2013-04-25 Joint Work Session Kodiak Island Borough
Assembly/School Board Joint Work Session
Thursday, April 25, 2013, 6:30 p.m. — 7:30 p.m.
School District Conference Room
School District Hosting
Joint work sessions are informal meetings of the Borough Assembly and School Board where
elected officials discuss issues that affect both Borough and School District. Although additional
items not listed on the joint work session agenda are sometimes discussed when introduced by
elected officials, staff, or members of the public, no formal action is taken at joint work sessions
and items that require formal action are placed on a regular Borough Assembly and/or School
Board meeting agenda. Public comments at work sessions are NOT considered part of the
official record. Public comments intended for the "official record" should be made at a regular
Borough Assembly or School Board meetings.
CITIZENS' COMMENTS (Limited to Three Minutes per Speaker)
ITEMS FOR DISCUSSION
1. KIB School District FY2014 Budget Presentation
0 0 ft:Aft
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,
e_ , �iry
Stewart McDonald
Superintendent
a z
trin .
Kodiak Island Borough School District
Business Department
722 Mill Bay Road
Kodiak, AK 99615
Date: April 23, 2013
To: Bud Cassidy, MB 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 FY14 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.
cthilE,ND1I NT io ui S `
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 1, 2013
Prepared 04/14/17
Calculation on Adjusted ADM
FY2014 Projected
District Adjusted S21 M 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 Strait 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
Dillinjham 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
Iditarod Area 971.48 82,586
Juneau Borough 8,988.90 764,146
Koko 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 5,250.32 446,329
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 6,553.01 557,071
Pelican 71.24 3,634
Petersburg 1,172,42 99,667
Pribilof 339.82 28,888
Saint Mary's 555.05 47,185
Sitka Borough 2,893.71 245,994
Skagway 179.31 15,243
Southeast Island 900.88 76,584
Southwest Region 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. Edgecumbe High School 686.41 57,879
TOTAL 247,242 S 21,000,000
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' KODIAK ISLAND BOROUGH SCHOOL DISTRICT
FY14 PRELIMINARY BUDGET
I 2013-2014
Presented to Kodiak Island Borough Assembly
4.23.2013
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I KODIAK, ALASKA
www.kibsd.org
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IKodiak Island Borough School District
2013 - 2014 Budget
ITABLE OF CONTENTS
I. INTRODUCTORY SECTION
Introductory Narrative 1
I Budget Process 2
Annual Timeline 3
Projected Enrollment 4
I Revenue Budget 4
Expense Budget 7
High School/Middle School Staffing Formulas 8
I Elementary School Staffing Formulas 9
K-12 School Staffing Formulas 10
Other 10
Budget Hearings/Presentations 10
III. ORGANIZATIONAL SECTION
I Government Structure 11
Board of Education 12
Organization Chart 14
I District Administration Initiatives 15
Secondary Schools Initiatives 19
Elementary Schools Initiatives 21
I K-12 Schools Initiatives 26
Basis of Accounting/Fund Types 27
Budget Process 29
I Budget Calendar 30
Relevant Statute 32
III. FINANCIAL SECTION
IProjected FY13 Enrollment Figures 33
Foundation Formula Estimate 34
I Letter from the Department of Commerce, Community, and
Economic Development about 2012 Full Value Determination 35
Borough Revenue Cap Estimate 36
I Local Support History 37
General Fund Standard Reports
General Fund - Revenue 38
I General Fund - Object Summary 39
General Fund - Non-Personnel Summary by Site 40
General Fund - Summary by Function 41
I Summary of FTE 42
Kodiak High School 43-44
Kodiak Community Swimming Pool 45-46
Correspondence Study 47-48
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Kodiak Middle School 49-50
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IEast Elementary 51-52
Main Elementary 53-54
I North Star Elementary 55-56
Peterson Elementary 57-58
Akhiok School 59-60
Chiniak School 61-62
I Danger Bay School 63-64
Karluk School 65-66
Larsen Bay School 67-68
I Old Harbor School 69-70
Ouzinkie School 71-72
Port Lions School 73-74
I Village Wide Services 75-76
District Wide Negotiated Fringe Benefits 77-78
District Wide Services 79-80
I Auditorium 81-82
Technology Services 83-84
Education Support Services 85-86
Quality Schools 87-88
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Special Services 89-90
Board of Education 91-92
Central Administration 93-94
I Business Operations 95-96
Maintenance & Operations 97-98
Other District Wide Services 99
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' Kodiak Island Borough School District
722 Mill Bay Road
Kodiak, AK 99615
1
April 23, 2013
Members of the KIB Assembly
Kodiak Island Borough, Alaska
The FY14 Budget presented herein was approved by the Kodiak Island Borough School District Board of
Education at their 4/22/13 regular board meeting. It is presented for the consideration of the Kodiak
Island Borough Assembly and all other interested parties. The budget document and the audited financial
statements are the two primary publications that communicate the District's financial position and future
' plans for spending.
We feel that this document provides a comprehensive picture of the FY14 Operational Budget. The
budget presented before you includes an introductory, organizational, financial and informational section.
Each major section provides readers with critical information to better understand the budget.
GOVERNMENT STRUCTURE
The Kodiak Island Borough School District (KIBSD) operates a public school system under an elected
school board, as permitted by Alaska State Statutes 14.14.060 and 29.35.160.
' The Kodiak Island Borough School Board is composed of five members who are elected at-large. Per AS
14.12.050, the term of office for each elected member is three years. In accordance with AS 14.12.030
(e), KIBSD has one nonvoting delegate from Kodiak's USCG installation to advise and assist the board
and to act as a liaison between the board and the Coast Guard community. The board also has a student
representative that serves as a nonvoting, advisory member.
' The Kodiak Island Borough School District serves about 2,500 students in grades K-12. KIBSD provides
educational services at 14"brick and mortar" schools. In addition to these schools, the District operates a
correspondence program.
The majority of students attend school in the main population center surrounding the City of Kodiak, at
the northeastern tip of Kodiak Island. Beyond the six schools located in or around the City of Kodiak, the
District operates an additional eight schools in smaller communities throughout the Kodiak Island
Archipelago. These communities include: Akhiok, Chiniak, Danger Bay, Karluk, Larsen Bay, Old
Harbor, Ouzinkie, and Port Lions.
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' BUDGET PROCESS
The budget development process for the subsequent year begins with strategic planning sessions in the
tfall. Stakeholders within the Kodiak Island Borough take part in various strategic planning forums.
These strategy sessions are grounded on a comprehensive needs assessment. The District's needs
' assessment incorporates data taken from both formal and informal measures. The needs assessment is
paired with the school and district-wide plans to come up with a starting point for further development
and/or revision of strategic initiatives. This activity and input from our diverse community highlights the
continuous improvement component for the District's annual budget.
In January, a preliminary budget is presented to the board of education. The preliminary budget is set by
projected enrollment figures for the subsequent year. Based on the projected enrollment, administration
determines what resources will be available to fund education and meet the needs of the community.
From January through March, several budget hearings are held for further community input. In April,the
school board approves the budget to be presented to the Borough Assembly. The Borough must approve
an annual appropriation to
KIBSD within thirty(3.0) days
Student
per per AS 14.14.060. If the local July 1 Count
' appropriation is different than (October)
the amount of requested \\\
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funding,the board wi
tak e action in June to app ro ve
an adjusted budget before it is
submitted to DOEED.
Borough Projected
Local Enrollment
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Figure 1: The budget is due to Con(May Due
$ b' \la ) (November)
4\%DOEED by July 15
BOE Prebntnan-
A
Approves
gees
Budges Budgct
Relevant Statute
Alaska Statute Sec. 14.14.060. Relationship between the borough school district and
borough; finances and buildings. (c) Except as otherwise provided by municipal ordinance,the
borough school board shall submit the school budget for the following school year to the borough
assembly by May 1 for approval of the total amount. Within 30 days after receipt of the budget,
the assembly shall determine the total amount of money to be made available from local sources
for school purposes and shall furnish the school board with a statement of the sum to be made
available. If the assembly does not, within 30 days, furnish the school board with a statement of
the sum to be made available the amount requested in the budget is automatically approved.
Except as otherwise provided by municipal ordinance,by June 30, the assembly shall appropriate
the amount to be made available from local sources from money available for the purpose.
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I Relevant Borough Code
MB Code Sec.3.15.030(b) 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
Iincorporated into the borough budget and budget message.
Relevant Policy
Budget
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BP 3100
The School Board shall establish and maintain a balanced budget. The Board shall adopt an annual
Ibudget which is compatible with District goals and objectives.
The District budget shall be prepared annually from the best possible estimates of revenues and
I expenditures. The Superintendent or designee shall determine the manner in which the budget shall
be prepared and shall schedule the budget adoption process in accordance with legal time
requirements. A public hearing shall be held prior to the adoption of the budget or a revised budget.
I In order to receive public input early in the budget preparation process, members of the community
and staff shall review the proposed budget at regular intervals during its preparation and shall report
its findings and recommendations to the Board.
' ANNUAL TIMELINE
The Board of Education and school district administrators begin the budget process in September of each
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year. The annual timeline for the budget process is captured in the diagram below.
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' Needs Assessment Strategic Planning
District Plans(Blueprint)
September October
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I Enrollment Projection Budget Handbook School Plans&Budgets
Due Distributed Developed
November 5 November Nov/Dec
Budget Hearings Revise Preliminary
Preliminary Budget Bud
Presented to Board of g g Budget as Appropriate
Education (Legislative Changes,
Janua February Health Insurance,etc)
ry March
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School Board Approval Assembly to Approve Budget Due to DOEED
Local Contribution
IApril May July 75
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' PROJECTED ENROLLMENT
Based on the October 20 day count period,the following steps were taken by the District in order to
Iestimate student enrollment. (Student enrollment is projected to be 2,529 in FY14.)
1. Grades at all school sites are moved ahead one grade level, assuming 100%cohort survival.
2. Incoming students for town elementary schools are based on the average actual enrollment for the
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prior three years.
3. For rural sites, Kindergarten enrollment is based on administrative recommendations.
4. Sites affected by feeder schools are adjusted based on 100% cohort survival or a 3 year average
I of incoming students.
Note: The method used for the high school is slightly different than that of the middle
school. Incoming students at KMS represent the sum of fifth graders at town elementary
' schools, again,assuming 100%cohort survival. KHS, on the other hand, has two private
feeder schools: St. Mary's and Kodiak Christian School. Eighth grade enrollment at these
two schools was obtained and added to the KMS cohort to come up with an incoming,
freshman class at KHS.
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Enrollment History & Projections
I 2,800
2,200
— ,
—� --/N°—�
2,600 V
_2,500 —v-
' 2,400
2,300
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REVENUE BUDGET
IThe general fund revenue budget of$48,702,474 was based on a projected enrollment of 2,529. The
biggest factor determining KIBSD's operating revenue is the State's foundation formula. Currently, this
I budget presentation uses the Governor's proposed funding level for K-12 public education funding.
Further Revenue detail is as follows:
• Local Sources: The Local Sources section of the revenue presentation has be increased the
I _ category of designated fund balance. The addition of$500,000 of designated fund balance is
noted and will be made available only if the district's self-insured health insurance plan ends the
year with an excess of district paid premiums over total claims. These funds have historically
I been added into the district's operational budgets during the winter revision process if they are
available after the prior year's health claims have been paid. By including the funds in the budget
proactively the district is showing its commitment to funding equipment and technology
replacement with this source. Expenditures for full replacement cycles will only be made if the
I funds become available.
It should also be noted that this presentation reflects an increased level of funding from the
borough to the FY14 maximum allowable local contribution of S l 0,649,720. This amount is an
I increase of$399,370 over FY13 funding level. There is information included in this presentation
regarding the maximum allowable local contribution.
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• State Sources: The FY 14 budget was calculated based on an estimated ADM (student count
derivative)of 2,529. Additional estimates were made in the student counts pertaining to intensive
needs special education students and correspondence students. These estimated student counts
I result in a decrease of state Foundation Program funding of approximately$125,000. A small
adjustment was made in the Supplemental Aid and is reflective of the amount presented in the
Governor's budget proposal as KIBSD"s share of a one-time funding allocation. This funding
has been ratified by the legislature and awaits final approval by Governor. Last minute
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amendment to the budget bill included some categorical funding for student safety and security.
These funds have not been included in this presentation as final clarification of amount and
purpose has yet to be determined. These funds will be included as a future budget amendment
I once the district has had the opportunity to clarify the amount and purpose of these funds.
• Federal Sources: Impact Aid funding is in question due to the fiscal struggle at the federal level.
The district's FY13 Impact Aid was decrease by roughly 24% under the budgeted amount. In our
1 discussions with representatives at the Alaska DEED the recommendation has been to plan on a
full 30% decrease of FY 13's budgeted amount for FY14,thus this presentation includes a
reduction of 30% in Impact Aid as compared to the original FY13 budgeted amount.
I The total revenue in this final FY14 budget presentation is $48,702,474 and is$141,328 more than the
KIBSD FY13 winter revised budget.
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As noted above, KIBSD's FY 14 budget is based on an increased dollar amount($10,649,720) in local
contribution compared to the FY 13.This budget presentation calls for$9,795,870 in annual appropriation
and$853,850 in in-kind services. This contribution level equates to 100%of the maximum allowable
local contribution for FY14.
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The local contribution maximum"cap` comes from a calculation defined by State statute(AS 14.17.510).
The`'cap" is adjusted each year based on both the full taxable value of Kodiak Island Borough as well as
I basic need determined in the Foundation Formula-both factors have seen increases over the prior year.
The Kodiak Island Borough School District received the 2012 Full Value Determination from the
Department of Commerce Community and Economic Development of$1,436,477,600 in real and
Ipersonal property.
