2013-05-09 Work Session Kodiak Island Borough
Assembly Work Session
Thursday, May 9, 2013, 7:30 p.m., Borough Conference Room
Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda
packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed
when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal
Assembly action are placed on regular Assembly meeting agenda. Citizen's comments at work sessions are NOT considered part of
the official record. Citizen's comments intended for the"official record"should be made at a regular Assembly meeting.
CITIZENS' COMMENTS (Limited to Three Minutes per Speaker)
ITEMS FOR DISCUSSION
1. Ocean Science Discovery Program Update from Dr. Switgard Duesterloh
2. Employee Classification and Compensation Study Presentation - Fox Lawson and
Associates.
3. School District Funding Resolution
4. FY2014 Budget Review of Capital Projects and Enterprise Funds
5. KIB FY2013 Budget Adjustment
PACKET REVIEW
PUBLIC HEARING
Resolution No. FY2014-01 Establishing the Minimum Amount of Funds to Be Made Available
From Local Sources for the Kodiak Island Borough School District for the Fiscal Year Beginning
July 1, 2013 and Ending June 30, 2014.
UNFINISHED BUSINESS
NEW BUSINESS
CONTRACTS
Contract No. FY2013-28 Letter of Engagement for Legal Services Associated With the Sale of
Revenue Bonds for the Long Term Care Facility.
RESOLUTIONS
*Resolution No. FY2013-31 Approving the Village of Karluk and its Native Village Council to
Participate in the FY2014 Community Revenue Sharing Program.
*Resolution No. FY2011-08B Amending the Composition of the Project Advisory Committee
(PAC).
ORDINANCES FOR INTRODUCTION
Ordinance No. FY2014-01 Levying Taxes on All Taxable Real and Personal Property Within
the Kodiak Island Borough for the Expenses and Liabilities of the Kodiak Island Borough for the
Fiscal Year Commending on the First Day of July 2013 and Ending on the Thirtieth Day of June
2014 (Fiscal Year 2014 Budget).
Ordinance No. FY2013-01C Amending ordinance No. FY2013-01 Fiscal Year 2013 Budget by
Amending Budgets to Account for Various Revenues that are Over Budget, Provide for
Additional Expenditures. and Move Funds Between Projects.
OTHER ITEMS
*Declaring a Seat on the Parks and Recreation Committee Vacant (Andy Schroeder).
*Declaring Seats on the Architectural/Engineering Review Board. Kodiak Regional Workforce
Advisory Council, and Planning and Zoning Commission Vacant (Sonny Vinberg).
*Accepting the Resignations of Project Advisory Committee Members (Sonny Vinberg and
Janet Buckingham).
Acceptance of the Fox Lawson and Associate's Employee Classification and Compensation
Study.
MANAGER'S COMMENTS
CLERK'S COMMENTS
MAYOR'S COMMENTS
ASSEMBLY MEMBERS COMMENTS
( Fox Q F®x Laws®n .
Associates
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Table of Contents
_ . . .. .. . . .
• Study Background 3
• Borough Compensation Philosophy 5
• Summary of Job Analysis 6
• Decision BandTM Method 7
• Classification Structure 13
• Survey Methodology 14
— Benchmark Jobs 15
— Survey Participants 16
— Published Data Sources 17
— Geographic Differentials 18
— Process 19
• Summary of Salary Data Comparisons 20
— Recommendations 32
— Proposed Pay Structure 33
— Implementation Cost 34
• Summary of Pay Practices & Benefits Data 35
— Summary of Pay Practices 36
— Summary of Benefits Data 41
• Conclusions 51
• Recommendations 52
• Administrative Recommendations 53
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2
Nova Javier
From: Switgard Duesterloh <switgard @gci.net>
Sent: Thursday, April 25, 2013 4:48 PM
To: Nova Javier
Subject: OSDL report to Borough Assembly May 9 at 7:30
Thank you for your call. I understand that May 16 is a very busy agenda and it would be preferable if I came on May 9th. I will be
there May 9th at 7:30pm ready to report. I will have a few slides to share some numbers and great pictures.
Switgard
Hello Nova,
A year ago, I gave a presentation to the Borough Assembly about the Ocean Science Discovery Program. Subsequently,the
Assembly decided to appropriate money to the Kodiak College to administer the program and create a position.This enabled me
to not only keep the program alive, but also expand it further.
I would like to come to the May 16 general meeting and if possible, spend about ten minutes to thank the assembly and report
on this year's Ocean Science Discovery Program.
Leaving tomorrow, I will be out of town until May 4, so coming to the next meeting is unfortunately not an option.
Please let me know if there would be room on the agenda for an OSDL report on May 15.
Thank you,
Switgard Duesterloh
<><<><><><><
Dr. Switgard Duesterloh
Asst. Prof. Marine Biology
Kodiak College
Ocean Science Discovery Lab
(907) 654 9037
Study Background
• Fox Lawson & Associates was engaged to perform a review of
compensation and benefits for the Kodiak Island Borough and make
recommendations regarding:
— Job structure and individual position allocations;
— Job evaluation methodology;
— Current state of compensation and benefits;
— Market competitiveness of specific employee benchmarks;
— Benefits and costs associated with recommendations;
— Implementation and transition options; and,
— Pay practices, policies and overall compensation program.
• The major consideration of the Borough is to establish market comparisons
to the current range midpoints for existing positions at the Borough to ensure
competitiveness in pay.
• The following items were provided by the Borough to facilitate the study:
— Organization materials;
— Current job descriptions; and
— Current compensation and pay structure information for employees.
Gam.Fox lawsoon' Associates
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3
Study Background
• Compensation and classification objectives were identified and include:
— Compensation levels reflective of public sector labor markets covering Borough jobs with pay
grade midpoints reflective of the 50th percentile of the relevant labor markets:
• All positions compared to similar-sized cities and boroughs throughout Alaska and select
cities in the Pacific Northwest, including: Boise, ID; Edmonds, WA; Bellingham, WA; and,
Newport, OR;
• Compensation will be viewed from a total compensation perspective, including base pay,
employee benefits and applicable variable compensation.
— Develop a pay structure where the midpoint is reflective of the defined labor market rates of
pay.
— Classifications will be placed in the salary structure based on their respective DBM rating and
market data results.
Ga Fox Lawson Associates
4
Borough Compensation Philosophy
• Broad job classifications will be utilized to facilitate
simplification and flexibility.
• Internal equity job evaluation approach (DBTMM)
consistent with broad class concept.
• A total compensation approach , including benefits, will be
taken into consideration .
• Market parity will be assessed at the market 50th
percentile.
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Summary of Job Analysis
• Existing job descriptions were collected and reviewed.
• Employees completed Position Description Questionnaires (PDQs)
to describe the work they are currently performing.
• Occupational panels were facilitated by FLA to obtain employee
input.
• A classification structure was developed that consolidated and
summarized jobs based on the type and level of work currently
performed.
• Job descriptions were developed utilizing information obtained from
employee PDQs and the occupational panels.
• Jobs within the proposed structure were evaluated utilizing the
Decision BandTM Method (DBM).
Fox Lawson,x soiia5erkro iM.
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Decision BandTM Method
• The value of a job should reflect the importance
of the job to the organization .
• The importance of a job is directly related to the
decision-making requirements of the job .
• Decision-making is common to all jobs .
▪ Decision-making is measurable .
4 .Fox Lawson s Associates
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Decision BandTM Method
• DBM ratings address internal equity and supports
development of pay structures.
• Decision bands within DBM include:
— Band F — Top Level Policy Decisions
— Band E — Programming Decisions
— Band D — Interpretive Decisions
— Band C — Process Decisions
— Band B — Operational Decisions
— Band A — Defined Decisions
• Bands are further subdivided into "grades" based on
leadership responsibilities and "subgrades" based on
areas such as difficulty and complexity.
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DBM Step 1 Bands
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Band A l Band B Band C Band D Band E Band F
defined I operational process interpretive ' programming policy
c \ 1 r ,i r 1 / \ /
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Determine ' Interprets I Plans
Determines i
manner and � programs strategies,
speed Qa how and appropriate ,, Organization
nti re processt I L i programs scope,
perform operational and 1
'``defined perform accomplish i plans and allocates direction,
* 4 stepsw operations o , and goals
,steps ; < I deploys� ; resources( !
processes 'programs *,fl
resources, '. U goals` °;,k. nI,,,,
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DBM Step 2 - Grade
Authority
Structural Sapiential
Authority Authority
Responsibility Accountability Advisability Informability
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DBM Step 3 - Subgrade
,
,v, Job ,r
Primary Criteria et' Diffi'cult y' 5
I
1:tvti ' Duty - but k *f I
Is affected by: : omplezity Occurrence
Is determined ....4144,4c).76...!,-..;.Numbr f,� Diversity of Duty 'Percent of
by.
;Duties =',, Duties, .;,.; Frequency ,` "' Time`,'
.. _
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BAND GRADE SUBGRADE
11 — Coordinating/Supervisory
2(5)
1(4)
F - Policy 3
10 - Non-coordinating 2
1
9 — Coordinating/Supervisory 2(5)
1(4) Top
E - Programming 3 Leader' ship
8 - Non-coordinating 2
1
7—Coordinating/Supervisory 2(5)
1(4)
D - Interpretive 3
6 - Non-coordinating 2
1 Mid - Mgmt
2(5)
5— Coordinating/Supervisory 1(4)
C - Process 3
4 - Non-coordinating 2 I■■ul
1
2(5)
3 — Coordinating/Supervisory 1(4)
Staff Roles
B - Operational 3
2 - Non-coordinating 2
1
3
1 —Non-coordinating 2
A - Defined 1
3
0 - Non-coordinating 2
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Classifications -- anClassifications DBM Rating
[Administrative SuppoR ([Administrative Support Assistant I B21
[Administrative Support Specialist It—B23 1
Apprai sal.is_a_I Appraiser Technician B21
-.- - -
Appraiser C41
[Code Enforcement ([Code Enforcement Officer I[ B241
Fiscal Fiscal Assistant Al 2
_ - Fiscal Technician _ B23
Fiscal Analyst - - C42
[Information Technology lift Technician II A13_822 I
[IT Analyst II C42 I
J[IT Administrator II C52 I
Landfill Operations_ Baler Operator B22
Senior Baler Operator B23
Baler Supervisor B32
[Maintenance ILaintenance Specialist II 822-824 I
[Maintenance Coordinator I[—C42- 1
Management ement SuppoR - _ Management Analyst _ C41-C42•
Management Specialist C43
[Management ([Manager II-061— 1
[Director IrE81-E83-1
Planning Planner C42
[Projects I[Pt5jectsAssistant II—B23---1
[ProjectsInspector II B24 I
[Projects Manager Ir---C42- 1
Fox Lawson&Associates
r"a Dlvlaon of Gallagher B.ncftr Services,Inc.
Survey Methodology
• A custom survey was developed in collaboration with the Borough and
comparator organizations were identified.
• FLA distributed the custom survey to the comparator organizations.
• FLA followed-up with each organization to encourage participation.
• FLA reviewed and entered the data collected from participants.
• FLA followed-up directly with the participants to clarify and validate
missing or questionable information reported.
• FLA asked organizations to make a match for only those jobs that
reflected at least 70% of the duties as outlined in the benchmark
summaries.
— If there were any questions in job matching, we reference job descriptions,
organizational charts and other information to verify that the match is valid.
• All data are effective December 2012 and reflect an annual basis.
• FLA follows the U.S. Department of Justice and Federal Trade
Commission guidelines that state 5 job matches should exist per job in
order to conduct statistical analyses or for drawing conclusions.
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�'a oWfaon of Gallagher Benefit Services,Inc_
14
Survey Methodology — Benchmark Jobs
Benchmark
„ - Benchmark Title •.
F---8— IrAccounting Technician
48 Appraiser Tech
r-2—nrAssessment Clerk I
5 Assessor
r--291fAssociate Planner LRP/ENF
10 Baler Operator I
r-66 IrBaleiOperator ll* �
68 Solid Waste Baler/Landfill Supervisor"
40 rBorough Clerk �
63 Code Enforcement Officer
r--7- IrCommunit DevelopmentDirector
53 Construction Inspector/Engineer
52 [-Deputy
41 _ Environmental Specialist
[-Finance Director
6 Fire Chief
r--55- 1rGeneral Acct/Revenue Acct
56 GIS Analyst _
I---67—FIT-Supervisor
69 Maintenance Coordinator
1 --73—jrMaintenance Engineer
12 - Maintenance Mechanic
—23— IEPC Technician II
33 ProgrammerAnalyst
-64-1fProject Manager/Inspector
36 Property Appraiser
r-60—�EResource Management-Officer
47 Secretary III
*Insufficient data collected for osition
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a I hvldon of Gallagher Benefit Savors,Inc.
15
Survey Methodology: Survey Participants
• FLA developed a survey questionnaire to collect salary and benefits data.
Questions in the survey were posed in a fashion that were standard and
easy for participants to answer, as well as being easy to quantify and
analyze.
• The survey results represent data from the following 17 organizations:
Participating Organizations Information Data Mined Utilizing AML; ,
rya , f a 'w .m ±
;.c qua] � ry
? t a .�"
[—City of Edmonds, WA (Matanuska-Susitna Borough,AK
City of Fairbanks, AK City of Nome, AK
[—City of Homer, AK [—North Slope Borough,AK
City of Juneau,AK _ City of Sitka, AK
I—City of Kenai,AK (City of Valdez, AK
City of Ketchikan,AK_
City of Kodiak,AK
City of Unalaska, AK
[—Fairbanks North Star Borough, AK
Kenai Peninsula Borough,AK
Ketchikan Gateway Borough,AK
Kodiak Island Borough School District, AK
Fox Lawson&Associates
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Survey Methodology: Published Data Sources
• The following published survey data was incorporated into the
analysis:
v 6s1,d. xy tr ttit " 'ter 'yd r'-" r y ; y r °
*Publ�shdSuruey Souw 17. y`& mp .
Alaska Municipal League Survey
Department of Labor, State of Alaska
IEconomic Research Institute
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Survey Methodology: Geographic Differentials
• Applying geographic differentials is a sound compensation practice in an
effort to arrive at a more precise figure for use in analyzing and setting pay.
• Just as data are trended forward to be effective for a current point in time,
data should be adjusted to reflect cost of labor differences between
geographic areas.
• Geographic adjustment factors are shown below:
VrtC mparlson,Locations F, t ,P' `' Differe teal Factor Adjustment
iCF,x. slid+,r�*�rn.37t. , ,tV .''. .3..xa .s �':° xd<�6."dk ;'�y �' ", Rar" 'c':'xi, +�a
Anchorage,AK 98.96667 1.0104
Barrow, AK 11 -99.45J1 -1A055—,
Dutch Harbor, AK 99.7 1.003
(—Edmonds, WA f F-1b1 25—lr-0.98771
Fairbanks, AK 98.88333 1.0113
(Homer, AK 1f-98 26667-1F-1.0176 1
Juneau, AK 95.23333 1.0501
Kenai, AK 198.51667—fir-1.0151-1
Ketchikah, AK 94.61667 1.056.9
pKodiak, AK In-100 —1
Matanuska-Susitna Borough, AK 103.1667 0.9693
Nome, AK 1--99 56667—fir-1.0044-- I
Seward, AK 98.21667 1.0182
fSitka, AK F---94T78333-11-1:615-1
Soldotna, AK 98.21667 1.0182
(—State of Alaska r---98 8833MF -1 0113—n
(Valdez, AK IF-98.7666710-1:0125-1
Base City: Kodiak, AK
GPFox Lawson&Associates
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Survey Methodology: Process
• FLA performed several reviews of the data to identify any extreme data and
to ensure validity and reliability of the data.
• Through a statistical analysis, any salary figures that were considered
extreme in relation to all other salary figures were excluded.
• Various statistics were calculated (25th, 50th 75th, low, and high) in analyzing
the data.
• Once the survey analysis and report was completed, it was submitted
internally through our firm's quality control process for review before it was
submitted to the Borough.
GDFox Lawson&Associates
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Summary of Salary Data Comparisons : Overview
— On an overall basis of all benchmark jobs combined, the amount that the
Borough is above or below the market is shown in the table below:
• The 50th percentile of market data was used as the comparison point with the
midpoint of the current pay ranges for benchmark classes, as this is where
the Borough identified its targeted pay
@S Range Comparisons
Da=Actual @Eliza ( i Actual i
( D Actual @rdlaDv ca MD Range Midpoint
Range Range Range
Mama Midpoint
1.93% 0.00% -3.33% 0.86% -6.79%
— Some benchmark jobs are further above and some further below the
market median.
"G Fox Lawson Associates
�' anm�tion or Cana ana.erncx krv.«,,inc.
20
Summary of Salary Data Comparisons
— Graphical representations of benchmark position current salaries
compared to market are shown on the following page and reflect how the
Borough's salaries compare to the market utilizing a statistical procedure
called regression analysis.
— Regression analysis was utilized to blend market data with internal
equity.
• Regression trend line was used as an anchor for salary ranges and represents the "best
fit" taking into account market parity and internal equity.
Fox Lawson&Associates
a )of ion of Callayhcr Bcnoii Scrvkcs,Inc.
21
Summary of Salary Data Comparisons •
Kodiak Island Borough, AK
Current Midpoint vs Market Salaries
$140,000
$120,000
•
•
$100,000
• •
• $80,000
• c a
M i
• $60,000
• 0
•
•
$40,000
$20,000
$� A B C 0 E
DBM Rating
o KIB Range Mid • Adjusted Actual Salary —Linear(KIB Range Mid) —Linear(Adjusted Actual Salary)
GOFox Lawson&Associates
n,vla,n of Gallagher Benda srvrim Inc
22
•
Summary of Salary Data Comparisons
Kodiak Island Borough, AK
Borough Actual Salaries vs Market Salaries
$140,000
$120,000
•
•
$100,000
• 4
•
$80,000
•
$60,000
•
$40,000
•
$20,000
$0
A B C D E
DBM Rating
o KIB:Avg Salary • Market:Adjusted Actual Salary —Linear(KIB: Avg Salary) —Linear(Market: Adjusted Actual Salary)
Gt.Fox Lawson&Associates
a o,v,con of Canaxhvr&sit Strystcs,Inc.
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•
Summary of Salary Data Comparisons
Kodiak Island Borough, AK
Actual Range Minimum vs Market Range Minimum
$90,000
$80,000
•
•
$70,000 4
cu a
•
7, $60,000 0 - O
® 0 O
$50,000
•
•
$40,000 •
• ■
$30,000
A B C D E
DBM Rating
o KIB Range Min • Mkt:Adjusted Annual Min —Linear(KIB Range Min) —Linear(Mkt: Adjusted Annual Min)
Gam.Fox Lawson Caii ahAssociates v ccs,Inc
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Summary of Salary Data Comparisons
Kodiak Island Borough, AK
Actual Range Midpoint vs Market Range Midpoint
$120,000
•
$100,000
•
•
°
$80,000
•
■ e
0 0 3 0
$60,000
° --.. 1111111111111 1
e ■ ■
$40,000
$20,000
$0 A B C D E
DBM Rating
o KIB Range Mid ■ Mkt:Adjusted Annual Mid —Linear(KIB Range Mid) —Linear(Mkt: Adjusted Annual Mid)
GFox Lawson Associates i S rv,,,,tM.
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Summary of Salary Data Comparisons
Kodiak Island Borough, AK
Actual Range Maximum vs Market Range Maximum
$160,000
$140,000 ■
• $120,000
•
•
$100,000
m
• • O
To $80,000 a °�
p
$60,000
e ■ .
