FY2026-01 Adopting The Budget For Fiscal Year 2026 And Appropriating From All Borough Fundsf
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2026-01
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE
BUDGET FOR FISCAL YEAR 2026 AND APPROPRIATING FROM ALL BOROUGH FUNDS
WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly
held a public hearing on the proposed Fiscal Year 2026 Budget; and
WHEREAS, the Assembly has under consideration the annual property tax levy proposed in
Ordinance FY2026-02, which, when adopted, will levy taxes for FY 2026, the proceeds of which
are appropriated by this ordinance, and which, together with this Ordinance FY 2026-01, shall
constitute the entire Borough budget, tax levy, and appropriations for FY2026, except for capital
improvement projects; and
WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2026
budget and make appropriations to fund that budget from the corresponding Borough funds.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: The budget for the fiscal year beginning July 1, 2025, entitled Kodiak Island Borough
FY2026 Budget, excluding capital projects, is hereby approved, and appropriated from the
corresponding funds:
Fund —
Department
Title
Amount
100-100
Legislative
$
268,210
100-105
Borough Management
$
515,490
100-110
Borough Clerk
$
715,332
100-115
Borough Attorney
$
55,000
100-120
Finance
$
873,149
100-125
Information Technology
$
1,251,489
100-130
Assessing
$
984,053
100-135
Engineering & Facilities
$
832,740
100-140
Community Development
$
740,501
100-142
Building Official
$
200,295
100-160
Economic Development
$
600
100-165
General Administration
$
296,605
100-172
Parks & Recreation
$
200,103
100-175
Emergency Preparedness
$
126,000
100-186
Animal Control
$
156,930
100-190
Education/Culture/Recreation
$
10,609
Ordinance No. FY2026-01
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100-191
Non -Profit — Kodiak College & Libraries
$
100,000
100-192-110
Non -Profit — Health & Social Services
$
100,000
100-192-120
Non -Profit - Education, Culture & Recreation
$
100,000
100-195
Transfers
$
2,226,778
General Fund Subtotal
$
9,753,884
201
Education Support
$13,569,064
210
Land Sales
$
58,150
220
Building & Grounds
$
2,040,868
234
LEPC
$
21,000
240
Womens Bay Road Service
$
372,000
242
Service Area #1
$
577,000
243
Service Area #2
$
0
244
Monashka Bay Road Service
$
75,000
246
Bay View Road Service
$
18,500
250
Fire Protection Area #1
$
849,500
252
Womens Bay Fire Department
$
323,100
254
Airport Fire Protection Service Area
$
24,000
260
Woodland Acres Street Light
$
7,325
261
Trinity Island Street Light
$
2,500
262
Mission Lake Tide ate
$
600
273
Opioid Class Action Settlement
$
13,409
276
Facility
$
1,610,000
277
Tourism Development
$
120,200
278
Commercial Vessel Passenger
$
20,000
300
Debt Service
$
6,167,862
530
Solid Waste Collection & Disposal
$
4,381,058
540
Hospital
$
1,384,272
545
Long -Term Care Center
$
1,123,628
555
Kodiak Fisheries Research Center
$
2,154,153
556
Research Court Apartments
$
122,297
560
E911 Service
$
310,000
Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal
year, June 30, 2026, to the respective fund. An appropriation for a capital improvement, grant
award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its
purpose has been accomplished or abandoned.
Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of
Ordinances on July 1, 2025.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTH DAY OF JUNE, 2025
Ordinance No. FY2026-01
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44 KODIAK ISLAND BOROUGH
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48 Scott Arndt, Borough Mayor
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50 Introduced by: Borough Manager
51 First reading: 05/15/2025
52 Second reading/public hearing: 06/05/2025
53
54 VOTES:
55 Ayes: Griffin, LeDoux, Sharratt, Whiteside, and Ames
56 Absent: Johnson and Smiley
Ordinance No. FY2026-01
Nova Javier, MMC, Botough Clerk
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