$12,000,000
$10,000,000
r— r- �- z
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I $8,000,000 - -- , — — — — — — - eLocalSupport
o Max Allowable
$6,000,000 — — — — — — — — — — -
I $4,000,000 — — — — — — — — —
' $2,000,000 TLLTTI —
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IIn order to address an identified level of inadequate funding in the state retirement systems in
FY2008 the State of Alaska began contributing additional funds as calculated by an actuarial to
I maintain the legitimacy of the state retirement benefit programs. The on-behalf true-up is
completed every year at the end of July to adjust for any over or under usage of the legislative
relief funding. The state's on-behalf contribution is the difference between the Actuarially
IDetermined Rate and the Employer Effective Rate.
The FY14 actuarial rate for both TRS and PERS retirement plans again increased over FY13 rates. While
I the rates increased,resulting in additional revenue the expense side of the budget will see an equivalent
adjustment,to make the net impact on the FY14 budget zero.
I FY13 Employer Rate On-behalf Actuarial Rate
TRS 12.56% 40.11% 52.67%
PERS 22.00% + 13.68% = 35.68%
IFY14 Employer Rate On-behalf Actuarial Rate
TRS 12.56% + 41.06% = 53.62%
PERS 22.00% + 13.68% = 35.68%
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Retirement Costs
I8,000,000
y-
7,000,000 ■
I6,000,000 ■
5,00Q000 ■ 9 Total On-Behalf
I4,000,000 El Total Dist'ict
Retirement Cost
3,000,000 000000 000000' ,dh
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F e e C C e e C e C
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The presented FYI4 budget includes the use of fund balance in the amount of$500,000. For FY13,
IKIBSD designated$809,723 of reserves to support a balanced budget.
In order to present a balanced budget to the Borough, KIBSD has carefully reviewed attrition
opportunities and has decreased staffing levels by 12 certified FTE and 7.27 classified FTE. KIBSD will
I continue to seek out opportunities for additional revenue, further reductions of expenses, or a combination
of the two.
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PRELIMINARY EXPENSE BUDGET
' Total general fund expenses have been reviewed and adjusted to present a balance budget. The following
significant elements presented within the FY 2014 budget have contributed to this increase:
• Regular movement and contractual obligations of FY 13 staffing levels based on the salary
schedule for MESA(classified staff) increased the budget by$346,000 over FY 13. An
additional increase of$205,000 in certified salary and benefits costs are based on steps(lateral)
' movement for the KBEA bargaining unit. The current KBEA contract expires 6/30/2013 and
negotiations are currently in process.
• Preliminary health insurance rates are projected to increase by 5.5%. This adjustment contributed
to an overall increase of$387,000 to district health care costs in FY14. However, this renewal is
only based on 7 months of claims experience. The actual renewal rate will not be available until
later this spring. It is likely this projected renewal rate will increase based on recent claims
tinformation.
• Energy costs are expected to climb over the next year. Energy, along with other utility services,
contributed to an overall increase in utilities of$110,000.
• Transfers to other funds were decreased by $20,000 to$180,000. This transfer is budgeted to
offset the costs of the school lunch program.
• Other increases can be attributed to increased allocation in the amount of$110,000 for curriculum
material adoption in the area of mathematics.
• The district has budgeted$500,000 for equipment replacement which is directly offset by fund
balance generated by a refund from the district's health insurance plan. This refund is not a
' certainty and such an expense would only be incurred should the refund materialize.
While adjusting staffing levels to fall within budget constraints, KIBSD continues to strive to maintain
the reasonable pupil/teacher ratios. The following staffing formulas are meant to assist administration in
determining personnel needs at the school level. These formulas help tie positions within the District to
student enrollment; creating scalability by equating positions to quantitative measures (i.e. average daily
membership or the square footage of a particular building). While these formulas represent useful
indicators,they are not meant to be absolute in nature.
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IHIGH SCHOOL/ MIDDLE SCHOOL STAFFING (2013-2014)
I SCHOOL
POSITION ENROLLMENT NUMBERS NOTE
Principal <150 .50 per school
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>=150 I per school
Assistant Principal 200-350 .50 per school
I >350
>700 1 per school
2 per school
I Classroom Teachers All 1:20 students Doesn't include:
specialists,therapists,
counselors
ILibrarian >=600 1 per school
Counselor All high schools 1 per 250 ADM
IAll middle schools I per 350 ADM
Athletic Director >650 1 per high school
I Paraprofessional All 15% of teacher
allocation
I Custodian All Average of:
I per 30,000 sq. ft.
I per 150 students
ISecretary All high schools I per 300 ADM
All middle schools 1 per 200 ADM
IRegistrar All high schools .50 per 300 ADM
Accountant III All high schools I per school
ILibrary Aide >75 .50 per school* *when no Librarian
>150 1 per school*
>600 .50 per school
INurses All As needed
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ELEMENTARY SCHOOL STAFFING (2013-2014)
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POSITION SCHOOL
ENROLLMENT NUMBERS NOTE
Principal All 1 per school
Classroom Teachers K-3 1 per 25 students Doesn't include:
4-5 1 per 30 students specialists,therapists,
counselors
Reading Specialists All 1 per school
' Custodian All Average of:
1 per 15,000 sq. ft.
1 per 100 students
Secretary III All 1 per school
Secretary I All .75 per school
Library Aides All .75 per school
tNurses All As needed
Special Services Personnel All As needed
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IK-12 SCHOOL STAFFING (2013-2014)
SCHOOL
IPOSITION ENROLLMENT NUMBERS NOTE
Principal >30 .50 per school
>50 1 per school
IClassroom Teachers <=20 2 per school
<=30 3 per school Doesn't include:
I <=40 3.5 per school specialists,
<=50 4.5 per school therapists,
<=60 5 per school counselors
I Paraprofessional <=20 I per school
<=30 1.5 per school
<=40 2.0 per school
I <=50
<=60 2.5 per school
3 per school
I Custodian All Average of:
1 per 10,000 sq. ft.
<=20 I hour
I Secretary I <=30 2 hours
<=q0 3 hours
<=50 4 hours
I <=60 5 hours
Special Services Personnel All As needed
' OTHER
I The FY 14 Budget meets the State of Alaska mandate of 70% of total operating fund expenditures being
dedicated to instructional areas. The budget stands at 73.52% instructional and 26.48% instructional
support.
IBUDGET HEARINGS/PRESENTATIONS
Prior submitting the budget to KID, the Kodiak Island Borough School District had a minimum of four
I public hearings and four informational work sessions scheduled in accordance with the budget
development calendar on the District's website. Public comments have been encouraged.
' Respectfully Submitted,
I Stewart McDonald Lisa Pearce
Superintendent Chief Business Officer
I 'Wage
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GOVERNMENT STRUCTURE
' The Kodiak Island Borough School District(KIBSD) operates a public school system under an elected
school board, as permitted by Alaska State Statutes 14.14.060 and 29.35.160. The Kodiak Island Borough
' School Board is composed of five members who are elected at-large. Per AS 14.12.050,the term of office
for each elected member is three years. In accordance with AS 14.12.030 (e), KIBSD has one nonvoting
delegate from Kodiak's USCG installation to advise and assist the board and to act as a liaison between
the board and the Coast Guard community. The board also has a student representative that serves as a
' nonvoting, advisory member.
The Kodiak Island Borough School District serves about 2,500 students in grades K-12. KIBSD provides
educational services at 14 "brick and mortar"schools. In addition to these schools, the District operates a
correspondence program. The majority of students attend school in the main population center
surrounding the City of Kodiak, at the northeastern tip of Kodiak Island. Beyond the six schools located
in or around the City of Kodiak,the District operates an additional eight schools in smaller communities
throughout the Kodiak Island Archipelago. These communities include: Akhiok, Chiniak, Danger Bay,
Karluk, Larsen Bay, Old Harbor, Ouzinkie, and Port Lions.
' The Kodiak Island Borough School District encompasses the same area as the Kodiak Island Borough.
About two-thirds of the Borough lies in the Kodiak Island Archipelago. The remaining third is located
on the Alaska Peninsula, across the Shelikof Strait from Kodiak Island. The Borough encompasses
7,130 square miles, making it slightly smaller than the State of Massachusetts. The Kodiak Island
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Borough serves a population of 13,811.
The Kodiak Island Archipelago is a large group of islands located approximately 30 miles from the
Alaska Peninsula and 100 miles south of the Kenai Peninsula. At 3,672 square miles, Kodiak Island is
the Alaska's largest island and the second largest island in the United States.
' The Borough was incorporated September 30, 1963, as a Second Class Borough by Chapter 146 Sessions,
Laws of Alaska 1961, as amended. The powers granted to the Borough include area-wide powers. Area-
wide powers are health, education, assessment and collection of taxes for both the Borough and cities
' within the Borough, planning and zoning, and general administrative services. Non area-wide powers
include parks and recreation, economic development, solid waste disposal, and animal control. Service
districts within the Kodiak Island Borough provide fire protection, road maintenance and construction,
' and street lighting. A Mayor/Manager form of government governs the Borough. The Mayor is elected at
large while the Borough Assembly appoints the Manager. The Assembly is composed of seven members
who are elected at-large.
(Kodiak Island Borough Annual Operating Budget,2013)
(Kodiak Alaska's Emerald Isle.2008)
(Kodiak Island Borough Annual Operating Budget,2013)
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BOARD OF EDUCATION
' The School Board recognizes that the success of the educational system relies heavily on educational
planning and ongoing evaluation in order to adapt District programs and activities to the changing needs
of society and the community. To guide these efforts, the Board adopts the following definitions for the
development of sound and responsible educational policies:
1. Philosophy means a composite statement of the relationship between the individual and society
based upon beliefs,concepts, and attitudes from which the goals and objectives of the District are derived.
2. Goal means a statement of broad direction or intent which is general and timeless and is not
concerned with a particular achievement within a specified time period.
3. Objective means a specific accomplishment to be achieved which can be measured within a
given time and under specifiable conditions and which, if attained, advances the system toward a
corresponding goal.
' The Board believes that in order for education to succeed there must be an ongoing partnership between
educators, parents/guardians, students, families, and the community. The board encourages the
participation of all segments of the community so that an educational climate is created which promotes
the positive and healthy development of each child.
Philosophy
In accordance with state education policy, the purpose of education is to help ensure that all students
will succeed in their education and work; shape worthwhile and satisfying lives for themselves;
exemplify the best values of society; and be effective in improving the character and quality of the
world about them.
Mission Statement: The Kodiak Island Borough School District, in close cooperation
with our diverse island community, exists to provide an educational program of the
highest standard that empowers all students to achieve personal and academic
excellence while developing their full potential as responsible, productive citizens.
Goals and Objectives
The School Board is committed to excellence and self-evaluation and believes that the public schools
exist to meet the needs of students, parents/guardians, families and other community members. The
Board finds it important that citizens express their expectations of the schools, and encourages
' students, parents, families,teachers, and other community members to participate in educational
planning for the District.
' Every year,the Board adopts written goals for the school district which reflect local needs. These goals
are consistent with Board Policy and statewide goals adopted by the State Board of Education. In
December 2012,the Board of Education adopted the following goals:
i Increase student achievement
Promote fiscal responsibility through improved efficiency
> Complete new high school facility
' r Prepare students for transition to life after high school
9 Enhance student learning in STEAM (science, technology, engineering, arts and math)
through professional development for teachers
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> Promote the Assets Framework to support student success through family and community
1 involvement
> Promote positive communications with local, state, and federal policy-makers
The Superintendent, or designee, is responsible for developing objectives for meeting these goals. To
this end,the development and adoption of the budget must be consistent with the District goals and
1 objectives.
At KIBSD,the Superintendent relies on his administrative team to cant' out District goals and objectives
through the development of school-wide and department initiatives. The following section will serve as a
brief introduction to KIBSD's organization structure, highlighting school and department initiatives.
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IKIBSD Organizational Map
2012.2013 Board of
IEducation
1 Superintendent
1 Assistant hief Business-,
Superintend ' OfficervX
Director of'\y
Director of -,y FacilitieV
I InsVU I n. ✓ —
✓ Director Of Qy•oireororof Special y• \ Technologyi
a"°of ych 00IS A cwunting�aMSices,
1 /Services✓
I Central Support Staff r\ Operational Support Staff \
Administrative Assistant to the BOE Maintenance and Operations
Communications Coordinator Instructional Services Staff Custodial Services
Executive Secretary Curriculum Coordinator t Business Office ,
I Mathematics Coordinator
Secretary to the Assistant Superintendent , Technology Services
Federal Programs Secretary CTE Coordinator Community Schools
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ICentral Administration 20U-2013
Stewart McDonald Superintendent
I Marilyn Davidson
Don Zundel Assistant Superintendent
Director of Instruction
Krista McGuyer Director of Special Services
I Steve Doerksen Director of School and Student Services
Lisa Pearce Chief Business Officer
Gregg Hacker Director of Facilities
IVickie Kelly Director of Technology
Cassee Olin Director of Accounting
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DISTRICT ADMINISTRATION
Office of the Superintendent
The Superintendent is the chief executive officer and educational leader for the District. He executes all
School Board decisions and is accountable to the Board for managing the schools in accordance with
board policy. He informs the Board about school programs, practices, and problems and provides
professional advice on items requiring board action.
Current Initiatives:
❑ Career& Technical Education
u Strategic Planning
o Opening lines of communication between District and community stakeholders
❑ Collective Bargaining
❑ Budget Development Process
Office of the Assistant Superintendent
The Assistant Superintendent is the Superintendent's designee for chief administration of the schools.
The Assistant Superintendent is a primary point of contact for matters involving labor relations.
Current Initiatives:
❑ Implementation of certificated evaluation system and development of required student learning
data component
D Development/revision of administrative procedures and protocols to enhance organizational
efficiency
D. Revision/Development of evaluation system of instructional paraprofessionals
D Revision/Development of data systems to inform instruction and report progress
Instruction & Assessment
si
The Instruction Department manages curriculum review, professional development, 21 century teaching
and learning, and standards based instruction opportunities for all faculty and staff members.
