2025-05-29 Work SessionKodiak Island Borough
Assembly Work Session
Assembly Chambers, Thursday, May 29, 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.
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. Discussion Of Service Area Budgets
b. Request For Feedback From Service Area Board Members On 4-9
Ordinance No. FY2025-16, Amending Title 4 Service Areas,
Chapter 4.15 Service Area Boards Aimed At Improving
Accountability Regarding The Frequency Of Calling Service Area
Board Meetings
Agenda Item Report - Pdf
C. Kodiak Island Borough School District (KIBSD) Funding Request 10 - 11
Discussion
Agenda Item Report - Pdf
d. FY2026 Budget Review For Several Special Revenue Funds
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 Declaring Filipino American Heritage Month
In Kodiak
• Proclamation Declaring June 8-14, 2025, Invasive Species
Awareness Week
PUBLIC HEARING
• Assembly Review Of The State Of Alaska Alcohol And
Marijuana Control Office Beverage Dispensary License
Page 1 of 71
Transfer Of Ownership Application From Kodiak
Rendezvous, Inc., DBA The Rendezvous(License
No.2639) To Rendezvous Roadhouse LLC
• 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, Womens Bay Fire Protection Area Tax, A
Womens Bay Road Service Area Tax, A Bay View Road
Service Area Tax, A 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 Service Area No. 2 Tax, An Airport Fire Protection
Service Area, A Trinity Islands Street Light Service Area
Tax, And A Tax In The Mission Lake Tidegate Service
Area; Levying Commercial Aircraft Tax; Providing For The
Collection Of Taxes Due In 2025; And Setting The Date
When Taxes Become Delinquent
CONTRACTS
• Contract No. FY2025-57, Regional Solid Waste
Management Plan Update
• Contract No. FY2025-58, Women's Bay Road Service
Area Contract With Brechan Construction, LLC
• Contract No. FY2025-59, Service Area No. 1 Road Service
Area Contract With AIM Maintenance LLC
• Contract No. FY2025-60, Monashka Bay Road Service
Area Contract With AIM Maintenance LLC
• Contract No. FY2025-61, Bayview Road Service Area
Contract With AIM Maintenance LLC
RESOLUTIONS
• Resolution No. FY2026-02, Re -Establishing The Fees Of
The Kodiak Island Borough
Page 2 of 71
EXECUTIVE SESSION
• Borough Clerk's Performance Evaluation
4. MANAGER'S COMMENTS
a 2025-05-29 Borough Manager's Report 12 - 24
5. CLERK'S COMMENTS
6. ASSEMBLY MEMBERS' COMMENTS
7. MAYOR'S COMMENTS
8. SUPPLEMENTAL MATERIALS
a Supplemental Materials 25 - 71
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 71
AGENDA ITEM #2.b.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 29, 2025
ASSEMBLY WORK SESSION
SUBJECT: Request For Feedback From Service Area Board Members On Ordinance No.
FY2025-16, Amending Title 4 Service Areas, Chapter 4.15 Service Area
Boards Aimed At Improving Accountability Regarding The Frequency Of
Calling Service Area Board Meetings
ORIGINATOR: Larry LeDoux, Assembly Member
RECOMMENDATION:
Assembly to listen to feedback from Service Area Board members and possibly propose
changes to the DRAFT ordinance based on the feedback.
DISCUSSION:
Assembly member LeDoux, seconded by Assembly member Whiteside, submitted an Agenda
Item Request on February 27, 2025, requesting an ordinance to present to the Assembly. The
goal is to enhance accountability of service area board members to service area residents by
mandating the board to conduct quarterly meetings; and this ordinance amends existing
provision regarding the individuals authorized to call meetings. The Assembly reviewed the
Ordinance on March 27, 2025, and it was also reviewed by the Borough attorney. The review
returned with questions that needed to be addressed before the ordinance can be introduced.
At the April 24, 2025, Assembly work session, the Assembly decided to postpone this to another work
session in order to receive feedback from Service Area Boards.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
Kodiak Island Borough
Request For Feedback From Service Area Board Members On Ordinance No. FY..
Page 4 of 71
AGENDA ITEM #2.b.
3l
KODIAK ISLAND BOROUGH
ATTACH THE ORDINANCE, RESOLUTION, OR AGENDA ITEM INFORMATION
FOR ITEMS THAT ARE READY TTO' BE PLACED ON THE AGENDA
DATE SUBMITTED: f Z
Requestor. l_�
Item Description:
Preferred Mtg. Date:
G
REQUEST FOR ASSISTANCE STAFF TO PREPARE AN ORDINANCE OR RESOLUTION
Requestor 1: 4/gy Requestor 2:
Detailed Description:
LEGAL OPINION REQUEST
Requestor 1:
Date when you want the opinion by:
Detailed Description:
See pertinent code sections on the back.
Requestor 2:
Revised on: 20240607 nj
Page 5 of 71
Request For Feedback From Service Area Board Members On Ordinance No. FY..
AGENDA ITEM #2.b.
KIBC 2.30.050 (C.3)
Agenda items submitted by an assembly member or the mayor without staff assistance, or submitted by the manager,
shall be included on the agenda within 60 days.
KIBC 2.30.060 (B)
Preparation of agenda items. ordinances, resolutions, or other proposed agenda items may be submitted to the clerk
by an assembly member, a committee of the assembly, the mayor, or the manager for placement on the agenda. An
assembly member may request an item placed on the assembly agenda by completing an agenda request form
provided by the borough clerk's office and providing a copy of the proposed item in a format that is ready to be
placed on the agenda.
KIBC 2.20.070(C.1) Requests for Staff Assistance.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, the mayor may request that the manager, clerk, or attorney prepare a proposed ordinance or resolution to be
submitted to the clerk for placement on the agenda in accordance with section 2.30.060(C)(4).
KIBC 2.30. 100(G. 1) Requests for Staff Assistance.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, any two or more members of the assembly may request that the manager, clerk, or attorney prepare a proposed
ordinance or resolution to be submitted to the clerk for placement on the agenda in accordance with section
2.30.060(C) (4).
KIBC 2.30.050 (C.4)
Agenda items prepared by staff at the request of the mayor or by two or more assembly members under section
2.20.070(C) or 2.30.100(G) shall be scheduled on an agenda within 60 days of the agenda item request being
submitted to the clerk, unless the assembly directs that the item appear on a particular meeting agenda.
KIBC 2.20.070(C.2) Requests for Legal Opinions.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, the mayor and an assembly member may request written legal opinions, relating to borough business, from
the attorney through the manager's or the clerk's office. Upon receipt of the legal opinion, the clerk's office shall
distribute it to all assembly members.
KIBC 2.30.100(G.2) Requests for Legal Opinions.
During a work session or a meeting, or by submitting a request for services on a form provided by the borough clerk's
office, any two or more members of the assembly, may request written legal opinions, relating to borough business,
from the attorney through the manager's or the clerk's office. Upon receipt of the legal opinion, the clerk's office shall
distribute it to all assembly members.
For staff use: Received date: ca 1 c Provided a copy to the Manager on: o`I
z lgs�-
60 days deadline: Scheduled on the meeting agenda of:
Notes:
KIBC 2.30.060 (B)
Upon receipt of an agenda item request, the borough clerk shall immediately provide a copy to the borough manager.
The borough manager may provide information or make recommendations, if applicable, and submit such
information to the borough clerk for inclusion with the agenda item
Revised on: 20240607 nj
Page 6 of 71
Request For Feedback From Service Area Board Members On Ordinance No. FY..
AGENDA ITEM #2.b.
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2026-16
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING
TITLE 4 SERVICEAREAS, CHAPTER 4.15 SERVICEAREA BOARDS AIMED AT IMPROVING
ACCOUNTABILITY REGARDING THE FREQUENCY OF CALLING SERVICE AREA BOARD
MEETINGS
WHEREAS, this ordinance seeks to enhance accountability of service area board members to
service area residents by mandating the board to conduct quarterly meetings; and
WHEREAS, this ordinance amends existing provision regarding the individuals authorized to
call meetings.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is of a general and permanent nature and shall become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: That Section 4.15.040 Vacancies of the Kodiak Island Borough Code of Ordinances
is amended to read as follows:
4.15.040 Vacancies.
A. Vacancies on service area boards, other than by expiration of the member's term, are created
when a member:
1. Fails to qualify or take office within 30 days after election or appointment;
2. Is physically absent from the municipality for 90 consecutive days unless excused by the
board, Gernrnmttee, OF
3. Resigns and the resignation is accepted;
4. Is physically or mentally unable to perform the duties of office as determined by two-thirds
vote of the board;
5. Is convicted of a felony or of an offense involving a violation of the oath of office;
6. No longer physically resides in the municipality and the board, Gmmittee, ^r ^^mm ^^ ^^
by two-thirds vote declares the seat vacant; this subsection does not apply to a member
of the board, ^^^^^,ittee ^^ who forfeits office under AS 29.20.140(a); or
7. If a member of the board, Gemm++ee ^r ^^mmi^^i^^ misses three two consecutively held
regular meetings ^^d is not exG sed
B. If a member of the board, Gemmittee, er misses one-half of the meetings held in
any year of his or her term in office, each year between November 1st and October 31st, the
seat shall be automatically vacated.
Ordinance No. FY2025-16
Draft as of April 25, 2025
Page 1 of 3
Page 7 of 71
Request For Feedback From Service Area Board Members On Ordinance No. FY..
AGENDA ITEM #2.b.
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C. Seats will be terminated and vacated if the board fails to hold a meeting for two consecutive
quarters. Subsequently, the assembly may choose to function as the board until new members
are appointed.
D. The service area board shall notify the clerk of a vacancy on the board. The clerk shall cause
notice thereof to be published at least twice in a newspaper of general circulation within the
borough. The notice shall set forth the vacancies and any qualifications of members.
E. The clerk shall provide a standard application form for interested persons to complete. The
form, letters or other expressions of interest shall be made to the clerk who shall forward
copies to the service area board.
F. The service area board may submit its nomination of a person from the submitted applications
to fill the vacancy to the assembly. The assembly shall appoint a new member selected from
the submitted applications for the remaining unexpired term.
Section 3: That Section 4.15.070 Meetings, quorum of the Kodiak Island Borough Code of
Ordinances is amended to read as follows:
4.15.070 Meetings, quorum.
A. A board shall hold a minimum of one regula meeting once a quarter, or more frequently-,4a
,.,i+h the beard's rules of . ro.fi„ro. The chair or a majority of the three board
members may call a speeial meeting of their board. The board's failure to hold a meeting for
two consecutive quarters will lead to the termination of seats in accordance with KIBC
4.15.040.
B. A majority of the authorized membership of a board constitutes a quorum. All board actions
shall be by vote of a majority of the board's authorized membership who are qualified to vote
on the question under KIBC 2.35.010.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS DAY OF 2025
KODIAK ISLAND BOROUGH
Scott Arndt, Borough Mayor
ATTEST:
Nova M. Javier, MMC, Borough Clerk
Introduced by: Assembly members LeDoux and Whiteside
First reading:
Second reading/public hearing:
VOTES:
Ordinance No. FY2025-16
Draft as of April 25, 2025
Page 2 of 3
Page 8 of 71
Request For Feedback From Service Area Board Members On Ordinance No. FY..
AGENDA ITEM #2.b.
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Ayes:
Noes:
Clerk's notes:
April 24, 2025, Assembly discussion
• The word 'regular' has been reinstated in Line 38.
• The Assembly prefers not to have automatic removal; they seek accountability but
haven't provided specific wording yet.
• They would like input from Service Area members during discussions about the Service
Area budgets in a work session.
• The Assembly is open to reformatting lines 37-41 by merging the text and will make
revisions after receiving feedback from the Service Area members.
Ordinance No. FY2025-16
Draft as of April 25, 2025
Page 3 of 3
Page 9 of 71
Request For Feedback From Service Area Board Members On Ordinance No. FY..
AGENDA ITEM #2. c.
KODIAK ISLAND BOROUGH
STAFF REPORT
MAY 29, 2025
ASSEMBLY WORK SESSION
SUBJECT: Kodiak Island Borough School District (KIBSD) Funding Request Discussion
ORIGINATOR: Aimee Williams, Borough Manager
RECOMMENDATION:
The Assembly to review and discuss the school district funding request. The corresponding
resolution for this request is scheduled for consideration on May 29, 2025, during a special
meeting.
DISCUSSION:
Review KIBSD local contribution request.
Previous discussion:
May 8, 2025, work session
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 10 of 71
Kodiak Island Borough School District (KIBSD) Funding Request Discussion
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
91 :. •. 1 • • • • • •722 Mill Bay '• Kodiak,Alaska 99615 www.kibsd.org
Page 11 of 71
Kodiak Island Borough School District (KIBSD) Funding Request Discussion
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 29, 2025
Manager's Department
American Red Cross
Red Cross is going to terminate the lease at their current location at 610 Egan Way and
are moving to 720 Egan Way. Preparations are being made to get the space ready for
them.
North Star Elementary School
• North Star Facilities Group
Initial meeting will be held on June 3, 2025, at 6:30PM in the Assembly
Chambers.
• YMCA
Mayor Arndt and I have a meeting with YMCA about potential interest in the
North Star Elementary building on June 3, 2025, at 3:30PM.
Providence Kodiak Island Medical Center
Met with Lori Riddle who replaced Karl Hertz as the Hospital Administrator. We are
planning the restart the Hospital Facilities Advisory Board in late June.
Russian Riverbank Stabilization
The family on the Russian River that received the easement from KIB to work on the
riverbank adjacent to their home just received their permit from the Alaska Department
of Fish & Game on May 28, 2025.
Road Service Area Manual
First draft of the manual is complete and has been reviewed by staff. Once updates are
complete, the updated version will go out to road service area boards.
Page 12 of 71
AGENDA ITEM #4.a.
Budget Timeline
June 5tn Regular Meeting -
• 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, Womens Bay Fire Protection Area Tax, A
Womens Bay Road Service Area Tax, A Bay View Road Service Area Tax, A
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 Service Area No. 2 Tax, An Airport Fire Protection Service Area, A Trinity
Islands Street Light Service Area Tax, And A Tax In The Mission Lake Tidegate
Service Area; Levying Commercial Aircraft Tax; Providing For The Collection Of
Taxes Due In 2025; And Setting The Date When Taxes Become Delinquent
• Resolution No. FY2026-02, Re -Establishing The Fees Of The Kodiak Island
Borough
FY2026 Manager's Budget
• Level I - 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 st. It is also available for the public to review on the KIB
website.
Home > Departments > Finance > Accounting & Reporting
• A summary of the Level II Budget was distributed on May 15, 2025.
• After any changes are recommended tonight, a Level III budget will be created
and distributed to the Assembly on Monday, June 2nd for final review on June 5tn
Current Recruitments
• Maintenance Mechanic
• Appraiser Tech
• Temporary Laborers
• Accounting Technician — Payroll Technician
Community Development
Planning and Zoning Commission — May 21 Regular Meeting
The Commission held its regular meeting on May 21, 2025. The Commission conducted
a public hearing on the code amendment on pet -related uses. No one spoke in support
or opposition to the code amendment. The Commission voted 5 to 0, with two members
absent, to recommend approval to the Borough Assembly. Staff plans to bring this code
amendment before the Assembly in July. The parking variance for the Maritime
Museum was postponed at the applicant's request to the regular meeting on July 16,
2025. The next work session for the Commission is scheduled for June 11, 2025. No
cases were filed for the June meeting; therefore, the June regular meeting has been
canceled.
Page 13 of 71
AGENDA ITEM #4.a.
PLAN 2045 Comprehensive Plan — Land Use and Housing Online Activities
The online activities for the Land Use and Housing elements of the comprehensive plan
will close on Friday, May 30, 2025. To access the online activities, please go to
https://www.kodiakak.us/759/Plan-2045 and scroll down the page to access the Land
Use and Housing Section online activities.
Finance Department
Delinquent 2023 Property Taxes
The foreclosure process for delinquent 2023 taxes is in its final stage. Property owners
have until July 7, 2025, to redeem their property before the Borough files a petition with
the courts to acquire a Clerk's Deed. At this point, payments for these properties can
only be made by cash, cashier's check, or money orders. Please contact the Finance
Department for payoff amounts.
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 24%
complete. Go -live date has moved to September 2025 to avoid the August payment
date deadline.
Electronic Timesheet Implementation Project
Finance is in the final software testing stage and EF & IT are working on connection and
placement of the timeclocks. The Go -live date has been moved to mid -June due to
additional challenges related to equipment configurations. Training will be dependent on
staffs availability.
Staffing
The Accounts Payable Technician position has been filled with an internal candidate.
Advertising for the now vacant Payroll Technician position has begun.
Assessing
Senior Citizen (SC) / Disabled Veteran (DV) Exemptions
Staff mailed:
• 38 (33 SC and 5 DV) letters to applicants that did not file for a PFD, with a due
date of June 2 to respond. 6 SC have been approved.
• 34 (26 SC and 8 DV) denial letters. 1 SC has filed for a good cause hearing.
• 31 (28 SC and 3 DV) remain undetermined.
Exemption Appeals
• The Alutiiq Foundation exemption appeal is scheduled for July 17, 2025. The
assembly will receive their informational books by July 7, 2025.
The exparte communication rules continue to be in effect until after the hearing is completed.
• SC/DV Good Cause hearings are scheduled for August 21, 2025.
Page 14 of 71
AGENDA ITEM #4.a.
Staff Updates
The Appraiser tech position remains open.
Tyler Conversion
• 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
Engineering and Facilities
Mental Health Buildings
The contractor is substantially complete. We are processing close out documents. As
requested, the right building is prepped for assembly member site visits.
KFRC
• A large number (40 plus) visited the "Touch Tank" this past Tuesday.
• Industrial Pump Alaska order is moving forward. The pumps have been ordered
and are in production. Approximately 20 weeks out.
• KFRC Ozonator (Decontamination) project has been reviewed and is ready to be
bid on. E&F staff are waiting for direction from GSA on R&R funding source. KIB
met with NOAA staff on 5/21 and reemphasized the need to have GSA
involvement to assign project funds.
• NOAA has requested that the Deionized Water equipment be updated and
increases in size to accommodate the additional use by another tenant. KIB staff
to research and discuss prior to implementation and procurement.
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.
• 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 landfill monitoring wells ITB bids were opened May 14th with Ahtna being the
lowest responsible bidder. This will be moved to the June 26th work session for
Assembly review.
• The landfill boundary brush clearing has been completed.
• The solid waste management plan is on the agenda for Assembly approval.
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.
Page 15 of 71
AGENDA ITEM #4.a.
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.
