Sub -Department 702 - Leachate Plant Totals
$1,124,807.03
$1,121,946.36
$1,596,712.00
$995,264.73
62% $1,339,344.00
$1,339,344.00
$0.00
Department 731 - Waste Disposal Totals
$2,774,636.48
$5,123,180.23
$4,760,987.00
$2,779,678.93
58% $4,525,650.00
$4,525,650.00
$0.00
EXPENSE TOTALS
$2,774,636.48
$5,123,180.23
$4,760,987.00
$2,779,678.93
58% $4,525,650.00
$4,525,650.00
$0.00
Fund 530 - Solid Waste Disposal Fund Totals
REVENUE TOTALS $4,126,644.09 $4,250,013.58 $4,760,987.00 $3,320,950.54 70% $4,525,650.00 $4,525,650.00 $0.00
EXPENSE TOTALS $2,774,636.48 $5,123,180.23 $4,760,987.00 $2,779,678.93 58% $4,525,650.00 $4,525,650.00 $0.00
Fund 530 - Solid Waste Disposal Fund Totals $1,352,007.61 ($873,166.65) $0.00 $541,271.61 +++ $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $4,126,644.09 $4,250,013.58 $4,760,987.00 $3,320,950.54 70% $4,525,650.00 $4,525,650.00 $0.00
EXPENSE GRAND TOTALS $2,774,636.48 $5,123,180.23 $4,760,987.00 $2,779,678.93 58% $4,525,650.00 $4,525,650.00 $0.00
Net Grand Totals $1,352,007.61 ($873,166.65) $0.00 $541,271.61 +++ $0.00 $0.00 $0.00
Run by Dora Cross on 04/25/2025 20:48:31 PM
Page 6 of 6
AGENDA ITEM #2.d.
Kodiak Island Borough
FY2026 School Bond Debt Service Obligation
Amount Eligible
Estimated 75%
KIB Net after
Payoff
Gross
State Rate of
for State
State
Estimated State
Bond
Date Principal Interest
Bond Pmts
Reimbursement
Reimbursements Reimbursement
Reimbursement
2011
2031 $ 395,000 $ 123,625
$
518,625
70%
$ 363,038 $
272,279
$ 246,346
2013
2033 1,340,000 190,606
1,530,606
70%
1,071,424 $
803,568
$ 727,038
2014
2034 1,410,000 238,236
1,648,236
70%
1,153,765 $
865,324
$ 782,912
2015A
2036 245,000 215,002
460,002
70%
322,001 $
241,501
$ 218,501
2015B
2026 220,000 5,500
225,500
70%
157,850 $
118,388
$ 107,112
2016A
2036 95,000 37,544
132,544
70%
92,781 $
69,586
$ 62,958
2016B
2026 660,000 16,500
676,500
70%
473,550 $
355,163
$ 321,337
2016C
2028 550,000 72,750
622,750
60%
373,650 $
280,238
$ 342,512
AMBBA2018
2029 55,000 6,274
61,274
70%
42,892 $
32,169
$ 29,105
2020A
2030 35,000 10,625
45,625
70%
31,938 $
23,954
$ 21,671
2020B
2030 180,000 56,750
236,750
70%
165,725 $
124,294
$ 112,456
$ 5,185,000 $ 973,412
$
6,158,412
$ 4,248,614 $
3,186,464
$ 2,971,948
Plus Arbitrage Reporting Costs
$
9,450
Less Estimated State Reimbursements
$
(3,186,464)
$ (3,186,464) 75%
Reimbursement
Less Motor Vehicle Registration Tax (MVRT)
$
(720,000)
$ 1,062,150 25%
Unreimbursed
Less Estimated Excess Cash in Fund
$
(34,620)
Net Debt Service Income Need
$
2,226,778
Page 36 of 49
FY2026 Budget Review For A General Fund Department, Several Special Reve...
AGENDA ITEM #2, d.
