2008 Annual Operating Budget Book1
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Kodiak Island Borough
Adopted Budget
July 1, 2007 - June 30, 2008
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As submitted by Borough Manager, Rick Gifford on May 17, 2007
' And as amended by the Kodiak Island Borough Assembly
And adopted on June 7, 2007
VA
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Jerome Selby, Mayor
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Tom Abell
Pat Branson
Jerrol Friend
Sue Jeffrey
Chris Lynch
Reed Oswalt
Barbara Williams
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TABLE OF CONTENTS I
INTRODUCTION .................................................................................................................................. ..............................7
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FISCAL YEAR 2008 AT A GLANCE .............................................................................................................. .............................10
BUDGETCALENDAR .................................................................................................................................... .............................16
STRATEGICPLAN .......................................................................................................................... ...............................
19
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FINANCIALSUMMARIES ............................................................................................................... ...............................
31
FUNDSTRUCTURE ...................................................................................................................................... ...............................
31
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FISCALPOLICY .............................................................................................................................................. .............................32
FUNDSUMMARY ................................................................................................................................................ .............................37
GENERALFUND ............................................................................................................................. ...............................
43
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REVENUE SOURCES AND GENERAL FUND ESTIMATES ....................................................................................... .............................43
FUNDBALANCE ............................................................................................................................................ .............................49
GENERALFUND REVENUE ......................................................................................................................... .............................50
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SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ................................................. .............................52
BOROUGHASSEMBLY ................................................................................................................................. .............................54
MANAGER'S OFFICE ..................................................................................................................................... .............................56
CLERK'S OFFICE ............................................................................................................................................ .............................58
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LEGALSERVICES .......................................................................................................................................... .............................60
FINANCE........................................................................................................................................................ ...............................
62
FINANCE/MANAGEMENT INFORMATION SERVICES ............................................................................ .............................64
ASSESSING.................................................................................................................................................... ...............................
66
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ENGINEERINGAND FACILITIES ................................................................................................................ .............................68
COMMUNITY DEVELOPMENT DEPARTMENT ......................................................................................... .............................
BUILDING INSPECTION...
72
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ECONOMICDEVELOPMENT ....................................................................................................................... .............................74
GENERALADMINISTRATION ..................................................................................................................... .............................76
EMERGENCYPREPAREDNESS ................................................................................................................... .............................78
SCHOOLDISTRICT SUPPORT ...................................................................................................................... .............................80
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HEALTHAND SANITATION ......................................................................................................................... .............................82
ANIMALCONTROL ..................................................................................................................................... ...............................
EDUCATION, CULTURE AND RECREATION .......................................................................................... ...............................
84
86
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CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES ..................................................................... .............................88
TRANSFERS.................................................................................................................................................... .............................90
SPECIALREVENUE FUNDS .......................................................................................................... ............................... 93
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REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ...................................................... .............................93
SPECIALREVENUE FUND RECAP .............................................................................................................. .............................96
CHILDCARE ASSISTANCE PROGRAM ...................................................................................................... .............................98
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RESOURCEMANAGEMENT ......................................................................................... ............................... ............................100
BUILDINGAND GROUNDS FUNDS ............................................................................ ............................... ............................102
BUILDING AND GROUNDS FUND- BOROUGH BUILDING ...................................... ............................... ............................104
BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER ............................ ............................... ............................106
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BUILDING AND GROUNDS FUND- SCHOOL BUILDINGS ....................................... ............................... ............................108
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE ..... ..110
COASTAL MANAGEMENT ..... .• .•....•.•....•.•..• ....• .• .•.•• ......•.•....•.•.•.•.
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LOCALEMERGENCY PLANNING COMMITTEE ....................................................... ............................... ............................114
WOMENSBAY ROAD SERVICE AREA ....................................................................... ............................... ............................116
SERVICEAREA NO. 1 .................................................................................................... ............................... ............................118
SERVICEAREA NO.2 .................................................................................................... ............................... ............................120
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MONASHKABAY ROAD SERVICE AREA .................................................................. ............................... ............................122
' BAY VIEW ROAD SERVICE AREA .............................................................................. ............................... ............................124
FIRE PROTECTION AREA NO. 1 .................................................................................. ............................... ............................126
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(BAYSIDE FIRE DEPARTMENT) .................................................................................. ............................... ............................126
WOMENS BAY FIRE DEPARTMENT ........................................................................... ............................... ............................128
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ................ ............................... ............................130
WOODLAND ACRES STREET LIGHT AREA .............................................................. ............................... ............................132
TRINITY ISLANDS LIGHTING DISTRICT ............................................................................................... ...............................
MISSION LAKE TIDE GATE SERVICE AREA ......................................................................................... ...............................
134
136
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT ........................................................................ ...............................
138
KODIAKARTS COUNCIL ......................................................................................................................... ...............................
140
FACILITIESFUND .......................................................................................................... ............................... ............................142
TOURISMDEVELOPMENT .......................................................................................... ............................... ............................144
FULLERTRUST .............................................................................................................. ............................... ............................146
DEBTSERVICE FUND ...................................................................................... ............................... ............................149
DEBT SERVICE - EDUCATION AND HEALTH ...................................................................................... ...............................
158
DEBTSERVICE - OTHER .......................................................................................................................... ...............................
160
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CAPITAL PROJECTS FUNDS .......................................................................... ............................... ............................163
ENTERPRISEFUNDS ................................................................................................................... ...............................
205
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL .................................................. ...............................
206
HOSPITAL ENTERPRISE FUND ............................................................................................................... ...............................
208
KODIAK FISHERIES RESEARCH CENTER ............................................................................................. ...............................
210
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SERVICE. ....
APPENDIX ..................................................................................................................................... ...............................
212
215
GLOSSARY .................................................................................................................................... ...............................
227
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough
Alaska
For the Fiscal Year Beginning
July 1, 2006
President Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning July 1, 1990 through July 1,
2006.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as an operating guide, as a financial plan, and as a communications medium.
The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements,
and we are submitting it to the GFOA to determine its eligibility for the fiscal year 2008 award.
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INTRODUCTION
Introduction
The Kodiak Island Borough is a second -class borough incorporated September 24, 1963. The Borough currently operates under a
' manager form of government. The Manager is hired by the Assembly and oversees the day -to -day affairs of the Borough. The
Assembly is comprised of seven members elected by the public to govern the Borough. The Borough Mayor, also elected by the
people, presides over the Assembly, votes only in the case of a tie, and serves as a ceremonial figure for certain Borough affairs.
' The day to day business of the Borough is conducted within six departments: Manager's Office, Clerk's Office, Finance/MIS
Department, Assessing, Community Development and Engineering/Facilities.
Kodiak is the largest island in the State of Alaska and the second largest in the United States, second only to the island of Hawaii.
' Located in the Gulf of Alaska, accessed only by boat or plane, the Kodiak Island Borough faces unique challenges in providing
services to nearly 14,000 residents. The majority of the population lives within the City of Kodiak and surrounding area, while
several small cities/villages exist in more remote areas of the island.
' Kodiak Island is known for the incredible Kodiak brown bear, world -class sport fishing and hunting, and one of the largest
commercial fishing ports in the nation. Kodiak also has the privilege of housing the nation's largest United States Coast Guard
Base and the first commercial rocket launch facility.
Kodiak Island Borough
ouzinkie
Kodiak
Kodiak Station
Womens Bay
-- Chiniak
Old Harbor
0 20 40 80 Miles
Sawce: Alaska DWaMwentafLabwand
WorW=e Die velopmerk. Rea+ea mb and
Analysis wAn Cetws Bursar. 2M rVed a fts.
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Kodiak Island Borough
2007 -2008
ELECTORATE If`
Borough Attorney
BOROUGH MANAGER
Grant Writer
HR Officer/Exec Assistant
Assistant Fire Chief
ENGINEERINGIFACILITIES COMMUNITY ASSESSOR
DIRECTOR DEVELOPMENT Property Appraiser
DIRECTOR Appraiser Technician
Maintenance Manager Associate Planner, LRP Assessment Clerk I
Maintenance Worker Associate Planner,
Enforcement
Solid Was te Drafting Technician
Environmental Specialist Secretary III
Baler/Landfill Supervisor
Baler Operator II
Baler Operator II
Baler Operator I
Baler Operator I
Baler Operator I
Kodiak Fisheries Research Center
Maintenance Engineer
ReceptionisUlnterpreGve Specialist
Pro" Office
Project Manager /Inspector
Project Assistant
Secretary III
BOROUGH CLERK
Assistant Clerk
Deputy Clerk
Arts Council Director
FINANCEIMIS DIRECTOR
Finance
General Accountant
Accounting Tech, A/P
Accounting Tech, Payroll
Revenue Accountant
Child Care Assistance Program
Administrator
Cashier
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Programmer /Analyst
Operations Supervisor
Network Administrator
Secretary III
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FISCAL YEAR 2008 AT A GLANCE I
General Fund I
The mill rate for FY2008 is set at 10.5 mills, which remains the same as the FY2007 budget. In this budget�expenditures exceed
revenues by $554,975. The FY2007 budget was balanced with a use of fund balance in the amount of $86,282 but the fund
balance actually increased $786,003 to $ 2,811,974. If we use the budgeted amount of fund balance in FY2008 our ending fund '
balance will be $2,238,195.
One mill is budgeted to equal to $835,530 in property tax and $121,000 in severance taxes for a total of $956,530. '
We have budgeted $571,286 in State Revenue Sharing this year. We received $1,039,873 in State Revenue Sharing in FY2007.
Funding to the School District has increased $741,000 this year. School District support accounts for 68% of the budget. '
We have budgeted $100,000 in the Community Development department for junk removal. This is a 100% increase from last
year's budget of $50,000. '
This year P.E.R.S (Public Employees Retirement System) raised our employer contribution rate from 15 to 22 %. The P.E.R.S.
actuaries have determined that our rate should be 39.14% but the State has capped the rate at 22 %.
Special Revenue Funds '
At the present time we are estimating the FY2007 interest earnings of the Facilities Fund to be $2,192,965. We have budgeted '
$922,250 of the Facilities Fund for payment of Bonds. This will pay for all but $200,000 of the Hospital FY2008 debt service.
We have also budgeted for the Facilities fund to pay for building insurance of $220,000 and $700,000 for capital projects. If not
for the Facilities Fund these expenses would have to be paid by the General Fund and would amount to just over 2 mills.
Debt Service '
There are no significant changes in the Debt Service Funds. Total Debt Service expenditures are budgeted at $3,470,770. The
State is reimbursing the Borough for $1,789,310 of these costs. The Facilities Fund is transferring $922,250to help pay for debt '
service expenses. Without these two sources of income our mill rate would have to be raised about 2%i mills.
Capital Projects '
The Borough is currently managing $34,190,494 in capital projects. $22,140,242 of these projects were financed by the 2004A
and 2004B bond issues. As part of the 2004B bond issue the Borough budgeted $6,210,000 for a new swimming pool. At this
time the Borough is revising its estimate on how much the new pool is going to cost. The pool may cost 7 to 8 million dollars '
more than originally budgeted. This increase in cost is not budgeted at this time.
Enterprise Funds
There are no significant changes in the Enterprise Funds this fiscal year. The Borough has hired Bell and Associates, inc. to '
conduct a solid waste study for the Kodiak Island Borough. The study should be finished in FY2008.
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* � BUDGET MESSAGE
KODIAK ISLAND BOROUGH
Fiscal Year 2008
BUDGET LETTER OF TRANSMITTAL
I The Residents of Kodiak Island Borough
I Residents,
Transmitted herewith is the fiscal year 2008 budget document for the Kodiak Island Borough (KIB). This budget is
' submitted according to Borough Code Section 3.08.030 and State Statutes, and includes the goals and objectives for fiscal year
2008 as determined by the Assembly in their adoption of the Kodiak Island Borough Strategic Plan.
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Mission Statement
Our Mission is to provide quality service to the public in a fiscally responsible manner while fulfilling Borough
responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island Borough Code of Ordinances.
Vision Statement
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in providing the highest
quality of services to the public in a cost effective, efficient manner that is open, dynamic, and focused.
Previous Financial Performance Leading to the FY2008 Budget
The fund balance of the General Fund increased $767,199 in FY2007. This means that the General Fund had a fund
balance of $2,793,170 going into FY2008. The Borough did reserve $554,975 of this fund balance to balance the FY2008 budget
leaving an unreserved fund balance of $2,238,195. Major variances in the FY2007 budget to actual are listed below.
Federal Payment in Lieu of Taxes came in $50,081 more than budget (we budgeted $750,000 and received $800,081).
Federal- shared revenues for the National Wildlife Refuge in Kodiak came at budget. We budgeted $350,000 and received
$350,041.
Severance taxes in FY2007 came in over budget by $299,897. FY2007 total severance taxes were $1,316,690 compared
to $1,186,907 in FY2006 and $1,005,538 in FY2005. To see the trend in commercial fishing severance taxes please see the chart
on page 45.
In FY 2007 interest earnings in the General Fund were $399,148, which was only $851 less than the budget of $400,000.
' In FY 2006 General Fund interest earnings were $469,913 and in FY 2005 General Fund interest earnings were $265,392. Interest
rates appear to have leveled off.
The winter of 2006/2007 was considerably worse in terms of weather. In FY2007 snow removal costs for all of the
I service districts was $191,747, $22,247 more than the budget of $169,500 and $90,195 more than FY2006. We have budgeted
$151,400 for snow removal for FY2008.
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The Borough established a special revenue fund named the "Facilities Fund" to account for the sale of sale of Shuyak '
Island to the Federal Government in FY1996. At 6/30/2007 the Facilities Fund had a fund balance of $39,638,397. Eighty-five
percent of the interest earnings from the previous year can be used for insurance, debt reimbursement (capped at 50 %), and capital
projects, the remaining 15% must be kept in the fund for inflation proofing. Interest rates continued to rise from the low in 2003. '
At 10/31/2000 the 90 day T -Bill was selling at 6.35% and it had dropped to .85% by 6/30/2003. At June 30, 2007 it had risen to
4.79 %. It is hard to predict if the rates are going to keep climbing, level off, or even drop.
Major Policy Issues ,
The major policy issues for FY2008 are maintaining the same level of service to our residents, funding the School District
to adequately provide a quality education to our youth, and maintaining our low tax rate. This year we were able maintain our mill '
rate at 10.5 mills. The main reasons we were able to do this was the State energy assistance grant for $571,286 and interest
earning;of $2,192,965 in the Facilities Fund.
Paying for increased education costs is one of the major problems for the Borough. As illustrated on page 80, the ,
Borough has had to significantly increase their contribution to the School District. The rca&wmain reason that the Borough did
not have to increase their contribution for FY2007 was an increase in State funding to the School District. There is a cap on
Borough expenditures for and transfers to the School District of 6 mills. (This cap assumes that the Borough would tax the vessels ,
in our jurisdiction at their market value. Instead the Borough taxes vessels at a fee of $1.00 per linear foot with a $30 minimum
amount. If they are less than five tons they are not taxed.) The Borough is right at this cap. Until this year State appropriations
for education have been static, but the 4 -6 mill window has remained in place. School Districts are finding it harder each year to '
balance their budgets and still provide a quality education.
The local contribution to the school district is governed by Section 14.17.025 of the Alaska Statutes and is an item of
major concern since this one department in the budget represents about 70% of the total General Fund budget. State statutes
outline the minimum and maximum amounts that can be contributed to the school district based on factors of assessed value, mill
,
rate, instructional units, and the cost differentials. This budget appropriation is in the upper range of the required window for local
funding set by State Statutes.
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This year the Borough's total School District budget is with a direct contribution to the school district of
$8,508,062, in -kind services budgeted at $622,350 and debt service of $539,210 (net of State debt reimbursement). This
contribution is equal to 12 mills of property tax, both real and personal.
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The Facilities Fund is the only way that the Borough is able to balance the General Fund budget without a tax increase of
over one mill. The facilities fund pays for all of building insurance that would normally be paid for by the general fund. This is
budgeted at $220,000 for FY2008. The Facilities fund also pays for much of the debt service that would have to be absorbed by
,
the General Fund if these monies were not available. In FY2008 the Facilities fund is moving $922,250 to pay for a portion of this
debt service expense.
In FY2007 General Fund revenues exceeded expenditures by $764,202. This leaves the Borough with an estimated fund
,
balance in the General Fund of $2,793,170. We have budgeted to "use" $554,975 of this fund balance in FY2008. This will leave
us with a fund balance of $2,238,195.
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The reason that the Borough had this surplus was a combination of higher revenues than expected and generally lower
expenditures. There were several revenue sources that significantly exceeded their budgets. The biggest differences in revenues
were payments in lieu of taxes, $56,000, severance taxes, $299,897, and State shared revenues of $65,718. The biggest savings in
expenditures were personnel costs of $162,359, legal fees of $30,000, health insurance by $42,027, retirement by $32,050, and
,
contracted services by$22,590.
This year we were able to keep contributions to non - profits at basically the same level of funding as last year. Every year
,
the Assembly has to take a hard look at the funding of non - profit organizations. Traditionally the Borough has allocated a
considerable amount of money towards non - profit agencies within the Kodiak Island Borough and this year was no exception.
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' The Borough is responsible for solid waste collection and disposal for a portion of the Borough. Generally this portion is
called the road system and is that part of the island group that is assessable by road. The Borough contracts for solid waste
collection and operates the landfill on its' own. ACUI -A ?
' The existing solid waste program has resulted in significant progress toward creating a high quality, environmentally
responsible, integrated solid waste management system. The Kodiak Island Borough landfill is fully operational with daily
' coverage, leachate control and treatment. The current footprint is expected to last until 2014 with planning for lateral expansion to
occur in the near future. This future expansion should increase the life of the landfill to 2024. Our recycling efforts will extend the
life of our landfill by removing from the waste stream for disposal scrap metal, corrugated cardboard, aluminum, paperboard,
newspaper, plastics, and mixed paper. Our landfill permit has been approved by the Alaska Department of Environmental W y
' Conservation after years of work. All of these efforts will improve the management of our solid waste and will result in a
significant cost savings to the budget in future years. Ir
Tax Rate and Financial Analysis
This budget keeps the General Fund mill rate at 10.50 mills. This is a decrease of .50 mills from the FY2006 budget. As
mentioned before this was made possible by the State energy assistance grant for this year and funding for debt service from the
' Facilities Fund. The state has indicated that this was a onetime grant. The voters of the Kodiak Island Borough initiated and
passed a property tax revenue cap in October of 1998, limiting the amount of any potential increases to the mill rate. The tax cap
does allow an increase for new debt service and inflation. Pursuant to Alaska law respecting initiatives however this limit is
' subject to change after two years and this time period has lapsed.
The fund balance of the general fund at June 30, 2007 is estimated to be $2,793,170. This budget includes a "use of Fund
Balance" of $554,975 to balance the budget.
General Fund revenues have increased from $12,037,232 in FY2002 to a budgeted $13,755,051 in FY2008, an increase of
14 %. The Borough did budget to use $554,975 of fund balance to balance the FY2008 budget. This was not included in the above
' calculations.
General Fund expenditures are expected to increase from $13,071,954 in FY2003 to a budgeted $14,310,026 in FY2008,
an increase of $1,238,072. During this time frame General Fund School District expenditures went from $7,621,250 to a budgeted
' $9,662,622, an increase of $2,041,372.
We have added two positions to the budget this year. One is a Grant Writer /Special Projects Support person in the
' Managers Office. The second is a maintenance person in the Building and Grounds Fund.
This year P.E.R.S (Public Employees Retirement System) raised our employer contribution rate from 15 to 22 %. The
PERS actuaries have determined that our rate should be 39.14% but the State has capped the employer's contribution at 22 %. For
' FY2008 the Borough has an unfunded PERS obligation of $8,183,552. The State of Alaska PERS retirement system is a single
employer, defined benefit retirement system. The Borough does not share its retirement costs with any other government.
' The Facilities Fund plays a major part in keeping our General Fund Expenditures down. The Facilities Fund was created
when the Borough sold Shuyak Island to the State of Alaska for forty two million dollars. This fund has been set up as a
permanent fund where only the interest earnings can be used, and then only after inflation proofing. Basically, the Borough can
use up to 85% of the previous year's interest earnings for building insurance, debt service, and capital projects. In FY2008 the
' Facilities fund is budgeted to transfer $220,000 to building and grounds for property insurance, $922,250 to debt service and
$700,000 to capital projects. If the Facilities fund were not available this $1,842,250 would have to be paid out of the General
Fund and ultimately the individual taxpayers. This is a savings of over two mills.
' Various service districts within the Borough levy a property tax to provide service within the Borough. These levies
range up to 2.5 mills. A complete schedule of these rates can be found on page 40.
' Property assessments have increased from last year largely due to new construction and other property just now becoming
taxable. A consistent pattern of reappraisals, and the standardization and increased quality of both the real and personal property
rolls has continued. The taxable value of real and personal property for FY2008 is $835,525,537, an increase of $26,289,135
' (3.2 %) over FY2007's value of $809,236,402.
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The total ro osed budget for fiscal year 2008 calls for expenditures and transfers of $40,209,083. ,
P P g Y P
The Kodiak Island Borough School District's (KIBSD) budget of $32,447,533 is not included in this total for
three reasons: 1) the school district is still formulating their budget, 2) it will not be approved by the State of ,
Alaska until July, and 3) the school board is a governing board and the Borough Assembly has no control
over their budget except for the local appropriation and total budget approval. If the Kodiak Island Borough '
School District were included as part of the Kodiak Island Borough, the Borough budget would total
$72,656,616
The largest component of the Budget is the General Fund. The proposed General Fund budget is $14,310,026 or 43% of '
the total budget. Of this, $9,053,722 is for transfers to other funds (mostly KIBSD) leaving expenditures in the General Fund of
$5,256,304, which amounts to just 37% of the total General Fund Budget. '
General Fund revenues are budgeted at $10,038,460 (70 %) from property taxes, $1,270,530 (9 %) from severance taxes,
$91,500 (1%) from licenses and permits, $1,899,361 (13 %) from intergovernmental sources, $400,000 (3 %) from interest '
earnings, and $55,200 ( <1 %) from miscellaneous revenue. To balance the budget we budgeted using $554,975 of our fund
balance.
General Fund expenditures and transfers are budgeted at $14,310,026. $2,750,215 is for general government, $141,565 '
(1 %) for public safety, $9,662,622 (68 %) for education, $180,000 (1 %) for culture and recreation, $300,000 (2 %) for health and
welfare, $442,814 (3 %) for assessing, and $832,810 (5 %) for community development. The FY2008 budget is $1,055,997 more
than actual expenditures of $13,254,029 in FY2007. I
Debt service will be $40,951 more in FY2008 than it was in FY2007; $3,470,770 in FY2008 compared to $3,429,819 in
FY2007. State debt reimbursement is budgeted at $1,789,310. The State pays for 60 - 70% of our debt for school construction. '
The Borough has three different capital project funds. These are Borough Capital Projects, Bond Improvements, and State
Capital Grants. At this time the Borough has $ $34,190,494 in ongoing capital projects. For a complete description of these funds
and the individual projects you can turn to the capital projects tab. ,
The Borough faces many challenges for FY2008 and beyond. The State of Alaska is receiving more money from the sale
of oil thallit did several years ago. Increased prices have offset declining production on the North Slope. The State has been trying ,
to cut or contain costs wherever possible. One large area is education. While the State has continued level funding, the State has
not kept up with the escalating cost of education. This means that the Boroughs pay for a larger share of education by making up
the difference in diminishing state support for education.
Along with cuts in State and Federal funding are the increasing costs of complying with State and Federal regulations ,
such as the Clean Water Act, wetland regulations, and others.
The economy of the Borough is sound. We have a diversified economic base including fishing, timber harvesting, '
tourism, a rocket launch facility, a Fisheries Research Center, and a large contingent of Federal and State government employees.
The 1998 Bond issue was given an A- rating by Fitch, providing recognition of our strong economy. It is imperative that we '
continue to be financially responsible and seek cost effective improvements throughout Borough operations.
Budget Document Organization
The Borough has been a participant in the Distinguished Budgetary Presentation Award program since FY1990. The
Borough has received the Distinguished Budgetary Presentation Award for all of their budgets from FY 1991 through FY2007. We
will be submitting this budget to the GFOA for their evaluation. I
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Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their cooperative, efficient and
dedicated service during the past year is expressed. Special appreciation is also given to the finance department for their assistance
in the preparation of this document. Also, I would like to give thanks to each member of the Assembly for their interest and
support in adopting legislation, goals, and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island
Borough in a progressive and responsible manner.
Conclusion
The requested appropriations have not been established easily. The Assembly provided goals and objectives in
December, which helped the staff build budgets around these goals from the start. During the months of February and March,
budget sessions were conducted with all departments and agencies. Since then, several budget work sessions have been held with
' the Assembly. As usual, this process was difficult due to limited revenues and the unavailability of State revenue projections until
after the legislative session ended in May.
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The Borough Manager and staff stand ready to work with you in the upcoming year to carry out the highest level of
service to the taxpayers of the Kodiak Island Borough.
Respectfully submitted,
KODIAK ISLAND BOROUGH
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Rick Gifford
Borough Manager
Karleton G. Short
Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH ,
FISCAL YEAR 2008
The following activity is outlined as essential for the orderly formulation of the 2007 -2008 Borough budget. I
DATE
ITEM
BY
January 23, 2007
Budget Preparation Message
Manager
January 23
Distribution of budget worksheets to aid departments and
Finance Officer
service districts in submitting their requests
February 23
Final day for departmental budget requests to be returned to
Department
Manager via Finance Officer
Heads
February 23
Revenue forecast all funds
Finance Officer
February-March
Work sessions to resolve or justify differences of department
Manager/ Finance
budgets
Officer/
Dept. Heads
March 15
Distribution of forms to gather input from autonomous not -for-
Finance Officer
rofit or anizations
March 30
Receipt of Service District budgets
Service Districts
April 9
Due date for public and not-for-profit agencies budget requests
Finance Officer
April 26
Prior to April 30, submission of proposed budget and budget
Manager
message for Assembly in a work session (per KIB Code
Subsection 3.08.030 ) to include KIBSD budget
April 30
Receipt of KIBSD budget; KIB must pass a resolution
School District
establishing school district funding amounts within 30 days of
receipt
April -May
Assembly department review
Manager/
Dept. heads
Ma 17
Introduction of Budget Ordinance Power Point presentation)
Mana er
Ma 18
Publication on hearing
Clerk
June 7
Public hearing and adoption of budget (as required by KIB Code
Assembly
Section 3.8.50yby June 10
July 1
Budget execution
All concerned
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I The Budget Process
The budget process begins on the first Friday in January of each year with the budget preparation message by the
' Borough Manager. At this time, budget worksheets are distributed to the various departments to aid them in preparing their
requests. The following week, forms are distributed to solicit input from the villages and from autonomous, not - for - profit
organizations.
I Departmental budget requests must be returned to the Finance Department by the second week in February. Departments
must include line item monetary requests and goals and objectives for the upcoming fiscal year.
I The Finance Officer prepares revenue forecasts for all funds by the third week in February.
During February and March, work sessions are held between the Manager, Finance Officer, and department heads to
I resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough code. The school
' district budget must be received by April 30 of the year, per Section 3.08.030 B of the code. Budget requests by public and not-
for- profit organizations must be returned to the Manager's Office no later than the first of April.
' The Manager presents his annual budget message during the last week of April. The proposed budget and capital
program must be presented to the Borough Assembly in a work session prior to April 30, per section 3.08.030 A of the code.
During the months of April and May, the Assembly reviews the budget with the Manager and department heads. In May,
the Manager introduces the budget ordinance. There must be a public hearing on the budget on or before June 10 of each year.
The Borough Clerk posts the notices of this public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later than June 10
through the adoption of an ordinance setting forth the appropriation levels and the mill rate. The Borough Mayor may veto the
ordinance, but his veto may be overridden by two -thirds of all the votes to which the Assembly is entitled on the question.
I If the Assembly does not adopt the budget by June 10, the budget, as presented by the Manager, shall be deemed to have
been finally adopted, per Section 3.08.060 of the code.
I Budget Amendments
According to the Borough Code for Public Finance — Budget, upon adoption of the budget through Assembly passage of
the budget ordinance the budget is in effect for the budget year (July 1 — June 30).
Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or administrative
' action. Generally, the following actions are required at the level of the particular change.
1. All new appropriations are authorized by an appropriation ordinance that amends the annual budget ordinance.
2. A resolution of the Borough Assembly is required to move (appropriate) amounts between departments and projects.
Basis of Accounting
' The term `basis of accounting" is used to describe the timing of recognition that is, when the effects of transactions or
events should be recognized.
' The Borough budgets governmental type funds (for example, the General Fund, Special Revenue Funds, and Debt Service
Fund) on a modified accrual basis. Revenues are recognized only when they are both measurable and available. Revenues are
considered available if they are received within 60 days of year end. Expenditures are recognized when they are incurred, but an
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exception to this general rule is principal and interest on general long -term debt, which is recognized when due. Prepayment of
insurance and similar services extending over more than one year is allocated to the years benefited.
The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center, and 911
Services) also budget obligations when incurred as expenditures. Revenues are recognized when they are obligated to the borough '
(for example user fees are recognized as revenues when services are provided).
In all funds when goods and services are not received by the end of the year, the encumbrances lapse. Encumbrances are ,
not recognized as expenditures in the year of encumbrance but in the year they are incurred.
Balanced Budget
All funds of the Borough must have a balanced budget. For the Borough this means that revenues, plus a use of
unrestricted fund balance, must equal expenditures. ,
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STRATEGIC PLAN
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' STRATEGIC PLAN
Introduced by: Mayor Selby
Requested by:
Assembly
Drafted by:
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Assembly
Introduced:
01/18/2007
Adopted:
01/18/2007
t KODIAK ISLAND BOROUGH
RESOLUTION NO. FY2007 -17
' A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
ADOPTING THE KODIAK ISLAND BOROUGH
' STRATEGIC PLAN FOR THE YEARS 2007 -2011
WHEREAS, the Kodiak Island Borough Assembly held a strategic planning session on December
' 9, 2006; and
WHEREAS, this session culminated in the preparation of the Kodiak Island Borough Strategic
' Plan for the years 2007 -2011; and
WHEREAS, the Kodiak Island Borough Strategic Plan outlines the Kodiak Island Borough's
' mission, vision, and guiding principles; and
' WHEREAS, the Kodiak Island Borough Assembly desires a formal adoption of the Kodiak Island
Borough Strategic Plan;
' NOW THEREFORE, BE IT RESOLVED BY THE KODIAK ISLAND BOROUGH ASSEMBLY that
the Kodiak Island Borough Strategic Plan for the years 2007 -2011 which outlines the Kodiak Island
Borough's mission, vision, and guiding principles is hereby adopted.
' ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS EIGHTEENTH DAY OF JANUARY, 2007
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ATTEST:
KODIAK ISLAND BOROUGH
Jerome M. Selby, Borough Mayor
I Nova M. Javier, CMC, Borough Clerk
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STRATEGIC PLAN
(FISCAL YEARS 2007 -2011)
Adopted by the Kodiak Island Borough Assembly
Resolution No. FY2007 -17
KODIAK ISLAND BOROUGH'S MISSION, VISION, AND GUIDING PRINCIPLES
I. MISSION
Our mission is to provide quality service to the public in a fiscally responsible manner while
fulfilling Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the
Kodiak Island Borough Code of Ordinances.
II. VISION
Our vision is that the Kodiak Island Borough Government is trusted and respected as a
leader in providing the highest quality of services to the public in a cost effective, efficient manner
that is open, dynamic, and focused.
III. OUR GUIDING PRINCIPLES
• ACCESSIBILTY
All citizens and employees throughout the Borough, regardless of abilities, will have ready
access to our services and facilities. Language and culture will not be barriers. Our operations will
be open to the public and will ensure fair and equitable treatment for all.
• ACCOUNTABILITY
We will ensure public funds will be administered as required by State and Federal laws, in a
manner that maximizes services in balance with available resources. We will do so in full
accordance with the law and in the public interest with the highest degree of integrity.
• CUSTOMERS
We will operate in a customer - driven manner both internally and externally with a focus on
treating all persons with courtesy and respect. We will strive to provide the highest quality service
and ensure customer satisfaction.
• DIVERSITY
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' We will treat all citizens with dignity and respect. We will demonstrate through our actions an
understanding and appreciation for cultural diversity and individual differences. Under no circumstances will
harassment or discrimination of a sexual, religious, or racial nature be tolerated.
• VALUED EMPLOYEES AND VOLUNTEERS
We will enable and encourage employees and volunteers to self manage their work with the
expectation that they are accountable for their decisions and actions. We will strive to provide and
maintain quality - working conditions along with providing the resources necessary for success.
' While recognizing the importance of each member's contributions to the operation, we will nurture
teamwork and recognize and reward hard work, creativity, and innovation.
• PURSUIT OF EXCELLENCE
' We are committed to quality and excellence, will strive for continuous improvements and creativity,
and will not be satisfied with "that's the way we have always done it."
' • MISSION - DRIVEN
We will focus our efforts on the mission of the Kodiak Island Borough and not allow
needless rules and bureaucracy to get in the way of accomplishing our objectives. Flexibility and
' responsiveness, with accountability, will be the principal boundaries of our operation.
• INTEGRITY, LOYALTY, AND TRUST
Ethical conduct is paramount and we will work to create an environment of trust and loyalty based
' on open, honest, and positive interactions with whomever we have contact.
• STEWARDSHIP
We are committed to and expect the most efficient use of the public's resources and will strive to
' maximize the life, value, and utility of the public property under our trusteeship.
• TEAMWORK
' We will work professionally and cooperatively together as a team with a spirit of mutual respect to
accomplish our mission, recognizing the important contributions each member can bring to the operation.
' IV. KODIAK ISLAND BOROUGH GOALS
The Kodiak Island Borough was created as a regional government to serve the public by financing and
administering the primary functions of Education, Assessment and Collection of Taxes, Land Use through
' Planning and Zoning, Mental and Physical Health, and General Administration. Other services include Solid
Waste Collection and Disposal, Parks and Recreation, Economic Development, and Animal Control. It is our
overall goal to provide these services in an efficient and cost effective manner, taking into consideration a
' staffing and funding plan that strives for public satisfaction. The following strategies are designed to
accomplish these goals and are modified annually to be used as a foundation for the design and
implementation of the Kodiak Island Borough's annual budget.
' V. KODIAK ISLAND BOROUGH'S CORE STRATEGIES
Overall strategic theme: To build and maintain credibility, trust, and accountability to the public.
' We must continually work to improve our services and allocate our resources wisely. We must
listen carefully to our citizens and to fully and effectively inform them of how our actions are
addressing their needs and concerns.
I Table of Powers
A. Education MANDATORY POWERS ,
B. General Administration and Finance
C. Tax Assessment and Collection '
D. Planning and Zoning
ADOPTED POWERS '
E. Emergency Services Planning
F. Community Health (restricted area - wide)'
G. Solid Waste Collection and Disposal (non area -wide, outside cities, except '
Kodiak)
H. Parks and Recreation (non area -wide, outside cities)
I. Economic Development (non area -wide, outside cities) '
J. Animal Control (non area -wide, outside cities)
A. Education Goals and Objectives I
1. Pursue increased funding at the state and federal level to offset the local cost for education.
a. Maintain a vigilant and active lobbying effort to ensure a strong voice for education at the I
state and federal level.
b. Continue to actively participate and support regional organizations such as the Alaska '
Municipal League and the Southwest Alaska Municipal Conference as vehicles for
increased funding for education.
c. Continue to support and pursue statewide Borough formation and school district '
consolidation in order to create a fairer distribution of the cost of education.
d. Support legislative efforts to adopt cost differential foundation formula program that will I
address the additional cost of education in rural areas.
2. Continue to improve on our positive and cooperative working relationship with the KIBSD to
maximize efficiency and positive outcomes.
a. Annually review all in -kind projects and operations prior to budget preparations by both
bodies, and stipulate service types, levels and agreed costs and financial plans.
b. Annually review with KIBSD all facilities and generate a comprehensive needs and
condition survey for incorporation into Item A.2 -a. which documents a short (one year)
and long (six -year) plan to address funding, staffing, and projects to address any
deficiencies for each facility.
c. Create a long -term fiscal plan for budget purposes that deals with the contribution cap
and the fiscal shortfalls projected that minimizes negative impacts on school district
operations and ensures solid educational programs and adequate maintenance and
operations of school facilities.