$40,000
$20,000
$0
A B C D E
DBM Rating
o KIB Range Max • Market:Adjusted Annual Max —Linear(KIB Range Max) —Linear(Market: Adjusted Annual Max)
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a f ivirion of Gallagher Benefit Se,viccv,Inc.
26
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Summary of Salary Data-Comparisons ' •z
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Position Market Actual Difference Borough(o, - Actual Difference
Ban•e Mid•Dint
Accounting Technician I $50,775 II $44,490 I 12.38% I $54,004 II $44,490 I 17.62%
Appraiser Tech I $47,236 II $56,149 I -18.87% I $51,402 JI $56,149 I -9.24%
Assessment Clerk I I $44,324 II $46,965 I -5.96% I $42,188 I $46,965 J -11.32%
Assessor I $97,760 II $98,432 I -0.69% I $84,228 II $98,432 J -16.86%
Associate Planner LRP/ENF I $83,200 II $58,077 I 30.20% I $70,858 II $58,077 f 18.04%
Baler Operator I I $56,155 I $58,128 I -3.51% I $56,738 II $58,128 I -2.14%
BalerOperatorll I $70,858 N/A N/A I $61,101 I N/A N/A
Solid Waste Baler/Landfill Supervisor I $76,306 N/A N/A $67,444 N/A N/A
Borough Clerk I $100,121 II $85,892 I 14.21% I $80,169 I $85,892 I -7.14% j
Code Enforcement Officer I $59,.611 it $67,675 -13.53% I $64,194 I $67,675 -5.42%
Community Development Director I $97,760 11 $107,726 -10.19% I $84,119 I $107,726 I -28.06%
Construction Inspector/Engineer I $69,130 II $59,490 I 13.94% I $69,130 I $59,490 1 13.94%
Deputy Clerk I $67,444 II $59,872 11.23% I $61,101 II $59,872 I 2.01%
Environmental Specialist I $80,169 II $52,467 I 34.55% I $80,169 II $52,467 1 34.55%
Finance Director I $99,840 I $114,488 -14.67% I $86,334 it $114,488 II -32.61% I
Fire Chief I $90,704 II $94,206 I -3.86% I $78,214 II $94,206 I -20.45%
General Acct/Revenue Acct [ $70,250 II $67,582 3.80% I $70,858 II $67,582 I 4.62%
GIS Analyst I $56,738 II $71,768 -26.49% I $66,560 II $71,768 I -7.82%
IT Supervisor I $83,200 II $92,701 -11.42% $70,858 I $92,701 I -30.83%
Maintenance Coordinator I $82,174 II $73,823 I 10.16% I $70,858 II $73,823 4.19%
Maintenance Engineer I $76,306 II $77,069 -1.00% I $65,799 II $77,069 I -17.13%
Maintenance Mechanic I $58,157 II $47,937 I 17.57% I $59,611 II $47,937 I 19.58%
PC Network Technician II II $54,004 I $52,528 I 2.73% I $59,611 II $52,528 I 11.88%
Programmer Analyst fI $76,960 II $72,978 I 5.17% $65,799 I $72,978 I -10.91%
Project Manager/Inspector I $86,334 I $83,525 IL 3.25% $74,445 I $83,525 I -12.20%
Property Appraiser II $64,194 II $70,642 -10.04% I $65,799 II $70,642 I -7.36%
Resource Management Officer I $87,360 II $75,353 13.74% I $74,445 I $75,353 -1.22%
Secretary III II $40,914 II $47,659 -16.49% I $44,324 11 $47,659 I -7.52%
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Summary of Salary Data Comparisons
• KEY MEASURES: Overall, current midpoints of all positions are competitive with the 50th
percentile of actual salaries within the defined labor market (6.79% below the market 50th) for all
classifications combined.
• The following guidelines are used when determining the competitive nature of current
compensation:
— +/-5% = Highly Competitive
— +/-10% = Competitive
— +/-10-15% = Possible misalignment with market
— >15% = Significant misalignment with market
• Current actual rates of pay compared to market actual rates of pay are highly competitive,
leading the market by 0.86%.
• Overall, current salary ranges are highly competitive with the median of the defined labor
market (at the market 50th) compared to the current midpoint for all classifications combined.
• Current range minimums, in aggregate, lead the market by 1 .93%.
• Current range maximums, in aggregate, lag the market by 3.33%.
• Individual comparisons vary.
• Longevity, performance and hiring conditions may explain some differences in actual salary.
G^^�.Fox Lawson a Associates
u Aon of CaI(aghtr&,wi sna,,SM.
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Summary of Salary Data Comparisons
• Based on this definition of competitiveness, on an overall
basis of all jobs combined , the Borough is highly
competitive with the market.
• 10 individual jobs' actual salaries fall outside of the
competitive category, as detailed on the following pages.
GPFox Lawson&Associates
on�aon„r Gt�nxhcr tk,crt snY.,,iac.
29
Summary of Salary Data Comparisons
• Positions lagging the market (indicating a possible or
significant misalignment with the market):
BoYrough Cur�erit f
Position Ma
Title t a a •.P a rket Actual ,Difference
y,3 .. s . .: r ,� G.Title s.,.a, sR,ang, �Mldpo1lnt, s e . :.*�,�:r ,cx�ar a, - �'r<:4 dam zxi
Finance Director $86,334 $114,488 42.61%
IT Supervisor $70,858 $92,701 -30.83%
Community Development Director $84,119 $107,726 -28.06%
Fire Chief $78,214 $94,206 -20.45%
Maintenance Engineer $65,799 $77,069 -17.13%
Assessor $84,228 $98,432 -16.86%
Gill Fox Lawson&Associates
30
Comparisons
Summary of Salary Data
•Positions leading the market (indicating a possible or
significant misalignment with the market):
r e r
i r Ra r g eMdl p 19 r D€'if f e r e
{k BorSou° grh Cu&orennt t s r a M s = 17.62%Position Tite • $44490$54,004 18.04%19.58%
$47 Technician/ENF Associate Planner LRP $59,611 Mechanic
..«
' -Fox Lawson s Associates
a Divi ion of Cal6yhcr Ikncff Srvmo,Inc.
31
Salary Data Recommendations
• In aggregate, current salary minimums, midpoints and maximums
are highly competitive with the market.
• The proposed pay structure, which takes into consideration internal
alignment and external market data, expands the overall width of the
pay ranges to 50% to align with the market and provide greater
flexibility in pay administration.
• The Borough should review the individual jobs, specifically those
where a greater than 15% difference from the market exists, to
determine if any further changes in grade and/or salary level are
warranted for a particular job given that we may not be aware of all
the internal factors affecting placement.
Fox Lawson&Associates
I]niaon of Callayhcr BmcfB Srvkts,Inc.
32
Salary Data Recommendations: Proposed Pay Structure
DBM Rating GM DM Ela3 Spread
All I $32,190.34 I $40,237.92 $48,285.51 50%
Al2 $37,018.89 $46,273.61 $55,528.33 50%
A13 $40,720.78 $50,900.97 j $61,081.17 50%
B21 $42,756.82 $53,446.02 $64,135.23 I 50%
B22 $44,894.66 $56,118.32 $67,341.99 50%
B23 $47,139.39 $58,924.24 $70,709.09 50%
B24/B31 $49,496.36 $61,870.45 $74,244.54 7 50%
B25/B32 $51,971.18 $64,963.97 $77,956.77 50%
I C41 $54,569.74 $68,212.17 $81,854.61 50%
C42 $57,298.22 $71,622.78 $85,947.34 I 50%
C43 ' $60,163.14 $75,203.92 $90,244.70 I_ 50%
C44/C51 $63,171.29 $78,964.12 $94,756.94 50%
C45/C52 $63,171.29 $78,964.12 $94,756.94 50%
D61 $69,646.35 $87,057.94 $104,469.53 50%
D62 $73,128.67 $91,410.83 $109,693.00 50%
D63 I $76,785.10 $95,981.38 $115,177.65 50%
E81 $80,624.36 I $100,780.45 $120,936.53 50%
E82 $84,655.57 $105,819.47 $126,983.36 50%
E83 $88,888.35 $111,110.44 $133,332.53 50%
G).Fox Lawson&Associates
Uni ion of Callayhcr Iknc(h Srvim,Inc.
33
Salary Data Recommendations : Costs
• The cost associated with bringing employee rates of pay to the
minimum of the proposed pay structure is approximately $4,400,
which represents 0. 14% of payroll.
• The cost associated with employee's maintaining their relative
position within the proposed range is approximately $176,000, which
represents 5.76% of payroll.
GD.Fox Lawrcamx Ben Scmac Inc
34
Summary of Pay & Benefit Data Comparisons
• A customized data collection form was created to collect
benefits information in conjunction with the salary survey.
• FLA distributed the survey to comparator organizations
identified by the Borough .
• FLA reviewed and entered the data collected from
participants.
• FLA followed-up directly with the participants to clarify
and validate questionable information reported .
G).Pox Lawson&Associates
a Uivmon o(CaIIashcr&ndu Serenas,Inc.
35
Summary of Pay Practices : Pay Increases
• The Borough leads the comparator market with respect to pay increases
provided to non-exempt and union employees.
• The Borough is on par with the comparator market with respect to pay increases
provided to Exempt and Executive staff.
(includes(6124COLA, and General)'.
fi �sy`
I S Z 9 S " 4 7Responding Orgs 1?
f 4 .
Non Exempt Y.'�' 2.7% 5.5% 80%
Exempt y 3.0% 3.0% 80%
Executive� � 2.9% 3.0% 80%
k 1 r h.7 `N,• . 1� Iyrt
t , Union � y t 2.6% 5.5% 67%
• Data provided by 15 organizations.
**2012 was atypical of the average increases provided by the Borough; historically, increases have been around 3%
G),Fox Lawson&Associates
I)4cAonof CaUagGKr art scr,kn.inc.
36
Summary of Pay Practices : Salary Ranges
• Formal Salary Ranges are
• place for 100% of the comparator organization's
union positions. For non-represented positions (non-exempt, exempt and
executive), 93% of the organizations have salary ranges in place.
• The Borough leads the comparator market in salary range adjustments for all
represented groups as summarized in the chart below.
• #p .i"YV Giu4 i • # 4,- F. it# 4i r:
aye
$� `�S .u.air`.a.�'�.��`i'.w�`•t'"4 �; _ r 'd"4`�"e,�";. w� zn N,`i'ci` rA�,i"��i�'k
�''. 5 t t tr.. ),, ici , , • s a.,,Ar �'aK r u .`L me , yiv
Market Avg Salary`Range ° e r Salary Range fir, °/ s
> x ,e x 1 `` a ' 0 'g o'Ot a''. ding Org§ 8
t a fcAu ment f r £ et g'" Adjustment "$
xi :',"t , a? '3 's '.z� E-'�, � .' .i E: rF' w",�.. < -9 -,a'kcfl '" � ;#,'"rr
Non-Exempt'- 2.0% 3.0% 64%
I! !ExempftA h4 2.5% 3.0% 71%
Executive` 2.8% NA 71%
UmOn� q" 2.0% 3.0% 64%
• Data provided by 14 organizations.
"Highest COLA in past 5 years; COIA typically runs around 2%
"`�� Fox Lawson Associates
'°�"a unlao�of Ca axe,u��.m sr�a,,Inc
37
Summary of Pay Practices : Full Time Status
• 13 of the comparator organizations (87%) provided
information related to the number of hours per week
that qualifies an employee as full-time:
— An average of 37.5 scheduled hours per week qualifies a
position as full time;
— The median number of scheduled hours per week to qualify
for full time status is 40 (minimum reported is 30, maximum
reported is 40);
— At the Borough , 30 scheduled hours per week qualifies for
full time status.
• The Borough considers employees who work 30
hours per week full-time , which is significantly fewer
hours than the aggregate of the market comparators.
G) Lawson&Associates
UnNon of CaI(axhcr Iknafn krvrco,Inc.
38
Summary of Pay Practices : Variable Pay
• The Borough provides lump sum payments for Executives and longevity pay for
non-exempt, exempt, & union employee groups;
• Additional forms of variable pay that are provided by approximately 33% of the
comparator organizations include performance pay and `other' pay (not
detailed), which varies significantly from organization to organization;
• Overall, the Borough is competitive with comparator organizations in its variable
pay opportunities.
Variable Pay Provided at Comparator Organizations
7
6
5
N
C
O
4 oNonExempt
N E
•Exempt
co
m3
u '{ £ oExecutive
i`,i
2
w i ■Union
1
0
i
Lump Sum Gain Sharing Team Skill Based Knowledge Performance Longevity Exec Other
Incentives Pay Base Pay Pay Incentive
• Data provided by 14 organizations.
G) Fox Lawson&Associates
Dniuon of CaItayhcr Benefit Services,Inc.
39
Summary of Pay Practices : Overtime Pay
Pay Types Captured in Hours Worked for
Overtime Pay Calculation
100%
90%
80%
70%
to 60%
50%
e.0
40%
30%
� +K
20% ' •
10%
F F N^ '"1
0%
Straight Time Holiday Vac/PTO Bereavement Jury/Court
Hours
• Data provided by 14 organizations.
• 12 organizations apply overtime based on daily and weekly hours worked.
• 1 organization applies overtime based on a 9 day/80 hour work schedule.
• Consistent with the comparator market, the Borough includes all straight time in overtime
pay calculation, excluding time not worked.
Gam_Fox Lawson&Associates
a Diviaon of CaIIaBhcr Ikn fiir S,vics,Inc.
40
Benefits : Retirement
• The Borough contributes 22% to PERS on behalf of
individual employees; employees contribute 6.75% ;
• The Borough's contributions are on par with
comparator organizations.
L.
a , - LJ PERS* p .n s J <✓YAK , .:..p ,,�.
. 421',.s ..i ie , . 5bi( ., � u �a� F ..Ev
Executive/Management Exempt Non-Exempt
#Orgs Avg % #Orgs Avg % #Orgs Avg %
Employer 13 19.20 13 19.20 13 19.20
Employee 13 7.7 13 7.7 13 7.7
*2 Alaska organizations have lower percentage contributions, lowering the overall averages, with ER contributions
of 5% and EE contributions of 8%
G) Fox Lawson&Associates
Ui idon dCullzgFnr&ndli Sirs«,,iM.
41
Benefits : Retirement
• Consistent with the Borough , 77% of the comparator
organizations offer employees the option of
contributing to a tax-exempt retirement program that
does not include an employer match ;
• Annual employee contributions are subject to
applicable IRS limitations.
4) Fox Lawson&Associates
nrv�sonorc�naxh.,Be�er�tsrvias Inc
42
Benefits : Paid Leave
• The Borough's holiday leave program leads the comparator market by 2 days;
• The Borough lags the market with respect to personal leave by not offering
personal leave; however,. the average personal leave offered by comparator
organizations is less than 2 days and the Borough's holiday leave leads the
market by 2 days;
• The Borough provides for 8 bereavement days and the market provides for 7;
• From a combined perspective for these three categories, the Borough is on par
with the market.
Holiday, Personal & Bereavement Leave
14
12
10
8
6
4
2
0
Holidays Personal Bereavement
•Average Days: Market •Average Days: KIB
4) Fox Lawson&Associates
ui.son oI IIa h«Beex serve«,,iM.
43
Benefits : Paid Leave
• 4 of the surveyed organizations (33%) have a stand-alone vacation leave
program;
• The Borough has a stand-alone vacation leave program;
• The Borough's vacation offerings are consistent with the comparator
organizations offering a stand-alone vacation leave program.
Vacation Leave
35.0
30.0 {!
25.0
,;. I
20.0 , r a
�..�
15.0 :- a�
10.0 � '� ��
5.0
0.0
<2 Yrs 2 to 4.9 Yrs 5 to 9.9 Yrs 10 to 14.9 Yrs 15 to 19.9 Yrs 20 to 24.9 Yrs 25+Yrs
0Average Days: Market •Average Days: KIB
GoFox Lawson&Associates
44
Benefits : Paid Leave
• 4 of the surveyed organizations, 33%, have a stand-alone sick leave
program;
• The Borough has a stand-alone vacation sick program;
• The Borough's sick leave offerings lead the market by 4 days annually.
Sick Leave
16.0
14.0
12.0
10.0 . . . x* . . .
6.0 ' , n £, .
6.0 .`. , t � ;
4.0
2.0 • • • ` • • IIk
0.0
<2 Yrs 2 to 4.9 Yrs 5 to 9.9 Yrs 10 to 14.9 Yrs 15 to 19.9 Yrs 20 to 24.9 Yrs 25+Yrs
0 Average Days: Market •Average Days: KIB
Gt.Fox Lawson&Associates
Ui.ivon of GaItayhcr lkncfii Srvias,Inc.
45
Benefits : Paid Leave
• 8 of the surveyed organizations (67%) provide for a PTO bank, consisting of
vacation and sick leave*;
• PTO programs are more prevalent among the comparator organizations than
separate sick/vacation programs;
• The Borough leads the comparator market by approximately 32% when
comparing combined sick/vacation accruals.
Combined PTO*
50
45
40
35
30 _
25
20
15 p.
10
5
0
<2 Yrs 2 to 4.9 Yrs 5 to 9.9 Yrs 10 to 14.9 Yrs 15 to 19.9 Yrs 20 to 24.9 Yrs 25+ Yrs
•Average Days: Market •Average: KIB SickNacation Combined
*Combined PTO for the comparator market includes vacation and sick leave, with the exception of 1 organization which
includes holiday, personal and bereavement in the PTO accrual
Gp .Fox Lawson&Associates
urvx,n or Canaxner nrnarr s,.,;cc,IM.
46
Benefits : Flexible Benefits
• The Borough offers a Flexible Spending Account (FSA) program,
consistent with the 75% of the comparator organizations;
• With the exception of FSA, cafeteria offerings are not prevalent among
the comparator organizations;
• The Borough is aligned with the market with respect to its cafeteria
offerings.
Cafeteria Offerings
None
CDHP
Full Flex
Simple Choice I
FSA
Premium Conversion
0 2 4 6 8 10 12 14
0 Data Not Provided •No •Yes
G).Fox Lawson&Associates
Diddoo of Gllyyhcr&ncfii Snlas,Inc.
47
Benefits : Health & Dental Premiums
• The Borough's premiums exceed the average monthly premiums of the comparator organizations;
• The Borough contributes 83% of the monthly premium and the market average contribution of the
comparator organizations is 88% of monthly premiums;
• While the Borough contributes approximately 5% less, from a percentage contribution perspective,
than the comparator organizations, the overall expenditure for the Borough is higher.
Medical & Dental: Employer Monthly
Medical & Dental: Total Monthly Premiums Contributions
3500 $3,000.00
$2,000.00
3000 $1,000.00
$0.00
2500 EE EE+1 EE+Family
■KIB Contribution •Avg Market Contribution
2000 •
1500 Medical & Dental: Employee Monthly
Contributions
1000 - $600.00
500 $4400.00
$200.00
0
EE EE+1 EE+Family $0.00
EE EE+1 EE+Family
•KIB: Avg Monthly Premiums •Market: Avg Monthly Premium
•KIB Contribution •Avg Market Contribution
Grat, Fox Lawson a Associates
a niviuon of Caiiaµhcr Ikncfn Savian,Inc.
48
Benefits : Basic Life Insurance Coverage
• The Borough provides employees with $75,000 worth of
employer-paid basic life insurance coverage;
• Comparator organizations, on average, provide $35,400
worth of basic life coverage;
• The Borough leads the market in basic life insurance
coverage for employees.
G� Fox Lawson&Associates
.nv ,SC,n hv.ne to Scrvia+,inc.
49
Benefits : EAP and Wellness Programs
• 20% of the comparator organizations surveyed offer an
Employee Assistance Program.
