1995 Annual Operating Budget BookKODIAK ISLAND BOROUGH
PROPOSED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30, 1995
AS SUBMITTED BY:
JEROME M. SELBY
BOROUGH MAYOR
ON MAY 19, 1994
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 2, 1994
KODIAK ISLAND BOROUGH ASSEMBLY
JACK L. MC FARLAND, PRESIDING OFFICER
GORDON J. GOULD, DEPUTY PRESIDING OFFICER
ALAN AUSTERMAN
JOHN BURT
SUZANNE HANCOCK
MICHAEL R. MILLIGAN
MARY A. MONROE
TABLE OF CONTENTS
BOROUGH MAYOR MESSAGE
BUDGET CALENDAR
FINANCIAL SUMMARIES
Fund Structure
Operating Position - All Funds
Fiscal Policy
Revenue Description
Adopted Tax Structure
Fifteen -Year Analysis of Tax Rate and Levy
Raw Fish Tax Previous Ten Years
Various Agencies Funding
GENERAL FUND
General Fund Balance - Previous Ten Years
Changes in General Fund Balance
General Fund Revenues
General Fund Expenditures by Function
General Fund Summary
Expenditures
Assembly
Mayor's Office
Clerk's Office
Legal Services
Finance Department
Assessing Department
Engineering/ Facilities Department
Community Development Department
Building Inspections
Economic Development Department
General Administration
Emergency Preparedness
Education Support
Health & Sanitation
Culture & Recreation
Transfers
SPECIAL REVENUE FUNDS
Budget Recap
Mental Health Summary
Mental Health Center
Community Support Program (CSP)
Child Care Assistance Program
Land Sales
PAGE
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11
14
15
16
21
23
24
26
27
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30
31
12
14
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Building and Grounds Funds
Borough Building
KIB Apartments
School Buildings
Parks Operation & Maintenance
Coastal Management
Womens Bay Road Service District
Road Service District Number 1
Road Service District Number 2
Monashka Bay Road Serivice District
Bayview Road Service District
Woodland Acres Street Light Service District
Bayside Fire Department
Womens Bay Fire Department
DEBT SERVICE FUNDS
Schedule of Bonded Indebtedness
Debt Service - Schools
Debt Service -Other
CAPITAL PROJECTS FUNDS
Borough Capital Projects
School Bonds Capital Projects
Hospital Bond
State Capital Grants
Utility Capital Projects
ENTERPRISE FUNDS
Water Fund
Sewer Fund
Waste Collection & Disposal
Data Services
APPENDIX
Class Titles and Pay Ranges
Organizational Chart
Salary Schedule
Ordinance No. 94 -10
GLOSSARY
Budget Glossary
82
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88
90
92
94
96
98
100
102
104
106
108
111
Ill
114
117
150
156
160
178
184
186
188
190
193
196.5
198
'01
209
4
I Fiscal Year 1995 Budget At A Glance
We are predicting a decline of $79,000 in state municipal assistance and a $70,000 decrease in state revenue
, �hanni!.
' The Borough's general mill rate has been raised from 5.5 mills to 6.75 mills. This has the effect of raising taxes
S 125 per annum on property valued at $100,000.
There will be a transfer of $924,000 from the General Fund to Debt Service for annual payments of principal and
interest on the 1993 and 1994 school and hospital bonds.
Due to a predicted increase in interest rates, interest earnings are budgeted for $70,000 more in FY95 than in FY94.
We are predicting continued low salmon prices which will result in a $100,000 decrease in our budgeted severance
tax on fish ($506,250 compared to $605,000).
' This budget calls for using $280,381 of the fund balance of the General Fund to fund expenditures and transfers
of the General Fund.
There is not a COLA in this budget. This budget does include a $9W bonus for each employee.
' One new position (Secretary 11) has been added in the Engineering /Facilities Department.
Service districts and enterprise funds are going to be charged a 3 % fee for accounting services. This money will
' be credited back to the Finance Department.
A major push to finish all ongoing capital projects in this fiscal year has been initiated.
' The Kodiak Island Borough Mental Health Center is moving from their present location, a State -owned building,
to the KANA apartments, a Borough facility.
' New Borough capital projects starting this year amount to $767,678. This brings the total of Borough capital
projects currently in progress to $7,257,489.
' Womens Bay Road Service District has lowered their mill rate from 2.50 to 2.00 mills.
Road Service District No. 1 has lowered their mill rate from 1.75 to .75 mills.
t Monashka Bay Road Service District has lowered their mill rate from 2.00 to 1.50 mills.
it
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough,
Alaska / I
For the Fiscal Year Beginning '
July 1, 1993
President Executive Director
1
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, 1991, 1992, and 1993.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as I
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 GFOA to determine its eligibility for the fiscal year 1995 award.
6
INTRODUCTION
1
' KODIAK ISLAND BOROUGH
Fiscal Year 1995
BUDGET LETTER OF TRANSMITTAL
' June 2, 1994
Honorable Assembly Members
Kodiak Island Borough
' Kodiak, Alaska 99615
Honorable Assembly Members,
' Transmitted herewith is the fiscal year 1995 budget document for the Kodiak Island Borough. This budget
is submitted according to Borough Code Section 3.08.030 and State Statute, and includes the goals and objectives
for fiscal year 1995.
' Mission Statement
The Kodiak Island Borough is organized to execute the powers which have been granted to it through
legislative action or voter mandate to a manner that provides the optimum service levels to the public as cost
effectively as possible. These powers include area -wide powers and non area -wide powers. Area -wide powers are
' health, education, assessment and collection of taxes for the borough and the cities within the borough, planning
and zoning, and general administrative services. Non area -wide powers include solid waste disposal, parks and
recreation, economic development, and animal control. Service districts within the Kodiak Island Borough provide
water and sewer service, fire protection, and road maintenance and construction.
' Major Policy Issues
' The budget process includes considerable debate about school district funding each year. The Borough's
direct contribution to the school district is budgeted at $3.200,000, the same as last year. Unfortunately, the school
district is balancing their budget with a drawdown of their fund balance of approximately $1,000,000. Without this
use of the school district's fund balance, the mill rate would have to be raised another 1.34 mills to balance the
budget. 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 50% of the total general fund
budget. State statute outlines 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 mid -level range of the required window for local funding set by the statute.
Because of the factors involved in this calculation, such as assessed value and instructional units, the local
contribution to education will undoubtedly increase over the next several years. There is considerable interest by
some of the large school districts to change the required local funding window from the current 4 -6 mills to 5 -7
mills or even 6 -8 mills. If adopted, these changes will result in substantial increases in the KIB budget. Added
' pressures on the school budget, including building maintenance, continued student population increases, teacher
contract negotiations, and increasing health insurance costs will cause the school board and administration to closely
examine the school district budget in the future.
' Similarly, while a small funding decrease from the general fund for the Mental Health Center and some
amount of reorganization is provided in this budget, clinical services remain significantly underfunded as evidenced
by a client load of seventy (70) plus clients per clinician at the center.
The Assembly has indicated that completion of an updated comprehensive plan for the Kodiak Island
Borough is a priority item. An update of the comprehensive plan includes two components; an urban area
comprehensive plan and a borough -wide comprehensive plan, including the remote areas of the borough. This
budget includes funding (through a state grant) for consultant time to supplement staff and Planning and Zoning
Commission efforts to complete these updates during ti.cA years 1994 -95.
i
The policy decision made three years ago by the Assembly with regard to the solid waste program has '
resulted in significant progress toward a high - quality, environmentally responsible program. The request to renew
the landfill permit for several years has been submitted and we anticipate approval by the Department of
Environmental Conservation. Continued waste reduction endeavors will enable us to help our businesses and '
citizens to reduce the importation of material that becomes solid waste and eliminate the importation of hazardous
and toxic wastes. All of these efforts will not only improve our solid waste management, but will result in a
significant cost savings to the budget in future years. From the analysis we have done thus far, we anticipate that
the useful life of the present landfill can be at least doubled by our recycling and waste reduction efforts. The '
current permit application projects use through the year 2014. In addition, a waste characterization study was
initiated this last year and will yield additional information for improved waste management.
The significant losses at the Kodiak Island Hospital for the previous two years seems to have been reversed
by the implementation of a number of changes in financial management and two rate increases approved by the
Assembly during the last year. The hospital staff has implemented a process to monitor costs closely, which will
identify the need for cost reduction and rate increases.
Basis of Accounting
Basis of accounting refers to revenues and expenditures, or expenses, as being recognized in the accounts
and reported in the combined financial statements. Basis of accounting relates to the timing of the measurements
made, regardless of the measurement focus applied.
Governmental Fund Types are accounted for using the modified accrual basis of accounting. Expenditures
are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. '
An exception to this general rule is principal and interest on general long -term debt which is recognized when duc.
Prepayment of insurance and similar services extending over more than one year is allocated to the years benefited.
Pursuant to this basis of accounting, material revenues, which are both measurable and available, are I
accrued, and other revenues are recorded on the cash basis.
The Proprietary Fund Type (Enterprise Fund) is accounted for using the accrual basis of accounting, I
wherein, revenues are recognized when earned and expenses are recognized when incurred.
Tax Rate and Financial Analysis
This budget increases the General Fund mill rate from 5.5 mills to 6.75 mills, an increase of 1.25 mill..
The need for this increase is directly attributable to the bond issues that the voters approved in the October. 19
election. The two bond issues totaled $19,200,000 with $9,286,220 being approved for hospital improvements and
$9,481,409 being approved for a new elementary school and school improvements. The balance went to costs of
issuance. Payments on these two bond issues will begin in FY95. Total FY95 debt service on these new issues
is $1,687,937.50. The State of Alaska has agreed to reimburse the Borough for 70% of the education - related debt
service, or $596,990.63. This leaves $1,090,946.87 for the Borough to pay in FY95. In fiscal year 1995, the value
of one mill is approximately $744,500 which means the cost of these bond issues is 1.47 trills. Thus, when .�c
raise our mill levy 1.25 mills, we have not covered the debt service on these new bond issues.
The total proposed General Fund Budget for FY95 calls for expenditures and transfers out of $8,028.3t
Revenue is budgeted at $7,747,985, leaving $280,381 to come from use of fund balance. We are projectinv th.ii
our fund balance will decrease from $2,375,000 to $2,095,000 by the end of FY95.
General Fund revenues are budgeted at $4,847,885 (60.4 %) from property taxes, $749,250 (9.3 %) to m
reverence taxes, $56,500 (.7%) from licenses and permits, $1,729,200 (21.5 %) from intergovernmental sou r�c-
$320,000 (4.0 from interest earnings, and $45,150 (.6%) from miscellanous revenue. To balance the bud � i
we are including as part of our revenues, a reduction in fund balance of $280,381.
General Fund expenditures are budgeted at $1,720,636 (21.4 %) for general government, $94,800 (1 . 2
for public safety, $3,861,340 (48.1 %) for education, $153,500 (1.9 %) for culture and recreation, $1,442. IM
fl
18.0 for health and welfare, $325,920 (4.190) for assessing, and $429,310 (5.3 for community development.
Property assessments have increased from last year due to a consistent pattern of reappraisals and the
standardization and increased quality of both the real and personal property rolls. The taxable value of real and
personal property for FY95 is $633,500,000 versus $613,078,000 for FY94, an increase of $20,422,000 or 3.3%.
Of the total increase, 15% is attributed to new constructions and additions, and about 85 is derived from
reappraisals of existing land, improvements, and personal property.
Looking Ahead
The Borough faces many challenges for FY95. With the 1.25 mill increase, the Borough will be able to
make the required debt service payments on the two bond issues authorized in the October, 1993 election. Two
areas of major financial concern are the declining ability of the State of Alaska to fund education and general
government plus the increasing input of state and federal regulations such as the Clean Water Act, wetlands
regulations, and many others. This year the school district is using one million dollars of their fund balance to
balance their budget. If this money was not available, taxes would have to be raised 1.34 mills or services provided
by the school district would have to be cut.
' The economy of' the Borough is sound. We have a diversified economic base including fishing, timber
harvesting, tourism, and a large contingent of federal and state government employees.
' Budget Document Organization
For fiscal years 1991, 1992, 1993, and 1994, the Borough budget was organized substantially different from
prior years and was submitted to the GFOA for their evaluation. The Borough has received the Distinguished
Budgetary Presentation Award for fiscal years 1991, 1992, 1993, and 1994. Several comments were provided on
ways to improve our budget, and they have been incorporated into this document. We will be submitting this budget
' to the GFOA for their evaluation.
,acknowledgement
I wish to express my appreciation to all members of the Kodiak Island Borough staff for their efficient and
dedicated service during the past year. I particularly wish to express my appreciation to Mr. Karleton Short,
Finance Director, Cheryl Bolger, Accountant, and Kimberly Kinney, Finance Secretary for their assistance in the
' preparation of this document. I also wish to thank each member of the Assembly for your interest and support in
adopting legislation which 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 arbitrarily. During the months of February and
L 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 the unavailability of state revenue
projections until after the legislative session ended in May. My staff and I stand ready to work with you in the
upcoming year to carry out the plan established by this budget. We welcome your suggestions for improvement
and ideas for providing a better level of service to the taxpayers of the Kodiak Island Borough.
Respectfully Submitted,
KODIAK ISLAND BOROUGH
Jerome M. Selby
Borough Mayor
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KODIAK ISLAND BOROUGH
Budget Calendar
FISCAL YEAR 1995
The following activity is outlined as essential for the orderly formulation of the 1995 Borough Budget (July 1,
1994 through June
30, 1995).
DATE
ITEM
BY
January 7, 1994
Budget preparation message
Mayor
January 7
Distribution of budget work sheets to aid departments in submitting
Finance Officer
their requests
January 7
Distribution of forms to solicit input from villages
Mayor
January 7
Distribution of forms to gather input from autonomous not - for - profit
Mayor
organizations
February 5
Final day for departmental budget requests to be returned to Mayor
Department Heads
(via Finance Officer)
Febuary 15
Due date for public and not- for -profit organizations budget requests
Mayor
Febuary 15
Revenue forecasts (all funds)
Finance Officer
Febuary -March
Work sessions to resolve or justify differences of department
Mayor, Finance Officer,
budgets
Department Heads
March 18
Receipt of School District budget (per Section 3.08.030, Par. B of
School District
the Code)
March 31
Receipt of Service District budget (section 4.20.030)
Service District
April 14
Mayor's Annual Budget Message
Mayor
April 21
Borough Assembly adopts local appropriation ordinance (submit to
Assembly
the Clerk by April 9)
April 28
Prior to the April 30 submission of proposed budget and budget
Mayor, Finance Officer
message to Assembly in a work session (per Section 3.08.030 A of
the code)
April 14 May 6
Assembly department review
Finance, Assemhly
May 19
Introduction of Budget Ordinance
Mayor, Department
Heads
May 24
Publication of hearing
Clerk
June 2
Public hearing and adoption of budget (as required by Section
Assembly
3.08.050 of the code)
July I
Budzet execution
All Concerned
THE BUDGET PROCESS
The budget process begins on the first Friday in January of each year with the budget preparation message
by the Borough Mayor. At this time, budget worksheets are distributed to the various departments to aid them in
submitting their requests. The following week, forms are distributed to solicit input from the villages and from
autonomous, not - for -profit organizations.
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.
Budget requests by public and not -for- profit organizations must be returned to the Mayor's Office no later than the
third week in February.
The Finance Officer prepares a revenue forecast for all funds by the third week in February.
During February and March, work sessions are held between the Mayor, Finance Officer, and department
heads to 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 March 31 of the year, per Section 3.08.030 of the Code. so
The Mayor presents his annual budget message during the first 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 B of the Code.
During the months of April and May, the Assembly reviews the budget with the Mayor and department
heads. In May, the Mayor 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 millage 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.
If the Assembly does not adopt the budget by June 10, the budget, as presented by the Mayor, shall be
deemed to have been finally adopted, per Section 3.08.060 of the code.
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 4W
departments and projects.
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FUND STRUCTURE
The Borough accounts are organized on the basis of funds 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 and two broad fund categories.
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 required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for specific purposes.
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.
Capital Projects Funds - Capital Projects Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment.
Proprietary Fund Type
Entemrise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises where the intent of the governing body is that the costs (expenses,
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.
Internal Service Funds - Internal Service Funds are used to account for goods or services provided to one
department or agency by another department within the government entity on a cost reimbursement basis. A cost
reimbursement basis implies that the government intends to recover full costs of goods and services, including
depreciation on fixed assets.
14 1
FINANCIAL SUMMARIES
I
1994 -95 OPERATING POSITION
OPERATING FUNDS
BASED ON ADOPTED BUDGET
GENERAL
FUND
SPECIAL
REVENUE
FUNDS
DEBT
SERVICE
FUNDS
CAPITAL
PROJECTS
FUNDS
PROPRIETARY
FUNDS
TOTAL
(MEMORANDUM
ONLY)
Estimated Beginning
Fund Balance
$ 2,375,000
$ 2,122,293
$ 4,384,809
$ 22,278,360
$ 1,197,040
$ 32,357,502
Revenues
7,747,985
3,284,644
3,378,678
8,879,377
3,066,888
26,357,572
Transfers In
0
195,000
933,000
752,678
260,880
2,141,558
Total Available Funds
10,122,985
5,601,937
8,696,487
31,910,415
4,524,808
60,856,632
Expenditures
3,215,816
3,769,964
4,085,000
27,008,994
3,402,768
41,482,542
Transfers Out
4,812,550
150,000
226,678
0
100,000
5,289,228
Total Use of Funds
8,028,366
3,919,964
4,311,678
27,008,994
3,502,768
46,771,770
Estimated Funds
Available 6/30/95
$ 2,094,619
$ 1,681,973
$ 4,384,809
$ 4,901,421
$ 1,022,040
$ 14,084,862
15
M
Kodiak Island Borough
FISCAL POLICY
(Adopted March 15, 1990)
This fiscal policy 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;
w.
't
enhances long term financial credibility by helping to achieve the highest bond and credit ratings possible:
do
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 which will meet real needs as efficientl%
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 he
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 employres
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
E
1
' done without adversely affecting approved service levels.
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of paydown
capital 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.
Existing Service Costs
' The justification for base budget programs costs will be a major factor during
budget review.
I 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.)
I 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 (3 -5 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 ti:,al trrnds from the preceding 5 years.
1 17
(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. ..
Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
an
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot he financed go
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 2 %.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 159. ..
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial conditions and
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.
t. Revenue Policies
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short -run fluctuatiIvrI
any one revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that promote t( 1, 1r
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 � , . • "�"
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 it pre - established rc,
goals are being met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment program
Borough will follow an aggressive policy of collecting tax revenues where the annual level of uncollected . ;.
property tax should not exceed 2
The Borough should routinely identify governmental aid funding possibilities. However, before applying 1
accepting intergovernmental aide, the Borough will assess the merits of a particular program as if it were tund
local tax dollars. Local tax dollars will not be used to make up for losses of intergovernmental aid with,-t,t
reviewing the program and its merits as a budgetary increment.
18 1
4.
1
1
1
1 ,
1
1
1
1
�a.
e
Investment Policies
The Borough will maintain an investment policy based on the Government Finance Officers Association (GFOA) model
in estment 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 Financial Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with Generally Accepted
Accounting Principals (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 which 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.
19
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.
1.
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.
REVENUE SOURCES AND GENERAL FUND ESTIMATES
TAXES
Real and Personal Property Taxes. Alaska Statute (AS) 29.45.010- 29.45.500: The assessed valuation (as of January
I, 1994) is estimated at $633,500,000. The tax levy for real and personal property is 6.75 mills. The estimated property tax
revenue is $4,146,185, with 85% being from real property and 15% being from personal property. The current delinquency rate
is 1.8 %r. For budget purposes, the amount of tax generated by one (1) mill is $633,500.
Severance Tax. KIB Ordinance 91 -03 created a new code section 3.26.010 - 3.26.090: The tax levy for the severance
tax is the base Borough mill levy of 6.75 mills. The estimated severance tax revenue for FY95 is $749,250. The breakdown
of value: rock, sand, and gravel is equal to $6,750; timber is equal to $236,250; fish is equal to $506,250, with no estimated
revenues from minerals at this time. For budget purposes, the amount of tax generated by one (1) mill is $111,000.
1
1
i
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances: Interest and penalty on
delinquent property taxes. Penalty is levied up to 10% for late payment and the interest rate is 12% per annum. Estimated
revenue from this source is $103,000.
Mlotor Vehicle Tax. AS 29.10.431 provides for an alternative to the collection of property tax on motor vehicles. A
motor vehicle tax would be levied at a flat rate and collected by the Department of Public Safety, Division of Motor Vehicles,
and remitted to the Borough. This motor vehicle tax is anticipated to reduce the delinquency rate for personal property taxes
and improve collection of taxes on vehicles. Revenue from this source is estimated at $160,000.
STATE REVENUES
School Debt Reimbursement. AS 14.11.100: State aid for retirement of school construction debt. The State
reimburses the Borough for expenditures on school debt as follows: up to 80% on bonds issued after June 30, 1983; 90% of
bonds issued after December 31, 1981, but before June 30, 1983; school bonds approved between June 30, 1977, and January
I, 1982, are reimbursed at 80% of annual costs with a two -year lag, and school debt incurred prior to July 1, 1977, would be
reimbursed at 100% of annual costs with a two -year lag. After fiscal year 1985, the state will reimburse up to 80% debt service
expenditures for school bonds approved by voters after June 30, 1983. The estimated reimbursement for FY95 is $2,570,000.
State Revenue Sharing. AS 29.60.010 - 29.60.030: State Equalization of Tax Resources for Municipal Services. The
equalization entitlement computation is based on: population, the relative ability to generate revenue, and local tax burden of
the taxing unit. The estimate for FY95 is $340,000.