Kodiak Island Borough
Summary of Annual General Obligation
Bonded Debt Service Requirements
FY2026-2036
Amount Eligible Net Bond Payment
Total Bond
For State Due After Full State
Fiscal Year
Principal
Interest
Payment Due
Reimbursement Reimbursement
2026
$
5,185,000
973,412
$ 6,158,412
$ 4,248,614 $ 1,909,798
2027
$
4,430,000
814,847
$ 5,244,847
$ 3,609,432 $ 1,635,415
2028
$
4,545,000
695,461
$ 5,240,461
$ 3,606,310 $ 1,634,151
2029
$
4,040,000
578,691
$ 4,618,691
$ 3,233,085 $ 1,385,606
2030
$
4,090,000
468,743
$ 4,558,743
$ 3,191,120 $ 1,367,623
2031
$
4,205,000
352,054
$ 4,557,054
$ 3,189,940 $ 1,367,114
2032
$
3,525,000
249,026
$ 3,774,026
$ 2,641,818 $ 1,132,208
2033
$
3,610,000
159,873
$ 3,769,873
$ 2,638,912 $ 1,130,961
2034
$
2,150,000
82,916
$ 2,232,916
$ 1,563,042 $ 669,874
2035
$
550,000
39,303
$ 589,303
$ 412,513 $ 176,790
2036
$
580,000
13,363
$ 593,363
$ 415,354 $ 178,009
Totals
$ 36,910,000
$ 4,427,689
$ 41,337,689
$ 28,750,140 $ 12,587,549
Fiscal Year
Total Remaining
Payments
Bond
Payoff Date
Principal
Interest
Total Payment Due
Project Description
2011
2031
$
2,670,000
$ 420,000
$ 3,090,000
High school renovation and renewal project.
2013
2033
$
11,335,000
$ 912,262
$ 12,247,262
High school renovation and renewal project.
2014
2034
$
13,520,000
$ 1,282,602
$ 14,802,602
High school renovation and renewal project.
2015A
2036
$
3,855,000
$ 1,192,505
$ 5,047,505
High school renovation and renewal project.
2015E
2026
$
220,000
$ 5,500
$ 225,500
Renewal and replacement for various school buildings.
2016A
2036
$
1,230,000
$ 222,716
$ 1,452,716
High school renovation and renewal project.
2016B
2026
$
660,000
$ 16,500
$ 676,500
Renewal and replacement for various school buildings.
2016C
2028
$
1,730,000
$ 132,500
$ 1,862,500
Acquisition and construction of school improvements
AMBBA 2018
2029
$
235,000
$ 14,479
$ 249,479
High school renovation and renewal project.
2020A
3031
$
230,000
$ 36,250
$ 266,250
High school renovation and renewal project.
2020B
3031
$
1,225,000
$ 192,375
$ 1,417,375
Renewal and replacement for various school buildings.
Totals
$ 36,910,000
$ 4,427,689
$ 41,337,689
Page 37 of 49
FY2026 Budget Review For A General Fund Department, Several Special Reve...
AGENDA ITEM #4.a.
Kodiak Island Borough
OFFICE of the MANAGER
710 Mill Bay Road
Kodiak, Alaska 99615
Phone (907) 486-9301
TO: Kodiak Island Borough Assembly
FROM: Aimee Williams, Borough Manager
RE: Manager's Report, May 8, 2025
Manager's Department
KIBSD CIP List Meeting
Attended a meeting with KIBSD maintenance staff and DEED to ask about the North
Star Elementary Siding and Window Replacement project's eligibility for reimbursement.
The water system for Chiniak Elementary School was also discussed.
Community Meetings
Met with representatives with the Superintendent, Northrim Bank, and Alaska Airlines
this week.
Local Contribution
The Kodiak Island Borough School District gave their official local contribution ask letter
to me on Wednesday, April 30th. The request is for $12,979,556.50. This request will be
discussed at the May 8th and May 29th work sessions. There will be a special meeting
on May 29th for the Assembly to vote on the amount for KIBSD.
Senate Finance
Senate Finance is considering the option of reducing school bond debt payments by
25% to find ways to compensate for falling oil prices. This would mean that the state
would pay $1,062,150 less to KIB in FY26. I am staying in touch with our state lobbyist
and have asked him to keep us up to date on any revisions.