• 54% of the comparator organizations surveyed offer an
employee wellness programs which includes a variety of
health information resources, health assessments, and/or
discounts to employees.
• The Borough provides for EAP and wellness programs
for its employees through the health insurance program .
`'D Fox Lawson&Associates
50
Benefits : Conclusions
• From an aggregate perspective, the Borough's benefit
program offerings and expenditures are competitive with
the comparator market.
""� Fox Lawson&Associates
a°0 ao.i,aoo of Canagbcr e<ndii Seri.,,inc.
51
Benefits : Recommendations
• A diagnostic review of the health and dental insurance
programs is recommended due the significantly larger
premiums (62% more for family coverage) being incurred
by the Borough compared to the comparator
organizations. While many factors may be attributable to
the difference (ie, plan provisions, experience ratings,
census, etc. ) it warrants review to ensure the Borough is
obtaining the most value for the programs.
• Due to the competitiveness of existing benefits programs,
no significant changes are recommended to the benefits
programs provided by the Borough at this time.
""S Fox Lawson&Associates
FP'a ni,i ion or Canan.r ncncf�I sm«,,IM.
52
Administrative Recommendations
• Salary Structure Review/Updates
— Annual Updates
• In order to reflect necessary increases in the minimum and maximum
rates appropriate for each job, the salary structure should be reviewed
annually. FLA can provide the Borough with the average percentage
increase for employee salaries and salary structures on an annual basis,
or the Borough may use a labor market index.
• It is recommended that the respective starting rates and maximums be
increased by a percentage that reflects the market trends and the
Borough's hiring experience. The use of a flat dollar amount increase
would compress the structure over time.
— Long-Term Updates
• The Borough should reevaluate its overall structure at regular intervals
(e.g., 2 to 3 years depending upon market movements) to ensure that its
salary levels are consistent with the marketplace.
• This would involve conducting a market salary study, such as was
conducted here, every 2 to 3 years (depending on the economy) to
make sure that the Borough's pay scales and employee salaries remain
competitive.
Ga t, Fox Lawr Galilagher ef« s ic.,Inc.
53
f j g '� ! va+
,c
il 4 I[
Kodiak Island Borough School District
722 Mill Bay Road
Kodiak,AK 99615
' Office of the Superintendent
(907) 481-6200
April 23, 2013
Bud Cassidy, Manager
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Dear Mr. Cassidy,
The Board of Education approved the Kodiak Island Borough School District's FY14
Budget at their Regular Meeting of April 24,2013.
The Borough Code of Ordinances, Section 3.15.030, Budget and Capital Program, Item
B., states, "The school district shall submit to the manager the proposed budget and local
support requirements for the school by the thirtieth of April so the major funding can be
incorporated into the borough budget and budget message." It is our understanding that
the Kodiak Island Borough Assembly will review the District's budget at their Work
Session of May 9, 2013, with action and a public hearing scheduled for their Regular
Meeting of May 16,2013. The Kodiak Island Borough School District performance
budgeting handbook, preliminary budget and budget hearing presentations can be
accessed at www.kibsd.org.
Enclosed please find the FY13 School District Budget in the total amount of$48,702,474
which includes a request for Borough support in the amount of$10,649,720 of which
$853,850 is in-kind services and $9,795,870 is appropriation.
Should you have any questions or concerns regarding our budget information, please
contact Chief Business Officer Lisa Pearce at 481-6105.
Sincerely,
S ' , %) .
Stewart McDonald
Superintendent
0 414,t4
® •'YNc.
Kodiak Island Borough School District
Business Department
722 Mill Bay Road
Kodiak, AK 99615
Date: April 23, 2013
To: Bud Cassidy, KIB Manager
From: Lisa Pearce, Chief Business Officer
Re: Safety & Security Funding Capital Budget Amendment
On the last day of the legislative session the House Finance Committee made a last minute
amendment to the capital budget bill which added $21 million for"student safety and security
enhancement" to the capital budget. Kodiak's share of these monies is estimated to be
$446.000.The amendment further states that districts with an ADM of less than 4501 may use
the funds for "student safety and security enhancement, for fixed costs and energy relief." As this
is written Kodiak would fall under the 4501 ADM threshold and would have a bit more
flexibility in the use of the funds.
Several legislators made statements to stress that these are not to be considered operational
funds. The message was forceful that this should not include recurring or other operational type
of expenses. The primary focus should be to ensure that the district has adequately addressed
student safety and security. If energy relief is considered it was suggested that retrofits and
system enhancements be addressed rather than recurring costs of fuel.
This entire piece legislation including the amendment is being reviewed by the attorney general
for determination of the level of categorical use.
Please note that because of the short notice and the lack of clarity regarding these funds that the
additional $446,000 is not included in this presentation. The caution is to be sure the funds do
not flow through indirectly to salaries as they are unsustainable and it is understood that these
would not be categorically acceptable. We anticipate including in the Final FY 14 Budget in June
the additional revenue as well as the related budgeted expense after the district has had a chance
to assess the best use of the revenue. This would also give the facilities committee an opportunity
to review existing security and safety needs before the funds are included in a budget
presentation.
Assembly Joint Work Session April 25,2013 Page 5 of 108
-- _. ...
OFFERED IN: House Finance Committee By: Rep. Stoltze
Rep. Austerman
Rep. Neuman
Rep. Costello
Rep. Thompson
Rep. T. Wilson
Rep. Edgmon
Rep. Holmes
Rep. Munoz
TO: HCS CSSB 18(FIN) Version E
Sec.A. DEPARTMENT OF EDUCATON AND EARLY DEVELOPMENT. The sum of
$21,000,000 is appropriated from the general fund to the Department of Education and
Early Development to be distributed as capital grants to school districts according to the
average daily membership for each district adjusted under As 14.17.410(b)(2)(A)—(D)
for student safety and security enhancement, and for school districts with an average
daily membership of 4,500 or less, for student safety and security enhancement, for fixed
costs and energy relief for the fiscal year ending June 30, 2014.
Sec. B. This Act takes effect July I, 2013
•
Assembly Joint Work Session April 25,2013 Page 6 of 108
e .
Prepared 04/114/13
Calculation on Adjusted ADM
FY2014 Projected
District Adjusted 521M Calculated on
School District ADM FY2014 Proj.AADM
Alaska Gateway 1,372.08 S 116,641
Aleutian Region 226.04 19,216
Aleutians East Borough 1,045.99 88,920
Anchorage 75,220.28 6,394,476
Annette Island 701.03 59,595
Bering Streit 6,562.46 557,875
Bristol Bay Borough 429.69 36,528
Chatham 594.02 50,497
Chugach 445.66 22,731
Copper River 1,239.39 105,361
Cordova 748.22 63,606
Craig 938.94 79,819
Delta/Greely 1,753.37 149,054
Denali Borough 1,220.56 103,760
Dillingham 1,222.13 103,894
Fairbanks N.Star Borough 26,667.52 2,267,005
Galena 3,419.45 290,687
Haines Borough 707.90 60,179
Hoonah 379.57 32,267
Hydaburg 201.92 17,165
lditarod Area 971.48 82,586
Juneau Borough 8,988.90 764,146
Kake 368.16 31,297
Kashunamiut 927.23 78,824
Kenai Peninsula Borough 17,243.10 1,465,836
Ketchikan Gateway Borough 4,615.04 392,325
Klawock 395.57 33,627
Kodiak Island Borough 5250.32 446,329
Kuspuk 1,329.03 112,981
Lake&Peninsula Borough 1,663.35 141,401
Lower Kuskokwim 12,635.51 1,074,145
Lower Yukon 7,133.06 606,381
Mat-Su Borough 28,353,45 2,410,327
Nenana 1,145.29 97,361
Nome 1,623.26 137,993
North Slope Borough 5,045.42 428,911
Northwest Arctic Borough 6,557 01 557,071
Pelican 7124 3,634
Petersburg 1.172,42 99,667
Pribilof 339.82 28,888
Saint Mary's 555.05 47,185
Silks Borough 2.893.71 245,994
Skagway 179.31 15,243
Southeast Island 900.88 76,584
Southwest Region 2,288.61 194,555
Tanana 208.96 17,763
Unalaska 1,045.06 88,840
Valdez 1,367.37 116,240
Wrangell 782.37 66,509
Yakutat 287.85 24,470
Yukon Flats 1,380.50 117,356
Yukon/Koyukuk 2,146.02 182,433
Yupiit 1,599.14 135,943
Mt.Fdgccurnbe High School 686.41 57,879
TOTAL 247,242 5 21,000,000
Assembly Joint Work Session April 25,2013 Page 7 of 108
1 Introduced by: Borough Manager
2 Requested by: School District Board
Drafted by: Finance Director
3 Introduced on: 05/17/2012
4 Public Hearing: 05/17/2012
5 Adopted on: 05/17/2012
6
7 KODIAK ISLAND BOROUGH
8 RESOLUTION NO. FY 2013-01
9
10 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
11 ESTABLISHING THE MINIMUM AMOUNT OF FUNDS TO BE MADE
12 AVAILABLE FROM LOCAL SOURCES FOR THE KODIAK ISLAND BOROUGH
13 SCHOOL DISTRICT FOR THE FISCAL YEAR BEGINNING
14 JULY 1, 2012 AND ENDING JUNE 30, 2013
15
16 WHEREAS, Kodiak Island Borough Code of Ordinances 3.08.0306 provides that the
17 Kodiak Island Borough Board of Education shall submit the proposed budget and local
18 support requirements for the schools by April 30; and
19 WHEREAS, the Kodiak Island Borough Board of Education submit their proposed budget
20 and local support requirements for the schools on April 24; and
21 WHEREAS, within thirty days after receipt of the school district budget, the assembly shall
22 determine the amount of funds to be made available from local sources for school purposes
23 and shall furnish the Board of Education with a statement of the sum to be made available;
24 and
25 WHEREAS, the Board of Education has submitted a proposed budget of $47,753,695 that
26 includes a Kodiak Island Borough contribution for FY2013 of $10,388,388; of which
27 $9,486,538 is appropriation, and $901,850 is for in-kind services; and
28 WHEREAS, the amount of funds to be appropriated from local sources for school purposes
29 will be incorporated into Ordinance No. FY2013-01., the Borough's fiscal year 2013
30 appropriation and tax levy ordinance;and
31 WHEREAS, FY2013 motor vehicle registration taxes are estimated at $250,000; and
32 WHEREAS; the School District appropriation stated in this resolution may be adjusted•as
33 part of the Borough budget process.
34 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
35 BOROUGH that the minimum amount to be made available to the Kodiak Island Borough
36 School District from local sources for the fiscal year ending June 30, 2013 is set at
37 $9,931,800 for both the direct appropriation and in kind services.
38 NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK
39 ISLAND BOROUGH that a mill levy of at least 9.03 mills for education support will be set for
40 the fiscal year ending June 30, 2013.
Kodiak Island Borough Resolution No. FY2013-01
Page 1 oft
Assembly Joint Work Session April 25,2013 Page 8 of 108
41 NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK .
42 ISLAND BOROUGH that a determination regarding additional funding may be made available
43 to the Kodiak Island Borough School District based upon federal, state, and local funding
44 available for the fiscal year ending June 30, 2013.
45 NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK
46 ISLAND BOROUGH any in-kind service expenditures over the budgeted amounts will have to
47 be absorbed by the Kodiak Island Borough School District.
48 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
49 THIS SEVENTEENTH DAY OF MAY, 2012
50
51 KODIAK ISLAND BOROUGH
52
53
54
55 Jer`/me M. Selby,Borough, or
56
57 ATTEST:
sa
59
60 v
61 Nova M. Javier, MMC,trough Clerk
Kodiak Island Borough Resolution No. FY2013-01
Page 2 of 2
;j 'R Kodiak Island Borough
W.
MEMORANDUM
TO: Honorable Mayor and Assembly Members
of the Kodiak Island Borough _/..:31.,
THROUGH: Bud Cassidy, Borough Manager!
FROM: Karleton Short, Finance Director 114
SUBJECT: FY2014 budget
DATE: May S.2013
We have made several changes to the FY2014 budget as presented on April 25, 2014.
General Fund
In the General Fund the following changes have been made.
1. We have increased our estimate of severance taxes on fish by$50,000 based on our YTD
FY2013 revenues.
2. We have increased our estimate of penalties and interest on property taxes based on our
YTD FY2013 revenues.
3. We have increased our revenue estimates on fish tax collected by the State of Alaska
Department of Revenue by $50,000 and fish tax collected by the State of Alaska DECD
(Department of Economic and Community Development) by $50,000.
4. We have reduced our "use of fund balance" revenue source by $526,800. The main
reason for this decrease is a $400,000 reduction in transfers to debt service.
5. We have increased the Borough Management Department by $98,200 to add a new
position.
6. As mentioned above we have reduced the General Fund transfer to debt service by
$400,000.
Special Revenue Funds
In the Special Revenue Funds section the following changes have been made.
1. There is no increase in the Education Support Fund from the FY2013 budget. There has
been some discussion on increasing this contribution to the "CAP". This woul bc e an
increase of$399,720. ($10,250,000 to $10,649,720). If the Assembly wishes to raise the
Boroughs contribution to the school district these are our recommendations on how to
fund it.
a. We estimate that actual FY2013 revenues will exceed budgeted revenues by
$140,000 to $150,000 which can be used in FY2014.
b. We estimate that motor vehicle taxes will be $30,000 more than budgeted.
c. We can transfer$219,720 in from the General Fund.
The assembly can do all, part, or none of these changes.
j ; Kodiak Island Borough
MEMORANDUM
TO: Honorable Mayor and Assembly Members
of the Kodiak Island Borough �_
THROUGH: Bud Cassidy,Borough Manager j
FROM: Karleton Short, Finance Director 15'4
SUBJECT: FY2014 budget
DATE: May 5,2013
We have made several changes to the FY2014 budget as presented on April 25, 2014.
General Fund
In the General Fund the following changes have been made.
1. We have increased our estimate of severance taxes on fish by $50,000 based on our YTD
FY2013 revenues.
2. We have increased our estimate of penalties and interest on property taxes based on our
YTD FY2013 revenues.
3. We have increased our revenue estimates on fish tax collected by the State of Alaska
Department of Revenue by $50,000 and fish tax collected by the State of Alaska DECD
(Department of Economic and Community Development) by$50,000.
4. We have reduced our "use of fund balance" revenue source by $526,800. The main
reason for this decrease is a $400,000 reduction in transfers to debt service.
5. We have increased the Borough Management Department by $98,200 to add a new
position.
6. As mentioned above we have reduced the General Fund transfer to debt service by
$400,000.
Special Revenue Funds
In the Special Revenue Funds section the following changes have been made.
1. There is no increase in the Education Support Fund from the FY2013 budget. There has
been some discussion on increasing this contribution to the "CAP". This would be an
increase of$399,720. ($10,250,000 to $10,649,720). If the Assembly wishes to raise the
Boroughs contribution to the school district these are our recommendations on how to
fund it.
a. We estimate that actual FY2013 revenues will exceed budgeted revenues by
$140,000 to $150,000 which can be used in FY2014.
b. We estimate that motor vehicle taxes will be $30,000 more than budgeted.
c. We can transfer$219,720 in from the General Fund.
The assembly can do all, part, or none of these changes.
ENTERPRISE FUNDS
Included in the Enterprise funds of the Kodiak Island Borough are sol id waste management,the hospital,the
Kodiak Fisheries Research Center and 911 services -
Enterprise Funds Recap
tios pitaI
Solid Waste Enterprise Kodiak Fisheries 911
Enterprise Fund Fund Resea rch Center Service Total
Beginning Net Assets $ 5,011,782 $15,219,819 $ 10,358,328 $ - 30,589,929
Revenues
Disposal Fees 2,426,594 - - - 2,426,594
Rents and Royalties - 720,000 1,543,500 - 2,263,500
PERS on Behalf Payment - - - - -
Metal Recycling 109,491 - - - 109,491
Customer Charges - - - 50,000 50,000
Interest Earnings 100,000 25,000 - - 125,000
Transfers In 13,500 66,500 - - 80,000
Total Revenues and Transfers In 2,649,585 811,500 1,543,500 50,000 5,054,585
Total Available funds 7,661,367 16,031,319 11,901,828 50,000 35,644,514
Expenses
waste Disposal 2,649,585 - - - 2,649,585
Personnel Costs - 10,000 350,882 3,000 363,882
Contracted Services - - - 46,900 46,900
Dorm Facility - - 43,000 - 43,000
Depreciation - 885,000 750,200 - 1,635,200
Debt service interest - 37,470 - - 37,470
Other - - 608,500 - 608,500
Total Use of Funds 2,649,585 1,040,470 1,822,582 50,000 5,562,637
Est,Net Assets 6/30/2012 5 5,011,782 $14,990,849 $ 10,079,246 $ - $30,081,877
EV - it
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE(MSW)COLLECTION AND DISPOSAL
Program Description
The Kodiak Island Borough manages the solid waste collection services with a private contractor and
provides waste disposal and limited recycling services for the residents and commercial generators located on the
Kodiak road system. Residents and commercial waste generators may also deliver solid waste such as garbage,
household hazardous waste, construction debris, scrap metal, asbestos, used oil and medical wastes to the baler
facility for disposal.
The Engineering/Facilities Department is responsible for the administration, operation, and maintenance
of the baler facility and landfill area. The landfill is operated in compliance with federal,state,and local
regulations and guidelines.
Goal
• To provide cost effective,environmentally safe waste collection, disposal,and recycling services for the
generators located on the Kodiak road system. To strengthen the Integrated Solid Waste Management
Policy, required by the State,by following the hierarchy of:
(1)Waste Source Reduction
(2) Recycling
(3)Treatment:and
(4)Disposal wherever economically feasible.
• Achieve solid waste diversion goals of 25%by 2014 and 50%by 2020 in accordance with the Borough's
Strategic Plan.
• Establish improvements to solid waste collection system in accordance with the Borough's Solid Waste
Management Plan.
Objectives for 2013-2014
• Manage the long-term contract for collection.
• Establish and manage a plan for next steps in progression toward Solid Waste Management Plan goals.
• Guide design of lateral expansion.
• Search for funding sources to augment local funds needed for closure/post closure and expansion
expenses.
Significant Budget Changes
As of July 1,2010 the Borough no longer bills or receives collection fees for the collection of solid waste. We will
no longer pay an independent contractor to collect solid waste. Alaska Waste will now be responsible for all solid
waste collection on the road system.
There is an increase in the budget to keep pace with landfill operating costs.