1 This adopted power is restricted to Hospital and Mental Health services only.
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d. Seek cooperative solutions to educational needs that are balanced, sustainable, and
effective.
3. Continue with the current momentum towards addressing the physical condition and safety
needs of educational facilities to ensure safe, healthy, and well- maintained facilities that are
conducive to a positive learning environment.
a. Develop and proceed with the planning, design, and construction of school and related
capital improvements as approved by the voters.
b. Continue to seek funding for student safety projects including safe student access to
school facilities.
c. Seek additional funding for capital improvements approved by the voters and not yet
constructed due to significant construction cost increases since voter approval and sale
of bonds.
' d. In conjunction with the school district, develop program plans that will guide facility
needs into the future planning of facility projects.
' 4. Aggressively pursue a vocational educational program that addresses regional needs and
includes a cooperative effort between educational providers. This program will include the
' renovation of the existing voc -ed facility and the addition of a community voc -ed facility that
is integrated with the needs of the KIBSD and the Kodiak College with a goal of providing
training and skills to address the needs of the local economy. Continue to support
' educational solutions between the College and KIBSD that generate training and
educational opportunities that assist transition from school to work.
a. Work with stakeholders to generate a listing of local labor needs to ensure training funds
' are appropriate and focused.
b. Continue to work with the Kodiak Island Borough School District in the "Career
' Pathways" program to ensure student needs are met and to coordinate with Kodiak
College.
' B. General Administration and Finance Goals and Objectives
1. Create and maintain a long -term fiscal plan that incorporates KIBSD funding and
' maintenance costs for all Borough operations including enterprise funds.
a. Create a long -term fiscal plan to produce a reliable and comprehensive plan reflecting
assumptions and fiscal projections under the current fiscal and political environment.
2. Continue to provide reliable and competent accounting services to all Borough operations
and departments and ensure timely reconciliation of all accounts receivable and payable.
' a. Continue to protect the corpus account of the Facilities Fund to offset the need for
increased taxation.
' b. Safeguard Borough assets through an investment program that stresses safety of
principal as a priority but still yields sufficient returns on investments to offset the need
for tax dollars
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3. Annually examine user fees during the budget process to ensure the fee structure fairly
reflects the cost of providing special services or objectively quantifies general fund subsidies
for Assembly consideration.
a. Ensure all user fees cover the actual cost of providing the service unless a lower level of
funding has been approved by the Assembly to minimize general fund subsidies of
special services.
4. Increase the volume and quality of public information and education using all forms of media
in a cost - effective manner that allows for interactive or two -way communications.
a. Expand and maintain a quality web page that allows for access to public interest in items
such as meeting schedules, minutes, and agendas, review items, along with a fully
functional Geographic Information System that can be manipulated by layers to show
trails, wetlands, land ownership, evacuation plans and additional links to other public
resources.
b. Provide the Assembly and public with accurate and timely financial reports that reflects
the Borough's financial position in a user - friendly format.
c. Use technology to increase communication between Kodiak Island communities
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5. Maintain a low inventory of tax - foreclosed property through regular sales that minimizes ,
negative community impacts.
a. Ensure all properties are reviewed and selected for documented public purposes prior to
disposal in a timely manner. '
6. Continue to work with municipalities and other service providers to increase efficiencies and
cooperation that will lower costs to the citizens. I
a. Continue to pursue efficiencies by utilizing municipal services in a cooperative manner
with all municipalities. ,
b. Continue to review and evaluate all options for providing superior services through
consolidation, annexation, unification or other methods that may maximize efficiencies.
c. Enforce road service area powers and operations. ,
d. Establish a process that would develop roads in a cost effective manner.
7. Continue to review and implement land management strategies for public owned lands. This '
includes land sales that are in balance with the real estate market and provide the transfer
of developable public lands to the private sector in an equitable and cost - effective manner. '
Reserve KIB land for public recreation (hunting, hiking, bent' picking, 4 wheeling, etc.).
a. Evaluate all Borough land on a regular basis and conduct a sale of land that is '
appropriate for development and in demand.
8. Operate and maintain Borough facilities in a safe, healthy, and attractive manner that '
creates a positive environment for the community and ensures safe and reasonable access
for all citizens including the physically impaired.
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' a. Ensure lease rates of Borough facilities generate sufficient revenues to pay for adequate
operational and maintenance expenses.
' b. Identify and seek funding sources to evaluate Borough facilities to ensure earthquake
survivability.
' c. Ensure that all Borough buildings are brought into ADA compliance during renovation.
9. Develop and implement a methodology to systematically review and evaluate Borough
' operations.
a. Review and update the Personnel Rules and Regulations.
' C. Tax Assessment and Collection Goals and Objectives
1. Continue to provide a comprehensive taxation and assessment program that is fair and
' equitable for all citizens and provides adequate funding to accomplish the mission
statement.
a. Review all forms of taxation to ensure 100% inclusion.
' b. Continue to review the property inventory to ensure valuations and data are current.
' 2. Review taxation options with an eye towards diversification of taxation in order to spread the
tax burden as much as possible.
a. Review current personal property tax and make recommendations as to whether to
' implement a threshold limit at which personal property is taxable.
b. Review policy that excludes property from taxation in road service areas if the property
' fronts on a state ROW.
c. Review taxation policies on commercial tourism activities.
3. Implement a Geographic Information System (GIS) for the Borough.
' a. A steering committee of GIS stakeholders has been formed to address the
implementation and maintenance of a web ready GIS system.
b. Encourage the participation of other entities to collaborate cooperatively in the GIS
process and ensure compatibility to the greatest extent possible with federal and state
agencies.
' c. Integrate the GIS program with the E -911 system and seek financing opportunities
through the grant process.
' D. Planning and Zoning Goals and Objectives — Community Development
1. Create a quarterly joint review process with the Planning and Zoning Commission to review
existing issues and new initiatives related to planning and zoning.
' a. Create an incremental training program and curriculum for Planning and Zoning
Commissioners that addresses both the legal and community responsibilities of the
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Planning and Zoning Commission and recognizes the need for continued talent and '
expertise at this level.
b. Facilitate the attendance of new commissioners to New Commissioners training '
programs, along with subscription services to appropriate planning books and periodicals
along with building up the existing in house media library.
c. Provide through the Borough clerk's office training for the proper and legal process for ,
meetings to ensure fair and equitable treatment of Borough citizens.
2. Create and implement a phased plan for updating the Comprehensive Plan with maximum
public input and review for update and incorporation of the various area plans.
a. To the extent possible, merge the values of the Coastal Zone Management Program with
the Kodiak Island Borough Comprehensive Plan to provide borough -wide policy
guidance on land use and planning issues that promotes efficient use of resources and
which is concise and easy to understand by the public.
3. Review existing zoning ordinances with a focus on minimizing the amount of zones where
possible to mitigate confusion and simplify zoning administration.
a. Periodically review adopted zoning districts to ensure that they are appropriate and
focused on the needs and direction provided by the Comprehensive Plan.
b. Periodically review the inventory of public and private land that is available for
development by zoning district in order to determine whether there is adequate land
within the various zoning districts to provide for the needs of all borough residents.
c. Review and analyze area zoning to determine the need and potential placement of
various zoning districts where needed to meet the diverse needs of all Kodiak Island
Borough residents.
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4. Continue to work towards high quality service delivery with reasonable staffing levels by t
encouraging the efficient use of existing assets and by vigorously pursuing state /federal
planning grants.
a. Seek out and utilize other State and Federal planning programs and integrate them with ,
existing Borough planning needs to maximize resources.
5. Review the Building Inspection Program to ensure an efficient and cost effective program for '
the community.
E. Emergency Services Planning — Community Development
1. Continue to work with the City of Kodiak and other emergency responders in providing up-
to -date emergency plans.
a. Continue to seek out and implement grant programs to aid in funding the update of
emergency plans, responder's equipment purchases, and training opportunities.
b. Provide opportunities to ensure that all emergency personnel and Incident Command
Center staff are fully trained to perform their tasks in the case of emergency.
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c. Continue to educate the public as to responses and procedures in the cases of
emergency.
' d. Review and update tsunami sirens on Kodiak Island.
F. Community Health Goals and Objectives
' 1. Create long -term facilities Master plan for the Counseling Center.
a. Working with the consultant and advisory groups to create a long -term plan for health
' facility maintenance and construction to serve the needs and changing demographics of
the community.
' b. Complete the unfinished portion of the Hospital and provide space for the Community
Health Care Center along with adequate handicapped access and parking.
c. Seek out additional Grant Opportunities.
2. Seek to acquire sufficient land to support future Hospital growth that is reflective of the long-
term facilities plan for the Hospital.
' a. Utilizing the product of E. 1.a., seek to acquire sufficient land to serve any future
construction needs.
' 3. Continue to advocate for appropriate full reimbursement of hospital costs and citizen
medical expenses by the State, Federal government, and Coast Guard in a fairer manner.
' 4. Seek out additional grant opportunities.
I 5. Advocate for the best health care in a coordinated manner with Federal, State, and local
agencies.
I 6. Work with other agencies in Kodiak to develop assisted living and other housing options for
senior citizens.
' G. Solid Waste Collection and Disposal Goals and Objectives
1. Consolidate existing plans and long -term needs into a comprehensive solid waste plan that
addresses the solid waste function for the next 30 years in an economic and efficient
' manner.
a. Continue to monitor the Solid Waste Rate Study.
' b. Identify future site for landfill expansion area (after 2020) and options for utilization of
existing landfill after closeout.
' c. Conduct a Solid Waste Management Study /Analysis Survey that looks at options for the
future.
d. Review and implement any needed operational safety items at the landfill facility that are
' consistent with federal and state standards.
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e. Continue to take steps that will extend the existing landfill site through comprehensive ,
recycling and other means for as long as possible without going out of the current
permitted area. '
f. Develop a fee structure to give citizens incentive to recycle.
g. As part of the plan identify and quantify all forms of subsidies and equate progressive
effects such as recycling to the impact on landfill life and the relationship to costs. '
h. Continue to investigate federal and state loans and grants to pay for lateral expansion
and closeout of the existing "footprint' upon closure.
L Encourage KIBSD and Kodiak College to recycle waste and to add recycling education
to their education programs.
2. Evaluate and analyze the recycling program to create a long -term participatory program and
plan that is economically sustainable.
a. Coordinate with stakeholders and product producers with a focus on rewarding good
practices and minimizing solid waste production.
b. Identify key sources of the waste stream and, through stakeholder and taskforce
methods, address how to minimize the volume and costs of handling those items
identified.
H. Parks and Recreation Goals and Objectives
1. Evaluate and identify those lands under Borough ownership that would be appropriate for
parks and recreation facilities, with a goal of a comprehensive Parks and Recreation Plan to
guide future decisions.
a. Review urban areas for potential neighborhood pocket parks in areas of growth.
b. Develop standards for playground equipment and related improvements to ensure the
highest degree of utility at the lowest reasonable cost
c. Meet with the Parks and Recreation Committee on a quarterly basis.
2. Create a road system trails plan using public participation and existing trails with a focus on
a trail network that is interconnected and allows for minimum user conflict and maximum
use by all citizens.
a. Reenergize the Parks and Recreation Committee and complete a trail plan that is web
ready and easily accessible for all citizens.
3. Encourage the Parks and Recreation Committee to move ahead with conceptual plans
for Mill Bay Park and the End of the Road Park.
I. Economic Development Goals and Objectives
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1. Maintain vigilance and effective participation in fishery politics and legislation that advocates '
for long -term preservation of landings of product to the Borough and ensures any
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environmental restrictions on fisheries are based on sound science and fairly reflect any
socio- economic impacts on our region.
' a. Pursue a comprehensive and effective program that leads to sustainable and
economically productive fisheries that ensure the long -term health of the fishery habitat
and ecosystem.
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b. Find and work with industry representatives that have a regional and cooperative focus
to assist in the direction of efforts and resources in affecting fisheries policy and
legislation.
c. Determine and foster strategies to create a statewide force to offset negative, incorrect,
or misleading information about fisheries.
2. Actively pursue development of airport capacity and look for opportunities for fish cargo.
3. Continue to pursue high quality telecommunications access through fiber optics and Internet
access to outlying areas.
a. Ensure that telecommunications are integrated into the long -term plans that allow for
maximum efficiencies and minimize redundancies through use of common easements
and infrastructure.
4. Review ways to promote, encourage, and support the development of small
businesses /home businesses including those in the outlying communities.
5. Initiate a review of the core -area parking exemption established in KIBC 17.57.020 and
' coordinate the review process with the City of Kodiak, affected property owners and the
general public.
I J. Animal Control Goals and Objectives
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1. Continue to support a program that protects the public and animals in a cooperative cost
effective and efficient manner.
a. Continue to have the Community Development Department monitor the contract to
ensure conflicts are minimized and public health and safety are maximized.
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FINANCIAL SUMMARIES
t FINANCIAL SUMMARIES
' FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
' separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts
that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough
resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be
' spent and the means by which spending activities are controlled. The various funds in this report are grouped into
five generic fund types within two broad fund categories.
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Governmental Fund Types
General Fund - The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
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Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources
D (other than major capital projects) that are legally restricted to expenditures for specific purposes. We include
�O neighborhood service districts such as road, fire and street lighting, as well as maintenance of our buildings and
grounds in this fund type.
Debt Service Funds - The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long -term debt principal, interest, and related costs. The bulk of our debt is in the form of
general obligation bonds which are accounted for primarily in one large debt service fund.
o y Capital Project Funds - Capital Projects Funds are used to account for financial resources to be used for
acquisition or construction of major capital facilities and equipment. We use these funds to track our projects
funded by bond revenue, grants and other large maintenance projects.
Proprietary Fund Types
Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a
k manner similar to private business enterprises where the intent of the governing body is that the costs (expenses,
�h including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or (b) where the governing body has decided that periodic determination
�) of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy,
management control, accountability, or other purposes.
The Borough has four Enterprise Funds: Municipal Solid Waste, Hospital Facility, the Kodiak Fisheries Research
Center and 911 Emergency Telephone Services.
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FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence
and guide the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted,
adhered to, and regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal
policy:
contributes significantly to the Borough's ability to insulate itself from a fiscal crisis;
enhances long -term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long -term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single -issue areas;
promotes the view of linking long -run financial planning with day to day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact of
government services against established fiscal parameters.
To these ends, the following fiscal policy statements are provided:
1. Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated
resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently and
effectively as possible.
The Borough's goal is to pay for all recurring expenditures with recurring revenues and to use non-
recurring revenues for non - recurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all
governmental funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be
reduced sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators within the
budget. This should be done in an effort to improve the productivity of Borough programs and employees.
Productivity analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public can readily establish the
relationship between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic assumption that
the Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to
limit staff increases to areas where approved program growth and support absolutely
requires additional staff and to reduce staff where this can be done without adversely
affecting approved service levels.
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Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay -down capital
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construction to fulfill needs in an Assembly approved comprehensive capital
improvements program.
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary
increments requiring detailed justification. Every proposed program or service expansion
'
will be scrutinized on the basis of its relationship to the health, safety, and welfare of the
community.
'
New Programs
New programs or services must also be submitted as budgetary increments requiring
detailed justification. New programs or services will be evaluated on the same basis as
'
program expansion plus an analysis of long term fiscal impacts.
7
Existing Service Costs
The justification for base budget program costs will be a major factor during budget
review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute
minimum.
Functions of all departments and agencies should be reviewed in an effort toward
reducing duplicate activities within the Borough government and the autonomous and
semi- autonomous agencies, which receive appropriations from the Borough.
The budget will provide for adequate maintenance of capital plant and equipment and for
its orderly replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of monthly budget status reports, interim financial
statements, and annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long -range (three to five years) financial
forecasting system that will include projections of revenues, expenditures, and future
costs and financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which
will examine the fiscal trends from the preceding five years - -trends such as revenues and
expenditures per capita and adjusted for inflation, liquidity, or operating deficits. Where
possible, trend indicators will be developed and tracked for specific elements of the
Borough's fiscal policy.
33
2.
Debt Policies
3.
The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues.
When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt, as a percentage of the estimated market value of taxable property should not exceed two percent.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 15
percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial
conditions and will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit
institutions.
The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
The Borough will avoid borrowing on tax anticipation and maintain an adequate fund balance.
Revenue Policies
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short-run
fluctuations in any single revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
The Borough will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized programs
and services. Rates will be established to recover operational, as well as capital or debt service costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre - established
recovery goals are being met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment program.
The Borough will follow an aggressive policy of collecting tax revenues where the annual level of
uncollected current property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possibilities. However, before applying
for and accepting intergovernmental aide, the Borough will assess the merits of a particular program as if it
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
J
'i
i
i
4. Investment Policies I
34
1
1
1
1
1 ,
1
1
1
1
1
i
i
i
i
The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the Borough will pool its various funds for investment purposes.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principles (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for government
accounting according to the Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial
Report (CAFR).
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial
Reporting and the GFOA Distinguished Budget Presentation Award.
Capital Budget Policies
The Borough will make all capital improvements in accordance with an adopted capital improvements
program.
The Borough will develop a multi -year plan for capital improvements that considers its development
policies and links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi -year capital improvements program.
The Borough will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital projects will be projected and
included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to
minimize future maintenance and replacement costs.
The Borough will identify the "full- life" estimated cost and potential funding source for each capital project
proposal before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project proposals.
35
1
The Borough will identify the cash flow needs for all new projects and determine which financing method
best meets the cash flow needs of the project.
7. Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve
that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The
three contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency .50% of General Fund
Litigation Contingency .25% of General Fund
The Borough will maintain sufficient self - insurance reserves, as established by professional judgment, based on the
funding techniques utilized and the recorded losses.
For fiscal year 2007 these are the levels of funding required to meet these needs. Basically this is unencumbered
fund balance in the General Fund:
Emergency Contingency $12,151,092 X 1% _ $121,511
Personnel Contingency 12,151,092 X .5% = 60,755
Litigation Contingency 12,151,092 X .25% = 30.378
Total $212,694
The $2,793,170 in unreserved fund balance in the General Fund easily covers these amounts.
36
I
7
Resource Management - 96,700 - - 96,700
KIB Buildings - 791,210 - - 791,210
Road Maintenance - 434,287 - - 434,287
Fire Districts - 533,740 - - 533,740
Economic Development
Special Debt Capital
General Revenue Service Projects Enterprise
50,000
Fund Funds Funds Funds Funds Total
Estimated Beginning Balance $
2,793,170 $42,683,962 $ 101,090 21,485,820 $ (3,885,731) $ 63,178,311
Revenues
3,926,681
Non Ad Valorem Taxes
$276,450 - - 276,450
Payment in Lieu of Taxes
$814,000 814,000
14
IN 0.m
mom Owl
"N
1 ; 0 1 ,
Rents & Royalties
489,810 - 2,310,390 2,800,200
User Fees
- - 3,746,681 3,746,681
10,122,690
$ 7,761,550 $
40,209,083
Change in Fund Balance $ (554,975)
$ (171,800) $ - $
Federal Revenues
$350,075 - - - 350,075
State Revenues
$1,549,286 118,800 $1,789,310 70,000 - 3,527,396
$ 42,512,162 $ 101,090 $
12,769,480
$ (5,320,710) $
52,300,217
Miscellaneous
$54,200 522,222 - 140,000 113,000 829,422
Total Available Funds $
16,548,221 $47,056,209 $ 3,571,860 $ 22,892,170 $ 2,440,840 $ 92,509,300
Expenditures
Health & Welfare
300,000 765,000 285,802 1,529,850 2,880,652
Assessing
436,364 - - 436,364
Resource Management - 96,700 - - 96,700
KIB Buildings - 791,210 - - 791,210
Road Maintenance - 434,287 - - 434,287
Fire Districts - 533,740 - - 533,740
Economic Development
50,000
-
50,000
Solid Waste -
-
3,926,681
3,926,681
Transfers Out 6,450
1,842,250 -
-
200,000
2,048,700
Total Use of Funds $ 14,310,026
$ 4,544,047 $ 3,470,770 $
10,122,690
$ 7,761,550 $
40,209,083
Change in Fund Balance $ (554,975)
$ (171,800) $ - $
(8,716,340)
$ (1,434,979) $
(10,878,094)
Estimated Funds Available 6/30/08 $ 2,238,195
$ 42,512,162 $ 101,090 $
12,769,480
$ (5,320,710) $
52,300,217
37
C
38 '
'
Three Year Budget Overview
Gereral Fund
Special Revenue Funds
Debt Service Funds
FY06
FY07
FY08
FY06
FY07
FY08
FY06 FY07 FY06
Actual
Estimated
Budgeted
Actual
Estimated
Budgeted
Actual Estimated Budgeted
,
REVENUES
Property Taxes
$8,897,591
$8,435,291
$8,773,010 ::
$ 763,860
$ 848,643
$ 868,165 ::
$ $ $
Bad Tax
Non Ad Valorem Taxes
-
$189,179
-
$251,263
- ::
$276,450 ::::
47,645
-
68467
-
50,000
-
'
Payment in Lieu of Taxes
$817,304
$820,778
$814,000
Severance Taxes
$1,186,907
$1,316,689
$1,270,530::::
Penalties& Interest on Taxes
$164,978
$214,773
$175,000 ::
-
-
-
Rents & Royalties
-
-
-
513,021
461,165
489,810
User Fees
-
-
-
Land Sales Activltes
184,380
47p87
36,700
Licenses & Permits
$96,132
$83,519
$91,500::
21,000
21,000
21,000
Federal Revenues
$378,770
$350,112
$350,075 ::
-
-
-
State Revenues
$1,005,537
$2,092,548
$1,549286 ::.:
352,804
102,112
118,800 ..
$2,146,406 $1,780,055 $1,789,310
Fines
$450
$833
$1,000 ::
-
-
-''
- -
,
Interest Earrings
$469,913
$399,149
$400,000 ::
1,550,260
2,354,508
2,028,850 ::
40,264 25,751 20,000
Miscellaneous
$61,322
$53,276
$54200 ::
151,957
615,453
522,222 ::
(747) - -
Sale of Fixed Assets
$0
$0
$0 :::
-
-
-
-
Sale of Bonds
'
TRANSFERSIN
$0
$0
$0 ::
157,027
198,188
236,700 ::
1,480,155 1,645,143 1,661,460
TOTAL SOURCE OF FUNDS
$ 13,268,083
$14,018,230
$ 13,755,051 ::
$ 3,741,954
$ 4,717,023
$ 4,372,247 ::
$ 3,666,078 $ 3,450,949 $ 3,470,770
,
EXPENDITURES
General Government
$2,382,558
$2,177,142
$2,750215 ::::
$
$
$
$ - $ - $
Education
9,128,291
9,082,990
9,662,622 ::
$2,640,651 2,670,280 $2,699,150
Health & Welfare
282,884
289,503
300,000 :::
$758,706 759,539 771,620
,
Assessing
354,597
386,232
436,364 ::
- -
Community Development
572,056
546,939
832,810 ::
-
Child Care Assistance
-
-
77,225
83,631
77,000
Resource Management
30,333
28,716
96,700
KIB Buildings
572,363
654448
791,210
Coastal Management
3,120
25,488
24,000
Road Maintenance
345,175
524,918
434,287
Fire Districts
537,275
1,072,831
533,740
Public Satiety
169,928
149,440
141,565 :;::
8,859
7,994
12,850 :.:.
Culture and Recreation
158,223
158,161
180,000 ::
61,554
64,130
69,460
Economic Development
-
45,000
58,225
50,000
Solid Waste
Capital Outlay
-
-
-
-
'
Other
75,127
74,613
594,750
TRANSFERES OUT
6,450
463,622
6,450::
717,035
1,089,400
1,842,250:
TOTAL USE OF FUNDS
$13,054,987
$13254,029
$14,310,026 :::
$2,473,066
$3,684,794
$4,526,247 ::::
$3,399 357 $3 429,819 $3,470,770
,
C
38 '
1
39
Capital Projects Funds
Enterprise Funds
TOTAL
FY06 FY07 FY08
FY06
FY07
FY08
FY06
FY07
FY08
'
Actual Estimated Budgeted
Actual
Estimated
Budgeted
Actual
Estimated
Budgeted
$ $ $
$
$
$
$ 9,661,451
$ 9283,934
$ 9,641,175 Property Taxes
47,645
68,867
50,000 Bed Tax
'
189,179
251,263
276,450 Non Ad Valorem Taxes
817,304
820,778
814,000 Payment in Lieu of Taxes
1,186,907
1,316,689
1270,530 Severance Taxes
164,978
214,773
175 000 Penalties &Interest on Tapes
2,292,401
2292,401
2,086,800 ;
; 2,805,422
2,753,566
2,576,610 Rents& Fbyalties
3,162,880
$3,790,117
3,724,610 ::
3,162,880
3,790,117
3,724,610 User Fees
184,380
47,087
36,700 Land Sales Activites
117,132
104,519
112,500 Licenses & Permits
'
- 67,172
239,140 90,969 3,673,037
378,770
3,743,887
417,284
4,065,684
350,075 Federal Revenues
7,130,433 State Revenues
450
833
1,000 Fines
707,743 941,831 300,000 ::
35,096
174,830
60,000 :;:;
2,803,276
3,896,069
2,808,850 Interest Earnings
10,750 - -
42,767
66,413
103913 ::
266,049
735,142
680,335 Wisceilaneous
-
- Sale of Fixed Assets
_
_
_
_
_
Sale of Bonds
114000 783,522 700,000 ::
66,500
1,751,182
2,693,353
2598,160 TRANSFERS IN
'
$ 1,071,633 $ 1,883,494 $ 4,673,037::
$ 5,533,144
$ 6,390,261
$ 5,975,323 ::::
$ 27,280,892
$ 30,459,957
$ 32246,428 TOTAL SOURCE OF FUNDS
EXPENDITURES
'
$ $ $
$
$
$
$ 2,382568
11,768,942
$ 2,177,142
11,753,270
$ 2,750,215 General Government
12,361,772 Education
3,343,386
$1,679,270
1,402280 ;:;:
4,384,976
2,728,312
2,473,900 Health &Welfare
354,597
386,232
436,364 Assessing
572,056
546,939
832,810 Community Development
77,225
83,631
77,000 Child Care Assistance
30,333
28,716
96,700 Resource Management
572,363
654,848
791,210 KIB Buildings
3,120
25,488
24,000 Coastal Management
345,175
524,918
434,287 Road Maintenance
537,275
1,072,831
533,740 Fire Districts
178,787
157,434
154,415 Public Safety
219,777
222,291
249,460 Culture and Recreation
1,831,863
$1,752,019
2,051,759:
;: 1,876,863
1,810,244
2,101,759 Economic Development
3,355,388
$3,349,587
3,759523 ::.
3,355,368
3,349,587
3,759,523 Solid Waste
'
782,757 1,964,201 10,122,690 :::
782,757
1,964,201
10,122,690 Capital Outlay
75,127
74,613
594,750 Other
36593 :;
; 723,485
1,553,022
1,884,293 TRANSFERES OUT
'
$782,757 $1,964,201 $10,122,690:
$8,530,617
$6,780,876
$7,249,155 :;:
$28 ,240,784
$29,113,719
$39,678,888 TOTAL USE OF FUNDS
39
Kodak Island Borouah 2007 -2008 Mill Rates I
ServiaeArea %.1
Fire Protection Area No.1
'Properties with m road service 10.50 150 1200 '
Mission Lake Tide Gate Area ,
"Properties with no road service 10.50 1.50 1.00 1300
Trinity Islands Street Lighting
rA
Fire Protection Area No.1
1 3'PF 2'« b"$ �s'' s, `*°
.� �f`V
Street Street Tide
Wbmens Bay Rd & A re Service Area
Borough 01yof
Fbad Road Read Road Fire Fire Fire Light Light Gate
'Properties with no road service 10.50
1.25
11.75
Fund Kodak
Find Fund Fund Fund Fund Fund Fund Fund Fund Fund Trial
'
Tax Code Area(TCA) 100
240 242 244 246 250 252 254 260 261 252
40
Oily of Kndak
Wbodand Acres Street Lighting
Fire Protection Area No.1
SeniaeArea %.1
'
MA
19 Airport Fire Proledion Area
'
y
Bayview Road Service Area
'
Fire Protection Area No.1
E;" ✓ .x « {. M�AS <;ti.a ^ .�,�� , ss�" , #'. .. .��,'� i;s�� �..�#;� #. �.`rh: 3'�� « °„T ,..` "'f% : 3 s t 'Z4 � ,,.M i;��l�.Yi « ^:
'
Entire Borough
(exdudng special assessment areas)
2 -?�� Y ' �. ..�v ]����{
; 'j �u°.'��£%'4*`�q' 1`Yy4'$'�)fM?,M. �4
. �,•^.,: H�5 th ,V,h'F'��5,
.t`,$m4 :.. .+,...� 4 f "''. «. ✓:'.
Monashka Bay Road Service Area
Fire Protection Area No.1
"Properties with no road service 1050
150 1200
t
ServiaeArea %.1
Fire Protection Area No.1
'Properties with m road service 10.50 150 1200 '
Mission Lake Tide Gate Area ,
"Properties with no road service 10.50 1.50 1.00 1300
Trinity Islands Street Lighting
rA
Fire Protection Area No.1
1 3'PF 2'« b"$ �s'' s, `*°
.� �f`V
Wbmens Bay Rd & A re Service Area
'Properties with no road service 10.50
1.25
11.75
'
40
Assessed Values - Last Ten Years
900.000,000
eoo.0o0,000
700.000.000
800,000,000
500.000.000
400,000,000
QG 300.000.000
200.000.000
100.000.000
1988 2000 2001 2002 2003 2004 2005
Fiscal Ye
—0—Pe�sonel Props ty +Reel Pmpwty �Totel Anefteee Velue
State Shared Revenues
1,200,000
1,000,000
800,000
600,000
400,000
200,000
2008 2007 2008
1999 2000 2001 2002 2003 2004 2006 2006 2007 2008
State Shared Revenue is determined solely by the State of Alaska, and, as depicted in the graph,
has been quite unpredictable over the last several years.
42
TEN -YEAR ANALYSIS OF TAX RATE AND LEVY
Fiscal Personal Property Real Property Total
Year Assessed Value Assessed Value A ssessed Value
1999
109,304,683
577,551,709
686,856,392
2000
120,878,748
594,870,287
715,749,035
2001
121,849,192
626,906,351
748,755,543
2002
116,117,838
635,934,054
752,051,892
2003
117,456,245
642,995,612
760,451,857
2004
110,941,504
659,695,261
770,636,765
2005
105,481,537
678,427,713
783,909,250
2006
106,206,504
692,709,445
798,915,949
2007
98,373,784
710,862,618
809,236,402
2008
101,240,590
735,207,199
836,447,789
Note: FY2008 is an estimated figure
Tax Rate Per $1,000
Last Ten Years
12.00
10.00
8.00
6.00
4.00
2.00
0.00
Mill
Total
Rate
Tax Lew
9.25
6,353,422
9.25
6,620,679
9.25
6,925,989
9.25
6,956,480
9.25
7,034,180
9.25
7,128,390
10.25
8,035,070
11.00
8,788,075
10.50
8,496,982
10.50
8,782,702
41
1999 2000 2001 2002 2003 2004 2009 2006 2007 2008
GENERAL FUND
C
GENERALFUND
1 Revenue Sources and General Fund Estimates
' The largest source of revenue for the general fund continues to be property taxes at 74 %. Intergovernmental revenue constitutes
nearly 10% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account for 7.9% of
Borough revenue in fiscal year 2008.
1
GENERAL FUND REVENUE SUMMARY
General Fund Revenues
Severance Tax
8.9%
M
vemmental Revenues
13.3%
Interest Earnings
2.8%
Miscellaneous Revenues
0.4%
Use of Fund Balance
3.9%
1 43
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2005 Actual
2006 Actual
2007 Budget
2007 Actual
2008 Budget
Property Tax
$9,174,547
$10,069,052
$9,634,682
$9,722,104
$10,038,460
Severance Tax
1,005,538
1,186,907
1,016,793
1,316,689
1,270,530
Licenses & Permits
107,058
96,132
104,500
83,519
91,500
Intergovernmental Revenues
1,136,352
1,384,307
2,376,905
2,442,660
1,899,361
Interest Earnings
265,392
469,913
400,000
399,149
400,000
Miscellaneous Revenues
42,348
61,772
60,200
54,109
55,200
Use of Fund Balance
0
0
86,282
0
554,975
Total
$11,731,235
$13,268,083
$13,679,362
$14,018,230
$14,310,026
General Fund Revenues
Severance Tax
8.9%
M
vemmental Revenues
13.3%
Interest Earnings
2.8%
Miscellaneous Revenues
0.4%
Use of Fund Balance
3.9%
1 43
�I
�
PROPERTY TAXES I
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010- 29.45.500 gives municipalities the authority to levy
a property tax. The Kodiak Island Borough's tax revenue for fiscal year 2008 is based on the assessed valuation as of January 1,
2007. That value is estimated to be $835,525,537. KIB has set the tax levy for real and personal property at 10.50 mills, which
will generate estimated property tax revenue of $8,773,010 with 88% being from real property and 12% from personal property.
The current delinquency rate is .3 %(three tenths of I%). For budget purposes, the amount of tax generated by one (1) mill is '
$835,525.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the authority to
apply penalties and interest on delinquent property taxes. The KIB levies a penalty of 10% for late payments and interest at the '
rate of 12% per annum on past due amounts. The Borough does not recognize the receivable at the time penalties and interests are
applied to the accounts; it is recognized when the payment is made. Based on past collections, a conservative estimate of revenue
is $175,000.
NON AD VALOREM TAXES '
Motor Vehicle Tax. AS 29.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles on
behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and the year of the vehicle. The
tax is collected along with the biannual registration fee and remitted to the Borough on a monthly basis. This method of collection
was created in anticipation of reducing the delinquency rate for personal property taxes and improves collection of taxes on
vehicles. Based on prior year collections the revenues from this source are budgeted at $250,000.
'
PAYMENT IN LIEU OF TAXES
PILT — Federal. Payments in Lieu of Taxes (PILT) are Federal payments to local governments that help offset losses in
'
property taxes to nontaxable Federal lands within their boundarie4 PILT payments are made annually for tax- exempt Federal
lands administered by the Bureau of Land Management, the National Park Service, the U.S. Fish and Wildlife Service (all agencies
of the Interior Department), the U.S. Forest Service (part of the U.S. Department of Agriculture), and for Federal water projects
and some military installations. Congress appropriates PILT payments each year. The BLM allocates payments according to a
formula in the PILT Act that includes population, receipt - sharing payments, and the amount of Federal land within an affected
borough. The estimated amount for 2008 PILT revenue, $800,000, is based on what was received in fiscal years 2006 and 2007.
'
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within the boundaries of
the Borough. The tax rate is the borough -wide mill levy, which is currently 10.50 mills. The resources that we collect taxes on are
grouped into three categories: 1) fish 2) r ock, sand and grave (mining), and 3) timber ( logging).
Rock, Sand and Gravel Severance Tax. To estimate the value for rock, sand and gravel KIB looked at the construction
industry. The main source of extraction for this category is rock. The rock is sold to construction companies for their building lots
and road construction. Based on the revenues generated in fiscal years 2005 and 2006, the estimated revenue for 2008 is $15,750.
'
Timber Severance Tax. The estimated value for timber is $57,280, based on a projection of revenue received to date in
the current fiscal year. The severance tax on logging has been in a state of decline for several years due to a decreased demand
from Asian markets. It should be noted that in FYI 997 we received $272,000 and the mill rate was only 9.25 mills.
'
Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be available for
harvesting? What countries will be buying our fish? What will the price per pound be? What will the environmental issues be?
Does the market prefer wild fish to farmed fish? Many of these variables are very difficult to predict and with these issues in
mind, the Borough is budgeting fish tax for 2008 at $1,197,500.
Overall the 2008 severance tax is estimated to be $1,270,530. For budget purposes, the amount of tax generated by one
(1) mill is $127,000.
' 1,400,000
1,200.000
' 1,000,000
I 800.000
I 600.000
400,000
200,000
Severance Taxes
Fish Wining ■Timber
LICENSES AND PERMITS
Licenses and permits are revenues associated with the building industry. The largest portion of revenue in this category is
i building permits, which can be attributed to the low interest rates on home mortgages in rural areas throughout the State of Alaska.