Closely tied to Federal Programs and Special Services, the Assessment Department is responsible for
complying with both Federal and State mandates, administering district-wide assessments, reporting of
student performance through both formal and informal measures, and disseminating information
regarding changes in State policy and testing guidance.
Current Initiatives for Instruction:
O Curriculum review for Mathematics
J ❑ Curriculum review for Gifted and Talented
❑ Curriculum implementation for Language Arts
Ili Curriculum implementation for the Arts
❑ Standards based instruction, competency based education, differentiated instructional strategies,
standard protocols K-12
❑ Professional development focus on 21 Century teaching and learning STEAM program
(Science, Technology, Engineering, Art, Mathematics)
0 Response to Intervention/Instruction (RTI2), and intervention strategy development
Current Initiatives for Assessment:
0 Common assessment development
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C English language learner standards and assessment
U Universal screener, Diagnostic, Progress Monitoring and Skill Mastery tool selection
O Mandated assessment training and delivery
• Career ready standards implementation
❑ Distribution and communication of test results to stakeholders
Federal Programs & Student Services
Federal Programs is responsible for the compliance and fulfillment of mandates outlined in the
Department of Education's consolidated title programs. Student Services addresses student mental and
physical health through District health services and counseling programs, as well as through collaboration
with various community agencies and public safety officers.
Current Initiatives for Federal Programs:
C Migrant Education recruitment and services
❑ Indian Education Act(IEA)recruitment and services
C Maintaining budgets for the following services: reading and math intervention, Indian
Education, Limited English Proficiency, Migrant Education, professional development,
highly qualified mandates,and homeless.
Current Initiatives for Student Services:
❑ Standards Based Assessments
C Counseling Program
O Health Services (nursing)
U Wellness Program including Employee Incentive Program
D Kodiak Initiative to Develop Safe Schools (KIDSS)
o Drug Abuse Resistance Education (DARE)
o Positive Behavioral Instructional Support
o Character Education (Six Pillars of Character)
o Kelso's Wheel 0 Emergency Preparedness 0 Surveys
o Youth Risk Behavior Survey (YRBS)
o School Climate and Connectedness Survey(SCCS)
• Collaboration with community agencies and coalitions, including Healthy Tomorrows, in the
areas of mental health and positive behavior for students, including: substance abuse, suicide
' prevention,and nutrition.
Special Services
District-wide services consist of: occupational and physical therapy, learning disabilities, school
psychology, mental health counseling, intensive needs students, life skills, and pre-school development.
Current Initiatives:
D Lindamood-Bell cognitive reading intervention
O Response to Intervention(RTI)as a component of instructional framework
Professional development in reading, writing, math and behavioral interventions (with a focus on
vocabulary development)
Early intervention and early childhood curriculum
C Autism/Social Skills Curriculum
O Supplemental math curriculum K-12
C Assistive Technology text to speech software; iPad use as assistive communication devices
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• Occupational therapy services
❑ Increasing inclusive practices
❑ Utilize progress monitoring to inform eligibility decisions
Business Department
The Business Department is responsible for all functions of the District's financial operations. There are
eleven (10) full-time employees staffed in the Business Office and an additional two
(2) full-time employees located at Shipping& Receiving.
Business Department employees are responsible for accounting, payroll, accounts payable, accounts
receivable, risk management, employee benefits, fiscal audits, financial reporting, budgeting,
enrollment reporting, cash management, business contracts, procurement, food service,
shipping/receiving, district-wide travel, and fixed asset management. Additionally,the Department is
responsible for educating and advising stakeholders on legislation affecting school funding.
The Kodiak Island Borough School District adheres to Generally Accepted Accounting Principles
(GAAP), the Governmental Accounting Standards Board (GASB), and the State of Alaska
Department of Education and Early Development's Uniform Chart of Accounts.
There are two primary documents published through the Business Department: audited financial
statements and the operating budget.
Current Initiatives:
• Enhance use of Employee Portal and Self-Service options to automate time sheets and employee
leave tracking
• ASBO Intl.'s Certificate of Excellence & Meritorious Budget Award
❑ Establish effective employee databases for contract management, travel records and certification
a Continuation of Fresh Fruits & Vegetables and Summer Food Service Programs
Implement Alio budgeting module including the use of position control numbers (PCN) and salary
administration module
Maintenance& Custodial
The Maintenance Department includes 10 full-time employees while the Custodial crew consists of 16
full time employees. Per AS 14.14.065 (f), KIBSD provides custodial services and routine maintenance
for school buildings.The Borough is then responsible for all major rehabilitation, all construction, and
major repairs of school buildings.
The Maintenance Department is also responsible for managing the District's utilities budget and the
vehicle fleet.
Current Initiatives:
❑ Coordination of the Kodiak High School Building Project
• Professional development in the areas of HVAC digital controls, refrigeration repair, and
New High School mechanical/electrical systems
• Continued focus on energy conservation
o Communicating with employees (awareness strategies)
o Energy efficiency upgrades
o Quantifying energy usage through preventive maintenance software
n Improving indoor air quality district-wide
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Technology
The Technology Department consists of four full-time employees. This unit is tasked with district-wide
technology coordination including: developing and maintaining the District's technology plan, network
administration, server administration, help-desk, software application administration, distribution and
support, asset management, Grate coordination, Video Teleconferencing support, hardware support and
repairs including iPads, Laptops, Desktops, Printers, VTC Equipment, Projectors, SMART Boards,
Desktop Cameras and District-wide support.
Current Initiatives:
u Equipment standardization and software compatibility
o Adopted technology list
00 Server virtualization
O Support of digital learning through Engaging Native Learners In Virtual Education Now
Services (ENLIVENS) Project and the USDA RUS grant
• Renewal/replacement planning
Change management
U Disaster Recover(DR) and back-up planning/Business Impact Analysis (B IA)
L Professional development and cross-training to support District needs
• Implementation of Apple Certified Macintosh Technician repair center. Includes a component for
high school students and intemships.
0 New Hire School Planning
D Content Management System
Community Schools
Community Schools coordinates the use of school facilities with Borough communities. Duties are
fulfilled by a staff of roughly 3FTE. The Community Schools unit schedules and facilitates the use of
school facilities for activities sponsored by: the Kodiak Island Borough School District, City of Kodiak
Parks & Recreation, Kodiak Arts Council, Kodiak College, government agencies, school-age youth
groups,non-profit organizations, and business organizations. Community schools also schedules charter
bus transportation for field trips, publishes an activity calendar, and operates the Gerald C. Wilson
Auditorium.
Current Initiatives:
Public access to KHS during phased construction and renovation
❑ Revision of Community Schools' use policies to include new high school areas
• Assist in planning of future repairs and upgrades to the Gerald C. Wilson Auditorium
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SECONDARY SCHOOLS
Kodiak High School
Bill Watkins, Principal Dawnn Cat!, Assistant Principal
Kodiak High School builds and implements a budget based on a common aim shared by our students,
staff, and community.
AIM: "Increase student successes and decrease studen{failures, without the loss of
enthusiasm for learning. "
The programs listed below have a direct impact on our aim to connect all students to success in high
school and post-secondary training.
Competency based education
o To change the current system of"Time is the constant, Learning is the Variable"to
"Learning is the constant, Time is the Variable."This requires professional development
outside of the regular instructional day. Professional development,team teaching and
training is vital to the success of improving instructional delivery and student learning.
A consideration to hire full-time substitutes in the building would help support our
efforts to improve our professional development model and increase opportunities for
team teaching.
Career Academy/Pathway Model
o The career academy/pathway model requires KHS to offer courses and hire teachers to
deliver the necessary instruction for students to pursue their chosen career(s). A
decrease in funding often results in a decrease in staffing. A decrease in staffing results
in fewer course offerings to prepare students for particular careers beyond high school.
Please continue financial support(stipends) for the supervisors of our CTSO groups
(HOSA, FCCLA, FFA, Robotics, etc.) These groups support the Career
Academy/Pathway Model.
❑ Career Technology Education(CTE)
o Programs to provide students the necessary skills for a variety of careers beyond high
school. Federal mandates require us to offer core academic subjects. Federal mandates
do not require we offer a CTE program. CTE programs will be cut long before core
academic subjects. Our CTE program is the laboratory where students apply the core
skills in meaningful and constructive ways. We look forward to bringing back our
Automotive Program and the technology/equipment associated with the sequence of
courses leading to certification. We also appreciate the support of a CTE director to
support the program that leads to careers beyond high school.
D Activities and Clubs
o Research has proven that students involved in any extracurricular activity in high school
have significantly fewer unexcused absences;three time as many participants have a
grade-point average higher than 3.0; 50 percent more achieve the highest quartile on
math and reading assessments; and 20 percent more are expected to earn a bachelor's
degree or higher. As the cost of travel continues to increase, so must the budget that
supports our students to participate in healthy activities. Although our girls basketball
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team received$20,000 from the general fund(flat funded)they had to earn over$60,000
for the season. The pressure on students to fund raise year round has increased. Our
goal is to have every student participate in an extracurricular activity or club. In order to
offer the extracurricular activities and clubs, we must pay coaches and supervisors a
stipend.
U Visual and Performing Arts
o Research shows that students who report consistent high levels of involvement in
instrumental music over the middle and high school years show significantly higher
levels of mathematics proficiency by grade 12. This observation holds true regardless of a
student's economic status. Their continues to be a direct correlation between music and
art education that aids not only student achievement but the actual skills that students
learn and need for careers beyond high school. Our music program continues to have
needs for instrument replacement.
Li Technology
The paper and pencil is something of the past. Students are accessing their curriculum
and their education with direct access to technology. Kodiak High School is only 200
laptops shy of becoming a 1:1 campus. I would suggest we develop a replacement model
this next year, by purchasing the 200 laptops to be placed in the hands of our incoming
freshman and place the old laptops in the hands of our seniors,juniors and sophomores
(with seniors receiving the oldest models). Every year thereafter, the high school budget
would have to reflect technology replacement costs for approximately 180 laptops.
Kodiak Middle School
Ron Bryant, Principal Kendra Bartz, Assistant Principal
Kodiak Middle School serves grades 6-8 and strives to meet the needs of the adolescent learner. The
1 middle grades are a time when students are experiencing vast mental, physical, social, and psychological
development. Parents often wonder who the stranger is in their home, but the staff at KMS understand
your student's developmental period and work to meet their needs.
Current Initiatives:
• Advisory drop-out prevention
• KMS continues to use the 16 Characteristics of Highly Effective Middle Schools as a model of
what we do for our staff and students
• KMS has implemented Math intervention programs as a means to help more students become
proficient
• Navigator
• Ramp-Up
• IXL
• Professional development
• Step Up to Writing
• Connected Mathematics Programs
• Writing across the curriculum
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ELEMENTARY SCHOOLS
Elementary students have the opportunity to participate in many activities over the course of the year.
Student involvement opportunities, include:
1 Spelling Bee Geography Bee Student Council
Meaningful Work Program Water Safety Instruction D.A.R.E
Orchestra& Band Canned Food Drive Christmas Donations
ADF&G Salmon in the Class Tide Pooling Outdoor Education
PTA Family Events Engineering Unit of Study Peer Mediation Groups
Farm to School Program Coho Carnival School Board Page Program
Battle of the Books Art Shows Garden Club
Curriculum Based Field Trips Talent Showcase Peer Tutor Program
Alliance for Healthier Generations Positive Behavior Support
Marine Ocean Science Discovery Lab Artist in Residence
Common Initiatives:
L Math intervention using Strength in Number strategies
D Language arts core instruction using Daily 5 model and Common Ground
❑ Alaska Common Core Standards based instruction
❑ Progress monitoring, universal screening, skill mastery
L Intervention supports embedded in general education classes
O Targeted supplemental services for accelerated growth
O 21st Century Classroom technology integration
❑ Positive Behavior Support and Character Counts instruction
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East Elementary
Kathy Powers, Principal
Core Instruction
Full implementation of district adopted curriculum materials, including Bridges Math and Treasures
Language Arts curriculum focused on student needs, master schedules and teachers' expertise.
Intervention Programs
Early intervention for students through response to instruction and intervention,life skills program,
speech and language support, and our resource program.
STEAM Celebration
Science, Technology. Engineering, Arts, and Math (STEAM) focus throughout curriculum. Multiple
opportunities throughout the year hosted by teachers and community volunteers. The school celebrates
an open house featuring individual and group student projects within these various content areas.
Connecting with the Community
u Coast Guard Auxiliary, Coast Guard Partners In Education, Fish and Game, Audubon Society. and
u Kodiak Arts Council, Junior Achievement and Alutiiq Museum staff. Other volunteer organizations
provide students with life long memories as they explore:camping, survival skills,tide pooling, kayaking,
and plant and bird identification.
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Main Elementary
Angela Chervenak, Principal
Core instruction
Full implementation of district adopted curriculum materials, including Bridges math and Treasures
Language Arts curriculum, focused on student needs, master schedule and teacher expertise
Intervention Programs
RTI 2/Multi-tiered Instructional Interventions, resource program, Pre-school/k-5 Speech/Language
support, ELL/L1 language and literacy support
Celebrating the Arts
Multiple art opportunities throughout the year hosted by artist,teachers and volunteers.Art celebrations
featuring student work; Cultural Festival with St. Innocents Academy, Japanese Dancers, and other
community groups. Art Displays/Project Articulate,Talent Showcase and local artists in residence
program. STEAM: science,technology, engineering, arts and math.
Connecting with the Community:
Coast Guard Auxiliary, Coast Guard Partners In Education, Fish and Game,Audubon Society, and
Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff. Other volunteer organizations
provide students with life long memories as they explore: camping, survival skills, tide pooling, plant and
bird identification.