FF _ L �
•
MUNICIPAL SOLID WASTE
REVENUES AND EXPENDITURES
FY2011 FY2012 FY 2013 FY 2013 FY2014
Actual Actual Budget Actual Budget
Revenues
Collection Fees $ 8,332 $ - $ - $ - $
Penalty/Interest on Collection fees 82 850 1,000 - -
PERS on Behalf Payment 14,704 - 30,000 - -
DisposalFees 2,284,963 2,225,689 2,090,049 - 2,426,594
Penalty/Interest on Disposal fees 2,517 - - - -
Interest Earnings 57,721 211,588 152,000 - 100,000
Metals Recycling 88,135 53,710 75,000 - 109,491
Transfers in 13,500 63,220 13,500 - 13,500
Use of Fund Balance - - - - -
TOTAL REVENUES $ 2,469,954 $ 2,555,056 $ 2,361,549 $ - $ 2,649,585
Expenditures
Waste Disposal:
Personnel Services $ 431,704.00 $ 461,943.29 $ 578,210.00 $ - $ 598,890.00
Employee Benefits 295,503 287,054 405,619 - 420,598
Contracted Services 111,446 329,425 46,000 - 86,000
Contributions 5,688 64,674 48,500 - 71,000
Support Goods&Services 531,669 573,097 677,100 - 781,800
Capital Outlay 251,009 - - - -
Closure/Post Closure 374,716 - 300,000 - 311,357
Depreciation 280,516 289,929 306,120 - 379,940
TOTAL EXPENDITURES $ 2,282,251 $ 2,006,123 $ 2,363,549 $ - $ 2,649,585
PERSONNEL
FY 2011 FY 2012 FY 2013 FY 2014
Position:
Environmental Specialist 1 1 1 1
Baler/Landfill Specialist 1 1 1 1
Baler Operator II 2 2 2 2
Baler Operator I 3 3 3 3
TOTAL 7 7 7 7
PERFORMANCE INDICATORS
FY 2011 FY 2012 FY 2013 FY 2014
Estimated Estimated Estimated Estimated
Total Solid Waste Disposal,Tons
(MSW,Sludge,Asbestos,C&D) 14,896
Baled Waste,tons(MSW) 10,846
Scrap Metals,received,tons' 260
Asbestos,cubic yards 230
"does not include white goods(appliances)
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column i,
Fund 530 Solid Waste Disposal
Revenue
Department 000 Fund Revenues
State..ShateiReyenpes
335.190 Pers On Behalf Payment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00
Total:State Shared Revengej $0,00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00
Department Total:Fund Revenues $0.00 $0.00 $0.00 $0.00 $0.00 80.00 $0.00 $0.00
Sn
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user,Jennifer Keegan Sund y, Mar, 05, 201`3
Fa,es 130 o'154?
Kodiak island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2011 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 530 Solid Waste Disposal
Department 730 Waste Collection
Charges FcT Services.
340.130 Borough Res Collect Fees $207,474.72 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340.140 City Res Collection Fees $1.013,533.30 $8,332.16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
340.150 Commer Collect Fee $1,922,629.61 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Charges For Senses 33,143 637.63 $8,332,16 $0.00 $0.00 $0.00 $000 $0.00 $0.00
Interest Earrings
361.120 Penalties $13,279.14 381.97 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total'Inlerost_Earn. gs $13,279.14 $81.97 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
misgellanot CIaS=_'f gd
t' 380.260 Legal &Collection Fee Reirnb. $163.16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total:Miscellaneus-Ciaa5�1%1 $163.18 $0.00 $0.00 $0.00 $0.00 $0.00 $000 $0.00
il Qther Financing Scurre6
389.300 Admintration Revenue $82,805.05 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total'Other Financj0 Sources $82,805.05 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
k49eratino Transfera In
g 391.100 General Fund $13.500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Tg eiLQ.Aeralio3L nsfers In $13,500.00 $0.00 $0.00 $0.00 $000 $0.00 40.00 $0.00
Department Total:Waste Collection $3,253,385.00 $8,414.13 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user:.lertnitec Kee an Ragas 131 of 159 Sunday, May'35,2013
Kodiak isiand,Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 530 Solid Waste Disposal
Department 731 Waste Disposal
Peen i Inlere$tSa%
319.100 Penalties/Interest $348.28 $7,948.37 $849.57 $1,000.00 $1,642.37 $0.00 $0.00 $0.00
Total'Pe_n8Ites&Iu(gtestTax $348.28 $7,946,37 $849.57 51,000.00 $1,642.37 $0.00 $0.00 $0.00
I Menses&Permits
322.222 Licenses)permits 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Lai'Licenses&Perr1jt$ $0.00 $0.00 $0.00 $000 $0.00 $0.00 $000 30,00
$.1919 Of Alaska Grants
334,369 Landfill Expan Grant $0,00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00
Total'State Of P!, ka Grants $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 00
State Shared Revenues
7335.125 Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
335.190 Pers On Behalf Payment $25,094.60 S14,704.44 $42,935.60 $30,000.00 $0.00 $0.00 $0.00 $0.00
/ 7o1a.hae Shared Revenues $25,094.60 $14,70444 $42,935.60 $30,000.00 $0.00 50.00 $0.00 $0.00
246Fses For Services
340.155 Construction Dumpster $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0,00 $0.00
LR3 340.160 Dump Fee-Customer $565.406.33 $744,429.89 $405,294.37 $600,000.00 $644,217.88 $808,383.00 $808.383.00 $0.00
oe- 340.170 Dump Fee-Alaska Waste $278,819.95 $1,345,495.50 $1,352,260.51 $1,290,04900 $1,134,041.70 $1,423,978.00 $1,423,978.00 $0.00
340.171 Dump Fee-USCG $166,162.65 $188,850,54 $173,480.11 5200,000,00 $136056.90 $169,233.00 $169,233.00 $0.00
340.172 Sludge disposal $0.00 $0.00 $265,402.50 30.00 $120,455.00 $25,000.00 $25,000.00 $0.00
340.175 Revenue Over Cap $0.00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00
340.200 Fee-Road&Utillnspect $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
340.210 Fees-Junk Removal - $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total.Charges For Servireq $1,010,388.94 $2,278,775.93 $2,197437.49 $2,090,049.00 $2,034,78148 $2,426,594,00 $2,426,594.00 $0.00
lntereSTEPPings
351.100 Interest Earnings $125,369.77 $164,324.65 $140,497.29 $152,000.00 $176,313,66 $100,000.00 $100,000.00 $0.00
361.110 Gain/Loss On Sale $0,00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00
361.120 Penalties $0.00 $60.27 $41.51 $0.00 $0.00 $0.00 $0.00 $0.00
361.300 Change in Fair Mkt value (514,170.68) ($106,654.34) 55.571 01 $0.00 ($70,476.72) $0.00 $0.00 $0.00
Total'Interest Earnings $111,199.09 $57,720.58 $146,109.81 $152,000.00 $105,836.94 $100,000.00 $100000.00 $0.00
user: Jennifer Keegan Pages 132 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 530 Solid Waste Disposal
Department 731 Waste Disposal
Miscee nous-Classified
380.190 Land Leases $0.00 $0.00 $0.00 $0.00 $2,369.61 85600.00 59.600.00 $0.00
380,220 Recycle Metals $87,930.97 $88,135.49 $53,709.55 $75,000.00 $74,641.50 $93,301.00 593,30100 $0.00
380.222 Recycle Non-Metals $0.00 $0.00 $0.00 $0.00 $5,369.07 $0.00 $0 00 $0.00
380 224 Recycling Rebate $0.00 $0.00 $0.00 $0.00 $0.00 $6,590,00 $6,590.00 $0.00
Tetat Miscellanous-Classified $87,930.97 $88 135.49 $53,709.55 $75.000.00 $82,380.18 $109,491.00 5109,491.00 $0.00
met inancino Sources
389.100 Use Of Fund Balance $0,00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
389.110 Amon/Aidln Contract $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 $0,00 $0.00
1.4100 OtheLFinencilr_g.@4ufges $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 50.00 $0.00
,Qperabnq Transfers In
rn391.100 General Fund $0.00 $13,500.00 $63,22000 $13,500.00 $13,500 00 $13,500.00 $13,500.00 $0.00
391.130 Do Not Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
391,210 Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
I Total:°Aerating Transfers In $0.00 $13,500.00 $63,220.00 $13,500.00 $13,500.00 $13,500.00 $13,500.00 $0.00
0 Extraord'narvle^s
04 396,100 Change in PERS from and $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
agent employer to multiple
N employers
Total:Falaordlna9'items $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00
Department Total:Waste Disposal $1,234,961.88 $2,460,785.81 42,504,262.02 $2,361,549.00 $2,238,140.97 $2,649,585.00 $2,649,585.00 $0.00
user:Jennifer Keegan Pages 133 of 15u Sunlay, May 05, 2013
Kodiak island Borough
udget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 530 Solid Waste Disposal
Revenue Tolais 54,458.346.88 32469,199.94 $2,504,262.02 $2,361,549.00 32,235,140.97 $2,649,58500 $2,649,585.00 $0.00
Expenses
Department 730 Waste Collection
lotessional_$QrnOes
430.130 Consultants $14,754.25 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
430.140 Contracted Services 31.605,351.29 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total:Professional$ervice3 $1,621,115.54 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Suomi Goods&Services
450.100 Office Supplies 30.00 $0.00 $0.00 $0,00 $0,00 $0.00 $0.00 $0.00
450.120 Prmling/Binding $0.00 $0.00 $0.00 330.00 $0.00 $0.00 $0.00 $0.00
450.130 Postage $3,821.74 30.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
j� 450.220 Insur And Bonding $3.242.00 30.00 30.00 $0.00 $0.00 $0.00 $0.00 $0.00
1 • ' 450.255 Accounting Services 312,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $000 $0.00
T 450,270 Continuing Education $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.00
450.320 Bad Debts Expense $0.00 $0.00 $0.00 $0.00 $0.00' $0.00 $0.00 $0.00
4-�tt 450,390 Refuse Coll/Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
1 Icje Sx/gportGoces&Service $19,063.74 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
rya/� Department Total:Waste Collection $1,640,179.28 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
vVI
user: Jennifer Keegan Pages 134 of 159 Sunday. May C5, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 530 Solid Waste Disposal
Department 731 Waste Disposal
Personnel Service;
410.110 Salaries $471,706.31 $397,668.43 $385,876.80 $530,220.00 $390,770.79 4556900.00 $556,900.00 $0.00
410.120 Temporary Help $3,143.06 $7,548.00 $5,102.50 $8,000.00 $9,340.50 410.000.00 $10,000.00 $0.00
410.130 Overtime $8,963.24 $6,488.02 $8,626.99 $17.990.00 $10,179.68 $13,990.00 $13,990.00 $000
410.140 Allocated Salaries 59.999.96 $20,000.00 568 00000 534,00000 525,50001 $18,000.00 $18,000.00 $000
430.164 Construction Services 3000 $0,00 S0.G0 $0.00 $000 $000 50.00 50,00
TottaersonneLaCrvliaa $493,812.57 $431,704.45 $467,606.29 1590,2210.00 $435,791.18 4598,890.00 5598.890,00 $0.00
Enplgye en ti
420.110 Unemployment Taxes 546.64 $39.62 $38.72 $0.00 33946 $0.00 $0,00 $000
420.120 FICA Taxes $34,218.10 $30,543.75 $27,957.36 $41,940.00 32984758 • $43,700.00 $43,700.00 $0.00
420.130 Group Insurance 5112,829,60 $107,474.34 $112 533.15 5187,339.00 $147,945.41 $182,288.00 5182,288.00 30.00
420.140 Retirement 3126,937.74 5119.848.58 $125,384.34 $153,280.00 $137,595.35 $159,610.00 $159,610.00 $0.00
in 420.145 Other Post Employment Ben $0.00 30.00 $0.00 $0.00 $0.00 $0.00 $0,00 S0.00
17 420.150 Workers Compensation 527,204.91 514.265,15 $21,886.77 $23,060.00 427,294.81 $35,000.00 $35,000.00 $0.00
I Total.Employee Benefits 5301,236.99 5272,171.94 $287,800.34 $405,619.00 $342,722.61 $420,598,00 $420,598.00 $0.00
^ i Professional Services
•
N 430.130 Consultants 5000 $0.00 $0.00 $10,000.00 $0.00 $15,000.00 $15,000.00 $0.00
A430.140 Contracted Services $233,230.65 $80,206 97 $104,491.70 $10,000.00 $48,075.29 $30,000.00 $30,000.00 50.00
,y„ 430,143 Construction Dempster 50,00 $0.00 $0.00 $0.00 $0.00 $0.0C $0.00 $0.00
430.144 Design Services $0.00 $0.00 $198,447.16 $0,00 $35,887.84 $0,00 $0.00 $0.00
430.145 Junk Removal Services 5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 S0.00
430.146 Metals Processing $36,645.35 $24,381.34 420,45646 $20,000.00 436.706.38 535.000,00 $35,000.00 $0.00
430.147 Litter Pickup $6,000.00 $6,274.50 $6.00000 $6,000.00 56,000.00 $6,000.00 $6,000.00 $0.00
430.148 Waste Water Trans. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
430.149 Waste Water Disposal $0.00 5583.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total:Prate signyl Services $275,876.00 $111.445.81 $329,425.32 $46,000,00 $126,669.51 $86,000.00 $86,000.00 $0.00
Contrip'Jtlons
448.322 SeniorCitizenSupport • $0.00 $0.00 459,63500 $35,000.00 $0.00 $65,000.00 $65,000.00 $0.00
user, Jennifer Keegan Pages 135 of 159 Sunday, May 05. 2013
Kodiak Island Borough •
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund '530 Solid Waste Disposal
Department 731 Waste Disposal
448.902 Donated Trash Oispos 513,206,75 $5,687.90 55,038.50 513,50000 $3,709.75 $6,000.00 $6,000.00 $0.00
Total'Contributions $13,206.75 $5,587.90 $64,673.50 548,500.00 $3,709.75 $71,000.00 571,000.00 $0.00
SVPPP!LCzvgds 6.3ec1ige6
450,110 Operating Supplies $42,588.50 555,347.48 544,384 03 $48,000.00 $74,165.55 $70,000.00 $70,000.00 $0.00
450.112 Hazardous Waste Mat - $0.00 $0.00 $0.00 $40,000.00 $1,440.93 $35,000.00 535,000.00 $0.00
450.120 Printing/Binding $217.05 $251.56 $235.78 $250.00 $0.00 $500.00 $500.00 50,00
450.130 Postage $34.70 $572.85 5285.70 $250.00 $50,05 $300.00 $300.00 $0.00
450.140 Dues/Books/Period $1,337,00 $420.00 $782.00 $1,000.00 $189.00 $500.00 $500.00 $0.00
450.170 Mach/Equip<55000.00 $0.00 $0.00 $1,149.95 $5,000.00 $0,00 $4,000.00 $4,000.00 $0.00
450,180 Equipment Rental $0.00 $0,00 $0.00 $1,000.00 $750.00 $1,000.00 $1,000.00 $0.00
450.220 Incur And Bonding $14.897.00 512.904.22 $12,954.46 $16,00000 $15,323.15 $16,000.00 $16,00400 $0.00
450.230 Advertising/Hearings $5.154.81 $3,447.60 $2,244.49 $10,000.00 $1,095.65 $1,000.00 $1,000.00 $0.00
rii 450.231 Outreach $0.00 $0.00 $0.00 $0.00 $0.00 $20,000.00 $20,000.00 $0.00
'n 450.240 Filing/Record Fees $680.00 $660.00 $66.00 $400.00 $0.00 $500.00 $500.00 $0.00
1 450.250 Data Services $8.000.04 $8,000.04 $0.00 $8,000.00 $0.00 $8,000.00 $8,000.00 $0.00
Ni 450.255 Accounting Services $12,000.00 $36,000.00 $0.00 $12,000.00 $0.00 $12,000.00 $12,000.00 $0.00
Il.,' 450.270 Continuing Education $4,297.96 $3,268.34 $7,299.04 $6,000.00 $9,944.20 $15,000.00 $15,000.00 $0.00
00 450.280 Staff Training $47.82 $229.50 $1,031.99 $1,000.00 $306.00 $10,000.00 $10,000.00 $0.00
V(' /t 450.290 Remit/Relocation $171.00 $3,773.08 $1,903,38 $6,000.00 $85.00 $2,000.00 $2,000.00 $0.00
450.300 Travel/Per Diem $0.00 $1,026.25 $0.00 $1,000.00 32,314.11 $2,500.00 52,500.00 $0.00
450.320 Bad Debts Expense $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.330 Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.340 Telephone $2,760.90 $6,578.76 $7,089.58 $6,000.00 $5,858.36 $8,000.00 $6,000.00 $0.00
450.350 Electricity $23,151.56 $26,454.38 $32,516,35 $30,000.00 $26429.15 $35,000.00 535,000.00 $0.00
450.360 Fuel-Heating $20,959.82 $35,610.84 $42,693.01 $40,000.00 $38,456.20 $50,000.00 $50,000.00 $0.00
450.365 Fuel-Vehicle $36,609.22 $48,488.81 $55,745.62 $55.000.00 $40,457.71 $85.000.00 $65,000.00 $0.00
450.390 Refuse Colt'Disposal $358,407.65 $29,118.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.430 Repairs/Maintenance 590,307.58 $21,742.66 5119,356.35 $70,00000 $33507.35 615,00000 $15,000.00 $0.00
user Jennifer Keegan Pages 136 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 530 Solid Waste Disposal
Department 731 Waste Disposal
450,432 Baler Maintenance $0.00 $000 $0.00 $0.00 $0.00 $50,000.00 $50,000.00 $0,00
450.440 Auto RepairssMaint. $485.36 $2,434.46 $7,930.37 $2,500.00 $1,721.87 $2,500.00 $2,500.00 $0.00
450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.490 Interest Expense $31,013.00 $184,221.36 $67,621.94 $25,000.00 $144,325.00 $165,000 00 $165,000.00 $0.00
450.510 Recycling Services 5267,517.98 5235,338.96 $235.429.29 $280,000.00 $159,743.00 $190,500.00 $190,500.00 $0.00
450.540 Clothing Allowance 30.00 $0.00 $0.00 $700.00 $0.00 $2,500.00 $2,500.00 S0.00
Total'Supper-1603ds 8 Service, $920,649.05 $715,889.95 $640,719.33 $665,100.00 $556,162.28 $781,800.00 $781,800.00 $0.00
Supplies
450.541 Protective Equipment 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
1.0181..Seggligg $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Capital Outlay
470,100 MachineryfEquip>$5,000 $0.00 $0.00 $000 $0.00 $0.00 $0.00 $0.00 $0.00
Total'Capital Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
rn Depreciation
`1 472.020 Buildings $43,743.50 $42,055.08 $42,055.08 $47,120.00 $0.00 $42,060.00 $42,060.00 $0.00
°1 472.030 Site Improvement 5126073.11 $125,574.12 $124,779.10 $127,000.00 $0.00 $124,780.00 $124,780.00 $0.00
472.120 MachineryiEquipment $100,671.18 $112.887.01 $123,094.88 $132,000.00 $777.70 $123,100.00 $123,100.00 $0.00
h i 472.130 Baler $0.00 $0.00 $0.00 $0.00 $0.00 $50,000.00 $50,000.00 $0.00
0(s 472,140 Other Improvements $0.00 $0.00 $0.00 $0.00 $0.00 $40,000.00 $40,000.00 $0.00
V 472.500 Loss/Gain on Assets $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 50.00 $0.00
Total:Depreciation $270,487.79 $280,516.21 3289,929.06 5306,120,00 $777.70 $379,940.00 $379,940.00 $0.00
!Ideated lidniotWe
492,110 Enterprise Funds $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.130 Coastal Management $0.D0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
492.200 Special Revenue Funds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total'Nlgcated To Prop to $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
QPgtatryligilarigfP.