Municipal Assistance. AS 29.60.350 - 29.60.370 and 43.20.011- 43.20.016: Distribution of Gross Business Receipt
Taxes. Monies in the Municipal Assistance Fund are generated by the corporate income tax, which is collected by the State.
If the appropriation is insufficient for distribution of the full base amount to each Alaska municipality, the amount available will
he prorated based on the amounts received during FY78. If the amount appropriated exceeds the base amount to be distributed,
the excess shall be allocated to each municipality on the basis of the population of the municipality minus the population of cities
within the municipality. The current net cities population of the KIB for municipal assistance purposes is 7,534. The total
official census of the KIB is 15,558, adopted by the Alaska Department of Community and Regional Affairs for purposes of
entitlement computation for FY89 and FY90. Municipal assistance is dependent on legislative appropriation. Our projection
for FY95 is $340,000.
Electric and Telephone Cooperative Revenue Sharing. AS 10.25.570: Electric and Telephone Cooperative Act.
A refund to local governmems of the gross revenue tax collected from electric and telephone cooperatives within the Borough
area outside the city, less the cost expended by the State in their collection. The estimate for FY95 is $8,000.
Fish Tax Revenue Sharing. AS 43.75.130: Retund to local governments of the amount of fisheries business tax
revenue collected by the state. Fisheries businesses are those X00 take, purchase, or otherwise acquire a fishery resource. The
amount of the refund for the Borough is 50% of the revenues collected in the Borough area outside cities, and 23 c of the
revenues collected from fishery businesses located in cities within the Borough. The estimate for this fiscal year is S I,OW.WO.
'I
on
Tobacco Tax Revenue Sharing. AS 43.50.010 - 43.50.190: Revenue generated by the tobacco tax is to be used
exclusively to rehabilitate, construct, and repair the municipality's school facilities and for the costs of insurance on the school
facilities. Tobacco tax distribution is administered by the Department of Education. The components of the formula used to
determine the allocation of this revenue are the Average Daily Membership (ADM), the total ADM of all city or borough school
districts, and the total cigarette tax money available for distribution, after a basic allotment of $6.000 for each city or borough
school district is set aside. Estimated entitlement for FY95 is $70,000. NOTE: Monies received for tobacco tax are deducted
from the reimbursement by the State for school construction; therefore, the net revenue from this source is zero.
LOCAL REVENUE
.+
Interest Earned on Investments. KIB Ordinance 84 -2, Investment of Monies: Available monies are invested under
the guidelines established by this ordinance, and investment and collateral ization policy procedures determined by the Finance
Director. A central treasury is maintained for efficiency of pooled resources. Interest revenue generated through investment
is allocated to participating funds. The general fund maintains approximately 28 /� of the allocation. Estimated interest revenue
for FY95 is $320,000 (in the General Fund)
Miscellaneous Revenue. This category includes revenues generated from animal control, emergency services, sale of
copies, and other miscellaneous revenue. Our estimated revenue from these sources is $45,150.
TRANSFERS FROM OTHER FUNDS
This is revenue from other funds for services provided by the general fund.
22 ,�
15 YEAR ANALYSIS OF
.ed Value (in Millions)
13
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995
Fiscal Year
Droperty Real Property Total Assessed Value
--4
1
1
1
1
� I
1
KODIAK ISLAND BOROUGH
FIFTEEN -YEAR ANALYSIS OF TAX RATE AND LEVY
Fiscal
Year
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
Personal Property
Assessed Valuation
132,268,500
(a) 149,474,150
72,919,918
(b) 64, 550,756
(c) 50,369,200
(d) 46,204,800
39,003,109
48,795,064
58,727,868
73,508,740
76,594,500
91,537,867
92,174,619
92,264,018
98,500,000
Real Property
Assessed Valuation
225,394,400
187,598,046
307,400,381
325,435,262
353,643,800
374,136,300
369,860,196
379,969,521
378,072,396
406,433,607
439,710,369
467,821,217
485,029,021
520,814,455
535,000,000
Total Assessed
Valuation
357,662,900
337,072,196
380,320,299
389,986,018
404,013,000
420,341,100
408,863,305
428,764,585
436,800,264
479,942,347
516,304,869
559,359,084
577,203,640
613,078,473
633,500,000
Tax Rate
Per $1,000
6.98
7.00
7.00
3.75
3.75
3.75
4.51
4.51
4.50
4.50
4.50
5.50
5.50
5.50
6.75
Total Tax
Levy
2,257,590
2,118,431
1,876,462
1,646, 752
1,508,003
2,024,237
2,181,410
1,926,427
1,991,902
2,034,500
2,237,629
2,840,482
3,075,629
3,270,800
4,276,125
(a) Reflects changing boats from full value to 5/15. (b) Reflects exemption of inventories. (c) Reflects exemption of head
of household items and fishing gear. (d) Reflects exemption of boats under 5 tons.
Mill Rate
KODIAK ISLAND BOROUGH
15 YEAR ANALYSIS OF TAX RATE
7.5
7
6.6
6
5.5
5
4.5
4
3.5
1981 1982
1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995
Fiscal Year
The property tax mill rate has been increased to 6.75 mills for FY95. This increase was necessary for debt service on the
General Obligation Bonds issued in FY94. (It should be pointed out that while the tax rate was 3.75 mills from 1984 to 1986,
4.51 mills from 1987 to 1988, and 4.5 mills from 1989 to 1991, the Borough expended more than it took in every year but 1989.)
25
RAW FISH TAX PREVIOUS 10 YEARS
Fiscal Amount
Year Received
1985
709,477
1986
646,747
1987
647,057
1988
871,703
1989
875,085
1990
2,044,881
1991
1,082,779
1992
1,295,921
1993
1,005,664
1994
1,213,056
Raw Fish Tax
Last 10 Years
Raw Fish Tax (in Millions)
2"
1
1
0
0
Raw fish tax was between $600,000 and $900,000 per year in the 1980's but underwent a tremendous increase in 1990 to over
$2,000,000. It dropped to $1,082,779 in 1991 because of the Exxon Valdez oil spill, but had climbed back to $1,295,291 by
1992. For fiscal year 1995, we are projecting $1,000,000.
26
1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994
Fiscal Year
GENERAL FUND
L. G L; G. 6..� 6iiii. ` m Wm WMI fly W= kiM M M M = M � O
NO. NAME
I . Kodiak College
2. Kodiak Head Start
3. Kodiak Historical Society
4. KMXT Public Radio
EDUCATIONAL SUBTOTAL
HEALTH AND SOCIAL SERVICES
5. American Red Cross
6. Brother Francis Shelter
7. KANA - Family Center
8. Kodiak Arts Council
9. Kodiak Baptist Mission
10. Kodiak Council on Alcoholism
11. Kodiak Health Center
12. Kodiak Respite Center
13. Kodiak Women's Resource and Crisis Center
14. Rainbow Child Care Center
15. Salvation Army
16. Senior Citizens of Kodiak
17. Small World, Inc.
18. Special Olympics
HEALTH AND SOCIAL SERVICES SUBTOTAL
OTHER
19. Alaska's Future Leaders
20. Alaska Legal Services
21. Elks - Fireworks
22. Kodiak Island Sportsmen Association
23. Kodiak Little League
24. Kodiak Summer Sports Camps
25. Santa to the Villages
OTHERSUBTOTAL
TOTALS
SUMMARY
VARIOUS AGENCIES FUNDING - FY95
AGENCY
STATE
K.I.B.
FY94
FY93
FY92
REQUEST
FUNDS
FUNDS
TOTAL
TOTAL
TOTAL
$ 34.000
0
S34.000
S34,000
$34.000
$ 34,000
8,200
0
8.200
8,200
8,200
8,200
12.000
0
9.000
9
9,000
9
15.000
0
12.000
12.000
12.000
12.000
S69.200
0
S63.200
S63,200
$ 63,200
$ 63,200
S2,000
0
S 2,000
$ 2,000
S2.000
$ 2,000
20.000
0
20,000
20,000
0
0
16.000
0
16,000
8,000
10,000
10,000
13
0
13,000
13,000
16,500
16,500
60.000
21,590
27,500
55,400
60,000
60,000
90
16,575
30,000
90,000
90,000
60,000
2.500
0
2,000
2,000
2,000
2,000
8,820
0
5,000
3,000
3,000
3,000
42,900
7,905
34,700
39,000
38,114
34,900
2,500
0
2,500
2,000
0
0
7,500
0
7,500
5,000
0
0
24,000
0
24,000
24,000
24,000
24,000
18,000
0
18.000
16,000
18,000
18,000
6,000
0
6.000
6,000
7,000
3.000
$ 313,220
S 46,070
S 208.200
$ 285
$ 270,614
$ 233.400
$ 5,000
$ 0
$ 2.000
$ 2,000
$ 0
S 0
5,000
0
4.000
2,000
0
7,000
3.000
0
0
0
1,500
1,500
4,000
0
2.000
2,000
2,500
2,500
10,000
0
5,000
2,500
2,000
2,000
6,000
0
4,000
4,000
3,886
3,000
2 .500
0
2.300
2.300
1.000
1.000
$ 35,500
S 0
19,300
14,800
$ 0,886
17,000
417 920
4$ 6.070
290 700
S 363,400
$ 344.700
313.600
27
General Fund Revenues by Source
nscal Year i 995
4,847,885
The largest source of revenue for the general fund continues to be property tax at over 50%. Intergovernmental revenues
constitute over 20% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992 which accounted for
almost 10% of projected Borough revenue in fiscal year 1993.
GENERAL FUND REVENUES
Fiscal Year Fiscal Year
1992 Actual 1993 Actual
Property Tax
Severance Tax
Licenses & Permits
Intergovernmental Revenue
Interest Earnings
Miscellaneous Revenues
Use of Fund Balance
Total
$ 3,454,725
530,083
42,938
2,450, 339
367,551
334,699
0
$ 7,180,335
$ 3,777,708
703,450
50,801
1,991,730
289,570
383,026
0
$ 7,196,285
Fiscal Year
1994
Projected
$ 3,939,170
870,000
102,450
2,060,717
250,000
68,689
0
$ 7,291,026
Fiscal Year
1995 Budget
$ 4,847,885
749,250
56,500
1,729,200
320,000
45,150
280,381
$ 8,028,366
M
58,500 1,72900
■
Property Tax
■
Severance Tax
■
Licenses & Permits
■
Intergovernmental Revenues
280,381
Interest Earrings
45,150
■ Miscellaneous
Revenues
.
Use of Fund Balance
GENERAL FUND REVENUES
Fiscal Year Fiscal Year
1992 Actual 1993 Actual
Property Tax
Severance Tax
Licenses & Permits
Intergovernmental Revenue
Interest Earnings
Miscellaneous Revenues
Use of Fund Balance
Total
$ 3,454,725
530,083
42,938
2,450, 339
367,551
334,699
0
$ 7,180,335
$ 3,777,708
703,450
50,801
1,991,730
289,570
383,026
0
$ 7,196,285
Fiscal Year
1994
Projected
$ 3,939,170
870,000
102,450
2,060,717
250,000
68,689
0
$ 7,291,026
Fiscal Year
1995 Budget
$ 4,847,885
749,250
56,500
1,729,200
320,000
45,150
280,381
$ 8,028,366
M
58,500 1,72900
General Fund Expenditures by Function
Fiscal Year 1995
94,800
3,861,340
-_0,636
429,310
325,920
■
General Government
.
Public Safety
M Education
■
Cuitwe and Recreation
■
Heafth and Welfare
■
Assessing
.
Community Developemnt
Education support accounts for almost half of the general fund expenditures projected for fiscal year 1995. This is also an area
that is experiencing rapid growth in the general fund budget. Education support has grown from $3,474,721 in fiscal year 1993
to a projected $3,861,340 in fiscal year 1995.
GENERAL FUND EXPENDITURES BY FUNCTION
Last Three Years
Fiscal Year Fiscal Year
1992 Actual 1993 Actual
General Government
Public Safety
Education
Culture and Recreation
Health and Welfare
Assessinz
Community Development
Total
$ 1,701,475
97,616
3,527,510
190,700
706,250
236,023
354,147
$ 6,813,721
31
$ 1,756,510
106,102
3,474,721
198,586
694,492
248,819
384,650
$ 6,863,880
Fiscal Year
1994
Projected
$ 1,952,799
100,436
3,618,538
133,000
752,250
320,840
417,404
$ 7,295,267
Fiscal Year
1995 Budget
$ 1,720,636
94,800
3,861,340
153,500
1,442,860
325,920
429,310
$ 8,028,366
1,442,860
153,500
GENERAL FUND SUMMARY
32
F.Y. 1995
F.Y. 1992
F.Y. 1993
F.Y. 1994
F.Y. 94
APPROVED
ACTUAL
ACTUAL
BUDGET
PROJECTED
BUDGET
Property Taxes
Real
$ 2,542,066
$ 2,701,162
$2,860,000
$2,859,842
$ 3,611,250
Allow. For Disability
(5,428)
(5,123)
(5,300)
(8,213)
(5,740)
Allow. For Farm Use
(5,392)
(6,239)
(6,400)
(6,956)
(8,100)
Allow. For Senior Citizen
(94,721)
(95,682)
(100,000)
(133,093)
(116,100)
Personal Property
419,503
499,048
522,500
500,343
664,875
TOTAL PROPERTY TAXES
$ 2,856,028
$ 3,093,166
$ 3,270,800
$ 3,211,923
$ 4,146,185
Non Ad Valorem Taxes
Boat Tax over 5 Tons
$ 8,897
$ 9,595
$ 9,510
$ 9,234
$ 9,500
Motor Vehicle Tax
167,056
150.012
180,000
180,000
160,000
TOTAL NON AD VALOREM TAXES
S 175,953
$ 15
$ 189,510
$ 189,234
$ 169,500
Payment in Lieu of Taxes
PEAT - Federal
$ 410,358
$ 411,870
$ 412,000
$ 412,572
$ 412,000
PILOT-Kodiak Island Housing
8,088
9,544
9,500
10,277
10,000
PILOT-State of Alaska
4,298
2,449
2,500
7.164
7.200
TOTAL PAYMENT IN LIEU TAXES
$ 422,744
$ 423,863
$ 424,000
$ 430,013
$ 429,200
Severance Taxes
Fish
$ 428,511
$ 581,875
$ 605,000
$ 605,000
$ 506,250
Mining
5,567
4,822
5,000
5,000
6,750
Logging
96,005
116,753
204,700
260,000
236,250
TOTAL SEVERANCE TAXES
$ 530,083
$ 703,450
$ 814,700
$ 870,000
$ 749,250
Penalties & Interest
Penalties & Interest
83,127
101,072
91,00
108,000
103,000
TOTAL PENALTIES & INTEREST
$ 83,127
$ 101,072
$ 91,000
$ 108,000
$ 103
License and Permits
Annual Use Permit
$ 0
$ 1,750
$ 750
$ 750
$ 0
Building and Trailers
25,489
21,819
60,000
60,000
35,000
Subdivision Fees
8,343
5,568
5,000
7,000
5,000
Conditional Use Permit
200
600
500
1,600
500
Zoning Compliance Permit
0
1,925
1,500
2,500
2,500
Exceptions
325
0
500
500
0
Variance Fee
525
875
1,500
1,800
2,000
Zoning Change Fee
550
10,400
5,000
5,000
3,000
Electric Permit
3,298
4,301
12,000
12,000
5,000
Plumbing Permit
2,232
2,653
9,000
9,000
3,000
P &Z Review Fee
450
675
250
900
500
Special Land Use
0
0
0
200
0
Road and Utilities Insp.
360
0
0
0
0
Dog Licenses
780
235
300
1,200
0
Business License & Permits
0
0
0
0
0
Site Plan Review
386
0
0
0
0
TOTAL LICENSES & PERMITS
$ 42,938
$ 50,801
$ 96,300
$ 102,450
$ 56,500
Intergovernmental Revenues
Federal Shared Revenue
National Wildlife Refuge
$ 6,990
$ 7,036
$ 6,000
$ 6,000
$ 6,000
National Forest Fund
240
309
300
680
700
TOTAL FEDERAL SHARED REVENUE
S 7,230
$ 7,345
$ 6,300
$ 6,680
$ 6,700
32
33
F.Y. 1995
F.Y. 1992
F.Y. 1993
F.Y. 1994
F.Y. 1994
APPROVED
ACTUAL
ACTUAL
BUDGET
PROJECTED
BUDGET
ltatr lounrs
State Shared Revenues
State Revcnue Sharing
S 594.576
S 517,464
S 410.000
S 399,010
S340,000
Municipal Assistance
543.407
451.010
419,000
402,201
340,000
Raw Fish Tax
1.295.921
1,005.664
1.200.000
1,213,056
1,000,000
Raw Fish Tax -Off Shore
0
0
34.000
31.070
34,000
Amusement & Games
528
240
700
700
500
Telephone & Electric
8.677
10,007
8.000
8.000
8,000
TOTAL STATE SOURCES
S 2.443.109
S 1.984.385
$ 2.071.700
$ 2.054,037
$ 1.722.500
TOTAL INTERGOVERNMENTAL
S 2.450.339
S 1.991.730
S 2,078.000
S 2,060.717
S 1,729,200
Charges for Services
Fee - Road & Utilities
S 0
120
$ 0
Lo
LO-
TOTAL CHARGES FOR SERVICES
S 0
S 20
S 0
so
S 0
Fines
Animal Control
S 5.870
S 6,772
S 7.000
S 7,000
S 5,000
Zoning Violations
0
0
0
0
0
TOTAL FINES
S 5.870
S 6.772
S 7,000
S 7,000
$5,000
Interest
Interest Earnings
5364,833
$289.570
5250,000
$250,000
5320,000
Gain or Loss on Exchange
2,718
0
0
0
0
TOTAL INTEREST
5367.551
5289.570
5250,000
5250.000
5320,000
Miscellaneous- Classified
Jury Duty
S 300
S 163
S 100
$ 100
$ 100
Sale of Copies
7.299
8.979
0
0
0
Sale of Maps
0
743
500
2.400
2.000
Sale of Computer Data
0
200
0
0
50
Fee - Dishonored Checks
576
662
500
1.200
1.000
Day Care - Admin. Reimbursement
0
0
0
0
0
Local Election Reimbursement
0
0
0
0
0
Other
77,922
2.581
2,000
2,000
2.000
C &RA
2,845
1,047
0
1,500
0
Land Leascs
1,250
725
2,000
2,000
2,000
Switchboard Services
13.027
0
0
0
0
Emergency Medical Services
48.624
30.665
33,000
33,000
33.000
Recycle Efforts
0
0
0
0
0
Insurance Rebate -Misc.
8.326
21.905
0
9,189
0
Admin. Fee Cap. Prof.
0
902
0
0
0
Legal Fee Reimbursement
3.863
3.315
0
5,400
0
IBEW Reimhursement
0
0
5.300
4.800
0
Exxon Reimbursement
0
303.307
0
0
0
TOTAL MISCELLANEOUS CLASSIFIED
S 164.032
S 375.194
S 43.400
S 61.589
S 40.150
U,e of Fund Balance
S 0
S 0
S 0
S 0
S 280.381
Operating, "Transfers In
581.670
50
S0
S0
50
Capital Projects -KIB
0
0
0
0
0
TOTAL OPERATING TRANSFERS IN
S 81.670
SO
SO
SO
SO
Sale of Fixed Assets
Sale of General Fixed Assets
$ 0
S 1.040
$0
S 100
S 0
TOTAL SALE OF FIXED ASSETS
S 0
S I.t140
S 0
S 100
S 0
TOTAL REVENUES. OTHER FINANCING
SOURCES. AND TRANSFERS IN
S 7.180.335
S ' I �r .'_ t5
S 7.264.710
S 7.291.026
S 8.028.366
33
F Y 1995
F.Y. 1992 F.Y. 1993 F.Y. 1994 F. Y. 1994 APPROVED
ACTUAL ACTUAL BUDGET PROJECTED BUDGET
Ex penditures
Dept. 100 Assembly
S 124.649
S 152.023
S 132.734
S 153.634
S 121.236
Dept. 105 Borough Mayor
159.293
168.419
177.320
185,471
189.480
Dept. 110 Borough Clerk
204.818
216.059
251.332
253.762
280.250
Dept. 115 Legal Services
184.707
271.495
123,278
173.004
161.000
Dept. 120 Finance Department
307.954
386.552
613.750
613.970
507.210
Dept. 130 Assessing
236.023
248.819
320.240
320.840
325.920
Dept. 135 Engineering /Facilities
88.484
120.643
164.566
105.790
38.710
Dept. 140 Community Development
354.147
384.650
415.340
410:990
129.310
Dept. 142 Building Inspection
78.288
72.550
80.150
82.150
84.500
Dept. 160 Economic Development
67.946
38.897
82.000
84.150
117.00()
Dept. 165 General Administration
318.332
384.920
370.350
374.018
296.750
Dept. 175 Emergency Preparedness
19,328
33,552
18,200
18.286
10.300
Dept. 180 Education Support
3,527,510
3,474,721
3,626,000
3.618,538
3.861.340
Dept. 185 Health and Sanitation
706,250
694.492
752.250
752.250
1.442.860
Dept. 190 Culture and Recreation
190,700
198.586
128,200
133.000
153.500
Dept. 195 Transfers
15.774
17.502
9.000
9.0w
u nuii
TOTAL EXPENDITURES
$6.584.203
6.863.880
$ 7.264.710
S 7.288.853
S 8.028.366
34
PROGRAM BUDGET SUMMARY
Program Assembly
Program Description
The Kodiak Island Borough Assembly is elected by the citizens of the Kodiak Island Borough to establish policy
for the Borough by the Assembly /Mayor form of government under which the Borough operates.
Goal
To protect and improve the quality of life for Borough citizens by passing policy statements that reflect the wants
and needs of all Borough residents.
Objectives For 1994 -1995
Ensure funding levels that reflect the priorities of Borough citizens.
Improve efficiency of local government through policy decision.
Ensure Borough elections are conducted according to all local, state, and federal statutes.