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North Star Elementary
Janel Keplinger, Principal
Core instruction
Full implementation of district adopted curriculum materials, including Bridges math and Treasures
Language Arts curriculum and the use of blocks to address specific student needs at the intermediate
level.
Intervention Programs
Early Intervention for students through response to intervention, behavior class, speech and language
support and our resource program.
STEAM Celebration
Science,Technology, Engineering, Arts, and Math (STEAM) focus throughout curriculum. Multiple
opportunities throughout the year hosted by teachers and community volunteers. The school celebrates
an open house featuring individual and group student projects within these various content areas.
Connecting with the Community
Coast Guard Auxiliary. Coast Guard Partners In Education, Fish and Game,Audubon Society, and
Kodiak Arts Council, Junior Achievement and Alutiiq Museum staff. Other volunteer organization
provide students with life long memories as they explore: camping, survival skills, kayaking, tide pooling,
sketching, plant and bird identification.
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Peterson Elementary
Beth Cole, Principal
Core instruction
Full implementation of district adopted curriculum materials, including Bridges math and Treasures
Language Arts curriculum, focused on student needs, master schedules and teacher expertise.
Intervention Programs
RTI 2 Multi tiered instructional intervention, Developmental preschool program, speech and language
support,autism awareness program, resource program, PBIS support and character counts program
Celebrating the Arts
n Multiple art opportunities throughout the year hosted by artist,teachers and volunteers. Art celebrations
11,• featuring student work; humanities dance,talent showcase, Spring art walk, and local artist in residence
program,STEAM:science, technology, engineering, arts and math.
Connecting with the Community
Coast Guard Auxiliary, Coast Guard Partners In Education, Fish and Game, Audubon Society,
and Kodiak Arts Council, Junior Achievement and Alutiiq Museum staff. Other volunteer
organization provide students with life long memories as they explore: camping, survival skills,
tide pooling, plant and bird identification.
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K-12 SCHOOLS
Rural Schools
Phil Johnson, Principal
The Kodiak Island Borough School District's rural schools program is comprised of 8 schools which
are located in: Akhiok, Karluk, Larsen Bay, Ouzinkie, Port Lions, Danger Bay, Chiniak, and Old
Harbor.
Our collective belief is that rural school students should be engaged in programs (academic, career
and technical education, and extra-curricular)of the highest caliber. Programs are rigorous, diverse,
and driven by student defined needs as they pertain to their Personal Learning Plans(PLP).
To that end,our rural school academic and athletic program offerings are similar across the Island, as
the 'one school concept' becomes the standard. Students in kindergarten through twelfth grade are
engaged in core programs that are both authentic and rigorous. Over the last three years, in close
cooperation with Kodiak High School, a virtual leaming program has introduced highly qualified
instruction to high school students in the areas of math, science, language arts, and music.
Students in Rural Schools are now afforded the opportunity to take upper division courses such as
Algebra II, Pre-Calculus, Chemistry,Advanced Composition, and Literature. Additionally, students in
junior high are now on track with their national counterparts as they register for Pre-Algebra and
Algebra I. Other virtual offerings include Natural Resources, Biology, Anatomy, Physiology, Alutiiq
Language (K-12), and Music.
Of particular note, is the fact that KIBSD's Virtual Learning Program has twice been nominated by GCI
for the prestigious Sylvia Charp Award. The Sylvia Charp Award is intended to nationally recognize
individual school districts for their innovative, district-wide use of technology. Moreover, KIBSD's
virtually learning program has been recognized nationally in an issue of T.H.E. Journal, a national
publication whose purpose is to improve and advance the learning process through the use of technology,
the May 2012 edition of District Administration, and the August 2012 edition of Education Week.
Further,the National Congress of American Indians(NCAI) requested a presentation of KIBSD's Virtual
Learning Program during their annual their 2012 annual convention in Sacramento, CA.
While maintaining a strong focus on core academic rigor, efforts are made to embrace local culture and
integrate place-based learning at every opportunity. Expanding the worldview of all our children is a
priority. This is currently accomplished by infusing diverse learning experiences that build an applied
knowledge base that then feeds our children's vision of life in the future. To that end, we are developing a
variety of Career and Technical Education programs such as Welding, Carpentry, Culinary Arts, Small
Engines, and Business Education.
Rural students are also afforded the opportunity to participate in intensive learning experiences that
emphasize Welding, Math, Career Development, Leadership, and Writing for Publication.
Extra-curricular activities include cross-country, archery, marksmanship, volleyball, basketball,
Native Youth Olympics, and track.
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BASIS OF ACCOUNTING
Governmental funds are reported using the current financial resources measurement focus and the
modified accrual basis of accounting.
Under the modified accrual basis, revenues are recognized as soon as they are both measurable and
available. Revenues are considered to be available when they are collectible within the current period or
soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers
revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However,
expenditures related to compensated absences and claims and judgments are recorded only when
apayment is due.
All governmental funds are accounted for using a current financial resources measurement focus.
With this measurement focus, only current assets and current liabilities generally are included on the
balance sheet. Operating statements of these funds present increases (i.e. revenues and other
financing sources)and decreases(i.e., expenditures and other financing uses) in fund balances.
FUND TYPES
Governmental Funds
Governmental fund operations are focused on the measurement of the sources and flow of current
financial resources. This measurement is unique in that generally only current expendable financial
resources are accounted for in this group. Governmental funds consist of the following fund types:
❑ General Fund
o The general School District activities are recorded in the General Fund. The revenues
of the General Fund are derived primarily from the Kodiak Island Borough,
allocations received from the State of Alaska, and the United States government.
Primary expenditures in the general fund are made for student instruction, operation
a of plant, and administration.
❑ Special Revenue Funds
o These funds account for revenues from specific revenue sources including food sales,
transportation, grants from the State of Alaska and United States government, and
transfers from the General Fund designated to finance particular functions and
activities.
❑ Capital Projects Fund
o This fund type is used to account for capital outlays such as moveable equipment and
furnishings for new and remodeled schools. All costs associated with construction, major
maintenance, remodel work, and renovations are accounted for by the Kodiak Island
Borough.
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Fiduciary Funds
This fund category is used to account for those assets which the District holds on behalf of others as their
agent. This fund type is custodial in nature(assets equal liabilities)and does not involve measurement or
results of operations.
a ❑ Student Activity Fund
o The Student Activity Fund accounts for a school's activity accounts. These funds account
for student fundraised monies (i.e. athletics, student clubs). As such, students must
authorize expenditures to be paid from these funds.
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BUDGET PROCESS
The budget process is governed by local ordinances and policies. In addition to submitting a local
funding request to the Borough by April 30,the approved budget is due to DOEED by July 15.
To effectively meet these deadlines and ensure a meaningful budget process, KIBSD values and
encourages community feedback.
Public Input
KIBSD is continually seeking input on the budget, program offerings, and meeting the needs of
stakeholders within the community. Because this feedback is critical to the budget development process,
KIBSD supports open communication on several levels.
First,the community is encouraged to participate in the District's strategic planning meetings—held in
October of each year. During these forums, needs assessment information is distributed to attendees and
open dialogue,concerning the District's progress on specific initiatives, ensues. This is a great
opportunity to be heard, and to vocalize whether or not you support the direction the District is taking on
any particular initiative.
While strategic planning meetings allow for a town hall discussion, KIBSD also supports online surveys,
blogs and discussion boards. If your schedule does not afford you the opportunity to attend a strategic
planning meeting, these online offerings are an excellent alternative. KIBSD hosts informative
discussions on Facebook and Twitter. Meanwhile,the Superintendent provides direct communication
opportunities through his own blog. All of these social networking opportunities can be accessed on the
School District's homepage at www.kibsd.org.
Lastly, once the preliminary budget has been presented to the public in January,there is an opportunity
for public comment during budget hearings scheduled at each Board of Education work session and
regular meeting. During the regular meetings, community comments can be made publicly in the
Borough Chambers or telephonically. Times and dates for the School Board's work sessions and regular
meetings are advertised in the Kodiak Daily Mirror. Regular meetings are broadcast on KMXT 100.1
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Budget Calendar FY14
September 2012
S M T W T F S
1
2 3 4 5 6 7 8 4th- Needs Assessment
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30
October2012
S M T W T F S
1 2 3 4 5 6 1st- 1st Day of October 20 day count period
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27 26th-Twenty Day count period ends
28 29 30 31
November 2012
S M T W T F S
a 1 2 3
4 5 6 7 8 9 10 5th - FY12-13 Projected Enrollment Report to DOEED
11 12 13 14 15 16 17 12th- Community Summit Meeting
18 19 20 21 22 23 24
25 26 27 28 29 30
December 2012
S M T W T F S
1
2 3 4 5 6 7 8
9 10 11 12 13 14 Im7 15th- Board Goal Setting (Board Retreat)
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31
I January 2013
SM T W T F S
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19 14th - Preliminary Budget Presented to School Board
20 21 22 23 24 25 26 21st- Public Hearing/ Budget Highlights
27 28 29 30 ITC 31st-Joint Work Session KIB & KIBSD
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February 2013
S M T W T F S
1 2
3 4 5 6 7 8 FT 9th - Board Work Session- Full Budget Presentation
10 11 12 13 14 15 16
17 18 19 20 21 22 23 18th- Public Hearing/Budget Highlights
24 25 26 27 28
March 2013
S M T W T F S
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23 18th - Pubic Hearing/Budget Highlights
24 25 26 27 28 29 30
31
April 2013
S M T W T FS
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
22nd- Public Hearing/ Budget Adoption/ Board Presentation to
21 22 23 24 25 26 27 Public
28 29 551 30th -Approved Budget Due to Assembly
May 2013
S M T W T F S
1 2 3 4
5 6 7 8 9 10 11 9th - Board Presentation to Assembly
12 13 14 15 16 17 18
19 20 21 22 23 24 25 23rd-Assembly to Approve Local Contribution
26 27 28 29 30 31
June 2013
S M T W T F S
1
2 3 4 5 6 7 8 3rd- Board to Discuss any Further Changes to Budget
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
*All dates referring to Borough Assembly meetings are subject to
30 change.
aThe budget calendar is driven by both Borough ordinance and State statute. These laws require that a
school district's budget be approved by the respective governing bodies prior to final submission of the
operating budget to DOEED.
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Relevant Statute
Alaska Statute Sec. 14.14.060. Relationship between the borough school district and borough;finances
and buildings. (c) Except as otherwise provided by municipal ordinance, the borough school board shall
submit the school budget for the following school year to the borough assembly by May I for approval
of the total amount. Within 30 days after receipt of the budget,the assembly shall determine the total
amount of money to be made available from local sources for school purposes and shall furnish the
school board with a statement of the sum to be made available. If the assembly does not, within 30
days, furnish the school board with a statement of the sum to be made available the amount requested in
the budget is automatically approved. Except as otherwise provided by municipal ordinance, by June
30, the assembly shall appropriate the amount to be made available from local sources from money
available for the purpose.
II
Relevant Borough Code
KIB Code Sec. 3.15.030(h) 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.
Relevant Policy
Budget
BP 3100
The School Board shall establish and maintain a balanced budget. The Board shall adopt an annual
budget which is compatible with District goals and objectives.
The District budget shall be prepared annually from the best possible estimates of revenues and
expenditures. The Superintendent or designee shall determine the manner in which the budget shall be
prepared and shall schedule the budget adoption process in accordance with legal time requirements. A
public hearing shall be held prior to the adoption of the budget or a revised budget.
In order to receive public input early in the budget preparation process, members of the community and
staff shall review the proposed budget at regular intervals during its preparation and shall report its
findings and recommendations to the Board.
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1VIONVNId
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
2013-2014 General Fund Budget
Enrollment History and Projections
Student enrollment projections are the key factor in budget development. These projections determine or influence many of the financial estimates that go into the t
Staff allocations are based upon predicted Pupil Teacher Ratio(PTR)calculations. Instructional supply and material budgets are based upon predicted enrollment.
The Kodiak Island Borough School District completes the enrollment projections annually. Based on the October 20 day count period for a given year,the following
by the District to project the following year's students.
1, Grades at all school sites are moved ahead one grade level,assuming 100%cohort survival.
2. Incoming students for town elementary schools are based on the average actual enrollment for the prior three years.
3. For rural sites,Kindergarten enrollment is based on administrator recommendation.Beyond FY2014,however,a three-year average is utilized.
4. Sites affected by feeder schools are adjusted based on 100%cohort survival or 3 year average of incoming students.
Note: The method used for the projecting high school students beyond FY2013 is different than that of the middle school. Incoming students at KMS
represents the sum of fifth graders at town elementaryschools,again,assuming 100%cohort survival. KHS,on the other hand,uses a 3 year average:
based on the premise that the two private schools in Kodiak,St.Mary's and Kodiak Christian School,only serve grades K-8. Therefore,those students
also feed into the high school's incoming 9th grade every fall.