494.250 Fire Sery Dist#1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user:Jennifer Keegan Pages 137 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report •
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 530 Solid Waste Disposal
Department 731 Waste Disposal
494.430 Cap Proj-State Grant $0.00 30.00 80.00 $0.00 $0.00 50.00 $0.00 $0.00
494,490 Landfill 165 $0.00 30.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
TQt Op9[alieg Trafsfer$ $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00
Landfill Property Cats
440.396 Landfill Expansion Costs $0.00 $0.00 $0.00 $0.00 30.00 $0.00 $0.00 $0.00
450.395 ClosurelPostuosure $357,263.00 5374,716.00 $265.602.00 5300,000.00 $0.00 $311.357.00 $311,357.00 $0.00
TotalLa d59Prooerty Costs $357,253.00 $374716.00 $265602.00 3300,000.00 $0.00 $311,357.00 5311,357'.00 $0.00
Department Total:Waste Disposal $2,642,532.15 $2,192,132.26 $2,345,755.84 $2,361,549.00 $1,465,833.03 $2,649,585.00 $2,649,585.00 50.00
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user Jennifer Keegan Pages 138 of 159 Sunday, May Co. 2013
Kodiak island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual. Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Revenue Totals: 64,488,346.88 $2,469,199.94 $2,504,262.02 52,361,549.00 $2.238,140.97 $2,649,585.00 $2,649,585.00 $0,00
Expense Totals $4,282,71143 $2,192,13226 $2,345,755.34 $2,361,549.00 $1,465,833.03 32,549,555 00 $2649,585,00 $0.00
Fund Total:Solid Waste Disposal $205,635.45 $277,067.68 $158,506:18 $0.00 $772,307.94 $0.00 $0.00 $0.00
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user Jennifer Keenan Pages 139 of 155 SunC9y, May 05, 2013
PROGRAM BUDGET SUMMARY
HOSPITAL ENTERPRISE FUND
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health
System in Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to reflect the
partnership. The lease payment made to the Kodiak Island Borough is$60,000 per month. This money will be
used to pay the debt on the Kodiak Island Hospital.
The main source of revenue for this fund is from the lease payments made by Providence,which totals
$720,000 per year. Another source of revenue is provided by the Fern Fuller Trust. For FY2013 we are budgeting
$66,500 from this source.
Goal
• This fund accounts for the accumulation of money for payment of principal, interest,and fiscal agent fees
related to serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical
Center.
Objectives for 2013-2014
• To meet all debt service requirements when due,thus avoiding any charges for penalties or interest.
• To purchase replacement equipment.
Significant Budget Changes
There are no significant budget changes for 2014.
•
HOSPITAL ENTERPRISE FUND
• REVENUES AND EXPENDITURES
FY 2011 FY 2012 FY 2013 FY 2013 FY 2014
Actual Budget Budget Actual Budget
Revenues
Interest Earnings $ 10,000 $ 61,223 $ 25,000 $ 20,000
Providence Lease 720,000 720,000 720,000 720,000
Use of Fund Balance 235,855 - 264,100 233,970
Operating Transfers In 66,500 66,500 66,500 66,500
TOTAL REVENUES $ 1,032,355 $1,032,355 $1,075,600 $ - $1,040,470
Expenditures
Employee Salaries $ 5,220 $ - $ 5,000 $ - $ 10,000
Employee Benefits 166 - - - -
Support Goods &Services 842 10,000 10,000 - -
Depreciation 929,555 867,980 884,180 - 885,000
Facilties loan 51,752 46,375 43,525 - 37,470
Operating Transfers - - - - -
Contribution 108,000 108,000 108,000 - 108,000
TOTAL EXPENDITURES $ 1,095,535 $ 1,032,355 $1,050,705 $ - $1,040,470
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•
Kodiak Island Borough
Budget Worksheet Repo,,y,
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 540 Hosp Enterprise Fund
Roven tie
Department 000 Fund Revenues
State Shared Revenu@$
335.110 State Rev Sharing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
335.211 Critical Access Hospital $0.00 $0.00 30.00 $0.00 $0.00 $0.00 30.00 $0.00
Tot I�State Shared Revenues $0.00 5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
A3500.1.M.QLEe_es_
345.540 PKIMC Gain on Oper $0.00 $0.00 $0.00 $0.00 $000 $0.00 $0.00 $0.00
Total:A_s7100,31ser Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
lotsrest Earnings
361,100 Interest Earnings $19,885.72 $32,078.20 $43,029.25 $25,000,00 $43,571.61 $20,000.00 $20,000 00 $0.00
361,110 Gain/Loss On Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
1 361.300 Change in Fair Mkt value (33.438.131 ($19,154.70) $6.71765 $0.00 ($16,239.22) $0.00 $0.00 $0.00
,J^ .Total-Interest Famines $16,397.59 $12,923.50 $49,746.90 $25,000.00 $27,332.39 320,000.00 $20,000.00 $0,00
' Miscellanou Classified
380.170 Other $0.00 $0.00 $60,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.230 Incur Rebate-Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0 v 390.292 MRI contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.912 PKIMC Gain on O0er $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
390.915 FullerTrust Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.916 Providence Lease $720,000.00 $720,000.00 $720,000.00 $720,000,00 $720,000.00 $720,000.00 $720,000.00 $0,00
380.917 Kod Filth Care Found $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00
Total:Miscellanous.4._CJ3ssified 3720 000.00 $720,000.00 $780,000.00 $720,000.00 $720,000.00 $720,000.00 $720,000.00 $0.00
• =r n- in. meg
389400 Use Of Fund Balance $0.00 50.00 $0.00 $264,100.00 $0.00 $233,970.00 $233,970.00 $0.00
389.110 AmortfAidln Contruct $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
389,200 Gain/Hosp Transfer $0.00 $0.00 $0,00 $0.00 $0,00 $0.00 $0.00 $0.00
Tctal'Ott30r,FLanoklgSop es $0.00 $0.00 $0.00 $2644100.00 $0.00 $233,970,00 $233,970.00 $0.00
Operating Transfers In
391,100 General Fund 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user_Jennifer Keegan Pages 140 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 540 Hosp Enterprise Fund .
Department 000 Fund Revenues
391.290 Fern Fuller Trust $66,500.00 $66,500.00 $66,500 00 566,500.00 $66500.00 $66,500.00 $66,500.00 50.00
391.300 Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
391.425 Cap Proj-Hospital $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0,00 $0.00
391.540 Hospital $0.00 50 00 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00
1'f P O^ ti q Tra s' In $66,500.00 $66,500.00 5566,500.00 $66,500.00 $66,500.00 $66,500.00 566,500,00 $0.00
Sale Of Fixed Assets
392.300 Gain/Loss Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
T_Q7g1'Sale Of Fixe9_AS3ft5 50.00 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00 $0.00
1.4.BOQS 9fkOno Term Dbt
393.106 NBA Equipment Lease 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
�t 393.276 FY2004 Facilites Loan 500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
)
i ) Total'Proceeds Of Long Terra DM $0,00 $0.00 $0,00 $0.00 $0.00 $0,00 $0.00 $0.00
T1 , Department Total:Fund Revenues $802,897.59 $799,423.50 $896,246.90 $1,075,600.00 5813,832.39 $1,040,470.00 $1,040,470.00 $0.00
R
user Jennifer Keegan Pages 141 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund. 540 Hosp Enterprise Fund
Department 740 Hospital Enterprise Fund
Operating Trarsters In
391.425 Cap Proj-Hospital $0.00 $0,00 $0.00 $0.00 SO 00 $0.00 $0.00 $0.00
T_Qlat Op r tins Transrerss $0.00 $0.00 $0.00 30.00 $0.00 $0.00 $0.00 $0.00
Department Total:Hospital Enterprise Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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Vi
user Jennifar Keenan Pages 142 of 159 Sunday, May 0 .. 2013
Kodiak Island Borough
Budget Worksheet Repo rg.
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level I 2014 Level 2 Column 1
Fund 540 Hasp Enterprise Fund
Revenue Totals $802,897.59 $799,423.50 $896,246.90 $1,075,500.00 $813832.339 S1,040,470.00 $1,040,470.00 $0.00
Expenses
Department 740 Hospital Enterprise Fund
Personnel Services
410.110 Salaries $0.00 $0.00 $222.40 $0.00 $0.00 $0.00 $0.00 $0.00
410.120 Temporary Help $0,00 $0.00 $0.00 $0.00 $0.00 $000 $0.00 $0.00
410.140 Allocated Salaries $5,000.04 $5,000.04 310,0.00.00 $10,000.00 $7,500.01 $10,000.00 $10,000.00 $0.00
Total:Personnel Services $5,000.04 $5,000.04 $10,222.40 $10,000,00 $7,500.01 $10,000.00 $10,000.00 $0.00
,Lop ee_BA0eflt5
420.110 Unemployment Taxes $0.00 $0.00 $0.01 $0.00 $0.00 $0.00 $0.00 $0,00
420.120 FICA Taxes $0.00 $0.00 $16.23 $0.00 $0.00 $0.00 $0.00 $0.00
fyl 420.130 Gcoup Insurance $0.00 $o 00 $47.82 $0.00 $0.00 $0.00 50.00 $0.00
(� 420.140 Retirement 50.00 $0.00 $48.62 $0.00 $0.00 $0.00 $0.00 $0.00
1/ 420,150 Workers Compensation $0.00 $0.00 $8.97 $0.00 $0.00 $0.00 $0.00 $0.00
Tot8LEtOpfgYee_D1fl0£IItS $0.00 $0.00 $121.65 $0.00 $0.00 $0.00 $0.00 $0,00
t}}}�ps,1\\ Professional Services
‘.1430.140 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Professional Services $0.00 $0.00 S0.00 $0.00 $0.00 $0.00 $0.00 $0.00
[4pdii.ENPe!!Se
432.100 Professional Sent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00
Total:Audit Expense $0.00 $0.00 $0.00 $0.00 • $0.00 $0.00 $0.00 $0.00
Su•.,.• & ervic.
450.115 Computer Software<5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.220 Insur And Bonding $44.00 $0.00 $1,786 00 $0.00 $0.00 $0.00 $0.00 $0.00
450 325 Settlement Costs $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.390 Refuse Coll/Disposal $0.00 $0.00 $0.00 $0.00 $0.00 . $0.00 $0.00 $0.00
450.430 Repairs/Maintenance $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total:Support Goods&Services. $44 00 $0.00 $1,786.00 $0 00 $0.00 $0.00 $0.00 $0.00
user, Jennifer Keegan Pages 143 of 159 Sunday, May 05,2013
Budget Work sheet V9�diak Island Borough
B udget orksheet RepoI,,g.
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 540 Hosp Enterprise Fund
Department 740 Hospital Enterprise Fund
Ca0M1al Outlay
470.100 MechineryfEquip>55,000 $0.00 $0.00 $0.00 $0.00 50.00 . $000 $0.00 $0.00
470.130 landscaping $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Iplar CaoiteLQtyay $000 $0.00 moo 50.00 $0.00 $0 00 50.00 $0.00
Qgplecia_tipn
472.020 Buildings 5802,564,02 $800,043.09 $793,549.50 $800,000,00 $0.00 $800,000.00 $800,000.00 $0.00
472.030 Site Improvement $0.00 $0.00 $0.00 515,000.00 $0.00 515.000.00 515,000.00 $0.00
472,100 Water Lines $0.00 $0.00 $0.00 '30.00 $0.00 $0,00 50.00 $0.00
472.120 Machinery/Equipment $70.293.69 $68,196.99 $59,678 77 $70,000,00 $0.00 $70,000.00 $70.00000 $0.00
472,500 Loss/Gain on Assets $0.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00 50.00
lojal_Deoreciatis 5872857.71 $868,24008 $853,222827 5355000.00 50.00 $885,000.00 5885,00600 $0.00
in Debt Service-Principal
475,170 GO 1993A Bond-Prin $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
I/ 475.180 GO 1994A Bond-Pdn $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
1 475,200 1995 RevAnlicipation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
N1 475.210 Signet Leaso Prin 30.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
..3./475.211 NBA Equip Loan-Prin $0.00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00
. A 475,212 CPS!Ccmpuler.Prin $0,00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00
\i Ii
Comdisco Healthcare $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0,00 $0.00
475.230 FY2004 Facilities Loan $0.00 30.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00
To.- e-•• - -r'nci..I $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
Debt Service-Interest
476,180 GO 1993A-Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
475.190 GO 19944-Interest $0.00 $0.00 $0.00 S0.00 $0.00 $0.00 $0.00 $0.00
476,200 1995 RevAnticipation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
476.210 1st Union-Interest $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00
476,211 NBA Equipment Intr $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
user. Jennifer Keegan Pages 144 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
' 2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 540 Hasp Enterprise Fund
Department 740 Hospital Enterprise Fund
476.212 CPSI Computer-Intl $0.00 $0.00 $0.00 $000 50.00 $0.00 $0.00 $0.00
476.214 Comdisco Healthcare $0.00 $0.00 $0.00 $0.00 $0.00. $0.00 $0.00 $0.00
476.215 NBA FY2000Lease Intr $0.00 $0.00 $0.00 $0,00 50.00 $0.00 $0.00 $0.00
476.230 FY 2004 Facilities Loan $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
476.232 FY2004 Facilities Loan $49,117.09 $46,37549 $43,523.14 ¶40.600.00 $20556.10 $37.47000 $37,470.00 $0.00
Total'Debt Service_Interest' $49,11709 546,37549 $43,523.14 $40,600.00 $20,656.10 $37470.00 $37,470.00 $0.00
Miscella_n_epus
486.150 Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 00 $0.00
Igial'Miscellaneous $0.00 $0.00 $0.00 $0.00 $0.0D $0.00 $0.00 $0 00
Other
491.110 Medicaid Refund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
7oal;Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
in DpoLating Transfers
494.100 General Fund $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
''{�
," 494.210 Land Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.276 Trans Out-Fund 276 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
0 494.300 Debt Service $0.00 $0.00 $0.00 $0.00 30.00 $0 00 $0.00 $0.00
y 494.425 Cap Pro;Hospital $0 00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.490 Landfill 165 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
494.495 Hospital Improvements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total'Q.g r tom ino xana!rrg $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Contributions to other Governments
495.800 Cont to State of Alaksa $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
495.802 Contribution to Hospital $108,000.00 $108,000.00 $108,000 00 $140,000.00 $108,000,00 $108,000.00 $108,000.00 $0.00
Ipl,l�'Coo,i 4(LOLS to other Government$ $108,000.00 $108,000.00 $108000.00 $140,000.00 $108,000,00 $108,000.00 $108,000.00 $0.00
Department Torah Hospital Enterprise Fund $1,035,018.84 $1,027,615.61 $1,016,881.46 $1,075,600.00 $136156.11 $1,040,470.00 $1,040,470.00 $0,00
user: Jennifer Keegan Pages 145 01159 Sunday, May 05. 2010
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Revenue Totals 5802,897.59 5799,423.50 5896,246,90 51075600.00 $813,832.39 $1,040,470.00 $1,040,470.00 $0.00
Expense Totals $1,035,018 54 51,027.615.61 $1,016,881.46 61,075,60000 $136,156.11 $1,040,47000 $1,040,470.00 $0.00
Fund Total:Hosp Enterprise Fund ($232,121.25) ($228492:11) ($120,634.56) $0.00 $677,676.28 $0.00 $0.00 $0.00
C
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user: Jennifer Keegan Pages 146 of 159 Sunday, May 05, 2013
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
The Kodiak Island Borough is the owner/landlord of this state of the art fisheries research center. This
facility is managed,operated and maintained by the Engineering and Facilities department of the Borough. The
Kodiak Fisheries Research Center(KFRC)houses a multi-agency research team committed to the preservation,
enhancement and management of the North Pacific and Arctic marine ecosystems.In addition, the KFRC contains a
public interpretive center that provides an educational and interactive overview of Kodiak Island wildlife,marine
life and through graphic display panels, interactive computer programs and videos,a topographic map of Kodiak
Island,a touch tank with live tide pool creatures and a 10 foot diameter aquarium featuring local marine finfish,
shellfish and other marine organisms.
The main source of revenue from this facility is in the form of lease payments. The major tenant of the
facility is the National Oceanic and Atmospheric Administration (NOAA)and its subsidiary, National Marine
Fisheries Service(NMFS), as well as the State of Alaska's Department of Fish and Game.
Goal
To provide a world-class research center for use by the National Marine Fisheries Service (a division of NOAA),
the Alaska Department of Fish and Game, and the University of Alaska School of Fisheries and Marine Science.
Provide an interpretive center to enhance the public's knowledge, understanding and appreciation of the rich
diverse ecosystem surrounding the Kodiak Archipelago.
Objectives for 2013-2014
• To minimize the vacancy rate of leasable space in the facility.
• Work with tenants to create flexible space for future research grants.
• Clean(pig)the intake lines on a tri-annual basis.
• Administer the federally funded ventilation modification and seawater chiller and heat recovery project.
• Acquire a redundant saltwater vertical turbine room.
Significant Budget Changes
There are no significant budget changes for 2014.
•
EF - 298
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
FY 2011 FY 2012 FY 2013 FY 2013 FY 2014
Actual Actual Budget Actual Budget
Revenues
PERS on Behalf Payment $ 5,883 $ 32,883 $ - $ - $ -
InterestEarnings 27,700 115,801 75,000 - -
Rents and Royalties 2,012,864 1,636,728 1,648,050 - 1,543,500
Use of Fund Balance - - 399,178 - 279,082
9 T
TOTAL REVENUES $ 2,046,447 $ 1,785,412 $ 2,122,228 $ - $ 1,822,582
Expenditures
RESEARCH FACILITY
Personnel $ 224,531 $ 198,525 $ 223,940 $ - $ 207,630
Employee Benefits 125,664 111,538 112,850 - 143,252
Support Goods &Services 3,719 5,315 14,500 - 14,500
Depreciation 631,927 631,924 750,420 - 750,200
Debt Service-Interest 236,513 221,113 259,875 - -
Janitorial 49,143 50,303 55,700 - 61,000
Heating 222,471 181,709 190,000 - 180,000
Electrical 156,244 159,432 180,000 - 165,000
Plumbing 19,439 22,326 161,000 - 131,000
Air Conditioning 765 62 5,500 - 2,500 1
Elevators 2,187 1,800 3,000 - 3,000
Miscellaneous 67,744 46,434 90,943 - 51,500
Building Repair and Maint 4 - 30,000 - 70,000
Subtotal $ 1,740,351 $ 1,630,481 $ 2,077,728 $ - $1,779,582
DORM FACILITY
Heating $ 9,306 $ 14,009 $ 15,000 $ - $ 14,000
Personnel 1,113 2,999 - - -
Employee Benefits 707 4,003 - - -
Electrical 5,751 5,569 8,500 - 6,500
Plumbing 8,328 5,274 8,000 - 7,000
Contracted Services 450 1,920 - - 1,000
Miscellaneous 6,420 5,829 10,500 - 14,500
Bldg Repair/Maint - - 2,500 - -
TOTAL $ 32,075 $ 39,602 $ 44,500 $ - $ 43,000
TOTAL EXPENDITURES $ 1,772,426 _ 5 2,122,228 $1,822,582
PERSONNEL
Position; FY 2010 FY 2011. FY 2012 FY 2013
Maintenance Engineer 1 1 1 1
Receptionist/Interpretive Specialist 1 1 1 1
Maintenance Coordinator 0.2 0.2 0.2 0.2
Receptionist 0.5 0.5 0.5 0.5
TOTAL 2.7 2.7 2.7 2.7
- - Crf 1
Worksheet Island Borough
Budget tlV udget orkssheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 555 KFRC
Revenue
Department 000 Fund Revenues
Federal Grants
331.120 GSA Lease7Grant $000 $0.00 $0.00 S0.00 30.00 $0.00 $0.00 $0.00
.t I'F'. r.n $0.00 $0.00 50.00 $000 $0.00 $0.00 $0.00 $0.00
Slate Shared Revenues
335.190 Pers On Behalf Payment $8,089.75 $5,882.74 532,882.72 $0.00 $0.00 $0.00 $0.00 $0.00
Islal;_State Shared Revenues 38 089.75 $5,882.74 $32,882.72 $0.00 $0.00 $0.00 $0.00 $0.00
Interest Earninos
361.100 Interest Earnings $66,742.09 582092.42 $88,351.78 $75,000.00 $63,903.76 $0.00 $0.00 $0,00
361,300 Change in Fair Mkt value ($9,65553) ($54,391,52) $4,911.66 50.00 ($33.152,25) $0.00 $0.00 $0.00
Total'Interest Famings $55.886.56 $27,700.20 $93.263.44 $75,000.00 $50.751.51 $0.00 $0.00 30.00
i" Rents And Royalties
17 363.300 GSA Lease $1,510.436.76 31.510,436.76 $1,510,436.76 $1,510,000.00 $1384,567.03 $1,510,000.00 $1,510,000.00 $0.00
' 363.302 GSA Lease 2 $42.358.32 $42,933.32 $43,508.36 $42,550.00 $7,283.34 $0.00 40.00 $0.00
363.310 National Park Sery $0.00 $0.00 $0.00 $0.00 $0,00 $0,00 30.00 $0.00
363.320 Fish 8 Game Lease $48,000.00 $52.800.00 $55,984.00 $63,000.00 $56.544.00 $6,000.00 $6,000.00 $0.00
363,330 University Of Alaska $0.00 $406014.41 52560900 $30,000.00 $12,514.00 $25,000.00 $25,000.00 $0.00
/�.