Reseeding of the plant was planned to occur today. Reseeding a wastewater
treatment plant —also known as bioaugmentation—involves introducing a
population of microorganisms (usually activated sludge or commercial microbial
cultures) to help restore or enhance biological treatment processes.
Karluk School UST
E&F staff received feedback from Casey Volk with 3-tier Alaska and the Alaska
Department of Environmental Conservation will require additional work on site. More
information will follow as it becomes available.
Kodiak Middle School & Providence Elevators
The contracts are fully executed, and E&F staff met with the contractor this morning, to
survey the elevators and prepare for ordering materials.
Community Pool
Site visit with the A&E team and pool consultant occurred May 19th — 21St to conduct the
pool survey and provide a written recommendation. A draft proposal is anticipated to
be submitted in the coming weeks.
Service Areas
The KIB Road Service Area contracts are on the agenda to be approved on June 5,
2025.
KIB Facilities Sweeping
AIM Maintenance LLC is currently working on sweeping the elementary school parking
lots.
Information Technology
Information Technology Department — Weekly Report
This week, the IT Department has been focusing on hardware upgrades, systems
administration such as software patches, and interdepartmental support efforts.
Policy and Documentation
Work is continuing on the Borough's Disaster Recovery Policy. IT staff has also been
reviewing and updating our department policies and also looking at establishing new
Borough IT policies.
Cybersecurity and Risk Mitigation
IT has been reviewing commercial Zero Trust Network Access solutions from vendors
such as Sophos and Microsoft potentially updating remote access to Borough IT
systems for our workforce.
Page 16 of 71
AGENDA ITEM #4.a.
Network and Connectivity
IT continues to collaborate with Engineering & Facilities to support wireless network
access at the Kodiak Fisheries Research Center (KFRC). We are also reviewing our
VPN and other remote access technologies for better connectivity and security.
Hardware and Infrastructure
At the Leachate Treatment Plant (LTP), IT will build new version of Win911 which
provides alerts for E&F. We are also deploying new PC's to KIB staff and evaluating
new server for Landfill systems.
Systems Administration
The IT team is continuing to patch systems and equipment for security and stability. We
are also deploying a new test Laserfiche 11 system for Laserfiche Forms for the Clerks
and staff.
Page 17 of 71
AGENDA ITEM #4.a.
Kodiak Island Borough
Engineering & Facilities Department
` Projects Office
710 Mill Bay Road • Kodiak, Alaska 99615
Phone (907) 486-9349 • Fax (907) 486-9347
TO: Mayor and Assembly
FROM: Codi Allen Project Manager/Inspector
CC: Aimee Williams, Borough Manager
Dave Conrad, Engineering/Facilities Director
RE: Monthly Projects Report for Period Ending May 30, 2025
CAPITAL IMPROVEMENT PROJECTS
BOROUGH BUILDING BOILER ROOM UPGRADES
Project Description: This project is for replacement of the boilers and generator at the Borough Building,
including abatement of pipe insulation and gaskets as required. The boilers are over 50 years old and well
past their useful life.
Current Status: On May 15, 2025, EF Staff and the Contractor reviewed the punch list items. Since then,
the Contractor as worked on the additional items and staff is awaiting the close out documentation.
Change Orders this Period: None.
MENTAL HEALTH BUILDING DEMO & ABATEMENT
Project Description: This project is for the abatement and partial demolition of the aging mental health
buildings located on Borough Hill. The abatement will be focused on the removal and disposal of the
hazardous materials, and the demo will consist of demolition of all materials down to the structural
sheathing for both facilities. The smaller mechanical building and associated underground storage tank
will be removed completely. The finished product will be two buildings prepped for future renovation.
Current Status: As of May 13, 2025, this project is substantially complete. Staff are waiting on material
shipping reports and close out documentation such as As-builts.
Change Orders to date: Change Order #1 NTE $349,563.12 & Change Order #2 $86,257.20
Change Orders this Period: None.
Projects Report — May 2025 Page 1
Page 18 of 71
AGENDA ITEM #4.a.
PKIMC & KMS ELEVATOR MODERNIZATION
Project Description: This project is for modernization the elevator and all associated components in
accordance with the State of Alaska Codes and Elevator Regulations (ASME A17.1) at both locations.
The specific focus for PKIMC includes:
• Add a sump pump and drain to elevator pit.
• Add fourplex GFCI outlets on either side of the elevator pit.
• Clean out the elevator pit of spilt hydraulic fluid.
*One shaft must always remain operational while modernization is underway.
The specific focus for KMS includes:
• Replacing the door actuator.
• Adding lighting above the car.
• Adding a sprinkler head and associated piping below the elevator car.
• Adding a GFCI outlet in the elevator pit.
The result of the project will be three modernized elevators, which are also compliant with the current
state codes.
Current Status: As of May 2, 2025, the contract has been executed. Staff has scheduled a trip for TKE to
come to Kodiak, the week of May 27, to do a thorough survey of both elevators before making the orders
for materials.
Change Orders this Period: None.
KFRC OZONE AND DECONTAMINATION SYSTEM REPLACEMENT
Project Description: This project is for the demolition of existing ozone contactors and replacement with
ultraviolet disinfection equipment including ancillary plumbing, power, and controls. Installing a new
sodium bisulfite dichlorination system and associated instrumentation. Replacement of existing sand
filter media with new media. In 2021, it was discovered that the Ozone/Decontamination system of
KFRC's seawater discharge was not operational. In 2022 KIB, under a professional services contract,
hired CRW Engineers to assist the Borough with designing a system that would suit our needs and assist
with the preparing the bidding documents.
Current Status: As of April 23, 2025, KIB and CRW have a finalized version of the bid documents. Currently,
KIB is waiting for approval from GSA/NOAA for approval of R&R fund use.
Change Orders this Period: None.
Projects Report — May 2025
Page 2
Page 19 of 71
AGENDA ITEM #4.a.
OTHER ASSIGNED PROJECTS
KIB ROAD SERVICE AREA CONTRACT RENEWAL
Project Description: This project is for the renewal of all RSA contracts within KIB. This includes the
generation of specifications for the maintenance and repair of the RSA, new contracts that align with State
of Alaska prevailing wage requirements, and updated contract terms that align with RSA needs.
Current Status: As of May 14, 2025, the apparent responsible low bidder for all the Road Service Areas
was AIM Maintenance. However, AIM Maintenance submitted a letter declining the contract for Women's
Bay Road Service Area. Staff negotiated with the next lowest responsible bidder, Brechan Construction,
and they are willing to accept the contract for Women's Bay Road Service Area. The contracts have been
added to the May 29 and June 5 Assembly meeting cycle for review, discussion, and vote for approval.
Change Orders this Period: None.
KFRC SEAWATER PUMP REPLACEMENTS
Project Description: This project is for replacement of the KFRC Seawater pumps and associated parts.
The four pumps were replaced in 2019, and the degradation of seawater is taking its toll on the current
pump systems. On March 20, 2025, the KIB Assembly approved the purchase of five (5) pumps from IPA
at a price of $41,781.69 per pump, for a total of $208,908.45 (excluding shipping cost). A purchase order
(PO) was executed and as of April 22, 2025, the pumps had been approved for order and are in the 29-
week lead time phase. On April 24, 2025, E&F staff presented a PO for $19,500.00 for IPA to install four
of the pumps.
Current Status: As of April 25, 2025, the first payment for the pumps has been processed. Staff are now
awaiting an update from IPA on when the pumps are manufactured and shipped, which can take up to 29
weeks.
Change Orders this Period: $19,500.00 for the removal/installation of 4 pumps.
LANDFILL MONITORING WELLS
Project Description: This project is a solicitation for bids where a contractor will provide all labor,
materials and equipment for the install of a ground/surface water monitoring well at the Kodiak Island
Borough Landfill to facilitate environmental monitoring along with tasks and responsibilities associated
with the installation. There is also an additive alternate for the installation of additional well(s). Price will
be for additional wells installed, quantity to be determined. Not to exceed 5 wells.
Current Status: As of May 14, 2025, Staff received one bid package from Ahtna for this invitation to bid.
Staff have added the proposed contract for this work to the May 29 and June 5 Assembly meeting cycle
for review, discussion, and vote of approval.
Projects Report - May 2025
Page 3
Page 20 of 71
AGENDA ITEM #4.a.
LANDFILL BOUNDARY BRUSH CLEARING
Project Description: This project is to clear brush and vegetation from the perimeter fence surrounding
the landfill to maintain visibility, improve security, and facilitate future fence inspections and
maintenance. The contractor will clear brush, tall grass, and small trees within a minimum of 4 feet on
each side of the perimeter fence (8 feet total), where accessible and applicable. E&F staff anticipates this
work being under $25,000.
Current Status: On May 9, 2025, during the quote opening, the apparent low responsible quoter was MK
Enterprises. On May 12, 2025, the contract was executed, and work began.
KIB FRONT ENTRY WALL
Project Description: This project is for the and construction of a front entry wall partition to separate the
remainder of the KIB/COK facilities during after-hours meetings.
Current Status: As of April 23, 2025, multiple quotes were solicitated for multiple different options. The
decision on how to proceed is now with the KIB Manager.
KIB FACILITIES ANNUAL PARKING LOT SWEEPING
Project Description: This project is for the annual sweeping of the (KIB) facilities parking lots and
associated walkways of remaining gravel and debris left from snow and ice control. The contractor is
responsible for disposal of the material removed. This includes the following locations: KIB Administration
Complex Parking, Kodiak High School & Auditorium Parking, Kodiak Middle School Parking, Public Pool
Parking, Main Elementary Parking, North Star Parking & Side Road, Peterson Elementary Parking, Bayside
Fire Department Parking, Kodiak Fisheries Research Center (KFRC) Parking, KIB Mental Health Buildings,
and Bike Path from East Elem. To Abercrombie.
Current Status: On May 2, 2025, during the quote opening, the apparent low responsible quoter was AIM
Maintenance. On May 7, 2025, the contract was executed. Staff scheduled a pre -work meeting on May
13, 2025, where details of the work and schedule were discussed. The work will be commencing on May
23, 2025, after normal business hours.
Projects Report — May 2025
Page 4
Page 21 of 71
AGENDA ITEM #4.a.
FUTURE PROJECTS IN DESIGN
CHINIAK SCHOOL PAINTING — 35%
Project Description: This project is for the re -painting of the exterior of the Chiniak School building. This
is intended to protect the building envelope and increase the life span of the exterior of the school. This
design is being managed by JYW at a cost of $14,168.
Current Status: As of May 16, 2025, Staff received a draft set of drawings for the painting of Chiniak
School. Staff are currently reviewing to provide notes back to JYW and keep the process moving forward.
ANNEX [Red Cross] BUILDING UST REMOVAL — 65%
Project Description: This project is for the removal and abatement of the UST located at the KIB Red Cross
building. The original design was a part of the KIB MH ABATEMENT project, but it was not approved as an
added alternate. Therefore, KIB staff has restructured this as its own project and JYW will be finalizing the
design proposal for review. This design is being managed by JYW at a cost of $3,000 (plus previously paid
expenses for when it was associated with the Mental Health Demo & Abatement).
Current Status: As of May 16, 2025, Staff received a draft drawing set for the removal of the UST at the
Annex [Red Cross] Building. Staff are currently reviewing to provide notes back to JYW.
NORTHSTAR ELEMENTARY ROOF & SKYLIGHT REPLACEMENT — 95%
Project Description: This project is for the replacement of the NorthStar Elementary school roof and sky
light. This design is being managed by JYW at a cost of $99,423. The design proposal was signed July 25,
2023, and sent back to JYW for the design process to begin. The design has reached 95% as of February
26, 2025, the design is on hold due to the decision by KIBSD to close North Star Elementary school.
Discussions among all stakeholders have begun regarding what to do with the building. The direction was
given to omit the skylight. KIB E&F staff is working with the A&E team to bring in a structural engineer to
help finish the design.
Current Status: On May 6, 2025, the Architectural Review Board (ARB) reviewed the change order and
discussed what the architects are proposing as the most cost-effective way to resolve the skylight issue.
The ARB voted to move forward with bringing in a structural engineer to assess the stability of the
structure and if it will be sufficient to hold solid walls as proposed. On May 15, 2025, the Assembly
approved the change order to bring in a structural engineer to help finish the design in the most cost-
effective way possible. Staff are currently awaiting full execution of the change order form.
Change Orders this Period: Change Order #21.1 for $8,280.00
Projects Report - May 2025
Page 5
Page 22 of 71
AGENDA ITEM #4.a.
KFRC EXTERIOR UPGRADES — 95%
Project Description: This project is for the comprehensive replacement and update of the KFRC Building
Exterior to include replacement of exterior metal siding, replacement of roof both pitched and standing
seam metal and flat membranes, replacement of roof accessory items, and replacement of hollow metal
exterior doors. The design is being managed by JYW at a cost of $126,897.
Current Status: The design proposal was signed October 21, 2019, and sent back for JYW for the design
process to begin. Design drawings and specifications were completed February 22, 2022, and held as a
shelf -ready project for the future. As of February 25, 2025, this project package is still available for use
but would need to be updated with current information and preferences of the stakeholders. If the
Assembly desires this project to be moved forward for action, it will require a new fee proposal for the
updates to the project package.
EAST ELEMENTARY ROOF REPLACEMENT — 40%
Project Description: This project is a continuation of the conceptual design efforts made in 2022. The
scope of the project is for the replacement of the 1984 and 1987 wings of the East Elementary school roof,
replacing the roof in all areas not re -roofed in 2016. The original flat portion of the building will be
reconstructed to raise the pitched roof and eliminate the internal gutter between the newer and older
roof sections. The design is being managed by JYW with PND Engineers, INC. with a combined design effort
at a cost of $119,344. The design proposal was signed July 25, 2023, and sent back to JYW and PND for
the design process to begin. As of February 26, 2025, the design is at roughly 40% completion. Once
completed to 65% KIB E&F staff will present to the ARB Board for review. On March 12, 2025, engineers
with PND conducted a site visit to wrap up the remaining information needed to complete the designs. As
of April 23, 2025, staff is preparing to present the design to the ARB for review.
Current Status: On May 6, 2025, the Architectural Review Board (ARB) met and reviewed the conceptual
designs and approved moving forward to 65% drawings. The ARB is anticipating the drawings come back
to them at 65% at the beginning of July to keep this project moving forward and to allow the KIBSD to add
it to their Capital Improvement Project list application for this year.
LANDFILL SCALE SHACK PLATFORM REPLACEMENT — 35%
Project Description: This project is for replacement of scale shack platform with hot -dipped galvanized
metal at the KIB landfill. This work also includes the inclusion of two platforms to allow for egress and
access to the scale platform with replacement stairs. The design is being managed by JYW with PND
Engineers, INC. conducting much of the design effort at a cost of $17,330. The design proposal was signed
on December 18, 2024, and sent back to JYW for the design process to begin. As of February 26, 2025, the
design is at roughly 25% with the conceptual design being shared with KIB E&F staff and reviewed by KIB
Landfill staff. On March 12, 2025, engineers with PND conducted a site visit to wrap up the remaining
information needed to complete the designs. As of April 23, 2025, staff is preparing to present the design
to the ARB for review.
Current Status: On May 6, 2025, the Architectural Review Board (ARB) met and reviewed the 35% design
and approved moving forward to 65% drawings.
Projects Report — May 2025
Page 6
Page 23 of 71
AGENDA ITEM #4.a.
KIB MAINTENANCE BUILDING BOILER UPGRADE — 50%
Project Description: This project was originally included in the KIB Main Building Mechanical Upgrades as
an Alternate but was not awarded. The design for the Maintenance Building Boilers in 2020 cost
$22,004.00.
Current Status: The design of the Maintenance Building Boiler Replacement was completed in 2020 but
will need to be reviewed and updated to be bid as a standalone project. JYW is currently reviewing the
old documents for scope development and a proposal will follow to finish out the design. On March 12,
2025, engineers with PND conducted a site visit to wrap up the remaining information needed to complete
the designs. On March 21, 2025, engineers with JYW provided their draft proposal, and as a cost savings
measure, the previous design will be the basis for the future project. Staff is currently awaiting direction
from the E&F Director on how to proceed.
KIB MILL BAY STAIR REPLACEMENT — 35%
Project Description: This project is for the design for demolishing of the existing wood stairs, which have
been failing. The new designed replacements will consist of new footers with stairs made of galvanized
steel. The design is being managed by JYW with PND Engineers, INC. conducting much of the design effort
at a cost of $9,538. The design proposal was signed on February 10, 2025, and sent back to JYW for the
design process to begin. On March 12, 2025, engineers with PND conducted a site visit to wrap up the
remaining information needed to complete the designs. As of April 23, 2025, staff is preparing to present
the design to the ARB for review.
Current Status: On May 6, 2025, the Architectural Review Board (ARB) met and reviewed the 35% design
and approved moving forward to 65% drawings.
POOL CONDITION SURVEY —15%
Project Description: This project will consist of a site visit by an architect, aquatics specialist, and electrical,
mechanical and structural engineers. A written condition report will document the findings as well as
recommendations for a project scope to repair deficient items. Please note that the pool will need to be
drained for the site visit and access to all areas, so this work will be scheduled around the annual pool
maintenance in May 2025.
Exclusions:
• Geotechnical and civil investigations are not included at this time.
• Cost estimation is not included at this time.
• Investigations will not be destructive —no finishes will be removed.
• Given the age of the building, we believe that the eventual design project, and therefore this
condition survey scope, will center on the items identified by WTI in 2023 with only cursory
examinations of other systems and areas. If necessary, they will flag additional issues, in-depth
or destructive investigation would be helpful.
The design proposal will be presented to the KIB Assembly on March 13, 2025, for review. During the
March 20, 2025, KIB Assembly meeting, the proposal was approved, and notifications were sent out to
the A&E team. The anticipated pool site visit will be completed on May 19-215�. The pool will be drained
at that time and the A&E team will conduct their inspections.
Current Status: As of May 23, 2025, the team coming to conduct the condition survey completed their
assessment of the pool and associate appurtenances. Staff is waiting the reports from their visit.
Projects Report — May 2025
Page 7
Page 24 of 71
Thursday, May 291" Work Session
Agenda Item 2a. Discussion of Service Area Budgets
Road Service Area Budgets are attached for your convenience.