Significant Budget Changes
No significant budget changes.
i
36
1
'i
I
C
EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Personnel Services
$ 16,800
$ 16,600
$ 16,800
$ 16,800
$ 16,800
Fringe Benefits
1,573
1,284
1,514
1,514
1,616
Political Lohbyist
45,296
58,102
50,000
55,000
50,600
Support Goods & Services
60,980
76,037
64,420
80,320
52,220
TOTAL
$ 124,649
$ 152,023
$ 132,734
$ 153,634
$ 121,236
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F.Y. 1995
PROJECTED
Regular Assembly Meetings
23
25
22
24
Special Meetings
2
4
2
2
Joint Work Sessions
9
9
9
9
Work Sessions
20
21
22
24
Other Meetings Attended - Boards &
Commissions
NA
NA
NA
80
SWAMC Conference
NA
NA
NA
1
AML Conference
NA
NA
NA
2
Ordinances
43
50
35
45
Resolutions
52
64
50
55
Contracts
NA
NA
NA
50
Other Items
NA
NA j
NA
48
17
PROGRAM BUDGET SUMMARY
Program Mayor's Office
Program Description
The Mayor is elected by the citizens of the Kodiak Island Borough to provide administrative input to Assemble
policy decisions and to serve as the chief executive officer of the Kodiak Island Borough.
Goal
To provide useful information to the assembly for policy consideration and to administer high - quality. cost -
effective service delivery programs to the citizens of the Kodiak Island Borough.
Objectives for 1994 -1995
To implement all of the duties defined in Kodiak Island Borough Code 2.20.030.
To implement, as much as possible, within the constraints of time, limited staff, and available funds, the
Assembly goals and objectives.
To monitor the effectiveness of all Borough operations.
To provide the Assembly with administrative support necessary to develop and implement policy.
Significant Budget Changes
No significant budget changes.
t
1
I
38
Vow
1
1
1
LJ
1
'1
1
1
17
u
EXPENDITURES
Number of Employees
F. Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
Personnel Services
$ 101,438
$ 103,132
$ 106,920
$ 107,920
$ 110,500
Fringe Benefits
30,324
29,922
34,710
34,710
35,590
Support Goods & Services
27,531
35,365
35,690
43,641
43,390
Capital Outlay
0
0
0
0
0
TOTAL
$ 159,293
$ 168,419
$ 177,320
$ 186,271
$ 189,480
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Borough Mayor
I
1
1
1
Staff Assistant /Personnel Director
0
0
0
0
Administrative Assistant /Secretary III
I
1
1
1
TOTAL
2
2
2
2
39
n
PROGRAM BUDGET SUMMARY
Program Clerk's Office
Program Description
The Borough Clerk's office is responsible for administrative support to the Assembly, conduction of elections.
records management program, and 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 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 19941995
Perform all duties required by state statute 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; follow all 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 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 la«.
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.
Significant Budget Changes
No significant budget changes.
I
40
,t:.
n
7
EXPENDITURES
Number of Employees
F. Y. 1992
A TUA
F.Y. 1993
— ACTUAL
F.Y. 1994
B UDGET
PROJECTED
F.Y. 1994
APPROVED
F.Y. 1995
Personnel Services
$ 108,647
$ 115,353
$ 124,142
$ 124,142
$ 128,220
Fringe Benefits
34,854
37,453
39,900
44,220
43,540
Contracted Services
0
0
0
0
0
Support Goods & Services
60,530
63,253
87,290
85,400
99,390
Capital Outlay
787
0
0
0
9,100
TOTAL
$ 204
$ 216,059
$ 251,332
$ 253 762
$ 280 250
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Borough Clerk
I
1
1
1
Borough Deputy Clerk
I
1
I
1
Records Coordinator
I
1
1
1
TOTAL
3
3
3
3
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F.Y. 1995
PROJECTED
Ordinances
43
50
35
45
Resolutions
52
64
50
55
Minutes (pages)
369
517
450
500
Regular Assembly Meetings
23
25
22
24
Special Meetings
2
4
2
2
Joint Work Sessions
9
9
9
9
Work Sessions
-)0
21
22
24
Other Meetings Attended
7
12
10
10
Plats Filed
24
26
24
25
Beverage Licenses Reviewed
12
20
10
15
Gaming Licenses Reviewed
9
12
15
15
Borough Newspage Publications
56
125
95
100
Elections
1
3
1
3
Recount
0
3
3
0
Absentee Voters
IM I
397
293
300
Re� Voters
6.263
6,654
6,904
7,000
Code Supplements
4
4
3
4
Archival Records Requests
N/A
130
378
400
Archival Records Destroyed
54 cu. ft.
112.5 cu. ft.
1.000
Archival Records Added
\
353 cu. ft.
485 cu. ft.
i00
Notary
\
N/A
56
tau
41
PROGRAM BUDGET SUVIlVMARY
Program Legal Services
Program Description
The Borough Attorneys provide legal counsel and advice to the Mayor, the Assembly, 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, ensure that all Borough
operations are conducted in accordance with the law so that legal liabilities do not arise, and provide legal advice and
support to elected officials and staff members.
Objectives for 19941995
Defend lawsuits brought against the Borough.
Provide legal advice and counsel, and answer legal questions raised by the Mayor and Assembly Members.
Assist departments in resolving legal problems as they arise before they create serious difficulty.
Significant Budget Changes
Into significant budget changes.
4
EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Let!al Fees
$ 135,028
$ 234,810
$ 95,278
$ 120,000
$ 130,000
Support Goods & Services
49,679
36,685
28,000
53,004
31,000
TOTAL
$ 184,707
$ 271.495
$ 123,278
$ 173,004
$ 161,000
43
PROGRAM BUDGET SUMMARY
Program Finance
Program Description
The Borough Finance Department has many different areas of responsibility, many of them quite dissimilar.
Our 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 promalgating policy
bodies including GASB, AICPA, etc.
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 19941995
To maintain the Certificate of Achievement Award for Financial Reporting for Fiscal Year 1994.
To maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officer
Association.
To continue to have the Short Report (monthly financial statements) distributed within three working days of the
end of the month.
To have the Comprehensive Annual Financial Report (CAFR) distributed by September 30.
To continue our high rate of tax collections and all other receivables.
To issue and evaluate a request for proposal for audit services.
To successfully convert our financial system from version 3.3 to 4.0, a major change.
Significant Budget Changes
None.
Previous Year's Accomplishments
The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 1994 hudzct
We also received the award in fiscal years 1990, 1991, 1992, and 1993.
Upon submittal of our fiscal year 1993 annual report, we received the GFOA's Certificate of Achievement
Award. We also received Certificate of Achievement awards for fiscal years 1989, 1990, 1991, and 1992.
We have maintained our high rate of tax collections. At this time, 96% of 1993 taxes are collected and 99/c o f
1992 taxes are collected.
44
r
1
t
I 1 �
L
1
L
EXPENDITURES
Number of Employees
F.Y. 1992
ACTU
F.Y. 1993
F.Y. 1994
PROJECTED
F.Y. 1994
APPROVED
F.Y. 1995
Personnel Services
$ 210,459
$ 272,990
$ 331,350
$ 334,070
$ 356,720
Fringe Benefits
57,386
79,837
102,730
102,730
113,210
Support Goods & Services
30,490
54,601
199,390
196,890
183,500
Capital Outlay
11,580
2,678
6,280
6,280
5,500
Allocated to Projects
(1,961)
(23,554)
(26,000)
(26,000)
(151,720)
TOTAL
$ 307,954
$ 386,552
$ 613,750
$ 613,970
$ 507,210
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Finance Director
I
1
1
1
Accountant
1
1
2
2
Accounting Technician
1
1
2
2
Accounting Clerk
0
1
0
0
Clerk /Cashier
I
1
1
l
Clerk /Cashier M HC
0
l
1
1
Secretary III
l
1
1
I
TOTAL
5
7
8
8
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F. Y. 1995
PROJECTED
Monthly Financials
3 working days
3 working days
3 working days
3 working JAS,
Annual Report (CAFR)
October 2
September 30
September 30
September 10
Personnel Turnover
20.0%
20.0%
20.0%
v "4
Total Tax Levy
3,736,674
4,045,677
4,692,985
4. 44.510
Current Tax collections
3,654,535
3,971,986
4,599,125
4,0 1 140
Percent of Current Taxes Collected
97.8%
98.2%
98%
v�
Outstanding Delinquent Taxes
92,290
73,689
93,860
I �i wrl
Number of Utility Accounts
986
1,006
1,050
Certificate of Achievement
Yes
Yes
Yes
1 .
Distinguished Budgetary Presentation
Yes
Yes
Yes
Commercial Garbage Accounts
222
225
235
45
PROGRAM BUDGET SUMMARY
Program Assessing
Program Description
The major function of this department is the annual valuation and assessment of nearly 5,000 real and over 2,000
personal property accounts annually at their full and true value. The real property function requires reassessment
programs phased over a three year period, the annual appraisal of new construction and additions, and includes the audit,
discovery, and compliance programs. 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 for these functions. The personal property category requires the verification of all reported personal property.
This 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, 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 tax roll in
the State of Alaska. Furthermore, it is the goal of this department to process the tax roll efficiently at the lowest real and
political expense possible.
Objectives for 1994 -1995
Continue with the second tri- annual reappraisal and review of all taxable property in the Borough.
Bring on -line and integrate into the appraisal system the new computer aided mass appraisal system.
Continue the review and compliance activities for the Borough Severance Tax.
Reappraise the villages, remote properties, and Service District 1.
Continue to modify and upgrade the computerized personal property system.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
Last year this office closed out the first complete Borough re- appraisal ever conducted in -house with existing
staff. We also created and implemented a new computerized personal property system that not only keeps all of the
information on the various accounts, but also values them. This new system resulted in reduced mailing and form costs,
along with reduced staff time in dealing with the personal property system. This office reappraised all of the Aleutian
Homes, Bells Flats, Monashaka Bay, Island Vista and Mountain View Subdivisions. This office also perfomed numerous
appraisals with an estimated expense to the Borough, if the work had been done by a contractor, of over $50,000.
46
k
4
EXPENDITURES
Number of Employees
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Personnel Services
$159,242
$ 166,431
$ 174,120
$ 174,720
$ 183,620
Fringe Benefits
50,729
50,497
57,540
57,540
61,200
Professional Service
4,076
2,425
0
0
0
Support Goods & Services
21,976
27,866
84,355
84,355
80,600
Capital Outlay
0
1,600
4,225
4,225
500
TOTAL
1 $
$ 248,819
$ 320
$ 320
$ 325,
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Assessor
I
1
1
1
Appraiser
l
1
1
1
Assessment Clerk Il
l
1
1
1
Assessment Clerk I
1
1
1
1
TOTAL
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
ESTIMATED
F.Y. 1995
PROJECTED
Total Assessed Value
$ 559,359,084
$ 587,582,819
$ 610,000,000
$ 627,500,000
Real Property
$ 467,821,217
$ 495,490,355
$ 515,000,000
$ 530,000,000
Personal Property
$ 91,537,867
$ 92,092,464
$ 97,500,000
$ 100,000,000
Total Appraisals
1,836
2,100
2,148
2,000
New Construction & Additions
213
209
200
200
Borough Reappraisal
1,623
1,891
1,948
1,800
Total Parcels
7,152
7,367
7,400
7,500
Real Property
4,831
4,837
4,900
4,950
Value increase from prior year
$ 43,054,215
$ 28,223,735
$ 22,417,181
$ 17,500,000
Real Property
$ 28,110,848
$ 27,669,138
$ 19,509,645
$ 15,000,000
Personal Property
$ 14,943,347
$ 554 597
$ 5 407 536
$ 2,500.000
47
PROGRAM BUDGET SUMMARY
Program Engineering /Facilities
Program Description
The Engineering /Facilities Department coordinates, implements, and monitors capital and repair construction
projects within the Kodiak Island Borough. The staff manages service district contracts and acts as liaison for the service
districts with the public and elected officials. The Engineering /Facilities Department administers municipal codes related
to construction and utility improvements. The staff is responsible for grant generation and management, fiscal
management of capital and maintenance projects, facilities inspections including deficiency identification and correction,
generation of requests for proposals and projects, requests for major equipment purchases, consultant selection and
construction contract administration, and coordination with other governmental agencies regarding project and regulator}
requirements.
Goal
To ensure the department is responsive to the needs of the citizens and maximizes the benefits obtained tor the
costs expended. �1
Objectives for 19941995
Construct the High School Alteration Phase IV Project
Remodel Peterson Elementary School
Remodel KIB Apartments for Mental Health Center use
Complete ADA requirements for the former Red Cross Building
Complete design /construction of Kodiak Island Hospital
Remodel Ouzinkie School
Repair of Kodiak High School /Auditorium roof
Construct the Island Lake Trail Bridge
Complete and paint Chiniak Tsunami Center and library
Complete Bayside Fire Department expansion
Design of Northstar Elementary School
Main Elementary School HVAC upgrade, library lighting and retaining wall
Exterior paint high school /junior high complex
Junior High roof and lighting level upgrade
East Elementary parking lot entrance addition
Road signs
Complete numerous small projects
Significant Budget Changes
No significant budget changes.
4
48 1
I
t
1
EXPENDITURES
Number of Employees
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Personnel Services
$ 142,138
$ 171,120
$ 174,640
$ 161,330
$ 177,310
FrinL Benefits
48,700
50,921
52,750
69,020
57,810
Contracted Services
2,149
16,351
15,000
5,000
15,000
Support Goods & Seri ices
16,073
40,647
45,140
47,440
55,590
Capital Outlay
0
0
3,000
3,000
3,000
Allocated to Projects
(120,576)
(158,396)
(125,964)
(180,000)
(270,000)
TOTAL
$ 88,484
$ 120,643
$ 164,566 1
$ 105,790
$ 38,710
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
EnzineerinL /Facilities Director
l
1
I
1
Construction Inspector
1
I
1
I
Secretary III
1
1
I
1
Secretary II
0
0
0
1
TOTAL
3
3
3
4
49
PROGRAM BUDGET SUMMARY
Program Community Development Department
Program Description
The Community Development Department is responsible for a wide range of functions including: contract
management (e.g. building inspection and junk removal); grant writing and administration; research and information
services (e.g. population determinations, economic and social data, etc.); land use planning (e.g. staff to the Planning and
Zoning Commission, area plan preparation, permitting, and enforcement); liaison with federal and state governments (e.g.
Kodiak National Wildlife Refuge, Katmai National Park, and project reviews); and mapping and drafting services. The
Community Development Department is also responsible for administering a number of Kodiak Island Borough code
sections. These include: Title 10 Vehicles and Traffic, Title 16 Subdivisions, and Title 17 Zoning. The department
works with other Borough departments to assist in their administration of Title 13 Utilities, Title 15 Building and
Construction, and Title 18 Borough Real Property. In addition, the department also staffs the Parks and Recreation
Committee, and provides input to a number of ad hoc and permanent Borough advisory committees.
Goal
To perform the functions assigned to the department, either by code or, the Borough Assembly, as efficiently and
effectively as possible; 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; and to
serve as a resource for Borough residents, providing them with information to improve their knowledge about the Borough
and its functions.
Objectives for 19941995
Complete an update of the Kodiak Island Borough Coastal Management Program in order to also have it serve
as the Kodiak Island Borough Comprehensive Policy and Land Use Plan.
Complete an updated Kodiak Road System Comprehensive Policy and Land Use Plan.
Update one village comprehensive plan (Port Lions).
Complete specific chapter revisions of Title 17 (Zoning) of the Kodiak Island Borough Code.
Continue implementation of Kodiak Island Borough zoning enforcement policy, including legal action to
correct violations when necessary.
Complete an annual review of all code sections the department is responsible for administering.
Continue to provide the Planning and Zoning Commission and the Borough Assembly with high quality
information.
Continue to perform routine assignments efficiently.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
See the related performance indicators which identify the significant level of activity performed by the
department. Several of the staff have been named employee of the month in the last year due to their exemplary work.
An example of the kind of effort provided by staff includes working behind the scenes to ensure that the City of Old
Harbor was able to retain funds allocated for both a new landfill site and a new runway. These kinds of accomplishmcnt
are not easy to quantify, but assist in providing a high quality of life for Borough residents.
50
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EXPENDITURES
Numher of Employees
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Personnel Services
$ 246,779
$ 266,030
$ 276,100
$ 276,100
$ 285,580
Fringe Benefits
83,547
87,159
101,510
101,510
105,670
Professional Services
2,186
190
300
300
2,000
Support Goods & Services
37,247
49,181
73,770
68,780
71,560
Capital Outlay
11,514
2,886
2,760
1,800
0
Allocated to Projects
(27,126)
(20,796)
(39,100)
j (37,500)
j (35,500)
TOTAL
$ 354,147
$ 384
$ 415,340
1 $ 410
1 $ 429,310
6
PERSONNEL
Numher of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Planning Director
1
1
1
1
Associate Planner /L.R. Planning
1
1
1
1
Associate Planner/ Enforcement
1
1
1
1
Draftsman /Technician
l
1
1
1
Secretary III
1
1
1
1
Secretary II
1
1
0
0
Secretary 1
0
0
1
1
TOTAL
6
6
6
6
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F.Y. 1995
PROJECTED
Zoning compliance permits issued
226
186
173
180
Planning & Zoning Commission cases
133
153
105
110
Zoning violations - complaints responded to
67
62
57
60
Project Reviews
104
99
100
100
Junk cars removed by the Junk Removal Program
135
77
152
120
Animal Complaints
121
126
N/A
N/A
51
F _ PROGRAM BUDGET SUMMARY
Program Building Inspection- Contract
Program Description
The Kodiak Island Borough Building Inspection Program ensures compliance with adopted building codes and
related zoning codes. Inspections performed on residential and commercial building construction include structural,
mechanical, electrical, and plumbing inspections. A plan review for local construction projects is conducted by the
building inspection office or the International Conference of Building Officials (ICBO) before the issuance of a building
permit. Building height, setbacks, and parking requirements are some of the zoning requirements checked in the field by
the Building Inspection Office. The Kodiak Island Borough contracts with the City of Kodiak for administration of the
Borough's building inspection program.
Goal
To ensure that every new construction project in the Kodiak Island Borough complies with the applicable adopted
codes; and to ensure that unsafe structures are abated.
Objectives for 19941995
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 Conference of Building Officials.
To complete commercial plan reviews and permit issuance within a month, and residential plan reviews and
permit issuance within a week.
To provide information to elected and appointed officials and the public about the most current editions of the
building, mechanical, electrical, and plumbing codes.
Significant Budget Changes
No significant budget changes.
52
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EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Contracted Services
$ 78,184
$ 72,446
$ 79,800
$ 79,800
$ 78,000
Support Goods & Services
104
104
350
2,350
6,500
TOTAL
$ 78,288
$ 72,550
$ 80,150
$ 82,150
$ 84,500
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F.Y. 1995
PROJECTED
Borough Building Permits Issued
104
109
110
110
Borough Plumbing Permits Issued
46
51
55
60
Borough Electrical Permits Issued
95
88
140
130
1 53
4
PROGRAM BUDGET SUMMARY
Program 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. Current activities within the parameters of economic
development include the King Crab Rehabilitation Study, the Kodiak State Airport Feasibility Study, Island Lake Holding
Pen, Salome Creek Rifle Range, Navy Homeporting, Value Added Processing, and the Fishmeal Project.
Objectives for 19941995
The objectives of the Economic Development Program are to provide an increased opportunity for the Assembly
to pursue programs beneficial to the community, to promote economic diversification, and to 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.
Significant Budget Changes
No significant budget changes.
54
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EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Professional Services
$ 27,719
$ 21,888
$ 44,000
$ 44,000
$ 58,000
Chamber of Commerce
0
0
0
0
36,000
Kodiak Convention Bureau
15,000
17,000
25,000
25,000
20,000
Support Goods & Services
3,227
9
3,000
5,150
3,000
Operating Transfers -
Capital Projects
22,000
0
10,000
10,000
0
TOTAL
$ 67,946
$ 38,897
$ 82,000
$ 84,150
$ 117,000
55
PROGRAM BUDGET SUMMARY
Program General Administration
Program Description
The function of the General Administration Program is to ensure personnel services that are in full compliance
with all federal and state law requirements and provide the effecient, continued operation of the administrative
components of the Kodiak Island Borough.
Goal
General administration includes a variety of functions that are necessary to the overall operations of the Borough
Administration. General administration provides for the elements that contribute to the Borough organization as a whole,
especially personnel services. General repairs and maintenance, automotive expenses, mail processing, and insurance
describe some of the necessary components of this program.
Objectives for 19941995
Provide personnel services for the Borough and employees, which includes maintaining proper employee
personnel files, tracking and maintaining anniversary dates and longevity information, and working with department
heads to ensure consistent application of Personnel Rules & Regulations.
Maintain current personnel policies and ensure compliance with changing state and federal laws.
Maintain a legal recruitment process for all departments in accordance with Personnel Rules and Regulations.
Maintain COBRA (Condolidated Omnibus Budget Reconciliation Account) notification system to comply with
federal law.
Complete Union negotiations to include keeping detailed records of meetings and tentatively agreed to items.
drafting counter proposals, and maintaining records of correspondence and expenses.
Administer Union contract, if approved. Will include handling grievances, contract interpretation, further
negotiations.
Maintain Affirmative Action Program for employees to include meeting all EEOC (Equal Employment
Opportunity Commission) reporting requirements.
Maintain employee of the month and employee of the year incentive award programs.
Maintain service award program (service pins) for employees to promote and reward longevity. Maintain
adequate supply of pins for each year.
Maintain Drug -Free Workplace Program for all employees to comply with federal grant requirements.
Maintain Bloodborne Pathogens Training Program for all employees to comply with OSHA (Occupational Satet,
and Health Administration) standards.
Offer Hepatitis B vaccinations to all employees in accordance with OSHA Bloodborne Pathogens program.