According to the Community Development Department, it looks as though the building sector is going to be down slightly in
FY2008, so these revenues are budgeted at slightly less than past year's averages at $70,000 for fiscal year 2008. The total
budgeted amount for licenses and permits is $91,500.
' INTERGOVERNMENTAL REVENUES
Federal Shared Revenues
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose jurisdiction
includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive is based on a percentage
' of the fair market value of lands that the FWS has acquired, the number of acres they hold, and a percentage of net receipts the
FWS collected in their previous fiscal year. This payment is a form of payment in lieu of taxes but the land owned by the FWS is
not the same land owned by Fish and Wildlife that generates a portion of the PILXT — Federal payment. The difference is that the
' land under the National Wildlife Refuge revenue was previously owned by private individuals and waslaxable. The FWS
purchased the land to add to the Wildlife Refuge that they manage on Kodiak Island.
The revenue from this source has fluctuated between $335,000 and $394,000 over the past four years; as such, we are
budgeting $350,000 for FY08.
State Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for FY2007, which
was essentially revenue sharing. The Borough received $1,039,873. Based on State legislation we are budgeting $571,286 for
FY2008.
1 45
0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses. A portion of
the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the fisheries business tax (AS
43.75) and it levies the tax on businesses and persons who process or export fisheries resources from Alaska. The tax is based on
the value paid to commercial fishers. The rate of the tax is based on the processing activity of the business. The processing
activity is classified as either "established" or "developing" by the Alaska Department of Fish and Game. The rates are as follows:
Established
Floating 5%
Salmon Cannery 4.5%
Shore -based 3%
Developing
Floating 3%
Shore -based 1%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the following year.
From the taxes collected, the Department of Revenue distributes the taxes based on locale of the business. Municipalities will
receive 50% of the tax collected from businesses within their jurisdiction. If the tax is collected within a city as well as a borough,
the payment will be split equally between the borough and the city. For those businesses that operate outside a municipality or
organized borough 50% of those funds collected are shared through an allocation program administered by the Alaska Department
of Community and Economic Development.
1
The other fishery tax is the fishery resource landing tax (AS43.77), which is levied on processed fishery resources first
landed in Alaska. The tax is based on the unprocessed value of the resource. This value is determined by multiplying a statewide '
average price per pound (based on Alaska Department of Fish and Game data) by the unprocessed weight. This tax is primarily
collected from factory trawlers and floating processors which process fishery resources outside of the state's 3 -mile limit and bring
their products to Alaska for transshipment.
This tax is also based on a calendar year and is to be filed by March 31. The rate is based on classification. The Alaska '
Department of Fish and Game determines whether the resource is "established "' or "developing ". The rates are as follows:
established 3 %, and developing 1 %. The tax collected in this category is distributed in the same manner as the fisheries business
tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish there are many factors. Not only do we
need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, environmental and
market issues, we do not know all of the businesses filing with the State, we also do not know the statistics of the tax collected
outside the municipalities and unorganized boroughs. For budgeting purposes, we look at the prior year's revenues and the factors
that are known and budget accordingly. This method estimated 2008 fish tax revenue to be $950,000.
M,
' Fish Tax Revenue Sharing
1,500
z3
1,000
�4
i
Z
C500
s F a
-. =.
l �.
0
' 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
' INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establish the guidelines
1 and responsibilities of the Finance Director in investment and treasury management matters. For efficiency, the KIB has
established a central treasury of pooled resources. In fiscal year 2008 the General Fund is expected to have approximately
$7,000,000 held in investments. With an expected return of rate between 4.5% and 5.0 %, we are estimating interest revenue to be
$400,000.
Interest Earnings
600,000
1999
500,000
'
2002
2003
400,000
2005
2006
2007
300,000
'
200,000
'
100,000
0
1999
2000
2001
2002
2003
2004
2005
2006
2007
2006
47
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies, sale of
computer data and passport fees and other miscellaneous revenue. For fiscal year 2008, total miscellaneous revenue is budgeted at
$54,200. Recently the federal government announced that a passport would be required to pass through Canada from the "lower
48" coming or going to Alaska. This should increase our revenue from passports significantly.
48
1
FUND BALANCE
General Fund Balance, It is the goal of the KIB to maintain a General Fund balance of 1 to 2 million dollars. The
' following charts show the Fund Balance for the last ten years and the changes that took place.
General Fund Balance
Last Ten Years with FY2008 Projected
3,500,000
' 3,000,000 2.838.837
2,793,170
' 2,500
2,238,195
2,109,495 2,026,112
2,000,000 1,804,110 1,813,011
' 1,500,000 1.419,678
1,142,515
' 1,000,000 783,459
500,000
' 0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
' We estimate a fund balance of $2,793,170 for the fiscal year ending June 30, 2007. For fiscal year 2008 we are anticipating using
$554,975 of fund balance, leaving an ending balance of $2,238,195.
' CHANGES IN GENERAL FUND BALANCE
LAST TEN YEARS
2,000,000
' 1,500,000 1,419,159
1,000,000
767,058
500,000 359,056 305.385
277,163 213.101
0
' - 5001000 (296,484)
(554,975)
' - 1,000,000 (785,746)
(1,034,727)
- 1,500,000
' 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
49
GENERAL FUND REVENUE
Property Tax
Real Property
Personal Property
TOTAL PROPERTY TAXES
Non Ad Valorem Taxes
Boat Tax - over 5 tons
Motor Vehicle Tax
TOTAL NON AD VALOREM TAXES
Payment in Lieu of Taxes
PILT - Federal
PILT - Kodiak Island Housing
TOTAL PAYMENT IN LIEU OF TAXES
Severance Taxes
Fish
Mining
Logging
TOTAL SEVERANCE TAXES
Penalties and Interest Tax
Penalties and Interest
TOTAL PENALTIES & INTEREST TAX
Licenses and Permits
Building Permits
Subdivision
Conditional Use Permit
Zoning Compliance
Exception
Variance Fee
Zoning Change Fee
Electric Permit
Plumbing Permit
Planning & Zoning (P&Z) Review Fee
Dog License
TOTAL LICENSES AND PERMITS
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
National Forest Fund
TOTAL FEDERAL SHARED REVENUE
F.Y. 2005 F.Y. 2006
ACTUAL ACTUAL
F.Y. 2007 F.Y. 2007 F.Y. 2008 I
BUDGET ACTUAL BUDGET
$6,962,534
$7,790,275
$7,464,057
$7,445,150
$7,712,540
995,953
1,107,316
974,925
990,141
1,060,470
$7,958,487
$8,897,591
$8,438,982
$8,435,291
$8,773,010
$6,575
$7,547
$26,700
$26,217
$26,450
203,603
181,632
250,000
225,046
250,000
$210,178
$189,179
$276,700
$251,263
$276,450
$789,053
$803,246
$750,000
$800,081
$800,000
12,217
14,058
15,000
20,697
14,000
$801,270
$817,304
$765,000
$820,778
$814,000
$980,109
$1,108,742
$949,960
$1,285,298
$1,197,500
8,416
15,425
9,555
11,401
15,750
17,013
62,740
57,278
19,990
57,280
$1,005,538
$1,186,907
$1,016,793
$1,316,689
$1,270,530
$204,612
$164,978
$154,000
$214,773
$175,000
$204,612
$164,978
$154,000
$214,773
$175,000
$77,597
$69,670
$80,000
$58,631
$70,000
4,500
6,525
7,000
4,600
6,000
2,575
0
2,000
0
0
4,500
7,390
4,000
7,715
4,500
0
0
500
0
0
1,500
850
500
1,500
1,000
250
1,500
500
1,850
1,000
6,529
4,178
5,000
3,786
4,000
3,742
3,453
3,000
2,455
3,000
75
150
500
300
500
5,790
2,416
1,500
2,682
1,500
$107,058
$96,132
$104,500
$83,519
$91,500
$335,788 $378,700 $350,000
69 70 75
$335,857 $378,770 $350,075
$350,041 $350,000
71 75
$350,112 $350,075
50
' State Shared Revenues
' State Revenue Sharing
Temporary Fiscal Relief
Raw Fish Tax
Raw Fish Tax - Off Shore
Telephone and Electric
TOTAL STATE SHARED REVENUES
TOTAL INTERGOVERNMENTAL
Fines
Animal Contra
Zoning Violations
TOTAL FINES
' Ir"rest
Interest Earrings
Change in market value
' TOTAL INTEREST
Miscellaneous - Classified
Jury Duty
Sale of Copies
Sale of Maps
Sale of Computer Data
Fee - Dishonored Checks
Other
Passport Fees
TOTAL MISC. CLASSIFIED
Use of Furl Balance
Operating Transfers In
Land Sale
Building and Grounds
Hospital
Capital Projects
' TOTAL OPERATING TRANSFERS IN
Sale of Fixed Assets
' Sale of General Fixed Assets
TOTAL SALE OF FIXED ASSETS
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$1,039,870
$1,039,873
$571,286
0
113,667
0
0
0
717,066
802,313
958,960
958,965
950,000
56,224
62,877
2,000
66,235
2,000
27,205
26,680
26,000
27,475
26,000
$800,495
$1,005,537
$2,026,830
$2,092,548
$1,549,286
$1,136,352
$1,384,307
$2,376,905
$2,442,660
$1,899,361
$0
$450
$500
$833
$500
500
0
500
0
500
$500
$450
$1,000
$833
$1,000
$137,907
$255,540
$400,000
$335,069
$400,000
127,485
214,373
0
64,080
0
$265,392
$469,913
$400,000
$399,149
$400,000
$5
$98
$100
$225
$100
15,921
13,465
15,000
15,490
15,000
1,123
995
2,000
582
2,000
1,350
1,100
2,000
600
2,000
25
50
100
130
100
5,784
25,556
15,000
18,757
10,000
17,640
20,058
25,000
17,492
25,000
$41,848
$61,322
$59,200
$53,276
$54,200
$0
$0
$86,282
$0
$554,975
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN $11 1, 5 $14,018,230
1 51
I�
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT I
GENERAL FUND EXPENDITURES BY DEPARTMENT I
TOTAL EXPENDITURES $12,027,713 $13,054,987 $13,679,362 $13,254,029 $14,310,026 1
t
11
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
EXPENDITURES
'
Dept. 100 Borough Assembly
$126,388
$139,053
$161,790
$135,229
$180,910
Dept. 105 Borough Manager
355,017
252,119
189,081
184,246
373,985
Dept. 110 Borough Clerk
304,257
354,796
365,490
373,230
398,510
'
Dept. 115 Borough Attorney
112,510
74,638
130,000
128,086
130,000
Dept. 120 Finance Department
556,616
602,111
667,023
655,625
699,788
Dept. 125 Mgmt Information Services
381,038
423,749
475,838
338,682
531,420
Dept. 130 Assessing
246,884
354,597
399,150
386,232
436,364
,
Dept. 135 Engineering/Facilities
76,195
108,214
152,102
108,435
111,432
Dept. 140 Community Development
443,878
497,038
613,420
474,123
757,810
Dept. 142 Building Inspection
139,832
163,829
132,640
141,556
132,765
'
Dept. 160 Economic Development
87,321
75,018
70,000
72,816
75,000
Dept. 165 General Administration
327,569
427,878
297,370
253,609
324,170
Dept. 175 Emergency Preparedness
5,428
6,099
8,800
7,884
8
Dept. 180 Education Support
8,483,132
9,128,291
9,082,990
9,082,990
9,662,622
'
Dept. 185 Health and Sanitation
254,313
282,884
302,260
289,503
227,620
Dept. 186 Animal Control
Dept. 190 Culture and Recreation
0
127,335
0
158,223
0
167,786
0
158,161
72,380
87,000
'
Dept. 191 Kodiak College
0
0
0
0
93,000
Dept. 195 Transfers
0
6,450
463,622
463,622
6,450
TOTAL EXPENDITURES $12,027,713 $13,054,987 $13,679,362 $13,254,029 $14,310,026 1
t
11
1
1
General Fund Expenditures by Function
Public Safety
1%
nd Racmation
1%
raith and Welfare
2%
kasaaainy
3%
FinnoelARS
9%
mmunity Development
e%
' Education
support is an area that has been experiencing steady growth in the General Fund budget and currently
accounts for 67%
of the expenditures projected for FY 2008. Education support has grown from nearly $5.7
million in fiscal year
1998 to a
budgeted $9.6 million in fiscal year 2008, an 87% increase over ten years.
'
GENERAL FUND EXPENDITURES BY FUNCTION
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2005 Actual
2006 Actual
2007 Budget
2007 Actual
2008 Budget
General Government
$1,301,936
$1,356,698
$1,295,833
$1,182,835
$1,519,007
Public Safety
145,260
169,928
141,440
149,440
141,565
Education
8,483,132
9,128,291
9,082,990
9,082,990
9,662,622
Culture and Recreation
127,335
158,223
167,786
158,161
180,000
Health and Welfare
254,313
282,884
302,260
289,503
300,000
'
Assessing
246,884
354,597
399,150
386,232
436,364
Finance/MS
937,654
1,025,860
1,142,861
994,307
1,231,208
Community Development
531,199
572,056
683,420
546,939
832,810
'
Transfers Out
0
6,450
463,622
463,622
6,450
Total
$12,027,713
$13,054,987
$13,679,362
$13,254,029
$14,310,026
I�
�I
1 53
C Ie rk
PROGRAM BUDGET SUMMARY
BOROUGH ASSEMBLY
Program Description
The Kodiak Island Borough Mayor and Assembly are elected by the registered voters of the Kodiak Island Borough to
establish policy for the Borough by the Assembly/Manager form of government under which the Borough operates.
Goal
To protect and improve the quality of life for Borough citizens by determining policy statements that reflect the values,
needs, and desires of all Borough residents; and to maximize the delivery of services at the least possible cost.
Objectives for 2007 -2008
0 Ensure funding levels that reflect the priorities of Borough citizens.
• Improve efficiency of local government through policy decisions.
Ensure Borough elections are conducted according to all local, state, and federal statutes.
• Provide for quality education K -12 and promote education for all citizens.
Significant Budget Changes
No significant budget changes.
54
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BOROUGHASSBV BLY
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
EXPENDITURES
PROJECTED
Regular Assembly Meetings
18
18
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
10
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$21, 300
$21,600
$21,600
$21,400
$31,200
Fringe Benefits
2,791
3,302
5,190
3,756
6,710
Political Lobbyist
62 ,000
64,250
62,000
64,750
70,000
Support Goods & Services
40,297
49,901
73,000
45,323
73,000
TOTAL
$126,388
$139,053
$161,790
$135,229
$180,910
PERFORMANCE INDICATORS
55
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Regular Assembly Meetings
18
18
18
18
Special Meetings
10
10
10
10
Joint Work Sessions
2
2
2
2
Work Sessions
27
27
27
27
SWAMC Conference Attendees
3
5
5
3
AML Conferenoe Attendees
6
8
8
7
Order
18
18
18
18
Resolutions
30
30
30
35
Contracts
51
51
51
55
Other Action Items
124
125
125
130
55
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Assembly of the Kodiak Island Borough appoints the Manager. The manager provides administrative guidance to
KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough.
Goal
Assist the Assembly with policy implementation and administer quality, cost - effective services to the citizens of the
Kodiak Island Borough.
Objectives for 2007 -2008
• Implement all of the duties defined in Kodiak Island Borough Code 2.20.030.
• Implement, within the constraints of time, limited staff, and available funds, the Assembly strategic plan.
• Monitor the effectiveness of all Borough operations, and exercise custodianship of Borough property.
• Provide the Assembly with administrative support necessary to develop and implement Assembly strategic
policy.
a Execute the annual budget and capital improvement program.
Significant Budget Changes
A Grant Writer /Special Projects Assistant position is being added to this department.
56
r
'
MANAGER'S OFFICE
r Personnel
Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
$239,325
50,771
58,412
29,392
0
$155,788
65,264
0
51,067
0
F.Y. 2007
BUDGET
$161,600
75,433
0
39,220
0
F.Y. 2007
ACTUAL
$166,165
73,521
0
31,732
0
F.Y. 2008
BUDGET
$225,770
123,720
0
44,495
0
' Allocated to other funds (22,883) (20,000) (87,172) (87,172) (20,000)
TOTAL $355,017 $252,119 $189,081 $184,246 $373,985
' PERSONNEL
Number of Employees
Position: F.Y. 2005 F.Y. 2006 F.Y. 2007
' Borough Manager
Grant Writer /Special Projects Support
HR Officer /Executive Assistant
' Administrative Assistant
TOTAL
1
1
1
1
i
1
1
1
EXPENDITURES
F.Y. 2005 F.Y. 2006
ACTUAL ACTUAL
1 1
0 0
0 0
1 1
57
E
1
0
0
1
I
F.Y. 2008
1
1
1
0
3
1
PROGRAM BUDGET SUMMARY
CLERK'S OFFICE
Program Description
The Borough clerk's office is responsible for administrative support to the Mayor and Assembly; conduction of elections,
records management program, and providing public information.
Goal
To provide efficient administrative support to the governing body; administer Borough elections according to local, state,
and federal statutes; provide policy guidance, direction, and assistance to the Mayor and Assembly members; provide a
uniform method for the management, preservation, retention, and disposal of Borough records in order to increase
administrative efficiency, organize paper flow, and reduce administrative costs.
Objectives for 2007 -2008
• Perform all duties required by State Statutes and the KIB Code of Ordinances including, but not limited to,
attesting all deeds, contracts, and appropriate documents that require the Borough seal.
• Administer all Borough elections including regular, special, and service area elections; ensure that elections are
accountable and certifiable and that all election workers are trained on election laws governing elections.
• Coordinate all Borough Assembly meetings and provide complete and accurate records of proceedings for all
regular and special meetings.
• Ensure that ordinances, resolutions, and other actions of the Assembly are correct and reflect the intent of the
governing body; codify all adopted ordinances, and process and issue supplements to all subscribers of the
Borough Code; review and recommend changes to the Borough Code.
• Serve as a conduit between the Mayor, Assembly, administration, and public providing information on policies
adopted by the Assembly to keep all concerned accurately informed.
• Coordinate and process all appeals to the Assembly Board of Adjustment.
• Prepare Borough news page weekly for publication, ensuring that the public is kept aware of actions before the
governing body and other Borough commissions and departments while meeting all requirements of public
notice by law.
• Provide an Assembly approved records retention schedule; provide safe and efficient storage and retrieval of
inactive, historical and vital records; provide an efficient, effective records system through state -of -the -art
methods and technologies; provide uniform written procedures for file maintenance, transfer of inactive records,
disposition of records, and microfilming services; provide long -range records management planning.
• Provide passport services to the public.
Significant Budget Changes
No significant budget changes
58
1
Fi
PERFORMANCE INDICATORS
' F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL ESTIMATED PROJECTED
Ordinances 14 18 15 18
Resolutions 28 30 31 35
Mnutes (pages) 119 114 120 120
Regular Assernbly Meetings 17 20 18 18
Special Meetings 12 10 11 10
Joint Work Sessions
2
2
2
2
2
Work Sessions
CLERICS OFFICE
27
27
27
327
Other (Meetings Attended
1
1
1
EXPENDITURES
Plats Filed
28
'
20
25
'
Plats addedlarchived
18
32
32
30
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
7
ACTUAL
ACTUAL
BUDGET
ACTl1AL
BUDGET
Personnel Services
$161,328
$191,776
$160,430
$159,740
$169,380
'
Fringe Benefits
57 ,388
72,834
98,730
98,570
116,800
Support Goods & Services
85,541
90,186
106,330
114,920
112,330
'
TOTAL
$304, 257
$ 354,796
$365,490
$373,230
$398,510
PERSONNEL
Number of Employees
Plosition:
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
Borough Clerk
1.00
1.00
1.00
1.00
'
Borough Deputy Clerk
1.00
1.00
1.00
1.00
Assistant Clerk
1.00
1.00
1.00
1.00
TOTAL
3.00
3.00
3.00
3.00
PERFORMANCE INDICATORS
' F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL ESTIMATED PROJECTED
Ordinances 14 18 15 18
Resolutions 28 30 31 35
Mnutes (pages) 119 114 120 120
Regular Assernbly Meetings 17 20 18 18
Special Meetings 12 10 11 10
' Borough Newspage Publications
Joint Work Sessions
2
2
2
2
2
Work Sessions
28
27
27
27
327
Other (Meetings Attended
1
1
1
2
Plats Filed
28
20
20
25
'
Plats addedlarchived
18
32
32
30
Beverage Licenses Reviewed
7
7
7
7
Geming Licenses Reviewed
5
2
5
5
' Borough Newspage Publications
53
96
53
95
Elections
2
1
1
1
Absentee Voters - rrxnidpal
327
327
250
326
1 59
Registered Voters - municipal
9,671
9,671
10,034
9,417
'
Code Supplements
4
4
2
4
Archival Records Destroyed (cubic feet)
101
71
300
100
Archival Records Added (cubic feet)
Notary
96
96
77
46
99
68
99
50
Passports filed
439
597
440
595
1 59
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
S
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the Manager and all departments of
,
the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or against the Borough in state or
federal courts.
Goal
,
To protect the Borough from financial loss, from actual or potential legal action; to ensure that all Borough operations are
conducted in accordance with the law so that legal liabilities do not arise; and to provide legal advice support to elected
'
officials and staff members.
1
Objectives for 2007 -2008
'
• Defend lawsuits brought against the Borough.
• Provide legal advice and counsel, and answer legal questions raised by the Mayor, Assembly and the Manager.
• Assist departments in resolving legal problems as they arise before they create serious difficulty.
,
Significant Budget Changes
No budget
,
significant changes
60
'
1
I LEGAL SERVICES
L
1
fi
t
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Legal Fees $105,944
$69,408
$120,000
$122,270
$120,000
Support Goods & Services 6,566
5,230
10,000
5,816
10,000
TOTAL $112,510
$74,638
$130,000
$128,086
$130,000
1 61
1
PROGRAM BUDGET SUMMARY
,
FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The department's
'
main function is to properly budget, account for, and report promptly and correctly on all revenues and expenditures of the Kodiak
Island Borough and its subsidiary and /or affiliated governmental entities. All budgeting, accounting, and reporting efforts are to
be annually updated to include all new pronouncements by our promulgating policy bodies including GASB, AICPA, etc. The
finance department also includes the borough's Management Information Services department, exhibited on the following pages.
'
Our other functions include cash management, collections on all receivables including taxes, issuance and refinancing of
debt instruments (bond sales), risk management, and other related functions.
,
Goal
To provide all Borough departments and citizens with accurate and timely financial records; to provide reliable and
,
competent accounting services to all Borough departments; to provide for high returns on investments while minimizing
risk and maintaining needed liquidity; and to assure that Borough accounts receivable and payable are settled in a timely
fashion.
'
Objectives for 2007 -2008
• To the Certificate of Achievement Award for Financial Reporting.
maintain
• To maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association (GFOA).
• To distribute the Short Report (monthly financial statements) within fifteen working days of the end of the
month.
• To distribute the Comprehensive Annual Financial Report (CAFR) by November 30.
• To continue our high rate of tax collections and all other receivables.
Significant Budget Changes
No significant budget changes
'
Previous Year's Accomplishments
❖ The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2007 budget. We
also received the award in fiscal years 1990 through 2006.
❖ Upon submittal of our fiscal year 2006 annual report, we received GFOA's Certificate of Achievement Award. We also
received Certificate of Achievement awards for fiscal years 1988 through 2005 and are hoping to receive one for our
fiscal year 2007 report.
❖ We have maintained our high rate of tax collections. As of June 2007, 99% of fiscal year 2005 and 98.5% of fiscal year
2006 taxes have been collected.
'
1
FI NANCE
1
n
PERSONNEL
Number of Employees
Position:
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2007
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$ 363, 564
$ 380,966
$409,500
$412,835
$410,120
Fringe Benefits
131,055
165,856
206,843
200,375
229,298
Support Goods & Services
84,997
78,289
95,680
95,695
98,180
Capital Outlay
0
0
0
0
0
Allocated to other finds
(23,000)
(23,000) (45,000)
(53,280)
(37,810)
TOTAL
$ 556, 616
$ 602 6 111
$667,0
$655,6
$699,788
PERSONNEL
Number of Employees
Position:
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
Finance Drector
1
1
1
1
Art
2
2
2
2
Aocoun ing Technician
2
2
2
2
Clerk/Cashier
1
1
1
1
Secretary III
1
1
1
1
TOTAL
7
7
7
7
PERFORMANCE INDICATORS
1 63
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
ESTIMATED
PRQIECTED
Monttty Financials
10 working days
15 working days
12 working days
10 working days
Annual Report (CAFF�
30Nov
314)ec
30Nov
304*N
Personnel Turnover
1
1
1
0
Total Tax Levy
$8,737,770
$10,265,735
$10,265,735
$10,351,167
Current Tax Collections
$8,563,000
$10,060,420
$10,060,420
$10,247,655
Percent of Current Taxes Collected
98
98
98%
99
Outstanding Delinquent Taxes
$ 369,000
$357,000
$239,000
$200,000
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Number of Residential Garbage Amounts
460
480
480
510
Commercial Garbage Accounts
380
380
380
480
1 63
1
PROGRAM BUDGET SUMMARY
FINANCE/MANAGEMENT INFORMATION SERVICES
Program Description
Provide Information Technology services to the Borough and KIBSD. Areas of responsibility include: developing and
maintaining the management information systems (MIS); evaluating and selecting hardware, software, and applications software;
operating the central distribution data center; controlling data input and output; designing and managing data communications and
telecommunications networks; controlling forms; developing information processing policies and procedures; conducting
feasibility studies of new manual or automated systems; allocating processing costs to user departments; researching potential
systems, methods, or equipment that could improve cost - effectiveness or increase productivity; ensuring the security of all MIS
operations; developing and implementing office automation systems; reporting on the performance of the preceding areas of
responsibility to senior management on a periodic basis; providing for the maintenance of data processing and communication
equipment; and reviewing and approving data processing equipment acquisitions or external services and contracts throughout the
Borough and KIBSD.
Goal
Continue to provide the very best, cost - effective data processing services to the Borough and KIBSD.
Continue to use all standard available resources to ensure user satisfaction while investigating innovations to increase
productivity.
Maximize system availability.
Maintain a high level of customer satisfaction.
Optimize the Borough's management information systems through the use of computer resources where applicable.
Increase productivity through teamwork, sharing information, and pooling resources.
Objectives for 2007 -2008
• Standardize resources and procedures to reduce overall technology costs.
• Provide training on computer systems that will increase the efficiency of the Borough's employees.
• Replace one third of the Borough's PC's (12 PC's).
• Evaluate, purchase and implement new Assessment software for the Borough.
• Continue to build the Borough's GIS database and integrate with new Assessment software.
• Continue to make more information available to the public via the Borough's web site.
• Upgrade all the computers to the latest version of the Microsoft Office Suite.
• Upgrade telephone and voicemail hardware and software to currently supportable platforms.
• Implement new financial reporting system.
• Implement the Borough's help desk tracking system.
Significant Budget Changes
No significant budget changes.
64
1
�I
I
LJ
1
1
1
1
1
1
1
1
1
1
1
i
1
1
1
1
1
1
1
FINANCE/MANAGEMENT INFORMATION SERVICES
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$186,559
$174,381
$196,250
$164,203
$201,900
Fringe Benefits
68,961
63,379
102,378
73,850
120,860
Contracted Services
1,987
0
11,000
11,020
13,000
Support Goods & Services
231,095
209,253
294,860
179,687
275,160
Capital Outlay
0
83,967
10,000
17,153
7,500
Allocated to other funds
(107,564)
(107,231)
(138,650)
(107,231)
(87,000)
TOTAL
$ 381 ,038
$423,749
$475,838
$338682
$531 420
PERSONNEL
Number of Employees
sition:
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
Programmer/Analyst
1.00
1.00
1.00
1.00
Operations Supervisor
1.00
1.00
1.00
1.00
LAN Administrator
1.00
1.00
1.00
1.00
TOTAL
3.00
3.00
3.00
3.00
PERFORMANCE INDICATORS
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Devices
200
200
200
200
Network users supported
3050
3220
3220
3220
Communications Lines
65
65
65
65
Local Area Networks
11
11
11
11
Wide Area Ethernet Connections
9
10
10
10
Network servers
56
57
57
57
AS400 users supported
140
145
145
145
Phone system users supported
800
810
810
800
65
1
PROGRAM BUDGET SUMMARY
ASSESSING
Program Description
The primary function of this department is the annual valuation and assessment of approximately 5,000 real and 2,000 '
personal property accounts at their full and true value. The real property function requires reassessment programs phased
cyclically, the annual appraisal of new construction and additions, and includes the audit, discovery, and compliance program.
This function includes maintaining assessment standards and tax maps, plat and permit processing, ownership records, property
description data, and the accounting control, and other related clerical support. The personal property function is accomplished
through the filing and auditing of tax returns, and related discovery and compliance activities. Other ancillary functions are site -
specific appraisals, the processing and administration of tax exemption programs, land sales and property acquisition support, '
compilation of data in support of the Borough administration and processing of appeals, along with compliance and filing activities
for the severance tax.
Goal '
It is the goal of the Assessing Department to annually produce the most complete, fair and equitable assessment tax roll in
the State of Alaska. Furthermore, it is the goal of this department to process the assessment tax roll efficiently at the '
lowest expense possible.
Objectives for 2007 -2008
• Complete Monashka Bay area assessments. ,
• Integration of Assessing department database with the G.I.S. based CAMA program.
• Integrate the Kb database with the GIS /mapping to enable that system to become operational; or replace with a '
more compatible assessment program.
• Continue phased real property inventory and audit and compliance program to (Dsure that all taxable property is
on the tax roll totnsure fairness and equity.
• Continued technical and appraisal support for a variety of other Borough projects. '
• Purchase and implement new assessing software.
Significant Budget Changes ,
No significant budget changes.
Previous Year's Accomplishments '
❖ Completed another phase of the reappraisal of borough property, focusing on the Monashka Bay area.
❖ Completed many activities that were historically completed by the Resource Manager. '
❖ Technical and appraisal support for a variety of other Borough projects.
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
ASSESSING
$692,572,845
$696,990,000
$710,990,000
105,481,537
106,206,504
106,181,000
94,833,515
EXPENDITURES
$ 803, 171,000
$803,171,000
$805,823,515
$678,427,713
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
($25,504)
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$158,500
$226 ,602
$243,180
$241,915
$263,560
Fringe Benefits
53,111
91,339
126,620
116,284
142,940
Contracted Services
6,364
0
0
0
0
Support Goods & Services
41,909
48,028
42,350
41,033
42,864
Capital Outlay
0
(11,372)
0
0
0
Allocated to Projects
(13,000)
0 (13,000)
(13,000)
(13,000)
TOTAL
$ 246, 884
$ 354,597
$399,150
$386,232
$436,364
PERSONNEL
Number of Employees
Position:
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
Assessor
1
1
1
1
Appraiser
1
1
1
1
Assessment Clerk 1
1
1
1
1
Appraiser Technician
1
1
1
1
TOTAL
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ASSESSED VALUE
Real Property (net after all emmptions)
Personal Property
Total Assessed Value
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
NLAWROF PARCELS
Number of Personal Property Accounts
ASSESSED VALUE PER EMPLOYEE
$ 678, 427,713
$692,572,845
$696,990,000
$710,990,000
105,481,537
106,206,504
106,181,000
94,833,515
$ 783, 909, 250
$ 803, 171,000
$803,171,000
$805,823,515
$678,427,713
$18,564,086
$4,417,155
$14,000,000
$105,481,537
$699,469
($25,504)
($11,347,485)
$783,909,250
$19,263,555
$4,391,651
$2,652,515
6,000
6,200
6,200
6,200
2,000
2,100
2,100
2,000
$ 195, 977, 313 $ 200, 792,750 $200,792,750 $201,455,879
67
PROGRAM BUDGET SUMMARY ,
ENGINEERING AND FACILITIES
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough owned '
grounds and facilities; coordination and administration of capital construction projects and administration of the Borough code
section on the construction of roads in new subdivisions. The department is also responsible for the operation of the KIB landfill
that includes the disposal of garbage, metals, construction debris, and the potential recycling of these materials to prolong the use '
of the existing landfill; the efficient operation of the Kodiak Fisheries Research Facility and other Borough owned buildings.
Goals '
Design, operate and maintain Kodiak Island Borough facilities in a safe healthy and responsible manner with an eye to
attractiveness, creating a positive and energy efficient environment.
Ensure that building lease rates generate sufficient revenue to pay for adequate operational and maintenance expenses.
Identify and seek funding sources to evaluate all Borough facilities to ensure earthquake survivability.
Ensure that all Borough buildings are brought into American Disabilities Act compliance during renovation. '
Objectives for 2007 -2008
• Hire a Maintenance Manager to develop maintenance schedules for all KIB facilities. ,
• Evaluate building systems and controls to determine if cost savings (boilers, HVAC, Lighting, etc) can be achieved.
• Review lease language for Kodiak Fisheries Research Center and Kodiak Island Hospital.
• Work with State of Alaska and Federal Emergency Management Agency (FEMA) to acquire grants that can be used '
to bring Borough facilities up to earthquake standard.
• Identify items necessary to bring Borough facilities into compliance with ADA.
Significant Budget Changes '
No significant budget changes.
n
ENGINEERING AND FACILITIES
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$57,238
$82,649
$86,720
$75,749
$52,840
Fringe Benerds
17,783
29,557
40,750
32,204
29,210
Contracted Services
0
0
25,700
0
25,700
Support Goods & Services
40,992
36,008
48,932
40,482
53,682
Allocated to Projects
(39,818)
(40,000) (50,000)
(40,000)
(50,000)
TOTAL
$76,195
$108,214
$152,102
$108,435
$111,432
PERSONNEL
Number of Employees
Position:
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
Engineering and Facilities Director
1
1
1
1
Project Manager /Inspector
0
1
1
1
Project Assistant
0
1
1
1
Secretary III
1
1
1
1
TOTAL
2
4
4
4
69
PROGRAM BUDGET SUMMARY I
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description '
The Community Development Department is responsible for a wide range of functions including: contract management
(e.g. building inspection, junk removal and animal control); grant writing and administration; research and information services
(e.g. population determinations, economic and social data); land use planning (e.g. staff to the Planning and Zoning Commission,
area and comprehensive plan preparation, permitting, and enforcement); liaison with federal and state governments (e.g. Kodiak
National Wildlife Refuge, Katmai National Park, and federal and State project reviews);and GIS mapping; and drafting services. '
This requires the department to administer a number of Kodiak Island Borough code sections, including: Title 6 Animals; Title 10
Vehicles and Traffic, Title 16 Subdivisions, and Title 17 Zoning. The department also works with other Borough departments,
assisting them in their administration of Title 8 Health and Safety; Title 13 Utilities, Title 15 Buildings and Construction, and Title '
18 Borough Real Property.
Goal
To perform the functions assigned to the department as efficiently and cost effectively as possible; to facilitate community '
based coastal and comprehensive planning; to implement land use policies and regulations established by the Assembly;
to provide accurate and factual data to a wide range of individuals and groups in order to promote well - informed decision '
making.
Objectives for 2007 -2008
implement the ArcGIS
'
• In cooperation with Assessing, MIS and other borough departments, continue to system with
the goal of making parcel based information available to the public through an online webpage.
• Continue to provide borough residents and decision makers with timely and quality information and through the
Borough website.
'
• Continue implementation of the KIB Zoning Enforcement Policies and Procedures, as approved by the KIB
Assembly, to correct zoning violations, including the use of legal action when necessary.
• Re- initiate work on a Kodiak Island Road System Recreation Plan (KIRSR) as a follow -on step down plan to the new
'
KIB Comprehensive Plan.
• Begin work on a new annex to the Kodiak Area Emergency Operations Plan to address community response to a
global influenza pandemic.
• Continue to work with local interests to provide a junk vehicle removal program that meets the needs of the road
'
system community.
• Continue to investigate and plan for new sources of gravel on the road system to provide for the community's
construction and paving needs.
'
Significant Budget Changes I
There is a $5,000 request for temporary help to assist staff in a substantial records review prior to scanning much of the
department's property files in order to make them available on -line, both within the organization and to the public at large via the I
Borough web site.