V 363.340 KFRC Reception Rev $1,890.00 $1,680.00 $1,190.00 $2,500.00 $1,530.00 $2,500,00 $2,500.00 $0.00
Total-Rents And Royalties $1,602.685.08 32.012,864.49 51636728.12 $1,648,050.00 $1,462,438.37 $1,543,500.00 $1,543,500.00 $0.00
Mitcellanous-Classified
380.126 Sate of Books $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
380.294 Contributions $0.00 $0.00 $0.00 $0,00- $0,00 $0.00 $0.00 $0.00
Totalu 111scegagotm_.:ClaSsifted. 3000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Qth r Financing Sourc&$
389.100 Use Of Fund Balance $0.00 $0.00 $0.00 $399,178.00 $0.00 $279,082.00 $279,082.00 $0.00
389,110 Amon/Aidln Contruct 30.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
IQSaP Olh r F' i g So ryas $0.00 $0.00 $0.00 $399,178.00 $0.00 $279,082.00 $279,082.00 $0.00
user Jennifer Keegan Pages 147 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 levet 2 Column 1
Fund 555 KFRC
Department 000 Fund Revenues
Qtariatinaufeala
391.426 KRFC Bldg $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Iatat-Qasraliac iceasferslo $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sale Of Fixed Asset
392.300 Gain/Loss Fixed Assets $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Sale Of Fixed Assets $0.00 $0.00 $000 $000 50.00 $0.00 $0.00 $0.00
Extraordin&y item&
396.100 Change in PERS from and 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
agent employer to multiple
employers
?Tell ExtreOreinaint items 50.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00 50.00
¶3) Department Total:Fund Revenues $1,667,661.39 $2,046,448,13 $1,762,814.28 $2,122,228.00 $1,513,189.88 $1,822,582.00 $1,822,582.00 $0.00
17
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user: Jemvter Keegan Pages 148 of 159 Sunday, May 05, 2013
Kodiak island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 555 BERG
Revenue Totals $1667,561.39 32046,448.13 51,762,87428 02,122,228 00 51.513,189.88 $1,822,582.00 51,822,582.00 $0.00
Expenses
Department 758 • Research Facility
eerseonel.aefylpes
410.110 Salaries 5165,125.94 $162,574.04 $139,77270 $156,460.00 $119,130.53 $204,790.00 $204,790.00 $0.00
410.120 Temporary Help $4,175.74 50.00 $0.00 Woo $93.50 $0.00 $0.00 $0.00
410.130 Overtime $1,157.99 51,957.25 51,918.96 $7480.00 $213.56 $2,840.00 $2,840.00 $0.00
410.140 Allocated Salaries $54,999.96 559,999.92 $62,000.00 $62,000.00 $46,499.99 $0.00 $0.00 $0.00
Thiel;Personnel Services $225,459.63 $224,531.24 $203,691.66 $225,940.00 $165,937.58 $207,630.00 $207,630.00 $0.00
Employee Benefits
420.110 Unemployment Taxes $16.78 $15.94 $13.86 $0.00 $11.48 $0.00 $0.00 30.00
420.120 FICA Taxes $12,047.02 $11,570.55 $9,26341 $12540.00 $8,110.80 515,870.00 $15,870.00 $0.00
420.130 Group Insurance $49,249.69 $51,097.50 548,209.83 550,810.00 $52,002.73 $62,632.00 $62,632.00 50.00
11 420.140 Retirement $43,469.37 $47,667,75 $47,667.55 $45,84000 $40,074.99 $58,050.00 $58,050.00 $0.00
11
420.145 Other Post Employment Ben $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00
420.150 1/Yorkers Compensation • $8,118.37 $4,512.89 $6,518.31 $3,660.00 $4,572.23 $6,700.00 $6,700.00 $0.00
Totat.Employee Benefits $112.901.23 5114,864.63 $111,672.96 5112,350.00 $104,772.23 $143,252.00 $143,25200 $0.00
® Support Goods&Services
N450.100 Office Supplies $0.00 569.54 $0.00 $0.00 $1,386.96 $500.00 $500.00 $0.00
450.110 Operating Supplies $8.83 $0.00 $139.85 $0.00 $1,234.50 $0.00 $0,00 $0.00
450.160 Furniture/Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 30.00
450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 30.00 $000 $0.00
450.225 Insurance Deductible $0.03 $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 $0.00
450.270 Continuing Education 52,523 64 3197.14 $1,319.29 $5,000.00 ($20.40) $3,500.00 $3,500.00 5000
450.290 RecruiURefocalion 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00
450.300 Travel/Per Diem $0.00 $0.00 $0.00 $0.00 $868.29 $0.00 $0.00 S0.00
450.340 Telephone $0.00 50.00 ($8.10) $0.00 $0.00 $0.00 $0.00 $0.00
450.350 Electricity 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.390 Refuse Coli/Disposal $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
user, Jennifer Keegan Pages 149 of 159 • Sunday, May 0$, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 555 KFRC
Department 758 Research Facility
450.410 Janitorial Services 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00
450.435 Maint Agreements $3,666.00 $3:452.00 $3,864.00 $9,500,00 $3,300.00 $10,50400 $10,500.00 $0.00
450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Tp;al'Support Goods&Services $6,198.47 $3,718.78 $5,315,04 $14,500.00 $6,769.35 $14,500,00 $14,500.00 $0.00
Capital Outlay
470.100 MachinerylEcuip>35,000 $0.00 $0.00 $0.00 $0.00 $9,501 00 50.00 30.00 $0.00
Total:capital Outlay $0.00 $0.00 $0.00 $0.00 $9,501.00 $0.00 $0.00 $0.00
QPLOPIAti40
472.020 Buildings $594,680.33 $594680.33 $594,680.33 $594,860.00 $0.00 $595,000.00 $595,000.00 $0.00
472,030 Site Improvement $33,426.74 $34,958.70 $34,955.95 $34200.00 $0.00 $34,200.00 $34,200.00 $000
in 472,120 Machinery/Equipment $3,015.95 $2,287.80 $2,28776 $121,360.00 $1,700.40 $121,000.00 $121,000.00 $0.00
472.140 Other Improvements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total-Depreciation $631,123.02 $631,926.83 $631,924.04 $750,420.00 $1,70040 $750,200.00 $750,200.00 $400
1 Debt Service-Interest
�`476.216 1997 KFRC Rev Bond $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
0 476,276 1997 KFRC Rev Bond $350,787 50 $322,525.00 $292,250.00 $259,875.00 $196,962.50 $0.00 $0.00 $0.00
r01 Tole Debt Service-Interest $350,787 50 $322,525.00 $292,250.00 $259,875 00 $196,962.50 $0.00 $0.00 $0.00
V' creeping Janitor Eta
ll//� 480,110 Salaries $0,00 $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 $0.00
480.120 Supplies $384.99 $0.00 $101.49 $500.00 $0.00 $500.00 $500.00 $0.00
480.130 Contracted Services $50.147.66 $48:663.03 550,159.30 $55,000,00 $37,514.97 $60,000.00 $60,000.00 $0.00
480.140 Aquarium Cleaning $39.90 $479.69 $41.98 $20000 $31.87 $500.00 $500.00 $0.00
TotalSteanino Janitor Etc $50,572.57 549,147.72 $50,302.77 $55,700.00 $37,546.84 $61,000.00 $61,000.00 $0.00
148709
481.110 Salaries $0.00 $0.00 $0.00 $0,00 $0.00- $0.00 $0.00 $0.00
481,120 Fuel $156850.50 $206,414.85 $175,559.97 $170,000.00 $159560.46 5150,000.00 $160,000.00 $0.00
481.130 Systm Maint&Repair $8.643.27 $16,056.58 $5,049.16 $20,000.00 $1.834 72 $20,000.00 $20,000.00 $0.00
Total:Heating $165493.77 $222,471.43 $181,709.13 $190,000.00 $161395.16 $180,000.00 $150,000.00 $0.00
user Jennifer Keegan Pages 150 of 159 Sunday, May 05.2013
gg g. �K poddiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 555 KFRC
Department 758 Research Facility
Eleactal
482.110 Elect-Light 5 Power $149383.63 $148,203.45 $155,883.82 $160,000.00 $110,580.19 $150,000.00 $150,000.00 $0.00
482.120 Replacement Pans $291.96 $2.247.05 $848,80 $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00
482,130 Power/Seawater Systm $0.00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.30 $0.00
432.140 System Maint&Repair 52.125,34 35.793.84 32,699.78 $15,000.00 $11,805.13 $10,000.00 $10,000.00 $0.00
Total Electrical $151,800.93 $156.244,34 $159,432.40 $180,000.00 $122,385.32 5165,000.00 5165,000.00 50.00
Plumbing
483,110 Water $7,325.65 $5,397.50 $7,776.79 $10,000.00 $11,215.43 $10,000.00 $10,000.00 $0.00
483.120 Supplies 30.00 $60.00 $0.00 $1,000.00 $0.00 51,000.00 $1,000.00 $0.00
483,130 System Maint&Repair $3,701.74 $5,447.44 514,549 22 $10000.00 54,771.24 $120,000.00 $120,000.00 $0.00
483.140 Sea Water Pump Rep $90,495.21 58,534.48 $0.00 $140.000.00 336.35 $0.00 $0.00 $0.00
Total:Plumbing $101,522.60 $19.439.42 $22,326.01 $161,000.00 $16,023.02 $131,000.00 $13100000 $0.00
)" Air Condlho�nq
en 484.110 Utilities-Ventilat $14.10 $0.00 $0.00 $500.00 S0.00 $500.00 $500.00 $0.00
484.120 System Maint&Repair $21.98 $765.00 $61.94 $5,000.00 $5,499.92 82,000.00 $2,000.00 $0.00
Tgtet jsir Qgn gitaoning . $36.08 $765.00 $61.94 $5,500.00 $5,499.92 $2,500.00 $2,500.00 $0.00
Ele.tor$
485.110 Salaries 30.00 $0.00 $0.00 80.00 $0.00 $0.00 $0.00 $0.00
wr 485.120 System MaintBRepair $1,223.28 $2,187.13 $1,800.00 $3,000.00 $1,800.00 53,000.00 53,000.00 $0.00
Total:Elevators $1,223.28 $2.187.13 $1,800.00 $3,000.00 $1,800.00 $3,000.00 $3,000.00 $0.00
M'scellaneoug
486.110 Bldg Engineer/Mang $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $000 $0.00
486.120 Security $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
485.130 FICAMrorkers Comp $0,00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00
486.140 Lawn/Landscape Maint 5673.95 $1,736.94 $647.96 $8,000.00 $100.00 $0.00 $0.00 $0.00
486,150 Other $14,749.03 $1,289.72 5749.97 $1000.00 $121.57 $0.00 $0.00 $0.00
486.170 Machinery/Equipment $0.00 $0.00 32,544.45 $6,000.00 $0.00 $0.00 $0.00 S0.00
user: Jennifer Keegan Paces 151 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 555 KFRC
Department 758 Research Facility
486.220 Insurance&Bonding 526,425.00 517 443.34 $18,779.89 517.443.00 523,680.57 $0.00 $0.00 $0.00
486.340 Telephone $8,516.48 $6395.36 $7,238.25 $6,500.00 $5,872.18 $8,500.00 $8,500.00 $0.00
486,380 Snow Removal/Oisp 511,757,70 $12,434,30 $10,010,25 $13,000.00 $3,858.00 $13,000.00 $13,000.00 $0.00
486,381 Seawater Heal Pump Proj $11,246.15 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
486.390 Refuse Collection $3,677.36 $4,700.91 55,064.40 $5,000.00 $3,454 96 $5,000.00 $5,000.00 $0.00
486.830 Repairs&Moire 55,833.80 $23.528.38 51,398.36 $30,000.00 $4,134,05 $25,000.00 $25,000.00 $0.00
Total:Miscellaneous $82,879.50 $57,529.25 $45,43356 $88,943,00 $41,221.33 $51,500.00 $51,500.00 50.00
fatalgjacthapgjil
487.430 Bldg Repairs&Maintenance $21,901 90 $448 $0.00 $30,000.00 $98.53 . $70,000.00 $70,000.00 $0,00
Tatat,BUilring Repairs $21,901.90 $4.48 $0.00 $30,000.00 $98.53 $70,000.00 $70,000.00 $0.00
gag ratino Tranefeis
ill494.276 Trans Out-Fund 276 $0.00 $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 $0.00
894 426 KRFC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
11
Total-Ooerapnci Tra1A(ers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
it Department Total:Research Facility $1,901,900.48 $1,815,350.25 $1,706,919.51 $2,077,728.00 $871,613.20 $1,779,582.00 $1,779,582.00 $0.00
it A
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user: Jennifer Keegan Pages 152 of 159 Suneay,May 05,2013
Kodiak Island Borough .
':udget Worksheet Repo,,y,t
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column I
Fund 555 KFRC
Department 759 Dorm Facility
Personnel S, vices
410,110 Salaries $0.00 ' 31,059.99 $2,998.60 $0.00 $3,945.43 $0.00 $0.00 $0.00
410.120 Temporary Help 50.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00
410.130 Overtime $0,00 55343 $0.00 $0.00 $139.80 $0.00 $0.00 $0.00
Total:Personnel Services $0.00 31,113.42 $2,998.60 $0.00 34,085.23 $0.00 $0.00 $0.00
Em Ip ovee Benefits
420.110 Unemployment Taxes $0.00 $0.12 50.29 $0.00 $0,43 $0.00 $0.00 $0.00
420.120 FICA Taxes $0,00 $76.79 $196.02 $0.00 $279.113 $0.00 $0.00 $0.00
420.130 Group Insurance $0.00 $252.70 $651.19 $0.00 $1,077 79 $0.00 $0.00 $0.00
420.140 Retirement $0.00 $279.57 $2,981.44 $0.00 $901.21 $0.00 $0.00 $0.00
420.150 Workers Compensation 50.00 $98.01 $173.62 $0.00 $244.62 $0.00 $0.00 $0.00
p{'�
1 )J Tot 1'a love B efits $0.00 $707.19 $4,002.56 $0.00 $2,503.23 $0.00 30 00 $0.00
/1 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
DUTglal Sup. rt ••• : e • - $0.00 $0,00 $0.00 $0.00 $0.00 0 0 $0.00 $0.00 Soso
V V ag�eciation
472.020 Buildings 50.00 5000 $0.00 30.00 $0.00 $0.00 $0.00 $0.00
472,120 Machinery/Equipment 30.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 30.00
472.140 Other Improvements $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00 $0.00
T_ola].Oeuraoiation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Ciean'no Ja2tg Etc.
480,110 Salaries 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
480.120 Supplies $0.00 $0,00 30.00 $000 $0.00 $0.00 30.00 $0.00
480.130 Contracted Services $0.00 $450.00 $1,920.00 $0.00 $320.00 $1,000.00 $1,000.00 $000
Total:Cleaning,Janitor Pt, $0.00 $450.00 $1,920.00 $0.00 $320.00 $1,000.00 $1,000.00 $0.00
ain
481.120 Fuel $9,160.76 $9,196 15 $13,799.03 $12,000.00 $11,192.59 $12,000.00 $12,000.00 $0.00
481.130 Systm Maint&Repair 50.00 $110.00 $210.22 $3,000.00 555077 $2,000.00 $2,000 00 $0.00
Total'Heating $9,160.76 $9,306.15 $14,009.25 $15,000.00 $11,743.36 314,000,00 $14,000.00 $000
user Jennifer Keegan Pages 153 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 555 KFRC
Department 759 Dorm Facility
E.jggir9c.al
482.110 Elect-Light&Power $4,871.17 $5,691.18 $5,388.80 $7,000.00 $2,782.34 $6,000.00 $6,000.00 $0.00
482.120 Replacement Pads $36.77 $60.54 $50.99 $500.00 $0.00 $500.00 $500.00 $0.00
482.130 Power/Seawater Systm $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
482,140 System Maint&Repair $0.00 $0.00 $129.20 51,000.00 $0.00 $0.00 $0.00 $0.00
Ttt_tal.�lerri al 54,907 94 45,75172 $5,568.99 $8,500.00 32,78 2.34 55,500.00 56,500.00 $0.00
Plumbing
483,110 Water $452947 $5005.02 $5,236.71 $5,000 00 $3,965.59 $5,500.00 35,500.00 $0.00
483.120 Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
483.130 System Maint&Repair $68274 $3.322.71 $36.98 $3,000.00 $0.00 $1,500.00 $1,500.00 $0.00
Total'.Plumbing $5,212.21 $8.327,73 $5,273.69 $8,000.00 $3,965.59 $7,000.00 $7,000.00 $0.00
V ACenditioninq
484,110 Utilities-Ventilat $0.00 $0.00 $0.00 $0.00 $0.00 Woo $0.00 $0.00
484.120 System Mainl&Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
I Total'Air Conditioning $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Elevators
485.120 System Maint&Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total:Elevators $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
HiMiscellaneous
486.110 Bldg Engineer/Mang $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
486.140 Lawn/Landscape Maint 30,00 $0 00 $0.00 $1,000.00 $000 $2,000.00 $2,000.00 $0.00
486.150 Other 31,040.00 $595.00 $0.00 $1500.00 $0.00 $1,500.00 $1,500.00 $0.00
486,170 Machinery/Equipment $0.00 $0 00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
486.220 Insurance&Bonding $1,864.00 $1,227 52 $1,234.00 $2,000.00 $1,518.78 $0.00 $0.00 $0.00
486.390 Refuse Collection 33.482.36 $4,370,91 $4,544.40 $4,000.00 $3,094.96 $5,000.00 $5.000.00 $0.00
486.430 Repairs&Maint $11.28 $227.00 $50.22 $2,000.00 $0.00 $6,000.00 $6,000 00 $0.00
Sgtd.LMiscellaneou4 56,397,64 $5.420.43 $5,828.62 $10,500.00 $4,613.74 $14,500.00 $14,500.00 $0.00
user Jennifer Keegan Pages 154 of 159 Suncay, May 05, 2013
,,g K odiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 555 KFRC
Department 759 Dorm Facility
Bu id nc Reoap,5
487,430 Bldg Repairs&Maintenance $0.00 $0.00 $0.00 $2,500.00 $0.00 $0.00 $0.00 $0.00
_Tpt.LBuii jng,Repaiia $0.00 $0.00 40.00 $2,500.00 $0.00 $0,00 $0.00 $0.00
Department Total:Dorm Facility 525,678.55 532,076.64 $39,601.71 $44,500.00 $30,013.49 $43,000.00 $43,000.00 $0.00
}J
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user: Jennifer Keenan Pages 155 of 159 Sunday. May 05. 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Revenue T01a15'. 51,667661.39 $2,046448.13 $1,752,574.28 $2,122,228.00 51,513,189.88 51,822582.00 51,822,582.00 50.00
Expense Totals 51,927,579.03 51,84742689 51,746,521.22 $2,122,228.00 5901,62569 $1,822,582.00 $1,822,582.00 $0.00
Fund Total:KFRC ($259.917.64) $199,021.24 $16,353.06 $0.00 $611,563.19 $0.00 $0.00 $0.00
11
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user Jannifel Keegan Pages 156 of 159 Sunday, May 05, 2013
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
This program is funded solely by a levy on individual phone lines in the area served. This levy generates
approximately$5,750 in revenue each month. The program provides for maintenance of an enhanced emergency
response call-in system. The system hardware(located in the City of Kodiak dispatch center) instantly displays
owner and address information from the phone number calling 911. This system ensures appropriate and timely
response to anyone calling, even when they are incapable of conversing with the dispatcher. The Community
Development department is responsible for maintenance of the mapping that supports the E911 system.