S0DIAR"XSl1AND
BURUU49S
Budget Worksheet Report
Budget Year 2026
2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget
Fund 240 - Womens Bay Road Service District
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax 206,422.87 209,022.41 222,907.09 228,564.81 294,000.00 345,534.78 118 340,000.00
311.200 Personal Property Tax
6,386.10
5,098.74
5,164.11
5,346.37
5,000.00
4,145.48
83
4,400.00
Property Tax Totas
$212,808.97
$214,121.15
$228,071.20
$233,911.18
$299,000.00
$349,680.26
117%
$344,400.00
Penalties & Interest Tax
319.100 Penalties & Interest
.18
.98
.37
.03
.00
.29
.00
Penalties & Interest Tax Totals
$0.18
$0.98
$0.37
$0.03
$0.00
$0.29
+++
$0.00
Licenses & Permits
322.100 Annual Use Permit
27,600.00
27,600.00
27,600.00
47,150.00
27,600.00
48,300.00
175
27,600.00
Licenses& Permits Totals
$27,600.00
$27,600.00
$27,600.00
$47,150.00
$27,600.00
$48,300.00
175%
$27,600.00
Interest Earnings
361.100 Interest Earnings
3,310.16
1,575.00
3,429.89
2,843.08
.00
4,858.38
.00
361.300 Change in Fair Market Value
(2,464.83)
(7,965.89)
(2,059.05)
2,736.39
.00
2,062.14
.00
Interest Earnings Totals
$845.33
($6,390.89)
$1,370.84
$5,579.47
$0.00
$6,920.52
+++
$0.00
Department 000 - Fund Revenues Totals
$241,254.48
$235,331.24
$257,042.41
$286,640.68
$326,600.00
$404,901.07
124%
$372,000.00
REVENUE TOTALS
$241,254.48
$235,331.24
$257,042.41
$286,640.68
$326,600.00
$404,901.07
124%
$372,000.00
Run by Dora Cross on 04/01/2025 16:50:30 PM Page 46 of 910
SUDIAS XS.LA1VD
BOHO UGS
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 240 - Womens Bay Road Service District
EXPENSE
Department 222 - Womens Bay Road Service
Personnel Services
410.110 Salaries
.00
60.10
79.76
90.63
500.00
53.92
::
.00
410.130 Overtime
.00
.00
9.08
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.00
.00
.01
.00
.05
.00
420.120 FICA Taxes
.00
4.38
6.54
6.85
.00
3.85
.00
420.130 Group Insurance
.00
50.43
.00
.00
.00
.00
.00
420.140 Retirement
.00
13.22
19.56
19.94
.00
11.85
.00
420.150 Workers Compensation
.00
.23
.28
.29
.00
.19
.00
Personne/Services Totals
$0.00
$128.36
$115.22
$117.72
$500.00
$69.86
14%
$0.00
Legal Services
431.120 Legal Fees
.00
.00
55.00
.00
.00
.00
.00
Legal Services Totals
$0.00
$0.00
$55.00
$0.00
$0.00
$0.00
+++
$0.00
Service District Maint
446.110 Snow Removal / Sanding
54,997.50
112,431.85
67,717.36
68,774.70
70,000.00
10,639.90
15
70,000.00
446.120 Maint & Repairs
195,071.74
167,919.70
164,235.49
196,900.16
150,000.00
183,879.72
123
200,000.00
446.125 Grading / Ditching
59,638.50
21,950.40
30,814.65
29,301.30
99,000.00
35,198.40
36
90,000.00
Service District Maint Totals
$309,707.74
$302,301.95
$262,767.50
$294,976.16
$319,000.00
$229,718.02
72%
$360,000.00
Support Goods & Services
450.110 Operating Supplies
.00
.00
.00
.00
.00
103.77
.00
450.222 General Liablity Insurance Coverage
382.91
349.00
397.00
411.00
.00
735.00
.00
450.224 Insurance Coverage Discounts
94.00)
(109.00)
(115.00)
(81.00)
.00
(35.00)
(3,500)
.00
450.230 Advertising / Hearings
.00
.00
63.44
.00
.00
.00
.00
450.320
Bad Debt Expense
26.56
360.70
.83
.40
.00
574.25
.00
450.430
Maint & Repairs
74.97
.00
.00
.00
.00
.00
.00
450.450
Contingencies
.00
.00
.00
.00
7,100.00
.00
12,000.00
Support Goods & Services Totals
$390.44
$600.70
s346.27
$330.40
57,100.00
$1,378.02
19%
$12,000.00
Department 222 - Womens Bay Road Service Totals
$310,098.18
$303,031.01
$263,283.99
$295,424.28
$326,600.00
$231,165.90
71%
$372,000.00
EXPENSE TOTALS
$310,098.18
$303,031.01
$263,283.99
$295,424.28
$326,600.00
$231,165.90
71%
$372,000.0000
Fund
240 - Womens Bay Road Service District Totals
c�
REVENUE TOTALS
$241,254.48
$235,331.24
$257,042.41
$286,640.68
$326,600.00
$404,901.07
124%
$372,000Mq
N
EXPENSE TOTALS
$310,098.18
$303,031.01
$263,283.99
$295,424.28
$326,600.00
$231,165.90
71%
$372,000:t
V
Rund
240 - Womens Bay Road Service District Totals
($68,843.70)
($67,699.77)
($6,241.58)
($8,783.60)
$0.00
$173,735.17
+++
$ON
J
m
Run by Dora Cross on 04/01/2025 16:50:30 PM Page 47 ofW9
SUDIrAS I,S. AND
BOROUGH
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 242 - Service District #1
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
425,428.66
442,123.15
443,398.94
471,528.22
473,000.00
569,062.98
120
569,000.00
311.200 Personal Property Tax
8,666.69
9,872.42
13,769.68
11,639.16
8,000.00
13,231.77
165
8,000.00
Property Tax Totals
$434,095.35
$451,995.57
$457,168.62
$483,167.38
$481,000.00
$582,294.75
121%
$577,000.00
Penalties & Interest Tax
319.100 Penalties & Interest
.09
.19
.08
1.03
.00
.34
.00
Penalties & Interest Tax Totals
$0.09
$0.19
$0.08
$1.03
$0.00
$0.34
+ + -
$0.00
State Shared Revenues
335.190 PERS on Behalf Payment
13.06
.00
.00
.00
.00
.00
.00
State Shared Revenues Totals
$13.06
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Interest Earnings
361.100 Interest Earnings
16,487.82
14,652.30
31,650.57
47,470.18
.00
40,353.74
.00
361.300 Change in Fair Market Value
(12,824.18)
(81,001.89)
(19,799.91)
34,415.39
.00
22,687.39
.00
Interest Earnings Totals
$3,663.64
($66,349.59)
$11,850.66
$81,885.57
$0.00
$63,041.13
$0.00
Miscellaneous - Classified
380.170 Other
20,467.50
365.40
280.23
391.72
.00
.00
.00
Miscellaneous - Classified Totals
$20,467.50
$365.40
$280.23
$391.72
$0.00
$0.00
++,
$0.00
Department 000 - Fund Revenues Totals
$458,239.64
$386,011.57
$469,299.59
$565,445.70
$481,000.00
$645,336.22
1340/,
$577,000.00
REVENUE TOTALS
$458,239.64
$386,011.57
$469,299.59
$565,445.70
$481,000.00
$645,336.22
1340/
$577,000.00
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Run by Dora Cross on 04/01/2025 16:50:31 PM Page 48 of 91?
SUDIAS I,SM. MD
BOHO UGH
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 242 - Service District #1
EXPENSE
Department 224 - Road Service District #1
Personnel Services
410.109 Chairman Stipend
4,800.00
4,800.00
4,800.00
4,800.00
4,800.00
3,600.00
75
9,600.00
410.110 Salaries
147.43
570.52
346.76
341.21
3,000.00
197.45
7
3,000.00
410.130 Overtime
50.57
224.61
117.50
43.20
1,000.00
144.51
14
1,000.00
420.110 Unemployment Taxes
.01
.06
.03
.05
50.00
.34
1
50.00
420.120 FICA Taxes
381.67
425.32
401.26
395.80
700.00
299.78
43
700.00
420.130 Group Insurance
117.93
515.44
378.63
221.94
1,000.00
20.98
2
1,000.00
420.140 Retirement
238.66
341.74
211.99
86.27
500.00
73.56
15
500.00
420.150 Workers Compensation
21.49
20.30
16.85
15.23
100.00
11.03
11
100.00
Personnel Services Totals
$5,757.76
$6,897.99
$6,273.02
$5,903.70
$11,150.00
$4,347.65
39%
$15,950.00
Legal Services
431.120 Legal Fees
.00
.00
55.00
1,651.40
2,250.00
.00
2,250.00
Legal Services Totals
$0.00
$0.00
$55.00
$1,651.40
$2,250.00
$0.00
0%
$2,250.00
Service District Maint
446.110 Snow Removal / Sanding
106,454.05
213,159.41
193,229.25
165,247.09
220,000.00
116,762.08
53
240,000.00
446.120 Maint & Repairs
154,598.98
185,777.40
123,112.64
95,787.17
165,000.00
174,375.13
106
235,650.00
446.125 Grading / Ditching
41,356.25
35,580.38
51,267.62
14,339.08
60,000.00
24,812.39
41
60,000.00
Service DistnctMaint Totals
$302,409.28
$434,517.19
$367,609.51
$275,373.34
$445,000.00
$315,949.60
71%
$535,650.00
Support Goods & Services
450.110 Operating Supplies
.00
.00
.00
.00
100.00
103.77
104 100.00
450.120 Printing / Binding
.00
.00
.00
.00
100.00
.00
100.00
450.222 General Liablity Insurance Coverage
626.75
563.00
680.00
650.00
1,000.00
1,030.00
103 1,500.00
450.224 Insurance Coverage Discounts
;IS4.00)
(178.00)
(197.00)
(128.00)
.00
(50.00)
(5,000) .00
450.230 Advertising / Hearings
.00
.00
.00
.00
400.00
.00
400.00
450.260 Surveys
.00
5,100.00
.00
4,100.00
20,600.00
.00
20,600.00
450.320 Bad Debt Expense
42.74
84.32
1.26
.46
.00
102.81
.00
450.350 Electricity
.00
174.77
311.72
100.20
400.00
.00
450.00
450.430 Maint & Repairs
2,528.75
.00
.00
.00
.00
.00
.00
Support Goods & Services Totals
$3,044.24
$5,744.09
$795.98
$4,722.66
$22,600.00
;1,1tf6.StS
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;Li,1WAiP
Department 224 - Road Service District #1 Totals
$311,211.28
$447,159.27
$374,733.51
$287,651.10
$481,000.00
$321,483.83
67%
$577,000 10
EXPENSE TOTALS
$311,211.28
$447,159.27
$374,733.51
$287,651.10
$481,000.00
$321,483.83
67%
$577,0001M
Fund 242 - Service District #1 Totals
Q
REVENUE TOTALS
$458,239.64
$386,011.57
$469,299.59
$565,445.70
$481,000.00
$645,336.22
134%
$577,000,P
EXPENSE TOTALS
$311,211.28
$447,159.27
$374,733.51
$287,651.10
$481,000.00
$321,483.83
67%
$577,000-A
Fund 242 - Service District #1 Totals $147,028.36 ($61,147.70) 594,566.08 $277,794.60 $0.00 $323,852.39 +++
Run by Dora Cross on 04/O1/2025 16:50:31 PM Page 49 of
SUDIAS I,SLAMD
BORO U49H
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used Mananer's Budget
Fund 243 - Service Area #2
REVENUE
Department 000 - Fund Revenues
Interest Earnings
361.100 Interest Earnings
101.07
79.86
169.91
223.78
uc:
168.56
.00
361.300 Change in Fair Market Value
(78.58)
(444.49)
(109.77)
153.74
.00
101.61
.00
Interest Earnings Totals
$22.49
($364.63)
$60.14
$377.52
$0.00
$270.17
+++ $0.00
Department 000 - Fund Revenues Totals
$22.49
($364.63)
$60.14
$377.52
$0.00
$270.17
+++ $0.00
REVENUE TOTALS
$22.49
($364.63)
$60.14
$377.52
$0.00
$270.17
+++ $0.00
Fund 243 - Service Area #2 Totals
REVENUE TOTALS
$22.49 ($364.63) $60.14 $377.52 $0.00 $270.17 +++ $0.00
Fund 243 - Service Area #2 Totals $22.49 ($364.63) $60.14 $377.52 $0.00 $270.17 +++ $0.00
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Run by Dora Cross on 04/01/2025 16:50:31 PM Page 50 of R
2E0D1AR' ISIA1VD
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Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 244 - Monashka Bay Road District
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
52,906.03
53,346.56
54,070.09
58,731.39
53,230.00
63,710.06
120
75,000.00
311.200 Personal Property Tax
266.26
234.23
38:.09
413.93
.00
506.27
.00
Property Tax Totals
$53,172.29
$53,580.79
$54,451.18
$59,145.32
$53,230.00
$64,216.33
121%
$75,000.00
Interest Earnings
361.100 Interest Earnings
4,006.48
3,406.73
6,624.04
9,934.80
.00
8,380.37
.00
361.300 Change in Fair Market Value
(3,144.66)
(18,558.06)
(3,811.58)
7,045.66
.00
4,848.42
.00
Interest Earnings Totals
$861.82
($15,151.33)
$2,812.46
$16,980.46
$0.00
$13,228.79
+++
$0.00
Department 000 - Fund Revenues Totals
$54,034.11
$38,429.46
$57,263.64
$76,125.78
$53,230.00
$77,445.12
145%
$75,000.00
REVENUE TOTALS
$54,034.11
$38,429.46
$57,263.64
$76,125.78
$53,230.00
$77,445.12
145%
$75,000.00
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Run by Dora Cross on 04/01/2025 16:50:31 PM Page 51 of 99
Budget Worksheet Report
Budget Year 202u
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 244 - Monashka Bay Road District
EXPENSE
Department 226 - Monashka Bay Road District
Personnel Services
410.110 Salaries
49.12
56.13
49.21
37.75
400.00
30.80
6
300.00
410.130 Overtime
.00
.00
9.08
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.00
.00
.00
.00
.04
.00
420.120 FICA Taxes
3.58
4.49
3.92
2.49
.00
2.47
.00
420.130 Group Insurance
13.42
38.88
.00
3.41
.00
3.47
.00
420.140 Retirement
10.81
13.60
11.59
7.46
.00
7.62
.00
420.150 Workers Compensation
.21
.24
.17
.11
.00
.13
.00
Personnel Services Totals
$77.14
$113.34
$73.97
$51.22
$400.00
$44.53
$300.00
Legal Services
431.120 Legal Fees
.00
.00
55.00
.00
100.00
.00
200.00
Legal Services Totals
$0.00
$0.00
$55.00
$0.00
$100.00
$0.00
0%
$200.00
Service District Maint
446.110 Snow Removal / Sanding
6,983.47
22,430.90
13,622.23
14,391.07
20,000.00
467.08
2
14,000.00
446.120 Maint & Repairs
.00
69,207.46
11,677.50
135.74
20,000.00
.00
25,000.00
446.125 Grading / Ditching
5,911.19
1,136.00
.00
11,761.06
10,000.00
6,486.88
65
25,000.00
Service District Maint Totals
$12,894.66
$92,774.36
$25,299.73
$26,287.87
$50,000.00
$6,953.96
14%
$64,000.00
Support Goods & Services
450.110 Operating Supplies
.00
.00
.00
.00
.00
103.77
.00
450.222 General Liablity Insurance Coverage
158.81
155.00
178.00
178.00
150.00
213.00
142
500.00
450.224 Insurance Coverage Discounts
(39.00)
(46.00)
(51.00)
(33.00)
.00
(10.00)
(1,000)
.00
450.230 Advertising / Hearings
.00
.00
.00
.00
100.00
147.21
147
.00
450.320 Bad Debt Expense
.22
.10
.13
.06
.00
.46
.00
450.450 Contingencies
.00
.00
.00
.00
2,480.00
.00
10,000.00
Support Goods &Services Totals
$120.03
$109.10
$127.13
$145.06
$2,730.00
$454.44
17%
$10,500.00
Department 226 - Monashka Bay Road District Totals
$13,091.83
$92,996.80
$25,555.83
$26,484.15
$53,230.00
$7,452.93
14%
$75,000.00
EXPENSE TOTALS
$13,091.83
$92,996.80
$25,555.83
$26,484.15
$53,230.00
$7,452.93
14%
$75,000.00
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Fund 244 - Monashka Bay Road District Totals n
REVENUE TOTALS $54,034.11 $38,429.46 $57,263.64 $76,125.78 $53,230.00 $77,445.12 145% $75,00
EXPENSE TOTALS $13,091.83 $92,996.80 $25,555.83 $26,484.15 $53,230.00 $7,452.93 14% $75,00
Fund 244 - Monashka Bay Road District Totals
ir-
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Run by Dora Cross on 04/01/2025 16:50:31 PM Page 52 of9A
SUDIAS ISLAMD
BUWO UCH
Budget Worksheet Report
Budget Year 2026
Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Amended
Budget
2025 Actual
Amount
% of FY25 Used
Manager's Budget
Fund 246 - Bay View Road Service
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
15,445.39
14,552.85
15,611.69
16,767.74
14,500.00
18,469.42
127
18,500.00
Property Tax Totals
$15,445.39
$14,552.85
$15,611.69
$16,767.74
$14,500.00
$18,469.42
127%
$18,500.00
Penalties & Interest Tax
319.100 Penalties & Interest
.00
.01
.00
.00
.00
.09
.00
Penalties & Interest Tax Totals
$0.00
$0.01
$0.00
$0.00
$0.00
$0.09
$0.00
Interest Earnings
361.100 Interest Earnings
906.58
745.09
1,124.84
1,607.47
.00
1,475.52
.00
361.300 Change in Fair Market Value
(714.43)
(4,127.01)
(849.88)
1,171.88
.00
815.68
.00
Interest Earnings Totals
$192.15
$3,381.92)
$274.96
$2,779.35