Standard Operating Procedures
As requested at the last meeting, I have initiated the process of creating standard
operating procedures for our road service areas. After I complete the draft, E&F staff will
review, RSA Boards will review, and then it will go to the Assembly for review.
Page 38 of 49
AGENDA ITEM #4.a.
FY2026 Manager's Budget
Per KIBC 3.15.030, the manager is required to submit a budget on or before the first of
April of each year. The budget was emailed to the Assembly and Clerks on April 1 s'. It
is also available for the public to review on the KIB website.
Home > Departments > Finance > Accounting & Reporting
Current Recruitments
• Maintenance Mechanic: Advertised
• Appraiser Tech: Hiring team is reviewing two applications received to date
• Temporary Laborer: External advertisement began April 22, 2025
• Accounting Technician — Accounts Payable: Advertised on the KIB website
Community Development
Hydrology and Hydraulics Study for Russian River and Sargent Creek
River Focus, Inc. has submitted the findings report to Borough staff. Staff will review the
report and meet with River Focus staff with comments. Once the final document is
complete, Borough staff will schedule a public meeting to present the findings report.
Planning and Zoning Commission — May 14 Work Session
The Commission will hold a work session on May 14, 2025. The Commission will
receive training from the Community Development Director on meetings, motions, and
findings. In addition, the Commission will review an amendment to address assisted
living facilities. In packet review for the May 21, 2025, regular meeting, the Commission
will review two items scheduled for public hearing. The first item is a parking variance
for the Maritime Museum. The second item is a review of a code amendment on pet -
related uses. This code amendment defines pet -related uses and establishes in which
zoning districts these uses will be permitted uses or conditional uses. In addition, this
ordinance establishes specific standards for conditional use permits for pet boarding
facilities.
Finance Department
Property Assessment and Taxation Implementation Project
Staff is back to regularly scheduled meetings with the Tyler Implementation team. The
main focus is still with the Assessing department and the project is currently 22%
complete. Go -live date has moved to September 2025 so as to avoid the August
payment date deadline.
Electronic Timesheet Implementation Project
Finance is in the final software testing stage is working on equipment configuration. EF
& IT are working on connection and placement of the timeclocks. Go -live date has been
moved to mid -May and will be dependent on staffs availability for training.
Page 39 of 49
AGENDA ITEM #4.a.
Staffing
Advertising for the vacant Accounts Payable - Technician position has begun; the first
review of applications is set for the week of May 12rn
Assessing
Senior Citizen / Disable Veteran Exemptions
Staff mailed 38 letters to applicants that did not file for a PFD and 34 denial letters. 32
(30 SC and 2 DV) remain undetermined.
Value Appeals
Four value appeals were heard by the Board of Equalization on Monday, May 5, 2025.
The BOE also met on May 6, 2025, to certify their actions so that the roll could be
certified.
Certification
Assessing finished certifying the roll, on Wednesday, May 7, 2025, at 2:11 pm. This is a
long process with Harris needing to process removing Business Personal Property
(BPP) exemptions due to the way they hard coded items in our CAMA. Of the 679 BPP
accounts, 228 exemptions were removed due to late or no file applications.
Exemption Appeals
The Alutiiq Foundation exemption appeal is scheduled for July 17. The assembly will
receive their informational books by July 7.
The exparte communication rules continue to be in effect until after the hearing is
completed.
Staff Updates
The Appraiser tech position remains open.
Tyler Conversion
• All queries and updates are on hold until after the BOE certifies values and
Assessing can move into the new year.
• New conversion go live date is September 23, 2025. Training will be between 8/4
and 8/21. (half days)
• Assessing has 2 remaining open tickets with Harris as of 05/07/2025. They are
scheduled to be worked on by Harris on 05/12/2025
Page 40 of 49
AGENDA ITEM #4.a.
Engineering and Facilities
Household Hazardous Waste Event & Community Clean Up Day
The spring household hazardous waste event and community clean-up day was
successfully completed.