Provide for an annual audit process to comply with federal and state laws.
Maintain postage machine and postage meter to provide efficient postal services for Borough mail and pro. ide
postage for outgoing Borough mail.
Maintain Risk Management Program and liability insurance on the building including administration of a satety
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.
Provide annual CPR and First Aid training to staff for employee development and to promote workplace sate(,.
and awareness.
Maintain automobiles to include repairs and gas expenses in order to ensure that vehicles are safe and availahlr
for Borough business as needed.
Significant Budget Changes
ii
;I
No significant budget changes.
M.
...
EXPENDITURES
Number of Employees
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Personnel Services
$ 0
$ 25,792
$ 41,810
$ 45,670
$ 37,790
Fringe Benefits
15,672
24,320
9,010
9,010
11,050
Audit Expense
126,159
169,820
134,000
134,000
134,000
Support Goods & Services
176,501
163,688
172,370
173,184
113,910
Capital Outlay
0
1,300
13,160
12,154
0
TOTAL
$ 318,33
$ 384,920
$ 370,350
$ 374,018
$ 296,750
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Personnel Assistant
0
0
1
1
Secretary III
I
1
0
0
Secretary 1
0
.5
.5
0
TOTAL
1
1.5
1.5
1
,7
1
PROGRAM BUDGET SUMMARY
Program Emergency Preparedness
Program Description
The major function of this program is to assist in the development and coordination of emergency preparedness
for the Borough staff, and serve as an interface between staff and the Emergency Services Council. Other responsibilities
include the coordination and training of damage assessment teams.
Goal
It is the goal of this program to prepare staff to deal with an emergency in a safe and efficient manner.
Objectives for 1994 -1995
Train the damage assessment team in the American Red Cross Damage Assessment Program.
Train staff in emergency first aid.
Develop written emergency procedures and guidelines for staff.
Assist outlying rural areas in administering emergency plans and training.
Provide acquisition of tsunami warning sirens around the island.
Significant Budget Changes
No significant budget changes.
I
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EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Personnel Services
$ 79
$ 0
$ 0
$ 0
$ 0
Frinue Benefits
17
0
0
0
0
Support Goods & Services
15,113
13,152
8,200
8,286
5,300
Capital Outlay
4,119
20,400
10,000
10,000
5,000
TOTAL
$ 19,328
$ 33,552
$ 18,200
$ 18,286
$ 10,300
C
i
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F.Y. 1995
PROJECTED
Number of Tsnumai Sirens
12
15
15
15
PROGRAM BUDGET SUMMARY
Program Education Support
Program Description
The Education 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 data processing support. The liability insurance is actually purchased through the Building and Grounds Fund
in the Special Revenue Funds Section. Expenditures for non - school district activities of public libraries, Kodiak College.
and Head Start are also included.
Goal
To provide adequate funding to the Kodiak Island Borough School District to ensure that high quality education
will be provided to all children living in the Kodiak Island Borough.
Objectives for 1994 - 1995
To work effectively with the Kodiak Island Borough School District and other public entities to establish an
adequate level of funding from the Kodiak Island Borough to ensure continued high quality education will be provided.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
For a complete breakdown of the school district budget, please contact the Kodiak Island Borough School
District, 722 Mill Bay Road, Kodiak, Alaska 99615.
i
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1
EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Professional Services
$ 0
$ 150,000
$ 0
$ 0
$ 0
Audit Expense
27,510
24,721
26,000
26,000
26,000
Support Goods & Services
0
0
100,000
92,538
66,000
Capital Outlay
0
0
0
0
0
Operating Transfers
3,500,000
3,300,000
3,500,000
3,500,000
3,769,340
TOTAL
$ 3,527,510
$ 3,474,721
$ 3,626,000
$ 3,618,538
$ 3,861,340
1
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1
PROGRAM BUDGET SUMMARY
Program Health & Sanitation Department
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 services agencies to assure that the agencies are
financially viable to provide needed services to the residents of the Kodiak Island Borough.
Objectives for 19941995
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.
62
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[1,
EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Emergency Medical Services
$ 26,799
$ 40,895
$ 32,450
$ 32,450
$ 32,450
Animal Control
48,676
48,596
48,000
48,000
48,000
Ambulance Service
0
55,000
141,800
141,800
145,000
Council on Alcoholism
50,000
100,000
70,500
70,500
30,000
State Health Services - Village
25,800
25,800
0
0
0
State Health Services - KANA
8,600
8,600
0
0
0
Women's Resource Crisis Center
34,900
38,114
29,700
29,700
34,700
American Red Cross
2,000
2,000
2,000
2,000
2,000
Alaska Legal Services
7,000
0
2,000
2,000
4,000
Kodiak Baptist Mission
60,000
60,000
30,000
30,000
27,500
Small World Day Care Center
18,000
18,000
16,000
16,000
18,000
Special Olympics
3,000
7,000
6,000
6,000
6,000
Health Center Support
2,110
1,747
2,000
2,000
2,000
Senior Citizen Support
24,000
24,000
24,000
24,000
24,000
Kodiak Respite Care
3,000
3,000
3,000
3,000
5,000
Detox Center
40,000
0
0
0
0
Ambulance Service
50,000
0
0
0
0
City Ambulance Purchase
74,438
0
0
0
0
Rainbow Child Care Center
0
0
2,000
2,000
2,500
Salvation Army
0
0
5,000
5,000
7,500
Brother Francis Shelter
0
0
20,000
20,000
20,000
Funding_ to Non - Profit
0
0
0
0
0
Operating Transfers
Mental Health
200,000
241,280
245,000
245,000
200,000
Debt Service
0
0
0
0
700,000
Capital Projects
0
0
60,000
60,000
0
Solid Waste Disposal
18,000
0
0
0
0
Hospital
9,927
20,460
0
0
0
Data Processing
0
0
0
0
134,210
TOTAL
$ 706
S 694,492
$ 739
$ 739
S 1,442,860
03
F _ PROGRAM BUDGET SUMMARY
Program Culture & Recreation
Program Description
This program consists of funding for non - profit agencies which provide educational, cultural, and recreational
opportunities for the citizens of the Kodiak Island Borough.
Goal
To provide financial assistance to non - profit agencies to ensure their financial viability to provide educational,
cultural, and recreational opportunities for the residents of the Kodiak Island Borough.
Objectives for 19941995
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 Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
64
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EXPENDITURES
F.Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
KMXT Public Radio
$ 12,000
$ 12,000
$ 12,000
$ 12,000
$ 12,000
Historical Societv
9,000
9,000
9,000
9,000
9,000
Summer Basket Ball
3,000
3,886
4,000
4,000
4,000
Crime Stoppers
0
0
0
0
0
KIS A
2,500
2,500
2,000
2,000
2,000
Kodiak Arts Council
12,000
12,000
13,000
13,000
13,000
Village Libraries
18,000
18,000
18,000
18,000
18,000
Chiniak Public
3,000
3,000
3,000
3,000
3,000
City of Kodiak Library
58,000
60,000
3,000
3,000
3,000
Head Start
8,200
8,200
8,200
8,200
8,200
Kodiak Comm. College
34,000
34,000
34,000
34,000
34,000
Kodiak Little League
2,000
2,000
2,500
2,500
5,000
Kodiak Library Assoc.
1,500
1,500
0
0
0
Santa in the Villages
1,000
1,000
2,300
2,300
2,300
Karluk IRA Council
20,000
20,000
20,000
20,000
20,000
KANA Youth Olympics
0
0
0
0
2,000
KANA Family Center
5,000
6,500
0
0
16,000
KANA Alutiiq Studies
0
3,500
0
0
0
Alaska Future Leaders
0
0
2,000
2,000
Elks Fireworks
1,500
1,500
0
0
u
Public Libraries
0
0
0
0
0
Funding to Non - Profit
0
0
0
0
0
TOTAL
$190
$198,586
$133
$ 133
S ! K)
65
PROGRAM BUDGET SUMMARY
Program Transfers
Program Description
Money is transferred from the general fund to other funds of the Kodiak Island Borough. There are no goals and
objectives listed for this department as they are delineated in the fund receiving the transfer.
Goal
Objectives for 1994 -1995
Significant Budget Changes
Previous Year's Accomplishments
66
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EXPENDITURES
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
Operating Transfers
Debt Service Other
$ 15,774
$ 17,502
1 $ 9,000
$ 9,000
$ 9,000
TOTAL
$ 15,774
$ 17,502
$ 9,000
$ 9,000
$ 9,000
67
SPECIAL REVENUE FUNDS
' SPECIAL REVENUE FUNDS
' FIRE AND ROAD SERVICES DISTRICTS
These funds account for the activities related to service districts established by the voters within the district to
provide road services and fire protection within the service area.
' MENTAL HEALTH CENTER
This fund accounts for the operations of a mental health center financed by the State of Alaska grants and
contracts and user fees.
COASTAL MANAGEMENT
This fund accounts for State of Alaska and Federal grants related to the effects of coastal energy development
impacts. Expenditures of these grants are for comprehensive plans, coastal sensitivity analysis, outer continental
shelf impact analysis, ordinance update and planning and zoning.
DAY CARE
This fund accounts for a State of Alaska grant to Finance day care for children of low- income, employed
ar
families.
EDUCATION
ab
This fund accounts for the operations of the Kodiak Island Borough School District. The School District is a
component unit of the Kodiak Island Borough.
LAND SALES
This fund accounts for the disposal of Borough -owned lands. The proceeds of land disposals are generally used
for the management of Borough lands and the repairs and maintenance of school buildings.
BUILDING AND GROUNDS
This fund accounts for the operations and maintenance of certain buildings and grounds owned by the Borough
which are jointly shared with the City of Kodiak, the Kodiak Island Borough School District, the State of
Alaska, and certain non - profit community organizations.
' LIGHTING DISTRICT
This fund accounts for activities related to the Wo, , dLtnd Acres Lighting District established by the voters within
the district to provide street lighting within the cn ire area.
1 COMMUNITY AND REGIONAL AFFAIRS
' This fund accounts for the reimbursable expenditures for the Kodiak Regional Office of the State of Alaska,
Department of Community and Regional Affairs. Fxpenditures include postage, telephone, copy costs, and
office equipment. Revenue is generally in the form of reimbursement in the same amount as hillahle
expenditures.
OIL SPILL CLEANUP
This funds accounts for costs incurred by the B, 1, w. h Jue to the oil spill of the Exxon Valdez. Such cots ,rc
reimbursed by the State of Alaska and Exxon
c,9
BUDGET RECAP
SPECIAL REVENUE
FISCAL YEAR 1994/1995
Beginning Fund Balance
Revenues
Transfers In
Total Available
Funds
Expenditures
Transfers Out
Total Use
of Funds
Estimated Funds
Available 6/30/95
Mental
Health
S 361,083
1,600,565
195,000
Day
Land
Coastal
Care
Sales
Management
S 8,774
S 763,769
(S 20)
313,019
506,792
18,000
0
0
0
2,090,033 321,793 1,270,561
1,795,565 313,019 356,792
0 0 150,000
1,795,565 313,019 506,792
$ 294,468 $8,774 $ 763,769
17,980
18,000
0
18,000
($20)
Community
and
Building
Womens
Regional
and
Bay Road
Affairs
Grounds
District
(S 3,415)
S 132,892
S 176,158
700
517,117
96,524
0
0
0
(2,715)
450,009
272,682
700
517,117
96,524
0
0
0
700
517,117
96,524
(S 3,415) ($67,108) S 176,158
70
a
0
a
r
L7
r
M
r
r
•
i
•
Road
Service
Monashka
Bayview
Service
District
Bay Road
Road Service
Dist. No. I
No. 2
Service Dist.
Dist.
S 227,461
S 3,086
S 39,320
S 2,184
139,970
500
21,330
5,177
0
0
0
0
367,431
3.586
60,650
7,361
139,970
500
21,330
5,177
0
0
0
0
139,970
500
21,330
5,177
S 227,461
S 3,086
S39,320
S 2,184
Woodland
Bayside
Womens Bay
Acres Street
Fire
Fire
Lights
Department
Department
Total
S 16,415
S 357,926
S 36,660
S2,122,293
10,950
207,000
47,000
3,218,029
0
0
0
195,000
27,365
564,926
83,660
5,535,322
10,950
447,320
47,000
3,769,964
0
0
0
150,000
10,950
447,320
47,000
3,919,964
S 16,415
S 117,606
S 36,660
S 1,615,358
71
a
r
PROGRAM BUDGET SUMMARY
Program Child Care Assistance Program
Program Description
Administration of state and federal financial assistance programs that subsidize the cost of child care for eligible
low to moderate income families while parents work, attend school, train for employment, or seek work.
Goal
To encourage independence from social welfare programs by subsidizing the costs of child care for eligible
parents who are working or training.
Objectives for 19941995
To promote day care assistance programs to eligible parents for the best and fullest utilization of state and
federal funding.
To stimulate adequate childcare spaces to meet the needs of program participants.
Significant Budget Changes
Additional child care subsidy programs have been initiated by the state and federal governments which have made
new child care options available to Kodiak families. The development and growth of these programs have resulted in
additional funding for the community.
I
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PERSONNEL
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenues
Program Coordinator
.5
.5
.5
.5
State of Alaska Grants
$ 206,018
$ 273,121
$ 280,380
$ 283,200
$ 313,019
TOTAL
$ 206,018
$ 273,121
$ 280,380
$ 283,200
$ 313,019
23 children
84 children
TCCB
6 families
6 families
16 families
Expenditures
33 children
124 children
68 children
89 children
Personnel Services
$ 8,723
$ 13,781
$ 23,254
$ 23,250
$ 26,666
Employee Benefits
1,667
2,390
4,297
4,200
4,864
Day Care Subsidy
150,398
173,061
245,746
250,000
274,739
Support Goods & Services
4,556
6,240
7,083
5,000
6,750
TOTAL
$ 165,344
$ 195,472
$ 280,380
$' 282,450
$ 313,019
PERSONNEL
Number of Employees
Position
1991-92
1992 -93
1993 -94
1994 -95
Program Coordinator
.5
.5
.5
.5
PERFORMANCE INDICATORS
F.Y. 1992
F.Y. 1993
F.Y. 1994
F.Y. 1995
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
116 children
808 children
889 children
800 children
DCAP
75 families
514 families
562 families
525 families
7 children
11 children
23 children
84 children
TCCB
6 families
6 families
16 families
25 families
33 children
124 children
68 children
89 children
ARA
17 families
69 families
25 families
87 families
109 children
68 children
110 children
Block Grant
n/a
65 families
21 families
53 families
156 children
1,052 children
1,048 children
1,083 children
All Programs
98 families
654 families
624 families
690 families
f Note: Method for keeping statistics changed in FY93 per DCRA procedures.
I -
PROGRAM BUDGET SUNINMARY
Program Land Sales
Program Description
The Borough is entitled to 56,500 acres of land by virtue of organizing as a borough. The land selection process
is completed and the Borough has identified various blocks of land around the island. Prior to the State of Alaska deeding
these parcels to Kodiak Island Borough, a boundary survey and plat of survey must be performed by the Borough and
approved by the State. To date, Kodiak Island Borough has title to approximately 8.000 acres of the 56.500 selected.
Goal
To survey and receive patent to all Borough entitlement lands around Kodiak Island. These lands are utilized for
the well being of the Borough's citizenry including disposal, retention for public purposes, and land exchanges.
Objectives for 19941995
Receive patent to a block of Borough - selected lands in the Kupreanof Peninsula area. These lands are utilized
for the well being of the Borough's citizenry including disposal, retention for public purposes, and land exchanges.
Significant Budget Changes
No significant budget changes.
i
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i
1
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11.
1 4
ON
ow
I
L.
PERSONNEL
F. Y. 1992
ACTUAL
F. Y. 1993
,ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
Revenues
Resource Manager
l
1
1
1
Interest Eamin gs
$ 66,755
$ 24,778
$ 40
$ 11
$40,000
Gravel Sales
33,958
24,901
60
40,000
40,000
Principal Payments
244,638
277,651
270
320
270,000
Interest Payments
178,872
142,060
150,000
150
150 000
Fees & Penalties
370
0
0
0
0
Reimbursement - Title Search
640
572
800
800
800
Reimbursements - Attorney Fees
7,693
3,627
3
14
5,792
Other
0
5,250
0
0
0
Land Leases
250
0
200
200
200
TOTAL REVENUES
$ 533,176
$ 478,839
$ 524,000
$ 536,600
$ 506,792
Expenditures
Personnel Services
$ 2,391
$ 92
$ 103
$ 105
$ 105,350
Employee Benefits
41
23,147
22,140
22,140
24,850
Contracted Services
515
7,181
0
15
0
Support
8,687
26
64
64
193 092
Capital Outlay
37,000
16,786
28
38
33,500
TOTAL EXPENDITURES
$ 48,634
$ 165,988
$ 219
$ 244,925
$ 356,792
Transfers Out
General Fund
$ 81,670
$ 0
$ 0
$ 0
$ 0
Debt Service - Other
0
5
0
0
0
Capital Projects Borough
0
95,640
0
0
150,000
Capital Projects - State
400
21,818
0
0
0
Ma or Maintenance - School
0
1,000,000
304
304
0
TOTAL EXPENDITURES AND
OTHER FINANCING USES
530 304
$ 1,288,879
524,000
$ 549
506,792
PERSONNEL
Number of Em lovees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Resource Manager
l
1
1
1
�I
PROGRAM BUDGET SUMMARY
Program Building and Grounds Funds
Program Description
The operation and maintenance of Borough parks, as well as other public grounds. Specifically, this includes
garbage pick -up, snow removal, and parks maintenance.
Goal
To maintain Borough -owned or operated parks and other improvements or facilities at an acceptable level.
Objectives for 19941995
Contract with Threshold Services, Inc. for garbage pick -up in and around Borough parks.
Contract for snow removal for the bike paths.
Contract with Womens Bay Community Council and Chiniak Community Council for maintenance of Borough
parks in Chiniak and Womens Bay.
Significant Budget Changes
No significant budget changes.
82
1
�1
1
3
J •�
c
i]
83
F. Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
.APPROVED
F. Y. 1995
BUDGET
Revenues
Interest Earnings
$ 6,572
$ 11,853
$ 13,030
$ 3,613
$ 3,030
Rents & Royalties KIB
112,440
107,250
107,250
107,250
134,110
Citv of Kodiak
46,740
42,845
46,740
46,740
59,300
KIBSD
77,880
77,880
77,880
77,880
76,370
KMXT Public Rent
22,767
21,960
21,960
21,960
22,490
Borou, Building Annex
1,600
6,724
3,160
10,000
0
Apartment Rent for KANA
2,400
6,688
4,790
20,000
9,437
C & RA
2,596
2,832
2,830
2,830
4,060
Mental Health
6,240
4,600
4,000
4,000
4,000
Day Care Assistance
0
3,828
1,800
1,800
4,320
Use of Fund Balance
0
0
260,000
0
200,000
Transfers in General Fund KIB
300,000
100,000
50,000
50,000
0
TOTAL REVENUES
$ 579,235
$ 386,460
$ 593,440
$ 346,073
$ 517,117
Expenditures
Borough Building
$ 255,634
$ 263,067
$ 318,860
$ 303,960
$ 341,029
KIB Apartments
18,254
33,401
27,460
27,188
52,968
School Buildings
251,934
248,690
229,120
172,000
104,120
Parks Operation & Maintenance
6,342
23,425
18,000
15,999
19,000
TOTAL EXPENDITURES
$ 532,164
$ 568,583
$ 593,440
$ 519,147
$ 517,117
83
PROGRAM BUDGET SUMMARY
Program Building & Ground Fund - Borough Building
Program Description
The Borough Building provides administrative office space for a wide variety of municipal government functions,
state agencies, and other non - profit organizations.
Goal
To provide efficient, cost - effective space for public service functions.
Objectives for 1994 -1995
To establish a plan for an upgrade of the building's electrical distribution system to eliminate safety hazards and
meet the demand imposed by increased office automation.
Significant Budget Changes
No significant budget changes.
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am,
84
1
1
1
t
PERSONNEL
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Expenditures
Dayman
.5
.5
.5
.5
Personnel Services
$ 2,483
$ 4,370
$ 27,360
$ 30,360
$ 42,100
Fringe Benefits
42
280
0
10,600
13,970
Contracted Services
0
0
10,000
2,000
10,000
Support Goods & Services
253,109
249,698
250,500
230,000
243,959
Capital Outlay
0
8,719
31,000
31,000
3 1, 000
TOTAL EXPENDITURES
$ 255,634
$ 263,067
$ 318,860
$ 303,960
$ 341,029
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Dayman
.5
.5
.5
.5
85
PROGRAM BUDGET SUMMARY
Program Building & Ground Fund - K.I.B. Apartments
Program Description
The Kodiak Island Borough apartments provide housing and space for a variety of mental health rehabilitation and
therapy programs.
Goal
To provide a safe, useable environment.
Objectives for 1994 -1995
Identify a major repair project for complete renovation of the facility.
Significant Budget Changes
No significant budget changes.
1
.w
am
87
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Expenditures
Personnel Services
$ 1,479
$ 543
$ 3,000
$ 4,567
$ 5,000
Fringe Benefits
123
4
0
0
0
Support Goods and Services
16,652
32,854
24,460
22,621
37,968
Capital Outlay
0
0
0
0
10,000
TOTAL EXPENDITURES
$ 18,254
$ 33,401
$ 27,460
$ 27,188
$ 52,968
87
PROGRAM BUDGET SUMMARY
Program Borough & Grounds - School Buildings
Program Description
This department is set up to provide insurance on the school buildings in the Borough.
Goal
To have adequate insurance on all of the school buildings in the Borough.
Objectives for 19941995
To have all Borough -owned school buildings fully insured for the fiscal year 1994 -1995.