$0.00
$2,291.20
+++
$0.00
Department 000 - Fund Revenues Totals
$15,637.54
$11,170.94
$15,886.65
$19,547.09
$14,500.00
$20,760.71
143%
$18,500.00
REVENUE TOTALS
$15,637.54
$11,170.94
$15,886.65
$19,547.09
$14,500.00
$20,760.71
143%
$18,500.00
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Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 246 - Bay View Road Service
EXPENSE
Department 228 - Bay View Road Service District
Personnel Services
410.110 Salaries
49.11
129.76
55.88
.00
.00
.00
.00
410.130 Overtime
.00
.00
27.23
.00
.00
.00
.00
420.110 Unemployment Taxes
.00
.02
.00
.00
.00
.00
.00
420.120 FICA Taxes
3.57
9.42
6.12
.00
.00
.00
.00
420.130 Group Insurance
26.84
38.89
40.11
.00
.00
.00
.00
420.140 Retirement
10.81
28.54
18.30
.00
.00
.00
.00
420.150 Workers Compensation
.21
.46
.26
.00
.00
.00
.00
Personnel Services Totals
$90.54
$207.09
$147.90
$0.00
$0.00
$0.00
+++
$0.00
Legal Services
431.120 Legal Fees
.00
.00
55.00
.00
.00
.00
Legal Services Totals
$0.00
$0.00
$55.00
$0.00
$0.00
$0.00
+++
$0.00
Service District Maint
446.110 Snow Removal / Sanding
1,696.72
6,402.66
6,312.70
6,457.95
3,000.00
1,003.64
33
7,000.00
446.120 Maint & Repairs
6,917.56
3,754.81
27,862.50
312.00
8,800.00
.00
8,800.00
446.125 Grading / Ditching
4,104.33
142.00
1,235.10
1,819.85
2,700.00
918.50
34
2,700.00
Service DistrictMaint Totals
$12,718.61
$10,299.47
$35,410.30
$8,589.80
$14,500.00
$1,922.14
13%
$18,500.00
Support Goods & Services
450.110 Operating Supplies
.00
.00
.00
.00
.00
103.77
.00
450.222 General Liablity Insurance Coverage
117.76
117.00
117.00
128.00
.00
139.00
.00
450.224 Insurance Coverage Discounts
(29.00)
(33.00)
(34.00)
(24.00)
.00
(6.00)
(600)
.00
450.230 Advertising / Hearings
.00
.00
.00
.00
.00
147.21
.00
450.320 Bad Debt Expense
.00
.01
.00
.11
.00
.00
.00
Support Goods & Services Totals
$88.76
$84.01
$83.00
$104.11
$0.00
$383.98
+++
$0.00
Department 228 - Bay View Road Service District
$12,897.91
$10,590.57
$35,696.20
$8,693.91
$14,500.00
$2,306.12
16%
$18,500.00
Totals
EXPENSE TOTALS
$12,897.91
$10,590.57
$35,696.20
$8,693.91
$14,500.00
$2,306.12
16%
$18,500.00
Fund 246 - Bay View Road Service Totals
REVENUE TOTALS $15,637.54 $11,170.94 $15,886.65 $19,547.09 $14,500.00 $20,760.71 143% $
EXPENSE TOTALS $12,897.91 $10,590.57 $35,696.20 $8,693.91 $14,500.00 $2,306.12 16% $
m Func 246 - Bay View Road Service Totals $2,739.63 ;580.37
w ($19,809.55) $10,853.18 $0.00 $18,454.59 +++
m
Run by Dora Cross on 04/01/2025 16:50:31 PM Page 54 8199
goDrAg 1SZAXD
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Budget Worksheet Report
Budget Year 2026
2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget
Fund 250 - Fire Protection Area #1
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax 633,723.98 661,565.38 666,040.15 694,666.62 700,000.00 839,234.70 120 839,000.00
311.200 Personal Property Tax 9,000.90 10,158.25 14,107.64 12,026.47 10,500.00 13,679.68 130 10,500.00
Property Tax Totals $642,724.88 $671,723.63 $680,147.79 $706,693.09 $710,500.00 $852,914.38 120% $849,500.00
Penalties & Interest Tax
319.100
Penalties & Interest
.44
.20
.20
1.03
.00
.99
.00
Penalties & Interest Tax Totals
$0.44
$0.20
$0.20
$1.03
$0.00
$0.99
+ + $0.00
Federal Grants
331.117
American Rescue Plan 2021 (ARPA)
.00
.00
.00
.00
.00
135,010.65
.00
331.119
CORONAVIRUS Relief Fund (CARES ACT)
17,463.91
.00
.00
.00
.00
.00
.00
334.625
Volunteer Fire Capacity (VFC) Grant - (formally VFA)
.00
4,500.00
.00
6,975.00
.00
10,000.00
.00
Federal Grants Totals
$17,463.91
$4,500.00
$0.00
$6,975.00
$0.00
$145,010.65
+++ $0.00
State Shared Revenues
335.190 PERS on Behalf Payment
6,432.05
2,999.22
2,133.45
3,208.20
6,000.00
2,533.34 42
.00
State Shared Revenues Totals
$6,432.05
$2,999.22
$2,133.45
$3,208.20
$6,000.00
$2,533.34 42%
$0.00
Interest Earnings
361.100 Interest Earnings
5,754.99
9,759.22
29,611.39
37,904.09
15,000.00
34,874.00 232
.00
361.300 Change in Fair Market Value
(4,751.99)
(56,659.49)
(11,393.50)
27,686.21
.00
19,122.56
.00
Interest Earnings Totals
$1,003.00
($46,900.27)
$18,217.89
$65,590.30
$15,000.00
$53,996.56 360%
$0.00
Miscellaneous - Classified
380.170 Other
4,790.85
1,846.51
1,105.23
541.72
.00
139.95
.00
Miscellaneous - Classified Totals
$4,790.85
$1,846.51
$1,105.23
$541.72
$0.00
$139.95
+++ $0.00
Operating Transfers In
391.450 Capital Projects
.00
2,576.64
.00
.00
.00
.00
.00
Operating Transfers In Totals
$0.00
$2,576.64
$0.00
$0.00
$0.00
$0.00
+++ $0.00
Department 000 - Fund Revenues Totals
$672,415.13
$636,745.93
$701,604.56
$783,009.34
$731,500.00
$1,054,595.87
144% $849,500.00
REVENUE TOTALS
$672,415.13
$636,745.93
$701,604.56
$783,009.34
$731,500.00
$1,054,595.87
144% $849,500.00
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BD.RUUGH
Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
Budget
2025 Amended
Budget
Worksheet Report
Budget Year 2026
2025 Actual
Amount % of FY25 Used Manager's Budget
Fund 250 - Fire Protection Area #1
EXPENSE
Department 212 - Bayside Fire Station
Personnel Services
410.110 Salaries
89,069.24
55,189.45
81,120.55
113,680.06
126,682.00
91,039.90
72
129,216.00
410.120 Temporary Help
6,050.13
10,000.00
10,384.28
1,858.01
10,000.00
110.14
1
10,000.00
410.130 Overtime
1,527.41
656.56
907.37
508.64
1,200.00
380.65
32
1,200.00
410.150 Volunteer Stipends
29,396.00
54,822.00
25,047.00
75,732.00
50,000.00
71,912.25
144
90,000.00
410.152 Cell Phone Stipend
783.80
661.29
1,106.67
1,138.71
1,200.00
900.00
75
1,200.00
420.110 Unemployment Taxes
8.25
4.14
8.04
13.51
205.00
91.38
45
230.00
420.120 FICA Taxes
10,006.03
9,352.51
8,902.56
15,326.69
15,673.00
12,440.79
79
17,627.00
420.130 Group Insurance
25,302.28
16,108.59
25,163.78
23,902.91
26,680.00
19,536.86
73
28,100.00
420.140 Retirement
23,315.68
12,249.85
19,793.40
28,415.18
33,900.00
24,413.76
72
36,607.00
420.150 Workers Compensation
6,678.59
5,855.91
5,375.47
8,250.98
11,453.00
11,871.75
104
14,263.00
Personnel Services Totals
$192,137.41
$i64,900.30
$177,809.12
$268,826.69
$276,993.00
$232,697.48
84%
$328,443.00
Professional Services
430.140 Contracted Services
7,237.47
14,777.40
11,867.58
17,398.39
15,000.00
1,499.25
10
15,000.00
Professional Services Totals
$7,237.47
$14,777.40
$11,867.58
$17,398.39
$15,000.00
$1,499.25
10%
$15,000.00
Legal Services
431.110 Litigation Expenses
.00
.00
1,870.00
.00
.00
.00
.00
431.120 Legal Fees
1,797.00
80.00
442.50
60.00
1,000.00
.00
1,000.00
Legal Services Totals
$1,797.00
$80.00
$2,312.50
$60.00
$1,000.00
$0.00
0%
$1,000.00
Contributions
448.370 Bayside Volunteer Association
.00
.00
.00
.00
.00
.00
1,000.00
Contributions Totals
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
...
$1,000.00
Support Goods & Services
450.100 Office Supplies
337.63
621.18
127.77
370.20
1,000.00
194.28
19
1,000.00
450.110 Operating Supplies
25,909.48
27,476.17
12,671.67
20,856.64
20,000.00
6,131.84
31
20,000.00
450.119 COVID-19 Expenditures
3,466.87
.00
.00
.00
.00
.00
.00
450.120 Printing / Binding
1,991.26
532.87
1,570.72
746.70
2,000.00
397.82
20
2,000.00
450.130 Postage
.00
118.15
.00
193.63
500.00
.00
500.00
450.140 Dues / Books / Periodicals
.00
3,058.13
1,570.00
2,234.33
3,000.00
1,786.18
60
3,000�DB
450.gb Furniture / Fixtures
550.00
209.00
.00
1,599.00
2,500.00
.00
2,50fZ
450.V0 Machinery / Equipment <$5000
5,597.82
21,959.86
10,869.35
49,092.91
80,000.00
52,960.63
66
001,11
450.1880 Equipment Rental
368.75
.00
.00
.00
1,000.00
.00
1,00
450.2J0 Food / Business Lunch/Meetiri, Rooms
1,691.03
1,268.30
340.74
5,615.83
4,000.00
2,506.96
63
6,00
2
450.24 Property Insurance
6,409.00
8,110.00
9,706.00
6,719.00
10,000.00
7,754.00
78
12,00
450.222 General Liablity Insurance Coverage
1,368.55
1,223.00
1,432.00
1,436.00
2,000.00
1,510.00
76
2,000"
450.224 Insurance Coverage Discounts
(5,612.00)
(6,919.00)
(7,732.00)
(4,721.00)
.00
(1,420.00)
(142,000)
r"
450.226 Mobile Equipment Insurance
.00
.00
21.25
23.00
.00
49.00
1,00A
450.227 Supplemental Firefighter Insurance Coverage
3,221.00
3,221.00
2,807.00
3,087.70
4,000.00
2,531.10
63
4,0000
00
a)
Run by Dora Cross on 04/01/2025 16:50:31 PM
Page 56 oP99
R'0DIAS 1SIAND
.BOHO UGS
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 250 - Fire Protection Area #1
EXPENSE
Department 212 - Bayside Fire Station
Support Goods & Services
450.230 Advertising / Hearings
1,384.40
1,973.50
873.94
166.00
1,000.00
69.72
7
1,000.00
450.270 Continuing Education
2,817.83
11,599.55
14,778.96
1,975.96
21,000.00
15,345.29
73
30,000.00
450.290 Recruit / Relocation
7,008.26
13,018.57
715.92
9,426.00
.00
.00
.00
450.300 Travel / Per Diem
249.70
.00
.00
.00
5,000.00
.00
5,000.00
450.320 Bad Debt Expense
43.43
84.99
1.38
.74
.00
103.17
.00
450.325 Settlement Costs
.00
.00
.00
25,000.00
.00
.00
.00
450.340 Telephone/Communications
4,925.10
4,698.96
3,783.95
5,654.57
5,000.00
3,905.92
78
6,000.00
450.350 Electricity
11,496.95
10,914.59
10,537.26
13,451.26
15,000.00
11,053.78
74
17,000.00
450.360 Fuel - Heating
10,815.26
20,091.90
23,102.54
17,331.52
20,000.00
9,073.22
45
20,000.00
450.365 Fuel - Vehicle
1,906.93
2,881.33
3,292.49
6,131.65
6,500.00
3,284.55
51
6,500.00
450.370 Water & Sewer
2,635.96
3,544.71
4,473.60
4,588.80
5,000.00
3,059.20
61
5,500.00
450.380 Snow Removal / Sanding
2,975.00
4,622.50
175.00
1,470.00
4,000.00
.00
4,000.00
450.390 Refuse Collection - Disposal
700.55
2,092.27
600.86
585.87
2,500.00
388.62
16
2,500.00
450.430 Maint & Repairs
14,108.01
19,516.86
12,040.78
14,888.53
20,000.00
16,024.83
80
30,000.00
450.435 Maint Agreements
1,863.78
.00
.00
.00
10,000.00
.00
10,000.00
450.440 Auto Maint & Repairs
6,684.47
3,218.88
7,345.16
3,160.26
10,000.00
3,004.57
30
15,000.00
450.450 Contingencies
.00
.00
.00
.00
42,507.00
.00
40,557.00
450.451 Licenses & Permits
.00
.00
70.00
1,276.00
1,000.00
20.00
2
1,000.00
450.550 Volunteer Physicals
134.00
4,082.00
3,496.17
2,327.22
15,000.00
3,175.11
21
15,000.00
Support Goods & Services Totals
$115,049.02
$163,219.27
$118,672.51
$194,688.32
$313,507.00
$142,909.79
46%
$344,057.00
Equipment
466.220 Auto Liability Insurance
15,357.00
15,359.00
14,771.03
18,012.00
20,000.00
20,227.00
101
30,000.00
Equipment Totals
$15,357.00
$15,359.00
$14,771.03
$18,012.00
$20,000.00
$20,227.00
101%
$30,000.00
Capital Outlay
470.100 Machinery / Equipment >$5000
7,780.00
6,500.00
2,000.00
261,264.00
75,000.00
138,137.20
184
100,000.00
capital Outlay Totals
$7,780.00
$6,500.00
$2,000.00
$261,264.00
$75,000.00
$138,137.20
184%
$100,000.00
Operating Transfers Out
494.450 Capital Projects as of FY30
52,213.55
.00
.00
.00
.00
.00
46
494.45� Capital Projects- Non Boro Bldg.
.00
.00
100,000.00
.00
30,000.00
.00
30,000.
Operating Transfers Out Totals
$52,213.55
$0.00
$100,000,00
$0.00
$30,000.00
$0.00
0%
$30,000.
W Department 212 - Bayside Fire Station Totals
$391,571.45
$364,835.97
$427,432.74
$760,249.40
$731,500.00
$535,470.72
73%
$849,500.QC
4 EXPENSE TOTALS
$391,571.45
$364,835.97
$427,432.74
$760,249.40
$731,500.00
$535,470.72
73%
$849,500.W
0
Fund 250 - Fire Protection Area #1 Totals
REVENUE TOTALS $672,415.13 $636,745.93 $701,604.56 $783,009.34 $731,500.00 $1,054,595.87 144%
EXPENSE TOTALS $391,571.45 $364,835.97 $427,432.74 $760,249.40 $731,500.00 $535,470.72 73%
Fund 250 - Fire Protection Area #1 Totals
Run by Dora Cross on 04/01/2025 16:50:31 PM Page 57 of P
/�. ;a R`0DZA2E1SZA1VD
B URU tJGH
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budoet
Amount
% of FY25 Used
Manager's Budget
Fund 252 - Women's Bay Fire Dept.
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
107,252.02
108,565.37
116,160.55
118,911.35
110,000.00
139,043.61
126
135,000.00
311.200 Personal Property Tax
3,193.10
2,549.42
2,582.09
2,673.21
2,500.00
1,594.43
64
2,500.00
Property Tax Totals
$110,445.12
$111,114.79
$118,742.64
$121,584.56
$112,500.00
$140,638.04
125%
$137,500.00
Penalties & Interest Tax
319.100 Penalties & Interest
.07
.50
.19
.23
.00
.12
.00
Penalties & Interest Tax Totals
$0.07
$0.50
$0.19
$0.23
$0.00
$0.12
...
$0.00
Federal Grants
331.117 American Rescue Plan 2021 (ARPA)
.00
.00
.00
.00
.00
48,954.00
.00
331.118 Department of Public Safety COVID-19 Funding
463.32
.00
.00
.00
.00
.00
.00
331.119 CORONAVIRUS Relief Fund (CARES ACT)
753.94
.00
.00
.00
.00
.00
.00
334.625 Volunteer Fire Capacity (VFC) Grant - (formally VFA)
.00
8,521.01
.00
6,067.39
.00
.00
.00
Federal Grants Totals
$1,217.26
$8,521.01
$0.00
$6,067.39
$0.00
$48,954.00
+++
$0.00
Charges for Services
340.220 Fire Protection Services
18,657.34
16,420.28
20,024.79
20,252.03
18,000.00
20,814.72
116
18,000.00
Charges for Services Totals
$18,657.34
$16,420.28
$20,024.79
$20,252.03
$18,000.00
$20,814.72
116%
$18,000.00
Interest Earnings
361.100 Interest Earnings
12,095.80
17,316.89
20,740.82
30,776.37
2,000.00
24,568.54
1,228
2,000.00
361.300 Change in Fair Market Value
(9,495.03)
(68,005.96)
i10,967.27)
21,380.18
.00
14,551.69
.00
Interest Earnings Totals
$2,600.77
($50,689.07)
$9,773.55
$52,156.55
$2,000.00
$39,120.23
1956%
$2,000.00
Miscellaneous - Classified
380.170 Other
1,205.00
300.00
200.00
.00
.00
300.00
.00
380.240 Rental Income
13,450.00
8,400.00
15,100.00
15,600.00
15,600.00
11,700.00
75
15,600.00
Miscellaneous - Classified Totals
$14,655.00
$8,700.00
$15,300.00
$15,600.00
$15,600.00
$12,000.00
77%
$15,600.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
.00
100,000.00
.00
150,000.00
Other Financing Sources Totals
$0.00
$0.00
$0.00
$0.00
$100,000.00
$0.00
0%
$150,000.00
Department 000 - Fund Revenues Totals
$147,575.56
$94,067.51
$163,841.17
$215,660.76
$248,100.00
$261,527.11
105%
$323,100.00
REVENUE TOTALS
$147,575.56
594,067.51
$163,841.17
$215,660.76
$248,100.00
$261,527.11
105%
$323,10
v
m
w
Z
W
00
v
O
a
j
m
Page 58 0 -9
Run by Dora Cross on 04/01/2025 16:50:31 PM
2r0D1AR' 1SLAJVD
u BURG UGH
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 252 - Women's Bay Fire Dept.