Year PreK K 1 2 3 4 5 6 7 8 9 10 11 12 Enroll Growth
02/03 10 211 204 197 196 198 202 229 221 234 268 197 182 202 2,751 -2.62%
03/04 20 168 191 197 193 196 192 200 232 227 236 231 192 198 2,673 -2.04%
04/05 20 215 163 191 197 186 191 189 200 220 249 239 225 191 2,676 0.11%
05/06 16 188 202 183 183 196 200 196 203 210 238 245 218 234 2,712 1.35%
06/07 30 169 188 204 199 191 196 204 194 188 215 224 240 219 2,661 -1.88%
07/08 27 199 183 206 205 198 199 207 199 203 209 215 215 224 2,689 1.05%
08/09 23 172 193 184 198 202 196 195 205 186 223 199 215 227 2,618 -2.64%
09/10 14 167 176 207 181 190 206 191 204 206 199 216 194 218 2,569 -1.87%
10/11 11 196 166 187 206 187 174 205 180 204 227 192 206 204 2,545 -0.93%
11/12 10 203 188 166 187 199 182 183 199 178 207 227 186 203 2,518 -1.06%
12/13 11 181 203 188 166 187 199 182 183 199 193 207 227 186 2,512 -0.24%
13/14 11 189 181 201 188 165 187 198 182 181 221 193 206 226 2,529 0.68%
Enrollment History& Projections
2,300
3,750 - _
2,700 --
2,650 2,600
2,550 —y�--
2,500 '
2,450
2,400
2,350
°e\°^ \°e a\°a a\'° \,,a
° °
Page 33
I
I KIBSD
FY14
FOUNDATION FORMULA ESTIMATE
. . PRELIMINARY FY14 Budget presented 4.22.2013 _ _
Projected Enrollment
Based On Projected Enrollments for FY14
IADJUSTED
SCHOOL Projected Enrollment FORMULA ADM
I Akhiok 20 39.6 39.60
Chiniak 12 39.6 39.60
Danger Bay 0 0 0.00
Karluk 12 39.6 39.60
I Larsen Bay 12 39.6 39.60
Old Harbor 37 55.60+(1.49'(37-30)) 66.23
Ouizinkie 43 55.80+(1.49'(43-30)) 75.17
Port Lions 25 39.60+(1.62'(25-20)) 47.70
I East 293 326.10+(.97*(294-250)) 367.81
Main
234 218.10+(1.08'(234-150)) 308.82
North Star 232 218.10+(1.08'(232-150)) 306.66
Peterson 240 218.10+(1.08'(245-150)) 315.30
KMS 494 471.6+(,92'(490-400)) 558.08
KHS/Learning Center 755 793,60+(.84'(754-750)) 797.80
2,409.00 3,001.97
I Correspondence 120.00
2,529.00
District Cost Factor __ - .. __ _ -
ITotal After Adjustment for District Cost Factor 3,869.54
I Special Needs Factor _, _ . _ _ _
Total After Adjustment for Special Needs Factor 4643.45
I Vocational Education Factor 015 1.
Total After Adjustment for Voc Ed Funding Factor 4,713.10
ISpecial Education Intensive Factor(33'13) ..... . _._ 429 _ ,.
Adjusted Students+Special Education 5,142.10
Correspond ence (120',80) -,_
Total District Adjusted ADM 5,238.10
I Base Student Allocation Value. _
Basic Need 529,752,408
Required Local Effort(.00265 mills x FY12 Assessed Valuation) $3,806,666
I Estimated Impact Aid Recei=.0026ved 5x$1,436,477,600 As per CSSB182
$1,885,839
Impact Aid Percentage(required local effort/actual local effort) 37.14%
I Deductible Impact Aid (=$3,806,668/$10,250,350)
$630,361
(($1,885,839'.90)*37.14%)
Regular State Aid FY 13(=Basic Need-Required Local Effort-Deductible Impact Aid) $25,315,381
I
Page 34
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uF rp
r`"" i `'• .v STATE OF ALASKA
. DEPARTMENT O F
"" COMMERCE
Sean Parnell, Governor
,A1St -" Susan K.Be//, Commissioner
'S- COMMUNITY AND
__ ECONOMIC DEVELOPMENT Scott Ruby,Director
-
pf, . 7 Division of Community and Regional Affairs
October 1, 2012
CERTIFIED/RETURN RECEIPT REQUESTED
7010-2780-0000-5223-2205
Superintendent Stewart McDonald
Kodiak Island Borough School District
722 Mill Bay Road
Kodiak, AK 99615
RE: 2012 FULL VALUE DETERMINATION
Dear Superintendent McDonald:
As required by AS 14.17.510 (Public Schools Foundation Program), the Department of
Commerce, Community, and Economic Development has determined that, as of January I,
' 2012, the full and true value of taxable real and personal property within your municipality
is as follows:
Real Property: $ 1,101,703,000
Personal Property $ 334,774,600
State Assessed Property (AS 43.56): $0
TOTAL: $ 1,436,477,600
This full value determination may be appealed administratively by you within fifteen (15)
days of receipt of this notice. In addition, AS 14.17.510 also allows for judicial review of
the determination. If you have any questions concerning this full value determination for
' 2012, please contact our office at 269-4565 or 269-4605.
Sincerely,
Steve Van Sant
State Assessor
550 W.7th Avenue,Suite 1640,Anchorage,Alaska 99501-3510
Telephone: (907)269-4580 Fax: (90704693i539 Text Telephone: (907)465-5437
Email:questions a alaska.gov Wehsite: http://www.commerce.alaska.gov/dca/
1
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate 4-22-2013
FY 2014 Required and Maximum Contribution Estimates
U'sin`g FY14 BSAV of$5,680&DCF 611.289
April 22, 2013 Work Session Estimate
Estimated Required FY 14 Contribution Options (The Lesser of the Following Two)
A. 2012 Full Tax Value z 2.65 Mills= $1,436,477,600&0 x ,00265 j
B. FY 13 Basic Need x .45% = $29,821,988.00 x.45%= $13,419,895
Estimated Additional Allowable Local FY 14 Contribution Options(The Greater of the Following Two)
A. 23%of FY14 Basic Need= $29,752,408.00 x .23= A` $
B. .002 of 2012 Tax Base= $1,436,477,600.00 x .002 = $2,872,955
Estimated Maximum Local Contribution Allowable FY14 (The Sum of the Following Two)
Required Local Contribution= $ 3,806,666
Additional Allowable Local= $ 6,843,054
Total Estimated FY14 Maximum Allowable Contribution 4-22-2013= $10,649,720
Projected KIB Support FY 13 $ 10,649,720
Amount Below Cap FY 14 $0
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M IS N _ I ® ® ® ® UM WI M s M Min INS a
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
2013-2014 BUDGET
Local Support History
Information Supplied from KIBSD Annual Audits
Fiscal Year-to-Year Amount Below Percent
Year Appropriation In-Kind Local Support Difference Max Allowable the Cap of Max
2000 $ 5,556,310 $ 774,452 $ 6,330,762 $ (167,148) Actual 7,677,799 1,347,037 82%
2001 $ 5,996,440 $ 683,261 $ 6,679,701 $ 348,939 Actual 7,887,386 1,207,685 85%
2002 $ 6,331,440 $ 774,854 $ 7,106,294 $ 426,593 Actual 8,139,331 1,033,037 87%
2003 $ 6,626,440 $ 955,548 $ 7,581,988 $ 475,694 Actual 8,008,468 426,480 95%
2004 $ 7,049,645 $ 945,395 $ 7,995,040 $ 413,052 Actual 8,188,968 193,928 98%
2005 $ 7,491,892 $ 840,548 $ 8,332,440 $ 337,400 Actual 8,470,942 138,502 98%
2006 $ 7,794,690 $ 837,750 $ 8,632,440 $ 300,000 Actual 9,045,101 412,661 95%
2007 $ 7,775,801 $ 895,459 $ 8,671,260 $ 38,820 Actual 9,663,496 992,236 90%
2008 $ 8,482,554 $ 937,858 $ 9,420,412 $ 749,152 Actual 9,624,522 204,110 98%
2009 $ 9,270,768 $ 972,850 $ 10,243,618 $ 823,206 Actual 10,243,618 - 100%
2010 $ 9,343,500 $ 946.850 $ 10,290,350 $ 46,732 Actual 10,612,781 322,431 97%
2011 $ 9,494,388 $ 780,962 $ 10,275,350 $ (15,000) Actual 11,016,766 741,416 93%
2012 $ 9,387,000 $ 863,350 $ 10,250,350 $ (25,000) Actual 11,098,280 847,930 92%
2013 $ 9,396,500 $ 853,850 $ 10,250,350 $ - Actual 10,388,388 138,038 99%
2014 $ 9,795,870 $ 853,850 $ 10,649,720 $ 399,370 Budgeted 10,649,720 - 100%
$12,000,000
r r --
$10,000,000 - - -
$8,000,000 - - _ oLocal Support
o Max Allowable
$6,000.000 - - -
$4,000,000 -
$2,000,000 T - - -
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Kodiak Island Borough School District
FY 14 PROJECTED REVENUE
Presented April 22, 2013
DESCRIPTION FY11 FY12 WINTER REVISION PROPOSED
ACTUAL ACTUAL FY2013 FY2014
BUDGET BUDGET
LOCAL REVENUE SOURCES:
Annual Appropriation 9,494,388 9,403,817 9,396,500 9,795,870
In-kind Services 780,962 846,533 853,850 853,850
Use of Facilities 54,561 28,869 65,000 65,000
AcademicAthletic Fees 11,100 12,880 11,000 11,000
Village Rent 5,500 5,625 6,000 6,000
Use of Fund Balance:
Designated/Undesignated - - - 500,000
Prior Year Encumbrances - - 534,176
Other 69,896 30,273 10,000
E-Rate Reimbursements 1,120,715 1,268,361 1,542,140 1,542,140
Sub-total Local Sources 11,537,122 11,596,358 12,418,666 12,773,860
STATE SOURCES:
Foundation 23,398,575 23,459,703 25,438,796 25,315,381
State Military Contract 879,582 879,582 879,582 879,582
Quality Schools 80,389 80,854 82,126 80,000
Supplemental State Aide/Energy Relief 415,089 523,962 530,393
TRS On Behalf 4,186,481 4,991,480 6,484,242 6,637,819
PERS On Behalf 487,595 718,008 872,446 862,360
Other State Revenue - -
Sub-total State Sources 29,032,622 30,544,716 34,281,154 34,305,535
FEDERAL SOURCES:
Impact Aid-Military(thru State) 1,971,706 1,879,120 1,500,000 1,320,087
Impact Aid-Military Spec Ed(thru Stare) 24,834 22,448 25,000 25,000
Department of Defense 95,162 100,342 100,000 100,000
Medicaid Contract 16,189 12,145 -
Impact Aid-Direct 1,676 - 2,000 2,000
Impact Aid-Special Ed. - 16,067 -
Sub-total Federal Sources 2,109,567 2,030,122 1,627,000 1,447,087
OTHER SOURCES:
Indirect Cost Factor 182,108 207,436 234,326 175,992
Sub-total Other Sources 182,108 207,436 234,326 175,992
TOTAL REVENUE 42,861,419 44,378,632 46,561,146 48,702,474
•
Expense
cart 25,101,542 25,404,810 27,86Z483 27,408,055
1 class 9,813,409 10,222,871 11,241,538 11,149,423
non personnel 9,783,806 8,292,750 10,266,848 10,144,996
total 44,698,757 43,920,431 49,370,869 48,702,474
Expenses over Revenue as of 4.22.13 -
Page 38
IKodiak Island Borough School District
FY14 Preliminary EXPENSE BY OBJECT
IPresented April 22, 2013
WINTER
I DESCRIPTION FY09
FY10 FY11 FY12 REVISION PROPOSED
ACTUAL ACTUAL ACTUAL ACTUAL FY2013 FY2014
BUDGET BUDGET
Superintendent 113,506 130,625 134,544 138,580 131,021 131,021
I Asst.Superintendent 118,048 119,016 153,648 103,754 123,192 124816
Principal-Asst./Head Tchr 1,168,129 1,131,374 1,194,041 1,057,284 938,155 938,504
Managers/Directors-Cert. 239,984 359,249 367,344 278,153 254,760 201,520
Teachers 11,564,675 11 716,543 12,146,196 12 031,324 12,226 269 11 475,983
I Specialists-Cert 1,289,662 1,171,901 1,332,075 1,511,530 1,217A30 1,219,017
Exiraduly Pay-Cert. 104,038 117,913 136,320 141,073 125,257 125,257
Subtotal Certificated Salaries 14,598,041 14,746,621 15,464,168 15,261,698 15,016,084 14,216,118
Managers/Directors-Class. 183,080 196,312 227,730 152,929 114,376 115,768
I Board Stipends 2 200 12,000 12,000 2 000 2 000 2 000
1
Aides 1,278,153 1,384,437 1 406 758 1,496,343 1 464,322
1,487,260
Support Staff 1,945,157
2,080,605 2,274,453 2,492,266 2,425,797 2,421,180
Specialists/TEA's-Class 69,506 40,995 34,409 44,415 - -
I Maintenance/Custodial Staff 273,634 283,255 284 329 1,359,500 340 636 346 760
Extraduty Pay-Class. 58696 71,182 83,725 88,063 78,740 78,740
Overtime 119,262 159,507 136,980 90,664 148,339 104,427
Substitutes/Temporary 229,873 240,097 282,548 232,078 258,444 249,528
Sub-total Classified Salaries 5,169,562 5,468,390 5,742,932 5,968,258 5,842,656 5,815,663
Salary/Benefit Contingency 569 149,302
Insurance-Health&Life 2,930,507 3,476,420 4,714,171 4,387,889 6,581 704 6,681,174
Unemployment Insurance 32,785 76,083 53,596 43,184 58,217 58,046
Worker's Compensation 238,187 297,323 326,965 290,187 321,973 313,482
I Fica/Medicare Contribution 591,271 617,090 648,661 661,562 650,169 641,877
TRS
6,618,768
6,114,878 6,123,303 6,903,170 8,368,907 8,422,009
PERS 1,770,506 1,422,544 1,620,338 1,902,795 2,077,461 2,072,957
Other Employee Benefits 202,852 198,054 220,817 208,938 186,850 186,850
I Sub-total Fnnge Benefits 12,384,877 12,202,961 13,707,851 14,397,725 8,245 281 18,525,697
Life Guard Services 6,841 4,486 6,037 10,242 12,600 12,600
Frog/Technical Services 210,669 448,910 673,946 376,718 512,544 492,236
Inkind Services 1,003,961 940,081 780,962 846,532 901,850 881,350
I Staff Travel/Perdiem 233,337 260,761 278,424 252,065 303,753 301,053
Student/Chaperone Travel 70,420 32,198 14,955 13,908
14,984 14,984
Extra Curricular Travel 297,280 380,334 348,517 315,043 263,055 267,055
Electricity 945,518 964,220 1,009,618 1,083,728 1,227,426 1,217,677
I Fuel-Heating&Cooking 810,579 849,748 963,290 1,286,879 1,279,619