Significant Budget Changes
In FY94, the Kodiak Island Borough issued a request for proposal for all of our insurance needs, includmi
property insurance. The Alaska Municipal League /Joint Insurance Association, Inc. was the successful proposer in rhil
process. Their quote for property insurance for FY95 is approximately $85,000 less than we paid in FY94. Their gtwte
also included reducing our deductible on school buildings from $100,000 to $50,000.
i
I
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88
,y
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Expenditures
Contracted Services
$ 5,000
$ 0
$ 0
$ 0
$ 0
Insurance and Bonding
246,934
245,277
220,000
165,000
95,000
Snow removal and sanding
0
3,413
9,120
7,000
9,120
TOTAL EXPENDITURES
$ 251,934
$ 248,690
$ 229,120
$ 172,000
$ 104,120
,y
PROGRAM BUDGET SUMMARY
Program Building & Grounds Fund - Parks Operation & Maintenance
Program Description
The Kodiak Island Borough Parks and Recreation Program has a dual function. One is to provide summer
employment to Kodiak youth, and the other is the more formal goal of providing a wide range of (non - structured, non -
supervisory) year -round recreational opportunities. Borough parks also serve as landscape components.
Goal
To provide a system of neighborhood and regional parks and facilities to serve the diverse recreational needs of
the Borough's residents.
Objectives for 19941995
Maintain the quality of existing parks at an acceptable level.
Complete another phase of Island Lake Creek pedestrian trail system.
Complete Island Lake Park.
Review boat launch sites.
Complete a comprehensive recreation plan.
Adopt a beach program.
Significant Budget Changes
No significant budget changes.
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i
01
1
1
1
1
F
91
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Expenditures
Personnel Services
$ 968
$ 15,987
$ 15,000
$ 12,000
$ 15,000
Fnnge Benefits
113
2,316
0
0
0
Contracted Services
4,558
1,278
0
999
1,000
Support Goods and Services
703
3,844
3,000
3,000
3,000
TOTAL EXPENDITURES
$ 6,342
$ 23,425
$ 18,000
$ 15,999
$ 19,000
91
PROGRAM BUDGET SUMMARY
Program Coastal Management
Program Description
With the passage of the Alaska Coastal Management Act in 1977, local governments, rural regions, and the State
of Alaska began to cooperatively manage the use of Alaska's coastal resources. The Act provides for 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.
Financial and technical support from the Alaska Coastal Management Plan (ACMP) has provided the Borough
with the opportunity to develop and implement a local coastal management program. The Borough submits a funding
proposal to the ACMP on an annual basis for funding and support of the Kodiak Island Borough Coastal Management
Program and selected special projects.
Goal
To complete the revision of the Kodiak Island Borough Coastal Management Program (KIBCMP).
Objectives for 19941995
To provide extensive public review opportunities of the public leasing draft of the KIBCMP.
To revise the KIBCMP Public Leasing Draft to reflect community goals and objectives as embodied in the
comments received.
To produce a concept - approved draft of the KIBCMP and to proceed through the local, state, and tederal
adoption process with the document.
i
Significant Budget Changes
No significant budget changes.
I
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C
1
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r
93
F. Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenues
State of Alaska Grants
$ 32,950
$ 44,200
$ 56,150
$ 56,150
$ 18,000
TOTAL REVENUES
$ 32,950
$ 44,200
$ 56,150
$ 56,150
$ 18,000
Expenditures
Payroll
$ 25,008
$ 31,733
$ 20,750
$ 20,750
$ 18,000
Contracted Services
6,950
7,991
32,000
32,000
0
Support Services
1,012
4,476
3,400
3,400
0
TOTAL EXPENDITURES
$ 32,970
$ 44,200
$ 56,150
$ 56,150
$ 18,000
93
PROGRAM BUDGET SUMMARY
Program Womens Bay Road Service District
Program Description
Womens Bay Road Service District provides maintenance service to roads within the district, including snow and
ice removal, ditching and grading, sign maintenance, brushing, and culvert work.
Goal
To provide safe, well - drained roads free of ice and snow.
Objectives for 19941995
To implement the first stage of a multi -year plan to apply seal coating to the paved road sections within the
service area, with the first phase being to complete two miles of the heaviest utilized paved road surface.
To repair or create drainage ditches in the areas of KEA's new line replacement, which is also a multi -year
project.
To obtain a limited quantity of a dust control product to test on Bells Flats Road.
To install new culverts to control standing water on existing gravel roads.
To determine a course of action to alleviate the possibility of the migration of Panamaroff Creek causing potential
deterioration of a section of Russian Creek Road.
Significant Budget Changes
Reduction of tax rate from 2.50 mills to 2.00 mills.
I
94
95
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1.994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenu&s
Property Taxes
$ 69,435
$ 75,087
$ 69,150
$ 78,124
$ 62,524
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Disaster Relief
7,893
0
0
0
0
State Shared Revenue
15,176
14,639
14,000
13,209
14,000
Interest Earnings
1,732
0
0
0
0
TOTAL REVENUE
$ 114,236
$ 109,726
$ 103,150
$ 111,333
$ 96,524
Expenditures
Personnel Services
$ 491
$ 942
$ 500
$ 1,500
$ 500
Professional Services
0
0
0
0
0
Snow Removal
29,360
23,643
35,000
25,000
30,000
Repairs and Maintenance
9,350
27,998
15,000
15,000
20,764
Grading & Ditching
13,734
10,075
30,000
30,000
20.264
Support Goods & Services
20
1,681
22,650
2,650
24,996
Transfers Out
10,000
0
0
0
0
TOTAL EXPENDITURES
$ 62,955
$ 64,339
$ 103,150
$ 74,150
S 96.524
95
PROGRAM BUDGET SUMMARY
Program Road Service District No. l
Program Description
Road Service District No. 1 provides maintenance service to roads within the district, including snow removal,
ditching, and grading.
Goal
To continue to provide maintenance service to roads within the district.
To provide safe and useable roads to the district's residents.
To provide proper signage on roads.
Objectives for 19941995
To continue to encourage the Borough to pursue the funds for all the reads in the district.
Significant Budget Changes
A mill rate reduction from 1.75 to .75 mills.
1
I
1
96
97
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenues
Property Taxes
$ 142,072
$ 153,740
$ 154,000
$ 172,604
$ 76,600
Payment in Lieu of Taxes
2,573
2,937
3,000
3,162
3,270
State Shared Revenue
10,729
10,594
10,000
11,170
11,000
Penalties and Interest
1,732
0
0
0
1,000
Use of Fund Balance
0
0
20,000
0
48,100
TOTAL REVENUES
$ 157,106
$ 167,271
$ 187,000
$ 186,936
$ 139,970
Expenditures
Personnel Services
$ 4,114
$ 4,990
$ 6,400
$ 6,400
$ 4,400
Employee Benefits
0
0
0
0
270
Snow Removal
71,807
48,263
94,000
40,000
94,000
Repairs & Maintenance
10,597
0
0
64
0
Grading & Ditching
48,672
52,997
84,900
84,900
40,000
Support Goods & Services
466
13,903
1,700
2,555
1,300
Capital Outlay
0
3,500
0
0
0
TOTAL EXPENDITURES
$ 135,656
$ 123,653
$ 187,000
$ 133,919
$ 139,970
97
PROGRAM BUDGET SUMMARY
Program Service District No. 2
Program Description
Service District No. 2 is responsible for water and sewer services in that district.
Goal
To obtain water and sewer services for this area.
Objectives for 19941995
To obtain funding for the project design.
To explore alternatives for obtaining water and sewer services, i.e. annexation to the City of Kodiak.
Significant Budget Changes
The board has voted to use their fund balance to defray any administrative costs incurred over the next year.
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99
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenues
Property Taxes
$ 0
$ 0
$ 1,620
$ 3,089
$ 0
Use of Fund Balance
0
0
0
0
500
TOTAL REVENUES
$ 0
$ 0
$ 1,620
$ 3,089
$ 500
Expenditures
Personnel Services
$ 0
$ 0
$ 200
$ 200
$ 0
Support Goods & Services
0
0
1,420
1,420
500
TOTAL EXPENDITURES
$ 0
$ 0
$ 1,620
$ 1,620
$ 500
99
PROGRAM BUDGET SUMMARY
Program Monashka Bay Road Service District
Program Description
Monashka Bay Road Service District is responsible for the road upkeep in that district.
Goal
To maintain, repair, and provide snow removal for the roads in the Monashka Bay Service District.
Objectives for 19941995
To provide the same high standard of safe and adequate roads at a lower mill rate by more effective cost and
management control of contracted road services.
Significant Budget Changes
Reduction of tax rate from 2.0 mills to 1.5 mills.
i
I
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i
1
1
1
1
1
101
F. Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenues
Property Taxes
$ 21,989
$ 22,468
$ 21,600
$ 22,720
$ 18,060
State of Alaska Grants
333
0
0
0
0
State Revenue Sharing
3,267
3,037
3,200
2,709
2,000
Interest Earnings
0
0
0
0
1,270
TOTAL REVENUES
$ 25,589
$ 25,505
$ 24,800
$ 25,429
$ 21,330
Expenditures
Personnel Services
$ 285
$ 767
$ 100
$ 140
$ 900
Snow Removal /Sanding
9,268
6,715
13,500
6,223
10,000
Repairs and Maintenance
333
0
0
0
2,700
Grading /Ditching
8,389
2,765
11,000
3,742
7,000
Support Goods & Services
20
306
200
40
730
TOTAL EXPENDITURES
$ 18,295
$ 10,553
$ 24,800
$ 10,145
$ 21,330
101
PROGRAM BUDGET SUMMARY
Program Bayview Road Service District
Program Description
Bayview Road Service District is responsible for the road upkeep in that district.
Goal
To maintain, repair, and provide snow removal of the roads in the Bayview Road Service District.
Objectives for 19941995
To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
ii
102
Itex
F. Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
Revenues
Property Taxes
$ 3,872
$ 3,882
$ 3,100
$ 4,015
$ 4,096
State Shared Revenue
1,295
1,124
900
1,081
1,081
TOTAL REVENUES
$ 5,167
$ 5,006
$ 4,000
$ 5,096
$ 5,177
Expenditures
Personnel Services
$ 306
$ 827
$ 0
$ 0
$ 0
Professional Services
0
0
0
0
0
Snow Removal
3,992
2,234
2,000
2,000
2,000
Repairs and Maintenance
146
0
0
0
1,177
Grading & Ditching
143
1.100
2,000
500
2,000
Support Goods & Services
20
147
0
0
0
TOTAL EXPENDITURES
$ 4,607
$ 4,308
$ 4,000
$ 2,500
$ 5,177
Itex
PROGRAM BUDGET SUMMARY
Program Woodland Acres Street Lights
Program Description
To provide street lighting to the residents of Woodland Acres.
Goal
To provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 19941995
To provide a street light at the corner of Puffin Drive and Rezanof, and ten other street lights throughout
Woodland Acres.
Significant Budget Changes
No significant budget changes.
104
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a
-T
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenues
Real Property Tax
$ 9,231
$ 9,881
$ 7,380
$ 10,731
$ 10,730
State Revenue Sharing
0
40
0
220
220
TOTAL REVENUES
$ 9,231
$ 9,921
$ 7,380
$ 10,951
$ 10,950
Expenditures
Electricity
$ 4,336
$ 3,148
$ 3,000
$ 3,426
$ 7,950
Capital Outlay
0
0
4,380
3,014
3,000
TOTAL EXPENDITURES
$ 4,336
$ 3,148
$ 7,380
$ 6,440
$ 10,950
105
FW
PROGRAM BUDGET SUMMARY
Program Bayside Fire Department
Program Description
Bayside Fire Department is responsible for providing fire suppression and fire prevention services to the citizens
of Fire Protection Area Number One.
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 1994 -1995
To maintain a force of 20 -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.
Significant Budget Changes
Construction of addition to fire station.
Equiping new fire station addition.
Donation to Bayside Volunteer Association for the development of a regional training center.
Repaint one engine.
Repaint exterior of fire station.
W
4w
wr
1
L
PERFORMANCE INDICATORS
F. Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
Revenues
36
57
61
65
Dollar Loss in Thousands
Pro ert Taxes
$ 137
$ 146
$ 182,500
$ 184,974
$ 192,500
Payment in Lieu of Taxes
1,838
2 203
2,500
2 500
2,500
State Shared Revenue
3,032
3
3.500
20
3 000
Interest
20,972
15,221
9
9 000
3,000
Other
10
151
0
0
0
Rent
6
6 000
6 000
6,000
6
Use of Fund Balance
0
0
245
0
240,320
Transfers In
0
0
0
0
0
TOTAL REVENUES
$ 169,291
$ 173
$ 449,440
$ 223,223
$ 447
Expenditures
Fire Chief
$ 64
$ 65,919
$ 72,600
72,600
$ 72,600
Volunteers
5,055
7 080
8,000
8 000
12,000
Frin a Benefits
22,934
22,595
25
25,040
21
Contracted Services
0
0
4
4
4
Contributions
0
0
0
0
0
Support Goods and Services
54
46,617
317,400
317
314
Capital Outlay
8
191,736
10
10,000
10,000
Depreciation
0
0
12,400
0
12.400
Transfers Out
(1,457)
2
0
0
0
TOTAL EXPENDITURES
$ 153,457
$ 336,906
$ 449,440
$ 437,140
$ 447,320
PERFORMANCE INDICATORS
F. Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F. Y. 1994
ESTIMATED
F Y 1995
PROJECTED
Alarms
36
57
61
65
Dollar Loss in Thousands
133
161
172
1 y4
Response of Personnel
320
646
691
'40
Response Time in Minutes
5.9
6.1
6.9
n 0
Average Response per Call
8.8
11.3
11.0
11 0
107
I
PROGRAM BUDGET SUMMARY
Program Womens Bay Fire Department
Program Description
Womens Bay Fire Department is responsible for providing fire suppression and fire prevention services to the
citizens of Womens Bay 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 19941995
To maintain a force of 20 -25 trained fire fighters.
To respond with a fire engine and fire fighters within ten minutes of an alarm on 90% of all calls.
To increase personnel's expertise in fire prevention and suppression activities.
To stain and paint the exterior of the fire house.
Upgrade communications equipment.
Significant Budget Changes
No significant budget changes.
i
108
u
a*
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109
F. Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
Revenues
Property Taxes
$ 34,669
$ 37,467
$ 37,500
$ 39,005
$ 37,500
State Shared Revenue
851
1,008
1,000
1,000
1,000
Other
0
105
100
550
100
Rent
6,300
5,600
8,400
8,400
8,400
Transfers In
10,000
0
0
0
0
Use of Fund Balance
0
0
0
0
0
TOTAL REVENUES
$ 51,820
$ 44,180
$ 47,000
$ 48,955
$ 47,000
Expenditures
Volunteers
$ 195
$ 0
$ 1,700
$ 1,700
$ 1,700
Fringe Benefits
3,955
6,085
8,200
8,200
8,200
Professional Services
0
300
300
300
300
Support Goods & Services
27,482
24,000
28,800
28,825
28,800
Capital Outlay
7,380
11,505
8,000
8,000
8,000
Operating Transfers
0
0
0
0
0
TOTAL EXPENDITURES
$ 39,012
$ 41,890
$ 47,000
$ 47,025
$ 47,000
109
DEBT SERVICE FUNDS
SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS
PRINCIPAL AND INTEREST REQUIREMENTS
FISCAL YEAR 1995
Under State Statutes, there is no legal debt limit. The amount of debt outstanding is determined by the residents of the
Kodiak Island Borough, and ultimately by the market place.
The State of Alaska has a program to reimburse local governments for debt service payments during the fiscal year in
which the debt service is paid. Different bond issues have been approved at various levels of reimbursement. All reimbursement
payments are subject to annual legislative appropriation. Currently the legislative appropriation is around 94 - 95%.
The 1989 Bond issue has been approved for 90% reimbursement and the 1991 issue has been approved for 80%
reimbursement. The 1993 and 1994 bonds are eligible for reimbursement at 70 %, however, only the portion of the bonds used
for school construction, $9,700,000, is eligible for reimbursement. The remainder of the issue, $9,500,000 is being used to
construct a new hospital and is not reimbursable by the State.
The current debt level has a minimal effect on current operations. The mill levy was raised 1.34 mills to pay debt
service on the 1993 and 1994 bond issues. The Borough presently has a very low level of debt and this situation is not likely
to change in the near future.
111
OUTSTANDING
FY 1995 REQUIREMENTS
OUTSTANDING
BALANCE
BALANCE
JULY 1. 1994
PRINCIPAL
INTEREST
JUNE 30, 1995
1. General Obligation
School Series 1989
$ 6,700,000
$ 780,000
$ 433,078
$ 5,920,000
2. General Obligation
School Series 1991
2,015,000
1,015,000
94,170
1,000,000
3. General Obligation
School Series 1993
9,215,000
455,000
552,050
8,760,000
4. General Obligation
Bonds Series 1994
9,985,000
0
680,888
9,985,000
TOTAL
$ 27,915,000
$ 2,250,000
$ 1,760,186
$ 25,665.000
Under State Statutes, there is no legal debt limit. The amount of debt outstanding is determined by the residents of the
Kodiak Island Borough, and ultimately by the market place.
The State of Alaska has a program to reimburse local governments for debt service payments during the fiscal year in
which the debt service is paid. Different bond issues have been approved at various levels of reimbursement. All reimbursement
payments are subject to annual legislative appropriation. Currently the legislative appropriation is around 94 - 95%.
The 1989 Bond issue has been approved for 90% reimbursement and the 1991 issue has been approved for 80%
reimbursement. The 1993 and 1994 bonds are eligible for reimbursement at 70 %, however, only the portion of the bonds used
for school construction, $9,700,000, is eligible for reimbursement. The remainder of the issue, $9,500,000 is being used to
construct a new hospital and is not reimbursable by the State.
The current debt level has a minimal effect on current operations. The mill levy was raised 1.34 mills to pay debt
service on the 1993 and 1994 bond issues. The Borough presently has a very low level of debt and this situation is not likely
to change in the near future.
111
4W
PROGRAM BUDGET SUMMARY
Program 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 19941995
To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
No significant budget changes.
114
wr
�J
all
aW
Ai
I,
F. Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F. Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
APPROVED
F. Y. 1995
BUDGET
Revenues
Transfer In
General Fund KIB
$ 15,774
$ 17,502
$ 9,000
$ 9,000
$ 9,000
Mental Health Center
9,132
8,069
0
0
0
Land Sale Fund
0
5,433
0
0
0
Bayside Fire Station
(1,457)
2,959
0
0
0
TOTAL TRANSFERS IN
$ 23
$ 33
$ 9,000
$9
$ 9
Expenditures
Transfers Out
$ 0
$ 0
$ 9,000
$ 9,000
$ 9,000
TOTAL EXPENDITURES
$ 0
$ 0
$ 9,0W
$ 9
$9
I,
CAPITAL PROJECTS FUNDS
1
1
n
A o
PROGRAM BUDGET SUMMARY
Program Capital Projects - Borough Vanous, School Bonds, and State Grants
Program Description
Capital Projects- Borough Various is used to account for capital improvements to various Borough facilities and
utilities and performance for feasibility studies.
Financing is provided from general fund revenues. School bond projects
are financed through General Obligation Bonds,
and state grant projects are funded by State of Alaska legislative
appropriation.
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 19941995
To administer professional and construction
contracts in a manner consistent with the appropriate legal
requirements, Borough policies, and department needs for each project.