An increase in overtime is also requested due to the need for clerical support at all meetings supported by this department
as additional committees have been established.
Previous Year's Accomplishments
❖ Continued work on the Womens Bay area plan update with the completion of a public hearing draft plan.
❖ Worked collaboratively with outside consultants to initiate a borough -wide comprehensive plan update.
70 1
COMMUNITY DEVELOPMENT
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services $ 275, 924
$ 313,032
$326,750
$246,124
$371,930
Fringe Benefits 83,069
124,367
157,160
113,017
196,270
Professional Services 29,268
0
60,000
51,277
110,000
Support Goods & Services 56,117
60,139
71,910
64,205
83,310
Capital Outlay (500)
0
0
0
0
Allocated to Projects 0
(500)
(2,400)
(500)
(3,700)
TOTAL $ 443, 878
$ 497,038
$613,420
$474,123
$757,810
PERSONNEL
Number of Employees
Position:
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
Community Development Director
1
1
1
1
Associate Planner/L.R Planning
1
1
1
1
Associate Rarrw/Enforoement
1
1
1
1
DraftsmanlTecFnician
1
1
1
1
Secretary III
1
1
1
1
TOTAL
5
5
5
5
PERFORMANCE INDICATORS
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Zoning Compliance Permits Issued
187
243
212
210
Planning & Zoning Commission Public Hearings
52
19
47
47
Zoning Molations-Complaints Responded To
25
11
18
20
Federal & State Project Reviews
30
30
60
60
Junk Cars Removed by the Junk Removal Program
125
32
58
75
Other Junk Removed by the Junk Removal Program
8 tons
7 tons
6 tons
4 tons
71
The Kodiak Island Borough building inspection program ensures compliance with adopted building codes and related '
zoning codes. The Borough contracts with the City of Kodiak for administration of the Borough's building inspection program.
Inspections performed on residential and commercial building construction include structural, mechanical, electrical, and plumbing
inspections. Plan reviews for construction projects are conducted by the City of Kodiak building inspection staff or City of '
Kodiak's professional plan review service before a building permit is issued. Building height, setbacks, and parking requirements
are some of the zoning requirements checked in the field by the building inspection staff.
Goal ,
To ensure that every new construction project in the Kodiak Island Borough complies with applicable, adopted building
codes, and to ensure that unsafe structures are abated. '
Objectives for 2007 -2008
• To continue to serve the public in a timely manner. '
• To increase inspection proficiency through training, reference materials, field inspections, and contact with the
International Code Council.
• To complete commercial plan reviews and permit issuance within 30 days, and to complete residential plan
reviews and permit issuance within 7days of submittal.
• To provide information to elected and appointed officials, and the public, about the most current editions of the
building, mechanical, electrical, and plumbing codes. '
• To maintain continuity with the State of Alaska adopted codes.
• To maintain delegated plan review responsibility from the State of Alaska, Department of Public Safety,
Division of Fire Prevention.
• To maintain AHFC building inspection program approval.
• To maintain and improve the ISO (Insurance Service Office) inspection program rating of 3.
Significant Budget Changes ,
No significant budget changes.
(bb
PROGRAM BUDGET SUMMARY
'
BUILDING INSPECTION
Program Description
The Kodiak Island Borough building inspection program ensures compliance with adopted building codes and related '
zoning codes. The Borough contracts with the City of Kodiak for administration of the Borough's building inspection program.
Inspections performed on residential and commercial building construction include structural, mechanical, electrical, and plumbing
inspections. Plan reviews for construction projects are conducted by the City of Kodiak building inspection staff or City of '
Kodiak's professional plan review service before a building permit is issued. Building height, setbacks, and parking requirements
are some of the zoning requirements checked in the field by the building inspection staff.
Goal ,
To ensure that every new construction project in the Kodiak Island Borough complies with applicable, adopted building
codes, and to ensure that unsafe structures are abated. '
Objectives for 2007 -2008
• To continue to serve the public in a timely manner. '
• To increase inspection proficiency through training, reference materials, field inspections, and contact with the
International Code Council.
• To complete commercial plan reviews and permit issuance within 30 days, and to complete residential plan
reviews and permit issuance within 7days of submittal.
• To provide information to elected and appointed officials, and the public, about the most current editions of the
building, mechanical, electrical, and plumbing codes. '
• To maintain continuity with the State of Alaska adopted codes.
• To maintain delegated plan review responsibility from the State of Alaska, Department of Public Safety,
Division of Fire Prevention.
• To maintain AHFC building inspection program approval.
• To maintain and improve the ISO (Insurance Service Office) inspection program rating of 3.
Significant Budget Changes ,
No significant budget changes.
BUILDING INSPECTION
Contracted Servioes
Support Goods & Services
TOTAL
Commercial Building Permits
Residential Budding Permits
Borough Plumbing Permits
Borough E3m" Permits
73
EXPEMM7URES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$132,496
$156,508
$125,000
$133,823
$125,000
7,336
7,321
7,640
7,733
7,765
$139,832
$163,829
$132,640
$141,556
$132,765
PERFORMANCE INDICATORS
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
40
40
42
40
180
180
148
150
80
75
75
50
150
130
130
100
73
V e;,.y- /
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the most
feasible economic development opportunities that will be of benefit to the entire community.
Goal
Economic development encompasses a diverse range of activities, which enable the Assembly to objectively pursue the
most feasible programs designed to benefit the community.
Objectives for 2007 -2008
• Provide an increased opportunity for the Assembly to pursue programs beneficial to the community.
• Promote economic diversification.
• Enhance the economic viability of the community by pursuing activities that may contribute to an increased tax
base, as well as provide for better public amenities and services. This effort is being coordinated with the City of
Kodiak through the Kodiak Chamber of Commerce.
Significant Budget Changes
No significant budget changes.
74
0
I ECONOMIC DEVELOPMENT
1
1
n
1
1
�A k
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services 43 ,263
26,755
22,000
316
22,000
C tubtAons 43 ,000
46,500
43,000
72,500
48,000
Support Goods & Services 1,058
1,763
5,000
0
5,000
TOTAL $87,321
$75,018
$70,000
$72,816
$75,000
1 75
PROGRAM BUDGET SUMMARY '
GENERAL ADMINISTRATION
Program Description '
The function of the General Administration Department is to provide services to the Kodiak Island Borough that cannot '
be directly identified within any specific fund or program.
Goal
General Administration includes a variety of functions that are necessary the overall operations of the Borough.
�'Y P
General Administration provides for the financial audit of the Borough, postage, liability insurance, bad debt expense, and
other miscellaneous costs. ,
Objectives for 2007 -2008
• Maintain the employee of the quarter and employee of the year incentive awards programs. '
• Maintain the service award program (service pins) for employees to promote and reward longevity.
• Maintain the Drug -Free Workplace program, including training, for all employees to comply with federal grant
requirements. '
• Maintain the Blood -borne Pathogens Training program for all employees to comply with Occupational Safety
and Health Administration (OSHA) standards.
• Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood borne Pathogens program. '
• Provide for an annual audit process to comply with federal and state laws.
• Maintain a Risk Management Program and liability insurance on the building, including administration of a
safety program to prevent liability. ,
• Provide continuing education opportunities to department staff in order to increase efficiency and
maintain/increase knowledge of applicable state and federal laws.
Significant Budget Changes
No significant budget changes.
J
76
'
GENERAL ADMINISTRATION
'
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$550
$163
$0
$24
$500
Fringe Benefits
7,588
113,838
0
145
0
Audit Expense
113,182
137,703
96,000
98,132
96,000
' Contracted
Services
0
0
20,000
12,286
30,000
Support Goods & Services
206,249
136,782
156,370
122,780
172,670
Capital Outlay
0
39,392
25,000
20,242
25,000
'
TOTAL
$327
$427,878
$297,370
$253,609
$324,170
�J
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PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
The major function of this program is to implement an emergency warning and communications system in the Kodiak
Island Borough. This program is coordinated with the City of Kodiak and the villages in the region.
Goal
It is the goal of this program to have in place an emergency warning and communications system.
Objectives for 2007 -2008
• Analyze gaps in the existing emergency warning and communications system and determine and implement
what hardware is necessary to fill those gaps.
Significant Budget Changes
Additional funding is necessary to purchase hardware to complete the system.
78
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
EMERGENCY PREPAREDNESS
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Support Goods & Services
$5,428
$6,099
$8,800
$7,884
$8,800
Capital Outlay
0
0
0
0
0
TOTAL
$5,428
$6,099
$8,800
$7,884
$8,800
PERFORMANCE INDICATORS
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Number of Tsunami Sirens
18
18
18
18
79
PROGRAM BUDGET SUMMARY
SCHOOL DISTRICT SUPPORT
Program Description
The School District Support Program encompasses the transfer of the state required local funding to the Kodiak Island
Borough School District for operations. The program includes the purchase of liability insurance, the cost of the annual audit, and
management information systems support. Property insurance, snow removal and other services are purchased through the
Building and Grounds Fund in the Special Revenue Funds Section.
Goal
To provide adequate funding to the Kodiak Island Borough School District ensuring high quality education will be
provided to all children living in the Kodiak Island Borough.
Objectives for 2007 -2008
• To work effectively with the Kodiak Island Borough School District to establish an adequate level of funding
from the Kodiak Island Borough to ensure that continued high quality education is provided.
Significant Budget Changes
No significant budget changes.
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
For a complete breakdown of the school district budget, please contact the Kodiak Island Borough School District at 722 Mill Bay Road Kodiak, AK 99615.
80
Borough Contributions per Student
' SCHOOL DISTRICT PP
C SUPPORT
O
' Professional Services
Audit Expense
Support Goods & Services
Operating Transfers
KIBSD
KIBSD contingency
t Debt Service
TOTAL
t
Contributions to the KIBSD Stated as Mill Rate Equivalents
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$506,307
$517,400
$508,000
$484,712
$456,350
32,935
33,453
37,000
44,567
37,000
106,171
97,923
102,000
115,335
122,000
7,314,440
7,740,440
7,740,440
7,740,440
8,508,062
13,182
41,625
0
2,386
0
510,097
697,450
695,550
695,550
539,210
$8,483,132
$9,128,291
$9,082,990
$9,082,990
$9,662,622
Contributions to the KIBSD Stated as Mill Rate Equivalents
81
2001 2002 2003 2004 2005 2006 2007 2008
12.00
10.00
8.00
'
6.00
'
4.00
'
2.00
'
0.00
1999 2000
81
2001 2002 2003 2004 2005 2006 2007 2008
PROGRAM BUDGET SUMMARY
HEALTH AND SANITATION
Program Description
This program consists of funding for non - profit health and social service agencies in the Kodiak Island Borough. A
substantial portion of this program is actually a pass through of State of Alaska revenue sharing funds for health agencies.
Goal
To provide financial assistance to non - profit health and social service agencies to ensure that the agencies are financially
viable to provide needed services to the residents of the Kodiak Island Borough.
Objectives for 2007 -2008
• To continue to fund high quality care delivery by non - profit health agencies.
• To review new applications by non - profit agencies and select high- quality agencies for the delivery of these
services.
• To distribute state revenue sharing funds to the designated agencies.
Significant Budget Changes
No significant budget changes.
82
J
1
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1
1
1
HEALTH S SANTATION
EXPENDITURES
83
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Arimal Contra
$ 60,000
$ 60,000
$ 72,380
$ 72,568
$
Safe Harbor
22,110
21,060
21,060
21,060
21,060
Humane Society
0
0
0
0
2,000
Women's Resource & Criss Certer
41,248
42,554
46,000
46,000
50,764
American Red Cross
2,500
2,500
7,000
7,000
7,000
Kodiak Baptist Mission
25,000
25,000
25,000
25,000
27,000
Special clympics
6,780
6,780
7,500
7,500
7,500
Senior Citizen Support
27,720
27,720
28,000
28,000
28,000
Health Care Foundation
0
25,000
10,000
10,000
15,000
Kodiak Respite Cane /Hope Resrc
5,000
5,000
5,000
5,000
5,000
Salvation Any
9,060
9,060
9,060
9,060
9,060
Brother Frands Shelter
34,584
37,895
38,000
38,000
40,000
Kodiak Area Transit
9,996
10,000
10,000
10,000
10,000
Threshold Servioes
10,315
10,315
10,315
10,315
10,315
Unallocated Funds
0
0
12,945
0
(5,079)
TOTAL EXPENDITURES
$254, 313
$ 282,884
$302,260
$289,503
$227,620
83
1
k
PROGRAM BUDGET SUMMARY
}
i
ANIMAL CONTROL
This program is to make sure that all domestic animals in the Borough are treated humanely.
Goal
Provide the resources to manage domestic animals in the Borough.
'
Objectives for 2007 -2008
• To contract with the City to provide animal control services
'
Significant Budget Changes
Animal Control was moved to its own department from Health & Sanitation because animal control is a required borough
service; the other line items in the Health & Sanitation fund are for services not mandated.
,x
1
i
1
3
:k
y
84
' ANIMAL CONTROL
EXPENDITURES
' F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Animal Control $ - $ - $ - $ - $ 72,380
' TOTAL EXPENDITURES $0 $0 $0 $0 $72,380
1
ii
1 85
PROGRAM BUDGET SUMMARY
EDUCATION, CULTURE AND RECREATION
Program Description
This program consists of funding for non - profit agencies that provide educational, cultural, and recreational opportunities
for the citizens of the Kodiak Island Borough.
Goal
Provide financial assistance to non -profit agencies to ensure their financial viability to provide educational, cultural, and
recreational opportunities for the residents of the Borough.
Objectives for 2007 -2008
• To continue to fund a variety of educational, cultural, and recreational non - profit agencies.
• To seek high quality, wide appeal programs for the benefit of the residents of the Borough.
Significant Budget Changes
No significant budget changes.
86
F7
!_]
'
EDUCATION, CULTURE & RECREATION
EXPENDITURES
'
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
School Crossing Guards
$0
$0
$12,000
$7,775
$0
' Dig
Afognak
0
0
566
0
566
KMXT Public Radio
7,500
7,500
7,500
7,500
7,500
Historical Society
4,500
4,500
4,500
4,500
5,500
Kodiak Island Sportsmen Assn
2,000
4,000
4,000
4,000
4,000
Kodiak Arts Council
12,000
15,000
15,000
15,000
15,000
Village Libraries
15,000
15,000
15,000
6,000
9,000
' Chiniak
Public Library
City of Kodiak Library
0
3,000
3,000
3,000
3,000
3,000
3,000
3,000
0
0
Head Start
8,135
9,623
9,000
9,000
0
Kodiak College
60,000
72,000
72,000
72,000
0 hatbas
' Kodiak
Little League
3,000
3,000
3,000
3,000
3,000
KANA Family Center
7,200
12,000
12,000
12,000
12,000
Giri Scouts
1,000
1,000
1,000
1,000
1,000
Kodiak Football League
2,000
3,000
3,000
3,000
3,000
Kodiak Teen Court
0
3,600
5,100
5,100
5,100
Kodiak Maritime Museum
2,000
2,000
1,000
1,000
1,500
Audubon Society
0
0
0
1,286
1,300
' Kodiak
Unallocated Funds
0
0
(2,880)
0
18,534
TOTAL
$127,335
$158,223
$167,786
$158,161
$87,000
H
1 87
V'_
PROGRAM BUDGET SUMMARY
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES
Program Description
This department is to help support education in the Borough.
Goal
To provide educational opportunities through the Associates level of schooling and provide resources for more materials
in our public libraries.
Objectives for 2007 -2008
• To contribute $72,000 to the Kodiak Community College.
• To contribute $21,000 to the local public libraries.
Significant Budget Changes
These expenditures were previously included in the Education, Culture and Recreation Department. Because these
contributions support public entities rather than non - profit organizations, it was felt that the contributions to the local college and
public libraries would be better represented in a separate department.
88
KODIAK COLLEGE & LIBRARIES
EXPENDITURES
' F.Y. 2005 F.Y. 2006
ACTUAL ACTUAL
' Kodiak College 0 0
Libraries 0 0
TOTAL $0 $0
1
89
F.Y. 2007 F.Y. 2007 F.Y. 2008
BUDGET ACTUAL BUDGET
0 0 72,000
0 0 21,000
$0 $0 $93,000
kl-
PROGRAM BUDGET SUMMARY
TRANSFERS
Program Description
Money is transferred from the general fund to other funds of the Kodiak Island Borough. There are no specific goals and
objectives listed for this department as they are delineated in the fund receiving the transfer.
Goal
To transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough.
Objectives for 2007 -2008
N/A
Significant Budget Changes
N/A
90
J
1
C�
1
7
1 91
TRANSFERS
EXPENDITURES
'
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Operating Transfers
Service
$0
$0
$0
$0
$0
' Debt
Capital Projects -KIB
0
0
457,172
457,172
0
Solid Waste
0
6,450
6,450
6,450
6,450
TOTAL
$0
$6,450
$463,622
$463,622
$6,450
1
C�
1
7
1 91
SPECIAL REVENUE FUNDS
I SPECIAL REVENUE FUNDS
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
1 The overall revenue budget for Special Revenue Funds is $3,768,547.
' LAND SALES
Facilities Fund. In December 1995 the Kodiak Island Borough entered into an agreement with the Exxon Valdez Oil
' Spill Trustee Council ( EVOSTC) to sell the Borough's rights on Shuyak Island to the State of Alaska. The proceeds of the sale
established the Facilities Fund. This fund received its final payment of $11 million from EVOSTC October, 2002. The interest
earned on these funds can be used for upgrades, maintenance and repair of existing borough buildings, borough building insurance,
and payment on general obligation bonds used for construction of borough facilities. The Borough is budgeting $1,396,000for
' insurance, bond payments, and capital projects in FY2008.
Land Sales. When the Borough was organized in 1964, it was given 56,000 acres by the State of Alaska. Periodically
' the Borough sells this land. Two objectives are met by these land sales; the Borough receives revenue and land is put into private
ownership. Typically, this land is sold at public auction.
t INTEREST EARNINGS
Penalties and Interest. The majority of this revenue is from interest earned on investments in the Facilities Fund. It is
estimated that the interest earned on the Facilities Fund will be $2,000,000. The estimated amount of interest earned on all special
' revenue funds is $2,048,900. The interest budgeted is conservative and based on economic trends.
INTERGOVERNMENTAL REVENUE
93
RENTS & ROYALTIES
12 IAOi
1
State Grants
Three of our special revenue funds are funded with grant monies: Child Care Assistance, Alaska Coastal Management
Program, and Local Emergency Planning Committee.
Child Care Assistance Program Alaska Statutes (AS) 44.47.250 - 44.47.3 10 created the State of Alaska Day Care
Assistance Act, which implemented a program to assist in providing day care for the children of low and moderate - income
families. This program distributes administrative monies quarterly based on a proposed budgeted amount. In fiscal year 2004 the
Borough submitted a grant proposal that the Commissioner of the Department of Health and Social Services (DHSS) approved
waiving the requirements of competitive solicitation for the program. Kodiak Island Borough submits a Quarterly Cumulative
Fiscal Report along with a Quarterly Narrative. The budget for fiscal year 2008 is $77,000.
Alaska Coastal Management Program (ACMP) AS 46.40.010 - 46.40.100, State grant for development and
implementation of local coastal district programs. The State of Alaska matches federal funding for coastal management and
provides grants to eligible communities to implement the Alaska Coastal Management Program at a local level. The ACMP is a
vehicle for managing coastal resources to achieve a balance between economic growth and resource protection. The Kodiak Island
Borough Coastal Management Program (KIBCMP) was adopted in 1984 at the local, state and federal levels. Since adoption, all
levels of government have used the KIBCMP to assist decision - making about development projects. Permit applications for
projects that would affect natural resources in the Borough are reviewed to ensure that they are consistent with the KIBCMP.
Funding in FY 2008 is $24,000 for routine implementation.
PROPERTY TAX
Real and Personal Property Taxes Alaska Statutes (AS) 29.45.010 - 29.45.500. We have several service areas that levy
a mill rate and collect taxes on the property located within their boundaries. The following table shows these service areas, the
assessed value of the property within their boundaries, and their mill rate. The net taxable value is the amount after exemptions.
Service District
Womens Bay Road Service Area
Road Service Area No. 1
Monashka Bay Road Service Area
Bay View Road Service Area
Fire Protection Area No. 1
Womens Bay Fire Department
KIB Airport Fire Protection District
Woodland Acres Street Light Area
Trinity Islands Street Light Area
Mission Lake Tide Gate Area
Net Taxable Value
50,710,250
167,093,569
17,040,400
6,621,100
256,803,070
52,917,850
6,912,200
32,435,600
7,733,600
2,256,200
Mill Levy
2.00
1.25
2.50
1.00
1.50
1.25
1.25
0.00
0.50
1.00
1
1
The property taxes budgeted for the service areas are usually slightly less than actual amounts because service area boards '
tend to be conservative in their revenue projections. Generally 89% of property taxes are from real property and 11% from
personal property. Overall, the current Borough -wide delinquency rate is .13 %.
Tourism Development (Bed Tax). KIB 3.30 Transient Accommodations Tax authorizes the Borough to collect taxes on
overnight accommodations provided within the Kodiak Island Borough's boundaries. Cities that are within the Borough and have
their own bed tax, and businesses within those areas, are exempt from collecting on KIB's behalf. We are budgeting $50,000 for
fiscal year 2008. '
94
RENTS AND ROYALTIES
Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that have
1 offices within the Borough Building. For fiscal year 2008, the Borough is charging an annual rate of $1.85 per square foot, which
equates to $449,810 in rental revenue.
Gravel Sales. The Kodiak Island Borough has leased four parcels of land for gravel extraction purposes. The lease
1 requires that a royalty be paid on the amount of gravel extracted. The revenue that we expect to receive in fiscal year 2008,
$40,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $1.25 per cubic yard.
1
u
L�
�1�
95
1
r
SPECIAL REVENUE FUND RECAP '
SPECIAL REVENUE FUNDS BUDGET SUMMARY
FISCAL YEAR 2007 -2008 e
Mon ashka ,
Buildings & Coastal Womens Bay Service Area Service Bay Service Bay Yew Road
Child Care Land Sales Grounds Mgmt LEPC Service Area No. 1 Area No. 2 Area Service Area
Beginning Fund Balance ($1,260) $1,062,894 $299,230 $33,702 ($15,096) $146,944 $187,222 $4.899 $38,436 ($1,133)
Revenues
Licenses & Permits 0 1 0 0 0 20,000 0 0 0 0 ,
Rents & Royalties 0 40,000 449,810 0 0 0 0 0 0 0
... ux ._ _...g,._. rrsz.... .... -
Kodiak Arts Coundl 0 0 0 0 0 0 0 0 0 0
Penalties & Interest 0 19.000 0 0 0 4,475 0 0 2,675 200
0
Transfers In 0 0 220,000 0 0 0 0 0 0
x
Total Revenues & Transfers In 77,000 96,700 669,810 24,000 17,800 125,532 220,000 0 43,175 5,700 ' f
Total Available Funds 75.740 1,159,594 969 040 57,702 2,704 272 407,222 4,899 81,611 4,567_
Expenditures '
KIB Buildings 0 0 791,210 _ 0 0 0 0 0 0 0
Coastal Management 0 0 0 24,000 0 0 0 0 0 0
0 0 0 0 � _ . 0 0
Entertainment 0 0 0 0 0 0 00 ry 0 0
Za'iC "mss v
Other 0 0 0 0 0 0 0 0 0 0 '
Total Use of Funds 77 000 96 700 791 210 24 000 17 800 125,532 220,000 0 43,175 5,700
Est
Funds Available 6/30/07 $1,260 $1,062,894 $177,830 $33,702 $15,096 $146,944 $ 187,222 $4,899 $38,436 $1,133 '
Use of Fund Balance and Contingencies are rat included in this summary. '
96 '
KIBAirport
Trinity
'
Fire
Womens Bay
Fie
Woodland
Islands
Mission
Trinity
Protection
Fire
Protection
Acres Street
Street Light
Lake Tide
Islands
Kodiak Arts
Tourism
Area No. 1
Department
District
Lip ht Ar
Area
Gate
Patina
Council
FaciibesFund
Development
Fuller Trust
TOTAL
'
$526,374
$177,513
$29,214
$8,858
$351
$7,964
($140,212)
$3,584
$39,638,397
$15,547
$660,534
$42,683,962
'
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21,000
0
0
0
0
0
0
489,810
0
0
0
0
0
0
0
89,480
0
0
0
89,480
0
500
1,400
600
0
0
0
0
2,000,000
0
0
2,028,850
0
16,700
p
0
0
0 . 0
., r °: 0:
0
0
236,700
'
381,500
93,010
14,230
600
3,800
3,050
39,880
69,460
2,000,000
50,000
437,000
4,372,247
907,874
270.523
43,444
9.458
4,151
11,014
(100,332)
73,044
41,638,397
65,547
1,097,534
47 056 209
_,.
0
0
0
0
0
0
0
0
0
0
791,210
0
0
0
0
0
0
0
0
0
0
0
24 000
r
426,500
93,010
14,230
8,000
3,800
3,050
0
0
0
0
0
546,590
0
0
0
0
0
0
0
69,460
0
0
0
69,460
� .:
r,
0
0
0
0
0�
0
0
0�
157.750
0
0
157,750�
Vi
Y
'
426,500
93,010
14,230
6,000
3,800
3,050
39,880
69,460
2,000,000
50,000
437,000
4,544,047
$481,374
$177,513
$29,214
$3,458
$351
$7,964
3140,212)
$3,584
$39,638,397
$15,547
$660,534
$42,512,162
1
97
C' '
PROGRAM BUDGET SUMMARY '
CHILD CARE ASSISTANCE PROGRAM
Program Description
Administration of state and federal financial assistance programs that subsidize the cost of childcare for eligible low to '
moderate - income families while parents work and/or attend school. Children served are age birth to 13 years.
Goal ,
To promote affordable, appropriate, quality childcare for low to moderate income families.
To encourage independence from social welfare programs by subsidizing the costs of quality child care for eligible I
parents who are working or attending school.
To build community awareness of the benefits to our local economy and local employers for quality, affordable childcare
services for working parents. '
To coordinate effectively with other childcare assistance programs, including KANA, Public Assistance, USDA Food
Program and the US Coast Guard.
Objectives for 2007 -2008 ,
• To promote childcare assistance programs to eligible parents for the best utilization of state and federal funding.
• To participate in local agency collaboration teams to promote childcare assistance programs and gain community
support for funding levels to meet local need.
• To stimulate adequate childcare spaces to meet the needs of program participants.
• To promote and support quality childcare.
Significant Budget Changes ,
No significant budget changes. '
�
98
CHLD CARE ASSISTANCE
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
State of Alaska Grants
$75,425
$74,150
$89,280
$77,000
$77,000
Use of Fund Balance
0
0
0
107
0
TOTAL
$75,425
$74,150
$89,280
$77,107
$77,000
Expenditures
Personnel Services
$43, 691
$41,313
$47,000
$60,424
$50,120
Employee Benefits
22,439
25,436
31,320
10,831
14,920
Support Goods & Services
9,295
10,476
10,960
10,488
11,960
Contingency
0
0
0
1,888
0
TOTAL
$75,425
$77,225
$89,280
$83,631
$77,000
PERSONNEL
Number of Employees
Position
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
Loral Administrator
1.0
1.0
1.0
1.0
PERFORMANCE INDICATORS
F. Y.2005
F.Y.2006
F.Y.2007
F.Y.2008
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Average number of famiies served per month
63
65
83
83
Average number of children served per month
103
110
144
144
99
PROGRAM BUDGET SUMMARY 1
RESOURCE MANAGEMENT
Program Description
The Borough's land and resource base is a multi - million dollar asset. It should be viewed in the context of a "land trust" '
with the citizens of the Borough as the beneficiary. KIB received 56,500 acres from the State of Alaska by organizing as a
Borough. Another 15,000 acres has been acquired from Native Corporations or the Federal Government (school sites). The value
of KIB's land and resource base is estimated to be 70 -100 million dollars. We take a "Passive Management" approach to '
managing most of our lands. That means we do not manage our lands intensively. This method is one that is of least cost to the
public. The level of management for other Borough land is determined by public demands on the properties or readying it for sale
and the generation of revenue.
Goal ,
Manage Borough lands for the maximum benefit of Borough residents. I
Provide decision makers with the tools and information to make informed decisions on the allocation, use, and
Development of Borough lands and resources.
Continue to review and implement land sale strategies that are in balance with the real estate market.
Facilitate the transfer of developable public lands to the private sector in a cost effective manner. I
Objectives for 2007 -2008 '
• Prepare land for sale in the Womens Bay area.
• Sell land in the Monashka Bay area.
Significant Budget Changes
None ,
Previous Year's Accomplishments
♦ Recorded the Plat of the subdivision of a 10 -acre parcel into 3 lots in Monashka Bay as reviewed and approved '
the Planning and Zoning Commission.
♦ Acquired land near North Star Elementary School for future expansion or sale.
♦ Acquired land near Bayside Fire Station (Fire Protection Area No. 1) for future expansion. '
100 1
1
'
RESOURCE MANAGEMENT
REVENUES
AND EXPENDITURES
'
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Use Permit
$1,000
$1,000
$1,000
$1,000
$1,000
' Annual
Interest Earnings
13,695
24,202
19,000
45,772
19,000
Gravel Sales
0
84,092
40,000
16,159
40,000
Principal Payments
17,294
177,165
17,900
13,742
17,900
' Interest
Payments
5,444
7,215
18,800
33,345
18,800
Land Leases
80
90
0
80
0
Use of Fund Balance
0
0
0
0
0
'
TOTAL
$37.513
$293.764
$96,700
$110,098
$96,700
Expenditures
Services
$11,500
$11,500
$11,494
$11,500
$26,494
' Personnel
Contracted Services
5,496
373
4,550
1,001
4,550
Support Goods & Services
16,714
18,460
80,656
16,215
65,656
Capital Outlay
0
0
0
0
0
'
TOTAL
$33,710
$30,333
$96,700
$28,716
$96,700
1
t
i
101
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUNDS
Program Description
The operation and maintenance of Borough owned buildings, parking lots, parks and public grounds. Specifically, this
includes snow removal, lawn maintenance, park maintenance and general building and grounds maintenance. It also includes
rental of Borough -owned buildings.
Goal
To provide adequate annual maintenance to Borough owned buildings, parks, and other Borough facilities in a safe
manner to prevent liability issues.
To provide for snow removal and parking lot maintenance around all Borough facilities, including school buildings.
Objectives for 2007 -2008
• Create a checklist for the review of KIB buildings, grounds and parks.
• Review the KIB Building air handling and boiler systems.
Significant Budget Changes
No significant budget changes.
102
I BUILDING AND GROUNDS
1
Expenditures
' Borough Building
KIB Mental Health Center
School Buildings
' Parks Operation & Maintenance
TOTAL
1
t
n
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
' Revenues
Interest Earnings
F.Y. 2008
Rents & Royalties - KIB
ACTUAL
-City of Kodiak
' -KIBSD
BUDGET
-Borough Building Annex
-Day Care Assistance
$5,875
$10,483
' Miscellaneous
Use of Fund Balance
$20,000
Transfers In- General Fund KIB
226,420
Transfers In- Facilities Fund
'
TOTAL
Expenditures
' Borough Building
KIB Mental Health Center
School Buildings
' Parks Operation & Maintenance
TOTAL
1
t
n
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$5,875
$10,483
$0
$19,289
$20,000
226,420
226,420
228,620
228,623
236,450
72,387
72,387
78,590
76,520
78,590
104,510
96,173
100,290
100,290
100,290
9,768
10,668
9,770
15,574
9,770
4,460
12,798
4,710
4,710
4,710
0
156
0
1
0
0
0
99,600
0
121,400
0
0
0
0
0
208,880
140,560
185,400
185,400
220,000
$632,300
$569,645
$706,980
$630,407
$791,210
$258,301
$310,885
$341,160
$299,268
$406,610
5,270
31,382
11,000
2,500
11,000
366,007
223,323
333,820
342,575
347,000
11,286
6,773
21,000
10,505
26,600
$640,864
$572,363
$706,980
$654,848
$791,210
103
- Cg j FelC�
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - BOROUGH BUILDING
Program Description
1
J
The Borough Building provides administrative office space for Borough government, City of Kodiak government and the '
Kodiak Island Borough School District — Central offices. It is also the site of Assembly Chambers and is the community's
Emergency Response Center during disasters.
Goal
To provide adequate lawn care, snow removal and general routine maintenance in an effort to provide a safe and pleasing
appearance. '
Objectives for 2007 - 2008
• Provide maintenance to the air handling and boiler systems. ,
• Maintain adequate level of lawn maintenance.
• Maintain adequate level of snow /ice removal. '
• Provide adequate routine maintenance of Building (paint, roof cleaning etc).
• Relocate emergency generator.
Significant Budget Changes I
A new position is being added to this department. The maintenance worker, formerly expensed partly in this fund, and
partly to the Kodiak Fisheries Research Center will now be fully expensed in this department; and the new position of '
Maintenance Supervisor will be partly expensed in this fund and partly expensed among current capital projects.
u
104
1
I BOROUGH BUILDING
' Position:
Maintenance Worker
1
L '
Li
EXPENDITURES
F.Y. 2005
F.Y. 2006
' Expenditures
Personnel Services
F.Y. 2008
Fringe Benefits
ACTUAL
Contracted Services
1
Support Goods & Services
Capitai Outlay
Operating Transfers
'
TOTAL
' Position:
Maintenance Worker
1
L '
Li
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$48,170
$55,875
$28,480
$54,433
$99,880
17,195
22,733
14,085
26,057
58,730
2,912
0
10,000
0
0
186,726
208,525
279,095
218,778
233,000
3,298
23,752
9,500
0
15,000
0
0
0
0
0
$258,301
$310,885
$341,160
$299,268
$406_610
PERSONNEL
Number of Employees
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
0.5
0.5
0.5
1.5
105
s�
�c
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER
Program Description
The Kodiak Island Borough apartments accommodate a variety of needs including rehabilitation housing, therapy
programs, and administration offices for the Providence Kodiak Island Mental Health Center.
Goal
To provide annual maintenance services to ensure a safe, usable environment.
Objectives for 2007 -2008
• Provide for owner responsible maintenance
Significant Budget Changes
No significant budget changes.
106
I
I MENTAL HEALTH CENTER
' Expenditures
Personnel Services
Fringe Benefits
' Support Goods & Services
Capital Outlay
TOTAL
I I
I
r—
I
I
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$1,000
$243
$1,000
0
0
0
81
0
5,270
31,382
10,000
2,176
10,000
0
0
0
0
0
$5,270
$31,382
$11,000
$2
$11,000
107
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS
Program Description
This program provides insurance on all Borough owned school buildings; provides snow removal and sanding of all
school parking lots as well as removal of winter sand and gravel from parking lots in the spring.
Goal
Provide owner responsible maintenance and services.
Objectives for 2007 -2008
• Identify a school facility maintenance list.
• Provide a painting schedule to address needed exterior maintenance for all buildings
Significant Budget Changes
No significant budget changes.
108
1
I SCHOOL BUILDINGS
I
ii
�I
EXPENDITURES
F.Y. 2005
F.Y. 2006
' Expenditures
Personnel Services
F.Y. 2008
Employee Benefits
' Contracted
Services
Support Goods & Services
ACTUAL
Capital Outlay
Operating Transfers
'
TOTAL
I
ii
�I
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$3,069
$0
$2,000
$15,921
$15,000
1,143
(99)
1,320
6,361
0
0
0
0
15,500
0
216,967
222,084
280,500
271,818
282,000
4,558
0
50,000
0
50,000
140,270
1,338
0
32,975
0
$ 366,007
$223,323
$333,820
$342,575
$347,000
109
f 1"r
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE
Program Description
This program is managed and operated by the Kodiak Island Borough Engineering and Facilities department. The
Engineering and Facilities department is responsible for the direct operations, maintenance and repair of all KIB owned parks and
recreation facilities, which include: Kodiak Recreation Facility (ball field and BMX park), the Anton Larsen Bay dock, Island
Lake Creek Trail, Monashka Bay Park, Womens Bay Parks, Mill Bay Park, Otmeloi Park, and the Chiniak School Park.
Goal
To provide a safe system of parks and facilities for the diverse recreational needs of Borough residents.