EXPENSE
Department 214 - Bells Flats Russian Creek
Personnel Services
410.110 Salaries
713.86
28.07
118.86
315.98
2,000.00
.00
2,000.00
410.120 Temporary Help
75.21
518.07
1,695.37
5,416.77
500.00
27.53
6
500.00
410.130 Overtime
.00
.00
48.83
.00
.00
.00
.00
420.110 Unemployment Taxes
.07
.00
.02
.03
50.00
.00
50.00
420.120 FICA Taxes
55.55
41.64
142.10
437.38
150.00
2.11
1
150.00
420.130 Group Insurance
396.34
.00
108.56
216.90
250.00
.00
250.00
420.140 Retirement
147.50
6.18
36.53
69.15
100.00
.00
100.00
420.150 Workers Compensation
1,406.89
28.64
83.47
216.43
250.00
47.92
19
250.00
Personnel Services Totals
$2,795.42
$622.60
$2,233.74
$6,672.64
$3,300.00
$77.56
2%
$3,300.00
Professional Services
430.140 Contracted Services
5,395.55
2,229.00
5,646.74
5,936.87
10,000.00
1,730.38
17
8,000.00
Professional Services Totals
$5,395.55
$2,229.00
$5,646.74
$5,936.87
$10,000.00
$1,730.38
17%
$8,000.00
Legal Services
431.120 Legal Fees
.00
.00
.00
.00
1,000.00
.00
1,000.00
Legal Services Totals
$0.00
$0.00
$0.00
$0.00
$1,000.00
$0.00
0%
$1,000.00
Support Goods & Services
450.100 Office Supplies
(1.03)
.00
35.42
644.64
1,000.00
.00
1,000.00
450.110 Operating Supplies
17,254.85
9,157.28
5,667.04
7,559.74
20,000.00
2,355.25
12
20,000.00
450.119 COVID-19 Expenditures
1,764.91
.00
.00
.00
.00
.00
.00
450.120 Printing / Binding
.00
.00
.00
746.70
500.00
397.82
80
500.00
450.130 Postage
.00
.00
.00
208.60
100.00
.00
100.00
450.140 Dues / Books / Periodicals
331.00
.00
550.00
2,125.00
500.00
257.76
52
500.00
450.160 Furniture / Fixtures
(724.68)
.00
.00
384.58
4,000.00
.00
4,000.00
450.170 Machinery / Equipment <$5000
11,087.70
.00
4,536.70
4,876.30
10,000.00
10,528.55
105
10,000.00
450.180 Equipment Rental
.00
.00
.00
.00
500.00
.00
500.00
450.210 Food / Business Lunch/Meeting Rooms
315.00
.00
114.84
77.24
1,000.00
102.65
10
1,000.00
450.221 Property Insurance
1,899.00
2,425.00
2,933.00
3,866.00
4,000.00
4,451.00
ill
5,000.00
450.222 General Liablity Insurance Coverage
477.25
324.00
340.00
339.00
500.00
590.00
118
600.N
450.22$ Insurance Coverage Discounts
(1,390.00)
(1,711.00)
(2,582.00)
(2,069.00)
.00
(535.00)
(53,500)
,)
450.2F Supplemental Firefighter Insurance Coverage
4,307.00
4,307.00
3,241.00
3,565.10
5,000.00
3,565.10
71
5,000M
450.2-* Advertising / Hearings
.00
.00
.00
.00
500.00
.00
450.3� Travel / Per Diem
31.05
.00
.00
.00
2,000.00
.00
2,000.®
450.311 Training Materials
.00
.00
.00
.00
5,000.00
.00
5,0001P
450.328 Bad Debt Expense
13.28
180.37
.41
.20
.00
287.13
450.340 Telephone/Communications
2,934.18
1,975.68
2,132.27
2,198.67
2,000.00
1,502.34
75
2,200M
450.350 Electricity
3,047.15
3,266.04
4,232.54
5,599.72
5,000.00
3,339.40
67
6,000t
450.360 Fuel - Heating
4,055.72
7,768.21
7,981.49
7,581.47
8,000.00
3,247.77
41
8,500.9
Run by Dora Cross on 04/01/2025 16:50:31 PM
co
Page 59 of
SUDIAS ISLAIVD
BURU II,gff
Budget Worksheet Report
Budget Year 2026
Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Amended
Budget
2025 Actual
Amount
% of FY25 Used
Manager's Budget
Fund 252 - Women's Bay Fire Dept.
EXPENSE
Department 214 - Bells Flats Russian Creek
Support Goods & Services
450.365 Fuel - Vehicle
130.09
720.56
573.07
149.23
2,000.00
144.38
7
1,000.00
450.430 Maint & Repairs
16,774.48
903.37
4,864.02
11,832.57
15,000.00
23,184.75
155
25,000.00
450.440 Auto Maint & Repairs
153.17
1,516.06
1,430.99
1,311.44
10,000.00
674.41
7
10,000.00
450.450 Contingencies
.00
.00
.00
.00
74,200.00
.00
.00
450.451 Licenses & Permits
.00
.00
55.00
15.00
.00
50.00
.00
450.460 (leaning Supplies
98.47
.00
.00
.00
500.00
.00
400.00
450.461 Safety Supplies
.00
.00
.00
3,865.23
.00
.00
.00
450.550 Volunteer Physicals
.00
.00
.00
.00
5,000.00
.00
5,000.00
Support Goods &ServlcesTot-,
$62,558.59
$30,832.57
$36,105.79
$54,877.43
$176,300.00
$54,143.31
31%
$113,300.00
Equipment
466.220 Auto Liability Insurance
3,360.00
3,360.00
5,656.28
6,003.03
7,500.00
6,066.00
81
7,500.00
Equipment Totals
$3,360.00
$3,360.00
$5,656.28
$6,003.03
$7,500.00
$6,066.00
81%
$7,500.00
capital Outlay
470.050 Improvements Other Than Buildings
.00
.00
.00
.00
.00
.00
100,000.00
470.100 Machinery / Equipment >$5000
.00
10,978.73
.00
.00
50,000.00
48,954.00
98
40,000.00
470.120 Automotive
.00
.00
179,683.13
.00
.00
.00
.00
470.140 Remodel / Renovation
.00
.00
.00
.00
.00
.00
50,000.00
capital Outlay Totals
$0.00
$10,978.73
$179,683.13
$0.00
$50,000.00
$48,954.00
98%
$190,000.00
Department 214 - Bells Flats Russian Creek Totals
$74,109.56
$48,022.90
$229,325.68
$73,489.97
$248,100.00
$110,971.25
45%
$323,100.00
EXPENSE TOTALS
$74,109.56
$48,022.90
$229,325.68
$73.489.97
$248,100.00
$110,971.25
45%
$323,100.00
Fund 252 - Women's Bay Fire Dept. Totals
REVENUE TOTALS
$147,575.56
$94,067.51
$163,841.17
$215,660.76
$248,100.00
$261,527.11
105%
$323,100.00
EXPENSE TOTALS
$74,109.56
$48,022.90
$229,325.68
$73,489.97
$248,100.00
$110,971.25
45%
$323,100.00
Fund 252 - Women's Bay Fire Dept. Totals
$73,466.00
$46,044.61
($65,484.51)
$142,170.79
$0.00
$150,555.86
+++
$0.00
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Page 60 oP'99
Budget Worksheet Report
1.6 "¢ SUDLAS ISl AMD Budget Year 2026
BOHO UGH
2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Amount Amount Budget Amount °o of FY25 Used Manager's Budoet
Fund 254 - KIS Airport Fire District
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax 11,141.74 17,605.79 16,533.69 16,237.00 16,500.00 18,855.42 114 21,600.00
311.200 Personal Property Tax 5,436.29 2,398.78 3,628.24 4,545.48 3,500.00 5,319.24 152 2,400.00
Property Tax Totals $16,578.03 $20,004.57 $20,161.93 $20,782.48 $20,000.00 $24,174.66 121% $24,000.00
Interest Earnings
361.100 Interest Earnings 886.57 644.30 1,489.34 1,932.01 900.00 1,826.20 203 .00
361.300 Change in Fair Market Value (677.94) (3,642.47) (1,334.56) 1,340.31 .00 1,020.34 .00
Interest Earnings Totals $208.63 .$2,998.17) $154.78 $3,272.32 $900.00 $2,846.54 316% $0.00
Department 000 - Fund Revenues Totals $16,786.66 $17,006.40 $20,316.71 $24,054.80 $20,900.00 $27,021.20 129% $24,000.00
REVENUE TOTALS $16,786.66 $17,006.40 $20,316.71 $24,054.80 $20,900.00 $27,021.20 129% $24,000.00
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Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 254 - KIS Airport Fire District
EXPENSE
Department 216 - Airport Protection
Contracted Services
444.360 Fire Protection Services
18,657.34
16,420.28
20,024.79
20,252.03
20,800.00
20,814.72
100
23,900.00
Contracted Services Totals
$18,657.34
$16,420.28
$20,024.79
$20,252.03
$20,800.00
$20,814.72
100%
$23,900.00
5upport Goods & Services
450.222 General Liablity Insurance Coverage
121.45
120.00
122.00
134.00
100.00
149.00
149
100.00
450.224 Insurance Coverage Discounts
(30.00)
34.00)
(35.00)
(28.00)
.00
(8.00)
(800)
.00
450.320 Bad Debt Expense
6.25
.00
.00
.00
.00
.00
.00
5upportGoods & Services Totals
$97.70
$86.00
$87.00
$106.00
$100.00
$141.00
141%
$100.00
Department 216 - Airport Protection Totals
$18,755.04
$16,506.28
$20,111.79
$20,358.03
$20,900.00
$20,955.72
100%
$24,000.00
EXPENSE TOTALS
$18,755.04
$16,506.28
$20,111.79
$20,358.03
$20,900.00
$20,955.72
100%
$24,000.00
Fund 254 - KIS Airport Fire District Totals
REVENUE TOTALS
$16,786.66
$17,006.40
$20,316.71
$24,054.80
$20,900.00
$27,021.20
129% $24,000.00
EXPENSE TOTALS
$18,755.04
$16,506.28
$20,111.79
$20,358.03
$20,900.00
$20,955.72
100% $24,000.00
Fund 254 - KIS Airport Fire District Totals
($1,968.38)
$500.12
$204.92
$3,696.77
$0.00
$6,065.48
... $0.00
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Page 62 ofP49
Thursday._May 291" Work Session
Agenda Item 2d. FY2026 Budget Review For Special Revenue Funds
Land Sales and Education Support Budget Sheets are attached for
your review.
WO.DIAS ISMAMD
BOHO UigH
Budget Worksheet Report
Budget Year 2026
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Change from Ll to
Account Account Description
Amount
Amount
Amount
Budget
Amount
Manager's Budget
L2
2026 Level 2
Fund 201 - Education Support Fund
REVENUE
Department 000 - Fund Revenues
Property Tax
311.100 Real Property Tax
9,176,893.65
10,667,786.73
10,703,957.74
11,345,807.00
11,336,260.27
11,615,459.00
596,699.00
12,212,158.00
311.200 Personal Property Tax
1,068,041.35
1,259,033.36
1,175,907.16
1,231,658.00
1,149,545.19
1,290,606.00
66,300.00
1,356,906.00
Property Tax Totals
$10,244,935.00
$11,926,820.09
$11,879,864.90
$12,577,465.00
$12,485,805.46
$12,906,065.00
$662,999.00
$13,569,064.00
Department 000 - Fund Revenues Totals
$10,244,935.00
$11,926,820.09
$11,879,864.90
$12,577,465.00
$12,485,805.46
$12,906,065.00
$662,999.00
$13,569,064.00
REVENUE TOTALS
$10,244,935.00
$11,926,820.09
$11,879,864.90
$12,577,465.00
$12,485,805.46
$12,906,065.00
$662,999.00
$13,569,064.00
EXPENSE
Department 201 - Education Support
Audit Expense
432.100 Professional Services
48,481.75
53,910.00
54,095.64
55,000.00
54,040.83
55,000.00
.00
55,000.00
432.110 Out of Pocket Expenses
3,649.94
.00
4,211.25
.00
3,959.17
.00
.00
.00
Audit Expense Totals
$52,131.69
$53,910.00
$58,306.89
$55,000.00
$58,000.00
$55,000.00
$0.00
$55,000.00
Service District Maint
446.125 Grading / Ditching
.00
.00
643.60
.00
2,322.50
.00
.00
.00
Service District Maint Totals
$0.00
$0.00
$643.60
$0.00
$2,322.50
$0.00
$0.00
$0.00
Support Goods & services
450.221 Property Insurance
343,755.00
429,401.00
432,081.00
300,000.00
492,565.00
334,000.00
.00
334,000.00
450.222 General Liablity Insurance Coverage
193,975.63
206,076.00
184,029.14
180,000.00
221,814.80
180,000.00
.00
180,000.00
450.224 Insurance Coverage Discounts
(49,530.00)
(32,868.00)
(31,869.00)
.00
(8,661.00)
.00
.00
.00
450.226 Mobile Equipment Insurance
987.00
987.00
987.00
1,000.00
1,508.00
1,000.00
.00
1,000.00
450.320 Bad Debt Expense
2,854.61
50.95
20.82
.00
3,257.35
.00
.00
.00
450.380 Snow Removal / Sanding
78,152.50
46,155.00
83,207.50
50,000.00
25,528.80
40,000.00
.00
40,000.00
450.430 Maint & Repairs
3,245.81
33,266.67
59,707.23
44,000.00
14,906.43
20,000.00
.00
20,000.00
450.450 Contingencies
.00
.00
.00
260,907.00
.00
589,507.00
.00
589,507.00
Support Goods & Services Totals
$573,440.55
$683,068.62
$728,163.69
$835,907.00
$750,919.38
$1,164,507.00
$0.00
$1,164,507.00
Equipment
466.220 Auto Liability Insurance
20,517.00
20,577.37
22,719.56
20,000.00
22,461.00
20,000.00
.00
20,000.00
Equipment Totals
$20,517.00
$20,577.37
$22,719.56
$20,000.00
$22,461.00
$20,000.00
$0.00
$20,000.00
WODLAR-IS�IVD
Q BoRou49s
Budget Worksheet Report
Budget Year 2026
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Change from Ll to
Account Account Description
Amount
Amount
Amount
Budget
Amount
Manager's Budget
L2
2026 Level 2
Fund 201 - Education Support Fund
EXPENSE
Department 201 - Education Support
Operating Transfers Out
494.290 KIBSD
9,812,009.37
11,197,738.96
11,395,431.08
11,666,558.00
11,666,558.00
11,666,558.00
662,999.00
12,329,557.00
Operating Transfers Out Totals
$9,812,009.37
$11,197,738.96
$11,395,431.08
$11,666,558.00
$11,666,558.00
$11,666,558.00
$662,999.00
$12,329,557.00
Department 201- Education Support Totals
$10,458,098.61
$11,955,294.95
$12,205,264.82
$12,577,465.00
$12,500,260.88
$12,906,065.00
$662,999.00
$13,569,064.00
EXPENSE TOTALS
$10,458,098.61
$11,955,294.95
$12,205,264.82
$12,577,465.00
$12,500,260.88
$12,906,065.00
$662,999.00
$13,569,064.00
Fund 201 - Education Support Fund Totals
REVENUE TOTALS $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,577,465.00 $12,485,805.46 $12,906,065.00 $662,999.00 $13,569,064.00
EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,577,465.00 $12,500,260.88 $12,906,065.00 $662,999.00 $13,569,064.00
Fund 201 - Education Support Fund Totals ($213,163.61) ($28,474.86) ($325,399.92) $0.00 ($14,455.42) $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,577,465.00 $12,485,805.46 $12,906,065.00 $662,999.00 $13,569,064.00
EXPENSE GRAND TOTALS $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,577,465.00 $12,500,260.88 $12,906,065.00 $662,999.00 $13,569,064.00
Net Grand Totals ($213,163.61) ($28,474.86) ($325,399.92) $0.00 ($14,455.42) $0.00 $0.00 $0.00
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SUDIAS 1S.LA1VD
BQRO UGS
Budget Worksheet Report
budget Year 2026
2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual
Account Account Description Amount Amount Amount Amount Budget Amount ° ::f FY25 Used Manager's Budget
Fund 210 - Land Sales
REVENUE
Department 000 - Fund Revenues
Licenses & Permits
322.100 Annual Use Permit 7,200.00 6,000.00 9,600.00 8,400.00 8,000.00 8,400.00 105 7,200.00
Licenses & Permits Totals $7,200.00 $6,000.00 $9,600.00 $8,400.00 $8,000.00 $8,400.00 105% $7,200.00
State Shared Revenues
335.190 PERS on Behalf Payment
.00
.00
.00
.00
2,103.00
.00
.00
State Shared Revenues Totals
$0.00
$0.00
$0.00
$0.00
$2,103.00
$0.00
C' :
$0.00
Interest Earnings
361.100 Interest Earnings
21,783.44
17,804.87
37,488.50
49,405.48
.00
37,028.72
.00
361.300 Change in Fair Market Value
16,890.79 i
(100,529.76)
(24,297.52)
34,148.47
.00
22,300.00
.00
Interest Earnings Totals
$4,892.65
($82,724.89)
$13,190.98
$83,553.95
$0.00
$59,328.72
++*
$0.00
Rents & Royalties
363.500 Gravel Sales
38,201.72
5,584.64
2,356.82
4,835.92
5,000.00
.00
3,000.00
Rents & Royalties Totals
$38,201.72
$5,584.64
$2,356.82
$4,835.92
$5,000.00
$0.00
0%
$3,000.00
Land Sales Activity
371.100 Land Sale - Principal
52,687.39
9,827.80
10,912.96
11,284.33
12,000.00
5,786.75
48
13,258.00
371.110 Land Sale - Interest
10,117.78
5,612.20
4,627.04
3,455.67
2,339.00
1,916.75
82
1,082.00
371.120 Land Sale - Fees & Penalties
.00
.00
.00
.00
.00
47.80
.00
Land Sales Activity Totals
$62,805.17
$15,440.00
$15,540.00
$14,740.00
$14,339.00
$7,751.30
54%
$14,340.00
Miscellaneous - Classified
380.170 Other
.00
.00
.00
.00
.00
500.00
.00
380.190 Land Leases
100.00
80.00
100.00
105.00
.00
590.00
580.00
Miscellaneous - Classified Totals
$100.00
$80.00
$100.00
$105.00
$0.00
$1,090.00
-+-
$580.00
Other Financing Sources
389.100 Use of Fund Balance
.00
.00
.00
.00
120,816.00
.00
33,030.00
Other financing Sources Totals
$0.00
$0.00
$0.00
$0.00
$120,816.00
$0.00
0"-
$33,030.00
Operating Transfers In
391.100 General Fund .00 .00 .00 .00 .00 668.70 .00
operating Transfers In Totals $0.00 $0.00 $0.00 $0.00 $0.00 $668.70 +++ $0.00
Department 000 - Fund Revenues Totals
REVENUE TOTALS
v
$150,258.00
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SUDIAS ISZiA1VD
BOHO UG$
Budget Worksheet Report
Budget Year 2026
2021 Actual
2022 Actual
2023 Actual
2024 Actual
2025 Amended
2025 Actual
Account Account Description
Amount
Amount
Amount
Amount
Budget
Amount
% of FY25 Used
Manager's Budget
Fund 210 - Land Sales
EXPENSE
Department 231- Resource Management
Personnel Services
410.110 Salaries
.00
.00
143.84
.00
42,189.00
.00
.00
410.130 Overtime
.00
.00
.00
.00
2,000.00
.00
.00
410.140 Allocated Salaries
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
100
1,000.00
420.110 Unemployment Taxes
.00
.00
.01
.00
44.00
.00
.00
420.120 FICA Taxes
.00
.00
11.01
.00
3,380.00
.00
.00
420.130 Group Insurance
.00
.00
.00
.00
13,340.00
.00
.00
420.140 Retirement
.00
.00
31.64
.00
11,825.00
.00
.00
420.150 Workers Compensation
.00
.00
6.44
.00
141.00
.00
.00
Personnel Services Totals
$1,000.00
$1,000.00
$1,192.94
$1,000.00
$73,919.00
$1,000.00
' °
$1,000.00
Professional Services
430.140 Contracted Services
.00
.00
.00
27,210.00
15,103.00
18,385.00
122
25,000.00
Professional Services Totals
$0.00
$0.00
$0.00
$27,210.00
$15,103.00
$18,385.00
122%
$25,000.00
Legal Services
431.120 Legal Fees
.00
.00
6,830.00
420.00
1,000.00
.00
2,000.00
Legal Services Totals
$0.00
$0.00
$6,830.00
$420.00
$1,000.00
$0.00
0%
$2,000.00
Support Goods & Services
450.220 Insurance & Bonding
.00
.00
.00
156.00
.00
.00
150.00
450.222 General Liablity Insurance Coverage
465.06
165.00
167.00
19.00
150.00
400.00
267
.00
450.224 Insurance Coverage Discounts
(114.00)
(49.00)
;48.00;
33.00)
.00
:9.00)
(1,900)
.00
450.260 Surveys
4,500.00
.00
.00
.00
50,000.00
.00
30,000.00
450.263 Real Property Cleanup
4,713.95
.00
.00
.00
.00
.00
.00
450.330 Rent
10,167.00
10,168.00
10,167.00
10,086.00
10,086.00
10,086.00
100
.00
450.430 Maint & Repairs
.00
51,333.15
.00
.00
.00
60.28
.00
Support Goods &Services Totals
$19,732.01
$61,617.15
$10,286.00
$10,228.00
$60,236.00
$10,527.28
17%
$30,150.00
Department 231- Resource Management Totals
$20,732.01
$62,617.15
$18,308.94
$38,858.00
$150,258.00
$29,912.28
20%
$58,150.00
EXPENSE TOTALS
$20,732.01
$62,617.15
$18,308.94
$38,858.00
$150,258.00
$29,912.28
20%
$58,150.00
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REVENUE TOTALS $113,199.54 ($55,620.25) $40,787.80 $111,634.87 $150,258.00 $77,238.72 51% $58,1510
EXPENSE TOTALS $20,732.01 $62,617.15 $18,308.94 $38,858.00 $150,258.00 $29,912.28 20% $58,15T.ff
Fund 210 - Land Sales Totals
,326.44 +++
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Thursday, May ZW Work Session
Packet Review —Ordinances FY2026-01 and FY2026-02
Please find Mill Rate Worksheet Attached
a)
Showing
Mill
Rate
staying flat
at 9.25
b)
Showing
Mill
Rate
lowering to
9.08
v
CD
00
Kodiak Island Borough AGENDA fft# . a.