Materials Received at Landfill
• 5080 lbs. Residential HHW
• 9240 lbs. of Residential Construction Waste
• 1800 lbs. Metals
• 1640 lbs. trash collected in Yellow Bags
Materials Received at HS Parking Lot
• 4.5 Totes of Latex Paint
• 1.5 Totes of Oil Based Paints
• Y2 Tote Aerosol Cans
• 350 gallons Used Oil
• 100 gallons "A" Fuel or Mixed Gasoline
• 50 Gallons of Antifreeze
• 2 Earth Boxes of Non -Regulated Waste plus Miscellaneous
• 4720 lbs. of trash was hauled to the Landfill from the HS Parking Lot.
• Threshold Services accepted recyclable materials and unwanted
electronics at no cost.
Thank you to the Kodiak Chamber of Commerce is coordinating the effort with the
yellow -bag community clean up.
Thank you to the Lions Club, Kodiak Native Youth Council and the City of Kodiak for
your support efforts associated with the event.
Architectural Review Board
The ARB met on Tuesday, May 6, 2025, where they reviewed and provided guidance
on several projects including North Star Elementary, East Elementary, Landfill Shack
Platform, and the Mill Bay Beach Stair Replacement.
Mental Health Buildings
The contractor is on their 20th container for the PCB loadout. We expect that to be the
last one. The mechanical building and tank have been demoed. The asbestos
abatement is complete in building 101 and building 102 by the end of day. We are
waiting for air clearance results, and we anticipate the contractor to be substantially
complete by the end of next week. A punch -list walkthrough will occur as clearance
results become available.
KFRC
• The public spaces cruise ship season started this week. In coordination with their
visits, staff have been working with Jerry Clark from First Student to try to have
the facility available.
• The touch tank will be open May 5th-9th from 10 a.m. to 2 p.m.
Page 41 of 49
AGENDA ITEM #4.a.
• Seawater pumps have been ordered and are in production.
• KFRC Ozonator (Decontamination) project has been reviewed and is ready to be
bid. Awaiting direction for funding source.
No movement on these GSA items:
• GSA has had a reduction in force, we are awaiting response of who will be our
new GSA contact.
• Awaiting GSA revised contract amount for required water testing. No return
contact has been received. The due date for sampling and receipt of data will be
extended to reflect the delay.
• Staff continues to wait for a request for additional electrical circuits have been
priced for GSA consideration to accommodate additional chillers for NOAA.
Project to be funded on the next fiscal year's budget.
Landfill
• The Region Solid Waste Management Plan Update RFP was opened on April 8th
KIB received five submissions. Staff have scheduled interviews with the top two
firms on May 13th. E&F staff anticipate providing recommendation to the
Assembly on June 5th.
• The landfill boundary brush clearing bids are due May 9th.
• Staff is reviewing current fee schedule to determine if updates should be
proposed to the assembly.
• Staff is continuing to investigate the Compliance Order by Consent (COBC)
associated with the storm water violations. The ITB for monitoring wells at the
landfill was posted and bids are due on May 14th at 2:30PM. Staff is also
investigating the possibility to jet and camera the leachate collection system to
determine the integrity of the piping.
Leachate Treatment Plant
• Ongoing discussions with the engineer, plant manufacturer, and ADEC are
focused on improving water quality discharge. Discussions with other landfills are
ongoing regarding their leachate treatment methods, which include evaporation,
membrane bioreactors, reverse osmosis, and recirculation.
• Membrane replacement has been completed. All 4 new membranes have been
installed.
• The foaming is currently minimal. Staff is monitoring the biological process and
hoping to see improvements after the upset.
Karluk School UST
• E&F staff are awaiting feedback from Alaska Department of Environmental
Conservation about what our requirements will be for further sampling and/or
monitoring of ground water.
Kodiak Middle School & Providence Elevators
• The contracts are fully executed, and E&F staff had a meeting with the contractor
on May 7th to discuss the upcoming site visit and project timeline.
Page 42 of 49
AGENDA ITEM #4.a.
Community Pool
• Site visit with the A&E team and pool consultant is scheduled for May 19tn _
21 st to conduct the pool survey and provide a written recommendation.