Objectives for 2007 -2008
• Complete the BMX bike facility
• Maintain existing parks and remove hazards
• Work with the City of Kodiak on a shared maintenance program
Significant Budget Changes
No significant budget changes.
110
1 7
1 PARKS
1
L
EXPENDITURES
F.Y. 2005
Expenditures
F.Y. 2007
Personnel Services
F.Y. 2008
Fringe Benefits
ACTUAL
Contracted Services
1
Support Goods & Services
Capital Outlay
TOTAL
$1,785
1
L
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$1,785
$2,875
$8,000
$3,341
$21,000
557
(15)
0
1,417
0
7,875
2,596
7,500
3,624
5,000
1,069
1,317
5,500
2,123
600
0
0
0
0
0
$11,286
$6,773
$21,000
$10,505
+ $26_600
III
PROGRAM BUDGET SUMMARY '
COASTAL MANAGEMENT
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments, rural regions, '
and the State of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal government. The Alaska
Coastal Management Program (ACMP) provides a framework for the orderly and balanced development of Alaska's coast, with
full opportunity for coastal residents to take part in the planning and permitting processes in their region. The Kodiak Island '
Borough participates in the ACMP through the Kodiak Island Borough Coastal Management Program/Plan.
Goal
Update, as needed, the Kodiak Island Borough Coastal Management Program ( KIBCMP).
Fully participate in project reviews initiated by the state or federal governments.
Continue the full integration of the KIBCMP into the activities of the Kodiak Island Borough Community Development I
Department.
Objectives for 2007 -2008 '
• Continue to participate through review, analysis, and comment at the programmatic and policy levels of the ACMP.
• Continue to participate through review, analysis, and comment in ACMP project reviews.
• Continue staff level participation in the regional, district and statewide conferences.
• Continue staff level participation in the newly organized Alaska Coastal District Association (ACDA).
• Initiate a strategy for updating the KIBCMP one ACMP regulatory changes, have been fully adopted.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments '
❖ Review of approximately 35 projects for coastal consistency. '
t
112
1
1
I COASTAL MANAGEMENT
Revenues
State of Alaska Grants
TOTAL
' Expenditures
F.Y. 2006
F.Y. 2007
Personnel Services
F.Y. 2008
Contracted Services
ACTUAL
Services
' Support
Capital Outlay
1,743
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
1,743
160
$1,805
$56,197
$25,650 _
$25,112
$24,000
$1,805
$56,197
$25,650
$25,112
$24,000
$15,329
$2,960
$15,500
$14,520
$15,500
3,733
0
4,500
6,714
3,500
1,743
160
5,650
4,254
5,000
0
0
0
0
0
$20,805
$3,120
$25,650
$25,488
$24,000
PERFORMANCE INDICATORS
' Vessel and facility contingency plans reviewed
Federal and state project reviews
J
J
F.Y.2005 F.Y.2006 F.Y.2007 F.Y.2008
ACTUAL ACTUAL ESTIMATED PROJECTED
0 1 15 15
35 40 60 60
113
r64 1
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to
federal and state laws. LEPC's are required by federal law to: establish procedures for receiving and processing requests from the
public for information about hazardous materials in the region; prepare and periodically review the local emergency operations
plan; evaluate the need for resources necessary to develop, implement and exercise the emergency operations plan, and submit
recommendations to local governments; and serve as an advisory committee to local government with respect to emergency
,
planning, training and response.
Goal
,
To continue to locally implement the requirements of SARA Title III, known as the Federal Community Right -to -Know
program.
To develop and implement a comprehensive training program for emergency responders in the region.
To provide designated staff support for the LEPC and region -wide emergency response planning programs.
Objectives for 2007 -2008
'
• Continue region -wide emergency response planning programs.
• Implement the Kodiak Emergency Operations Plan update.
• Participate in the design and implementation of a full -scale Homeland Security Exercise (FSE) that exercises
Borough and City personnel and resources.
Significant Budget Changes
KIB shares administration of this fund with the City of Kodiak by "trading off' every other year. There are no
significant budget changes.
114 1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
LEPC
REVENUES
AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
LEPC Gant
$18,001
$0
$20,000
$17,800
$17,800
EOP Grant
0
0
0
0
TOTAL
$18,001
$0
$20,000
$17,800
$17,800
Expenditures
Personnel Services
$12,563
$3,888
$10,000
$8,006
$11,000
Contracted Services
0
5,327
4,490
5,089
3,300
Support Goods & Services
5,520
0
5,510
4,806
3,500
FEW Gant
9
0
0
0
0
TOTAL
$18,092
$9,215
$20,000
$17,901
$17,800
115
PROGRAM BUDGET SUMMARY
WOMENS BAY ROAD SERVICE AREA
Program Description
The Womens Bay Road Service Area provides maintenance service to roads within the service area, including snow
removal and ice control, culvert and drainage ditch repairs and maintenance.
Goal
To provide safe, well - drained and maintained road surfaces, free of snow and ice within current budgetary constraints.
Objectives for 2007 -2008
• Continue the program of improving and maintaining existing drainage ditches area wide.
• To improve gravel road surfaces.
Significant Budget Changes
No significant budget changes.
116
1
'
WOMENS BAY ROAD SERVICE
REVENUES
AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
1
Property Taxes
$93,550
$96,059
$96,300
$101,057
$101,057
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Shared Revenue
0
0
0
0
0
Interest Earnings
5,051
9,318
3,300
13,127
4,475
Miscellaneous
0
0
0
15
0
Use of Fund Balance
0
0
25,000
0
0
'
TOTAL
$118,601
$125,377
$144,600
$134,199
$125,532
Expenditures
1
Personnel Services
Fringe Benefits
$673
188
$400
150
$600
250
$778
333
$600
250
Snow Removal /Sanding
17,623
31,913
57,000
79,152
33,400
Repairs & Maintenance
72,896
86,926
32,000
57,624
32,000
Grading/Ditching
23,422
7,085
33,050
13,689
38,782
Support Goods & Services
686
1,331
21,700
4,953
20,500
Transfers Out
0
0
0
0
0
TOTAL
$115,488
$127,805
$144,600
$156,529
$125,532
PERFORMANCE INDICATORS
'
Number of miles
12
12
12
12
12
Road Service Cost per Mile
$9,624
$10,650
$12,050
$13,044
$10,461
I�
II
J
117
I��
PROGRAM BUDGET SUMMARY
SERVICE AREA NO. 1
Program Description
Service District No. 1 provides maintenance service to roads within the district, including snow removal, ditching and
grading. Service District No. 1 is comprised of Tax Code Area (TCA) 2 and TCA 7.
Goal
To continue providing road maintenance service within the district.
To provide safe and useable roads within the district.
Objectives for 2007 -2008
• To continue encouraging the Borough to pursue funds for paving all the roads in the district.
• To provide proper road signage and dust abatement.
Significant Budget Changes
No significant budget changes
118
119
SERVICE AREA NO. 1
REVENUES
AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
1
Revenues
Property Taxes
$154,011
$162,305
$215,000
$213,004
$220,000
State Shared Revenue
0
0
0
0
0
Penalties & Interest
4,840
13,077
0
24,675
0
Use of Fund Balance
0
0
0
0
0
'
TOTAL
$158 , 8 851
$175,382
$215,000
$2_ 37_679
$220,000
Expenditures
Personnel Services
$5,684
$4,698
$5,900
$6,348
$7,100
Fringe Benefits
1,263
997
1,350
1,522
1,550
Snow Removal /Sanding
50,316
51,389
95,000
91,316
100,000
1
Repairs & Maintenance
73,507
72,568
61,350
151,115
38,799
60,250
50,000
Grading/Ditching
68 ,324
58,598
50,000
Support Goods & Services
461
641
1,400
2,083
1,100
'
TOTAL
1199,555
$ , 188 1 891 =
$215,000
$291,183
1220,000
PERFORMANCE INDICATORS
Numberof miles
10
10
10
10
10
Road Service Cost per Mile
$19,956
$18,889
$21,500
$29,118
$22,000
119
PROGRAM BUDGET SUMMARY
SERVICE AREA NO.2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area. Service Area No. 2 is comprised of
Tax Code Areas 4, 6 and 8.
Goal
To obtain water and sewer services for this area.
Objectives for 2007 -2008
• This service district is currently inactive.
Significant Budget Changes
Fund balance will be used to defray any administrative costs incurred over the next year.
120
1
I SERVICE AREA NO. 2
Revenues
Interest Earnings
TOTAL
' Expenditures
Support Goods & Services
TOTAL
n
�l
H
t
J
REVENUES AND EXPEND17URES
F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$95 $164 $0 $569 $0
$95 $164 $0 $569 $0
$0 $0 $0 $0 $0
$0 $0 $0 $0 $0
121
PROGRAM BUDGET SUMMARY
MONASHKA BAY ROAD SERVICE AREA
Program Description
Monashka Bay Road Service Area is responsible for the road maintenance in the service area.
Goal
To maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 2007 -2008
• To provide the same high standard of safe and adequate roads as previous years.
• To repair /rebuild roads, ditches and culverts within the service area, bringing them up to current Borough code.
• Develop a road maintenance plan.
Significant Budget Changes
No significant budget changes.
122
MONASFIKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDI7URFS
1
Number of miles
Road Service Cost per Mile
II
� J
1
I
F
�J
J
F.Y. 2005
Revenues
' Expenditures
Property Taxes
F.Y. 2008
State Revenue Sharing
ACTUAL
Interest Earnings
ACTUAL
Use of Fund Balance
4,905
TOTAL
Number of miles
Road Service Cost per Mile
II
� J
1
I
F
�J
J
F.Y. 2005
F.Y. 2006
' Expenditures
Personnel Services
F.Y. 2008
Snow Removal /Sanding
ACTUAL
Repairs & Maintenance
Grading/Ditching
ACTUAL
Support Goods & Services
4,905
TOTAL
20,000
38,245
Number of miles
Road Service Cost per Mile
II
� J
1
I
F
�J
J
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
4,905
921
20,000
38,245
20,000
$23,939
$28,135
$40,500
$39,807
$40,500
0
0
0
0
0
1,685
2,698
2,675
3,905
2,675
0
0
0
0
0
$25,624
130,833
$43,175
$43,712
175
$634
$403
$825
$1,399
$825
4,625
15,630
15,000
18,524
15,000
4,905
921
20,000
38,245
20,000
26,944
6,993
7,000
3,753
7,000
219
76
350
189
350
$37,327
$24,023
$43,175
$62,110
$43,175
PERFORMANCE INDICATORS
2 2 2 2
$18,664 $12,012 $21,588 $31,055
123
2
$21,588
n
LJ
PROGRAM BUDGET SUMMARY
BAY VIEW ROAD SERVICE AREA
Program Description
Bay View Road Service Area is responsible for the road maintenance in the service area.
Goal
To maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
Objectives for 2007 -2008
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
124
1
I BAYMEW ROAD SERVICE AREA
r Rewmes
Properly Taxes
State Shared Revenue
Interest Earnings
TOTAL
' Expenalttm
Personnel Services
F.Y. 2007
Fringe Benefits
F.Y. 2008
Snow Rernoval /Sanding
'
Repairs & Maintenance
ACTUAL
Grading0tching
Support Goods & Services
TarAL
1 Numberof m7es
Road Service Cost per He
1
F,
t
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$5,587
$5,611
$4,600
$5,491
$5,500
0
0
0
0
0
40
45
200
413
200
$5,627
$5,656
$4,800
$5,904
$5,700
$33
$33
$0
$0
$0
10
16
0
0
0
2,102
2,620
2,500
2,754
3,000
1,418
978
1,000
2,343
1,500
1,852
763
1,300
1,225
1,100
9
8
0
47
100
$5,424
$4,418
$4,800
$6.36,9
$5,700
PERFORMANCE
INDICATORS
1 1
$5,424 $4,418
1 1 1
$4,800 $6,369 $5,700
125
I F1
PROGRAM BUDGET SUMMARY ,
FIRE PROTECTION AREA NO. 1
(BAYSIDE FIRE DEPARTMENT)
Program Description
Bayside Fire Department is responsible for providing fire suppression, fire prevention, and EMS services to the citizens
of Fire Protection Area No. 1.
Goal
To minimize the impact on life and property attributable to fire through public education and fire suppression programs.
To maintain a stable 1.5 mil rate for these services to Fire Protection Area No. 1 property owners.
Objectives for 2007 -2008
• To maintain a force of 20 to 25 trained fire fighters.
• To respond with a fire engine and fire fighters within five minutes of an alarm on 90% of all calls.
• To increase personnel's expertise in fire prevention and suppression activities.
• To complete a 20' x 30' addition to the present utility building.
• To complete the installation of new roofing and siding to the existing utility building.
• Purchase a new 1,250 gallon per minute "pumper" fire engine.
• To complete the foundation excavation for a four bay addition to the Bayside Station.
• To complete the design and engineering for the four bay addition.
• Build a four bay addition to the Bayside Fire Station.
• To complete the design and engineering for new restroom facilities, media library, mechanical rooms an d storage
loft.
Significant Budget Changes
No significant budget changes.
t
126
1
FIRE PROTECTION AREA NO. 1
1
1
t
REVENUES AND EXPENDITURES
F.Y. 2005
Revenues
F.Y. 2007
Property Taxes
F.Y. 2008
Grants
ACTUAL
State Shared Revenue
1
Interest Earnings
19,989
Instruct iords pace rentlother
30,020
Use of Fund Balance
36,540
TOTAL
$345,551
Expenditures
' Salaries
Volu nteers
142,371
Fringe Benefits
0
Contracted Services
' Support
Goods & Services
0
Capital Outlay
0
Depreciation
'
Transfers Out
TOTAL
1
1
t
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
19,989
24,192
30,020
30,856
36,540
$330,757
$345,551
$346,000
$362,301
$376,000
142,371
0
0
0
0
0
0
0
0
0
18,406
43,044
0
60,483
0
5,229
6,909
5,500
3,709
5,500
0
0
784,660
0
45,000
$496,763
$395,504
$1,136,160
$426.493
$426,500
$63,388
$67,650
$73,340
$77,469
$72,150
16,350
23,295
24,000
21,420
24,000
19,989
24,192
30,020
30,856
36,540
4,105
5,124
13,000
900
13,000
90,785
99,444
140,800
117,354
161,170
179,320
35,033
815,000
725,910
69,640
0
0
40,000
0
50,000
$373,937
$254,738
1,136,160
973,909
26,500
127
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT
Program Description
The Womens Bay Volunteer Fire Department is responsible for providing fire suppression services to the citizens of
Womens Bay Fire Protection District. The department staff provides mutual aid response to emergency medical service (EMS)
calls within the service area.
The department also provides structural fire suppression by contract to the Airport Fire Protection Area.
Goal
To provide effective, safe and timely emergency response whenever called upon by the community.
To minimize the impact on life and property caused by fire.
To provide first responder emergency medical response service through training and continuing medical education
reducing initial care patient contact until advanced support and transport can be provided.
To maintain a constitution and bylaws.
Maintain up -to -date equipment.
Objectives for 2007 -2008
• To respond with an engine company within ten minutes of an alarm on 90% of all calls for assistance
• To maintain a trained force of 20 fire fighters and support staff
• Work toward achieving compliance with NFPA and OSHA regulations
• To increase personnel expertise in fire prevention and suppression activities
• To participate and support in mutual aid agreements for the Kodiak Area community
• To research and apply for grant monies as they become available to augment the annual operating budget of the
department
• Develop and formalize SOP /SOG to better define department operations
Significant Budget Changes
No significant budget changes.
I
f�
L
t
11
128
1
1
1 129
WOMENS BAY FIRE DEPARTMENT
REVENUES AND EXPENDITURES
'
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$60,907
$62,476
$63,000
$65,596
$65,598
State Grant
0
222,457
146,000
24,931
0
State Shared Revenue
297
0
0
0
0
1
Interest Earnings
1,669
3,609
500
10,863
500
Other
30
0
0
0
0
Rent
9,000
9,535
9,000
9,252
10,212
of Fund Balance
0
0
0
0
0
' Use
Operating Transfers
18,757
16,467
16,700
12,788
16,700
TOTAL
$90,660
$314,544
$235,200
$123,432
$93,010
I Expenditures
Personnel Services
$618
$1,670
$3,000
$919
$3,000
Fringe Benefits
96
499
0
341
0
Contracted Services
30
0
0
0
0
Support Goods & Services
52,237
40,143
194,400
31,614
52,210
Capital OAay
(1,438)
222,457
27,800
52,264
27,800
1
Debt Service
Operating Transfers
1,570
0
1,275
0
10,000
0
971
0
10,000
0
TOTAL
$53,113
$266,044
$235,200
$86,109
$93,010
1 129
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and fire prevention services to the citizens of the Kodiak Island
Borough Airport Fire Protection Area.
Goal
To minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 2007 -2008
• To continue contracting with Womens Bay Fire Department to provide the fire service to the district.
'
Significant Budget Changes
No significant budget changes.
1
1
1
I
1
1
130
I
iI
t
i7
131
AIRPORT FIRE PROTECTION DISTRICT
REVENUES
AND EXPENDITURES
'
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$15,520
$15,204
$15,390
$12,787
$12,830
Penalties & Interest
971
1,176
1,000
2,092
1,400
Use of Fund Balance
0
0
340
0
0
TOTAL
$16,491
$16,380
$16,730
$14,879
$14,230
Expenditures
Support Goods & Services
$30
$26
$30
25
$1,440
Operating Transfers (WBFD)
18.757
16.467
- 16.700
12,788
12.790
TOTAL
$18,787
$16,493
$ 16 ,7 30
$12,813
$14,230
iI
t
i7
131
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT AREA
Program Description
The Woodland Acres street light area shall provide construction, operation and maintenance of streetlights on public
streets within its boundaries.
Goal
Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 2007 -2008
• To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
132
1
1
WOODLAND ACRES STREET
LIGHTS
REVENUES
AND EXPENDITURES
'
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
1
Property Taxes
$0
$0
$0
$0
$0
Interest Earnings
480
619
600
749
600
Use of Fund Balance
0
0
5,400
0
5,400
1
TOTAL
$480
$619
$6,000
$749
$6,000
Expenditures
Personnel Services
$0
$0
$0
$0
$0
1
Support Goods & Services
5,476
5,659
6,000
5,561
6,000
Capital Outlay
0
0
0
0
0
TOTAL
$5,476
$5,659
$6,000
$5,561
$6,000
I
I
t
t
t
I r k
1
1 133
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS LIGHTING DISTRICT
Program Description
The Trinity Islands street light service area shall provide construction, operation and maintenance of streetlights on public
streets within its boundaries.
Goal
Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands.
Objectives for 2007 -2008
• To maintain streetlights throughout Trinity Islands subdivision.
Significant Budget Changes
This service area was established in fiscal year 2004.
134
1
I
I
1
1
1
135
TRINITY ISLANDS LIGHTING DISTRICT
REVENUES
AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BIAGEf
Revenues
Property Taxes
$3,721
$3,892
$3,600
$3,825
$3,800
Interest Earrings
0
0
0
21
0
Proceeds from Debt
0
0
0
0
0
TOTAL
$3,721
$3,892
$3,600
$3,846
$3,800
Expenditures
1
Personnel Services
$0
$0
$655
$0
$500
Support Goods & Services
1,773
1,822
2,945
1,928
3,300
Capital outlay
0
0
0
0
0
TOTAL
$1,773
$1,822
$3,600
$1,928
$3,800
I
I
1
1
1
135
PROGRAM BUDGET SUMMARY
MISSION LAKE TIDE GATE SERVICE AREA
Program Description
This service area provides for tide -gate maintenance to the residents of the Mission Lake area.
Goal
Provide maintenance of the newly installed tide gate.
Objectives for 2007 -2008
• To remove debris and maintain the tide gate.
Significant Budget Changes
This service area was established in fiscal year 2004.
136
t
1
MISSION LAKE TIDE GATE
'
F.Y. 2006
F.Y. 2007
Revenues
F.Y. 2008
Property Tw es
ACTUAL
Interest Earrings
ACTUAL
Miscellaneous-00ver
Proceeds from Debt
1
TOTAL
Expenditures
' Persorinel
Services
Contracted Services
$3,115
Support Goods & Services
'
Capital Outlay
TOTAL
1
1
1
1
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$2,456
$2,456
$2,460
$3,115
$3,000
0
0
0
175
0
0
0
0
0
50
0
0
0
0
0
$2
$2,456
$2
$3__290
_=
$3,939
$366
$1,000
$374
$1,000
715
1,000
0
0
1,000
1,354
12
200
131
50
0
0
1,260
0
1,000
$6,008
$1,378
$2,460
$505
x,050
137
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT
Program Description
This is a local improvement district created to pave the roads in the Trinity Islands housing subdivision. This district was
funded through an inter -fund loan that will be paid back through special assessments.
Goal
To maintain the roads within new Trinity Islands housing subdivision.
Objectives for 2007 -2008
• To maintain the 428 lineal feet of new pavement.
Significant Budget Changes
No significant budget changes.
138
1
I TRINITY ISLANDS PAVING
1
' Revenues
Penalties /Interest
F.Y. 2007
Special Assessments
F.Y. 2008
Interest Earnings
'
TOTAL
Expenditures
Allocated Salaries
Support Goods and Services
Debt Service
Operating Transfer, capital projects
1 TOTAL
I
L I
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$43
$0
$711
$0
0
42,171
22,140
41,658
39,880
0
0
0
703
0
$0
$42,214
$22,140
$43,072
$39,880
$182
$0
$0
$0
$0
43
38
14,230
155
32,100
0
0
7,910
8,572
7,780
216,508
0
0
0
0
$216,733
$38
$22,140
$8,727
$39,880
139
e 0�4/t7 2� � � I
PROGRAM BUDGET SUMMARY
KODIAK ARTS COUNCIL
Program Description
The Kodiak Arts Council serves the Kodiak Island Borough as a leader and representative in matters that affect the arts, '
and works with the Kodiak Island Borough School District and other community agencies to facilitate arts education. The Kodiak
Arts Council facilitates arts education programs and services; presents a Performing Arts Series of touring artists and local artists
and performances; produces theater, dance, music and cultural events; serves local artists and arts organizations; offers youth arts
programs, including summer programs; advocates for arts awareness, development and support; works with Kodiak's diverse
peoples to facilitate cultural development and multi - cultural awareness and preservation; encourages community understanding,
tolerance, unity, and respect through cultural education, participation, and sharing.
Goal
To increase public awareness and participation in the Arts
To ensure effective education in the Arts
To advocate and promote public and private support of the Arts
To provide services to artists, arts organizations, and the community
To define Borough arts needs and recommend long -range solutions and programs.
Objectives for 2007 - 2008
• Present cultural awareness education for children and adults through Summer Arts for Youth, multi - cultural
performances, workshops, and classes.
• Develop and educate creative local talent through workshops, classes, rehearsals, performances, and interaction with
professional touring artists. '
• Present a Performing Arts Series of the finest artistic quality that addresses the Borough's multi - cultural diversity.
• Train teachers to use the arts as an inter - disciplinary educational tool.
• To increase earned and contributed income by the quality and worth of programming and increase ,
audience /membership support.
Significant Budget Changes
No significant budget changes.
[I
t
140 1
r
1 KODIAK ARTS COUNCIL
1
Revenues
Council Reimbursement
TOTAL
i Membership
Audences:
Community Performances
1 Shx%nt/SdxxA events
Classes, Workshops, Exhibits
1
n
1
REVENUES AND EXPENDITURES
F.Y. 2005
Expenditures
F.Y. 2007
Personnel Services
F.Y. 2008
Employee Benefits
Insurance and Bonding
ACTUAL
TOTAL
i Membership
Audences:
Community Performances
1 Shx%nt/SdxxA events
Classes, Workshops, Exhibits
1
n
1
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
490
423
0
432
0
$ 56704
$60,423
$65,780
$71,232
$69,460
$56,704
$60,423
$65,780
$71,232
$69,460
$45, 875
$45,659
$47,160
$45,412
$47,160
12,295
15,472
18,620
18,286
22,300
490
423
0
432
0
$58, 660
$61,554
$65,780
$64,130
$69,460
PERFORMANCE INDICATORS
F.Y.2005 F.Y.2006 F.Y.2007 F.Y.2008
ACTUAL ACTUAL ESTIMATED PRQIECTED
875 900
4000 3500
1,400 1,500
400 400
141
k
PROGRAM BUDGET SUMMARY
FACILITIES FUND
Program Description
This fund was established with the proceeds from the sale of Shuyak Island. The Borough entered into an agreement with
the Exxon Valdez Oil Spill Trustee Council to sell all of its rights on Shuyak Island for $42 million to the State of Alaska. The
Borough received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000 in fiscal years 1998 through 2002 and
received the balance of $11,805,734 in fiscal year 2003. $6 million was utilized in construction of the Kodiak Fisheries Research
Center and the remaining $36 million established the Facilities Fund.
The purpose of this fund is to maintain the proceeds of the sale and use interest earnings to help support Borough
operations. Provisions have been established dictating that 85% of the previous years' interest earnings can be used to pay for
maintenance and repair of Borough buildings, insurance on Borough buildings, and upgrade and reconstruction of existing
buildings. Additionally, up to 50% of the total amount available in any one fiscal year can be used toward debt service on general
obligation bonds issued for facilities construction.
Goal
Preserve the principal of the fund; and to achieve a fair rate of return on our investments.
Objectives for 2007 -2008
• The Borough would like to realize a 4.7% rate of return on our Facilities Fund investments this year.
Significant Budget Changes
No significant budget changes.
Fund Balance
from inception
$40,000,000
$35,000,000
$ 30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
t
t
1
1
F�
1
1
J
142 1
C1'
r
r FACILITIES
F.Y. 2005
F.Y. 2006
FUND
1
F.Y. 2008
ACTUAL
Revenues
BUDGET
Interest Earnings
BUDGET
TOTAL
Expenditures
Contingencies
$1,114,072
Operating Transfers
$1,800,000
Building and Grounds
$2,000,000
Debt Service
$1,477,536
Capital Projects
$2,192,965
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$1,114,072
$1,477,536
$1,800,000
$2,192,965
$2,000,000
$1,114,072
$1,477,536
$1,600,000
$2,192,965
$2,000,000
$0
$0
$623,500
$0
$157,750
208,880
140,560
220,000
185,400
220,000
550,368
462,475
714,000
714,000
922,250
125,000
114,000
242,500
190,000
700,000
$884,248
$717,035
$1,800,000
$1,089,400
$2,000,000
i
1,400,000
1,200,000
' 1,000,000
800,000
600,000
i
400,000
200,000
1
1
1
i
i
Annual
Contributions
143
,17 J1°�100 J���oi J1� Jti�� J'L�� ti� �� Jti� Jti�� Jti�� Jti��
PROGRAM BUDGET SUMMARY
TOURISM DEVELOPMENT
Program Description
The purpose of this fund is to promote increased development of the tourism industry and various tourism programs
within the Kodiak Island Borough.
Goal
Implement tourism development activities including, but not limited to, fishing, bear viewing, hiking and lodging.
Objectives for 2007 -2008
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
144
1 TOURISM DEVELOPMENT
t
C
1
1
I
1
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
' Reveries
Bed Tax Revenue
F.Y. 2008
Interest Earnings
ACTUAL
TOTAL
ACTUAL
Expenditures
0
Contracted Services
Kodiak Convention Bureau
0
Tillage portion
0
Support Goods & Services
$47,645
TOTAL
t
C
1
1
I
1
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
0
0
0
0
0
$20, 886
$47,645
$45,000
$68,867
$50,000
24
150
0
812
0
$20,910
$47,795
$45,000
$69,679
$50,000
$0
$0
$0
$0
$0
45,000
45,000
45,000
45,000
50,000
0
0
0
0
0
0
0
0
13,225
0
$45, 000
$45,000
$45,000
$58,225
$50,000
145
k
PROGRAM BUDGET SUMMARY
FULLER TRUST
Program Description
This trust was established to fund new equipment purchases at the Kodiak Island Hospital; and to make payment to six
beneficiaries. The funding for the trust came from the cash and assets of the Fern Fuller Charitable Unitrust.
Goal
To make all payments in a timely manner.
Objectives for 2007 -2008
• To make timely payments to the trust beneficiaries
• To purchase needed equipment for the hospital.
Significant Budget Changes
No significant budget changes.
146
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
FULLER TRUST
$22,500
$8,500
$8,500
$8,000
$8,500
REVENUES
AND EXPENDITURES
127
0
113
F.Y. 2005
F.Y. 2006 F.Y. 2007
F.Y. 2007
F.Y. 2008
0
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
66,500
66,500
66,500
TOTAL
Interest Earnings
$0
$0 $0
$5,100
$0
Fuller Trust Proceeds
75,000
75,000 75,000
531,180
437,000
Use of Fund Balance
0
0 0
0
0
TOTAL
$75,000
$75,000 $75,000
$536,280
$437,000
Expenditures
Beneficiary payments
$22,500
$8,500
$8,500
$8,000
$8,500
Insurance and bonding
47
127
0
113
0
Contingencies
0
0
0
0
362,000
Operating Transfer, hospital
0
66,500
66,500
66,500
66,500
TOTAL
$22,547
$75,127
$75,000
$74,613
$437,000
147
DEBT SERVICE FUNDS
1
Debt Administration
DEBT SERVICE FUND
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the debt program
effectively. As a result, the level of outstanding debt and the borough's ability to incur and repay additional debt bear careful
' examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island borough Code, Title 3 — Revenue and
Finance, Chapter 3.01— Fiscal Policy, 3.01.030
' Debt Policies
The policy is used to analyze the existing debt position of the borough and assess the impact of future financing requirements on
the borough's ability to service additional debt.
Review and analysis of the Borough's debt provides a capital financing plan for infrastructure and other improvements. Both
available resources and Borough needs drive the Borough's debt issuance program. Long -term projected financing is linked with
' economic, demographic and financial resources expected to be available to repay the debt. The use of debt ratios is only one tool
of many in determining a course of action and is not used exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term needs of the
' Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a five year Capital
Improvement Program. Each year the assembly updates the program to maintain the list of needed capital improvement priorities.
Capital funds spent on projects will result in long -term economic growth beyond the initial capital expenditure and will in turn
' contribute significantly to the economy and revenue for many years.
Legal Debt Margin
The State of Alaska Statutes and the Kodiak Island Borough Code do not establish a legal debt margin. The voters of the Kodiak
Island Borough ultimately determine the amount of debt that can be outstanding. The citizens of the borough pass a ballot
' question giving the Borough the authority to issue bonds to fund projects.
The Borough maintains debt at a manageable level considering economic factors including population, assessed valuation, and
other current and future tax- supported essential service needs.
F% , Gad B.,.Md NEt
I No
Im 2= 2W, 2= 2� 2W5 2� 2W 2ON
149
2soo
'
z=
I No
Im 2= 2W, 2= 2� 2W5 2� 2W 2ON
149
Net debt as a percentage of the estimated market value of taxable property should not exceed two (2) percent. Between the years
1997 and 2006 the net debt as a percentage of estimated market value is over the two (2) percent because seventy (70) percent of
the debt was reimbursed by the State of Alaska.
Net Bonded Debt per Assessed Value
6.00%
0.00%
5.00%
4.00%
3.00%
2.00%
1.00%
1999 2000 2001 2002 2003 2004 2005 2006 zW/ zvuo
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent.
Debt service Expense Per Giovememental Funds Expense
10%
9%
8%
7%
m
6%
of
c 5%
a,
v
a� 4%
3%
2%
1%
0%
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Years
150
IL
I Fund Balance
One measure of a funds financial strength is the level of its fund balance (i.e., revenues exceed expenditures). We estimate that
' the Debt Service Fund balance will amount to approximately ($81,512) at the end of fiscal year 2006. The Debt Service fund
balance is maintained at levels to ensure that enough money is set aside to cover the obligations for each year.
I Debt Service Fund Balance
t 1,000,000
800,000
'
600,000
cC
400,000
'
200,000
0
'
LL
- 200,000
t -
400,000
- 600,000
1999 2000 2001 2002 2003 2004 2006 2007 2008
I Years
Bond Ratings
' The Borough's bond ratings are further evidence of its financial strength.
' Moody's Standard
Investors Service And Poors Fitch Ratings
General Obligation, 1998 AAA AAA
General Obligation, 2000 E Aaa AAA
' General Obligation, 2000 F Aaa AAA
General Obligation, 2004C Aaa AAA
General Obligation, 2004D Aaa AAA
' Such rankings mean the Borough's bonds are considered to be of excellent investment quality. Having solid financial policies and
strong financial reserves are principle reasons for these excellent bond ratings.
151
Summary of Outstanding Debt
General Obligation Bonds
152
Outstanding
FY 2008 Requirements
Outstanding
Balance
Balance
July 1,2007
Principal
Interest
June 30,2008
General Obligation
Bonds Series 1998
9,165,000
1,150,000
394,095
8,015,000
General Obligation
Bonds Series 2000E
680,000
160,000
34,000
520,000
General Obligation
Bonds Series 2000F
580,000
130,000
41,060
450,000
General Obligation
Bonds Series 2003
0
0
0
0
General Obligation
Bonds Series 2004C
8,500,000
325,000
363,378
8,175,000
General Obligation
Bonds Series 2004D
10,460,000
420,000
428,525
10,040,000
Total
$2,185,000
$1,261,058
$27,200,000
$29,385,000
152
GENERAL OBLIGATION REFUNDING BONDS, 1998 SERIES A
RETIREMENT SCHEDULE
1998 Bond Issue
This issue, dated December 7, 1998, was issued under a book entry system registered in the
name of Cede & Company, as Nominee of The Depository Trust Company, New York, New
York, the securities depository for the 1998 Bonds. The financial advisor for this issue was
Kaplan Financial Consulting, Inc. Legal opinion was rendered by bond council, Birch,
Horton, Bittner, and C herot. The paying agent for this issue is Alaska USA Trust Company.
These bonds were issued to refund all but $1,030,000 of the 1994 bond issue, resulting in a
total interest savings of $504,859.
153
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 15
February 15
February 15
Total
2008
4.30%
197,048
1,150,000
197,047
1,544,095
2009
4.30%
172,323
1,200,000
172,322
1,544,645
2010
4.30%
146,523
1,250,000
146,522
1,543,045
2011
4.30%
119,648
1,305,000
119,647
1,544,295
2012
4.30%
91,590
1,360,000
91,590
1,543,180
2013
4.30%
62,350
1,420,000
62,350
1,544,700
2014
4.30%
31,820
1,480,000
31,820
1,543,640
$ 821,302
$ 9,165,000
$ 821,298
$ 10,807,600
153
GENERAL OBLIGATION BOND, 2000 SERIES E
RETIREMENT SCHEDULE
2000E BOND ISSUE
This issue, dated December 12, 2000, was issued under a book entry system registered in the
name of Cede & Company, as Nominee of the Depository Trust Company, New York, New
York, the securities depository for the 2000 Series E Bond.
This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered
by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska.
This bond was issued to repair the high school roof. The high school roof repair is scheduled
to be completed by the fall of 2001.
Principal
Interest
Interest
Fiscal
Interest
due
year
rate
August 01
2008
5.00%
17,000
2009
5.00%
13,000
2010
5.00%
8,875
2011
5.00%
4,500
189,000
$ 680,000
$ 43,375
Principal
Interest
due
due
February 01
February 01
Total
160,000
17,000
194,000
165,000
13,000
191,000
175,000
8,875
192,750
180,000
4,500
189,000
$ 680,000
$ 43,375
$ 766,750
154
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
I
I
GEWRAL OBUGA IION BONN 2" SERIFS F
'r?
This issue, dated December 12, 2000, was issued under a book entry system registered in the
name of Cede & Company, as Noninee of the Depository Trust Company, New York, New
York, the securities depository for the 2000 Series F Bond.
This issue was marketed by the Alaska Municipal Bond Bank Legal opinion v-as rendered
by bond council, Wohl fords, Vasa, Jotnisan & Brecht of Anchorage, Alaska.