FY2026 Level2
Area Wide Tax Totals
FY2026 Maximum Allowable Property Tax Revenue (MAPTR) : $17,343,124
Tax Category
Fund
Fund Description
Tot I Tax Revenue needed
TY2025 Certified
Assessed Value
Mill Rate
Area Wide - Limited
100
General Fund - Operations
$
1,334,357
$ 1,910,007,232
0.70
Area Wide - Limited
100
General Fund -Transfer
$
1,901,778
$ 1,910,007,232
1.00
Total General Fund
$
3,236,135
1.70
Area Wide - Limited
201
Education Support Fund
$
13,569,064
$ 1,910,007,232
7.10
Area Wide - Limited
469
Facilities Maintenance
$
537,925
$ 1,910,007,232
0.28
MAPTR Limit
$
17,343,124
9.08
Area Wide - Not Limited 300 Debt Service -Education $
Total Levy $
100 - KIB General Fund
General Fund Expenses $ 7,647,106
Debt Service Transfer $ 1,901,778
Less: Non Property Tax Revenues $ (6,312,749)
Property Tax Revenue Needed $ 3,236,135
325,000 $ 1,910,007,232 0.17
17,668,124 F9.25
\ Total Mill Rate
(Due to rounding, this
number is slightly different
than ordinance number by
$zxx)
201- Education Support Fund
Res. No. 2026-01 District Support $ 12,979,557 (School District Funding)
Fund Deficit/(Excess) & Reserve $ 589,507 (FY24 Audited deficit = $514,507; Required Reserve is $75,000)
Property Tax Revenue Needed $ 13,569,064
300 - Debt Service - Education
Bond Payments & Expenses $ 6,167,862 (Included FY25 Refunding)
Fund Deficit/(Excess) & Reserve $ (34,620) (FY25 Estimated YE Bal; Required Reserve is $275,000)
Less: Expected MVRT Revenue $ (720,000)
Less: State Reimbursements (@7596) $ (3,186,464) ($4,248,614 x 75%)
Less: Transfers from General Fund $ (1,901,778)
Property Tax Revenue Needed $ 325,000
Tax Billing Example:
Area -Wide taxes due for a home with an assessed taxable value of $350,000:
% of Total
9.00 Mill Rate
Mill Rate
Tax Due
Mill Rate
Borough General Fund (for operations)
0.70
$ 245
8%
Borough General Fund (for debt service)
1.00
$ 350
11%
Education Support
7.10
$ 2,485
77%
Debt Service
0.17
$ 60
2%
Renewal & Replacement
0.28
$ 98
3%
Totals
9.25
$ 3,238
101%
10.25 Mill Rate Totals
10.25
$ 3,588
Difference Between Mill Rates
(1.00)
$ (350)
Page 49 of 71
NOTE: Enter data in grey area - remainder of form auto calculates AGENDA ITEM #8.a.
MITI rate for Facilities Maintenance is forced by keying in and the tax need is calculated
Max out MAPTR limit by including debt service costs in GF area (will auto Into Debt service area)
Kodiak Island Borough 5/14/2025 dlc
FY2026 Level
Area Wide Tax Totals
FY2026 Maximum Allowable Property Tax Revenue (MAPTR) : $17,343,124
Tax Category Fund
Fund Description
TY2025 Certified
Tot I Tax Revenue needed Assessed Value
Mill Rate
Area Wide - Limited
100
General Fund - Operations
$
1,334,357 $ 1,910,007,232
0.70
Area Wide Limited
100
General Fund - Transfer
$
2,226,778 $ 1,910,007,232
1.17
Total General Fund
$
3,561,135
1.87
Area Wide - L,mded
201
Education Support Fund
$
13,569,064 $ 1,910,007,232
7.10
Area Wide- i,mited
469
Facilities Maintenance
$
212,925 $ 1,910,007,232
0.11
MAPTR Limit
$
t 17,343,124
9.08
AreaWide- NotLimited
300
Debt Service -Education
$
- $ 1,910,007,232
0.00
Total Levy
$
17,343,124
9.08
Total Mill Rate
100 - KIB General Fund
(Due to rounding, this
General Fund Expenses
$ 7,647,106
number is slightly different
than ordinance number by
Debt Service Transfer
$ 2,226,778
Sx I
Less: Non Property Tax Revenues
$ (6,312,749)
Property Tax Revenue Needed
$ 3,561,135
201- Education Support Fund
Res. No. 2026-01 District Support $ 12,979,557 (School District Funding)
Fund Deficit/(Excess) & Reserve $ 589,507 (FY24 Audited deficit = $514,507; Required Reserve is $75,000)
Property Tax Revenue Needed $ 13,569,064
300 - Debt Service - Education
Bond Payments & Expenses $ 6,167,862 (Included FY25 Refunding)
Fund Deficit/(Excess) & Reserve $ (34,620) (FY25 Estimated YE Bal; Required Reserve is $275,000)
Less: Expected MVRT Revenue $ (720,000)
Less: State Reimbursements (@75%) $ (3,186,464) ($4,248,614 x 75%)
Less: Transfers from General Fund $ (2,226,778)
Property Tax Revenue Needed $ -
Tax Billing Example:
Area -Wide taxes due for a home with an assessed taxable value of $350,000:
9.00 Mill Rate
Borough General Fund (for operations)
Borough General Fund (for debt service)
Education Support
Debt Service
Renewal & Replacement
10.25 Mill Rate
% of Total
Mill Rate
Tax Due
Mill Rate
0.70
$
245
8%
1.17
$
410
13%
7.10
$
2,485
78%
0.00
$
-
0%
0.11
$
39
1%
Totals 9.08
$
3,179
100%
Totals
Difference Between Mill Rates
10.25 $ 3,588
(1.17) $ P(jgg)50 of 71
Thursday, May 291" Work
Session
Summary of the Level I to
Level II Changes as of the May
15t" Regular Meeting
(Focuses on accounts that
have increases or decreases
as compared to the April 1 st
version of the Manager's
Budget)
goDrAR"ISZA v
B017OU H
Change from Ll to
Account Account Description 2026 Level 1 L2 2026 Level 2
Fund 100 - General Fund
EXPENSE
Department 135 - Engineering / Facilities
Personnel Services
Budget Worksheet Report
Budget Year 2026
410.110
Salaries
391,500.00
.00
391,500.00
410.120
Temporary Help
33,000.00
.00
33,000.00
410.130
Overtime
2,000.00
.00
2,000.00
410.152
Cell Phone Stipend
1,596.00
.00
1,596.00
420.110
Unemployment Taxes
428.00
.00
428.00
420.120
FICA Taxes
32,767.00
.00
32,767.00
420.130
Group Insurance
136,004.00
.00
136,004.00
420.140
Retirement
111,485.00
.00
111,485.00
420.150
Workers Compensation
5,905.00
.00
5,905.00
Personnel Services Totals
$714,685.00
$0.00
$714,685.00
Support Goods & Serwces
450.100
Office Supplies
1,800.00
.00
1,800.00
450.110
Operating Supplies
1,000.00
.00
1,000.00
450.120
Printing / Binding
3,500.00
.00
3,500.00
450.140
Dues / Books / Periodicals
500.00
1,000.00
1,500.00
450.160
Furniture / Fixtures
2,500.00
.00
2,500.00
450.170
Machinery / Equipment <$5000
1,000.00
.00
1,000.00
450.210
Food / Business Lunch/Meeting Rooms
500.00
.00
500.00
450.230
Advertising / Hearings
2,000.00
.00
2,000.00
450.270
Continuing Education
5,000.00
5,000.00
10,000.00
450.290
Recruit / Relocation
1,000.00
.00
1,000.00
450.300
Travel / Per Diem
2,500.00
.00
2,500.00
450.330
Rent
89,555.00
.00
89,555.00
450.340
Telephone/Communications
1,200.00
.00
1,200.00
Support Goods & Services Totals
$112,055.00
$6,000.00
$118,055.00
Department 135 - Engineering / Facilities Totals
$826,740.00
$6,000.00
$832,740.00
Department 140 - Community Development
Personnel Services
n
V.110
Salaries
339,241.00
.00
339,241.00
20.130
Overtime
5,000.00
.00
5,000.00
m
4100.152
Cell Phone Stipend
2,400.00
.00
2,400.00
Z
4A.110
Unemployment Taxes
347.00
.00
347.00
Q
410.120
FICA Taxes
26,518.00
.00
26,518.00
n
42b.130
Group Insurance
112,400.00
.00
112,400.00
y
420.140
Retirement
97,524.00
.00
97,524.00
m
420.150
Workers Compensation
3,843.00
.00
3,843.00
Personnel Services Totals
$587,273.00
$0.00
$587,273.00
00
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Dora Cross on 05/13/2025 10:41:13 AM
Page 1 of 17 fy
SQDIAS I,SMAND
BOROUGH
Budget Worksheet Report
Budget Year 2026
Change from Ll to
Account Account Description
2026 Level 1
L2
2026 Level 2
Fund 100 - General Fund
EXPENSE
Department 140 - Community Development
Professional Services
430.140 Contracted Services
30,000.00
(28,500.00)
1,500.00
430.145 Junk Removal Services
20,000.00
.00
20,000.00
ProfessionalSerwces Totals
$50,000.00
($28,500.00)
$21,500.00
LegalSerwces
431.120 Legal Fees
10,000.00
.00
10,000.00
Legal Services Totals
$10,000.00
$0.00
$10,000.00
Support Goods & Services
450.100 Office Supplies
1,500.00
.00
1,500.00
450.120 Printing / Binding
6,000.00
.00
6,000.00
450.140 Dues / Books / Periodicals
2,000.00
.00
2,000.00
450.160 Furniture / Fixtures
500.00
.00
500.00
450.210 Food / Business Lunch/Meeting Rooms
.00
1,500.00
1,500.00
450.230 Advertising / Hearings
5,500.00
.00
5,500.00
450.245 Title Search Fees
500.00
.00
500.00
450.270 Continuing Education
20,000.00
.00
20,000.00
450.300 Travel / Per Diem
10,000.00
.00
10,000.00
450.302 Commission Travel/Training
2,000.00
.00
2,000.00
450.330 Rent
55,428.00
.00
55,428.00
450.480 Boards & Committees
16,800.00
.00
16,800.00
Support Goods & Services Totals
$120,228.00
$1,500.00
$121,728.00
Department 140 - Community Development Totals
$767,501.00
($27,000.00)
$740,501.00
EXPENSE TOTALS
$1,594,241.00
($21,000.00)
$1,573,241.00
Fund 100 - General Fund Totals
EXPENSE TOTALS
$1,594,241.00
($21,000.00)
$1,573,241.00
Fund 100 - General Fund Totals
($1,594,241.00)
$21,000.00
($1,573,241.00)
Fund 201 - Education Support Fund
REVENUE
Department 000 - Fund Revenues
cCw Property -a
�p11.100 Real Property Tax
g11.200 Personal Property Tax
o Property Tax Totals
Department 000 - Fund Revenues Totals
REVENUE TOTALS
11,615,459.00 596,699.00 12,212,158.00
1,290,606.00 66,300.00 1,356,906.00
n
m
Z
Run by Dora Cross on 05/13/2025 10:41:13 AM Page 2 of 17=
Budget Worksheet Report
Budget Year 2026
Change from Ll to
Account Account Description
2026 Level 1
L2
2026 Level 2
Fund 201- Education Support Fund
EXPENSE
Department 201- Education Support
Audit Expense
432.100 Professional Services
55,000.00
.00
55,000.00
Audit Expense Totals
$55,000.00
$0.00
$55,000.00
Support Goods & Services
450.221 Property Insurance
334,000.00
.00
334,000.00
450.222 General Liablity Insurance Coverage
180,000.00
.00
180,000.00
450.226 Mobile Equipment Insurance
1,000.00
.00
1,000.00
450.380 Snow Removal / Sanding
40,000.00
.00
40,000.00
450.430 Mamt & Repairs
20,000.00
.00
20,000.00
450.450 Contingencies
589,507.00
.00
589,507.00
Support Goods &ServrcesTotals
$1,164,507.00
$0.00
$1,164,507.00
Equipment
466.220 Auto Liability Insurance
20,000.00
.00
20,000.00
Equipment Totals
$20,000.00
$0.00
$20,000.00
Operating Transfers Out
494.290 KIBSD
11,666,558.00
662,999.00
12,329,557.00
Operating Transfers Out Totals
$11,666,558.00
$662,999.00
$12,329,557.00
Department 201 - Education Support Totals
$' 2,906,065.00
$662,999.00
$13,569,064.00
EXPENSE TOTALS
$12,906,065.00
$662,999.00
$13,569,064.00
Fund 201 - Education Support Fund Totals
REVENUE TOTALS $12,906,065.00 $662,999.00 $13,569,064.00
EXPENSE TOTALS $12,906,065.00 $662,999.00 $13,569,064.00
Fund 201 - Education Support Fund Totals $0.00 $0.00 $0.00
Fund 220 - Building & Grounds
REVENUE
Department 000 - Fund Revenues
State Shared Revenues
335.190 PERS on Behalf Payment
State Shared Revenues Totals
co Interest Earnings
361.100 Interest Earnings
Interest Earnings Totals
o Rents & Royalties
6,237.00 .00 6,237.00 n
$6,237.00 $0.00 $6,237.00
m
27,500.00 .00 27,500.00
Z.100 KIB 515,298.00 .00 515,298.00
363.110 City of Kodiak 211,812.00 .00 211,812.00 m
363.120 KIBSD 168,758.00 .00 168,758.00
00
Run by Dora Cross on 05/13/2025 10:41:13 AM Page 3 of 17
KODIAN ISLAND
BOROUGH
Budget Worksheet Report
Budget Year 2026
Account Account Description
2026 Level l
Change from Ll to
L2
2026 Level 2 _
Fund 220 - Building & Grounds
REVENUE
Department 000 - Fund Revenues
Rents & Royalties
363.140 Borough Building - Annex
7,176.00
OC
7,176.00
Rents & Royalties Totals
$903,044.00
$0.00
$903,044.00
Miscellaneous - Classified
380.261 Other
120.00
.00
120.00
Miscellaneous Classified Tota'
$120.00
$0.00
$120.00
Other Financing Sources
389.100 Use of Fund Balance
Other Financing Sources Totals
1,154,667.00 (50,700.00) 1,103,967.00
Department 000 - Fund Revenues Totals $2,091,568.00 ($50,700.00) $2,040,868.00
REVENUE TOTALS $2,091,568.00 ($50,700.00) $2,040,868.00
EXPENSE
Department 232 Borough Building
Personnel Services
410.110 Salaries
97,037.00
.00
97,037.00
410.120 Temporary Help
10,000.00
.00
10,000.00
410.130 Overtime
1,500.00
.00
1,500.00
410.152 Cell Phone Stipend
1,600.00
.00
1,600.00
420.110 Unemployment Taxes
110.00
.00
110.00
420.120 FICA Taxes
8,426.00
.00
8,426.00
420.130 Group Insurance
37,654.00
.00
37,654.00
420.140 Retirement
27,916.00
.00
27,916.00
420.150 Workers Compensation
4,725.00
.00
4,725.00
Personnel Services Totals
$:88,968.00
$0.00
$188,968.00
Professional Services
430.140 Contracted Services
Lega/ Services
431.120 Legal Fees
50,000.00 .00 50,000.00
Professional Services Totals $50,000.00 $0.00 $50,000.00
Legal Services Totals
a) Support Goods & Services
0
C1150.100
Office Supplies
,450.110
Operating Supplies
S,50.160
Furniture / Fixtures
�50.170
Machinery / Equipment <$5000
450.221
Property Insurance
450.270
Continuing Education
5,000.00
(5,000.00)
.00
$5,000.00
($5,000.00)
$0.00
n,
300.00
.00
300.00
Z
5,000.00
.00
5,000.00
Q
10,000.00
(10,000.00)
.00
a
2,500.00
.00
2,500.00
150,000.00
(79,200.00)
70,800.00
m
5,000.00
.00
5,000.00
Run by Dora Cross on 05/13/2025 10:41:13 AM Page 4 of 1
1 R'0DIAS Z,5MAIVD
--, ODOTT/7
Account Account Description
2026 Level 1
Change from Ll to
L2
2026 Level 2
Budget Worksheet Report
Budget Year 2026
Fund 220 - Building & Grounds
EXPENSE
Department 232 - Borough Building
Support Goods & Sery ces
450.300 Travel / Per Diem
1,500.00
(1,500.00)
.00
450.350 Electricity
100,000.00
(25,000.00)
75,000.00
450.360 Fuel- Heating
60,000.00
(35,000.00)
25,000.00
450.365 Fuel- Vehicle
5,000.00
.00
5,000.00
450.370 Water & Sewer
15,000.00
.00
15,000.00
450.380 Snow Removal / Sanding
15,000.00
.00
15,000.00
450.390 Refuse Collection - Disposal
9,000.00
.00
9,000.00
450.410 Janitorial Services
70,000.00
.00
70,000.00
450.430 Maint & Repairs
50,000.00
(25,000.00)
25,000.00
450.440 Auto Maint & Repairs
12,500.00
.00
12,500.00
450.461 Safety Supplies
2,000.00
.00
2,000.00
450.510 Recycling Services
3,200.00
.00
3,200.00
450.540 Clothing Allowance
700.00
.00
700.00
Support Goods & Services Totals
$516,700.00
($175,700.00)
$341,000.00
Capital Outlay
470.100 Machinery / Equipment >$5000
10,000.00
.00
10,000.00
470.120 Automotive
50,000.00
.00
50,000.00
Capital Outlay Totals
$60,000.00
$0.00
$60,000.00
Operating Trans. ers Out
494.415 Capital Projects - (Borough)
.00
100,000.00
100,000.00
Operating Transfers Out Totals
$0.00
$100,000.00
$100,000.00
Department 232 - Borough Building Totals
$820,668.00
($80,700.00)
$739,968.00
Department 233 - Mental Health Center
Professional Services
430.140 Contracted Services
25,000.00
(25,000.00)
.00
Pr, Ifessional Services Totals
$25,000.00
($25,000.00)
$0.00
apital Projects
452.140 Design Services
200,000.00
.00
200,000.00
n
Capita Projects -otals
$200,000.00
$0.00
$200,000.00
-
u) Department 233 - Mental Health Center Totals
$225,000.00
$25,000.00)
$200,000.00
m
N Department 235 - School Buildings - Major Repairs
Z
rn Professional Services
Q
�0.140 Contracted Services
200,000.00
50,000.00
250,000.00
n
Professional Services Totals
$200,000.00
$50,000.00
$250,000.00
m
Run by Dora Cross on 05/13/2025 10:41:13 AM
Page 5 of 17
Budget Worksheet Report
Budget Year 2026
Change from Ll to
Account Account Description 2026 Level 1 L2 2026 Level 2
Fund 220 - Building & Grounds
EXPENSE
Department 235 - School Buildings - Major Repairs
Audit Expense
432.100 Professional Services
50,000.00
(50,000.00)
.00
Audit Expense Totals
$50,000.00
($50,000.00)
$0.00
Support Goods & Services
450.430 Mamt & Repairs
.00
50,000.00
50,000.00
Support Goods & Services Totals
$0.00
$50,000.00
$50,000.00
Department 235 - School Buildings - Major Repairs
$250,000.00
$50,000.00
$300,000.00
Totals
Department 237 - Chimak School
Professional Services
430.140 Contracted Services
100,000.00
(100,000.00)
.00
Profession Services Totals
$100,000.00
($100,000.00)