158,407 1,271,119
Water&Sewer 107,399 128 680 137,272 136 465 158,407
Garbage 122,057 126,485 133,484 143,900 189,833 176,233
Communications/Postage 865,640 927,091 1,515,726 1,572,853 2,116,450 2,113,438
Other Purchased Services 388 955 505 897 670,139 529,702 633 962 666,836
Student Catastrophic Liability It 1,560 2,224 3,089 2,837 3,405 3,405
Supplies/Media/Materials 794,499 916,101 1,387,055 937,020 1,136,126 1,204,144
Maintenance Supplies 211,257 187,760 171,656 151,777 233,312 233,312
I Janitorial Supplies 100,409 44,520 84,155 58,919 82,134 81,884
Gas&Oil(Vehicles) 9,789 12,603 20,316 27,998 32,772 32,772
Other Expense 190,766 142,305 116,091 120,579 138,359 132,359
Unallocated - - - - - -
Building Improvements 3,600 1,384 19,454 9,910 45,332 30,000
I Equipment 289,698 679,719 1,317,903 239,950 780,925 674,132
Transfers to Other Funds 233,951 266,974 159,582 169,097 200,000 180,000
Sub-total Non-Personnel Costs 6,898,185 7,855,940 9,783,806 8,292,593 10,266,848 10,144,996
Total General Fund 39,050,665 40,273,912 44,698,757 43,920,274 49,370,869 48,702,474
Icert 23,582,684 23,630,732 25,101,542 25,404,810 27,862,483 27,408,055
class 8,569,796 8,787,240 9,813,409 10,222,871 11,241,538 11,149,423
non personnel 6,898,185 7,855,940 9,783,806 8,292,750 10,266,848 10,144,996 4
1 total 39,050,665 40,273,912 44,698,757 43,920,431 49,370,869 48,702,474
IFY14 Preliminary Budget Presentation
Page 39 April 22, 2013
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Kodiak Island Borough School District
FY14 Preliminary NON-PERSONNEL EXPENSE SUMMARY BY SITE
Presented April 22, 2013
WINTER
DESCRIPTION FY09 FY10 FY11 FY12 REVISION PROPOSED
ACTUAL ACTUAL ACTUAL ACTUAL FY2013 FY2014
BUDGET BUDGET
Secondary
Kodiak High School 1,236,996 1,182,865 1,276,934 1,407,018 1,394,915 1,373,527
Community Swimming Pool - 63,273 91,420 120,001 137,021 137,021
Correspondence Study 107,611 135,312 121,656 174,374 290,901 225,104
Kodiak Middle School 326,965 329,663 342,356 429,374 472,517 467,463
Elementary
East Elementary 158,419 170,867 215,351 257,164 252,851 246,306
Main Elementary 125,033 148,665 167,923 173,123 222,849 222,652
North Star Elementary 137,377 143,027 166,513 202,959 208,577 206,393
Peterson Elementary 156,145 149,039 169,286 172,267 183,108 180,774
Villages
Akhiok School 55,921 64,145 73,028 67,523 122,953 121,407
Chiniak School 23,280 2,053 21,674 33,422 28,691 28,336
Danger Bay School 10,832 15,927 17,680 25,496 13,450 4,700
Karluk School 59,001 126,393 53,998 106,034 133,629 133,165
Larsen Bay School 96,718 88,909 94,154 101,215 102,860 102,797
Old Harbor School 124,463 117,992 133,517 162,074 142,908 139,425
Ouzinkie School 132,957 101,420 99,150 141,164 133,636 132,909
Port Lions School 84,963 78,620 104,978 85,010 113,920 111,908
Village-Wide Office 470,344 614,109 1,094,525 1,177,224 1,486,453 1,486,453
District-Wide
D/W Neg. Fringe Benefits 39,444 73,740 42,776 51,688 46,527 46,527
District-Wide Services 40,049 87,846 398,022 89,377 1,182,626 1,182,626
Auditorium 68,061 68,390 78,240 102,734 95,748 95,748
Technology 338,011 628,521 1,760,524 406,740 344,138 344,138
Quality Schools 5,662 21,997 13,747 4,460 11,452 13,952
Special Services 729,494 647,302 993,874 684,832 821,707 821,707
Board of Education 139,410 141,336 129,246 195,036 164,658 144,350
Central Administration 183,370 312,356 387,859 312,987 397,810 489,151
Business Operations 363,221 506,170 267,549 298,476 404,829 379,275
Maintenance & Operations 1,450,487 1,566,999 1,308,017 1,141,190 1,155,114 1,126,182
Other 233,951 266,974 159,582 169,097 200,000 180,000
Total General Fund 6,898,185 7,853,908 9,783,579 8,292,059 10,265,848 10,144,996
FY14 Preliminary Budget Presentation
Page 40 April22, 2013
Kodiak Island Borough School District
FY14 Preliminary EXPENSE SUMMARY BY FUNCTION
Presented April 22, 2013
DESCRIPTION FY09 FY10 FY11 FY12 WINTER REVISION PROPOSED
ACTUAL ACTUAL ACTUAL ACTUAL FY2013 FY2014
BUDGET BUDGET
Regular Instruction 15,947,691 15,827,774 17,953,747 16,981,802 19,666,246 19,941,293
Vocational Instruction 682,539 752,385 778,581 811,209 736,692 843,601
Correspondence programs 427,197 481,243 600,036 623,104 756,391 715,747
Gifted Talented 233,411 251,533 206,540 267,084 279,084 2,569
Bilingual/Bicultural 1,009,019 1,060,903 1,109,660 1,190,668 1,249,165 902,350
Instruction 18,299,858 18,373,838 20,648,564 19,873,867 22,687,578 22,405,560
Special Education-Instruction 3,554,449 3,600,948 3,795,837 3,545,345 4,430,622 4,171,362
Special Education-Support Services 2,064,047 1,933,312 2,198,407 1,954,769 2,245,661 2,249,009
Support Services-Pupils 1,300,337 1,263,937 1,400,309 1,422,069 1,518,986 1.624,222
Support Services-Instruction 1,136,126 1,259,121 2,683,232 2,973,485 3,620,366 3,455,404
School Administration 1,929,037 1,858,996 1,968,544 1,760,686 1,714,788 1,766,517
School Admin-Support Services 863,683 870,996 956,017 1,060,283 1,173,564 1,235,312
District Administration 923,295 1,337,877 1,426,967 1,345,724 1,311,015 1.368,392
District Administration-Support Services 2,296,234 2,771,859 2,437,349 2,495,442 2,996,125 2,815,333
Maintenance and Operations 5,706,548 5,900,929 6,162,616 6,489,637 6,787,564 6,755,736
Student Activities 743,099 833,880 861,333 830,027 684,600 675,627
Student Transportation Contribution - - - - - -
Transfers to Other Funds 233,951 266,974 159,582 169,097 200,000 180,000
total 39,050,665 40,272,668 44,698,757 43,920,431 49,370,869 48,702,474
Instruction 73.52% 35,672,074
Administrative (less Student 26.48% 12,850,400
Total 48,522,474
Transfers _ 180,000
48,702,474
FY14 Preliminary Budget Presentation
Page 41 April 22, 2013
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
ISUMMARY
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
I Actual Actual Actual Account Description Budget Budget Budget
- - - -
Enrollment in ADM
FTE's Included In Current Budget
I17.00 16.50 15.50 Administrator 13.50 13.50 13.00 0.50
158.07 156.60 157.80 Teacher 154.60 150.17 143.17 7.00
38.00 34.00 32.00 Special Education Teacher 34.00 33.00 29.00 4.00
I 1.00 1.00 1.00 Library 1.00 1.00 1.00
1.00 1.00 1.00 Athletics 1.00 1.00 1.00
-
7.00 6.00 6.00 Counselors 6.00 6.00 6.00 -
I 222.07 215.10 213.30 Certified Subtotal 210.10 204.67 193.17 11.50
2.00 2.00 2.00 Administrator 1.00 1.00 1.00 -
49.68 49.10 54.20 Instructional Aides 61.63 69.90 67.27 2.63
47.54 49.26 52.26 Support Staff 57.78 56.05 52.41 3.64
9.00 7.00 7.00 Maintenance Staff 7.00 7.00 7.00
28.02 28.71 28.71 Custodial Staff 30.55 32.21 31.21 1.00
I136.24 136.07 144.17 Classified Subtotal 157.96 166.16 158.89 7.27
358.31 351.17 357.47 Total 368.06 370.83 352.06 18.77
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Kodiak Island Borough School District
I 2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:110 KODIAK HIGH SCHOOL
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $3,803,708 $4,062,693 $3,952,797 310 Certificated Salaries $ 3,890,236 $ 3905,250 $3,716,002 $ (189,248) -5%
$ 664,696 $ 705,342 $ 830,479 320 Non-Certificated Salaries $ 832,732 $ 804,916 $ 841,900 36,984 5h
1,775,382 1,911,708 2,057,520 360 Employee Benefits 2,140,737 2,296,156 2,284,860 (11.296) 0%
1 6,243,786 6,679,743 6,840,796 Subtotal-Personnel Services 6.863.705 006.322 6,842 762 63 560) 2
25,629 14,146 17,191 410 Professional and Technical Sen 15,000 12,953 12,953 0%
7,022 5,267 6,292 420 Staff Travel 10,417 8,186 8,186 - 0%
290,013 249,179 249,432 425 Student Travel 239,955 208,561 212,561 4,000 2%
I 92 24,808 56,116 430 Utility Services 62,250 68,090 67,730 (360) -1%
601,253 715,494 840,602 435 Energy 843,831 848,060 848,060 0%
13,741 13,937 11,184 440 Other Purchased Services 14,500 22,366 21,033 (1,333) -6%
1,789 1,870 1,599 445 Insurance and Bond Premiums 1,200 1,793 1,793 - 0%
187,797 183,807 164,418 450 Supplies,Materials and Media 193,875 165,762 158,663 (7,099) -4%
I 10,091 11 428 7,976 490 Other Expenses (81,764) 8,434 8 434 - 0%
45.438 56 56,532
52,051 510 Equipment 38,850 51,070 34,114
(16,956 -33%
1,182,865 1,276,468 1,406,861 Subtotal-Non Personnel 1338,114 1,395,275 1,373,527 (21,7481 -2%
1 $7,426.651 $7,956,211 $8,247657 Location Totals $ 8,201,819 $ 8,401,597 $8,216,289 $ (185,308) -2%
Kodiak High School Location Amounts
I $7,900,000
$7,400,000 --
$6,900,000
$6,400,000
Actual Actual Actual Budget Budget Budget
I
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Wnter
1 Kodiak High School was built in 1966. The Kodiak High School community has a vision of high expectations for the future:high achievement,rigorous
learning,workplace competencies,and a new and renovated facility to deliver the 21st century education our students deserve.Our vision guarantees that
students who leave Kodiak High School will be well prepared to contribute to society.Each student will leave with the necessary skills to meet and exceed
the demands of a new century.Our students will be sought after by institutions of high learning and employers needing employees with a 21st century
Ieducation.
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund- Expenditures Date: 04/22/13
ILocation: 110 KODIAK HIGH SCHOOL
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
780.00 776.00 756.00 Enrollment in ADM 737.00 754.00 755.00
' FTE's Included In Current Budget
3.00 3.00 2.00 Administrator 2.00 2.00 2.00
I 40.70 41.60 41.80 Teacher 40.60 40.67 39.17
6.00 5.00 5.00 Special Education Teacher 5.00 5.00 4.00
1.00 1.00 1.00 Library/Media 1.00 1.00 1.00
4.00 3.00 3.00 Counselors 3.00 3.00 3.00
' 1.00 1.00 1.00 Athletics 1.00 1.00 1.00
55.70 54.60 53.80 Certified Subtotal 52.60 52.67 50.17
I
7.04 8.09 8.47 Instruction Aides 8.51 10.75 10.75
4.44 3.88 6.25 Support Staff 8.53 6.25 6.25
I5.35 5.29 5.29 Custodial Staff 5.29 5.62 5.00
16.83 17.26 20.01 Classified Subtotal 22.33 22.62 22.00
1 72.53 71.86 73.81 Total 74.93 75.29 72.17
I
Kodiak High School Enrollment
850.00
825.00
I 800.00
775.00 A
750.00
• 700.00
I '
700.00
o
t.
O O
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
•
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
I Location: 111 COMMUNITY SWIMMING POOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
- 320 Non-Certificated Salaries - - - -
- 360 Employee Benefits - - - -
- -
' - - - Subtotal-Personnel Services - - - -
- 410 Professional and Technical Sery - - - -
- 420 Staff Travel - - - -
- 425 Student Travel - - - -
9,032 430 Utility Services 11,000 12,537 12,537 0%
61,399 82,166 89,966 435 Energy 90,706 96,339 96,339 - 0%
7,880 440 Other Purchased Services 7,200 18,145 18,145 - 0%
I 1,873 9,254 13,123 450 Supplies,Materials and Media 10,000 10,000 10,000 - 0%
490 Other Expenses - - -
- - 510 Equipment - - - -
- -I 63,272 91,420 120,001 Subtotal-Non Personnel 118,906 137,021 137,021 - 0%
$ 63,272 $ 91,420 $ 120,001 Location Totals $ 118,906 $ 137,021 $ 137,021 $ 0%
ICommunity Swimming Pool Location Amounts
I $150,000 _ _ _ -
$120,000 •
590,000
$60,000 -
I $30,000 -
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
IOriginal Winter
The new Kodiak Pool was designed to meet a variety of community and school needs for the next 50 years. The Kodiak Pool was
I completed in 2009. It is located on a steeply sloping site behind the existing high school.The 20,000 SF facility is comprised of a 6-lane,25-
yard competitive pool with a diving end,an adjacent instructional and toddler area with ADA ramp access,retractable bleachers for
spectators,and a generous lobby and greeting area with excellent visibility for staff and visitors.