This bond was issued to upgrade Mason Be nentary. The Meson Project has already been
oon#ded
155
Interest
PCincipal
Interest
Fiscal
hiterest
due
due
due
year
rate
Aun st 01
Feb nary 01
February 01
Total
2008
7.00 9 /6
20,530
130,000
20,530
171,060
2009
7.05%
15,980
140,000
15,980
171,960
2010
7.10%
11,045
150,000
11,045
172,090
2011
7.15%
5,720
160,000
5,720
171,440
$ 53,275
$ 580,000
$ 53,275
$ 686,550
155
GENERAL OBLIGATION BOND, 2004 C
RETIREMENT SCHEDULE
2004C BOND ISSUE
This issue, dated July 7, 2004 was issued under a book entry system registered in the name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository
for the 2004 Series C Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion
was rendered by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This bond was
issued to fund planning, design, and construction of capital improvements to the Larsen Bay School, Kodiak
Middle School and Kodiak High School. The proceeds will also be used to develop an earthquake
evaluation plan.
Fiscal year
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Interest
rate
4.250%
4.250%
4.250%
4.250%
4.250%
4.000%
4.000%
4.000%
4.100%
4.250%
4.300%
4.400%
4.500%
4.500%
4.625%
4.750%
4.800%
4.800%
Interest due
July 1
185,142
178,236
171,011
163,573
155,817
147,636
139,136
130,836
122,136
113,136
103,501
93,194
82,229
70,569
58,082
45,032
31,041
15,960
$ 2,006,265
Principal due
July 1
325,000
340,000
350,000
365,000
385,000
400,000
415,000
435,000
450,000
470,000
485,000
510,000
530,000
555,000
580,000
605,000
635,000
665,000
$ 8,500,000
Interst due
January 1
178,236
171,011
163,573
155,817
147,636
139,136
130,836
122,136
113,136
103,501
93,194
82,229
70,569
58,082
45,032
31,041
15,960
$ 1,821,123
Total
703,378
699,246
699,584
704,390
703,453
701,771
704,971
702,971
705,271
701,636
706,695
705,424
707,799
708,651
708,114
711,073
712,001
15,960
$ 11,986,428
156
1
GENERAL OBLIGATION BOND, 2004 D
RETIREMENT SCHEDULE
n
1
F
1
1
l7
1
2004D BOND ISSUE
This issue, dated December 1, 2004, was issued under a book entry system registered in the name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for the
2004 Series D Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered
by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This bond was issued to fund the
acquisition and construction of school capital improvements in the Borough, including a new school pool and the
Kodiak High School Voc Ed/Classroom reclamation.
Fiscal year
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Interest
rate
3.00%
3.00%
3.00%
3.50%
3.50%
3.50%
4.00%
4.00%
4.00%
4.00%
4.00%
4.50%
4.50%
4.50%
4.50%
5.00%
5.00%
5.00%
Interest due
wr,...a.. 1 o. I
217,413
211,113
204,588
197,913
189,863
181,550
172,975
162,775
152,175
141,175
129,775
117,875
103,925
89,300
74,113
58,250
39,750
20,375
$ 2,464,900
Principal due
November 1
420,000
435,000
445,000
460,000
475,000
490,000
510,000
530,000
550,000
570,000
595,000
620,000
650,000
675,000
705,000
740,000
775,000
815,000
$ 10,460,000
157
Interst due May
1
211,113
204,588
197,913
189,863
181,550
172,975
162,775
152,175
141,175
129,775
117,875
103,925
89,300
74,113
58,250
39,750
20,375
$ 2,247,488
Total
848,525
850,700
847,500
847,775
846,413
844,525
845,750
844,950
843,350
840,950
842,650
841,800
843,225
838,413
837,363
838,000
835,125
835,375
$ 15,172,388
I
'
PROGRAM BUDGET SUMMARY
DEBT SERVICE — EDUCATION AND HEALTH
'
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation debts.
'
Goal
This fund accounts for the for
accumulation of money payment of principal, interest, and fiscal agent fees related to serial
bond debt incurred by the Borough to construct schools and a new hospital
Objectives for 200 6-2007
'
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
Significant Budget Changes
'
No significant budget changes.
'
,
158
1
I Expenditures
EDUCATION
HOSPITAL
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
$0
$0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Revenues
Principal Payments
487,000
0
0
0
State Shared Revenues
Loan Payable - EPA
10,416
197,405
196,205
198,248
Debt Reimbursement- current
$926,187
$2,129,906
$1,780,665
$1,771,805
$1,789,310
30,000
Debt Reimbursement - 2 yr lag
16,500
16,500
0
8,250
0
150,000
Interest Earnings
11,236
40,264
6,000
25,751
20,000
120,000
Other
747
(747)
0
0
0
'
Premium on Bonds
Transfers In
118,830
1,356,067
0
1,480,155
0
1.645.145
0
1,645,143
0
1,661,460
325,000
TOTAL REVENUES
$2,429,567
$3,666,078
$3,431,810
$3,450,949
$3,470,770
I Expenditures
EDUCATION
-1 159
HOSPITAL
Legal Fees
$38,956
$0
$0
$0
$0
'
Support Goods and Services
4,705
400
5,000
1,350
10,000
Principal Payments
487,000
0
0
0
0
Loan Payable - EPA
10,416
197,405
196,205
198,248
195,000
General Obligation 1998
30 ,000
30,000
30,000
30,000
580,000
General Obligation 2000 E
135,000
145,000
150,000
150,000
160,000
'
General Obligation 2000 F
105,000
110,000
120,000
120,000
130,000
'
General Obligation 2003
498,000
508,000
520,000
520,000
0
General Obligation 2004 C
490,000
310,000
325,000
325,000
340,000
General Obligation 2004 D
0
180,000
410,000
410,000
420,000
'
Interest Payments
$6,760
$8,488
$6,290
$6,603
$6,620
General Obligation -1998
202,690
201,490
200,290
198,248
199,090
General Obligation 2000 E
54,613
48,200
41,260
41,313
34,000
General Obligation 2000 F
65,818
57,050
49,460
49,460
41,060
General Obligation 2003
36,310
26,350
13,650
13,650
0
General Obligation 2004 C
387,490
385,784
370,290
370,284
356,470
General Obligation 2004 D
0
638,377
440,975
440,975
428,530
'
SUBTOTAL EDUCATION
$2,058,998
$2,640,651
$2,675,925
$2,670,280
$2,699,150
-1 159
HOSPITAL
Support Goods & Services
$0
$0
$0
$1,300
$0
'
Principal -1998 GO Bond
25,000
30,000
30,000
30,000
570,000
Principal - 2003 GO Bond
487,000
497,000
510,000
510,000
0
Interest - 1998 GO Bond
198,405
197,405
196,205
198,248
195,000
Interest - 2003 GO Bond
35,553
25,813
13,390
0
13,388
0
0
0
Operating Transfer
0
0
SUBTOTAL HOSPITAL
$745,958
$750,218
$749,595
$752,936
$765,000
'
KARLUK LOANS
Principal
$4,443
$5,468
$4,790
$5,361
$5,450
Interest
2,317
3,020
1,500
1,242
1,170
'
SUBTOTAL KARLUK LOANS
$6,760
$8,488
$6,290
$6,603
$6,620
TOTAL EXPENDITURES
$2,811,716
$3,399,357
$3,431,810
$3,429,819_
$3
-1 159
PROGRAM BUDGET SUMMARY
DEBT SERVICE - OTHER
Program Description
This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough employees.
Goal
To always have sufficient funds to cover the long -term portion of the employees' accrued vacations.
Objectives for 2006 -2007
To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
It is not possible to estimate the direction or amount of transfer in this account; therefore we have made the decision to no
longer budget for this account.
160
REVENUES AND EXPENDITURES
F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$0
$0
$0
$0
$0
DEBT SERVICE - OTHER
0
0
0
0
' Revenues
Transfers In:
0
General Fund KIB
0
Buildngs and Grounds
Bayside Fire Station
$0
TOTAL TRANSFERS IN
$0
Expenditures
0
0
Employee Benefits
0
Transfers Out:
$0
General Fund
$0
Land Sale Fund
$0
Bui ldings and Grounds
Are Service
TOTAL EXPENDITURES
REVENUES AND EXPENDITURES
F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
$0
$0
$0
$0
161
CAPITAL PROJECTS FUNDS
I — /�q
LA
I
CAPITAL PROJECTS FUNDS
Description
' The Various Borough Projects Fund accounts for general government construction projects, capital
improvements to facilities and utilities, and performance for feasibility studies not accounted for in other funds.
Financing is provided from General Fund, Special Revenue Fund, and Enterprise Fund revenues.
The State Capital Grants Fund accounts for capital improvement projects relating to grants received
from the State of Alaska.. School bond projects are financed through General Obligation Bonds, and state grant
projects are funded by State of Alaska legislative appropriations.
Goal
To protect the Borough's interest in each capital project by ensuring satisfactory job progress,
reasonable performance, and clear and accurate communications.
Objectives for 2007 - 2008
• To administer professional and construction contracts in a manner consistent with the
appropriate legal requirements, Borough policies, and department needs for each project.
t
Significant Budget Changes
No significant budget changes.
163
Capital Projects Life-10-Date Completed FY2008 FY 2008
Summanr by Fund Bu bal .. Pro�►fse Ar"fkine i _r - -n Q ,,&wa s
Revenues:
Fund 410 - Borough Capital Projects
Fund 420 -State Capital Grant/Loan
Fund 430 -State Capital Grants
Fund 490 - Enterprise Fund Capital F
Tntat RAwArw t•
Projects:
Fund 410 - Borough Capital Projects
Fund 420-State Capital Grant/Loan
Fund 430-State Capital Grants
Fund 490 - Enterprise Fund Ca F
$ 4,182,548 $ 2,787,444 $ 700,000 $ 2,095,104
22,352,760 212,518 - 22,140,242
6,645,781 350,921 - 6,294,860
3.6602RA _ _ 'A AM 7.QA
$ 4,182,548 $ 2,787,444 $ 700,000 $ 2,095,104
22,352,760 212,518 - 22,140,242
6,645,781 350,921 - 6,294,860
3.660.288 _ _ A AAn 9.qA
164
P+IY�ID�If
$ 1,614,122 $ 700,000 $ - $ - $ - $ -
22,265,610 300,000 - - - -
1,105,469 5,189,391 - - - -
2,772,190 - - - - -
$ 264,232 $ 821,817 $ 404,065 $ 35,294 $ 50,000 $ -
1,806,773 4,873,579 6,607,576 - 1,099,680 1,174,332
1,175,974 3,673,037 1,445,848 - - -
2,906,031 754,257 - - - -
$ °1;1'48,680 :1.174,332
165
apical Projects
inei L1A.An��.CAniMI p�rdne�l: " ±.
D-Qate Completed . FY2008 FY2008
ludaret 1�io rcts AddlHc►ns L P-T.D Budget
Revenues:
$ 150,000
$ 150,000
$ - $ -
Interest Earnings
$ 74,490
$ 19,592
$ - $ 54,898
Contributions for BMX Track
39,670
-
- 39,670
Federal Grant
2,448,694
2,448,694
- -
Total Revenues. '
$ 3.562,854
$ 2,468,286:
: $ - $ 94,568
Operating Transfers In:
22,000
-
- 22,000
General Fund
$ 388,310
$ 270,958
$ - $ 117,352
GIS - Funds 100, 210
-
-
- -
Land Sales
50,000
-
- -
Faciities Fund
734,384
-
700,000 1,434,384
Fund 263 - Trinity Acres Paving
-
-
- -
Debt Service
-
-
- -
Bayside Fire Department
497,000
48,200
- 448,800
Projects:
85 Village Metals Removal
$ 150,000
$ 150,000
$ - $ -
130 East Elementary Doorway
4,200
4,200
- -
146 BMX Bike Park
94,670
-
- 94,670
173 Bayside classroom equipment
48,200
48,200
-
174 Bayside Storage Addition & Engine Bay
426,800
-
- 426,800
00102 Bayside Underground Electrical
22,000
-
- 22,000
03105 Northstar School road /parking lot design
50,000
-
- 50,000
03106 KHS emergency generator
50,000
-
- 50,000
03108 Borough Building Parking
50,000
-
- 50,000
03109 Borough Building air handling penthouse
10,000
-
- 10,000
03110 Borough Building emergency generator
20,000
-
- 20,000
03120 Women's Bay Cmp Plan Revision
33,380
-
- 33,380
05001 Fiber Optic Survey
2,448,694
2,448,694
- -
06001 Computer Upgrade
114,000
-
- 114,000
07008 Seismic Repay
390,000
-
- 390,000
07015 HS Kitchen Floor
-
-
- -
07016 R and R Panamaroff Creek Culverts
30,000
-
- 30,000
07017 Hospital Solarioum
25,000
-
- 25,000
07018 High School Pod Repairs
40,000
-
- 40,000
Transfers out - Fund 430
136,350
136,350
-
400 Undesimated
39,254
-
700,000 739,254
166
1
1
1
i
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
P�evbus Activlty:., Activlty ACOMY Acdvlty Adivlty
CV+�mI! Gv 9AI10 CYJfi 4 F1/ 9041
$ 49,278
$ -
$ 45,392 $ -
-
-
45,392 - - -
49,278
-
45,392 = = =
3,222
235,889
235,889 - - -
-
-
22,000 - - -
28,967
21,033
- - - -
-
50,000
- - - -
-
-
- - 50,000 -
-
-
10,000 - - -
2,353
-
- 17,647 - -
22,392
10,988
- 17,647 - -
102,222
11,778
- - -
-
390,000
- - - -
6,520
7,129
- - -
-
30,000
- - - -
-
25,000
- - - -
-
40,000
- - - -
$ 264,232
$ 821.817
$ 404,065 $ 35.294 $ .000 $ -
167
Project Title: BMX Bike Park
Project Description: Construct a bike park for public use.
Project Number: 146
Expenditure Category Estimated Prior Years
Project
Prior Years
Total Cost Expenditures
Balance 2007 -08
2008 -09 2009 -10 20010 -11 20011 -12
Administration $ 6,000 $ 5,553
$ 447 $ -
$ 447 $ - $ - $ -
Land - -
- -
- - -
Site Investigation - -
- -
- - - -
Design Services - -
- -
- - - -
Construction 88,670 43,725
44,945 -
44,945 - - -
Equipment - -
- -
- - - -
Other Services - -
- -
- - - -
Contingency - -
- -
- - - -
Overhead - -
- -
- - - -
Totals $ 94,670 $ 49,278
$ 45,392 $ -
$ 45,392 $ - $ - $ -
Cost Beyond 5 -year program: None
301,800
-
Source of Funding: Contributions and interest earnings
175,000
175,000 - - -
Operating Budget Effect: $10,000 per year from the Buildings and Grounds Fund
-
Project Title: Bayside Storage Addition & Engine Bay Project Number: 174
Project Description: Addition ofstorage room for classroom and other equipment,
additon of one engine bay, install sprinkler system in classroom.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08
2008 -09 2009 -10 20010 -11 20011 -12
Administration
$ 20,000
$ 222
$ 19,778
$ 9,889
$ 9,889 $ - $ - $ -
Land
-
-
-
-
- - -
Site Investigation
-
-
-
-
- - - -
Design Services
27,500
3,000
24,500
12,250
12,250 - - -
Construction
301,800
-
350,000
175,000
175,000 - - -
Equipment
-
-
-
-
- - - -
Other Services
2,500
-
2,500
1,250
1,250 - - -
Contingency
75,000
-
75,000
37,500
37,500 - - -
Overhead
-
-
-
-
- - - -
Totals
$ 426,800
$ 3,222
$ 471,778
$ 235,889
$ 235,889 $
Cost Beyond 5 -year program: None
Source of Funding: Fire Protection Area No. 1
Operating Budget Effect: $10,000 per year
168
1
Project Title: Bayside Underground Electrical
Project Description: Replace power pole with underground electric.
I
1
1
I
1
t
Project Number: 00102
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2007 -08 2008-09 2009 -10 20010 -11 20011 -12
Administration $ 22,000 $ - $ 22,000 $ - $ 22,000 $ - $ - $ -
Land - - - - - - - Site Investigation - - - - - - -
Design Services - - - - - - -
Construction - - - - - - - -
Equipment - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals $ 22,000 $ - $ 22,000 $ - $ 22,000 $ - $
Cost Beyond 5 -year program: None
Source of Funding: Fire Protection Area No. 1
Operating Budget Effect: None
Project Title: Northstar School road/parking lot design
Project Number: 03105
Project Description: Design a combined playground/parking area and address drainage issues.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08
2008-09 2009 -10 20010 -11 20011 -12
Administration $ 1,000
$ 6,707
$ (5,707) $ -
$ - $ - $ - $ -
Land -
-
- -
- - -
Site Investigation -
-
- -
- - - -
Design Services 49,000
21,737
27,263 21,033
- - - -
Construction -
-
- -
- - - -
Equipment -
-
- -
- - - -
Other Services -
523
(523) -
- - - -
Contingency -
-
- -
- - - -
Overhead
-
Totals $ 50,000
$ 28,967
$ 21,033 $ 21,033
$ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: Interest Earnings
Operating Budget Effect: None
169
Project Title: KHS emergency generator Project Number: 03106
Project Description: Move generator from the hospital to the high school.
Expenditure Category Estimated
Prior Years
Project
Project Number: 03108
Total Cost
Expenditures
Balance
2007 -08 2008-09 2009 -10 20010 -11 20011 -12
Administration $ 1,000
$ -
$ 1,000
$ 1,000 $ - $ - $ - $ -
Land -
-
-
- - -
Site Investigation -
-
-
- - - - -
Design Services -
-
-
- - - - -
Construction 49,000
-
49,000
49,000 - - - -
Equipment -
-
-
- - - - -
Other Services -
-
-
- - - - -
Contingency -
-
-
- - - - -
Overhead -
-
-
- - - - -
Totals $ 50,000
$ -
$ 50,000
$ 50,000 $ - $ - $ - $ -
- -
- -
Other Services
Cost Beyond 5 -year program: None
- -
- -
- -
Source of Funding: Interest Earnings
- -
- -
- -
Operating Budget Effect: None
Overhead
- -
- -
Project Tide:
Borough Building Parking
Project Number: 03108
Project Description:
Enlarge and resurface parking lot
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance 2007 -08
2008 -09 2009 -10
20010 -11 20011 -12
Administration
$ 1,000 $ - $
1,000 $ -
$ - $ -
$ 1,000 $ -
Land
- -
- -
- -
-
Site Investigation
- -
- -
- -
- -
Design Services
- -
- -
- -
- -
Construction
49,000 -
49,000 -
- -
49,000 -
Equipment
- -
- -
- -
- -
Other Services
- -
- -
- -
- -
Contingency
- -
- -
- -
- -
Overhead
- -
- -
- -
- -
Totals
$ 50,000 $ - $
50,000 $ -
$ - $ -
$ 50,000 $ -
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
170
1
1
1
t
Project Title: Borough Building air handling penthouse Project Number: 03109
Project Description: Construct a penthouse for the air conditioner and air handling equipment.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08
2008-09 2009 -10 20010 -11 20011 -12
Administration $ 1,000
$ -
$ 1,000 $ -
$ 1,000 $ - $ - $ -
Land -
-
- -
- - -
Site Investigation -
-
- -
- - - -
Design Services -
-
- -
- - - -
Construction 9,000
-
9,000 -
9,000 - - -
Equipment -
-
- -
- - - -
Other Services -
-
- -
- - - -
Contingency -
-
- -
- - - -
Overhead
- -
Totals $ 10,000
$ -
$ 10,000 $ -
$ 10,000 $
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
Project Title: Borough Building emergency generator Project Number: 03110
Project Description: Move generator from hospital and install in Borough Building.
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2007 -08 2008 -09 2009 -10 20010 -11 20011 -12
Administration $ 1,000 $ 933 $ 67 $ - $ - $ 67 $ - $ -
Land - - - - - - Site Investigation - - - - - - - -
Design Services - - - - - - -
Construction 19,000 1,420 17,580 - - 17,580 - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - -
Totals $ 20,000 $ 2,353 $ 17,647 $ - $ - $ 17,647 $
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
171
Project Title: Womens Bay Comprehensive Plan Revision Project Number: 03120
Project Description: Update and revise the Womens Bay area Comprehensive Plan
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2007 -08 2008 -09 2009 -10 20010 -11 20011 -12
Administration $ 33,380 $ 22,392 $ 10,988 $ 10,988 $ - $ - $ - $ -
Land - - - - - - Site Investigation - - - - - - - -
Design Services - - - - - - -
Construction - - - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals $ 33,380 $ 22,392 $ 10,988 $ 10,988 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
t
172 1
L
Project Title:
Computer Upgrade
Project Number: 06001
Project Description:
Replace outdated computers
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
2007 -08 2008-09
2009 -10 20010 -11 20011 -12
Administration
$ - $ -
$ -
$ - $ -
$ - $
Land
- -
-
- -
- -
Site Investigation
- -
-
- -
- - -
Design Services
- 22,125
(22,125)
- -
- - -
Construction
- -
-
- -
- - -
Equipment
114,000 80,097
33,903
11,778 -
- - -
Other Services
- -
-
- -
- - -
Contingency
- -
-
- -
- - -
Overhead
- - -
Totals
$ 114,000 $ 102,222
$ 11,778
$ 11,778 $
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
t
172 1
L
Project Title: School Seismic Upgrade Project Number: 07008
Project Description: Reinforce school building foundations for seismic standards
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08 2008-09 2009 -10 20010 -11 2001
Construct Mgmt, Consultant
$ -
$ -
$ - $ - $ - $
Construct Mgmt, in -house
-
-
- - - -
Land
-
-
- - - -
Site Investigation
-
-
- - - "
Design Services
-
-
- - -
Construction
390,000
-
390,000 390,000 - - -
Equipment
-
-
- - - -
Technology
-
-
- - - -
Indirect Admin
-
-
- - - - -
Art
-
-
- - - - -
Contingency
- - "
Totals
$ 390,000
$ -
$ 390,000 $ 390,000 $ - $
173
Cost Beyond 5-year program: None
Source of Funding: General Fund
Operating Budget Effect: None
Project Title: HS Kitchen Floor
Project Number: 07015
Project Description: Emergency replacement of High School kitchen Boor.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08 2008-09 2009 -10 20010 -11 2001
Construct Mgmt, Consultant $ -
$ -
$ -
$ - $ - $ - $ - $
Construct Mgmt, in -house 559
305
254
254 - -
Site Investigation
Design Services 1,119
-
1,119
1,119 - - -
Construction 11,188
6,215
4,973
4,973 - -
Equipment
Technology -
Indirect Admin 224
-
224
224 - - -
-
-
Contingency 559
559
559
Totals $ 13,649
$ 6,520
$ 7,129
$ 7,129 $ - $ - $ - $
Cost Beyond 5-year program: None
Source of Funding: Unfunded
Operating Budget Effect: None
173
Project Title: RepairlReplace Panamaroff Creek Culverts Project Number: 07016
Estimated
Project Description: Repair and/or replace the culverts in Panamaroff Creek for proper drainage.
Expenditure Category Estimated Prior Years Project
Total Cost
Total Cost Expenditures Balance 2007 -08 2008 -09 2009 -10
20010 -11 20011 -1
Construct Mgmt, Consultant $ - $ - $ - $
$ -
Construct Mgmt, in -house 30,000 - 30,000
-
Land - - -
25,000
Site Investigation -
- - -
Design Services -
-
Construction -
Equipment -
-
Technology -
- -
Indirect Admin -
Art - - - - - -
-
Contingency -
- �
Totals $ 30,000 $ - $ 30,000 $
-
-
Cost Beyond 5 -year program: None
- -
Source of Funding: Borough Capital Projects fund contingencies
-
Operating Budget Effect: None
- -
Project Title: Hospital Solarium Project Number: 07017
Project Description: Install a solarium on existing porch for Care Center patients to sit in shelter
Expenditure Category
Estimated
Prior Years Project
Total Cost
Expenditures Balance 2007 -08 2008-09
2009 -10 20010 -11 20011 -1
Construct Mgmt, Consultant
$ -
$ - $ - $ - $
-
Construct Mgmt, in -house
25,000
- 25,000 25,000 -
- - -
Land
-
- - -
Site Investigation
-
- - - -
- -
Design Services
-
- - - -
- - -
Construction
Equipment
-
-
- - -
- -
Technology
-
- - - -
- -
Indirect Admin
-
- - - -
- - -
Art
-
- - - -
- -
Contingency
Totals
$ 25,000
$ - $ 25,000 $ 25,000 $
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
174 1
[1
1 Project Title: High School Pool Repairs Project Number: 07018
Project Description: Repairs to corroding equipment, framework of existing pool
[l
t
fl
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08 2008-09 2009 -10 20010 -11 2001
Construct Mgmt, Consultant
$ -
$ -
$ - $ - $ - $ - $ - $
Construct Mgmt, in -house
-
-
- - - - -
Land
-
-
- - - - -
Site Investigation
-
-
- - - - -
Design Services
-
-
- - - - -
Construction
-
-
- - - - -
Equipment
40,000
-
40,000 40,000 - - -
Technology
-
-
- - - - -
Indirect Admin
-
-
- - - - -
Contingency
-
-
-
Totals
$ 40,000
$ -
$ 40,000 $ 40,000 $ - $ - $ - $
Cost Beyond 5-year program: None
Source of Funding: Contingencies
Operating Budget Effect: None
175
t
G
J
L/fle -to -Date Completed FY 2008 FY2008
obt School Construction Budoet Prolecta Adcgtlons L -T D Budlaet
Revenues:
Interest
Proceeds from 2004A Bond Issue
$ 2,000,000 $ - $
9,302,760 212,518
- $ 2,000,000
- 9,090,242
2,251,134
Proceeds from 2004B Bond Issue
11,050,000 -
- 11,050,000
1,858,255
Transfer in - General Fund
- -
- -
237,918
Total Pevenues/Transfers In
$ 22.352.760 $ 212518 $
- $ ' 22.140.242
728,708
Projects:
03119 High School Swimming Pool
$ 6,210,000
04101 Old Harbor Gym
2,251,134
04102 Larsen Bay School Repair
339,883
04103 Ouzinkie Gym
1,858,255
05002 Earthquak evaluation
500,000
05009 Kodiak Middle School concrete repair
237,918
05010 KHS asbestos 8 floor covering
304,704
05011 District-wide floor covering replacement
728,708
05012 KHS heating and ventilation
250,000
05013 Kodiak High School insulation and windows
596,020
05014 IRMA Roof complex upgrade
523,504
05015 High School Voc ed/classroom reclamation
4,840,788
05016 East School heating and ventilation
520,000
05017 Learning Center renovation
1,181,336
176
$ 6,210,000'
- - 2,251,134
- - 339,883
- - 1,858,255
,
- - 500,000
237,918
212,518 (92,186)
- - 728,708
- - 250,000
- - 596,020
- - 523,504
- - 4,840,788
- - 520,000
- - 1,181,336
Ar+ewous acr,� actl�ity .. aaawq�,� � acrrwty
Years Acdv*Y " }' FY 200iB FY 1008 ` "FY 20 , 10 20f t
$ 1,912,850 $ 300,000 $
9,302,760
11,050,000
<; S ;32.286,610 <.� - 300,004 °. S .
$ 886,891
$ 2,661,807
$ 2,661,303 $ -
2,807
-
2,250,508 - - -
1,525
338,357 - - -
4,399
926,928 °`
926,928 - - -
319,523
180,477
- - - -
9,350
228,568
- - - -
212,518
92,186
- - - -
242,483
243,115
243,110 - - -
174
62,457
187,370 - - -
4,117
-
- - 591,903 -
15,727
-
- - 507,777 -
58,296
-
- - - -
41,958
478,042
- - - -
7,003
-
- - - 1,174,332
,5
L . J O,
177
t
Project Title: High School Swimming Pool
Prior Years
Project
Project Number: 03119
Project Description: Construct new pool
Expenditures
Balance 2007 -08
2008-09 2009 -10
20010 -11 20011 -1
Expenditure Category Estimated
Prior Years
Project
$ 56,001 $ -
$ -
56,431
Total Cost
Expenditures
Balance
2007 -08
2008-09 2009 -10
20010 -11 20011 -1
Construct Mgmt, Consultant $ 98,000
$ 73,856
$ 24,144
$ 12,072
$ 12,072 $ -
$ - $ -
Construct Mgmt, in -house 160,000
62,556
97,444
48,722
48,722 -
-
Land -
5,105
(5,105)
-
- -
Site Investigation -
14,641
(14,641)
-
- -
- -
Design Services 463,000
670,558
(207,558)
-
- -
-
Construction 4,900,000
59,261
4,840,739
2,420,370
2,420,370 -
-
Equipment 150,000
79
149,921
74,961
74,961 -
-
Technology -
-
-
-
-
Indirect Admin 145,000
835
144,165
72,083
72,083
Art 49,000
-
49,000
24,500
24,500 -
-
Contingency 245,000
-
245,000
9,100
8,595 -
- -
Totals $ 6,210,000
$ 886,891
$ 5,323,109
$ 2,661,807
$ 2,661,303 $
Cost Beyond 5 -year program: None
Source of Funding: 2004B Bond issue
Operating Budget Effect: None
,
Project Title:
Project Description
Old Harbor Gym & Voc Ed Renovation Project Number: 04101
Construct gym addition and renovate voc-ed area
F,
Expenditure Category
Construct Mgmt, Consultant
Construct Mgmt, in -house
Land
Site Investigation
Design Services
Construction
Equipment
Technology
Indirect Admin
Art
Contingency
Totals
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08
2008-09 2009 -10
20010 -11 20011 -1
$ 56,431
$ 430
$ 56,001 $ -
$ 56,001 $ -
$ -
56,431
2,335
54,096 -
54,096 -
-
124,645
-
124,645 -
126,645 -
- -'
1,780,638
-
1,780,638 -
1,780,638 -
- -
89,032
13
89,019 -
89,019 -
-
46,022
29
45,993 -
45,993 -
-
8,903
-
8,903 -
8,903 -
- -
89,213
-
89,213 -
89,213
$ 2,251,315
$ 2,807
$ 2,248,508 $ -
$ 2,250,508 $
Cost Beyond 5-year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
178
J
(J
1
'
Project Title:
46,220
Project Title:
1,540,669
Project Description:
770,335
Expenditure Category
'
Construct Mgmt, Consultant
21,606
Construct Mgmt, in -house
30,813
Land
15,392
Site Investigation
1
Design Services
Construction
3,852
Equipment
72,510
Technology
36,255
Indirect Admin
i
Art
$ 926,928
Contingency
Totals
1
Larsen Bay School Floor Repair Project Number: 04102
Project will level the schools Boors which have been affected by differential settlement of the foundation
Estimated Prior Years Project
Total Cost Expenditures Balance 2007 -08 2008-09 2009 -10 20010 -11 200
$ 5,750 $ 358 $ 5,392 $ - $ 5,392 $ - $ - $
- 1,137 (1,137) - - - -
18,000 - 18,000 - 18,000 - -
288,000 - 288,000 - 288,000 - -
8,600 2 8,598 - 8,598 - -
5,750 29 5,721 - 5,721 - -
13,783 - 13,783 - 12,646 - -
$ 339,883 $ 1,526 $ 338,357 $ - $ 338,357 $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
'
Project Title:
46,220
Project Description:
1,540,669
Expenditure Category
770,335
Construct Mgmt, Consultant
'
Construct Mgmt, in -house
Land
21,606
Site Investigation
30,813
Design Services
15,392
Construction
7,703
Equipment
3,852
Technology
72,510
Indirect Admin
36,255
Art
i
Contingency
$ 926,928
Totals
Ouzinkie Gym Renovation Project Number: 04103
Construct gym addition
Estimated Prior Years Project
Total Cost Expenditures Balance 2007 -08 2008-09 2009 -10 20010 -11
$ 40,085 $ 649 $ 39,436 $ 19,718 $ 19,718 $ - $ - $
30,813 3,710 27,103 13,552 13,552 = -
92,440
- 92,440
46,220
46,220 - -
1,540,669
- 1,540,669
770,335
770,335 - -
43,222
11 43,211
21,606
21,605
30,813
29 30,784
15,392
- -
15,392 - -
7,703
- 7,703
3,852
3,851 - -
72,510
- 72,510
36,255
36,255
$ 1,858,255 $
4,399 $ 1,853,856
$ 926,928
_
$ 926,928 $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
1
179
t
t
Expenditure Category
Construct Mgmt, Consultant
Construct Mgmt, in -house
Land
Site Investigation
Design Services
Construction
Equipment
Technology
Indirect Admin
Art
Contingency
Totals
Estimated
Prior Years
Project
Project Title:
Earthquake Evaluation Study
Balance
Project Number: 05002
2009 -10 20010 -11 20011 -1
Project Description:
Evaluate school facilities ability
to withstand strong ground motion
Expenditure Category
Estimated Prior Years
Project
(3,548)
Total Cost Expenditures
Balance
2007 -08 2008-09 2009 -10
20010 -11 20011- ,
Admin
$ 100,000 $ 117,559
$ (17,559)
$ - $ - $ -
$ - $
Equipment
- 6,811
(6,811)
- - -
-
Engineering Services
400,000 169,465
230,535
180,477 - -
-
Other
- 25,689
(25,689)
- - -
-
Totals
$ 500,000 $ 319,523
$ 180,477
$ 180,477 $ - $ -
$ -
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
l
Project Title:
KMS, Repair Spalling Concrete
Project Number: 05009
Project Description:
Repaidreplace 5,000 sf of concrete walks and
stairs at Kodiak Middle School
Expenditure Category
Construct Mgmt, Consultant
Construct Mgmt, in -house
Land
Site Investigation
Design Services
Construction
Equipment
Technology
Indirect Admin
Art
Contingency
Totals
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08 2008-09
2009 -10 20010 -11 20011 -1
4,400
7,948
(3,548)
4,400
-
4,400
4,400 -
- -
217,000
1,401
215,599
215,599 -
- -
-
1
(1)
- -
- -
2,000
-
2,000
2,000 -
- -
10,118
-
10,118
6,569 -
- -
$ 237,918
$ 9,350
$ 228,568
$ 228,568 $ -
$ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
i
180
CC
u
1
1
C
1
Project Title: KHS Asbestos Removal/Floor Repair Project Number: 05010
Project Description: Remove floor tiles containing asbetos and install new flooring at Kodiak High School
Expenditure Category
Estimated
Prior Years
Project
1
Expenditure Category
Total Cost
Expenditures
Balance
2007 -08 2008-09 2009 -10 20010 -11 200
Construct Mgmt, Consultant
$ -
$ -
$ -
$ - $
Construct Mgmt, in -house
5,304
7,413
(2,109)
- - - -
Land
-
-
-
- - -
Site Investigation
-
-
-
- - - -
Design Services
14,000
-
14,000
14,000 - - -
Construction
269,200
204,002
65,198
65,198 - - -
Equipment
-
-
-
- - - -
Technology
-
-
-
- - - -
IndirectAdmin
3,000
1,103
1,897
1,897 - - -
Art
-
-
- - - -
Contingency
13,200
-
13,200
11,091 - - -
Totals
$ 304,704
$ 212,518
$ 92,186
$ 92,186 $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
'
Project Title:
Project
Project Description:
1
Expenditure Category
Construct Mgmt, Consultant
Construct Mgmt, in -house
Land
13,673
Site Investigation
672,000
Design Services
445,547
Construction
4
Equipment
4,000
Technology
1,646
Indirect Admin
Art
1
Contingency
Totals
Floor covering replacement Project Number: 05011
RemovaUreplacement in failing floor finishes at four schools in the borough
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
20,000
13,673
6,327
672,000
226,453
445,547
-
4
(4)
4,000
2,354
1,646
2007 -08 2008-09 2009 -10 20010 -11 200
3,164 3,164 - -
222,774 222,774 - -
823 823 - -
32,708 - 32,708 16,354 16,349 -
$ 728,708 $ 242,483 $ 486,225 $ 243,115 $ 243,110 $
I Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
181
I
Project Title: KHS HVAC Upgrade Project Number: 05012
Project Description: Replacement of the remaining older HVAC controls with new controls based on district standards
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08
2008-09
Construct Mgmt, Consultant
$ -
$ -
$ -
$ -
$ -
Construct Mgmt, in -house
4,000
172
3,828
957
2,871
Land
-
-
-
-
-
Site Investigation
-
-
-
-
-
Design Services
10,000
-
10,000
2,500
7,500
Construction
224,000
-
224,000
56,000
168,000
Equipment
-
1
(1)
-
-
Technology
-
-
-
-
-
Indirect Admin
1,000
-
1,000
250
750
Art
-
-
-
-
-
2009 -10 20010 -11 20011 - 1
Contingency 11,000 - 11,000 2,750 8,249 - -
Totals $ 250,000 $ 174 $ 249,826 $ 62,457 $ 187,370 $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
- A
Operating Budget Effect: None I
Project Title: KHS Exterior Insulation & Window Upgrade Project Number: 05013
Project Description: Installation of Exterior Insulation and Finish System; and replacement of single paned windows.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08
2008-09 2009 -10 20010 -11
20011 -1
Construct Mgmt, Consultant
$ -
$ -
$ - $ -
$ - $ - $ -
$
Construct Mgmt, in -house
7,020
3,463
3,557 -
- - 3,557
Land
-
-
- -
- - -
Site Investigation
-
-
- -
- - -
Design Services
37,000
650
36,350 -
- - 36,350
Construction
Equipment
521,000
-
-
3
521,000 -
(3) -
- - 521,000
- - -
Technology
-
-
- -
- - -
Indirect Admin
5,000
-
5,000 -
- - 5,000
Art
-
-
- -
- -
,
Contingency
26,000
-
26,000 -
- - 25,996
Totals
$ 596,020
$ 4,117
$ 591,903 $ -
$ - $ - $ 591,903
$
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
182
I n
fJ
F�
1
t
1
1
I
Project Title: IRMA Roof Complex Upgrade Project Number: 05014
Project Description: Replacement of -68, 000sf of roofing system not replaced in previous project.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08
2008-09 2009 -10 20010 -11 200
Construct Mgmt, Consultant
$ -
$ -
$ - $ -
$ - $ - $ - $
Construct Mgmt, in -house
6,000
4,750
1,250 -
- - 1,250
Land
-
-
- -
- - -
Site Investigation
-
-
- -
- - -
Design Services
30,000
10,974
19,026 -
- - 19,026
Construction
460,000
-
460,000 -
- - 460,000
Equipment
-
3
(3) -
- - -
Technology
-
-
- -
- - -
Indirect Admin
4,000
-
4,000 -
- - 4,000
Art
-
-
- -
- - -
Contingency
23,504
-
23,504 -
- - 23,501
Totals
$ 523,504
$ 15,727
$ 507,777 $ -
$ - $ - $ 507,777 $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Project Title: High School Voc ed(classroom reclamation Project Number: 05015
Project Description: Reclaim voc -ed space currently used as office space and non voe-ed classrooms
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08 2008-09 2009 -10 20010 -11 2
Construct Mgmt, Consultant
$ 125,272
$ -
$ 125,272
$ - $ - $ - $ -
Construct Mgmt, in -house
125,749
22,258
103,491
- - - -
Land
-
-
-
Site Investigation
-
-
-
This project is currently on hold, pending
Design Services
269,673
3,461
266.212
approval of a new bond issue to cover
Construction
3,790,163
32,550
3,757,613
increased construction cost estimates.