Significant Budget Changes
New Borough - funded FY95 projects include:
Main Elementary HVAC Repair
S 125,000
Borough Building Parking Lot
20,000
East Elementary Parking Lot
20,000
Main Elementary Steps
5,000
Pool Regrout
50,000
KIB Telephone System
100,000
Sewer Treatment Plant
250,000
Auditorium ADA Audio
6,500
Anton Larsen Dock
50,000
FY95 State Grant Projects added are:
High School Phase IV
S 240,588
Spruce Cape Waterline
1,000,000
Panamaroff Road Culvert
20,000
Karluk Airport Access Road
25,000
Peronosa Drive Construction
2,500,000
Karluk Landfill
50,000
Kodiak Clean Lakes
24,000
Mental Health Planning Grant
40,000
f
117
FY 1994 Completed FY 1995 Total Project
Budget Projects Additions Cost
Fund 410
Borough Capital Projects
Revenues
Interest Earnings
$ 315,000
S 187,631
S 15,000
S 142,369
DOE/Peterson Elementary
3,740,690
0
0
3,740,690
DOT/PF Smokey's Cleanup
100,000
0
0
100.000
Manville Settlement
29,000
0
0
29,000
TOTAL REVENUES
S 4,184,690
S 187,631
S 15,000
S 4,012.059
Operating Transfers In
General Fund
S 70,000
$ 70,000
$ 175,000
S 175.000
Land Sales
845,323
825.033
150.000
170,290
Debt Service
4,524,987
2,106,405
217,678
2,636.260
Major Maintenance School
235,734
181,854
110,000
163,880
Sewer Fund
0
0
100,000
100,000
TOTAL OPERATING TRANSFERS IN
$ 5,676.044
$ 3,183,292
7S 52,678
S 3,245,430
TOTAL REVENUES
9 860 734
S 3,370,923
767 678
7 257 489
Projects
I Hospital Construction
S 123,810
S 0
S 0
S 123.810
2 Auditorium -Work of Art
33,090
0
0
33,090
3 Smokey's Clean Up
266,000
0
30,000
296.000
6 Asbestos Removal
75,000
0
0
75,000
8 Chiniak Subdivision Improvements
389,770
0
0
389,770
11 Drainage Plan Air Photo
31,050
20,412
(10,638)
0
12 Dumpster Pads
24,500
11,357
(13,143)
0
14 New Computer Acquisition
641,300
641,300
0
0
15 Hospital Oil Spill
190,200
185,631
(4,569)
0
16 New Parka
110,000
0
(6,790)
103,210
23 Ouzinkie Roof Repair
11,854
11,854
0
0
28 Old Harbor School Repair
525,000
0
0
525,000
33 High School Roof Maintenance
45,000
0
20,000
65.000
35 Chiniak School Water System
20,000
0
0
20.000
61 KIB Apartment Upgrade
154,000
151,818
(2,182)
0
66 Selief Lane Drainage
35,000
0
0
310w
67 High School Phase III
2,162,324
2,106,405
(55,919)
0
70 Peterson Elementary/Fed
3,740,690
0
0
3.740.690
74 Street Signs
20,000
0
10,000
30.000
75 Hospital Boiler Replacement
2,000
2.000
0
0
76 KIB & Red Cross ADA Upgrade
70,146
70,146
0
0
77 Jr. High Exterior Painting
0
0
85,000
85.000
78 High School Library Roof Repair
35,000
0
0
35.000
79 Crab Analog Report
10,000
0
0
10.000
80 High School Parking Lot Repair
5,000
0
0
5,000
82 Anton- Larsen Road Extension
25,000
0
0
25.000
83 Hospital Computers
35,000
0
0
35,000
84 Ouzinkie Boiler Install
170,000
170,000
0
0
85 Village Metals Removal
60,000
0
0
60,000
86 KIB Oil Tank Replacement
100,000
0
0
100,000
88 High School Phase IV
750,000
0
89,419
839,419
Main Elementary HVAC Repair
0
0
125,000
125.000
Borough Building Parking Lot
0
0
20,000
20,000
East Elementary Parking Lot
0
0
20,000
20,000
Main Elementary Steps
0
0
5,000
5.000
Pool Regrout
0
0
50,000
50,000
KIB Telephone System
0
0
100,000
100,000
Sewer Treatment Plant
0
0
250,000
250.000
Auditorium ADA Audio
0
0
6,500
6,500
Anton Larsen Dock
0
0
50,000
50.000
TOTAL BOROUGH PROJECTS
S 9,860,734
3 370 923
767 678
7 489
WN
40
.MV
W"
aaa
1
I
7
118
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1995
FY 1996
FY 1997
FY 1998
FY 1999
S 127,369
S 15,000
S 0
$ 0
S 0
S 0
506,799
3.233,891
0
0
0
0
100,000
0
0
0
0
0
29,000
0
0
0
0
0
S 763,168
S 3,248,891
$ 0
S 0
S 0
S 0
S0
S 175,000
$0
S0
S0
S0
20,290
150,000
0
0
0
0
2,418,582
217,678
0
0
0
0
53,880
110,000
0
0
0
0
0
100,000
0
0
0
0
S 2,492,752
752,678
1-
LO
10
�
S 3,255,920
LLD ,
LO-
S 110,503
S 13,307
$ 0
$ 0
S 0
so
18,500
14,590
0
0
0
0
266,896
29,104
0
0
0
0
63,471
11,529
0
0
0
0
252,526
137,244
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
34,290
68,920
0
0
0
0
0
0
0
0
0
0
497,613
27,387
0
0
0
0
38,798
26,202
0
0
0
0
16,421
3,579
0
0
0
0
0
0
0
0
0
0
0
35,E
0
0
0
0
0
0
0
0
0
0
2,661,824
1,078,866
0
0
0
0
19,670
10,330
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
85,000
0
0
0
0
0
35,000
0
0
0
0
0
10,000
0
0
0
0
2,645
2,355
0
0
0
0
0
25,000
0
0
0
0
20,715
14,285
0
0
0
0
0
0
0
0
0
0
66
59,934
0
0
0
0
66,997
33,003
0
0
0
0
191,556
647,863
0
0
0
0
0
125,000
0
0
0
0
0
20,000
0
0
0
0
0
20,000
0
0
0
0
0
5,000
0
0
0
0
0
50,000
0
0
0
0
0
100,000
0
0
0
0
0
250,000
0
0
0
0
0
6,500
0
0
0
0
0
50,000
0
0
0
0
S 4,262,491
S 2,994,998
$ 0
0
L02
LO
119
1
1
1
1
i
1
1
1
1
1
1
1
1
1
120
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Healthcare Facility
Project #1
Project Title: Hospital Construction
Fund: 410
Department: 402
Description of Project: These funds are being utilized to supplement the hospital remodel project.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
I oo8 -Qo
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 33,810
S 21,909
S 11.901
Land
Site Investigation
Design Services
Construction
90,000
88,594
1,406
Equipment
Other Services
Contingency
Overhead
TOTALS
S 123,810
$ 110,503
S 13,307
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
1
1
1
i
1
1
1
1
1
1
1
1
1
120
1 '1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Education Facilities
Project N2
Project Title: Auditorium -Work of Art
Fund: 410
Department: 404
Descnption of Project: This project provides for art- related activities and purchases of works of art for the schools.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
5,000
S 5,000
S 0
Land
Site Investigation
Design Services
Construction
28,090
13.Soo
14,590
Equipment
Other Services
Conungen.y
Overhead
TOTALS
S 33,090
S 18.500
S 14,590
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1 '1
VAN
122
■r
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Facility
Project #3
Project Title: Smokey's Cleanup
Fund: 410
Department: 406
Description of Project: This project provides for crushing and removal of metal from the metals dump and will result in closeout of the site.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -9u
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 68,583
S 53,860
S 14.723
Land
Site Investigation
Design Services
Construction
202,048
188,892
13,156
Equipment
Other Services
25,369
24,144
1,225
Contingency
Overhead
TOTALS
S 296,000
S 266,896
S 29.104
Cost Beyond 5 -Year Program: Undetermined
Source of Funding: General Revenue Funding
Operating Budget Effect: None
VAN
122
■r
r
C
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #6
Project Title: Asbestos Removal Program
Fund: 410
Department: 415
Descnption of Project: This project provides for abatement of asbestos- containing materials within the schools and will provide an update to the
AHERA Management Plans.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 8,440
S 7,178
S 1,262
Land
Site Investigation
Design Services
Construction
41,668
36.668
5,000
Equipment
Other Services
24,892
19,625
5,267
Contingency
Overhead
TOTALS
S 75,000
S 63,471
S 11,529
Cost Beyond 5 -Year Program: The AHERA Management Plans require updates every 3 years.
Source of Funding: General Revenue Funding
Operating Budget Effect: On -going updates to the Management Plans cost an estimated $1,500 annually.
123
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Roads and Grounds
Project #8
Project Title: Chiniak Subdivision Improvement
Fund: 410
Department: 418
Description of Project: This project provides for improvement on borough -owned land in the Chiniak area.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
19Q8.99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 17,200
S 10,068
S 7.132
Land
Site Investigation
Design Services
Conatntction
288,000
242,458
45,542
Equipment
Other Services
Contingency
84,570
0
84,570
Overhead
TOTALS
S 389,770
S 252,526
S 137.244
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
124
C
t
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Recreational Facilities
Project #16
Project Title: New Parks
Fund: 410
Department: 429
Description of Project: This project continues the development and improvement of Borough parks. It includes a list of prioritized projects that are
recommended by the Parks Board and approved by the Assembly.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 13,000
S 11.187
S 1,813
Land
Site Investigation
Design Services
20,000
2,925
17,075
Construction
66,210
19,816
46,394
Equipment
Officr Scrvi.c>
S00
362
138
Contingency
3,500
)
3,500
Overhead
TOTALS
S 103,210
S 34,290
S 68,920
Cost Beyond 5 -Year Program: Cost is estimated at $40,000 annually as pan of the long -range expansion and park improvement program.
Source of Funding: General Revenue Funding
Operating Budget Effect: Park maintenance expenditures will gradually increase at an estimated annual cost of $800 - 51,000.
125
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #28
Project Title: Old Harbor School Structural Repair
Fund: 410
Department: 441
Description of Project: This project is substantially complete. Remainder of funds will be used for grounds /site work.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 40,500
S 39,398
S 1,102
Land
Site Investigation
Design Services
61,000
58,429
2,571
Construction
408,000
399,501
8.499
Equipment
Other Services
500
285
215
Contingency
15,000
0
15.000
Overhead
TOTALS
$ 525,000
S 497,613
S 27,38
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Legislative Grant
Operating Budget Effect: None
I
126
t
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project 1133
Project Title: Kodiak High School Roof Maintenance
Fund: 410
Department: 446
Description of Project: This project would provide maintenance of the roof on the high school facility above the corridor between the swimming pool
and auditorium. There are numerous leaks along this portion of the building due to roof drain leaks and (lashings that need to be sealed.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 2,000
S 1,025
S 975
Land
Site Investigation
Design Services
Construction
60,000
37,773
22,227
Equipment
Other Services
3,000
0
3,000
Contingency
Overhead
TOTALS
S 65,000
S 38,798
S 26,202
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
127
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project 1135
Project Title: Chiniak School Water System
Fund: 410
Department: 448
Description of Project: This project would design an upgrade to the Chiniak School water system to add filtering in order to meet the EPA surface
water requirements.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 2,000
S 1,105
S 895
Land
Site Investigation
Design Services
15,000
15,316
184
Construction
Equipment
Other Services
Contingency
2,500
0
2.500
Overhead
TOTALS
S20,000
S 16,421
S 3.579
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
128
l?9
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Roads and Grounds
Project #66
Project Title: Selief Lane Drainage
Fund: 410
Department: 456
Description of Project: This project provides funding to the City of Kodiak for design and construction to alleviate a drainage problem along Selief
Lane
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
$ 5,000
S 0
S 5,000
Construction
30,000
0
30,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S 35,000
S 0
S 35,000
Cost Beyond 5 -Year Program: None
Sour,c of Funding: General Revenue Funding
Operating Budget Effect: None
l?9
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #70
Project Title: Peterson Elementary School
Fund: 410
Department: 458
Description of Project: This project will upgrade Peterson Elementary School.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 155,750
S 92,291
S 63,459
Land
Site Investigation
Design Services
428,250
424,107
4,143
Construction
3,140,437
2,145,426
995,011
Equipment
Other Services
Contingency
16,253
0
16,253
Overhead
TOTALS
S 3,740,690
$ 2,661,824
S 1,078,866
Cost Beyond 5 -Year Program: None
Source of Funding: Federal Grant
Operating Budget Effect: Increased maintenance efficiency should result in minimal annual maintenance. This project combines two funding sources
1986 bond issue for $580,000 and federal grant for $3,740,690. Total cost of project $4,320,690.
130
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131
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Roads and Grounds
Project #74
Project Title: Street Signs
Fund: 410
Department: 455
Description of Project: Replace missing and damaged road and street signs.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 3,000
S 625
S 2,375
land
Site Investigation
Design Services
Construction
27,000
19.045
7,955
Equipment
Other Services
Contingency
Overhead
TOTALS
S 30,000
S 19,670
S 10,330
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
131
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #77
Project Title: Jr. High Exterior Painting
Fund: 410
Department: 461
Description of Project: Scheduled preventative maintenance of five (5) year painting plan. Includes paint, caulk, and repairs.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 5,000
S 0
S 5,000
Land
Site Investigation
Design Services
Construction
80,000
0
80,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S 85,000
S 0
S 85,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None 1
132
V
l
1
n
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #78
Project Title: High School Library Roof Repair
Fund: 410
Department: 462
Description of Project: Repair and replacement of sections of roof located over current high school library.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
5 1,750
S 0
3 1,750
Land
Site Investigation
Design Services
Construction
31,500
0
31,500
Equipment
Other Services
Cunungcnc�
1.750
0
1,750
Overhead
TOTALS
3 35,000
5 0
3 35,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect. None
133
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Economic Development
Project #79
Project Title: Crab Analog Report
Fund: 410
Department: 463
Description of Project: Studies for enhancement of crab stocks to relate to higher returns for commercial fishing industry.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 10,000
S 0
S 10,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 10,000
S 0
S 10,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
134
1
E
11
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #80
Project Title: High School Parking Lot Repair
Fund: 410
Department: 464
Description of Project: Repair of various potholes, cracks, and curbs in the high school parking lot.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 500
$ 0
S 500
Land
Site InvcAlgatiun
Design Services
Construction
4,500
2,645
1,855
Equipment
Other Services
Contingency
Overhead
TOTALS
S 5.000
5 2.645
2.355
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
135
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Roads and Grounds
Project #82
Project Title: Anton - Larsen Road Extension
Fund 410
Department: 466
Description of Project: Joint venture of Borough /City to design road.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -9Q
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
S 25,000
$ 0
S 25,000
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 25,000
$ 0
S 25,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
A
136
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1
k
1
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L
137
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Healthcare Facilities
Project #83
Project Title: Hospital Computers
Fund: 410
Department: 467
Description of Project: Computer conversion of hospital and various computer equipment.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
S 35.000
S 20.715
S 14,285
Other Services
Contingency
Overhead
TOTALS
535,000
S 2 0,715
S 14,285
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
137
1
1
1
138
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Facility
Project #85
Project Title: Village Metals Removal
Fund: 410
Department: 471
Description of Project: This project is the first phase of removing metals from villages.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 10,000
S 66
S 9.934
Land
Site Investigation
Design Services
Constriction
Equipment
Other Services
50,000
0
50.000
Contingency
Overhead
TOTALS
S 60,000
5 66
S 59.934
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
1
1
138
139
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Facility
Project #86
Project Title: KIB Oil Tank Replacement
Fund: 410
Department: 470
Descnption of Project: Replace underground storage Link at Borough building.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 10,000
S 1,561
S 8,439
Land
Site Investigation
Design Services
Construction
70,000
65,436
4,564
Equipment
20,000
0
20,000
Other Services
Contingency
Overhead
TOTALS
S 100,000
S 66,997
S 33,003
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effcct None
139
F1
140 1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facility
Project 1188
Project Title: High School Phase IV
Fund: 410
Department: 472
Description of Project: Continuation of upgrade of High School facility.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 83,000
S 460
S 82,540
Land
Site Investigation
Design Services
82,000
80,238
1,762
Construction
639,419
81,858
557,561
Equipment
35,000
29,000
6,000
Other Services
Contingency
Overhead
TOTALS
S 839,419
S 191,556
S 647,863
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
F1
140 1
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0
e
131
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Faciltiy
Project #97
Project Title: Main Elementary HVAC Repair
Fund: 410
Department: 474
Description of Project: Repair /update HVAC system in Main Elementary.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 6,250
S 0
S 6.250
Land
Site Investigation
Design Services
12,500
0
12,500
Construction
100,000
0
100,000
Equipment
Other Services
Contingency
6,250
0
6,250
Overhead
TOTALS
S 125,000
S 0
S 125,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
131
142
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL
YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Facility
Project 1198
Project Title: Borough Building Parking Lot
Fund: 410
Department: 475
Description of Project: Design and repair of new and existing parking lots.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 1,000
S 0
S 1,000
Land
Site Investigation
Design Services
5,000
0
5,000
Construction
14,000
0
14,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S20,000
S 0
20,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
142
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u
0
1
143
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facility
Project #99
Project Title: East Elementary Parking Lot
Fund: 410
Department: 476
Description of Project: Redesign and repair of existing parking lot.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 1,000
S 0
S 1,000
Land
Site Investigatiun
Design Services
5,000
0
5,000
Constriction
14,000
0
14,000
Equipment
Other Services
Contingent y
Overhead
TOTALS
S 20,000
S 0
S 20,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
143
144
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Faciltiy
Project #100
Project Title: Main Elementary Steps
Fund: 410
Department: 477
Description of Project: Repair /replacement of rear exterior stairs per OSHA.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 250
S 0
S 250
Land
Site Investigation
Design Services
500
0
500
Construction
4,250
0
4.250
Equipment
Other Services
Contingency
Overhead
TOTALS
S 5,000
so
S 5.000
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
144
145
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Recreational Facility
Project #101
Project Title: Pool Regrout
Fund: 410
Department: 478
Descriplion of Project: Maintenance /repair of pool grout joints.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 2,500
S 0
S 2,500
Land
Srtc Investigation
Design Services
2,500
0
2,500
Construction
40,000
0
40,000
Equipment
Other Services
2,500
0
2,500
Contingency
2,500
0
2,500
Overhead
TOTALS
S 50,000
S 0
S 50,000
Cost Beyond 5 -Year Program None
Sourcc of Funding. General Fund
Operating Budget Effect: None
145
146
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Facility
Project #102
Project Title: KIB Telephone System
Fund: 410
Department: 479
Description of Project: To replace old telephone equipment with new state -of- the -art telephone system.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 15,000
S 0
S 15.0(1
Land
Site Investigation
Design Services
Construction
25,000
0
25,000
Equipment
60,000
0
60,000
Other Services
Contingency
Overhead
TOTALS
S 100,000
S 0
S 100.000
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
146
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147
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 199495 THROUGH 1998 -99
Project Category: Public Utilities
Project #103
Project Title Sewer Treatment Plant
Fund: 410
Department: 480
De cnpuon ( Project
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost.
Total Cost
Expenditures
Administration
S 25,000
S 0
S 25,000
Land
Site Investigation
Design Services
20.000
0
20,000
Construction
2 00.000
0
200,000
Equipment
5.000
0
5.000
Other Services
Contingency
Overhead
TOTALS
S 250,000
S 0
S 250,000
Cost Beyond 5 -Year Program: None
Now-; ,I Funding Gcncral Fund
Uperaung Budget Etteet: None
147
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1
F7
.J
148
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Facilities
Project #104
Project Title: Auditorium ADA Audio
Fund: 410
Department 481
Description of Project: To establish audio assistance for hearing impaired attendees.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 200
S 0
S 200
Land
Site Investigation
Design Services
Construction
1,000
0
1.000
Equipment
5,000
0
5.000
Other Services
300
0
300
Contingency
Overhead
TOTALS
$6,500
S 0
S 6,500
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
1
F7
.J
148
1h
61
1
149
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Faciltiy
Project #105
Project Title: Anton Larsen Dock
Fund: 410
Department: 482
Description of Project: Repair of Anton Larsen dock due to sinkage.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 2,500
S 0
S 2,500
Land
Site Investigation
Design Services
5,000
0
5,000
Construction
40,000
0
40,000
Equipment
Other Services
Contingency
2.500
0
2,500
Overhead
TOTALS
S 50,000
S 0
S 50,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
149
150
FY 1994
Completed
FY 1995
Total Project
Budget
Projects
Additions
Cost
Fund 420
School Bond Projects
Revenues
Interest Earnings
S 185,400
$ 0
S 218,590
S 403,990
Proceeds of 1986 bonds
419,600
0
0
419,600
Proceeds of 1993 bonds
0
0
4,622.512
4,622.512
Proceeds of 1994 bonds
9,700,000
0
(4,841,102)
4,858,898
TOTAL REVENUES
$ 10,305,000
L0
$ 10,305,000
Projects
Undesignated Projects
S 10,000
S 0
S 0
S 10.000
39 Peterson Elementary
580,000
0
0
580.000
41 Port Lions Landscaping
15.000
0
0
15,000
93 Northstar Elementary
8,500.000
0
0
8.500,000
94 Ouzinkie School Remodel
1,200,000
0
0
1,200,000
TOTAL BOND PROJECTS
l0 305 000
L - 0
L0
S 10.305,000
150
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1995
FY 1996
FY 1997
FY 1998
FY 1999
S 365,131
S 38,859
$0
$ 0
S 0
S 0
419,600
0
0
0
0
0
4,528,470
94,042
0
0
0
0
4,757,749
101,149
0
0
0
0
$ 10,070,950
S 234,050
U
LO 2
0
U0
$0
S 10,000
SO
S0
$0
SO
257,821
322,179
0
0
0
0
2,185
12,815
0
0
0
0
415,148
8,084,852
0
0
0
0
100,569
1,099,431
0
0
0
0
S 775,723
S 9,529,277
L- 0
U O
1- 0
L O
151
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152
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #39
Project Title: Peterson Elementary
Fund:
420
Department:
501
Description of Project: This project will upgrade Peterson Elementary School.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 72,860
S 53,231
S 19,629
Land
Site Investigation
Design Services
65,000
54,699
10,301
Construction
329,640
47,631
282,009
Equipment
110,000
100,000
10,000
Other Services
2,500
2,260
240
Contingency
Overhead
TOTALS
$ 580,000
$ 257,821
S 322,179
Cost Beyond 5 -Year Program: None
Source of Funding: 1986 Bond Issue
Operating Budget Effect: Increased maintenance efficiency should result in minimal annual maintenance.
This project combines two funding sources,
1986 Bond Issue for $580,000 and federal grant for $3,740,690. Total project costs $4,320,690.
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152
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KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project 1141
Project Title: Landscaping Port Lions School
Fund: 420
Department: 503
Description of Project: This project will establish a parking area and ballfield at the school site.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 2,000
S 1,785
S 315
Land
Site Investigation
Design Services
Construction
13,000
400
11,600
Equipment
Other Services
Contingency
1,000
0
1,000
Overhead
TOTALS
S 15,000
S 2,185
S 12,815
Cost Beyond 5 -Year Program: None
Source of Funding: 1986 Bond Issue
Operating Budget Effect: Minimal increase in annual maintenance budget is expected.