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
ILocation: 111 COMMUNITY SWIMMING POOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
I Actual Actual Actual Account Description Budget Budget Budget
Enrollment in ADM
FTE's Included In Current Budget
I
Administrator
- - - Teacher - - -
'I - _ - Counselors - - _
Certified Subtotal
-
_ _ - Instructional Aides - - _
Support Staff
-
- - - Custodial Staff - - -
I - - - Classified Subtotal - - -
- - - Total - - -
II
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Page 46
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Kodiak Island Borough School District
'
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
Location:117 Correspondence
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ 58,845 $ 60,758 $ 78,171 310 Certificated Salaries $ 62,581 $ 62,581 $ 62,581 $ - 0%
86,871 89,787 96,230 320 Non-C ertificated Sal cries 98,619 99,348 109,756 10,408 10%
60,300 66,534 106.825 360 Em playee Benefits 89,228 111,947 122,409 10,462 9%
I206,016 217,079 281,226 Subtotal-Personnel Services 250,428 273,876 294,746 20,870 8%
20,695 20,277 16,046 410 Professional and Technical Servict 20,000 20,000 20,000 - 0%
1,036 975 672 420 Staff Travel 2,000 2,000 2,000 - 0%
I - 425 Student T ravel -
-1,634 941 4,763 430 Utility Services 1,500 1,500 1,500 0%
435 Energy
1,665 1,327 2,102 440 Other Purchased Services 1,500 1,564 1,564 - 0%
92,215 85,506 128,747 450 Supplies,Materials and Media 164,000 164,000 185,040 21,040 13%
11,144 11,318 15,599 490 Other Expenses 15,000 15,000 15,000 0%
6,923 1,312
6,445 510 Equipm ent 2,500 86.837 (86,837) -100%
135,312 121,656 174,374 Subtotal -Non Personnel 206,500 290,901 225,104 (65.797) -23%
I $ 341.328 $ 338,735 $ 455.600 Location Totals $ 456,928 $ 564,777 $ 519,850 $ (44,927) -8%
I $600,000 Correspondence Location Amounts
$500,000 - - -
$400,000 -- - --
I $300,000
$200,000
$100,000
i $-
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I The KIBSD Correspondence Study Program is essentially a m ulti-faceted educational opportunity for curriculum development that encompasses our
homeschool popul aeon.
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 117 CORRESPONDENCE
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
65.00 66.00 108.00 Enrollment in ADM (K-12) 111.00 121.00 121.00
IFTE's Included In Current Budget
- - - Administrator - - -
' 1.00 1.00 1.00 Teacher 1.00 1.00 1.00
- Special Education Teacher
1.00 1.00 1.00 Certified Subtotal 1.00 1.00 1.00
I2.25 2.25 2.88 Instructional Aides 2.88 3.00 3.00
- Support Staff - -
I - - - Custodial Staff - -
2.25 2.25 2.88 Classified Subtotal 2.88 3.00 3.00
' 3.25 3.25 3.88 Total 3.88 4.00 4.00
I Correspondence Enrollment
130.00
-
120.00
110.00 - -
100.00
90.00
80.00
70.00
I
60.00 ^
50.00
^o t. 4?
tiN ryo ry N ryo
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Kodiak Island Borough School District
'
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date. 04/22/13
Location:120 KODIAK MIDDLE SCHOOL
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $2,267,164 $2,471,971 $2,397,357 310 Certificated Salaries
$2,488,340 $2,472,074 $2,143,464 $(328,610) -13%
555,633 572,471 565,668 320 Non-Certificated Salaries 548,605 571,309 538,031 (33,278) -6%
1,164,758 1,192,648 1,245,687 360 Employee Benefits 1,314,353 1,421,551 1,281,007 (140,544) -10%
I 3,987,555 4,237,090 4.228.912 Subtotal-Personnel Services
4,351.298 4,464,934 3,962,502 (502,432) -11%
284 1,170 410 Professional and Technical Servit 2,750 2,500 2,500 0%
441 9,478 10,859 420 Staff Travel 5,000 4,750 4,750 - 0%
28,282 27,028 29,505 425 Student Travel 28,000 23,000 23,000 - 0%
' 23,297 49,751 430 Utility Services 52,250 53,606 53,606 0%
203,233 209,595 231,556 435 Energy 238,027 274,383 264,634 (9,749) -4%
7,250 7,803 5,832 440 Other Purchased Services 12,500 13,420 13,420 0%
436 1,218 1,238 445 Insurance and Bond Premiums 1,305 1,612 1,612 - 0%
79,467 54,762 76,744 450 Supplies,Materials and Media 80,500 82,646 90,341 7,695 9%
I 428 1,987 1,540 490 Other Expenses (19,294) 1,600 1,600 - 0%
9,842 6,019 22,349 510 Equipment 27,000 15,000 12,000 (3,000) -20%
329,663 342,357 429,374 Subtotal-Non Personnel 428,038 472,517 467,463 (5,054) -1%
I34,317,218 $4,579,447 $4.656,286 Location Totals $4,779,336 $4,937,451 $4,429,965 $(507,486) -10%
Kodiak Middle School Location Amounts
I i 000 - -
000 --
$3,900,000
I $3,600,000
$3,300,000
$3,000,000
Actual Actual Actual Budget Budget Budget
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original ' Writer l
Kodiak Middle School was built in 1954. Kodiak Middle School strives to meet the needs of the adolescent learner.Students have two periods in their live
I when they grow and develop more than any other time in their lives:between the ages of 0-4 and 10-15. The middle grades are a time when students are
experiencing vast mental,physical,social,and psychological development.Often parents wonder who is this stranger in their home,but the staff at KMS
understands your student's developmental period and work to meet their needs.
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Page 49
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 120 KODIAK MIDDLE SCHOOL
I Winter
2012-13 2
2009-10 2010-11 2011-12 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
I 530.00 526.00 498.00 Enrollment in ADM 493.00 488.00 494.00
FTE's Included In Current Budget
1 2.00 2.00 2.00 Administrator 2.00 2.00 2.00
26.76 27.00 27.00 Teacher 26.00 25.50 22.00
5.00 4.00 4.00 Special Education Teacher 4.00 4.00 3.00
1.00 1.00 1.00 Counselors 1.00 1.00 1.00
I
34.76 34.00 34.00 Certified Subtotal 33.00 32.50 28.00
I 6.72 6.79 8.04 Instructional Aides 8.60 9.46 8.46
2.69 2.75 2.75 Support Staff 3.40 3.40 3.07
4.19 4.38 4.38 Custodial Staff 4.38 4.38 4.00
' 13.60 13.92 15.17 Classified Subtotal 16.38 17.24 15.53
48.36 47.92 49.17 Total 49.38 49.74 43.53
' Kodiak Middle School Enrollment
I600.00 -
550.00 -
I 500.00
450.00 -
400.00
°S ^o �ry
ryoo N N N ti�
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Page 50
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Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:240 EAST ELEMENTARY
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %
Actual Actual Actual Account Description Budget Budget Budget Change Change
I s 1.554.402 $ 1,487,106 $ 1.519,136 310 Certificated Salaries $ 1,541,197 $ 1,4]4,849 $ 1,421,114 $ (53,735) -4%
417.814 386,866 405.625 320 Non-Certificated Salaries 369,456 360,597 369,536 6,939 2%
871.107 839,040 930852 360 Employee Benefits 991,570 963.409 1,007.018 43.609 5%
2.843.323 2,713.012 2.855,813 Subtotal-Personnel Services 2.902,223 2.798,855 2,797,668 (1,187) 0%
I 53 - - 410 Professional and Technical Serb 3.500 3,500 3,500 - 0%
1,775 2,221 1,601 420 Staff Travel 1,000 1,000 1.000 0%
177 - - 425 Student Travel 200 200 200 - 0%
- 16,602 29,352 430 Utility Services 32,750 34,140 34.140 - 0%
I 104,925 120,613 164,194 435 Energy 139,627 139,627 139,62] - 0%
]]99 7440
5.000 440 Other Purchased Services 9,800 10.635 10,635 0%
50,581
68,4]4 53,076 450 Supplies.Materials and Media 67,875 58,749 52,204 (6,545) -11%
- - - 490 Other Expenses (10,867) - - -
5.557 - 3.941 510 Equipment 5,000 5,000 5,000 . 0%
I170,867 215,350 257,164 Subtotal-Non Personnel 248,885 252851 246,306 (6,545) -3%
$ 3,014,190 $ 2,928,362 $ 3,112.977 Location Totals $ 3,151,108 $ 3,051.706 $ 3,043,974 S (7,732) 0%
I m
East Elementary Location Amounts
111 Ii -- _-
$2,800,000
$2,700,000
1
Actual Actual Actual 0udget Budget Budget
200910 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter Y
I East Elementary was built in 1966. Our professional staff is firmly committed to academic excellence and success for every child.We further support activities
designed to promote healthy self-esteem,social skills,and personal vision. East is a community of parents,children,teachers,and staff committed to a school that is
safe,where teaming is fun,and where their confidence,sell-esteem,and knowledge can grow into a strong personal vision for success.
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Page 51
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 240 EAST ELEMENTARY
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
318.00 318.00 324.00 Enrollment in ADM 315.00 297.00 294.00
IFTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
I 19.89 18.50 17.50 Teacher 17.50 17.50 17.75
2.00 2.00 2.00 Special Education Teacher 2.00 2.00 1.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
' 23.39 22.00 21.00 Certified Subtotal 21.00 21.00 20.25
7.25 6.41 6.48 Instructional Aides 8.13 8.50 8.50
I 3.44 2.38 2.38 Support Staff 3.00 4.00 3.00
2.50 2.50 2.50 Custodial Staff 2.50 2.50 2.50
13.19 11.29 11.36 Classified Subtotal 13.63 15.00 14.00
I36.58 33.29 32.36 Total 34.63 36.00 34.25
' East Elementary Enrollment
I 330.00 i
320.00 A
310.00
I 300.00 �_t"'-_�
290.00
280.00 V�
270.00 r �OO 0 O ti O �tiO "
C a ti 0
r ,� 'y
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Page 52
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:250 MAIN ELEMENTARY
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $1 225 943 $1,368,610 $1,379,706 310 Certificated Salaries $1,404,245 $1415,905 $1,342018 $ (73,287) -5%
408,862
432,377 448,447 320 Non-Certificated Salaries 419,543 432,856 399,235 (33 ,621) -8%
644,525 765,528 884,280 360 Employee Benefits 920,981 1,001,319 1,011,118 9,799 1%
- - - 390 Transportation Allowance - - - -
I2,279 330 2,566,515 2712433 Subtotal-Personnel Services 2,744,769 2.850.080 2752,971 (97,109) -3%
53 - - 410 Professional and Technical Servii - - - -
- - - 420 Staff Travel 1,000 1,000 1,000 - 0%
' - - - 425 Student Travel - - - -
13,272
28,426 430 Utility Services 32,100 35,571 35,571 0%
78,969 90,839 95 962 435 Energy 105,244 127,943 127,943 0%
9,978 9,529 5,245 440 Other Purchased Services 9,000 9,638 9,638 - 0%
57,408 52,506 43,490 450 Supplies,Materials and Media 47,300 43,167 42,970 (197) 0%
- - - 490 Other Expenses (7,797) - - -
2,257 1,777 510 Equipment 7,530 5,530 5,530 0%
148,665 167,923 173,123 Subtotal-Non Personnel 194,377 222,849 222,652 (197) 0%
' $2,427,995 $2,734,438 $2,885,556 Location Totals 52,939,146 $3.072,929 $2,975,623 $ (97,306) -3%
Main Elementary Location Amounts
I $3,250,000 -
$3,000,000 -
$2,750,000 - - -- -
$2,500 000
' $2,250,000 -
52,000,000
$1
$1750,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
IOriginal Winter■
Main Elementary was built in 1983. The vision for Main Elementary School is for every student to have the opportunity for achievement,personal growth
I and enrichment with a well-qualified staff and efficient and effective communication among staff,students,families,and community. Each child walking
through the halls at our school brings with them his or her unique elements of culture that they share with us.Asa dedicated school unit,Main Elementary
School nurtures and responds to each child's needs to then celebrate successes. We have various school/business partnerships or interagency
partnerships that have enriched services to our students and the families of Main Elementary School.Kiwanis Club presents Terrific Kids awards to
students reaching their personal goals.Our U.S.Coast Guard Partners in Education group donates many hours during our celebrations as well as
volunteering in the classrooms several hours per week.