Service Areas
• The KIB Road Service Area invitation for bids is published on the KIB website.
Bids are due at 2:00pm on May 14, 2025.
• A Request for Quotes for the annual KIB Facilities parking lot sweeping has been
awarded to Aim Maintenance LLC in the amount of $18,000.00.
Information Technology
Information Technology Department — Weekly Report
This week, the IT Department continued its focus on infrastructure improvements,
cybersecurity initiatives, and interdepartmental support efforts. IT is maintaining
momentum on major ongoing projects while beginning new initiatives that enhance
service delivery and network security.
Policy and Documentation
Work continued on the Borough's Disaster Recovery Policy. IT staff are also expanding
internal documentation related to our network infrastructure and GIS systems to
improve clarity, continuity, and future planning.
Cybersecurity and Risk Mitigation
The BitLocker full -disk encryption rollout for all KIB staff laptops is now complete. IT
plans to deploy BitLocker to the Borough Assembly laptops following the upcoming
meeting. We continue to evaluate Zero Trust Network Access (ZTNA) approaches for
long-term access control improvements, and we remain proactive in blocking high -risk
international traffic to Borough systems.
Network and Connectivity
IT continues to collaborate with Engineering & Facilities to support wireless network
access at the Kodiak Fisheries Research Center (KFRC). VPN access has been
established for E&F maintenance staff to allow secure use of iPads for monitoring
systems at the KFRC pumphouse building.
Hardware and Infrastructure
At the Leachate Treatment Plant (LTP), IT met again with a Rockwell Automation
engineer to troubleshoot connectivity issues between the monitoring systems and the
WIN-911 alerting platform. This work ensures timely alerts from the SCADA
environment. Additionally, efforts continue to strengthen equipment connectivity at
remote facilities, including support for new VPN connections and mobile device
integration.
Page 43 of 49
AGENDA ITEM #4.a.
Systems Administration
The IT team applied security patches to the Women's Bay systems this week. We are
also researching the best approach for migrating Borough staff from the kodiakak.us
email domain to the new kodiak.gov domain to align with best practices for government
identity management.
Software and Departmental Support
IT met with the Clerks Department and a Laserfiche sales representative to discuss
training and implementation strategies for Laserfiche Forms. As part of the vendor's
support package, training on form creation will be provided to IT. Following this, we plan
to develop and test form -based workflows within the system for future deployment
across departments.
GIS
GIS completed the development of lease -related maps for the City of Kodiak. A new
address was also created for a remote property in Selief Bay. Additionally, work began
on cataloging on -premise land imagery with the goal of submitting it to ESRI's
Community Maps program. By hosting the Borough's tile layer imagery in the cloud via
ESRI, we can improve system security and reduce dependency on internal hosting
infrastructure.
Page 44 of 49
AGENDA ITEM #5.a.
BOROUGH CLERK'S REPORT
NOVA M. JAVIER, MMC
MAY 8, 2025
❖ Board of Equalization (BOE)
I want to express my gratitude to the BOE members for their dedication. The BOE regular meeting took place
on May 5, during which four cases were reviewed. The BOE upheld the Assessor's valuations for all cases. A
follow-up meeting occurred the next day to officially certify the Board's decisions to the Assessor. Decision
letters were sent out on May 7, and the deadline for appealing to the Superior Court is June 6, 2025.
❖ Invitation to the Alutiiq Museum's Grand Opening
You are invited to the Grand Reopening of the Alutiiq Museum on Thursday, May 22, from 4-8 p.m. Please let
me know if you can make it. If four or more of you are coming, I'll need to inform the public that a quorum of
the Assembly will be present at the event
An appeal is awaiting a hearing by the Assembly acting as the Board of Equalization on July 17 I've sent you
an email and also provided printed copies of the attorney's opinion regarding potential ex-parte exposure and
the necessary disclosure on July 17 if you intend to participate in this event.
❖ Records Update
My staff and I are collaborating with our Laserfiche vendor and the IT Department to implement Laserfrche
forms for the Borough. Our goal is to replace the cumbersome process of filling out paper forms and improve
the efficiency of archiving contracts. Once we have this system fully operational, we aim for other
departments to also use electronic forms to better serve our external customers.