$0.00
Operating Transfers Out
494.455 Capital Projects- Non Boro Bldg.
.00
100,000.00
100,000.00
Operating Transfers Out Totals
$0.00
$100,000.00
$100,000.00
Department 237 - Chiniak School Totals
$100,000.00
$0.00
$100,000.00
Department 238 - Maintenance Building
Professional Services
430.140 Contracted Services
450,000.00
(445,000.00)
5,000.00
Professional Services Totals
$450,000.00
($445,000.00)
$5,000.00
Support Goods & Services
450.360 Fuel - Heating
450.370 Water & Sewer
35.000.00 .10,000.00) 25,000.00
2,000.00 .00 2,000.00
450.430 Maint & Repairs
.00
10,000.00
10,000.00
Support Goods & Services Totals
$37,000.00
$0.00
$37,000.00
Capital Projects
452.150 Construction Service
.00
450,000.00
450,000.00
Capital Projects Totals
$0.00
$450,000.00
$450,000.00
Department 238 - Maintenance Building Totals
$487,000.00
$5,000.00
$492,000.00
EXPENSE TOTALS
$1,882,668.00
$50,700.00)
$1,831,968.00
Y J
Fund 220 - Building & Grounds Totals
Z
J REVENUE TOTALS
$2,091,568.00
($50,700.00)
$2,040,868.00
0
p EXPENSE TOTALS
$1,882,668.00
($50,700.00)
$1,831,968.00
Fund 220 - Buildin— •--'- T--'-
m
- M,
00
Run by Dora Cross on 05/13/2025 10:41:13 AM Page 6 of 170,
1!7
SQDIAS I,SMAMD
BURU UGH
Change from Ll to
Account Account Description 2026 Level 1 L2 2026 Level 2
Fund 300 - Debt Service
REVENUE
Department 000 - Fund Revenues
Non Ad valorem Taxes
313.110 Motor Vehicle Tax 720,000.00 .00 720,000.00
Non -Ad Valorem Taxes Totals $720,000.00 $0.00 $720,000.00
Budget Worksheet Report
Budget Year 2026
State Shared Revenues
335.200 School Debt Reimbursement - Current
4,270,637.00
(1,084,173.00)
3,186,464.00
State Shared Revenues Totals
$4,270,637.00
($1,084,173.00)
$3,186,464.00
Other Financing Sources
389.100 Use of Fund Balance
34,620.00
.00
34,620.00
Odrer Financing Sources Totals
$34,620.00
$0.00
$34,620.00
Operating Transfers In
391.100 General Fund
1,170,916.00
1,055,862.00
2,226,778.00
Operating Transfers In Totals
$1,170,916.00
$1,055,862.00
$2,226,778.00
Department 000 - Fund Revenues Totals
$6,196,173.00
($28,311.00)
$6,167,862.00
REVENUE TOTALS
$6,196,173.00
$28,311.00)
$6,167,862.00
EXPENSE
Department 300 - Debt Service - School
Professional Services
430.130 Consultants
6,300.00
3,150.00
9,450.00
Professional Services Totals
$6,300.00
$3,150.00
$9,450.00
Debt Service - Principal
475.239 2011 Bond Issue
395,000.00
.00
395,000.00
475.243 GO 2013 - Principal
1,340,000.00
.00
1,340,000.00
475.245 2014 GO Bond
1,410,000.00
.00
1,410,000.00
475.246 2015 GO HS Bond
290,000.00
(45,000.00)
245,000.00
475.247 2015 GO R & R Bond
220,000.00
.00
220,000.00
475.248 2016 GO HS Bond
95,000.00
.00
95,000.00
475.249 2016 GO R & R Bond
660,000.00
.00
660,000.00
475.252 2016 GO Series 3 - Principal
550,000.00
.00
550,000.00
475.253 2018 AMBBA DL - HS Reno Principal
55,000.00
.00
55,000.00
n
475.254 GO 2020 One Series A - Principal
35,000.00
.00
35,000.00
4A.255 GO 2020 One Series B - Principal
180,000.00
.00
180,000.00cc
m
CD Debt Service - Principal Totals
$5,230,000.00
($45,000.00)
$5,185,000.00
Z
pop Debt Service - Interest
Q
4$.239 2011 Bond Issue
123,625.00
.00
123,625.00
n
42t.243 GO 2013 - Interest
190,606.00
.00
190,606.00
476.245 2014 GO Bond Issue
238,236.00
.00
238,236.00
y
m
476.246 2015 GO HS Bond
201,463.00
13,539.00
215,002.00
476.247 2015 GO R & R Bond
5,500.00
.00
5,500.00
00
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Budget Worksheet Report
Budget Year 2026
Account Acoount Description
2026 Level 1
Change from Ll to
L2
2026 Level 2
Fund 300 - Debt Service
EXPENSE
Department 300 - Debt Service - School
Debt Service Interest
476.248 2016 GO HS Bond - Interest
37,544.00
.00
37,544.00
476.249 2016 GO R & R Bond - Interest
16,500.00
.00
16,500.00
476.252 2016 GO Series 3 - Interest
72,750.00
.00
72,750.00
476.253 2018 AMBBA DL - HS Reno Interest
6,274.00
.00
6,274.00
476.254 GO 2020 One Series A - Interest
10,625.00
.00
10,625.00
476.255 GO 2020 One Series B - Interest
56,750.00
.00
56,750.00
Debt Service - Interest %ota.,
$959,873.00
$13,539.00
$973,412.00
Department 300 - Debt Service - School Totals
$6,196,173.00
($28,311.00)
$6,167,862.00
EXPENSE TOTALS
$6,196,173.0C
i$28,311.00)
$6,167,862.00
Fund 300 - Debt Service Totals
REVENUE TOTALS
$6,196,173.00
($28,311.00)
$6,167,862.00
EXPENSE TOTALS
$6,196,173.00
($28,311.00)
$6,167,862.00
Fund 300 - Debt Service Totals
$0.00
$0.00
$0.00
Fund S30 - Solid Waste Disposal Fund
REVENUE
Department 000 - Fund Revenues
Penalties & Interest Tax
319.100 Penalties & Interest
3,000.00
.00
3,000.00
Penalties & Interest Tax Totals
$3,000.00
$0.00
$3,000.00
State Shared Revenues
335.190 PERS on Behalf Payment
41,608.00
.00
41,608.00
State Shared Revenues Totals
$41,608.00
$0.00
$41,608.00
Charges for Services
340.160
Dump Fee - Customer
340.170
Dump Fee - Alaska Waste
340.17.
Dump Fee - USCG
340.172
Waste Screenings
460.173 Metals
v Charges for Services Totals
m Interest Earnings
Cn
Sf61.100 Interest Earnings
o Interest Eamings Totals
j Miscellaneous - Classified
380.220 Recycle Metals
Miscellaneous - Classified Totals
630,000.00
.00
630,000.00
3,150,000.00
.00
3,150,000.00
367,500.00
.00
367,500.00
25,200.00
.00
25,200.00
n
78 750.00
.00
78,750.00
$4,251,450.00
$0.00
$4,251,450.00
m
Z
35,000.00
.00
35,000.00
Q
$35,000.00
$0.00
$35,000.00
50,000.00 .00 50,000.00
iy.
00
Run by Dora Cross on 05/13/2025 10:41:13 AM Page 8 of 17�
SQDIAS 1SMA1VD
B0RO rlG2T
Change from Ll to
Account Account Description 2026 Level 1 L2 2026 Level 2
Fund 530 - Solid Waste Disposal Fund
REVENUE
Department 000 - Fund Revenues
Other Finanang Sources
389.100 Use of Fund Balance
Department
Budget Worksheet Report
Budget Year 2026
144,592.00
374,602.00
519,194.00
Other Financing Sources Totals $144,592.00
$374,602.00
$519,194.00
000 - Fund Revenues Totals $4,525,650.00
$374,602.00
$4,900,252.00
REVENUE TOTALS $4,525,650.00
$374,602.00
$4,900,252.00
EXPENSE
Department 731 - Waste Disposal
Sub -Department 701 - Landfill
Personnel Services
410.110 Salaries
637,316.00
.00
637,316.00
410.120 Temporary Help
40,000.00
.00
40,000.00
410.130 Overtime
20,000.00
.00
20,000.00
410.140 Allocated Salaries
25,000.00
.00
25,000.00
410.152 Cell Phone Stipend
2,200.00
.00
2,200.00
420.110 Unemployment Taxes
700.00
.00
700.00
420.120 FICA Taxes
53,513.00
.00
53,513.00
420.130 Group Insurance
201,477.00
.00
201,477.00
420.140 Retirement
186,218.00
.00
186,218.00
420.150 Workers Compensation
31,408.00
.00
31,408.00
Personnel Services Totals
$1,197,832.00
$0.00
$1,197,832.00
Professional Services
430.130 Consultants
75,000.00
.00
75,000.00
430.140 Contracted Services
75,000.00
.00
75,000.00
430.144 Design Services
50,000.00
.00
50,000.00
430.145 Junk Removal Services
5,000.00
.00
5,000.00
430.146 Metals Processing
60,000.00
.00
60,000.00
430.147 Litter Pickup
15,000.00
.00
15,000.00
430.164 Construction Services
100,000.00
.00
100,000.00
Professional Services Totals
$380,000.00
$0.00
$380,000.00
n
Legal Services
21.120 Legal Fees
7,500.00
.00
7,500.00
m
m Legal Services Totals
$7,500.00
$0.00
$7,500.00
Z
o Contributions
Q
448.322 Senior Citizen Support
45,000.00
.00
45,000.00
n
m
00
Run by Dora Cross on 05/13/2025 10:41:13 AM
Page 9 of 17 fy
SUDI�S ISI��1iD
BURU UGS
Change from Ll to
Account Account Description 2026 Level 1 L2 2026 Level 2
Fund 530 -Solid Waste Disposal Fund
EXPENSE
Department 731- Waste Disposal
Sub -Department 701- Landfill
Contributions
448.902 Donated Trash Disposal 140,000.00 .00 140,000.00
Contributions Totals $185,000.00 $0.00 $185,000.00
Budget Worksheet Report
Budget Year 2026
Support Goods P Serwces
450.100
Office Supplies
500.00
.00
500.00
450.110
Operating Supplies
75,000.00
.00
75,000.00
450.112
Hazardous Waste Material
100,000.00
.00
100,000.00
450.120
Pnnting / Binding
500.00
.00
500.00
450.130
Postage
500.00
.00
500.00
450.140
Dues ; Books f Periodicals
750.00
.00
750.00
450.170
Machinery , Equipment <$5000
25,000.00
.00
25,000.00
450.180
Equipment Rental
20,000.00
.00
20,000.00
450.221
Property Insurance
.00
7,000.00
7,000.00
450.222
General L iabhty Insurance Coverage
.00
8,000.00
8,000.00
450.230
Advertising Hearings
3,000.00
.00
3,000.00
450.231
Outreach SWAB/Public Education,
10,000.00
.00
10,000.00
450.270
Continuing Education
10,000.00
.00
10,000.00
450.280
Staff Training
5,000.00
.00
5,000.00
450.300
Travel / Per Diem
3,000.00
.00
3,000.00
450.340
Telephone/Communications
2,000.00
.00
2,000.00
450.350
Electricity
30,000.00
.00
30,000.00
450.360
Fuel- Heating
40,000.00
.00
40,000.00
450.365
Fuel - Vehicle
30,000.00
.00
30,000.00
450.370
Water & Sewer
15,000.00
.00
15,000.00
450.380
Snow Removal / Sanding
10,000.00
.00
10,000.00
450.430
Maint & Repairs
25,000.00
.00
25,000.00
450.432
Baler Maint
75,000.00
.00
75,000.00
450.435
Maint Agreements
75,000.00
.00
75,000.00
n
460.440
Auto Maint & Repairs
10,000.00
.00
10,000.00
g0.442
Heavy Equip Maint & Repair
.00
25,000.00
25,000.00
m
9P50.451
Licenses & Permits
10,000.00
.00
10,000.00
Z
4460.461
Safety Supplies
5,000.00
.00
5,000.00
Q
gG0.496
Credit Card Fees
3,000.00
.00
3,000.00
a
44,, 0.510
Recycling Services
300,000.00
75,200.00
375,200.00
450.540
Clothing Allowance
4,200.00
.00
4,200.00
y
m
450.541
Protective Equipment
2,500.00
.00
2,500.00
60
Run by Dora Cross on 05/13/2025 10:41:13 AM
Page 10 of 17
-
SQDLAK ISLAND
Account Account Description
2026 Level 1
Change from Ll to
L2
2026 Level 2
Budget Worksheet Report
Budget Year 2026
Fund 530 - Solid Waste Disposal Fund
EXPENSE
Department 731- Waste Disposal
Sub -Department 701 - Landfill
Support Goods & Services Totals
$889,950.00
$115,200.00
$1,005,150.00
Equipment
466.220 Auto Liability Insurance
2,500.00
.00
2,500.00
Equipment Totals
$2,500.00
$0.00
$2,500.00
Capital Outlay
470.100 Machinery Equipment >$5000
325,057.00
162,529.00)
162,528.00
Capital Outlay Totals
$325,057.00
($162,529.00)
$162,528.00
Deprecation
472.020 Depr -Buildings
42,055.00
.00
42,055.00
472.030 Depr- Site Improvement
61,082.00
.00
61,082.00
472.120 Depr-Machnery / Equipment
66,455.00
.00
66,455.00
Depreciation Totals
$169,592.00
$0.00
$169,592.00
Debt Service - Interest
476.105 Loan - Interest
9,000.00
.00
9,000.00
476.277 Revenue Bond 2011 Three - Interest
19,875.00
.00
19,875.00
Debt Service - Interest Totals
$28,875.00
$0.00
$28,875.00
Sub -Department 701 - Landfill Totals
$3,186,306.00
($47,329.00)
$3,138,977.00
Sub -Department 702 - Leachate Plant
Personnel Services
410.110 Salaries
186,988.00
.00
186,988.00
410.120 Temporary Help
50,000.00
.00
50,000.00
410.130 Overtime
10,000.00
.00
10,000.00
410.152 Cell Phone Stipend
3,000.00
.00
3,000.00
420.110 Unemployment Taxes
250.00
.00
250.00
420.120 FICA Taxes
19,124.00
.00
19,124.00
420.130 Group Insurance
65,754.00
.00
65,754.00
420.140 Retirement
55,807.00
.00
55,807.00
420.150 Workers Compensation
11,224.00
.00
11,224.00
n
$402,147.00
$0.00
$402,147.00
Professional Services
cQ
4M.130 Consultants
20,000.00
.00
20,000.00
, 11
Q.140 Contracted Sery ces
50,000.00
.00
50,000.00
Q
421.144 Design Services
10,000.00
.00
10,000.00
n
426.164 Construction Services
50,000.00
.00
50,000.00
430.166 Laboratory Services
75,000.00
.00
75,000.00
m
Professional Services Totals
$205,000.00
$0.00
$205,000.00
00
Run by Dora Cross on 05/13/2025 10:41:14 AM
Page 11 of 17
fy
Change from Ll to
Account Account Description 2026 Level 1 L2 2026 Level 2
Fund 530 - Solid Waste Disposal Fund
EXPENSE
Departmenr 731- Waste Disposal
Sub -Department 702 - Leachate Plant
Support Goods & Services
450.110 Operating Supplies
450.111 Chemicals
450.120 Printing Binding
450.140 Dues Books / Periodicals
450.:70 Machinery Equipment <$5000
450.180 Equipment Rental
450.270 Continuing Education
450.300 Travel; Per Diem
450.340 Telephone'Commun abons
450.350 Electricity
450.365 Fuee - Vehicle
450.380 Snow Removal / Sanding
450.392 Septic Tank Disposal
450.430 Maint & Repairs
450.434 Building Maint & Repairs
450.440 Auto Maint & Repairs
450.451 Licenses & Permits
450.461 Safety Supplies
450.540 Clothing Allowance
Support Goods & Serwces Totals
Equipment
466.220 Auto Liability Insurance
capital Outlay
470.100 Machinery / Equipment >$5000
470.120 Automotive
Depreciation
(872.020 Depr -Buildings
(472.030 Depr- Site Improvement
rn
W
o Debt Service -Interest
2I6.105 Loan - Interest
Budget Worksheet Report
Budget Year 2026
25,000.00
.00
25,000.00
85,000.00
.00
85,000.00
300.00
.00
300.00
500.00
.00
500.00
50,000.00
.00
50,000.00
5,000.00
.00
5,000.00
4,000.00
.00
4,000.00
3,000.00
.00
3,000.00
2,500.00
.00
2,500.00