Equipment
228,206
27
228,179
Technology
-
-
-
Indirect Admin
94,821
-
94,821
- - - -
Art
37,902
-
37,902
- - - -
Contingency
169,002
-
169,002
-
Totals
$ 4,840,788
$ 58,296
$ 4,782,492
$ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: 20048 Bond Issue
Operating Budget Effect: None
183
I
t
Project Title: East School heating and ventilation Project Number: 05016
Project Description: Replace HVAC system
Expenditure Category Estimated Prior Years
Total Cost Expenditures _
Construct Mgmt, Consultant $ - $ - $
Construct Mgmt, in -house 6,000 2,015
Land - -
Project
Balance 2007 -08 2008-09 2009 -10 20010 -11 20011- .
3,985 3,985 - -
Site Invesugabon -
-
-
-
- - -
Design Services 28,000
Construction 460,000
11,585
28,355
16,415
431,645
16,415
431,645
- - -
- - -
Equipment -
3
(3)
-
- - -
Technology -
-
-
-
- - -
Indirect Admin 4,000
-
4,000
4,000
- - -
Art -
-
-
-
- - -
Contingency 22,000
-
22,000
21,997
- - -
Totals $ 520,000 $
41,958
$ 478,042
$ 478,042 $
- $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
t
t
hi
I
t
184
[J
1
1
1
t
1
1
1
Project Title:
Leaming Center Remodel
Project Number: 05017
Project Description:
Remodel a shipping/receiving building into classrooms
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08 2008-09 2009 -10 20010 -11 20
Construct Mgmt, Consultant
$ 29,000
$ -
$ 29,000 $ - $ - $ - $ - $
Construct Mgmt, in -house
16,000
3,722
12,278 - - - -
Land
-
-
- - - -
Site Investigation
-
-
- - - - -
Design Services
77,500
3,275
74,225 - - - -
Construction
969,000
-
969,000 - - - -
Equipment
29,000
7
28,993 - - - -
Technology
-
-
- - - - -
Indirect Admin
3,000
-
3,000 - - - -
Art
9,690
-
9,690 - - - -
Contingency
48,146
-
48,146 - - - -
Totals
$ 1,181,336
$ 7,003
$ 1,174,333 $ - $ - $ - $ - $ 1.
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
185
CAPITAL PROJECTS- L/fe -to -Oats Completed FY 2008 FY 2008
Fund 430 -State Catiltal Grants Budget Protects Addittons L =T -D Budget
Revenues:
Interest Earnings
60,000
$ - $
- $ 60,000
Anton Larsen Bay Boat Ramp
560,000
560,000
0100 School Repair
126,770
126,770
-
Chiniak Grant
20,000
20,000
SHSGP Grant
138,151
138,151
-
02107 ADF &G, fish research
200,000
200,000
Coastal Impact Program CIAP Grant
189,985
189,985
Kodiak Cadastral Grant
40,000
40,000
-
AK Coastal Management
46,000
46,000
-
Homeland Security
17,733
17,733
06008 Summit Lake Trail
23,500
23,500
06007 ADF & G Building Design
1,500,000
1,500,000
2005 Pre Disaster Mitigation Grant
41,724
41,724
05026 HS Library Wing Seismic Retrofit
465,618
465,618
07001 Area Wide School Equipment and Supply
70,000
70,000
07003 Island Lake Trail
48,000
48,000
07004 Larsen Bay Equipment
70,000
70,000
07005 Main elementay School Playground Equit
25,000
25,000
07006 Port Lions Community Workshop
10,000
10,000
07008 School Facilities Seismic Repairs
910,000
910,000
07009 Tsunami Siren, Upgrades & Additions
100,000
100,000
07010 ADF & G Near Island Facility
500,000
500,000
07011 Ouzinkie Dock Replacement
570,000
570,000
07012 Ouzinkie School Seismic Upgrade
308,344
308,344
East Elementary School Siesmic Upgrade
138,606
138,606
Transfers in from fund 276
Anton Larson Boat Ramp
60,000
60,000
Coastal Impact Program
130,000
130,000
Dingell- Johnson Contribution
140,000
140,000
Transfer from fund 410
136,350
136,350
186
1
1
1
1
1
i
1
1
1
1
1
1
1
1
1
1
1
1
1
u ActtY . Ac�tvlty
$ -
$ 60,000
560,000
_
11,595
8,405 - - -
137,848
62,152 - - - -
189985
- - - -
-
17,733 - - - -
-
23,500 - - - -
-
1,500,000 - - - -
16,041
25,683 - - - -
-
465,618 - - - -
-
70,000 - - - -
-
48,000 - - - -
-
70,000 - - - -
-
25,000 - - - -
-
10,000 - - - -
-
910,000 - - - -
-
100,000 - - - -
-
500,000 - - - -
-
570,000 - - - -
-
308,344 - - - -
-
138,606 - - - -
60,000
- - - - -
130,000
- - - - -
-
140,000 - - - -
-
136,350 - - - -
$ 1,105,469
$ 5,189,391
187
II
CAPITAL PROJECTS LJfe -t+o -Dote Completed FY2008 FY2008 1
Fund 430 -State Capital Gnmts Bu&et Pnolects Ackgdo s L -T -D Budget
Projects:
177 Anton Larsen Bay Boat Ramp
896,350
-
- 896,350
00100 High School Repair
126,770
126,770
- -
02107 ADF&G Research Study
200,000
-
- 200,000
03114 CIAP - Coastal Impact Program
319,985
-
- 319,985
03118 Chiniak Multi - Use Grant
20,000
-
- 20,000
04106 SHSGP Grant
138,151
138,151
- -
05003 Kodiak Cadastral Grant
40,000
40,000
- -
05005 Alaska Coastal Management
46,000
46,000
- -
05006 KHS Pool filter
60,000
-
- 60,000
05019 Homeland Security
17,733
-
- 17,733
05020 Predisaster Mitigation Grant
41,724
-
- 41,724
05026 KHS Library Seismic
465,618
-
- 465,618
06007 ADF 8 G Building Design
1,500,000
-
- 1,500,000
06008 Summit Lake Trail
23,500
-
- 23,500
07001 Area Wide School Equip
70,000
-
- 70,000
07003 Island Lake Trail
48,000
-
- 48,000
07004 Larsen Bay Equipment
70,000
-
- 70,000
07005 Main Elementay Playground Equipment
25,000
-
- 25,000
07006 Port Lions Community Workshop
10,000
-
- 10,000
07008 School Facilities Seismic Repairs
910,000
-
- 910,000
07009 Tsunami Siren, Upgrades 8 Additions
100,000
-
- 100,000
07010 ADF 8 G Near Island Facility
500,000
-
- 500,000
07011 Ouzinkie Dock Replacement
570,000
-
- 570,000
07012 Ouzinkie School Seismic Upgrade
308,344
-
- 308,344
07014 East Elementary Window Seismic
138,606
-
- 138,606
Total titata ErantPrniar_tc .
I R- Rdfi.781
I 35A_921 ; S
& 6.294.860
188
1
1
1 625,385 135,483 135,482
1
136,734
293,695
63,266
26,290
11,118
8,882
- - - -
49,698
10,302
- - - -
14,430
3,303
- - - -
20,114
21,610
- - -
5,252
-
460,366 - - -
-
750,000
750,000 - - -
'
17,210
6,290
- - - -
-
70,000
- - - -
-
48,000
70,000
-
_
25,000
_
-
10,000
- -
-
910,000
-
-
-
100,000 - - -
-
500,000
- - - -
-
570,000
2,129
306,215
210
138,396
- - - -
'
$ 1,175,974
$ 3;873,037-
1,445;848
t
1
�I
[l
189
Project Title: Anton Larsen Bay Boat Ramp Project Number: 177
Project Description: Investigate the needs for sports fishing improvements in Anton Larsen Bay.
Building additional parking areas and a boat ramp.
Expenditure Category Estimated
Prior Years
Project
Project Description:
A feasibility study to determine
Total Cost
Expenditures
Balance
2007 -08
2008-09 2009 -10 20010 -11 20011 -12
Administration $ 25,000
$ 18,317
$ 6,683
$ 5,012
$ 5,012 $ - $ - $ -
Land -
-
-
-
- - -
Site Investigation -
-
-
-
- - - -
Design Services 50,000
107,725
(57,725)
-
- - - -
Construction 806,350
477,003
329,347
125,471
125,470 - - -
Equipment 10,000
-
10,000
5,000
5,000 - - -
Other Services 5,000
22,340
(17,340)
-
- - - -
Contingency -
-
-
- - - -
Overhead -
-
-
-
- - - -
Totals $ 896,350
$ 625,385
$ 270,965
$ 135,483
$ 135,482 $ - $ - $ -
Cost Beyond 5-year program: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
Project Title:
ADF &G Research Project
Project Number: 02107
Project Description:
A feasibility study to determine
whether Alaska Dept. of Fish & Game offices should
remain in their present building
or build a new building near other similar facilities.
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance 2007 -08 2008 -09 2009 -10 20010 -11 20011 -12
Administration
$ 15,000 $ 27,112
$ (12,112) $ - $ - $ - $ - $ -
Land
- -
- - - - -
Site Investigation
- -
- - - - - -
Design Services
185,000 109,564
75,436 63,266 - - - -
Construction
- -
- - - - - -
Equipment
- -
- - - - - -
Other Services
- 58
(58) - - - - -
Contingency
- -
- - - - - -
Overhead
- -
- - - - - -
Totals
$ 200,000 $ 136,734
$ 63,266 $ 63,266 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
190
1
1
1
1
�I
11
Project Title: CIAP Grant Project Number: 03114
Project Description: A one -time grant to coastal districts to off -set the impact of oil and gas exploration and development
Expenditure Category Estimated
Prior Years
Project
Project Description: Repair /replace public buildings in Chiniak
Total Cost
Expenditures
Balance
2007 -08 2008-09 2009 -10 20010 -11 20011 -12
Administration $ 14,250
$ 925
$ 13,325
$ 13,000 $ - $ - $ - $
Land 13,500
-
13,500
13,290 - - -
Site Investigation -
-
-
- - - -
Design Services -
-
-
- - - -
Construction -
-
-
- - - -
Equipment -
-
-
- - - -
Other Services 287,235
292,769
(5,534)
- - - -
Contingency 5,000
-
5,000
- - - -
Overhead -
-
-
- - - -
Totals $ 319,985
$ 293,695
$ 26,290
$ 26,290 $
Cost Beyond 5-year program: None
Totals $ 20,000
$ 11,118
$ 8,882
Source of Funding: Grant
Cost Beyond 5 -year program: None
Operating Budget Effect: None
Source of Funding: Enterprise Fund
Project Title: Chiniak Multi -use
Project Number: 03118
Project Description: Repair /replace public buildings in Chiniak
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08 2008 -09 2009 -10 20010 -11 20011 -12
Administration $ 1
$ 6,817
$ (5,817)
$ - $ - $ - $ - $ -
Land -
-
-
- - - -
Site Investigation -
-
-
- - - - -
Design Services -
-
-
- - - - -
Construction 19,000
4,301
14,699
8,882 - - - -
Equipment -
-
-
- - - - -
Other Services -
-
-
- - - - -
Contingency -
-
-
- - - - -
Overhead
-
Totals $ 20,000
$ 11,118
$ 8,882
$ 8,882 $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
191
Ll
Project Title: Homeland Security Grant Project Number: 05019
Project Description: A grant to obtain portable decontamination equipment and supplies
Expenditure Category
Estimated
Prior Years
Project
Project Title: KHS Pool filter
Project Number: 05006
I
Project Description: replace failing filters
20010 -11 20011 -12
Planning
$ -
Expenditure Category Estimated Prior Years
Project
$ - $ -
Administration
Total Cost Expenditures
Balance
2007 -08 2008-09
2009 -10 20010 -11 20011 -12
Administration $ - $ -
$ -
$ - $ -
$ - $ - $ -
Land - -
-
- -
- -
Site Investigation - -
-
- -
- - -
Design Services - -
-
- -
- - -
Construction - -
-
- -
- - -
Equipment 60,000 49,698
10,302
10,302 -
- - -
Other Services - -
-
- -
- - -
Contingency - -
-
- -
- - -
Overhead
-
Totals $ 60,000 $ 49,698
$ 10,302
$ 10,302 $ -
$ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: Federal Grant
Operating Budget Effect: None
Project Title: Homeland Security Grant Project Number: 05019
Project Description: A grant to obtain portable decontamination equipment and supplies
Expenditure Category
Estimated
Prior Years
Project
'
Total Cost
Expenditures
Balance 2007 -08 2008-09 2009 -10
20010 -11 20011 -12
Planning
$ -
$ 328
$ (328) $ - $ - $ -
$ - $ -
Administration
-
-
- - - -
- -
Equipment
17,733
14,102
3,631 3,303
-
Totals
$ 17,733
$ 14,430
$ 3,303 $ 3,303 $ - $ -
$ - $ -
Cost Beyond 5-year program: None ,
Source of Funding: DHS and EM
Operating Budget Effect: None
192
t
I�
1
1
1
L
1
1
Project Title: Predisaster Mitigation Planning Project Number: 05020
Project Description: Preparation of a multi jurisdictional plan for FEMA hazard mitigation project grant funding eligibility
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2007 -08 2008-09 2009 -10 20010 -11 20011 -12
Administration $ 41,724 $ 20,114 $ 21,610 $ 21,610 $ - $ - $ - $
Land - - - - - - -
Site Investigation - - - - - - -
Design Services - - - - - - -
Construction - - - - - - -
Equipment - - - - - - -
Other Services - - - - - - -
Contingency - - - - - - -
Overhead - - - - - - -
Totals $ 41,724 $ 20,114 $ 21,610 $ 21,610 $ - $ - $ - $
Cost Beyond 5-year program: None
Source of Funding: DHS & EM/FEMA
Operating Budget Effect: None
Project Title: KMS Seismic Repair Project Number: 05022
Project Description: Commence repairs to Kodiak Middle School as identified by the seismic vulnerability study.
Expenditure Category
Construct Mgmt, Consultant
Constrict Mgmt, in -house
Land
Site Investigation
Design Services
Construction
Equipment
Technology
Indirect Admin
Art
Contingency
Totals
Estimated Prior Years Project
Total Cost Expenditures Balance 2007 -08 2008-09 2009 -10 20010 -11 20(
19,550 (19,550) - - - -
607 (607) - - - -
109,771 (109,771)
19 (19) - - - -
$ - $ 129,947 $ (129,947) $ - $ - $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
193
17
Project Title: ADF &G Building Design Project Number: 06007
Project Description: Design a new facility to house the local offices of the Alaska Department of Fish & Game
Expenditure Category Estimated
Prior Years Project
Total Cost
,
Project Title: KHS Library Seismic Repair
Administration $ -
$ - $ - $ - $ - $ -
Project Number. 05026
Land -
Project Description: Commence repairs to Kodiak High School library as identified by the seismic vulnerability study.
-
Expenditure Category Estimated
Prior Years
Project
Design Services -
,
Total Cost
Expenditures
Balance
2007 -08 2008 -09 2009 -10 20010 -11
20011 -12
Construct Mgmt, Consultant $ -
$ -
$ -
$ - $ - $ - $ -
$ -
Construct Mgmt, in -house 10,110
709
9,401
- 9,401 -
$ - $ 1,500,000 $ 750,000 $ 750,000 $ -
Land -
-
-
- - - -
Cost Beyond 5-year program: None
Site Investigation -
-
-
- - - -
-
Design Services 46,562
4,540
42,022
- 42,022
Construction 408,946
-
408,946
- 408,943 - -
-
Equipment -
3
(3)
- - - -
-
Technology -
-
-
- - - -
-
Indirect Admin -
-
-
- - - -
-
Art
-
-
- - - -
-
Contingency -
-
-
- - - -
-
Totals $ 465,618
$ 5,252
$ 460,366
$ - $ 460,366 $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
,
Project Title: ADF &G Building Design Project Number: 06007
Project Description: Design a new facility to house the local offices of the Alaska Department of Fish & Game
Expenditure Category Estimated
Prior Years Project
Total Cost
Expenditures Balance 2007 -08 2008 -09 2009 -10
20010 -11 20011 -12
Administration $ -
$ - $ - $ - $ - $ -
$ - $ -
Land -
- - - - -
-
Site Investigation -
- - - - -
-
Design Services -
- - - - -
-
Construction -
- - - - -
- -
Equipment -
- - - - -
-
Other Services -
- - - - -
'
-
Contingencies 1,500,000
- 1,500,000 750,000 750,000 -
-
$ 1,500,000
$ - $ 1,500,000 $ 750,000 $ 750,000 $ -
$ - $ -
Totals
Cost Beyond 5-year program: None
Source of Funding: State Grant
Operating Budget Effect None
194
t
1
1
1
I!
I
1
1
�I
II
1
Project Title: Summit Lake Trail
Area Wide School Equipment
Project Number: 06008
Project Description: Construct trail to Summit Lake
Project Description:
Purchase school equipment
Expenditure Category Estimated Prior Years
Project
Expenditure Category
Total Cost Expenditures
Balance
2007 -08 2008-09 2009 -10 20010 -11 20011 -1
Administration $ - $ -
$ -
$ - $ - $ - $ - $
Land - -
-
- - - -
Site Investigation - -
-
- - - -
Design Services - -
-
- - - -
Construction 23,500 17,210
6,290
6,290 - - -
Equipment - -
-
- - - -
Other Services - -
-
- - - -
Contingencies - -
-
- - - -
Totals $ 23,500 $ 17,210
- -
-
$ 6,290
$ 6,290 $ - $ - $ - $
- -
-
Cost Beyond 5-year program: None
Contingencies
- -
Source of Funding: State Grant
- - - -
Totals
Operating Budget Effect: None
Project Title:
Area Wide School Equipment
Project Number: 07001
Project Description:
Purchase school equipment
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
2007 -08 2008-09 2009 -10 20010 -11 20011 -1
Administration
$ 70,000 $ -
$ 70,000
$ 70,000 $ - $ - $ - $
Land
- -
-
- - -
Site Investigation
- -
-
- - - -
Design Services
- -
-
- - - -
Construction
- -
-
- - - -
Equipment
- -
-
- - - -
Other Services
- -
-
- - - -
Contingencies
- -
-
- - - -
Totals
$ 70,000 $ -
$ 70,000
$ 70,000 $ - $ - $ - $
Cost Beyond 5-year program: None
Source of Funding: State Grant
Operating Budget Effect: None
195
1
Expenditure Category Estimated
Prior Years
Project
Project Title: Island Lake Trail
Expenditures
Project Number: 07003
2009 -10 20010 -11 20011 -12
,
Project Description: Extend the Island Lake Trail
$ -
$ 70,000 $ 70,000 $ -
$ - $ 7—$ -
Expenditure Category Estimated Prior Years
Project
- - -
- -
Total Cost Expenditures
Balance
2006 -07 2007 -08
2008 -09 2009 -10 2010-1
Construct Mgmt, Consultant $ 1,920 $ -
$ 1,920
$ 1,920 $
- -
Construct Mgmt, in -house - -
-
-
- - -
Land - -
-
- -
-
Site Investigation 4,800 -
4,800
4,800 -
- -
Design Services 41,280 -
41,280
41,280 -
- -
Construction - -
-
- -
- -
Equipment - -
-
- -
- -
Technology - -
-
- -
- -
Indirect Admin - -
-
- -
- -
Art - -
-
- -
- -
Contingency - -
-
- -
- -
Totals $ 48,000 $ -
$ 48,000
$ 48,000 $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
,
Project Title: Larsen Bay Equipment
Project Number: 07004
,
Project Description: A pass through grant to the City of Larsen Bay
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2007 -08 2008 -09
2009 -10 20010 -11 20011 -12
,
Administration $ 70,000
$ -
$ 70,000 $ 70,000 $ -
$ - $ 7—$ -
Land -
-
- - -
- -
Site Investigation -
-
- - -
- -
Design Services -
-
- - -
- -
Construction -
-
- - -
- - -
Equipment -
-
- - -
- -
Other Services -
Contingencies -
-
- - -
- -
Totals $ 70,000
$ -
$ 70,000 $ 70,000 $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
,
r
196
1
'
Project Title: Main Elementary Playground Equipment
Project Number: 07005
Project Description: Purchase new playground equipment for Main
Elementary
'
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance
2007 -08 2008-09
2009 -10 20010 -11
20011 -1
Administration $ 25,000 $ - $ 25,000
$ 25,000 $ -
$ - $ -
$
'
Land
Site Investigation - - -
- -
- -
Design Services - - -
- -
- -
Construction - -
Equipment
- -
- -
Other Services
Contingencies - - -
- -
- -
'
Totals $ 25,000 $ - $ 25,000
$ 25,000 $
Cost Beyond 5-year program: None
'
Source of Funding: State Grant
Operating Budget Effect: None
Project Title: Port Lions Community Workshop
Project Number: 07006
Project Description: A pass through grant to the City of Port Lions
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance
2007 -08 2008 -09
2009 -10 20010 -11
20011 -1
Administration $ 10,000 $ - $ 10,000
$ 10,000 $ -
$ $ -
$
'
Land
=
Site Investigation - - -
- -
- -
Design Services - - -
Construction
- -
-
Equipment
Other Services - - -
- -
- -
'
Contingencies - - -
- -
- -
Totals $ 10,000 $ - $ 10,000
$ 10,000 $ -
$ - $ -
$
'
Cost Beyond 5-year program: None
Source of Funding: State Grant
Operating Budget Effect: None
197
1
1
J
1
Project Title: Tsunami Siren Upgrade /Addition
Project Number: 07009
'
Project Title: School Seismic Upgrade
Project Number: 07008
Expenditure Category Estimated Prior Years
Project Description: Reinforce school building foundations for seismic standards
Expenditure Category Estimated Prior Years
Project
Balance
2007 -08 2008-09 2009 -10
Total Cost Expenditures
Balance
2007 -08 2008-09
2009 -10 20010 -11 20011 -1
Construct Mgmt, Consultant $ 36,400 $ -
$ 36,400
$ 36,400 $ -
$ - $ - $ -
Construct Mgmt, in -house - -
-
- -
- -
Land - -
-
- -
-
Site Investigation 91,000 -
91,000
91,000 -
- - -
Design Services 782,600 -
Construction - -
782,600
-
782,600 -
- -
- -
- -
Equipment -
-
- -
- -
Technology -
-
- -
- - -
Indirect Admin - -
-
- -
- -
Art - -
-
- -
- -
Contingency - -
-
- -
- -
Totals $ 910,000 $ -
$ 910,000
$ 910,000 $ -
$ - $ - $ -
$ - $ -
Cost Beyond 5 -year program: None
Cost Beyond 5 -year program: None
Source of Funding: State grant
Source of Funding: State grant
Operating Budget Effect: None
Operating Budget Effect: None
1
Project Title: Tsunami Siren Upgrade /Addition
Project Number: 07009
'
Project Description: Repair and/or replace aging tsunami sirens
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2007 -08 2008-09 2009 -10
20010 -11 20011 -1
Construct Mgmt, Consultant $ 4,000 $ - $
4,000
$ - $ 4,000 $ -
$ - $ -
Construct Mgmt, in -house - -
-
- - -
- -
Land - -
-
- - -
- -'
Site Investigation - -
-
- - -
-
Design Services 96,000 -
96,000
- 96,000 -
-
Construction - -
-
- - -
- -'
Equipment - -
-
- - -
-
Technology - -
-
- -
-
Indirect Admin - -
-
- - -
- -
Art - -
-
- - -
Contingency
- -
- -
Totals $ 100,000 $ - $
100,000
$ - $ 100,000 $ -
$ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State grant
Operating Budget Effect: None
198
1
1
1
1
1
Ci
r,
1
1i
Project Title: Near Island ADF &G Facility Project Number: 07010
Project Description: Design a new building for Alaska Dept. of Fish & Game research
Expenditure Category
Estimated
Prior Years
Project
Project Title:
Ouzinkie Dock Replacement
Total Cost
Expenditures
Balance
2007 -08 2008 -09 2009 -10 20010 -11 2001
Construct Mgmt, Consultant
$ 20,000
$ -
$ 20,000
$ 20,000 $ - $ - $ - $
Construct Mgmt, in -house
300,000
-
300,000
300,000 - - -
Land
-
-
-
- - -
Site Investigation
50,000
-
50,000
50,000 - - -
Design Services
130,000
-
130,000
130,000 - - -
Construction
-
-
-
- - - -
Equipment
-
-
-
- - - -
Technology
-
-
-
- - - -
Indirect Admin
-
-
-
- - - -
Contingency
-
-
-
-
Totals
$ 500,000
$ -
$ 500,000
$ 500,000 $ - $ - $ - $
Cost Beyond 5-year program: None
Source of Funding: State grant
Operating Budget Effect: None
Cost Beyond 5-year program: None
Source of Funding: State Grant
Operating Budget Effect: None
199
Project Title:
Ouzinkie Dock Replacement
Project Number: 07011
Project Description:
A pass through grant to the City of Ouzinkie for replacement of a dock.
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
2007 -08 2008 -09 2009 -10 20010 -11 20011 -1
Administration
$ 570,000 $ -
$ 570,000
$ 570,000 $ - $ - $ - $
Land
- -
-
- - -
Site Investigation
- -
-
- - - -
Design Services
- -
-
- - - -
Construction
- -
-
- - - -
Equipment
- -
-
- - - -
Other Services
- -
-
- - - -
Contingencies
- -
-
- - - -
Totals
$ 570,000 $ -
$ 570,000
$ 570,000 $ - $ - $ - $
Cost Beyond 5-year program: None
Source of Funding: State Grant
Operating Budget Effect: None
199
200
Project Title: Ouzinkie School Seismic Upgrade
Project Number: 07012
Project Description: Reinforce the Ouzinkie school for seismic standards
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08 2008 -09
2009 -10 20010 -11 20011 -12
Administration $ 7,026
$ 1,568 $
5,458
$ 5,458 $ -
$ - $ 7—$ -
Land -
-
-
- -
- -
Site Investigation 30,834
-
30,834
30,834 -
- -
Design Services 270,484
560
269,924
269,923 -
- - -
Construction -
Equipment -
-
2
-
(2)
- -
- -
- - -
- - -'
Other Services -
-
-
- -
- -
Contingencies -
-
-
- -
- - -
Totals $ 308,344
$ 2,129 $
306,215
$ 306,215 $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
200
1
1
1
1
1
1
1
Project Title:
East Elementary Window Upgrade
Project Number: 07014
Project Description:
Replace windows with new windows that will withstand earthquakes.
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
2006-07 2007 -08 2008-09 2009 -10 20
Construct Mgmt, Consultant
$ - $ - $
-
$ - $ - $ - $ - $
Construct Mgmt, in -house
5,663 210
5,453
5,453 - - -
Land
- -
-
- - -
Site Investigation
- -
-
- - - -
Design Services
6,155 -
6,155
6,155 - - -
Construction
123,099 -
123,099
123,099 - - -
Equipment
- -
-
- - - -
Technology
- -
-
- - - -
Indirect Admin
3,689 -
3,689
3,689 - - -
Art
-
-
- - - -
Contingency
- -
-
-
Totals
$ 138,606 $ 210 $
138,396
$ 138,396 $ - $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
201
u
CAPITAL PROJECTS
Life-to-Date
CDMplet+ed FY2008 FY2008
Fund 4901495- Enterprise Funds Capital Pro1ec is
Budget.
Projects Add ons L -T -D Budget
Revenues.
'
Landfill Closeout/Leachate Treatment
$3,000,000
$ - $ - $ 3,000,000
Transfer- Facilities Fund
Transfer- Hospital
125,000
535,288
- - 125,000
- - 535,288
,
Total Ravenues/Transfers In
$3,66kM8
- 3.660.288
'
Projects:
165 Landfill Closeout/Leachate Treatment
$3,000,000
$ - $ - $ 3,000,000
03112 Hospital access and parking phase I & II
660,288
- - 660,288
Total State Grant PMbcts
$ 3,660,288
$: - $ - $ 3,660.288
'
202
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
$ 2,251,902 -
45,288 - - -
475,000 - - - -
S 2.772`190 - ....
$ 2,725,924 $ 274,076
180,107 480,181 - - - -
$' 2,98,031?
203
Project Title: Landfill Closeout/Leachate Treatment Project Number: 165
Project Description: Construct leachate control building and drainage at the Landfill.
Expenditure Category
Estimated
Prior Years
Project
Project Description:
Total Cost
Expenditures
Balance 2007 -08 2008 -09 2009 -10 20010 -11 20011 -12
Administration
$ 35,000
$ 73,655
$ (38,655) $ - $ - $ - $ - $ -
Land
-
-
- - - - -
Site Investigation
-
-
- - - - - -
Design Services
350,000
421,196
(71,196) - - - - -
Construction
2,615,000
2,229,340
385,660 274,076 - - - -
Equipment
-
1,733
(1,733) - - - - -
Other Services
-
-
- - - - - -
Contingency
-
-
- - - - - -
Overhead
-
-
- - - - - -
Totals
$ 3,000,000
$ 2,725,924
$ 274,076 $ 274,076 $ - $ - $ - $ -
Cost Beyond 5-year program: None
Source of Funding: State Grant and Loan
Operating Budget Effect: None
Project Title:
Hospital Access and Parking Phase I & 11
Project Number: 03112
Project Description:
Constuct new access from Rezanof Drive; Construct doctor's, handicap, and public parking.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2007 -08
2008 -09 2009 -10 20010 -11 20011 -12
Administration
$ 5,000
$ 29,412
$ (24,412)
$ -
$ - $ - $ - $ -
Land
-
-
-
-
- - -
Site Investigation
5,000
7,786
(2,786)
-
- - - -
Design Services
5,000
142,909
(137,909)
-
- - - -
Construction
625,288
-
625,288
460,181
- - - -
Equipment
20,000
-
20,000
20,000
- - - -
Other Services
-
-
-
-
- - - -
Contingency
-
-
-
-
- - - -
Overhead
-
-
-
-
- - - -
Totals
$ 660,288
$ 180,107
$ 480,181
$ 480,181
$ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
204
ENTERPRISE FUNDS
ENTERPRISE FUNDS
Included in the Enterprise Funds of the Kodiak Island Borough are solid waste management, the hospital, the Kodiak Fisheries
Research Center and 911 services.
Enterprise Funds Recap
205
Hospital
Solid Waste
Enterprise
Kodiak Fisheries
911
Enterprise Fund
Fund
Research Center
Senioe
Total
Beginning Retained Earnings
$ 638,440
$ (3,200,585)
$ (1,364550)
$ 4Q963
$ (3,886,732)
Revenues
Collection Fees
$2,71Q713
-
-
-
2,71Q713
Disposal Fees
1,035,968
-
-
-
1,035,968
State Revenue Sharing
-
-
-
-
-
Rents and Royalties
-
720,000
1,590,390
-
2,31Q390
Customer Charges
-
-
-
69,000
68,000
Interest Eamirgs
-
-
90,000
-
90,000
Other
113,000
-
-
113,000
Transfers
-
66,500
-
-
66,500
Total Revenues and Transfers in
3,859,681
786,500
1,680,390
69,000
6,395,571
Total Available Funds
4,496121
(2,414,085)
315,840
109,963
2,508,839
Expenses
West Collection
1294,662
-
-
-
1294,662
Waste Ctsposal
2,632,019
-
-
-
2,632,019
Personnel costs
-
-
170,130
1Q500
180,630
Contracted Services
-
-
-
58,500
58,500
Dorm Facility
-
-
34,500
-
34,500
Depreciation
-
1,276,560
744294
-
2,020,854
Debt service i nterest
-
54,290
425,165
-
479,455
Cther
-
130,000
730,930
-
860,930
Transfers out
-
200,000
-
-
200,000
Total Used Funds
3,926,681
1,660,850
2,105,019
69,000
7,761,550
Est. Retained Earnings MUM
$ 571,440
$ (4,074,9135)
$ (1,789,179)
$ 4Q963
$ (5251,711)
205
C*1
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL
Program Description
The Kodiak Island Borough manages the solid waste collection services with a private contractor and provides waste
disposal and limited recycling services for the residents and commercial generators of the greater Kodiak urban area.
Residents and commercial waste generators may also deliver solid waste such as garbage, construction debris, scrap metal,
asbestos, used oil and medical wastes to the baler facility. Household hazardous wastes may be brought to the baler facility by
residents only.
The Engineering/Facilities Department is responsible for the administration, operation, and maintenance of the baler
facility and landfill area. The landfill is operated in compliance with federal, state, and local regulations and guidelines.
The revenues collected by this fund are divided into three categories: collection fees, disposal fees, and other
miscellaneous fees. Of the three categories, the collection fee generally generates over half of the revenue. In estimating
revenues, the waste generated by the residential and commercial population of the greater Kodiak area is considered.
Goal
To provide a cost effective, environmentally safe waste collection, disposal, and recycling services for the greater
Kodiak urban area and to assist the remote coastal communities around Kodiak in doing the same.
To strengthen the Integrated Solid Waste Management Policy, required by the State, by following the hierarchy of:
(1) Waste Source Reduction; (2) Recycling; (3) Treatment; and (4) Disposal wherever economically feasible.
Objectives for 2007 -2008
• Operate the baler /landfill facility in a cost effective, safe and environmentally sound manner.
• Complete the requirements for the baler building wastewater treatment.
• Apply for grants that augment local closure /post closure revenues.
• Acquire a replacement dump truck.
Significant Budget Changes
There is an increase in the budget to keep pace with increases in collection and landfill operating costs.