The Deputy Clerk is busy with several projects, including compiling a destruction list for records that have
reached their retention period, preparing for quarterly meetings with records coordinators, and training new
staff from other departments, including those in assessing and community development. Meanwhile, the
Assistant Clerk is digitizing meeting old minutes from Boads and Committees.
❖ Maintenance of Election Equipment
Last week, a representative from our Election Equipment vendor visited us to upgrade our election system.
They not only upgraded the version to a current version but also performed maintenance since our machines
were unable to automatically sort ballots with write-ins which resulted in our canvass board sorting ballots
manually last election. Additionally, we sent one of our machines for a battery replacement.
❖ Bitlocker on Assembly Laptops
Kindly leave your laptops with us for the night. The IT Department will be implementing Bitlocker technology
on them over the next few weeks. IT team will reach out to you when your laptops are ready for pick-up.
❖ Status of REPL #3293, Second Floor Restaurant
The licensee has asked for a hearing with the Office of Administrative Hearings (OAH), and the Borough is
expected to take part. A hearing officer will be appointed by OAH to set a date for the hearing. Both the
Borough and the City of Kodiak will have the opportunity to join in. According to the regulations, the Borough
must show up to defend the protest decision. OAH will notify the Borough formally when the hearing is
scheduled.
❖ Agenda Management Training
The Clerk's Office conducted a training session for staff on managing agendas, which included topics like
Action Tracking Agenda Statement Summary, and meeting management.
❖ Legislative and Clerk Budgets
• Legislative Budget at 77%
• Clerk's Office Budget 79%
Page ¢We4l of 2
AGENDA ITEM #5.a.
❖ Elections
Important Dates:
• July — Nominating petitions will be made available
• August 1-15 — Filing period
• August 8 — Deadline for placing ballot propositions and questions before the voters
• October 7 Local Election
Seats that are coming up
• Borough Mayor — One Seat, Three Year Term (Arndt)
• Borough Assembly — Two Seats, Three Year Terms (Griffin & LeDoux)
• School Board — One Seat, Three Year Term
• Bay View Road Service Area Board — Two Seats, Three Year Terms
• Fire Protection Area No. 1 Board — One Seat, Three Year Term
• Monashka Bay Road Service Area Board — Two Seats, Three Year Terms
• Service Area No. 1 Board - Two Seats, Three Year Terms
• Womens Bay Service Area Board - Two Seats, Three Year Terms
❖ Travel and Leave (New Code Provision)
KIBC 2.30.025 (G)
• Notification to the Clerk at least 24 hours prior to the meeting
• For less than 24 hours' notice, the mayor needs to approve participation prior to 5 p.m. the day of the
meeting.
• A quorum present will be required before allowing electronic participation
• The Mayor and up to the first three who notify the Clerk 24 hours prior may participate
❖ Clerk's Office Staff Training
• May 19-23, International Institute of Municipal Clerks Conference, Attendees: Deputy and Assistant
• May 18-23, Government Social Media, Attendee: Borough Clerk
• June 2-6, Professional Development I Training, Attendee: Assistant Clerk
• July 13-17, NAGARA Records Training. Deputy Clerk
❖ Miscellaneous Events/Calendar
Dates
Events
Location
May 21-23
NACo WIR Conference
Rapid City, S.D.
June 11-12
AML Board Meeting
Soldotna
July 11-14
2025 NACo Annual Conference & Exposition
Philadelphia, PA
August 11-15
AML Summer Conference
Ut uia vik Barrow
December 8-12
AML Winter Conference/NEO Training
Anchorage
❖ Attachments
• Agenda Items Request Spreadsheet
• Parliamentary Procedure Article on Dilatory (Time -Wasting) Motions
Page 46 Rap 2 of 2
AGENDA ITEM #5.a.