153
154
t
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS
PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #93
Project Title: Northstar Elementary
Fund: 420
Department: 504
Description of Project: New elementary school for grades K -5.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
3 170,000
S 12,860
S 157,140
Land
Site Investigation
75,000
0
75,000
Design Services
625,000
402,288
222,712
Construction
6,525,000
0
6,525,000
Equipment
350,000
0
350,000
Other Services
130,000
0
130,000
Contingency
625,000
0
625,000
Overhead
TOTALS
$ 8,500,000
$ 415,148
S 8,084,852
Cost Beyond 5 -Year Program: None
Source of Funding: 1993/94 General Obligation Bond Issue
Operating Budget Effect: None
154
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155
KODIAK ISLAND BOROUGH
CAPITAL INIPROVEAIENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #94
Project Title: Ouzinkie School Remodel
Fund: 420
Department: 505
Description of Project: Remodel Ouzinkie School
Estimated
Prior Year
199495
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 24,000
$ 8,908
S 15,092
Land
Site Investigation
Design Services
120,000
91,661
28,339
Construction
870,000
0
870,000
Equipment
40,000
0
40,000
Other Services
50,000
0
50,000
Contingency
96,000
0
96,000
Overhead
TOTALS
S 1,200,000
S 100,569
S 1,099,431
Cost Beyond 5 -Year Program: None
Source of Funding: 1993194 General Obligation Bond Issue
Operating Budget Effect: None
155
FY 1994 Completed FY1995 Total Project
Budget Projects Additions Cast
Fund 425
Hospital Bond Projects
Revenues
Interest Earnings
Proceeds of 1993 bonds
Proceeds of 1994 bonds
TOTAL REVENUES
Projects
Projects
95 Kodiak Island Hospital
TOTAL BOND PROJECTS
$ 0
S 0
S 213,781
S 213,781
4,528,470
0
4,528,470
4,971.530
0
21( 3,781)
4.757,739
9 500 000
L
S 9.500.000
$ 9.500.000
1- 0
0
$9,500,000
9,500 000
Lo.
U00
$ 9.500,000
156
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1995
FY 1996
FY 1997
FY 1998
FY 1999
S0
5213,781
SO
SO
$0
S0
4,528,470
0
0
0
0
0
4,757,749
0
0
0
0
0
S 9,286.219
2l3 781
L
L
1 - 0
L O
$ 46,874
$ 9,453,126
LO-
LO-
0
10
46 874
9 453 126
L O
L O
LO
L 0
157
158
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1
t
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Healthcare Facilites
Project #95
Project Title: Kodiak Island Hospital
Fund: 425
Department: 540
Description of Project: Remodel of Kodiak Island Hospital
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 250,000
S 96
S 249,904
Land
Site Investigation
50,000
0
50,000
Design Services
1,200,000
46,058
1,153,942
Construction
7,235,000
720
7,234,280
Equipment
450,000
0
450,000
Other Services
82,000
0
82,000
Contingency
233,000
0
233,000
Overhead
TOTAL
S 9,500,000
S 46,874
S 9,453,126
Cost Beyond 5 -Year Program: None
Source of Funding: General Obligation Bonds
Operating Budget Effect: None
158
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160
FY 1994
Completed
FY 1995
Total Project
Budget
Projects
Additions
Cost
Fund 430
State Capital Grant Projects
Revenues
Hospital Design
S 1,000,000
S 1,000,000
S 0
S 0
Salonie Creek Rifle Range
98,182
0
0
98,182
Selief Lane
75,000
0
0
75,000
Civil Air Patrol
50,000
0
0
50,000
Rural Development Assistance
30,000
30,000
0
0
Solid Waste Site Improvement
200,000
0
0
200,000
Bayside Expansion
150,000
0
0
150,000
Old Harbor Structural Repair
525,000
0
0
525,000
Hospital Repairs
275,000
0
0
275,000
DHSS (CSP) Grant
350,000
0
0
350,000
High School Phase IV
240,588
0
240,588
481,176
Legislative Grants
0
0
3,595,000
3,595,000
Kodiak Clean Lakes Grant
0
0
24,000
24,000
Interest Earnings
338,310
0
0
338,310
Mental Health Planning Grant
0
0
40,000
40,000
Operating Transfers
Land Sale
83,508
0
0
83,508
TOTAL REVENUES
S 3,415,588
S 1,030,000
S 3,899,588
S 6,285,176
Projects
48 Salonie Creek Rifle
520,000
0
0
520,000
54 Selief Lane/Von Scheele
75,000
0
0
75,000
69 RDA/IFSP (DCRA Grant)
30,000
30,000
0
0
71 Solid Waste Disposal
200,000
0
0
200,000
72 Bayside Fire Station
150,000
0
0
150,000
73 CAP Hanger Phase 11
50,000
0
0
50,000
87 Community Support Facility
350,000
0
0
350,000
89 Mental Health Plannng Grant
0
0
40,000
40,000
90 High School Phase IV
240,588
0
240,588
481,176
92 Hospital Repairs
275,000
0
0
275,000
Spruce Cape Waterline
0
0
1,000,000
1,000,000
Panamaroff Road Culvert
0
0
20,000
20,000
Karluk Airport Access Road
0
0
25,000
25,000
Peronosa Drive Construction
0
0
2,500,000
2,500,000
Karluk Landfill
0
0
50,000
50,000
Kodiak Clean Lakes
0
0
24,000
24,000
Operating Transfers
28 Old Harbor Structural
525,000
0
0
525,000
TOTAL EXPENDITURES
11,±
$ 1,030,000
S 3,899,588
S 6,285,176
160
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1995
FY 1996
FY 1997
FY 1998
FY 1999
S0
S0
$0
SO
SO
SO
78,545
19,637
0
0
0
0
15,000
60,000
0
0
0
0
44,219
5,781
0
0
0
0
0
0
0
0
0
0
109,659
90,341
0
0
0
0
30,000
120,000
0
0
0
0
496,953
28,047
0
0
0
0
196,329
78,671
0
0
0
0
0
350,000
0
0
0
0
48,118
433,058
0
0
0
0
0
3,595,000
0
0
0
0
0
24,000
0
0
0
0
190
338,120
0
0
0
0
0
40,000
0
0
0
0
83,508
0
0
0
0
0
1 102 521
5 1ST
L0
LO
L0
L0
$514,082
S5,918
SO
$0
SO
SO
0
75,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
196,446
3,554
0
0
0
0
160
149,840
0
0
0
0
50,000
0
0
.0
0
0
0
350,000
0
0
0
0
0
40,000
0
0
0
0
0
481,176
0
0
0
0
267,330
7,670
0
0
0
0
0
1,000,000
0
0
0
0
0
20,000
0
0
0
0
0
25,000
0
0
0
0
0
2,500,000
0
0
0
0
0
50,000
0
0
0
0
0
24,000
0
0
0
0
525,000
0
0
0
0
0
S 1,530,018
4 732 158
L0
LO
L0
so
161
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162
wo
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Recreation
Project p48
Project Title: Salome Creek Rifle Range
Fund: 430
Department: 607
Description of Project: To purchase 640 acres in the Salonie Creek area and restore the old Navy rifle range.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
i998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
S 500,000
S 500,000
S 0
Site Investigation
Design Services
Construction
15,000
13,882
1,118
Equipment
Other Services
5,000
200
4,800
Contingency
Overhead
TOTALS
S 520,000
$ 514,082
$ 5,918
Cost Beyond 5 -Year Program: None
Source of Funding: State grant for 598,182 and sale of other borough land for $458,818.
Operating Budget Effect: None
1
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163
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Utilities
Project 1154
Project Title: Selief LaneNon Scheele Way Street Lights
Fund: 430
Department: 613
Description of Project: This project will provide street lights for Selief Lane and Von Scheele Way.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 5,000
S 0
S 5,000
Land
Site Investigation
Design Services
10,000
0
10,000
Construction
55,000
0
55,000
Equipment
Other Services
Contingency
5,000
0
5,000
Overhead
TOTALS
S 75,000
$ 0
S 75,000
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Grant
Operating Budget Effect: None.
A street light district needs to be formed and a special revenue fund set up to fund maintenance and operations.
163
1
164
J
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Utility
Project #71
Project Title: Solid Waste Site
Fund: 430
Department: 621
Description of Project: Development of the solid waste disposal site with design and construction of recycling and solid waste processing facilities.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 10,000
S 9,243
$ 757
Land
Site Investigation
Design Services
82,000
80,692
1,308
Construction
26,000
24,992
1,008
Equipment
82,000
81,519
481
Other Services
Contingency
Overhead
TOTALS
S 200,000
S 196,446
S 3,554
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
L Operatmg Budget Effect: None
164
J
1
1
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1
1
I
165
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRA-I1
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Public Safety
Project d72
Project Title: Bayside Expansion
Fund: 430
Department: 622
Description of Project: Grant funds will be used to design and construct an expansion of the Bayside Fire Station.
Estimated
Prior Year
199495
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$5,000
S 160
$4,840
Land
Site Investigation
Design Services
22,500
0
22,500
Construction
122,500
0
122,500
Equipment
Other Services
Contingency
Overhead
TOTALS
S 150,000
S 160
S 149,840
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
165
1
KODIAK ISLAND BOROUGH I
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -95 THROUGH 1998 -99
Project Category: Public Safety
Project 473
Project Title: Civil Air Patrol Phase II
Fund: 430
Department: 623
Description of Project: These funds will be passed through to the Kodiak Civil Air Patrol for their use in the design, cngtncenng, and consttvction of
the Civil Air Patrol hangar at the City of Kodiak airstrip.
Estimated
Prior Year
1994 -95
1995-6
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
S 50,0
S50,000
I
Equipment
Other Services
Contingency
Overhead
TOTALS
S 50,000
S 50,(X)()
Cost Beyond 5 -Year Program:
Source of Funding: State of Alaska Grant
Operating Budget Effect: None
166
t
C
1
1
167
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Health Facilities
Project #87
Project Title: Community Support Facility
Fund: 430
Department: 632
Description of Project: Building renovation of the Mental Health CSP Facility.
Estimated
Prior Year
199495
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 22,730
S 0
S 22,730
Land
Site Investigation
Design Services
Construction
296,520
0
296,520
Equipment
Other Services
1,000
0
1,000
Contingency
29,750
0
29,750
Overhead
TOTALS
S 350,000
S 0
S 350,000
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Operating Budget Effect: None
167
Ll
KODLAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Healthcare Facilities
Project #89
Project Title: Mental Health Planning Grant
Fund:
Department:
Description of Project: Department of Health and Social Serivices grant to KIE Mental Health Center for the pupose of the regional inpatient
psychiatric service planning.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 40,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 40,000
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska, DHSS grant
Operating Budget Effect: This project is implemented in conjunction with the Kodiak Island Hospital remodeling. This grant assists in the service
planning process, and the Mental Health Center will develop planning connections with other organizations, including the Kodiak Area Native
Association, Alaska Psychiatric Institute, etc.
168
am
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W
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Educational Facilities
Project #90
Project Title: High School Phase IV
Fund: 430
Department: 634
Description of Project: Address code deficiencies and renovation necessary to upgrade existing facility.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
S 481,176
S 0
$ 481,176
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 481,176
S 0
S 481,176
Cost Beyond 5 -Year Program: None
Source of Funding: Two (2) legislative grants for 5240,588 with required KM match of $103,109 each.
Operating Budget Effect: None
W
Ll
1 ?0
KODL4K ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Healthcare Facilities
Project #92
Project Title: Hospital Repairs
Fund: 430
Department: 631
Description of Project: Hospital boiler replacement, roof repairs, medical waste incinerator, etc.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 4,000
S 3,144
S 856
Land
Site Investigation
Design Services
Construction
245,000
238,538
6,462
Equipment
26,000
25,648
352
Other Services
Contingency
Overhead
TOTALS
S 275,000
$ 267,330
S 7,670
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Operating Budget Effect: None
1 ?0
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1_7
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171
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 199495 THROUGH 1998 -99
Project Category: Public Utility
Project #
Project Title: Spruce Cape Waterline
Fund:
Department:
Description of Project: Installation of gutters to streamline the flow of water and debris down the street and sidewalks to facilitate pedestrian traffic.
Estimated
Prior Year
199495
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 30,000
S 0
S 30,000
Land
Site Investigation
10,000
10,000
Design Services
50,000
50,000
Construction
860,000
860,000
Equipment
Other Services
Contingency
40,000
40,000
Overhead
10,000
10,000
TOTALS
S 1,000,000
S 0
S 1,000,000
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Operating Budget Effect: None
171
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f
KODIAK ISLAND BOROUGH
C,- kP[T.A,L 12%IPROVEMENT'S PROGR —%1
FISCAL YEAR 199495 THROUGH 1998 -99
Proje:[ Category: Roads and Grounds
Project rt
Project Title: Panamaroff Road Culvert
Fund:
Department:
Description of Project:
Estimated
Prior Year
199495
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 20,000
S 0
S 20,000
Cost Beyond 5 -Year Program: None
rce of Funding: Legisla[ive Grant
rating Budget Effect: 'None
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KODIA.K ISLAND BOROUGH
CAPITAL LMPROVEMENTS PROGR -kNI I
FISCAL, YEAR 1993 -95 THROUGH 1998 -99
Pro zct Catz orv: Roads and Grounds
1 g'
I
Project #
Project Title: KArluk Airport Accass Road
Fund:
Department:
Dcscnption of Project: Construct access road from the beach to the airport,
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 35.000
S 0
S 25,000
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Operating Budget Effect: None
1
00
1
L
wY
174
KODL4K ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 199495 THROUGH 1998 -99
Project Category: Roads and Grounds
Project #
Project Title: Peronosa Drive Construction
Fund:
Department:
Description of Project: Construction of gravel surfaced roadway; water and sewer on Perenosa Drive.
Estimated
Prior Year
199495
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 2,500,000
S 0
S 2,500,000
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Operating Budget Effect: None
L
wY
174
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40
In
ar
175
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 199495 THROUGH 1998 -99
Project Category: Public Utility
Project k
Project Title: Karluk Landfill
Fund:
Department:
Description of Project: Construction of a sanitary landfill that will meet Enviromnental Protection Agency and Department of Environmental
Conservation requirements.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 50,000
S 0
S 50,000
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Operating Budget Effect: None
175
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Urban Development
Project #
Project Title: Kodiak Clean Lakes Project
Fund:
Department:
Description of Project: Federal grant project designed to coordinate the goal of cleaning up Kodiak's urban lakes.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 24,000
S 0
S 24,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 24,000
S 0
S 24,000
Cost Beyond 5 -Year Program: None
Source of Funding: USDA Grant (pass through grant)
Operating Budget Effect: None
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PROGRAM BUDGET SUMMARY
Program Utility Capital Projects
Program Description
The utility capital projects department provides for capital improvement projects for utility systems within the
Kodiak Island Borough.
Goal
To provide quality utility systems.
Objectives for 19941995
To provide the most utilities with the dollars available.
Significant Budget Changes
No significant budget changes.
177
Fund 550
Utility Projects
Revenues
US Navy - Construction
Natives of Kodiak
Use of Retained Earnings
TOTAL REVENUES
Fxpenditures
60 Project 89 -X
65 Spruce Cape Water Replacement
68 Cold Weather Train/Constr.
TOTALS
FY 1994
Budget
Completed FY 1995 Total
Projects Additions Project Cost
S 664,338
S 664,338
S 0
so
40,662
40,662
0
0
490,249
0
0
490,249
$1,195,249
$ 705.000
LO-
S 490.249
S 425,249
$ 0
S 0
S 425,249
65,000
0
0
65,000
705,000
705,000
0
0
1 195 249
705 000
L0
490 249
178
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1995
FY 1996
FY 1997
FY 1998
FY 1999
$0
S0
SO
$0
$0
SO
0
0
0
0
0
0
490,249
490,249
0
0
0
0
490 249
4� 9
1 - 0
L
L
L
S 187,458
S 237,791
S 0
$0
$0
so
3,356
61,644
0
0
0
0
0
0
0
0
0
0
190 814
299 435
L0
LO
L0
LO
179
Wo
180
MW
00
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1994 -95 THROUGH 1998 -99
Project Category: Utilities
Project #60
Project Title: Project 89 -X
Fund: 550
Department: 751
Description of Project: This project is repairing and replacing sewer and water utilities on Spruce Cape and Mission Roads.
Estimated
Prior Year
1994 -95
1995 -96
1996 -97
1997 -98
1998 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 25,249
S 18,672
$ 6,577
Land
10,000
7,699
2,301
Site Investigation
Design Services
10,000
3,723
6,277
Construction
300,000
157,364
142,636
Equipment
Other Services
Contingency
80,000
0
80,000
Overhead
TOTALS
$ 425,249
S 187,458
S 237,791
Cost Beyond 5 -Year Program:
None
Source of Funding: Utility Fund Balance
Operating Budget Effect: None.
Utilities are run as an enterprise fund.
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KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Utility Improvements
Project 1165
Project Tide: Spruce Cape Water Replacement
Fund: 550
Department: 752
Description of Project: Repair and replacement of water lines on Spruce Cape.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$5,000
S 456
S 4,544
Land
Site Investigation
3,000
2,900
100
Design Services
Construction
57,000
0
57,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S 65,010
S 3,356
S 61,644
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding Utility Fund Balance
Operating Budget Effect: None
181
ENTERPRISE FUNDS
ENTERPRISE FUNDS
SANITARY SERVICES FUND
This fund accounts for all activity of the Borough -owned sanitary landfill and garbage collection utility.
WATER ENTERPRISE FUND
This fund accounts for all activity of the Borough -owned and operated water utility.
SEWER ENTERPRISE FUND
This fund accounts for all activity of the Borough -owned and operated sewer utility.
HOSPITAL ENTERPRISE FUND
This fund accounts for all activity of the Kodiak Island Hospital and Care Center. The hospital is a component unit of
the Kodoiak Island Borough. The hospital is operated on behl \alf of the Borough by the Luthern Health Systems
Management Company.
183
PROGRAM BUDGET SUMMARY
Program Water Fund
Program Description
The water fund provides potable water service to residents of Service District Number 1.
Goal
To maintain and complete the existing water system to provide adequate potable water to the residents of the
service district through operation and maintenance of the system.
Objectives for 19941995
To maintain fire hydrants.
To continue pursuing funding from the State of Alaska to complete water and sewer projects in Service District
Number 1.
Significant Budget Changes
No significant budget changes.
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F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Revenues
Water Sales
$ 352,480
$ 386,666
$ 387,000
$ 388,288
$ 422,000
Installation Charges
1,315
2,154
0
70
0
Connect - Disconnect
1,556
4,517
0
0
0
Road & Utilities Inspections
665
180
0
0
0
Other
390
0
0
2,160
0
Penalties and Interest
7,588
3,042
5,000
2,854
5,000
TOTAL
$ 363,994
$ 396,559
$ 392,000
$ 393,302
$ 427,000
Other Financing Sources
Use of Retained Earnings
$ 0
$ 0
$ 0
$ 0
$ 0
Amortization of contributions in
aid of construction
109,645
109,645
0
109,645
0
TOTAL REVENUES & OTHER
FINANCING SOURCES
$ 473,639
$ 506,204
$ 392,000
$ 502,947
$ 427,000
Expenditures
Personnel Services
$ 11,304
$ 10,869
$ 15,000
$ 7,091
$ 15,000
Purchased Water
250,699
283,959
284,000
297,919
324,000
Testing
0
0
8,000
0
8,000
Support Goods & Services
29,142
35,445
34,500
30,796
32,600
Depreciation
109,653
109,653
50,500
109,653
47,400
Operating Transfers
200,000
0
0
0
0
TOTAL EXPENDITURES
$ 600,798
$ 439,926
$ 392,000
$ 445,459
$ 427,000
185
PROGRAM BUDGET SUN MARY
Program Sewer Fund
Program Description
The sewer fund provides sewer service to residents of Service District Number 1.
Goal
To maintain the existing sewer system to provide adequate sewer service to the residents of the service district
through operation and maintenance of the system.
Objectives for 19941995
To encourage the City of Kodiak to improve their system to eliminate the ground water infiltration within the
system.
To continue to encourage the City of Kodiak to pursue funding for upgrading the treatment plant.
To continue pursuing funding from the State of Alaska to finish sewer and water projects in Service District
Number 1.
Significant Budget Changes
No significant budget changes.
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F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F. Y. 1994
ACTUAL
-APPROVED
F.Y. 1995
BUDGET
Revenues
Sewer Treatment
$ 394,028
$ 429,760
$ 430,000
$ 481,149
$ 510,000
Installation
0
0
0
0
0
Connect /Disconnect
0
0
0
0
0
Road & Utilities
615
90
0
0
0
Penalties Interest
6,775
3,042
0
3,256
3,000
TOTAL REVENUES
$ 401,418
$ 432,892
$ 430,000
$ 484,405
$ 513,000
Other Financing Sources
Amortization of contributions in
aid of construction
196,590
196,590
0
196,590
175,000
TOTAL REVENUES &
OTHER FINANCING
SOURCES
$ 598,008
$ 629,482
$ 430,000
$ 680,995
$ 688,000
Expenditures
Personnel Services
$ 8,620
$ 6,536
$ 13,000
$ 5,767
$ 10,000
Contracted Services
0
300
0
0
0
Sewer Treatment
271,958
305,554
306,000
361,573
400,000
Support Goods & Service
61,847
53,925
60,900
51,369
137,300
Capital Outlay
3,172
(3,172)
700
0
0
Depreciation
196,612
197,292
49,400
197,292
40,700
Operating Transfers
25,000
0
0
0
100,000
TOTAL EXPENDITURES
$ 567,209
$ 560,435
$ 430,000
$ 616,001
$ 688,000
187
PROGRAM BUDGET SLAT MARY
Program Waste Collection and Disposal
Program Description
The Solid Waste Collection Department provides waste collection service for the residents of the greater Kodiak
urban area. This service is provided by a private contractor.
The Solid Waste Disposal Department is responsible for the administration and operation of the municipality
landfill and baler facility. The landfill is operated in observance of all federal, state, and local regulations and statutory
guidelines in providing a facility for the disposal of solid waste for the citizens of Kodiak.
Goal
To provide a cost effective, environmentally safe waste collection and disposal service for the greater Kodiak
urban area.
To establish a solid waste management policy following the wastes hierarchy of (1) waste source reduction;
(2) recycling of waste; (3) waste treatment; and (4) waste disposal.
Objectives for 19941995
Develop a passive treatment system for the landfill leachate and estimate costs to construct and operate the
treatment system.
Complete the waste characterization study and cost analysis of the current waste management system.
Conduct preliminary engineering and cost estimates for construction of disposal areas designed to meet the intent
of the new federal regulations for landfills.