95,000.00
.00
95,000.00
2,000.00
.00
2,000.00
5,000.00
.00
5,000.00
4,000.00
.00
4,000.00
35,000.00
.00
35,000.00
10,000.00
.00
10,000.00
5,000.00
.00
5,000.00
10,000.00
.00
10,000.00
5,000.00
.00
5,000.00
1,400.00
.00
1,400.00
$347,700.00
$0.00
$347,700.00
.00 900.00 900.00
Equipment Totals $0.00 $900.00 $900.00
200,000.00
.00
200,000.00
50,000.00
.00
50,000.00
capital Outlay Totals $250,000.00
$0.00
$250,000.00
^^n
YJ
.00
267,181.00
267,181.00
m
.00
153,850.00
153,850.00
i
Deprecation Totals $0.00
$421,031.00
$421,031.00
Q
a
Debt Service - Interest Totals
Sub -Department 702 - Leachate Plant Totals
Department 731- Waste Disposal Totals
00
Run by Dora Cross on 05/13/2025 10:41:14 AM Page 12 of 17�
S0DL,4S ZSIAND
BOWOUGH
Change from Ll to
Account Account Description 2026 Level 1 L2 2026 Level 2
Fund 530 - Solid Waste Disposal Fund
EXPENSE TOTALS $4,525,650.00 $374,602.00 $4,900,252.00
Fund 530 - Solid Waste Disposal Fund Totals
Budget Worksheet Report
Budget Year 2026
REVENUE TOTALS
$4,525,650.00
$374,602.00
$4,900,252.00
EXPENSE TOTALS
$4,525,650.00
$374,602.00
$4,900,252.00
Fund 530 - Solid Waste Disposal Fund Totals
$0.00
$0.00
$0.00
Fund 555 - KFRC
REVENUE
Department 000 - Fund Revenues
State Shared Revenues
335.190 PERS on Behalf Payment
5,425.00
.00
5,425.00
Slate Shared Revenues Totals
$5,425.00
$0.00
$5,425.00
Interest Earnings
361.104 Loan Interest
18,395.00
.00
18,395.00
Interest Earnings Totals
$18,395.00
$0.00
$18,395.00
Rents & Royalties
363.300 NOAA Lease (through GSA)
665,028.00
.00
665,028.00
363.303 Natural Resources Conservation (through GSA)
28,334.00
.00
28,334.00
363.320 Fish & Game Lease
66,958.00
.00
66,958.00
363.340 KFRC Reception Revenue
3,500.00
.00
3,500.00
363.350 Kodiak Regional Aquaculture Association
18,924.00
.00
18,924.00
Rents & Roya ties Totals
$782,744.00
$0.00
$782,744.00
Other Financing Sources
389.100 Use of Fund Balance
638,718.00
688,871.00
1,327,589.00
Other Financing Sources Totals
$638,718.00
$688,871.00
$1,327,589.00
Operating Transfers In
391.277 Tourism Development
20,000.00
.00
20,000.00
Operating Transfers In Totals
$20,000.00
$0.00
$20,000.00
Department 000 - Fund Revenues Totals
$1,465,282.00
$688,871.0D
$2,154,153.00
REVENUE TOTALS
$1,465,282.00
$688,871.00
$2,154,153.00
EXPENSE
Department 758 - Research Facility
cQ Personnel Services
m
4p1�0.110 Salaries
83,207.00
.00
83,207.00
Z
Vf0.120 Temporary Help
10,000.0D
(5,000.00)
5,000.00
Q
40.130 Overtime
2,500.00
.00
2,500.00
n
41b.140 Allocated Salaries
24,000.00
.00
24,000.00
410.152 Cell Phone Stipend
1,600.00
.00
1,600.00
m
420.110 Unemployment Taxes
97.00
.00
97.00
Run by Dora Cross on 05/13/2025 10:41:14 AM
Page 13 of 17
Budget Worksheet Report
Budget Year 2026
Change from Ll to
Account Account Description
2026 Level 1
L2
2026 Level 2
Fund 555 - KFRC
EXPENSE
Department 758 - Research Facility
Personnel Services
420.120 FICA Taxes
7,444.00
.00
7,444.00
420.130 Group Insurance
30,629.00
.00
30,629.00
420.140 Retirement
24,281.00
.00
24,281.00
420.150 Workers Compensation
4,174.00
.00
4,174.00
Personnel Services Totals
$187,932.00
($5,000.00)
$182,932.00
Support Goods & Services
450.100 Office Supplies
150.00
.00
150.00
450.110 Operating Supplies
3,500.00
.00
3,500.00
450.160 Furniture / Fixtures
3,000.00
.00
3,000.00
450.270 Continuing Education
2,000.00
1,500.00
3,500.00
450.300 Travel/ Per Diem
1,500.00
(1,500.00)
.00
450.340 Telephone/Communications
2,000.00
.00
2,000.00
450.365 Fuel - Vehicle
2,500.00
.00
2,500.00
450.435 Maint Agreements
25,000.00
.00
25,000.00
450.440 Auto Mamt & Repairs
6,000.00
.00
6,000.00
450.451 Licenses & Permits
10,000.00
.00
10,000.00
450.461 Safety Supplies
5,000.00
(2,000.00)
3,000.00
450.540 Clothing Allowance
700.00
.00
700.00
Support Goods & Services Totals
$61,350.00
($2,000.00)
$59,350.00
Capital Project-
452.140 Design Services
20,000.00
.00
20,000.00
452.150 Construction Service
500,000.00
.00
500,000.00
Capital Projects Totals
$520,000.00
$0.00
$520,000.00
Capital Outlay
470.100 Machinery ; Equipment >$5000
25,000.00
.00
25,000.00
Capital Outlay Totals
$25,000.00
$0.00
$25,000.00
Depreciation
472.020 Deor -Buildings
.00
594,680.00
594,680.00
472.030 Depr- Site Improvement
.00
93,782.00
93,782.00
4?2.120 Depr-Machinery / Equipment
.00
31,409.00
31,409.00
m Depreciation Totals
$0.00
$719,871.00
$719,871.00
cri Cleaning/Janitor/ Etc
440.130 Contracted Services
60,000.00
.00
60,000.00
410.140 Aquarium Cleaning
2,000.00
.00
2,000.00
Cleaning /Janitor/ Etc Totals
T
5-1
Page
Run by Dora Cross on 05/13/2025 10:41:14 AM 14 of 17 2)
gaDIAs IwSIAJD
BOW O UGH
Change from Ll to
Account Account Descnotion 2026 Level 1 L2 2026 Level 2
Fund 555 - KFRC
EXPENSE
Department 758 - Research Facility
Heating
481.120 Fuel
481.130 System Maint & Repair
Electrical
482.110
Electrical - Light & Power
482.120
Replacement Parts
482.130
Power / Seawater System
482.140
System Maint & Repair
Plumbing
483.110 Water
483.120 Supplies
483.130 System Maint & Repair
483.140 Sea Water Pump Repairs
Air Conditioning
484.110 Utilities - Ventilate
484.120 System Maint & Repair
Elevators
485.120 System Maint & Repair
100,000.00 .00 100,000.00
25,000.00 .00 25,000.00
Heating Totals $125,000.00 $0.00 $125,000.00
Budget Worksheet Report
Budget Year 2026
200,000.00
.00
200,000.00
15,000.00
.00
15,000.00
15,000.00
.00
15,000.00
15,000.00
.00
15,000.00
Elecriical Totals
$245,000.00
$0.00
$245,000.00
50,000.00
.00
50,000.00
3,000.00
.00
3,000.00
35,000.00
.00
35,000.00
30,000.00
.00
30,000.00
Plumbing Totals
$118,000.00
$0.00
$118,000.00
5,000.00
4,000.00)
1,000.00
10,000.00
.00
10,000.00
Air ConditroningTotals
$15,000.00
($4,000.00)
$11,000.00
10,000.00
.00
10,000.00
Elevators Totals
$10,000.00
$0.00
$10,000.00
Miscellaneous
486.110
Building Engineer / Management
486.111
Chemicals
486.340
Telephone/Communications
486.380
Snow Removal / Disposal
486.390
Refuse Collection
416.430
Maint & Repairs
Miscellaneous Totals
CD Building Repairs
l,7.430 Building Maint & Repairs
o Building Repairs Totals
Department 758 - Research Facility Totals
EXPENSE TOTALS
5,000.00
,5,000.00)
.00
20,000.00
.00
20,000.00
7,000.00
.00
7,000.00
20,000.00
.00
20,000.00
9,000.00
.00
9,000.00
n
10,000.00
.00
10,000.00
$71,000.00
$5,000.00)
$66,000.00
m
Z
25,000.00
15,000.00)
10,000.00
O
Run by Dora Cross on 05/13/2025 10:41:14 AM Wage 15 o 1
BUWO UGS
Budget Worksheet Report
Budget Year 2026
Change from Ll to
Account Account Descnobon
2026 Level 1
L2
2026 Level 2
Fund 555 - KFRC Totals
REVENUE TOTALS
$1,465,282.00
$688,871.00
$2,154,153.00
EXPENSE TOTALS
$1,465,282.00
$688,871.00
$2,154,153.00
Fund 555 - KFRC Totals
$0.00
$0.00
$0.00
Fund 556 - Research Court Apartments
REVENUE
Department 000 - Fund Revenues
Rents & Royalties
363.321 Apartment Rent
88,230.00
.00
88,230.00
Rents & Royalties Totals
$88,230.00
$0.00
$88,230.00
Other Financing Sources
389.100 Use of Fund Balance
.00
34,067.00
34,067.00
Other financing Sources Totals
$0.00
$34,067.00
$34,067.00
Department 000 - Fund Revenues Totals
$88,230.00
$34,067.00
$122,297.00
REVENUE TOTALS
$88,230.00
$34,067.00
$122,297.00
EXPENSE
Department 759 - Apartments
Personnel Services
410.110 Salaries
17,570.00
.00
17,570.00
420.110 Unemployment Taxes
18.00
.00
18.00
420.120 FICA Taxes
1,344.00
.00
1,344.00
420.130 Group Insurance
7,025.00
.00
7,025.00
420.140 Retirement
4,978.00
.00
4,978.00
420.150 Workers Compensation
754.00
.00
754.00
$31,689.00
$0.00
$31,689.00
Support Goods & Services
450.110 Operating Supplies
500.00
.00
500.00
450.340 Telephone/Communications
1,500.00
.00
1,500.00
Support Goods & Services Totals
$2,000.00
$0.00
$2,000.00
Depreciation
472.030 Depr- Site Improvement
.00
34,067.00
34,067.00
n
Deprecation Totals
$0.00
$34,067.00
$34,067.00
Cleaning/Janitor,E
YJ
'
'g0.130 Contracted Sery ces
5,000.00
.00
5,000.00
Gv
Cleaning Janitor/Etc Totals
$5,000.00
$0.00
$5,000.00
o Heatng
n
481.120 Fuel
15,000.00
.00
15,000.00
_
481.130 System Maint & Repair
5,000.00
.00
5,000.00
y
Heating Totals
$20,000.00
$0.00
$20,000.00
m
Run by Dora Cross on 05/13/2025 10:41:14 AM Page 16 of 17 9
R"ODLAK I,SIAND
BUHQ UGH
Budget Worksheet Report
Budget Year 2026
Change from Ll to
Account Account Description
2026 Level 1
L2
2026 Level 2
Fund 556 - Research Court Apartments
EXPENSE
Department 759 - Apartments
Electnca
482.110 Electrical - Light & Power
6,000.00
.00
6,000.00
482.120 Replacement Parts
1,000.00
.00
1,000.00
482.140 System Maint & Repair
2,500.00
.00
2,500.00
Electncal Totals
$9,500.00
$0.00
$9,500.00
Plumbing
483.110 Water
10,000.00
.00
10,000.00
483.130 System Maint & Repair
2,500.00
.00
2,500.00
Plumbing Totals
$12,500.00
$0.00
$12,500.00
u
486.170 Machinery / Equipment
2,500.00
.00
2,500.00
486.430 Maint & Repairs
5,041.00
.00
5,041.00
miscellaneous Totals
$7,541.00
$0.00
$7,541.00
Department
759 - Apartments Totals
$88,230.00
$34,067.00
$122,297.00
EXPENSE TOTALS
$88,230.00
$34,067.00
$122,297.00
Fund 556 - Research Court Apartments Totals
REVENUE TOTALS $88,230.00 $34,067.00 $122,297.00
EXPENSE TOTALS $88,230.00 $34,067.00 $122,297.00
Fund 556 - Research Court Apartments Totals $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $27,272,968.00 $1,681,528.00 $28,954,496.00
EXPENSE GRAND TOTALS $28,658,309.00 $1,660,528.00 $30,318,837.00
Net Grand Totals ($1,385,341.00) $21,000.00 ($1,364,341.00)
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Run by Dora Cross on 05/13/2025 10:41:14 AM Page 17 of 17
Thursday, May 291" Work Session
Packet Review- 14.B.1 Resolution No. FY2026-02,
Re -Establishing The Fees Of The Kodiak Island Borough
Solid Waste Funds FY 17
Current Assets (money)
$7,570,700
Operating Revenues
Changes for Services
Solid Waste Disposal
$3,105,560
Lease income
Interest Revenue
other
$11,390
Total operating Revenues
$3,116,950
Operating expenses
Personnel services
$1,319,809
Contracted services
$303,846
Maintenance and repairs
$106,058
Depreciation
$294,025
General and administration
$463,071
Miscellaneous
Telephone services
Recycling Services
$252,960
Closure and post closure costs (reducti(
$154,010
Contributions
$35,880
total operating expenses
$2,929,659
operating income (loss)
$187,291
Nonoperating revenues (expenses)
Intergovernmental
State of Alaska
$20,887
Federal sources
Investment income (loss)
$30,576
Bond issuance costs
Interest revenue
Interest expense
$367,158
Total nonoperating revenues (expenses)
$315,695
Income before capital contributions, trai
$128,404
Income before transfers
Income (loss) before transfers
Change in net position
$128,404
Net position, at beginning of the year
$15,271,728
Cumulative effect of a change in accounting principle
Net Position at the beginning of year, as restated
cQ
Net position, at the end of year
$15,143,324
CD
0
O
FY 18
FY 19
FY 20
FY21
FY 22
FY 23
FY 24
$7,255,175
$7,319,653
$7,518,137
$7,504,968
$6,664,108
$2,810,488
$515,322
$3,813,343
$4,465,387
$4,151,619
$4,061,604
$4,161,775
$4,120,050
4160924
$1,434
$4,912
$1,797
$63,993
$11,846
$14,102
17750
$3,814,777
$4,470,299
$4,153,416
$4,125,597
$4,173,621
$4,134,152
4178674
$1,117,408
$1,078,751
$932,704
$983,913
$1,076,559
$1,323,342
$1,230,749
$299,815
$389,331
$298,685
$314,783
$291,090
$292,008
$334,186
$101,429
$164,648
$195,062
$75,667
$121,024
$277,754
$145,495
$293,749
$288,234
$280,603
$298,312
$171,026
$235,004
$1,241,939
$450,051
$467,282
$343,440
$537,372
$406,311
$405,399
$781,331
$259,824
$270,588
$283,176
$297,335
$310,560
$330,396
$333,936
$367,702
$295,000
$149,000
$805,773
$687,590
$377,580
$598,921
$36,383
$37,040
$37,904
$210,084
$182,639
$169,935
$177,023
$2,926,361
$2,990,874
$2,520,574
$3,523,239
$3,246,799
$2,656,258
$4,843,580
$888,416
$1,479,425
$1,632,842
$602,358
$926,822
$1,477,894
$664,906
$35,503
$21,847
$17,840
$36,977
$30,724
$20,914
$11,535
$628
$188
$32,436
$306,914
$240,268
$27,539
$409,066
$26,417
$50,683
$21,329
$319,165
$296,828
$275,095
$196,512
$126,321
$174,539
$177,424
$251,227
$31,933
$52,039
$153,137
$566,111
$221,870
$115,216
$1,511,358
$1,580,803
$637,189
$449,221
$360,711
$637,189
$1,511,358
$1,580,803
$449,221
$360,711
$1,256,024
$780,122
$15,143,324
$15,568,160
$17,079,518
$18,660,321
$19,109,542
$19,470,253
$20,726,277
$212,353
$14,930,971
$15,568,160
$17,079,518
$18,660,321
$19,109,542
$19,470,253
$20,726,277
$19,946,155
AGENDA ITEM #8.a.
KODIAK ISLAND BOROUGH
Meeting Type: Assembly Work Session
Please PRINT your name legibly
Date: b ' oM - a0 d,-(
Phone number
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