AGENDA ITEM REQUEST (AIR) FORMS
TRACKING LIST
PENDING
No. Description
Requested
Submitt 60-day
Completed
Comments
by
ed on deadline
on
7
Land Enhancement To
Sharratt
08/17/23
N/A
Local Buyers
13
Proposed Code Revisions
Sharratt
02M1/24
N/A
Discussed on 02108124.
To KIBC 2.125.030 And
Direction given to defer
KIBC 2.125.040
this to the ARB/Emailed to
Architectural/Engineering
E&F on 02109124; Follow -
Review Board
up email sent on 10131124
ws
17
Liquor License Code
Arndt
06125124
Waived
PENDING:
Ordinance drafted by
Revision
Sharratt
by Mayor
Sometime in
Attorney. Held due to the
July or
protests KIB filed to ABC
August
Board. Wanting to see the
whole process.
31
Accountability for Service
LeDoux
02/27/25
05/26/25
PENDING
Draft ordinance was
Area Boards 1 meeting
and
reviewed March 27.
a quarter
Whiteside
Ordinance is currently
being reviewed by the
attorney and will be
scheduled for into on May
1.
04/24 ws Assembly
discussed draft based on
the atty's rvw. Assy
direction was to put this on
the agenda again when
the SA's present their
FY26 bud et.
No.
Description
Requeste
Submitte
60 day
Completed
Comments
d by
d on
deadline
on
1
Debate Time Limits
Turner
07120123
NA
12/21/23
Ordinance adopted and
01104124
then vetoed 01118124 by
the Mayor
2
KIBC 3.35.030(D)
Turner
07/20/23
Waiver May Only Be
Granted For A Year
3
Opening Borough
Sharratt
07120123
NA
04111124 ws
Will continue to come up
Owned Lands To
as a discussion item. —
Auction/Lands
Borough lands committee
Discussion
started meeting in
December 2024 to
address this
4
Change Of Agenda —
Turner
08/03/23
NA
12121123
Per Mayor— leave format
Citizens Comments —
as -is
In Room/On Phone
Page 47 of 49
NA— requests were submitted before the adoption of new code which established a 60-day deadline
AGENDA ITEM #5.a.
,j u'rrass i C Home Who we help What we offer Cot
Parliament
Dear Dinosaur Advice Column
Got questions about Robert's Rules of Order? Ann Macfarlane Is a dinosaur who knows her stuff. She
complexity of Robert s Rules so it makes sense. She loves hearing from readers with their questions abc
Rules of Order.
Don't recognize dilatory (time -wasting)
motions
November 13. 2024 / Ann h1-i_lariine / Comments Off
Dear Dinosaur: A member of our board relentlessly
wants the minutes for the January 2024 meeting to Elinclude the content of a conversation he had at that
s;
meeting. At every meeting. he makes a motion to do this. =
Our minutes provide the actions of the board but not
direct quotes from people. How can we address this? -
Answer: Your board is following Robert's Rules of Order _r��in not including quotes from people. y.l ua out of
n•. a. w.w...,, h.,. -
According to Roberts Rules of Order Newly Retried 12t"
edition (RONR) (RONR) and best practices. meeting minutes are a
record of the actions of the body. They should contain
what is done. not what is said. See RONR Section 48 2. You can read more about thi
her?
Once the minutes have been approved. if a member persists in bringing this up and requesting that
the minutes be amended to include a conversation. he is engaging in dilatory behavior, wasting the
organization's time. The chair has the duty of refusing to recognize such motions. See RONR Section
47:7 (S) and o it a t, 'c �- tht- duue� f tr,e :h,t., It-, c
if this member brings this up again, the chair should state:
Those minutes have already been approved in accord with our policy, so this is a
dilatory motion, wasting ot/r 6171e, and will not be considered
If the chair fails to do this, a member can raise a F.�trtr .. c')i A., that the motion is dilatory. The chair
should then say.
The Point of Order is well taken. This motion will not be considered. Our next item of
business is....
Good luck in dealing with this obstinate member!
Page 48 of 49
AGENDA ITEM #8.a.
KODIAK ISLAND BOROUGH
Meeting Type: Assembly Work Session Date: MgM
Please PRINT your name legibly Phone number
�q MK4
Page 49 of 49