Goal
• Provide quick and efficient emergency service to all service subscribers,
Objectives for 2013-2014
• To maintain an enhanced 911 telephone system that provides emergency response to callers.
• To ensure that local street addressing supports enhanced 911 system operations.
a To explore expansion of the system to additional geographic areas in the region;and additional
emergency notification options.
Significant Budget Changes
There are no significant budget changes in FY2014.
tat — 310
911 SERVICE
REVENUES AND EXPENDITURES
FY 2011 FY 2012 FY 2013 FY 2013. FY 2014
Actual Actual Budget Actual Budget
Revenues
Interest Earnings $ - $ - $ - $ - $ -
Customer Charges 53,040 42,860 50,000 - 50,000
TOTAL REVENUES $ 52,692 $ 42,860 $ 50,000 $ - $ 50,000
Expenditures
Allocated Salaries $ 3,000 $ 2,292 $ 2,500 $ - $ 3,000
Contracted Services 49,961 - 47,400 - 46,900
Support Goods & Services -79 115 100 - 100
TOTAL EXPENDITURES $ 53,04D $ 2,407 $ 50,000 $ - $ 50,000
F - 3tt
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 56D 911 Service
Revenue
Department 000 Fund Revenues
Intoss =arni gs
361.100 Interest Earnings $0.00 $0,00 $0,00 $0.00 $0.00 $0.00 $0.00 50.00
361,300 Change in Fair Mir.;value $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Tota:interest Earnings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Miscetanous-Classified
380.215 Customer Charges $42,473.85 $53,040.96 $50,442.14 $50,000.00 $30,808.50 $50,000.00 $50,000.00 $0.00
IotaL.Miscellatous-Classified $42,473.85 $53,040.96 $50,442.14 $50,000.00 $30,808.50 $50,000.00 $50,000.00 $0.00
Department Total:Fund Revenues $42,473.85 453,040.96 $50,442.14 $50,000.00 $30,808.50 $50,000.00 $50,000.00 $0.00
t '
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W
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user:Jennifer Keegan Pages 157 of 159 Sunday, May 05, 2013
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Fund 560 911'Service
Revenue Totals 342,473.85 553 040.96 350,442.14 350,000.00 $30,808.50 $50,000.00 550,000.00 $0.00
Expenses
Department 760 NIRF or 911 Service
Personnel Services
410.140 Allocated Salaries $3,000.00 $3.000.00 32500.00 $3,000.00 $2,250.00 $3,000.00 $3,000.00 $0.00
Total-Personnel Services $3,000.00 $3,0000.00 32.500,00 $3.000.00 $2.250.00 $3900.00 $3,000.00 $0.00
Contracted Services
444.115 Telephone Services $39,078.85 $49,961.96 $0.00 $46,900.00 $47,827.14 $46,900.00 $46,900.00 $0.00
IS L.Q.001facje9_S_ervlogs $39,079.85 $49,961.96 $0.00 $46,900.00 347.827,14 $46,900,00 $46,900.00 $0.00
Soccol Goods 8.1 euv cea
) ' 450.120 Printing/Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
450.220 Insur And Bonding $395.00 $79.00 $115.00 $100.00 $141.81 $100.00 $100.00 $0.00
\t' 450490 Interest Expense $000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00
t Total-$uoocrtGoods85,oyces $395.00 $79.00 $115.00 $100.00 $141.81 $100.00 $100.00 $0.00
Debt Service.Interest
-V
L) 476,220 GO 1998 Refund Bond $0.00 $0,00 $0.00 $0.00 50.00 ' $0.00 $0.00 $0.00
xii To .DsblSetdcjlotgrt $0.00 $0.00 $0.00 $0.00 $0.00 $0 00 $0.00 $0 00
, } Department Total:NIRF or 911 Service $42,473.85 $53,040.96 $2,615.00 $50,000.00 $50,218.95 $50,000.00 550,000.00 $0.00
user: Jennifer Kecgan Pages 158 of 159 - Sunday, May 05,20".3
Kodiak Island Borough
Budget Worksheet Report
2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated
Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1
Revenue Totals: 542,473.85 $53,040.96 $50,442.14 $50.000.00 $30.808.50 $50,000.00 $50,000 00 $0,00
Expense Totals $41473.85 $53,040.96 22,815.00 $50,00000 550,218,95 _ $50,000.00 $50,000.00 $0.00
Fund Total:911 Service $0.00 $0.00 $47,827.14 $0.00 ($19,410.45) $0.00 $0.00 50.00
Revenue Grand Totals: $30,401,271.83 529,057,223.10 529,871.74692 $31,524,908.00 $27,005,572,98 $32,022,002.00 $32,195,202.00 $173,200.00
Expense Grand Totals: 531,338.137.25 $30,674,907.04 528.012,301 32 $31,524,908.00 $21,722,817.14 $32,022.002.00 532,195,202.00 $173,200.00
Net Grand Totals: ($936805.45) ($1,617,683.94) $1,959,445.60 $0.00 55,282,755.82 $0,00 $0.00 $0.00
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user:Jennifer Keegan Pages 159 of 159 Sunday, May 05, 2013
This page intentionally left blank
2z)/Lif C 7°(7 /2,e o - fel--0,0/7"/OA7,
2014 R&R PROJECTS:
Borough Building DDC Controls $ 441,310
Borough Building Boiler Replacement $ 400,190
Borough Building Boiler Room Asbestos Abatement $ 196,223
Port Lions School Exterior Paint $ 121,701
Middle School Paving $ 415,383
Auditorium Foyer and Hall Flooring $ 141,505
Move Gen Set at Borough Building $ ..392,299
TOTAL $ 2,108,610
Project Title: Borough Building DOC Controls Project Number:
Project Description: Completes DOC control installation for entire building including airhandlers and room controls
Expenditure Estimated Total Prior Years Project
Category Budget Expenditures Balance FY2014 FY2015 FY2016 FY2017 FY2018
Administration $ - $ - $ - $ -
Land - - -
Site Investigation - - - -
Design Services 22,065 - 22,065 22,065
Construction 367,758 - 367,758 367,758
Equipment - - - -
Other Services - - - -
Contingency 18,388 - 18,388 18,388
Overhead 33,098 - 33,098 33,098
Totals $ 441,310 $ - $ 441,310 $ 441,310 $ - $ - $ - $ -
Cost Beyond 5-year program: Future software upgrades
Source of Funding: Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect: Improved heating control resulting in lower energy costs.
Project Title: Borough Building Boiler Replacement Project Number:
Project Description:Replace 1960's vintage over sized boilers with new
Expenditure Estimated Total Prior Years Project
Category Budget Expenditures Balance FY2014 FY2015 FY2016 FY2017 FY201S
Administration $ - $ - $ - $ -
Land
-
-
Site Investigation - - -
Design Services 32,273 - 32,273 32,273
Construction 322,734 - 322,734 322,734
Equipment - - - -
Other Services - - - -
Contingency 16,137 - 16,137 16,137
Overhead 29,046 - 29,046 29,046
Totals $ 400,190 $ - $ 400,190 $ 400,190 $ - $ - $ - $ -
Cost Beyond 5-year program: Minimize repairs
Source of Funding: Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect: Downsized boilers and high efficiency equipment resulting in lower energy cost
•
Project Title: Borough Building Boiler Room Asbestos Abatement Project Number:
Project Description:Remove asbestos materials from piping in boiler room(concurrent with boiler replacement)
Expenditure Estimated Total Prior Years Project
Category Budget Expenditures Balance FY2014 FY2015 FY2016 FY2017 FY2018
Administration $ - $ - $ - $ .
Land - - - -
Site Investigation • - - -
Design Services - - - -
Construction 172,125 - 172,125 172,125
Equipment - - - -
Other Services - - - -
Contingency 8,606 - 8,605 8,606
Overhead 15,491 - 15,491 15,491
Totals $ 1955,223 5 - $ 196,223 $ 196,223 $ - $ - S - $ -
Cost Beyond 5-year program: Na change in cost
Source of Funding: Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect: No change in operating budget
Project Title: Port Lions School Exterior Paint Project Number:
Project Description:Repaint exterior surfaces
Expenditure Estimated Total Prior Years Project
Category Budget Expenditures Balance FY2014 FY2015 FY2016 1Y2017 FY2018
Administration $ - $ - $ - $ -
Land - - -
-
Site Investigation - - -
Design Services - - - -
Construction 106,755 - 106,755 106,755
Equipment - - - -
Other Services - - - -
Contingency 5,338 - 5,338 5,338
Overhead 9,608 - 9,608 9,608
Totals $ 121,701 $ - 5 121,701 $ 121,701 5 - $ - $ - $ -
Cost Beyond 5-year program: Future repaint
Source of Funding: Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect: Avoid costly siding replacement costs
Project Title: Middle School Paving Project Number:
Project Description:Replace existing failed pavement in parking lot
Expenditure Estimated Prior Years Project
Category Total Budget Expenditures Balance FY2014 FY2015 FY201.6 FY2017 FY2018
Administration $ - $ - $ - $ -
Land - - -
Site Investigation - - - -
Design Services - - -
Construction 364,371 - 364,371 364,371
Equipment - - - -
Other Services - - - -
Contingency 18,219 - 18,219 18,219
Overhead 32,793 - 32,793 32,793
Totals $ 415,383 $ - $ 415,383 $ 415,383 5 - $ - $ - $ -
Cost Beyond 5-year program: None
Source of Funding: Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect: Eliminate continuous repairs and patching
Project Title: Auditorium Foyer and Hall Flooring Project Number:
Project Description:Replace existing carpeting in auditorium foyer and hallway
Expenditure Estimated Prier Years Project
Category Total Budget Expenditures Balance FY2014 FY2015 FY2016 FY2017 FY2018
Administration S - 5 - 5 - $ -
Land - - -
Site Investigation - - - -
Design Services - - - -
Construction 124,127 - 124,127 124,127
Equipment - - - -
Other Services - - - -
Contingency 6,206 - 6,706 6,206
Overhead 11,171 - 11,171 12,271
Totals $ 141,505 $ - $ 141,505 $ 141,505 $ - $ - $ - S -
Cost Beyond 5-year program: Standard maintenance
Source of Funding: loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect: No effect on operating budget
Project Title: Move Gen Set at Borough Building Project Number:
Project Description:Remove boiler from boiler room(auto start generator could suck air from cumbustion chamer in boiler)
Expenditure Estimated Total Prior Years Project
Category Budget Expenditures Baiance FY2013 FY2014 FY201S FY2016 FY2017
Administration $ - $ - $ - $ -
Land -
Site Investigation - - - -
Design Services 19,615 - 19,614,966 19,614.96
Construction 326,916 - 326,916.00 326,916.00
Equipment - - - -
Other Services - - - -
Contingency 16,346 - 16,345.80 16,345.80
Overhead 29,422 - 29,472.44 29,422.44
Totals $ 392,299 S - $ 392,299 $ 392,299 S - $ - 5 - S
Cost Beyond S-year program: None
Source of Funding: Loan from the Facilities fund to be paid off with property tuxes
Operating Budget Effect: None
Introduced by: Borough Manager
Requested by: Borough Manager
Drafted by: Finance Director
2 Introduced: 5/16/2013
Public Hearing:
3 Adopted:
4
5 KODIAK ISLAND BOROUGH
6 ORDINANCE NO. FY2013-01C
7
8 AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY
9 AMENDING ORDINANCE NO. 2013-01 FISCAL YEAR 2013 BUDGET BY
10 AMENDING BUDGETS TO ACCOUNT FOR VARIOUS REVENUES THAT
11 ARE OVER BUDGET, PROVIDE FOR ADDITIONAL EXPENDITURES,
12 AND MOVE FUNDS BETWEEN PROJECTS
13
• 14 WHEREAS, taxes on real property deposited into the General Fund are higher than
15 originally budgeted;
16
17 WHEREAS, penalties and interest on taxes are anticipated to be $50,000 or more than
18 originally budgeted;
19
20 WHEREAS, State Shared Revenues will be $392,120 or more than originally budgeted;
21
22 WHEREAS, interest earned on investments in the General Fund will be approximately
23 $100,000 less than originally budgeted;
24
25 WHEREAS, the Borough Manager Department will allocate $10,000 less to the landfill,
26 the Finance Department will allocate $6,000 less to the landfill, the IT Department will
27 allocate $6,000 less to the landfill and the Engineering Facilities Department will allocate
28 $12,000 less to the landfill;
29
30 WHEREAS, expenditures in the Engineering Facilities Department have been higher
31 than budgeted due to an employee's long term illness and death;
32
33 WHEREAS, the Child Care Assistance program is no longer being operated by the
34 Borough and has a residual fund balance of$2,202;
35
36 WHEREAS, expenditures in the Building and Grounds fund, Borough Building, will be
37 approximately $40,000 more than budgeted due to more staff time on building
38 maintenance;
39
40 WHEREAS, The Local Emergency Planning Committee will receive $3,114 less in grant
41 revenues than originally budgeted;
42
43 WHEREAS, the Borough no longer manages a State grant for Coastal Management and
44 this fund has a remaining fund balance of$27,133 which can be transferred to the General
45 Fund;
46
47 WHEREAS, the transfer from the Facilities Fund to the Debt Service has to be reduced
48 by $1,651 and the transfer to Fund 469 has to be reduced by $63,652 due to lower interest
49 earnings than estimated for FY2012,
50
Kodiak Island Borough, Alaska Ordinance No. FY2013-01C
Page 1 of 2
51 WHEREAS, Fund 410, Borough Capital Projects has an unreserved fund balance of
52 $517,202 due to projects coming in under budget and interest earnings higher than
53 budgeted;
54
55 WHEREAS, in Fund 420 Projects 03119 and 05009 have to be restored to their original
56 state approved amount until the State grants the Borough permission to use the funds on
57 another project;
58
59 WHEREAS, in Fund 450 Federal Emergency Management Agency (FEMA) has made
60 numerous amendments to their grants related to flooding; and
61
62 WHEREAS, in Fund 469 Renewal and Replacement Projects the Borough needs to
63 budget an additional $201,457 for island wide underground storage tank removal and
64 replacement, reduce the budget for the Port Lions School underground storage tank
65 removal and replacement project by $82,148, reduce the Larson Bay and Old Harbor
66 HVAC equipment and controls, budget by $545,953, budget $545,953 for a new roof on
67 the Larsen Bay School, budget $1,547,255 for the Kodiak Middle School HVAC controls,
68 and Budget $624,427 for Peterson Elementary HVAC controls.
69
70 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
71 BOROUGH THAT:
72
73 Section 1: The FY2013 budget will be amended per the attached schedule.
74
75 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
76 THIS DAY OF 2013
77
78 KODIAK ISLAND BOROUGH
79
80
81
82 Jerome M. Selby, Borough Mayor
83
84 ATTEST:
85
86
87
88 Nova M. Javier, MMC, Borough Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2013-01C
Page 2 of 2
As of Budget
Adopted Budget 4)30)2013 Balance Adjustments Revised Budget
Fund 100 General Fund
Revenues:
Real Property Tax 29250 50,505 (21,255) 20.000 49,250
Personal Property Tax -2,550 - (5,105) - 7,655 - - 2,550
Non ad Valorem Taxes 43,500 26,495 17,005 - 43,500
Payment in Lieu of Taxes 1,345,000 35,229 1,309,771 - 1,345,000
Severance Taxes 1.815,001 1.234,896 580,185 - 1,815.081
Penalties 6lnt on Tax 150,000 193,473 (43,473) 50,000 200,000
Licenses and Permits 86,500 46,986 39,514 - 86,500
Federal Shared Revenue 151,500 2,367 149,133 - 151,500
State Shared Revenue 2,746,200 3,138,320 (392,120) 204,665 2,950.865
Investment Earnings 225,000 42,765 182,235 (100,000) 125,000
Other 10,700 18,172 (7,472) - 10,700
Sale of Fixed Assets 5,000 9,564 (4,564) - 5,000
Use of fund Balance - - - - 0
Transfer In - - 29,335 29,335
Total 6,610,281 4,793,667 1.816,614 204,000 8,814,281
Expenditures:
Borough Assembly 175,650 128,984 46.666 - 175,650
Borough Manager 464,543 318,741 145,802 10,000 474,543
Borough Clerk 524,764 418,773 105,991 - 524,764
Borough Attorney 129,000 104,189 24,811 50,000 179,000
Finance Department 833,023 758,830 74,193 6,000 839,023
Information Technology Department 869,770 588,727 281.043 6,000 875,770
Assessing Department 605,710 474,204 131.508 - 605.710
Engineering/Facilities Dept 179,774 256,206 (76,432) 112,000 291,774
Community Development 725,804 502,173 223,631 - 725,804
Building Official 131,484 52,093 79,391 - 131,484
Economic Development 73,600 56,973 16,627 - 73,600
General Administration 305,100 164,651 140,449 - 305,100
Parks and Recreation 45,000 7.538 37,462 - 45,000
Emergency Preparedness 49.500 10,842 38,658 - 49,500
Health and Sanitation 286,315 283,800 2,515 - 286,315
Animal Sheller 28,000 28.000 - - 28,000
Culture and Recreation 96,685 77,956 18,729 - 96,685
College and Libraries 195,000 192.000 3,000 - 195,000
Transfers Out 891,559 891,559 - _ 20,000 911,559
Total 6,610,281 5,316,241 1,294,040 204,000 6.814,281
Fund 201 School District Support -
Revenue 10,250,350 10,375.842 (125,492) - 10,250,350
Expenditures 10,250,350 7,707.711 2.542,639 - 10,250,350
Fund 205 Child Care Assistance Program - 0
Revenue - - - 2,202 2,202
Expenditures - 7.953 (78) 2,202 2,202
Fund 210 Land Sales - 0
Revenue 325,714 17,703 303,011 - 325,714
Expenditures 325,714 262,771 62,943 - 325,714
Fund 220 Buildings and Grounds
Revenues
Revenues 569,908 415.541 510,233 - 569,908
Transfers in ' 18.000 . 18,000 - 18.000
Interest Earnings 1,270 1,674 (374) - 1,270
Use of Fund Balance - - - - 0
Total Revenues 589.178 417,216 527,859 - 589,178
Expenditures
Borough Building 516,648 357,454 275,746 (40,000) 476,648
MHC Apartments 8,000 3,074 4,926 - 8,000
School Buildings Major Repairs 35.000 31,695 3,305 - 35,000
Chiniak School 27,000 503 26,497 - 27,000
Various Buildings 2,500 16,883 (14,522) - 2,500
Project Office Expenses - 28,739 (6,358) 40,000 40,000
Total Expenditures 589,148 438,347 289,594 - 589,148
Fund 234 L.E.P.C. 0
Revenues 22,132 8,343 17,597 (3,114) 19,018
Expenditures 22,132 13,746 13,427 (3,114) 19,018
Coastal management
Revenues 27,133 27,133
Expenditures 27.133 27,133
Fund 240 Womens Bay Road Service
Revenues 206.000 237,296 (31,296) - 206,00
Expenditures 206.000 89,299 116,701 - 206,00
Fund 242 Service District No.1
Revenues 368,500 130.723 237,777 - 368,50
Expenditures 368,500 140,767 227,733 - 368.50
Fund 243 Service Area No,2
Revenues 100 72 28 - 10
Expenditures 100 0 100 - 10
Fund 244 Monashka Bay Road District
Revenues 60,850 60,383 467 - 60,85
Expenditures 60,850 80,020 (19,170) - 60,85
Fund 246 Bay View Road Service Area
Revenues 15,257 15.185 72 - 15,25
Expenditures 15,257 5.371 9,886 - 15,25
Fund 250 Fire Protection Area No.1
Revenues 535.200 553.130 (17,930) - 535,20
Expenditures 535.200 281.105 254,095 - 535,20
Fund 252 Womens Bay Fire Department
Revenues 119,000 124,378 (5,378) - 119,00
Expenditures 119,000 71,359 47,641 - 119,00
Fund 254 KIB Airport Fire District
Revenues 13,840 14,244 (404) - 13.84
Expenditures 13,840 13.883 (43) - 13.84
Fund 260 Woodland Acres Street Lights
Revenues 12,050 11,709 341 - 12,05
Expenditures 12,050 3,776 8,274 - 12,05
Fund 261 Trinity Islands Lighting Dist.
