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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 • a Division cif Benefit OME, &ompensation 8Th Human R e s o u r c e s - 0 0 8EC3 []c_@ o o ro u g ID A K • Com 0 eEsaaloE @Rudy r�'�1Cfll�� � oOff I`- . o � Gal' thinking ahead 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 G°),Fox Lawson&Associates a Uniuun of Gllaghcr Benefit Services,Inc 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 s, 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. Gam.Fox LawfCallaah �u 5 e,,!.,„ . 5 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. 6 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 Unidun of Callaxhcr Benefit Services,Inc. 7 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. G� FozLawrcii uhAx«os a,,Inc. 8 e *y ,, x r 3 k°k.i §T(M , ' ) DBM Step 1 Bands i 1 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 / \ / i 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,,,, ... • " r " 'fi ; ' g t''';',4""'","?. ''„,(,?'.2,7.'„-",t' ' t ` e, a!i • x '''? 1-4 't fi” :'4$ ti.t r t ,. L .; >' S ° ail, k x(0 ',1 � r �e 9 /�9 H g Y4� " '. ; " f: r ? r f u ,,)ko„ y 4 6j r , A ff Y. R k H : ' 4T��F! x , tin X , $J G. Fox Lawson hA ssiates 3r x v i;; �, Krw m '• a x'+`r>l i " i 'M` d 2-rim a� DBM Step 2 - Grade Authority Structural Sapiential Authority Authority Responsibility Accountability Advisability Informability GDFox Lawson&Associates UnNun of Gallagher tlmAn Scrvk.+,Int. 10 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`,' .. _ Gt Fox Lawson Associates 11 no � sSSre 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 1 G°o Fox Lawson Sz Associates Ilivicjon of Gallagher Benefit Services,Inc. < M CORwMcaftoou Bindu e 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. 'ice Fox Lawson&Associates �'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 P Gp ,Fox Lawson&Associates 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 16 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 G Fox Lawson iiwher Associates .,in 17 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 18 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 19 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. 23 • 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 24 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. 25 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) G Fox Lawson&Associates a f ivirion of Gallagher Benefit Se,viccv,Inc. 26 = cyp+M.ivs •' t W" .s 4 TM-17;4"7° i r z ; .""-::,. : ;a: l f 6< Y� / - ' . :.. 'fi�xF (ik f a �'',m� l"3 F g-a t...7:', 1 *Fr n ..�/m 'x +1 z fi M,�t 1 t1 r p�1;,11,0-7,..24,4..'; • F 4; a ? 7 1.4 Summary of Salary Data-Comparisons ' •z . 1 ..... _..k. 3"T , ..)',.„ . ,, n sx i;x AH „,,A„;,,, a .,,„.„' .. a ,. . 2.-:;:",, _+...,v.F s'Y;,;' 5 e.:' .tt a' 't1Y 53,=� 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% Ga.Fox Lawson&A . !.2 a ' ' -' ,. S1. a C..t i. F t [ . e 'f } T� 6• t . . . -st.".4' 5 n,, ur.p'" " 27 *: r ._ '1° .+�: S*sr� t Pl : ,rv.71: rT 4 h..Q}yt£,.. ri� 1 % aiSfaai _,�.�Y: �a J A. Set. lYh .P Gw t&y 2.-. f � 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. 28 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 1) i q t eV 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 In t N. p`14j l0/1 " l 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 ill T t 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 $ - $1,040,470 t F ZS° • Kodiak Island Borough Budget Worksheet Repo,,y, 2010 Actual 2011 Actual 2012 Actual 2013 Amended 2013 Actual Calculated Account Number Description Amount Amount Amount Budget Amount 2014 Level 1 2014 Level 2 Column 1 Fund 540 Hosp Enterprise Fund Roven tie Department 000 Fund Revenues State Shared Revenu@$ 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 I1/ I ' .3) 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 1 1 N 4 . 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 1 g 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 V1 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 11 DO • 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 1 t^, e'er 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 ' , QI, W Pi 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 in 1' • CM w _j 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 WORK 9 SESSION Work Session of: t'Io�j l , ,9013 Please PRINT your name Please PRINT your name 'ilyr 4.6-rl/,meted AM14 \G\ �b�b9\4 6 o g.ts 1-@ L <1\ 464)04+ LSw Ra-vca. 7 <(\ < /I lihioteit Q-4=1\avic vuoSir �as AL--(M � • i64- ix/oc,FrS al ie ow e�( ��� k,b.6 KODIAK ISLAND BOROUGH WORK SESSION Work Session of: Please PRINT your name Please PRINT your name /9x/ Jo/e,& \w Cr\ .cv V 'A