Analyze alternative waste collection systems and select one for implementation to coincide with the collection
contract renewal.
Initiate cleanup of "Smokey's Dump" with metal removal to be completed by September, 1993.
Characterize the surface water run -off from "Smokey's Dump."
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F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUD-GET
PROJECTED
F.Y. 1994
ACTUAL
.APPROVED
F.Y. 1995
BUDGET
---
Revenues
Collection Fees - Customer
S 176,678
S 180,234
$ 180,000
S 158,798
S 159,300
Collection Fees - Contractor
300,983
265,315
284,000
285,430
291,600
Commercial Collection Fees
701,769
823,975
780,000
656,263
707,250
Dump Fee- Customer
97,038
237,689
192,000
197,895
406,044
Dump Fee- Contractor
147,344
140,653
144,000
179,555
239,988
Fees -Junk Removal
6,325
1,853
2,000
2,080
2,000
Penalties and Interest
3,174
14,484
5,000
12,573
18,126
Recycle Efforts
8,543
10,505
8,000
4,408
8,000
Other Financing Sources
Use of Land Retained Earnings
0
0
0
0
0
Amortization of Aid in Construction
100,744
52,866
83,110
57,604
0
Transfers In
General Fund
18,000
0
0
0
0
Land Sale Fund
0
0
0
0
0
TOTAL REVENUES
S 1,560,598
S 1,727,574
S 1,678,110
S 1,554,606
S 1,832,308
Expenditures
Waste Collection
Allocated Salaries
0
0
0
43
0
Contracted Services
1,046,278
1,058,324
965,000
955,915
908,701
Support Goods & Services
609
4,450
1,200
1,000
27,980
Waste Disposal
Personnel Services
216,093
239,506
231,610
229,609
246,175
Employee Benefits
81,395
81,350
94,940
89,824
103,970
Contracted Services
106,510
81,749
102,700
41,747
205,000
Support Goods & Services
145,034
134,711
174,540
156,428
250,590
Capital Outlay
0
0
23,950
0
n
Depreciation
102,142
68,975
84,170
58,777
89,892
Allocated to Projects
0
0
0
(11,419)
0
Operating Transfers
20,694
0
0
0
0
OT. P NDIT
1,718,855
7
1 4
S 1,8 32,308
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
EnvironmentiCivil Engineer
I
1
I
1
Baler/Landfill Supervisor
l
l
1
1
Baler Operator H
1
1
l
t
Baler Operator I
1 2
1 2
2
2
T OTAL
1 5
5
5
5
PERFOR`IANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F.Y IuuS
PROJECTED
Average Daily Bales
32.16
31.50
31.60
36
Total Bales Entering landfill
10,035
9,850
10,000
I I._3_
Cubic Yard Placed
22,990
22,500
21,000
25.533
Total Bales Shipped for Recycling.
70
120
200
350
189
PROGRAM BUDGET SLN.LMARY
l .,, s .. .. L a Services
Program Description
Provide data processing services to the Borough, KIBSD, and KIH. Areas of responsibility include: developing
and maintaining MIS system; 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 specified periodic basis; oversee the maintenance of data
processing and communication equipment; and reviewing and approving data processing equipment acquisitions or external
services and contracts throughout the Borough, KIBSD, and KIH.
Goal
To continue to provide the very best, cost effective data processing services to the Borough and KIBSD.
To continue to use all standard available resources to ensure user satisfaction while investigating innovations to
increase productivity.
To optimize the Borough's management information systems through the use of computer resources where
applicable.
To increase productivity through team work, sharing information, and pooling resources.
Objectives for 1993 -1994
Increase user satisfaction with the IBM AS /400 host computer system.
Reduce overall microcomputer costs.
Increase end user's satisfaction of daily operations of personal computers (PC) with ongoing training that would
increase working knowledge of PCs.
Train AS /400 users to utilize office vision 400.
Interface MAC School Software Application with the Borough's host computer system.
Install and manage an on -line FAX system available to all end users.
Restructure the Data Processing Department. Change job descriptions and job titles to reflect the duties that are
actually performed.
Significant Budget Changes
Purchase high capacity laser printer $ 15,000
Previous Year's Accomplishments
Installed token ring local area networks at three locations including Kodiak Island Mental Health Center, with the
addition of twelve new end users, Community Support Program (CSP) with the addition of three new end users, and the
Kodiak Island Hospital with the addition of thirty -two new end users. All were interfaced with the Borough's host
computer system for a total of forty -seven (47) new end users added to the computer system without an increase in data
processing staff.
Implementation of Borough's payroll direct deposit programs and procedures.
The addition of a new 8mm cartridge tape drive at a cost of $6,000 saved the Borough $4,000 in overtime. The
cartridge tape drive will pay for itself in two years.
Data Processing saved the Borough $45,000 in labor costs during a one year period:
$41,000 Elimination of telephone console operator position
4,000 Unattended cartridge tape drive
$45,000 TOTAL YEARLY SAVINGS
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EXTENDITURES
Number of Employees
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1995
BUDGET
Personnel Services
$ 203,929
$ 242,350
S 283,770
$ 280,000
$ 299,080
Fringe Benefits
56,858
67,080
82,150
80,000
98,280
Contracted Services
5,038
10,000
8,000
0
0
Support Goods & Services
79,173
76.395
89,690
84,000
108,100
Capital Outlay
25,278
32,600
0
0
0
Allocated to Projects
(140,758)
(150,000)
0
0
0
Depreciation
0
0
50,000
50,000
50,000
TOTAL
$ 229,518
$ 278,425
$ 513,610
$ 494,000
$ 555,460
PERSONNEL
Number of Employees
Position
1991 -92
1992 -93
1993 -94
1994 -95
Data Processing Manager
1
1
1
1
Programmer /Analyst
1
1
1
1
Programmer
1
1
1
1
Operations Supervisor
0
0
1
1
Computer Operator II
1
1
0
0
PC Technician
1
1
2
2
TOTAL
5
5
6
6
PERFORMANCE INDICATORS
F.Y. 1992
ACTUAL
F.Y. 1993
ACTUAL
F.Y. 1994
ESTIMATED
F.Y. 1995
PROJECTED
Devices
Physical Devices
88
95
105
110
Virtual Devices
75
95
118
130
Total Devices
163
190
223
240
Users
76
84
97
100
Communications Lines
Local
16
16
16
16
Remote
6
7
7
10
TOTAL LINES
22
23
23
-
Token Ring Users
0
10
58
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APPENDIX
SCHEDULE II
CLASS TITLES AND PAY RANGES
CLASS TITLE PAY RANGE
A. Mayor's Department
Borough Mayor Contract
Resource Management Officer 20.5
Economic Development Director 19.5
Staff Assistant /Personnel Director 20.5
B. Administrative Support Services
Administrative Assistant 12.5
Secretary III 10.5
Secretary II 8.0
Secretary I 7.0
C. Assessing Department
Assessor
23.0
Appraiser
19.5
Assessment Clerk II
11.0
Assessment Clerk I
9.5
D. Clerk's Office
Borough Clerk 22.5
Deputy Borough Clerk 12.5
Records Coordinator 11.0
E. Community Development Department
Community Development Director 24.0
Associate Planner /LRP 20.5
Associate Planner /Enforcement 20.5
Assistant Planner 15.5
Building Official 12.0
Draftsman /Technician 14.0
F. Data Processing Manager
Data Processing Manager
23.0
Programmer /Analyst
20.5
Programmer
18.5
Operations Supervisor
17.5
Computer Operator II
13.0
Computer Operator I
10.5
193
G. Engineering & Facilities Department
24.5
Engineering & Facilities Director
24.5
Environmental Engineer
22.5
Civil Engineer I
17.0
Construction Inspector /Architect Engineer
20.5
Chainman /Rodman
9.0
Baler /Landfill Supervisor
19.0
Baler Operator II
16.0
Baler Operator I
14.5
H. Finance Department
Finance Officer
24.5
Accountant
20.5
Accounting Technician
15.0
Accounting Clerk
11.0
Clerk/Cashier
10.0
I. Mental Health Center
Director
26.5
Clinician III
23.0-27.0
Social Worker IV
21.5
Clinician II
20.0
Vocational Director
17.5
Case Manager
15.5
Residential Trainer
9.0
Skills Trainer
9.0
Employment Training Specialist
9.0
K. Administrative Support Service (MHC)
Administrative Assistant
13.5
Clerk /Cashier
9.5
Program Coordinator
11.5
Clerk /Typist
7.0
Job Coach
8 . 0
L. Bayside Fire Department
Fire Chief 22.5
194
1994 - 1995 RECONWEtiDED BOROUGH BUDGET
APPENDIX A
PERSONNEL SUMMARY
>5
1990
Approved
1991
Approved
1992
approved
1993
Approved
1994
Approved
1995
Approved
Boroueh Clerk
3
3
3
3
3
3
Mayor
4
3
2
2
2
2
.assessor
4
4
4
4
4
4
Engineering/ Facilities
3
3
4
4
4
4
Data Services
4
4
4
4
6
6
General Administration
4
4
1
1.5
1
1
Community Development
5
5
6
6
6
6
Finance
5
5
5
7
8
8
Mental Health
26
28
24
23
21.5
22.5
Day Care
0
0
1
1
1
1
>5
KODIAK ISLAND BOROUGH
SALARY SCHEDULE
(Yearly Salary)
Grade
Step A
Step B
Step C
Step D
Step E
Step F
Step G
Step H
Step I
Step J
Step K
7.0
22,919
23,492
24,079
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
7.5
23,492
24,079
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
8.0
24,079
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
8.5
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
9.0
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
9.5
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
10.0
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
10.5
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
11.0
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
11.5
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
12.0
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
12.5
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
13.0
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
13.5
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
14.0
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
14.5
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
15.0
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
15.5
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
16.0
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
16.5
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
17.0
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
17.5
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
18.0
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
18.5
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
19.0
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
19.5
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
20.0
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
20.5
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
21.0
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
21.5
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
22.0
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
22.5
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
23.0
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
23.5
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
66,271
24.0
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
66,271
67,928
24.5
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
66,271
67,928
69,626
25.0
55,751
57,145
58,574
60,038
61,539
63,077
64,654
66,271
67,928
69,626
71,366
25.5
57,145
58,574
60,038
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
26.0
58,574
60,038
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
198
Grade
Step A
Step B
Step C
Step D
Step E
Step F
Step G
Step H
Step I
Ste° 7
Step K
26.5
60,038
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
27.0
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
78,775
27.5
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
78,775
80,744
28.0
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
78,775
80,744
82,763
199
Introduced By
Drafted by:
Introduced:
Amended:
Amended:
Public Hearing
Adopted:
KODIAK ISLAND BOROUGH
ORDINANCE NO. 94 -10
Mayor Selby
Finance Officer
05/19/94
05/19/94
06/02/94
06i02/94
06/02/94
AN ORDINANCE LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL
PROPERTY WITHIN THE BOROUGH FOR THE EXPENSES AND LIABILITIES OF
THE BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF
JULY 1994 AND ENDING ON THE THIRTIETH DAY OF JUNE 1995
(1995 FISCAL YEAR BUDGET)
BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT:
Section 1. This ordinance is not of general application and shall not be codified.
Section 2. The following sums of money, or as much thereof as may be authorized
by law, as may be needed or deemed necessary to defray all expenses
and liabilities of the Borough, be and the same, is hereby appropriated for
municipal purposes and objects of the Kodiak Island Borough and other
taxing entities hereinafter specified for the fiscal year commencing on
the 1 st day of July 1994 and ending on the 30th day of June 1995.
Section 3. Adoption of this ordinance recognizes that funds are appropriated at
department and /or project level. Composition of these figures are as
delineated in the full detail budget document. The full document is
available to all elected and appointed officials for their use. Copies may
be reviewed by interested citizens at the Borough Building during normal
working hours and also at the A. Holmes Johnson, Chiniak and village
public libraries during their normal operating hours.
A. General Fund (100)
Revenues
Taxes
Real Property 45.0% $3,611,250
State Mandated Exemptions (1.6) (129,940)
Personal Property 8.3 664,875
Non ad valorem taxes 2.1 169,500
Payment in lieu of tax 5.3 429,200
Kodiak Island Borough, Alaska Ordinance No. 94 -
Page 1 of 3
i
Severance Tax
Penalties & Interest on Tax
Licenses and Permits
Intergovernmental
Investment Earnings
Operating Transfers & Other
Use of Fund Balance
Total General Fund Revenues
Expenditures FTE
Legislative
Personnel Services
Fringe Benefits
Lobbyist
Support Services
Mayor 2
Personnel Services
Fringe Benefits
Support Services
Clerk 3
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Legal Services
Cost of Litigation
Support Services
Finance 8
Personnel Services
Fringe Benefits
Support Services
Allocated to Projects
Capital Outlay
Assessing 4
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Kodiak Island Borough, Alaska
16,800
1,616
50,600
52,220
110,500
35,590
43,390
128,220
43,540
99,390
9,100
130,000
31,000
356,720
113,210
183,500
(151,720)
5,500
183,620
61,200
80,600
500
9.3
749,250
1.3
103,000
.7
56,500
21.5
1,729,200
4.0
320,000
.6
45,150
3_5
280,381
100.00% $8,028,366
1.5 121,236
2.4 189,480
3.5 280,250
2.0 161,000
6.3 507,210
4.1 325,920
Ordinance No. 94 -10
Page 2 of 8
i
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1
Facilities /Engineering 3
Personnel Services
Fringe Benefits
Professional Services
Support Services
Capital Outlay
Allocated to Projects
Community Development
Personnel Services
Fringe Benefits
Professional Services
Support Services
Allocated to Projects
Building Inspections
Contracted Services
Support Goods and Services
Economic Development
Professional Services
Contributions
Support Services
Operating Transfers
General Administration 1
Personal Services
Fringe Benefits
Audit Expense
Support Services
Emergency Preparedness
Support Services
Capital Outlay
Education Support
Audit Expense
Support Goods & Services
Operating Transfers
Health & Sanitation
Contracted Services
Contributions
Operating Transfers
0
177,310
57,810
15,000
55,590
3,000
(270,000)
285,580
105,670
2,000
71,560
(35,500)
78,000
6,500
•
37,790
11,050
134,000
113,910
5,300
5,000
26,000
66,000
3,769,340
225,450
183,200
1,034, 210
5 38,710
5,3 429,310
1.1 84,500
1.5 1 17, 000
3.7 296,750
1 10,300
48.1 3,861,340
18.0 1,442,860
Kodiak Island Borough, Alaska
Ordinance No. 94 -10
Page 3 of 8
w i
Culture and Recreation
Contributions
153,500
Transfers
& Contribution
Other Operating
Transfers 9,000
Total
General Fund Expenditures
B. Special
Revenue Funds
1.
Mental Health Center (200)
Revenues
Expenditures
2.
Day Care Activity (205)
Revenues
Expenditures
3.
Land Sales Fund (210)
Revenues
Expenditures
4.
Buildings and Grounds Fund (220)
Revenues
Expenditures
5.
Coastal Management (230)
Revenues
Expenditures
6.
Community & Regional Affairs (232)
Revenues
Expenditures
7.
Womens Bay Road Service District (240)
Revenues
Expenditures
1.9
low
153,500
$8,028,366
$1,795,565
$1 ,795,565
$ 313,019
$ 313,019
$ 506,792
$ 506,792
$ 517,117
$ 517,117
$ 18,000
$ 18,000
$ 700
$ 700
$ 96,524
$ 96,524
c
Kodiak Island Borough, Alaska
-
r
Ordinance No. 94 -10
Page 4of8
8. Road Service Dist #1 (242)
Kodiak Island Borough, Alaska Ordinance No. 94 -10
Page 5 of 8
Revenues
$
139,970
Expenditures
$
139,970
9.
Service Dist #2 (243)
Revenues
$ 500
Expenditures
$ 500
10.
Monashka Bay Road Dist (244)
Revenues
$
21,330
Expenditures
$ 21,330
11.
Bayview Road Service Dist (246)
Revenues
$
5,177
Expenditures
$
5,177
12.
Fire Protection Area #1 (250)
Revenues
$
447,320
Expenditures
$
447,320
13.
Womens Bay Fire Dist (252)
Revenues
$
47,000
Expenditures
$
47,000
14.
Woodland Acres St Light Dist (260)
Revenues
$
10,950
Expenditures
$
10,950
Kodiak Island Borough, Alaska Ordinance No. 94 -10
Page 5 of 8
C. Debt Service Funds
1 .
School Construction Bonds (300)
Revenues
Expenditures
2.
Debt Service - Other (310)
Revenues
Expenditures
D. Capital
Project Funds
1.
Borough Projects, Various (410)
Revenues
Expenditures
2.
School Bonds Various (420)
Revenues
Expenditures
3.
Hospital Bonds (425)
Revenues
Expenditures
4.
State Capital Grants (430)
Revenues
Expenditures
5.
Building Major Maintenance (440)
Revenues
Expenditures
$4,302,678
$4,302,678
$ 9,000
$ 9,000
$7,257,489
$7,257,489
$10,305,000
$10,305,000
$ 9,500,000
$ 9,500,000
$6,285,176
$6,285,176
$ 100,000
$ 100,000
Kodiak Island Borough, Alaska
Ordinance No. 94 -10
Page 6 of 8
- 1
- 1
■ E.
Enterprise Funds
'
1. Water Fund (510)
Revenues
$ 427,000
'
Expenditures
$ 427,000
2. Sewer Fund (520)
'
Revenues
$ 688,000
Expenditures
$ 688,000
3. Sanitary Landfill (530)
Revenues
$ 1,832,308
'
Expenditures
p
$1 2
,83 ,308
4. Hospital (540)
Reve es
$ 9,166, 597
Expenditures
$ 9,166,597
5. Utility Improvements (550)
'
Revenues
$490,249
'
Expenditures
$490,249
F.
Internal Service Funds
'
1 . Data Processing
Revenues
$ 555,460
Expenditures
$ 555,460
TOTAL ALL FUNDS
$ 62,867,287
' Section 4.
Tax Levy. A tax for the amount specified
levied for the calendar year 1995, to be used
in the form of a mill levy is hereby
for the purposes as specified in
the Budget for the Fiscal Year (1995)
of the Kodiak Island Borough
commencing on the 1 st day of July 1994 and
ending on the 30-1 day of June
1995 to defray expenses and liabilities of
said entity as enumerated in the
applicable budgets.
r
Kodiak Island Borough, Alaska
Ordinance No. 94 -10
Page 7of8
rhtw
The millage by taxing entity are as follows:
A. City of Kodiak
B. Kodiak Island Borough
1 . School District 6.283
2. All Other 6.626
Borough and State Credit
Net Kodiak Island Borough
C. Womens Bay Road Sery Dist
D. Womens Bay Fire Dist
E. Bayview Road Service Area
F. Fire Protection Area #1
G. Monashka Bay Road Sery Dist
H. Road Service District #1
I. Woodland Acres St Light Dist
2.00 mills
12.909 mills
(6.159) mills
6.75 mills
2.00 mills
1.25 mills
1.00 mill
1.50 mills
1 .50 mills
.75 mill
.75 mill
Section 5. Kodiak Island Borough staff is hereby authorized and directed to effect
the necessary line item changes within the limits established above by
fund, project and department to properly monitor, account, and report on
the expenditure of these funds.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SECOND DAY OF JUNE, 1994
KODIAK ISLAND BOROUGH
n
Je me M. Selby
Bo ugh Mayor
Ja k L McFarland
4
Pre � g Officer
ATTEST:
Donna F. Smith, CIVIC
Borough Clerk
Kodiak Island Borough, Alaska
Ordinance No. 94 -10
Page 8of8
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ws
GLOSSARY
J
1
BUDGET 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 by the legislative body of a government which permits officials to incur
obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually limited in amounts
and time it 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.
BASIS OF ACCOUNTING - A term used to refer 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.
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 boroughs
' 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 FUNDS - 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).
CAPITAL OUTLAY - Expenditures, which result in the acquisition of items such as tools, desks, machinery, and vehicles
costing more than $500 each and having a useful -life of more than one year and are not consumed through use, are defined as
capital items.
CAPITAL PROJECTS - Projects which purchase or construct fixed assets. Typically, a capital project encompasses a purchase
of land and /or the construction of a building or facility.
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. It includes (a)
the five combined financial statements in the combined statement - overview and their related notes, and (b) combining statements
by fund type and individual fund and account group financial statements prepared in conformity with GAAP and organized into
209
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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. .w
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.
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 as 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 incurrences 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 individuals, 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 segregated to carry on specific activities
or attain certain objectives in accordance with special regulations, restrictions, or limitations.
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 4W
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.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - Uniform minimum standards and guidelines for financial
accounting and reporting. They govem 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 only broad
guidelines of general applications, but also detailed practices and procedures. GAAP provide a standard by which to measure
financial presentations.
GOVERNMENTAL 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 fund. Under current
GAAP, there are four governmental fund types: general, special revenue, debt service, and capital projects.
210
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1
1
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements, residual
equity transfers,and operating transfers.
INTER GOVERNNIENTAI, REVENUES - Revenues from other governments in the form of grants, entitlements or shared
revenues or payments in lieu of taxes.
LNVESTMENT - 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.
1fEASURENIENT 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).
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NULL - A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value.
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 tax.
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 collectible 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. The use of annual operating budgets is usually required by law. 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 higher 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 it 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 sen ices.
OVERSIGHT RESPONSIBIIITY - 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
211
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 which 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 the essential reason for the program's existence.
PROGRAM OBJECTIVE - Objectives are statements of the intended beneficial anti /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 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 matter
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 the 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 earning of an enterprise or internal service fund
REVENUE - Increases in the net current assets of a governmental fund 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 REVENUE FUND - A fund used to account for the proceeds of specific revenue sources (other than expendable tru>t
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 $.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 per,.
and real properties.
212
TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll
and the assessment roll are combined, but even in these cases the two can be distinguished.
213