Revenues 5,500 5,422 78 - 5,50
Expenditures 5,500 1,375 4,125 - 5,50
Fund 262 Mission Lake Tide Gate
Revenues 3,970 5,485 (1,515) - 3.97
Expenditures 3,970 10 3,960 - 3,97
Fund 263 Trinity Islands Paving Dist.
Revenues 11,000 15,190 (4,190) - 11,00
Expenditures 11,000 3,290 7.710 - 11,00
• Fund 276 Facilities Fund
Revenues 1,190,000 424,064 745,936 - 1,190.00
Expenditures/Transfers Out;
Building Insurance 128,000 110,000 18.000 - 128,00
Debt Service 500,000 500,000 - (1,651) 498.34
Capital Projects Fund 469 R&R 562,000 - 562,000 (63,652) 498,34
Contingencies - - - 65,303 65.30
Total Expenditures 1,190,000 610.000 580.000 - 1,190,00
Fund 277 Tourism Development 0
Revenues 94,810 79,040 15,770 - 94,810
Expenditures 94,810 62,660 32,150 - 94,810
0
Fund 290 Fern Fuller Trust 0
Revenues 66,500 4,781 61,719 - 66,500
Expenditures 66,500 66,500 - - 66,500
Fund 295 Special Projects
Revenues
Transfer in-General Fund 612,372 - 612,372 - 0
Expenditures
10030 Trails Plan 160,000 172,608 (12,608) -
10031 Subdivision,Zoning and Land Management Cc 322,372 328,047 (5,675) -
Assembly Chambers Upgrade 50,000 - 50,000 -
11006 Outside review of salary scale 60,000 53,609 6,391
Laser Fiche Upgrade 20,000 - 20.000 -
Total expenditures 612,372 554,264 (9,650) -
Fund 300 Debt Service
Revenues
Properly taxes 1,690,500 1,747,754 (57,254) 1,690,500
State Debt Reimbursement 2,660 454 1,957,237 703,217 - 2,660.454
Interest Earnings 4,836 5,046 (210) - 4,836
Other - - 0
Transfers in
General Fund 559,509 559.509 - 559,509
Facilities Fund 500,000 500,000 - - 500,000
Total Revenues 5,415.299 4,769,546 645,753 - 5,415,299
Expenditures
Expenditures-School Debt 4,664,881 3,053,199 1,611,682 - 4,664,881
Expenditures-Hospital Debt 743,815 744,183 (368) - 743,815
Expenditures-Karluk Loans 6,603 - 6,603 - 6,603
Total Expenditures 5,415,299 3,797,382 1,617,917 - 5,415,299
Capital Projects
Fund 410-Borough Capital Projects:
Revenues:
Total Revenues 1,223,211 1,743,561 (520,350) 517.202 1,740,413
Projects:
85 Village Metals 150,000 10,412 139,588 - 150,000
0310E Northstar School road/parking lot design 55,000 49,439 5,561 (5,561) 49,439
08003 HS Soil Remediation 475,110 458,027 17,083 (17,083) 458,027
08004 Computer Assisted Mass Appraisal and Collect 400,000 358,839 41,161 - 400,000
09012 Phase II KHS Soil Remediation 100,000 334,245 (234,245) 234.245 334,245
Transfer to fund 420 - - - 348.702 348,702
Contingencies 43,101 - 43,101 (43,101) 0
Total Borough Projects 1,223,211 1,210,963 12,248 517,202 '1.740,413
Fund 420-GO Bond Projects:
Revenues:
Interest Earnings 3.488,407 3,179,687 308,720 151,298 3,639,705
Proceeds from bond 20040 Bond Issue 10 438652 10 438,652 - - 10,438,652
Proceeds from bond 2008 Bond Issue 8,000,000 8,000,000 - - 8.000,000
Transfers in-Fund 410 - - - 348.702 348,702
21,927,059 21,618,339 308,720 500,000 22,427,059
Projects:
03119 New Swimming Pool 13,934,818 13,885,386 49,432 275,182 14,210,000
04101 Old Harbor Gym/Voc Ed renovation 3,282,085 3,192,085 90,000 3,282,085
05009 Kodiak Middle School concrete repair 448,961 152.361 296,600 224,818 673.779
Transfer to HS addition&Renovation 4,261,196 4,261,196 - - 4,261,196
21.927,060 21,491,028 436.032 500.000 22.427,060
Fund 430-State Capital Grant Projects:
Revenues:
06007 ADF 8 G Building Design 2,950,000 - 2,950,000 - 2,950,000
07009 Tsunami Siren,Upgrades 8 Additions 100,000 - 100,000 - 100,000
07014 East Elemntary School Seismic Upgrade 164,522 - 164,522 - 164,522
03007 Kodiak Middle School Playground Equipment 10,000 - 10,000 - 10,000
09002 Alaska Safe Routes to School 5.000 - 5,000 - 5,000
09007 Denali Grant(AKA Kodiak Island Transportation 125,000 - 125,000 - 125,000
09007 DOT Grant(AKA Kodiak Island Transportation 5 100,000 - 100,000 - 100,000
10023 Energy Block Grant US Dept.of Energy 50,000 - 50,000 - 50,000
10024 Karluk Village Warning Sirens 61,936 - 61,936 - 61,936
10025 Akhiok,Ouzinkie,Larsen Bay Village Warning S 141,703 - 141,703 - 141,703
10032 Wcmens Bay Tsunami Shelter FY12 Leg.Grant 1,025,000 - 1,025,000 - 1,025 000
Inlerest earnings - - - -
Total Revenues 4,733,161 - 4,733,161 - 4,733,161
Projects:
06007 ADF&G Building Design 2,950,000 2,950,000 - 2,950.000
07003 Island Lake Trail 48,000 4,194 43,806 48,000
07004 Larsen Bay Equipment 70,000 67,829 2,171 70,000
07009 Tsunami Siren,Upgrades&Additions 100,000 70,668 29,332 100,000
07014 East Elemntary School Seismic Upgrade 164,522 150,794 13,728 164,522
09002 Alaska Sale Routes In School 5,000 - 5,000 5,000
09007 Denali Grant(AKA Kodiak Island Transportation 225,000 208.151 16.849 225,000
09007 DOT Grant(AKA Kodiak Island Transportation 5 100,000 - 100,000 100,000
10023 Energy Block Grant US Dept.of Energy 50,000 15,884 34,116 - 50,000
10024 Karluk Village Warning Sirens 61,936 55,073 6,863 61,936
10025 Akhiok,Ouzinkie,Larsen Bay Village Warning S 141,703 141,703 - 141,703
10026 Old Harbor Village Warning Sirens 135,000 45,000 90,000 135,000
10032 Womens Bay Tsunami Shelter FY12 Leg.Grant 475,000 585 474,415 - 475,000
R&R Contingencies transer to fund 469 207,000 - - 207,000
Total Expenditures 4,733,161 3,687,760 647,898 - 4,733,161
Fund 450 Capital Projects
Revenues
State Seismic Reimbursement 6,121,375 6,121,375 (2,422,925) 3,698,450
11001 KMS GYM Seismic Upgrade(grant) 462,000 405,382 56,618 (56,618) 405,382
FEMA GRANTS($146,823 is spreadout below) 0
LIST OF FEMA GRANTS
10003 Regency Measures-FEMA 1,824 16,931 (15,107) 15,107 16,931
10004 Panamarotf Creek Road FEMA 11,255 32,183 (20,928) 20,928 32,183
10005 Alitak Rain Event FEMA 309 309 (309) 0
10006 Fairgrounds General Debris FEMA 8,365 (8,365) 8,365 8,365
10007 Fairgrunds General Debris 21,992 21,819 173 (173) 21,819
10008 Fairgrounds emergency Measures FEMA 56 5,000 (4,944) 4,944 5.000
10009 Middle Bay/Chiniak Rain event FEMA 972 11576 (10,704) 10,704 11,676
10010 Womens Bay Service Area Debris FEMA 412 27,085 (26,673) 26,673 27,085
10011 Bells Flats Road FEMA 16,942 16,278 664 (664) 16,278
10012 Panamaroff Creek Road FEMA 1,261 30,664 (29,403) 29,403 30.664
10013 Panamaroff Creed Road Section FEMA 7,400 7,468 (68) 68 7,468
10014 South Russian Creek Rd FEMA 84,034 84,831 (797) 797 84,831
10016 Women's Bay Rain Event FEMA 366 366 (366) 0
10018 Salonie Creek Rd Damage FEMA 22,782 (22,782) 22,782 22,782
10020 Bioplug Sargent Creek FEMA - - 41,135 41,135
10027 Road Shoulder Repair R Culvert Replace - 55.233 (55,233) 55.233 55,233
10028 Marmot Dr.and Harbor Way FEMA . 1,845 (1,845) 1,845 1,845
12010 Anton Larsen Dock 2,000.000 2,000,000
12010 Antonn Larsen Dock Denali Commission 80,000 80,000
State Grant-Emergency Generators 1,320,853 1,320,853 (1,320,853) 0
12011 Emergency Generator Contingency - - 168,853 168,853
12012 Old Harbor Generator - - 1,007,000 1,007,000
12013 Karluk Generator - - 33,000 33,000
12016 Bayside Emergency Generator State Grant - - 40,000 40.000
xxxx2012 Honeland Security Grant - - 35,000 35,000
transfer in Fund 410 - - 81,769 81,769
Transfer in Fund 495 85,000 85,000 (85,000) 0
Transfer in from Buildings and Grounds 95,000 95,000 - 95,000
Interest Earnings - - - 0
Transfer in tram Fund 100 Local Match(Denali Anton Larsen Grant) 20,000 20,000
Total Revenues 8,231,051 842,542 7,388,509 (183,302) 8,047,749
Projects Fund 450
00011 Auditorium Roof 703038 703,038 - - 703,038
09013 High School Fire Alarm 34,028 34,028 - - 34,028
09015 Demo Old Chiniak School 83,024 83,024 - - 83,024
09016 Akhiok Sewer Line 25,494 25,494 - - 25,494
09018 Middle School Close(In place)&Replace UST 86,194 16,225 49,969 (49,969) 16,225
09019 Boro.Build.Power Distribution Panels 55,561 55,561 (55,561) -
09020 Main Roof 52,595 52,595 - 52,595
09021 Boro Bld Sidewalk and Handrail Repairs 50,567 50,567 - 50,567
10000 High School Parking Lot Paving 283,113 283,113 - 283,113
10001 Schjool District Small Projects 41,127 41,127 - 41,127
10003 Regency Measures-FEMA 16,907 16,907 - 16,907
10004 Panamaroff Creek Road FEMA 32,183 22,755 9,428 (9,428) 22,755
10006 Fairgrounds General Debris FEMA 8,270 8,270 - - 8.270
10007 Fairgrounds General Repair 21,692 21,992 - 21,992
10008 Fairgrounds emergency Measures FEMA 4,959 4,959 - - 4,959
10009 Middle BayiChiniak Rain event FEMA 27,043 28,015 (972) 972 28,015
10010 Womens Bay Service Area Debris FEMA 27,085 25.919 1,166 (1,166) 25,919
10011 Bells Flats Road FEMA 16,942 16.942 - - 16,942
10012 Panamaroff Creek Road FEMA 30,664 32,270 (1,606) 1,606 32,270 .
10013 Panamaroff Creed Road Section FEMA 9,970 9,988 (18) 18 9,988
10014 South Russian Creek Rd FEMA 84.031 85,033 (1,002) 1,002 85,033
10017 Chiniak School Soil Remediation 95,000 27,233 67,767 - 95,000
10018 Salonie Creek 22,864 22,864 - - 22,864
10020 Bioplug Sargent Creek 41,135 1,076 40,059 - 41,135
10027 Road,Shoulder Erosion&Culvert Repair 3 Sistt 55,233 36,178 19,055 (19,055) 36,178
10028 Marmot/Harbor Way 1,845 630 1,215 (1,215) 630
10029 Kodiak Middle School Emergency Generator 82,661 82,661 - - 82,661
11001 KMS Gym Seismic Upgrade(grant) 405,382 405,382 - - 405,382
12010 Anton Larsen Dock 2,100,000 990 2,099,010 - 2,100,000
12011 Emergency generator contingency 240,853 - 240,853 (72,000) 168,853
12012.01d Harbor Emergency Generator 1,007,000 295 1,006,705 - 1,007,000
12013 Karluk Emergency Generator 33,000 390 32.610 - 33,000
12016 Bayside Emergency Generator 40.000 - 40,000 - 40,000
xxxx 2012 Homeland Security Grant - 35,000 35,000
R&R contingencies 890,485 - 890,485 (890,485) -
Contingencies 119,036 - 119,036 (119,036) -
Transfer to Fund 410 369,499 369,499 - - 369,499
Transfer to Fund 420 933,009 - 933.009 - 933,009
Transfer to Fund 495 - - - - -
Transfer to Fund 469 119,262 - 119,262 996,015 1,115,277
Total Expenditures 8,231,051 2,509,459 5,721,592 (183.302) 8,047 749
Fund 460-High School Addition and Renovation
Revenues
Sale of Bonds 68429,814 - 68 429,814 - 68,429,814
State Grant 7,538,000 - 7,538,000 - 7,538,000
Transfer in-Fund 420 4,167,212 - 4,167,212 - 4,167,212
Transfer in-Fund 410 93,983 - 93,983 - 93,983
0
Interest Earnings 250,000 - 250,000 - 250.000
Total Revenues 80 479,009 - 80479,009 - 80,479,009
Projects -
High School Addition and Renovation 80,479,009 5,914,766 74,564,243 - 80,479,009
Total 80,479,009 5,914,766 74,564 243 - 80,479,009
Fund 469 Renewal and Replacement Projects
Revenues
Legislative Grant-emergency generator 435,147 - 435,147 - 435,147
Receipts in Renewal&Replacement Fund 4.800,409 - 4,800,409 2,165,517 6.965,926
Transfer in from Fund 450 119,262 - 119,262 996,015 1,115,277
Total Revenues 5,354,818 - 5,354,818 3,161,532 8,516,350
Expenditures
09019 Boro.Build.Power Distribution Panels - - 55.561 55,561
10037 Borough Building New Roof 847,884 847,884 - - 847,884
11002 East Elementary Generator&Building 1,281,537 1,167,808 113,729 - 1,281,537
11003 Chiniak Removal of Underground Storage Tank 74,751 77,445 (2,694) - 74,751
11004 Ahkiok Teacherage Rehabilitaion 45,379 45,379 - - 45,379
11005 Borough Building Combustion Air 21,637 21,637 - - 21,637
11009 Island Wide UST Removal/Replacement 91,515 10,391 81,124 201,457 292,972
11010 Karluk HVAC Controls 59,400 53,084 6,316 - 59.400
12001 Borough Building&North Star Elementry Ext Pa 269,499 5,483 264,016 - 269,499
12002 Port Lions Under Ground Storage Tank 82,220 72 82,148 (82,148) 72
12003 Borough Building New Receptacles 63,107 . 55 63,052 - 63,107
12004 Borough Building Return Air Duct 2nd Floor 270,459 264 270,195 270,459
12005 East&Peterson Flooring 738,504 721 737,783 - 738,504
12006 KM5 Elevator Controls 51,840 46 51,794 51,840
12007 Larsen Bay Old FIVAC Equip&controls 546,487 534 545.953 (545,953) 534
12008 Main Remove UST 69,401 61 69,340 (69,340) 61
12017 Baraonof Park 500,000 500,000 - - 500,000
XXXXX Larsen Bay School Roof Replacement - - - 545,953 545,953
XXXXX KMS HVAC Controls - - - 1,537,255 1,537,255
XXXXX Peterson HVAC - - - 624,427 624,427
R 8.Rcontingency 341,198 341,198 894,320 1,235,518
Contingencies - - - 0
Total Expenditures 5,354.818 2,730,865 2,623,953 3,161,532 8,516,350
Fund 490 Landfill Capital Projects
Landfill Lateral Expansion
Alaska Clean Water Fund Loan 14 463,548 - 14,463.548 - 14,463,548
Revenue bonds 3,650,000 - 3,650,000 - 3,650,000
Municipal Matching Grant 3,000,000 - 3,000,000 - 3,000,000
FY 12 Leg.Grant 3,000,000 - 3,000,000 - 3,000,000
24,113,548 - 24,113,548 - 24,113,548
07013 Landfill Lateral Expansion 24,113,548 5,292,848 18,820,700 - 24,113,548
24.113,548 5,292,848 18,820,700 - 24,113,548
Fund 495 Hospital Capital Projects -
FY12 Leg.Grant 1,275,000 - 1,275,000 - 1,275,000
CDBG FY11 90,000 90,000 - - 90,000
Revenue Bonds 18,500,000 18.500.000 - 18,500,000
Total Revenues 19,865,000 90,000 19,775,000 - 19,865,000
Expenditures -
09010 Long Term Care Center 19 865,000 589,014 19,275,986 - 19,865,000
Total Expenditures 7,756,830 6,434,037 1,322,793 - 19,865,000
Fund 530 Solid Waste Collection/Disposal -
Revenues 2,361,549 2,211,532 150,017 - 2,361,549
Expenditures 2,361,549 1,421,290 940,259 - 2,361,549
Fund 540 Hospital Enterprise Fund -
Revenues: -
Interest Earnings 25,000 27,332 (2,332) - 25,000
Providence Hospital Lease 720,000 660,000 60,000 - 720,000
Transfer in from Fern Fuller 66,500 66,500 - - 66,500
Use of Retained Earnings 264,100 264,100 - 264.100
Total Revenues 1,075,600 753,832 321,768 - 1,075,600
Expenditures and Transfers:
Expenditures 1,075,600 115.500 1075,600 • 1,075,600
Total Expenditures 1,075,600 115,500 1,075,600 - 1,075,600
Fund 555-Kodiak Fisheries Research Center
Revenues 2,122,229 1,387,320 1,124447 - 2,122,228
Expenditures
Research Facility 2,077,728 661.091 1,649,904 - 2.077,728
Dorm Facility 44,500 30,013 23,553 - 44,500
2,122,229 691,104 1,673,457 - 2,122.228
Fund 560-Telephone 911 Service
Revenues 50,000 30,809 29,619 - 50.000
Expenditures 50,000 50,219 49,858 - 50,000
KODIAK ISLAND BOROUGH
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