206
L'
0
7
i
C
�1
J
I MUNICIPAL SOLID WASTE
TOTAL REVENUES
Expenditures
Waste Collection:
Contracted Services
Support Goods & Services
Waste Disposal:
Personnel Services
Employee Benefits
Contracted Services
Contributions
Support Goods & Services
Depreciation
Operating transfers
TOTAL EXPENDITURES
Posi
Environmental Specialist
Baler /Landfill Supervisor
Baler Operator II
Baler Operator I
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$2,179,248
Revenues
Collection Fees
$2,756,345
Penalty/Interest on Collection fees
$2,710,713
Administration fees
8,006
Disposal Fees
'
Penalty/Interest on Disposal fees
0
Interest Earnings
0
Metals Recycling
51,000
Operating transfers
944,834
Use of Fund Balance
TOTAL REVENUES
Expenditures
Waste Collection:
Contracted Services
Support Goods & Services
Waste Disposal:
Personnel Services
Employee Benefits
Contracted Services
Contributions
Support Goods & Services
Depreciation
Operating transfers
TOTAL EXPENDITURES
Posi
Environmental Specialist
Baler /Landfill Supervisor
Baler Operator II
Baler Operator I
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2005 F.Y. 2006 F.Y. 2007 F.Y. 2007 F.Y. 2008
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$2,179,248
$2,712,449
$2,756,345
$2,684,023
$2,710,713
5,363
8,006
5,000
8,641
5,000
0
0
0
55,439
51,000
926,731
944,834
899,265
1,184,422
1,035,968
(824)
4,932
1,000
0
1,000
36,788
70,360
60,000
122,405
83,000
33,434
66,340
37,913
47,797
30,000
0
6,450
0
6,450
10,000
0
0
0
0
$3,180,740
$3,813,371
$3,759,523
$4,109,177
$3,926,681
1,418,830 1,352,618 1,414,000 1,112,008 1,276,662
9,421 8,514 18,000 11,223 18,000
401,860
407,406
416,940
418,370
431,700
194,525
200,549
245,350
237,542
268,010
207,282
261,073
202,800
176,046
362,847
9,853
5,258
10,000
11,783
0
911,970
862,442
1,104,107
572,010
1,221,136
208,330
245,510
348,326
272,639
348,326
0
0
0
Asbestos, cubic yards
0
$3,362,071
$3,343,370
$3,759,523
$2,811,621
$3,926,681
PERSONNEL
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
1
1
1
1
1
1
1
1
1
1
2
2
4
4
3
3
7
7
7
7
PERFORMANCE INDICATORS
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Total Solid Waste Disposal, Tons (MSW, Sludge,
15,277
16,290
16,997
17,100
Asbestos, C&D)
Baled Waste, tons (MSW)
11,218
11,444
10,831
11,000
Scrap Metals, received, tons*
953
416
282
300
Asbestos, cubic yards
459
73
166
170
* does not include white goods (appliances)
207
PROGRAM BUDGET SUMMARY
HOSPITAL ENTERPRISE FUND
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health System in
Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to reflect the partnership. The lease
payment made to the Kodiak Island Borough is $60,000 per month. This money will be used to pay the debt on the Kodiak
Island Hospital.
The main source of revenue for this fund is from the lease payments made by Providence, which totals $720,000 per
year. Another source of revenue is provided by the Fern Fuller Trust. For FY2007 we are budgeting $66,500 from this
source.
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to
serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical Center.
Objectives for 2007 -2008
• To meet all the debt service requirements when due, thus avoiding any charges for penalties or interest
• To purchase replacement equipment
• To complete the access and parking project
• Complete the renovation of empty space located on the first floor.
Significant Budget Changes
No significant budget changes.
208
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HOSPITAL ENTERPRISE FUND
REVENUES AND EXPENDITURES
Expenditures
Employee Salaries
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
30,170
13,477
12,000
12,423
17,000
Interest Earnings
$84
$0
$0
$410
$0
Providence Lease
1,153,333
1,153,333
720,000
1,081,110
720,000
Use of Fund Balance
0
0
949,373
0
874,350
Operating Transfers In
0
66,500
66,500
66,500
66,500
Sale of Fixed Assets
0
0
0
0
0
TOTAL REVENUES
$1,153,417
$1,219,833
$1,735,873
$1,148,020
$1,660,850
Expenditures
Employee Salaries
$6,463
$5,000
$5,000
$5,000
$5,000
Employee Benefits
506
0
0
0
0
Support Goods & Services
30,170
13,477
12,000
12,423
17,000
Depreciation
1,238,064
1,094,747
1,276,560
988,216
1,276,560
Debt Service Interest Payments
Facilities loan
69,784
59,059
56,720
56,720
54,290
Operating Transfers
295,602
320,230
235,593
235,593
200,000
Contribution
0
150,000
150,000
150,000
108,000
TOTAL EXPENDITURES
$1,640,589
$1,642,513
$1,735,873
$1,447,952
$1,660,850
209
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
The Kodiak Island Borough is the owner /landlord of this state of the art fisheries research center. Federal, state and
university biologists are performing research. This facility is managed, operated and maintained, as well as repaired by the
Engineering and Facilities department of the Borough. The Kodiak Fisheries Research Center (KFRC) houses a multi- agency
research team committed to the preservation, enhancement and management of the North Pacific marine ecosystem and its
resources. In addition, the KFRC contains a public interpretive center that provides an educational and interactive overview of
Kodiak Island wildlife, marine life and fisheries research programs through graphic display panels, interactive computer
programs and videos, a topographic map of Kodiak Island, a touch tank with live tide pool creatures and a 10 foot in diameter
aquarium featuring local marine finflsh, shellfish and other marine organisms.
As with the Hospital Enterprise fund, the main source of revenue from this facility is in the form of lease payments. The major
tenant of the facility is the National Oceanic and Atmospheric Administration (NOAA) and its subsidiary, National Marine
Fisheries Service (NMFS). Other important tenants are the State of Alaska's Department of Fish and Game, and the
University of Alaska School of Fisheries and Marine Sciences.
Goal
To provide a world -class research center for use by the National Marine Fisheries Service (a division of NOAH), the
Alaska Department of Fish and Game, and the University Alaska School of Fisheries and Marine Science. To also
provide an interpretive center to enhance the public's knowledge, understanding and appreciation of the rich diverse
ecosystem surrounding the Kodiak Archipelago.
Objectives for 2007 -2008
• To keep to a minimum the vacancy rate of leasable space in the facility
• Work with tenants to create flexible space for future research grants
• Clean (pig) the intake lines on a 6 -month basis
• Convert a chiller into a temperature control room
• Acquire a redundant saltwater vertical turbine pump
Significant Budget Changes
There is a 15% reduction in federal contributions due to recalculation of the 5 year rental rate.
210
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Employee Benefits
57,099
50,611
73,290
59,621
62,920
'
KODIAK FISHERIES RESEARCH FAauTY
3,848
7,434
12,430
8,541
22,430
2,042
REVENUES
AND EXPENDITURES
745,037
744,294
'
744,294
Debt Service - Interest
466,813
446,775
425,165
425,163
425,165
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
38,942
43,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Revenues
'
Electrical
152,116
171,647
178,000
176,325
Interest Earnings
$35,096
$92,471
$60,000
$143,337
$90,000
Rents and Royalties
1,566,070
1,572,401
1,366,800
1,579,600
1,590,390
F.Y. 2007
Miscellaneous
616
73
0
0
0
1
Use of Fund Balance
0
0
624,959
0
424,629
1
Trarder - -In
0
0
0
0
0
0.5
Sale of Fixed Assets
0
0
0
0
0
'
TOTAL REVENUES
$1,601,782
$1,664,945
$2,051,759
$1,722,937
$2,105,019
Expenditures
RESEARCH FAauTY
Personnel $169,219 $155,084 $127,480 $169,767 $107,210
' Phxnbing
Employee Benefits
57,099
50,611
73,290
59,621
62,920
'
Support Goods & Sermoes
3,848
7,434
12,430
8,541
22,430
2,042
Depreciation
793,562
745,037
744,294
742,613
744,294
Debt Service - Interest
466,813
446,775
425,165
425,163
425,165
'
Janitorial
37,487
35,338
47,000
38,942
43,000
Heating
109,132
129,578
132,500
160,245
145,000
'
Electrical
152,116
171,647
178,000
176,325
200,000
' Phxnbing
10,991
10,006
192,000
15,158
198,000
Air Conditioning
32
173
2,000
1,133
16,000
Elevator
2,387
2,042
2,000
2,228
2,500
t Mscellaneous
61,441
52,903
93,000
57,665 104,000
Operating Transfers
0
0
0
0
Subtotal
$1,864,127
$1,806,628
$2,029,159
$1,857,401 $2,070,519
I DORM FACILITY
Heating
$5,834
$9,373
$10,000
$13,185
$17,000
Electrical
4,169
4,837
7,500
7,107
11,000
'
Pkanbing
2,616
2,931
3,700
6,219
3,700
Miscellaneous
2,044
3,657
1,400
1,820
2,800
'
$14,663
$20,798
$22,600
$28,331
$34,500
TOTAL EXPENDITURES
$1,878,790
$1,827,426
$2,051,759
$1,885,732
$2,105,019
'
PERSONNEL
'
Position:
F.Y. 2004
F.Y. 2005
F.Y. 2007
F.Y. 2008
Maintenance Engineer
1
1
1
1
ReceptionistAnterpretive Specialist
1
1
1
1
Maintenance Worker
0.5
0.5
0.5
0
'
TOTAL
2.5
2.5
2.5
2
'
211
/c
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
7
This program is funded solely by a levy on individual phone lines in the area served. This levy generates '
approximately $5,750 in revenue each month. The program provides for maintenance of an enhanced emergency response
call -in system. The system hardware (located in the City of Kodiak dispatch center) instantly displays owner and address
information from the phone number calling into 911. This system ensures appropriate and timely response to anyone calling, '
even when they are incapable of conversing with the dispatcher. The Community Development department is responsible for
maintenance of the mapping that supports the E911 system.
Goal
Provide quick and efficient emergency service response to all service subscribers. 1
Objectives for 2007 -2008 '
• To maintain an enhanced 911 telephone system that provides emergency response to callers.
• To ensure that local street addressing supports enhanced 911 system operations. ,
• To explore expansion of the system to additional geographic areas in the region; and additional emergency
notification options.
Significant Budget Changes
'
9 9 9
No significant budget changes ,
212
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911 SERVICE
REVENUES AND EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2007
F.Y. 2007
F.Y. 2008
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
58,500
Support Goods & Services
0
193
Customer Charges $26,721
$65,614
$69,000
$62,698
$69,000
TOTAL REVENUES $26,711
$65,614
$69,000
$62,698
$69,000
Expenditures
Allocated Salaries
$3,000
$3,000
$10,500
$3,000
$10,500
Contracted Services
66,177
54,000
58,500
60,962
58,500
Support Goods & Services
0
193
0
178
0
TOTAL EXPENDITURES
$69,177
$57,193
$69,000
$64,140
$69,000
213
APPENDIX
J C )
APPENDIX
I Z7 ,
S
' STATISTICAL INFORMATION
GENERAL INFORMATION
' The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai
Peninsula and approximately 200 miles south of Anchorage. Nearly two- thirds of the Borough lies in the Kodiak
Archipelago. One -third of the Borough is on the Alaska Peninsula across the Shelikof Strait from Kodiak Island.
' The Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts. The
Borough was incorporated September 30, 1963 as a Second Class Borough by Chapter 146 Sessions, Laws of
Alaska 1961, as amended.
I ECONOMIC CONDITION AND OUTLOOK
' The economic condition of the Kodiak Island Borough remains healthy. The main industries of the Borough are
commercial fishing, tourism, government, and community support services. While some segments of the
commercial fishing industry have declined, others have grown. Tourism continues to grow in Kodiak with an
increased number of visitors each year. To accommodate this demand, construction of fishing lodges, bed and
' breakfast accommodations and recreational facilities has increased along with an increase in charter boat and guide
operations. There have also been a number of cruise ships visiting Kodiak in recent years as the cruise ship
companies have expanded their tours of Alaska's coastal communities.
' Relatively new to the Kodiak Island Borough is the aerospace industry, which began with construction of the
Kodiak Launch Complex in 1998. Owned by the Alaska Aerospace Development Corporation (AADC), a public
corporation of the State of Alaska, the Kodiak Launch complex is the first complete launch facility built in the
' United States since the 1960's and the first not owned by the Federal Government. The state -of -the -art facility
includes a launch control center, payload processing facility, spacecraft assembly building and launch pad. It is
designed to handle small to medium sized rockets used to launch low earth orbit satellites, as well as military,
scientific and research missions.
Kodiak is home to the largest U.S. Coast Guard base in the country, employing nearly 1,400 people and providing
vital services to the marine industries that are an integral part of Kodiak's make -up as well as making a significant
' contribution to the Kodiak community.
The Seafood industry is by far the largest industry in the Kodiak Island Borough. This industry includes commercial
t fishing, fisheries research, management and enforcement, seafood processing, and maintenance and support
services. Kodiak is home to the largest port in the State, housing over 700 commercial vessels and consistently
ranks among the top ten ports in the United States in terms of amount and value of product delivered.
' The preliminary unemployment rate at June 30, 2007 is 6.2 %, compared to 10.5% at June 30, 2006. Hiring of
seasonal cannery workers traditionally peaks around July and is virtually nil in December, which generally accounts
for seasonal lows and highs in unemployment. The local unemployment rate has fluctuated from 5.6% to 14.8%
' over the last five years, but the overall average has remained around 8.5 %.
The assessed value of real and personal property in the Kodiak Island Borough rose from $686,856,392 in fiscal
' year 1999 to $836,447,590 in fiscal year 2008, an increase of approximately 22% over ten years.
We believe the Kodiak Island Borough will continue to grow through the end of the century. This growth will
positively impact the Kodiak Island Borough, but it must be realized that the Borough will also have to grow to
' provide the same level of services to its residents.
215
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
MAYOR
Jerome Selby
PO Box 1962
Kodiak, AK 99615
ASSEMBLY MEMBERS
Tom Abell
P.O. Box 2224
Kodiak, AK 99615
Pat Branson
P.O. Box 3888
Kodiak, AK 99615
Jerrol Friend
1515 Baranof St.
Kodiak, AK 99615
Sue Jeffrey
PO Box 3363
Kodiak, AK 99615
Chris Lynch
11175 Lake Orbin Drive
Kodiak, AK 99615
Reed Oswalt
PO Box 722
Kodiak, AK 99615
Barbara Williams
PO Box 4146
Kodiak, AK 99615
BOROUGH MANAGER
Rick Gifford
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486-9300
Fax: (907) 486-9374
BOROUGH CLERK
Nova Javier, CMC
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486-93 10
Fax: (907) 486-9374
BOROUGH ATTORNEY
Jamin, Schmitt, St. John
323 Carolyn Street
Kodiak, AK 99615
Phone: (907) 486 -6024
Term
Expires
2007
2008
2007
2009
2008
2009
2008
2007
216
Contact Information
Borough Offices
Mailing Address Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Web Address www.kodiakak.us
Assessing Department 907 486 -9353
Clerk's Office 907 486 -9310
Engineering/Facilities Department 907 486 -9343
Baler Facility 907 486 -9345
Kodiak Fisheries Research Center 907 481 -1800
Finance Department 907 486 -9323
Cashier 907 486 -9324
Solid Waste Billing 907 486 -9326
Childcare Assistance Program 907 486 -9375
Management Information Services 907 486 -9333
Manager's Office 907 486 -9300
Other Borough Contacts
Bayside Fire Station 9074864536
Women Bay Volunteer Fire Department 907 487 -4312
217
2007 -2008
Personnel Summary
218
2004
2005
2006
2007
2008
Department
Approved
Appr
Approved
Budgeted
Budgeted
Borough Clerk
3.00
3.00
3.00
3.00
3.00
Manager
2.00
2.00
2.00
2.00
3.00
Assessor
4.00
4.00
4.00
4.00
4.00
Engineering/Facilities
3.00
5.00
5.00
5.00
5.00
Community Development
5.00
5.00
5.00
5.00
5.00
Finance
7.00
7.00
7.00
7.00
7.00
Mgmt Information Services
3.00
3.00
3.00
3.00
3.00
Subtotal General Fund
27.00
29.00
29.00
29.00
30.00
Child Care Program
1.00
1.00
1.00
1.00
1.00
Buildings and Grounds
0.50
1.00
1.00
1.00
2.00
Bayside Fire Department
1.00
1.00
1.00
1.00
1.00
Municipal Solid Waste
5.00
7.00
7.00
7.00
7.00
Kodiak Fisheries Research
2.50
2.00
2.00
2.00
2.00
Total
37.00
41.00
41.00
41.00
43.00
218
1
'
KODIAK ISLAND BOROUGH
CLASS TITLES AND
PAY RANGES
ASSESSING
PAY RANGE
ANNUAL SALARY
Assessor
24.0
$63,382 - $85,243
Property Appraiser
19.0
$49,514 - $66,591
Appraiser Technician
14.0
$38,681 - $52,021
'
Assessment Clerk II
12.0
$35,043 - $47,128
'
CLERK'S OFFICE
Borough Clerk
23.0
$60,328 - $81,135
Deputy Clerk
17.5
$45,979 - $61,837
Assistant Clerk
11.0
$33,354 - $42,488
'
COMMUNITY DEVELOPMENT
Community Development Director
24.0
$63,382 - $85,243
Associate Planner /LRP
20.5
$53,321 - $71,712
'
Associate Planner /ENF
20.5
$53,321 - $71,712
Drafting Technician
18.5
$48,317 - $64,967
Secretary III
11.0
$33,354 - $42,488
'
ENGINEERING & FACILITIES
Engineering & Facilities Director
25.0
$66,591 - $89,558
Environmental Specialist
23.0
$60,328 - $81,135
'
Project Manager /Inspector
20.5
$53,321 - $71,712
Solid Waste Baler /Landfill Supervisor
19.5
$50,752 - $68,256
Maintenance Engineer -KFRC
18.5
$48,317 - $64,967
Baler Operator II
17.5
$45,979 - $61,837
'
Baler Operator 1
16.0
$42,696 - $57,421
Maintenance Worker
16.5
$43,763 - $58,857
Projects Assistant
12.0
$35,043 - $47,128
'
Secretary III
11.0
$33,354 - $42,488
Interpretive Specialist/Receptionist -KFRC
10.5
$32,541 - $43,763
FINANCE DEPARTMENT
'
Finance Director
24.5
$64,967 - $87,374
General Accountant
20.5
$53,321 - $71,712
Revenue Accountant
20.5
$53,321 - $71,712
'
Accounting Technician /Accounts Payable
15.0
$40,639 - $54,654
Accounting Technician /Payroll
15.0
$40,639 - $54,654
Cashier
11.0
$33,354 - $42,488
Secretary III
11.0
$33,354 - $42,488
'
Local Administrator - Child Care Assistance Program
12.0
$35,043 - $47,128
MANAGEMENT INFORMATION SYSTEMS
Programmer /Analyst
19.0
$49,514 - $66,591
LAN Administrator
19.0
$49,514 - $66,591
Operations Supervisor
19.0
$49,514 - $66,591
'
MANAGER'S OFFICE
Borough Manager
Contract
HR Officer /Executive Assistant
18.5
$48,317 - $64,967
'
Assistant Fire Chief
20.5
$53,321 - $71,712
Kodiak Arts Council Director
16.5
$43,763 - $58,857
219
KODIAK ISLAND BOROUGH
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
220
1997 -1998
1998 -1999
1999 -2000 2000 -2001
Land area - square miles
7,130
7,130
7,130
7,130
Miles of improved street
21.6
21.6
25.4
25.4
Building permits:
Permits issued
182
192
210
231
Value of buildings (thousands)
24,302
15,007
11,806
12,882
Fire Protection:
Number of fire stations
2
2
2
2
Number of employees
1
1
1
1
Police Protection: none
(provided by the City of Kodiak within the city limits and by the State of Alaska outside the city boundaries.)
Recreation:
Parks (number of acres)
224
224
224
224
Facilities:
Number of playgrounds
16
16
16
16
Number of swimming pools
1
1
1
1
Public Education:
Number of schools
Kodiak Area Elementary
4
4
4
4
Kodiak Area Middle School
1
1
1
1
Kodiak Area High School
1
1
1
1
Village Schools (a)
8
7
8
8
Number of support personnel (b)
156
163
158
143.27
Number of teachers (c)
202
208
200
178.6
Number of students
2,851
2,798
2,810
2,774
Number of Municipal Employees
42.75
37.25
37
37
Elections:
Number of registered voters
9,957
10,389
10,100
10,421
Number voting in last election
2,076
1,972
3,861
2,521
Percent of registered voters
21%
19%
38%
24%
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
220
2001 -2002
2002 - 2003
2003- 2004
2004 -2005
2005 -2006
2006 -2007
7,130
7,130
7,130
7,130
7,130
7,130
25.6
25.6
25.6
25.6
25.6
25.6
220
213
223
205
222
190
11,934
14,623
17,658
12,689
11,928
12,058
2
2
2
2
2
2
1
1
1
1
1
1
223
223
223
223
223
223
15
15
15
15
15
15
1
1
1
1
1
1
4
4
4
4
4
4
1
1
1
1
1
1
1
1
1
1
1
1
7
7
7
7
8
7
136.76
136.76
200.99
146.25
150.62
not available
184.3
172.5
227.14
216.89
205.63
not available
2,821
2,750
2,677
2,678
2,718
2,593
39
39
41
41
41
41
10,085
10,101
9,671
9,282
9,300
9,417
2,914
2,181
2,599
2,181
2,200
2,407
29%
22%
27 0 /6
23%
24%
26%
(c) School district personnel figures include staffing from the General Fund and Grants Grant staffing
varies from year b year depending on the number of grants received.
221
Fiscal
Year
Popul
1998
1
1999
1
2000
1
2001
1
2002
1
2003
1
2004
1
2005
1
2006
1
2007
1
Sources: (a) per State Dept of Larbor
2,821
(b) State of AleSK8, Dept of
tGUCabon
(c) Department of Labor
10.0%
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
Last Ten Fiscal Years
School
Unemployment
ation a
Enrollment (b)
Rate (c)
4,181
2,851
8.2%
3,848
2,798
6.8%
3,989
2,810
7.2%
3,913
2,774
9.5%
4,167
2,821
8.9%
3,874
2,750
10.0%
3,811
2,677
9.5%
3,466
2,678
9.5%
3,638
2,718
8.7%
3,506
2,631
6.9%
222
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
�fStSS�,�
223
CONSTRUCTION
PROPERLY VALUE"
Residential
Fiscal
No. of
dial
No. of
Year
Permits
Value
Permits
Value
Commercial
Residential
Nontaxable
1997
36
1,559,938
112
6,262,439
161,787,264
411,955,734
2,420,596,952
1998
35
16,316,909
147
7,985,544
169,262,016
414,174,887
2,469,500,329
1999
51
6,784,879
141
8,222,313
172,709,507
422,160,780
2,475,199,399
2000
54
2,720,259
156
9,086,074
193,882,996
433,023,355
2,510,199,399
2001
33
1,379,673
198
11,501,804
194,403,496
441,527,962
1,986,318,619
2002
30
1,494,337
190
10,439,985
199,689,615
443,305,997
1,994,297,545 "*
2003
47
2,915,740
166
11 ,707,269
205,053,253
454,987,608
1,994,303,245
2004
44
2,859,775
179
14,798,679
198,268,272
486,159,441
1,668,216,446
2005
47
2,097,983
158
10,590,784
210,328,700
482,244,145
1,666,526,546
2006
30
1,555,718
192
10,372,416
213,258,488
497,589,811
1,663,156,146
2007
42
3,277,292
148
8,780,900
227,514,405
507,013,524
1,664,332,146
" Estimated actual value of real property
** Nontaxable real property values based on Baugh Assessing reoords from Kb Systems.
�fStSS�,�
223
State Per Capita Tax Comparison
2006
9000
2500
2000
1500
1000
500
0
1 2517
1,844
Bristol Bay Haines Aleutians Kenai Denali Matanuska- Ketchikan Fairbanks Kodiak Island Lake &
Borough Borough East Borough Peninsula Borough Susitna Gateway North Star Borough Penisula
Borough Borough Borough Borough Borough
224
PROJECTED ASSESSED VALUES
Fiscal Years 1997 - 2006 are actual, with projection through 2011
$1,000.DOO,0o0
$900,000,000
$800,000,000
$700,000,000
$600,000,000
$500,000,000
$400,000,000
$300,000,000
$200,000,000
$100,000,000
$0
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
14,167
1
13,874
.
13,811
.
13,913
1 ■ , 1■ 1-1
13.094 12,935 12,780 12,650
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
q h
225
PROJECTED POPULATION
Projected Student Enrollment
2,900
2,850
2,800
2,750
2,700
2,650
2,600
2,550
2,500
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
The future values in both the projected population and projected student enrollment charts were calculated using the
Forecast function in Excel.
226
GLOSSARY
I GLOSSARY
ADOPTED BUDGET - Refers to the budget amounts as originally approved by the Kodiak Island Borough
' assembly at the beginning of the year, and also to the budget document which consolidates all beginning-of-the -
year operating appropriations and new capital project appropriations.
' ANNUAL BUDGET - A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION - The legal authorization granted to the legislative body of a government that permits officials to
incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are
' usually limited in amounts and time they may be expended.
ASSESSED VALUATION - The valuation set upon all real and personal property in the Borough that is used as a
' basis for levying taxes. Tax - exempt property is excluded from the assessable base.
ASSESSED VALUE - The fair market value placed on personal and real property owned by taxpayers. State law
requires all taxable property to be assessed annually at 100% of market value.
' AUDIT - A systematic collection of the sufficient, competent evidential matter to attest to the fairness of
management's assertions in the financial statements or to evaluate whether management has efficiently and
' effectively carried out its responsibilities. The auditor obtains this evidential matter through inspections,
observations, inquiries, and confirmations with third parties.
BASIS OF ACCOUNTING - A term referring to when revenues, expenditures, expenses, and transfers (and the
' related assets and liabilities) are recognized in the accounts and reported in the financial statements. Specifically,
it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash
or accrual method.
' BLM — Bureau of Land Management A Federal department responsible for managing much of the vacant
federally owned land.
' Board of Equalization — An official board of the Kodiak Island Borough that holds annual hearings for the purpose
of settling disputes regarding the assessed value of property within the Borough.
' BOND — A written promise to pay a specified sum of money, called the face value or principal amount, at a
specified date in the future, called the maturity date, together with periodic interest at a specified date.
BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period of
' time and the proposed means of financing them. Sometimes the term "budget" designates the financial plan
presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
' BUDGET DOCUMENT - The official written statement prepared by the Borough's administrative staff to present a
comprehensive financial program to the Borough Assembly. The first part provides overview information, together
with a message from the budget- making authority, and a summary of the proposed expenditures and the means of
financing them. The second consists of schedules supporting the summary. These schedules show in detail the
' past year's actual revenues, expenditures, and other data used in making the estimates. The third part is
composed of personnel and salary schedules, the chart of accounts, and a glossary.
' BUDGET MESSAGE - A general discussion of the proposed budget presented in writing by the budget- making
authority to the Borough Assembly. The budget message contains an explanation of the principal budget items, an
outline of the Borough's experience during the past period and its financial status at the time of the message, and
recommendations regarding the financial policy for the coming period.
CAPITAL PROJECTS FUND - Funds established to account for financial resources to be used for the acquisition
or construction of major capital facilities (other than propriety and trust funds).
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CAPITAL OUTLAY - Expenditures that result in the acquisition of items such as tools, desks, machinery, and
vehicles costing more than $5,000 each having a useful life of more than one year and are not consumed through
use are defined as capital items.
COMPONENT UNIT - A separate government unit, agency, or nonprofit corporation that is combined with other
component units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual report of a government including:
(a) the five combined financial statements in the combined statement overview and their related notes, (b)
combining statements by fund type and individual fund, and (c) account group financial statements prepared in
conformity with GAAP and organized into a financial report pyramid. It also includes support schedules necessary
to demonstrate compliance with finance- related legal and contractual provisions, required supplementary
information, extensive introductory material, and detailed statistical sections.
CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor
unexpected costs during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the Borough receives primarily from an outside
company.
CPI — Consumer Price Index
DEBT SERVICE FUNDS - Funds established to account for the accumulation of resources for and the payment of
general long -term debt principal and interest that resulted from the issuance of bonds.
DEFICIT — The excess of expenditures over revenues during an accounting period, or in the case of proprietary
funds, the excess of expenses over revenues during an accounting period.
DEPRECIATION — Depreciation is where the cost of an asset is spread over its useful life.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or contracts,
for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the
estimated amount of expenditures that will result if unperformed contracts in process are completed.
ENTERPRISE FUND - A proprietary fund established to account for operations that are financed and operated in a
manner similar to private business enterprises. In this case, the intent of the governing body is that the expenses,
including depreciation, of providing goods and services to the general public on a continuing basis be financed or
recovered primarily through user charges.
EXPENDITURE - Decrease in net financial resources. Expenditures include current operating expenses requiring
the present or future use of net current assets, debt service and capital outlays, intergovernmental grants,
entitlements, and shared revenues.
EXPENSES - Outflows or other using up of assets or incurrence of liabilities (or a combination of both) from
delivering or producing goods, rendering services, or carrying out other government units, and /or other funds.
FIDUCIARY FUND TYPES - The trust and agency funds used to account for assets held by a government unit in a
trustee capacity or an agent for individual, private organizations, other government units and /or other funds.
FISCAL YEAR - The twelve -month period to which the annual operating budget applies and at the end of which a
government determines the financial position and results of its operations. The Borough's fiscal year extends from
July 1 to the following June 30.
FUND - A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial
resources, all related liabilities, and residual equities or balances, and changes therein are recorded and
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' segregated to carry on specific activities or attain certain objectives in accordance with special regulations,
restrictions, or limitations.
' FUND BALANCE — The difference between the total assets available for appropriation and the total of current
liabilities of the fund.
' FUND TYPE - The three broad fund categories of governmental accounting are subdivided into seven fund types.
The seven types are: general, special revenue, debt services, capital projects, enterprises, internal service, and
trust and agency.
' GENERAL FUND - A type of governmental fund used to account for revenues and expenditures for regular day -to-
day operations of the Borough, including the school district, which are not accounted for in specific purpose funds.
The primary sources of revenue for this fund are local taxes and federal and state revenues.
GENERAL OBLIGATION BONDS — General Obligation Bonds are debt backed by the full faith and credit of a
government agency.
' GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) - Uniform minimum standards and guidelines for
financial accounting and reporting. They govern the form and content of the financial statements of an entity.
GAAP encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a
' particular time. They include not only broad guidelines of general applications, but also detailed practices and
procedures. GAAP provide a standard by which to measure financial presentations.
GOVERNMENT FUND TYPES - Funds used to account for the acquisition, use, and balances of expendable
' financial resources and the related current liabilities, except those accounted for in the proprietary funds and
fiduciary funds. Under current GAAP, there are four governmental fund types: general, special revenue, debt
service, and capital projects.
I
I
IN -KIND SERVICES — The Borough pays for some School District expenditures directly. These include such items
as audit fees and insurance.
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements,
residual equity transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants, entitlements,
shared revenues, or payments in lieu of taxes.
INVESTMENT - Securities held for the production of income in the form of interest in compliance with the policies
set out by the Borough's Code of Ordinances.
LAPSE - As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a certain period of time.
LEVY - To impose taxes, special assessments, or service charges for the support of government activities. Also
used to denote the total amount of taxes, special assessments, or service charges imposed by a government.
LIABILITIES - Debt or other legal obligations arising from present obligations of a particular entity, to transfer
assets or provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS - The accounting convention that determines (1) which assets and which liabilities are
included on a government's balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenue and expenses).
MILL - A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value.
229
MILLAGE RATE - The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of
$100,000 would yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - A basis of accounting in which revenues and other financial
resources are recognized when they become susceptible to accrual, that is when they are both "measurable" and
"available to finance expenditures of the current period ". "Available" means collectable in the current period or
soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the
fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures
either when purchased or when used, and (2) prepaid insurance and similar items that may be considered
expenditures either when paid for or when consumed. All governmental funds, expendable trust funds and agency
funds are accounted for using the modified accrual basis of accounting.
OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery
activities of a government are controlled. Law usually requires the use of an annual operating budget. Annual
operating budgets are essential to sound financial management and should be adopted by every government.
OPERATING TRANSFERS - All INTERFUND transfers other than residual equity transfers.
ORDINANCE - A formal legislative enactment by the legislative body which, if not in conflict with any highest form
of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The
difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower
legal status. Revenue raising measures, such as the imposition of taxes, special assessments and service
charges, universally require ordinances.
OTHER FINANCING SOURCES - Governmental funds, general long -term debt proceeds, land lease payments,
land sale payments, proceeds from the sale of fixed assets, operating transfers -in, service charges and fees for
governmental services.
OVERSIGHT RESPONSIBILITY - The basic, but not the only, criterion for including a government department,
agency, institution, commission, public authority, or other organization in a government unit's reporting entity for
general purpose financial reports. Oversight responsibility is derived from the government unit's power and
includes, but is not limited to, financial interdependency, selection of governing authority, designation of
management, ability to significantly influence operations and accountability for fiscal matters.
PROGRAM - An organized set of related work activities that are directed toward a common purpose or goal and
represent a well - defined expenditure of Borough resources.
PROGRAM BUDGET - A budget which structures budget choices and information in terms of programs and their
related activities (i.e. repairing roads, treating water, etc.), provides information on what each program is
committed to accomplish in the long run (goals) and in the short run (objectives), and measures the degree of
achievement of program objectives (performance measures).
PROGRAM DESCRIPTION - A program description describes the function of the program, the various activities
involved in the program, and other pertinent information about the program. It answers the question, "what does
this program do ?"
PROGRAM GOAL - A program goal is a general statement on the intended effect or purpose of the program's
activities. It includes terms such as: to provide (a service), to supply (a given need), to control, reduce, or
eliminate (an occurrence), to maintain (standards), or to maximize (quality). A goal is not limited to a one -year
time frame and should generally not change from year to year. A goal statement describes essential reason for
the program's existence.
PROGRAM OBJECTIVE - Objectives are statements of the intended beneficial and /or tangible effects of a
program's activities. They are measurable and related to the proposed budget year. They are specific targets
toward which a manager can plan, schedule work activities, and make staff assignments. Objectives should
230
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quantifiably be addressed in terms such as: to increase an activity, to maintain a service level, to reduce the
incidence, or to eliminate a problem.
PROPERTY TAX - A tax levied on the assessed value of property.
PROPRIETARY FUNDS - A type of fund that accounts for governmental operations that are financed and
operated in a manner similar to private business enterprises. The only proprietary fund type used by the Borough
is the enterprise funds.
PURCHASE ORDER - A document authorizing the delivery of specified merchandise or the rendering of certain
services for a stated, estimated price. Outstanding purchase orders at the end of a fiscal year are called
encumbrances.
RESOLUTION - A special or temporary order of a legislative body; an order of a legislative body requiring less
legal formality than an ordinance or statute.
RETAINED EARNINGS - An equity account reflecting the accumulated earnings of an enterprise or internal
service fund.
REVENUE - Increases in the net current assets of a governmental type other than expenditure refunds and
residual equity transfers. General long -term debt proceeds and operating transfers -in are classified as "other
financing sources" rather than revenues. Increases in the net total assets of a proprietary fund type other than
expense refunds, capital contributions, and residual equity transfers. Operating transfers, as in governmental fund
types, are classified separately from revenues.
SEVERANCE TAX - A severance tax is a tax on the removal of natural resources from the Kodiak Island Borough.
Major resources include fish, timber, and gravel. The severance tax rate is the same as the mill rate.
SPECIAL ASSESSMENTS — Special assessments are fees levied on property owners to construct an asset that
benefits the property holder. These assessments are levied until the asset is paid for. The amount of the
assessment can be based on value, size, road frontage, etc.
SPECIAL REVENUE FUND - A fund is used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital projects) that are legally restricted to expenditure for specified purposes.
TAX RATE - The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575
per $100 of assessed value.
TAX LEVY - The total dollar amount of tax that optimally should be collected based on tax rates and assessed
values of personal and real properties.
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