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Page 53
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
' Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 250 MAIN ELEMENTARY
Winter
I
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
264.00 233.00 224.00 Enrollment in ADM 226.00 236.00 234.00
' FTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
I 16.75 17.25 16.25 Teacher 16.25 16.25 15.50
1.00 1.00 1.00 Special Education Teacher 1.00 1.00 1.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
' 19.25 19.75 18.75 Certified Subtotal 18.75 18.75 18.00
7.75 7.50 7.56 Instructional Aides 8.27 10.00 8.00
' 2.50 2.38 2.38 Support Staff 2.63 3.00 3.00
2.50 2.50 2.50 Custodial Staff 2.67 2.67 2.67
12.75 12.38 12.44 Classified Subtotal 13.57 15.67 13.67
I32.00 32.13 31.19 Total 32.32 34.42 31.67
IMain Elementary Enrollment
270.00 -
I 260.00
250.00
240.00
230.00
I 220.00 -
210.00
200.00
-a
I 05
o .(:).1/ c ^
r0 ry0 �O �o ry0
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Page 54
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:260 NORTH STAR ELEMENTARY
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$1,182,343 $1,107,875 51.231.526 310 Certificated Salaries $1,239,261 $1,205050 $1,122,782 $ (82,268) -7%
351,182 341,840 364,700 320 Non-Certificated Salaries 349,703 366,615 390,609 23,994 7%
600,307 609,283 759,340 360 Employee Benefits 808,050 876,399 853,687 (22,712) -3%
I 2,133.832 2,058,998 2.355.566 Subtotal-Personnel Services 2,397,014 2,448,064 2,367,078 (80986) -3%
410 Professional and Technical Servir 2,000 2,277 2,277 0%
- -3,124 - - 420 Staff Travel 2,000 2,000 2,000 - 0%
3,322 335 1,936 425 Student Travel 2,000 2,000 2,000 - 0%
1 16,689 32,440 430 Utility Services 32,000 33 295 33,295 - 0%
95,441 95,146 110,273 435 Energy 110,527 114,942 114,942 0%
6,900 6,900 4,995 440 Other Purchased Services 9,000 9,760 9,760 0%
29,553 47,442 39,928 450 Supplies,Materials and Media 41,335 42,303 40.119 (2.184) -5%
197 - 109 490 Other Expenses (5,487) 2.000 2,000 - 0%
I 4,490 -
14
13,278 510 Equipment 3,000 - - -
3,027 166,512 202,959 Subtotal-Non Personnel 196,375 208,577 206.393 (2.184) -1%
$2,276,859 $2,225,510 $2,558,525 Location Totals $2,593,389 $2,656,641 $2,573,471 $ (83.170) -3%
INorth Star Elementary Location Amounts
' $2,625,000 - - -
$2,500,000
$2,375,000
$2,250,000
$2,125,000 -
I $2,000,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I
North Star Elementary School opened in 1995 as a community of multiage learners.Teachers and families come to this school because of the strong belief
in the multiage philosophy,which allows students to construct meaning and understanding through opportunities afforded them with peers of various ages.
I Recently,North Star offered families a looping option.Looping allows a student to be with the same teacher for two consecutive years.The shared vision at
North Star Elementary School is to have a solid foundation of basic skills where individual talents and ability are internalized and used in every area of study
where the environment enables children and adults to engage in successful learning.We attribute our high achievement and success to this shared vision.
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Page 55
I
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 260 NORTH STAR ELEMENTARY
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual _ Account Description Budget Budget Budget
260.00 202.00 217.00 Enrollment in ADM 217.00 231.00 232.00
IFTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
I 13.50 13.25 14.25 Teacher 14.25 14.25 12.75
1.00 1.00 1.00 Special Education Teacher 1.00 1.00 1.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
' 16.00 15.75 16.75 Certified Subtotal 16.75 16.75 15.25
6.81 6.13 5.63 Instructional Aides 7.56 9.10 9.10
' 2.38 2.38 2.38 Support Staff 3.00 3.00 3.00
2.50 2.50 2.50 Custodial Staff 2.50 2.50 2.50
11.69 11.01 10.51 Classified Subtotal 13.06 14.60 14.60
I27.69 26.76 27.26 Total 29.81 31.35 29.85
INorth Star Elementary Enrollment
270.00 a
I 250.00
230.00
210.00
190.00
I170.00 -
150.00 k.
rry n l np
I o o^ ^ ^ C ^
NryO ryO ryO ^O
I
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Page 56
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I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:270 PETERSON ELEMENTARY
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Butlget Budget Budget Change Change
I $ 1,153,745 $ 1,185,473 $ 1,139,920 310 Certificated Salaries S 1,168,257 S 1,191,492 $ 1,167,516 $ (23,976) -2%
281,996 278,500 331,032 320 Non-Certificated Salaries 333,096 346,386 379,944 33,556
10%
552,898 550,146 624,443 360 Employee Benefits 709,784 763,497 804,560 41,063 5%
I 1,988,639 2,014,119 2,095,395 Subtotal-Personnel Services 2,211,137 2,301,375 2,352,020 50,645 2%
- - - 410 Professional and Technical Servio
- - - 420 Staff Travel 2,000 1,914 1,914 - 0%
- 2,632 2,195 425 Student Travel 3,000 2,500 2,500 - 0%
' 1,661
1,656 1,656 430 Utility Services 11,156 11,156 11,156 - 0%
87,657 104,398 115,513 435 Energy 108,703 111,539 111,539 0%
8,280 9,618 5,595 440 Other Purchased Services 8,600 9,250 9,250 0%
46,033 46,874 46,381 450 Supplies,Materials and Media 49,500 46,749 44,415 (2,334) -5%
169 - 109 490 Other Expenses (8,142) - - -
' 5239 4,108 818 510 Equipment 2,680 - - - #DIV/0!
149.039 169,286 172,267 Subtotal-Non Personnel 177,497 183.108 180,774 (2,334) -1-1%
$ 2,137,678 $ 2,183,405 $ 2,267,662 Location Totals $ 2,388,634 $ 2,484,483 $ 2,532.794 $ 48,311 2%
I
Peterson Elementary Location Amounts
I $2,500,000
$2,40a
$2,300,000
$2,200,000
I $2,100,000
$2,000,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
IOriginal Winter
Peterson Elementary School was built in 1952. It is located near the U.S.C.G.Integrated Support Unit in Kodiak Alaska. They serve students from the Bells Flats
Community and the Coast Guard Base. Currently,they have 269 students enrolled in grades K-5. They host two developmental preschool classrooms and the
I district autism program. They offer students many unique opportunities to excel and explore their talents by being involved in;band,chorus,guitar,orchestra,
gardening,spelling bee,geography bee,battle of the books,character counts,and reading counts. They are focused on continuous improvement and offer
students the opportunity to excel through our gifted and talented program.They provide academic support and interventions to ensure that all students succeed in
their academic career.
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Page 57
I
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22 13
Location: 270 PETERSON ELEMENTARY
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
240.00 250.00 223.00 Enrollment in ADM 236.00 239.00 240.00
IFTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
I 15.47 14.00 13.00 Teacher 13.00 12.00 12.00
3.00 3.00 3.00 Special Education Teacher 3.00 4.00 4.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
' 19.97 18.50 17.50 Certified Subtotal 17.50 17.50 17.50
4.13 3.25 5.63 Instructional Aides 7.00 7.00 7.00
' 2.36 2.38 2.38 Support Staff 2.71 2.71 2.71
3.00 3.00 3.00 Custodial Staff 3.00 3.00 3.00
9.51 8.63 11.01 Classified Subtotal 12.71 12.71 12.71
I29.48 27.13 28.51 Total 30.21 30.21 30.21
IPeterson Elementary Enrollment
260.00
' 250.00
240.00 a
230.00
220.00
I 210.00
200.00
o L a
Io . n C n 0 0 ry 0 ry (0 0 ry ■
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Page 58
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:360 AKHIOK SCHOOL
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ 147,131 $ 108,352 $ 113,804 310 Certificated Salaries $ 117,977 $ 117,977 $ 131,496 $ 13,519 11%
50,078 63,218 61,276 320 Non-C ertificated Sal arias 68,911 74,721 83,296 8,575 11%
66,759 52,092 62,936 360 Employee Benefits 105,075 84,093 110,051 25,958 31%
- 405 - 390 Transportation All owance - - -
I263,968 224,067 238,016 Subtotal-Personnel S ervices 291,963 276,791 324,843 48,052 17%
1,275 1,615 1,560 410 Professional and Technical Servica 1,400 1,400 1,400 - 0%
II - - - 420 Staff Travel - - - -
425 Student T ravel
1,358 4,857 5,484 430 Utility Services 5,150 3,150 3,150 - 0%
55,104 59,658 56,385 435 Energy 72,000 108,438 108,438 - 0%
I 600 600 410 440 Other Purchased Services - 694 694 - 0%
5,709 4,361 3,315 450 Supplies,Materials and Media 6,688 7,355 5,809 (1,546) -21%
99 254 369 490 Other Expenses (1,071) 916 916 0%
1,682 - 510 Equipment - 1,000 1,000 - 0%
t 64,145 73,027 67,523 Subtotal -Non Personnel 84,167 122.953 121,407 (1.546) -1%
$ 328,113 $ 297,094 $ 305.539 Location Totals $ 376,130 $ 399,744 $ 446,250 $ 46,506 12%
IAkhiok Location Amounts
$500,000
111 5450,000 - - _ --
5400,000
$350,000 -
$300,000 -
$250,000
$200,000
I Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
' Akhiok School is located on the southern coast of Kodiak Island,Akhiok School is the most distant vill age on the island.Akhiok School offers a
comprehensive kindergarten thr ough twelfth grade educational program.The Alutiiq com munity of Akhiok is rich in sea life and land animals and was
I originally a sea otter hunting settlem ent,founded by early Russian settlers.Akhiok enjoys a strong Russian Orthodox heritage. A subsistence I ifestyle
exists in Akhiok and signifi cant pride is ass ociated with its maintenance.Parents and residents of A khiok stress the importance of a good education
upon their children.
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Page 59
I
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 360 AKHIOK SCHOOL
'
2009-10 2010-11 2011-12 Winter
2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
18.00 15.00 17.00 Enrollment in ADM 17.00 19.00 20.00
IFTE's Included In Current Budget
I - - - Administrator - - -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- - - Special Education Teacher - - -
- - Counselors - - -
2.00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00
I 0.63 1.38 1.64 Instruction Aides
0.13 Support Staff 1.64 1.63 2.63
0.13 0.13 0.13 0.13 0.13
0.75 0.75 0.75 Custodial Staff 0.75 1.25 1.25
I1.51 2.26 2.52 Classified Subtotal 2.52 3.01 4.01
3.51 4.26 4.52 Total 4.52 5.01 6.01
' Akhiok Enrollment
I 25.00
20.00
15.00
I 10.00
5.00
' ° a
o !-E.:3 ti
o o c
I
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Page 60
I
I
Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:362 CHINIAK SCHOOL
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ - $ 125.722 $ 135,895 310 Certificated Salaries $ 136,058 $ 136.058 $ 136,058 $ - 0%
22,158 30,561 320 Non-C ertificated Sal ones 30,973 31,054 32,383 1,329 4%
- 53,558 79,288 360 Employee Benefits 85,754 84,815 88,191 3,376 4%
' - 201,438 245,744 Subtotal-Personnel S ervices 252,785 251,927 256,632 4,705 2%
- 1,820 - 410 Professional and Technical Servict - - - -
- - - 420 Staff Travel - - - -
' - - 425 Student T ravel - - _
1.003 1,349 3,090 430 Utility Services 2,688 1,177 1,177 0%
1.050
14.714 26,148 435 Energy 19,571 21,693 21,693 0%
- - 390 440 Other Purchased Services - 694 339 (355) -51%
' - 3,693 3,685 450 Supplies.Materials and M edia 6,000 5,127 5,127 - 0%
99 109 490 Other Expenses (912)
-
-
510 Equipment
-
-
2,053 21,675 33.422 Subtotal-Non Personnel 27,347 28.691 28,336 (355) -1%
I $ 2,053 $ 223,113 $ 279,166 Location Totals $ 280,132 $ 280,618 $ 284,968 $ 4.350 2%
IChiniak Location Amounts
$300,000 - - - - - .-
$250,000 - - - -® -
' $200,000 -
$150,000
$100,000
$50,000 -
$-
1 Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
' Chiniak School was built in 1984. This structure was the culm ination of years of hard work by many individuals. The corn munity obtained a direct
appropriation from the Alaska State Legisl ature,late in the session of 1982,and construction of this 8. 100 square foot building began in the spring of
1983.Along with a 720 square foot generator/w ater treatment building, the school is mainly comprised of two large classroom s,a learning resource
tcenter,multifunction al kitchen and a large multipurpose gymnasium. Chinia k School is the only village on the Kodiak road system.
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Page 61
I
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22!13
Location: 362 CHINIAK SCHOOL
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- 10.00 15.00 Enrollment in ADM 16.00 12.00 12.00
IFTE's Included In Current Budget
- - - Administrator - - -
' - 2.00 2.00 Teacher 2.00 2.00 2 00
- Special Edcuation Teacher
-
-
- - - Counselors - - -
' - 2.00 2.00 Certified Subtotal 2.00 2.00 2.00
- 0.63 0.63 Instructional Aides 0.63 0.83 0.83
' _ 0.13 0.13 Support Staff 0.13 0.17 0.17
0.50 0.50 Custodial Staff 0.25 1.00 1.00
- 1.26 1.26 Classifed Subtotal 1.01 2.00 2.00
I - 3.26 3.26 Total 3.01 4.00 4.00
Chiniak Enrollment
' 20.00
15.00
10.00 , �
I 5.00
I i
o m
of ',..:E;' ,� ,N C ,�^i
ryOO ryO ryO ryO ryo
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Page 62
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
ILocation:364 DANGER BAY SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
I Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 11,813 $ 164,061 $ 127,595 310 Certificated Salaries $ 126,107 $ $ $ 0%
32,387 22,227 17,948 320 Non-Certificated Sal aries 21645 - - - 0%
15,911 67,309 57,883 360 Employee Benefits 73,045 - - - 0%
'
60,111 253,617 203,426 Subtotal-Personnel Services 220,797 0%
- - - 410 Professional and Technical Servict - - - -
' - _ - 420 Staff Travel - - - -
-
425 Student T ravel
-
356 337 37 430 Utility Services 1,000 0%
11,903 7,286 12,955 435 Energy 13,200 13,200 4,700 (8,500) -64%
225 6,300 6,807 440 Other Purchased Services - - - - 0%
I
3,443 3,658 3,763 450 Supplies,Materials and Media 5,102 250 (250) -100%
99 1,934 490 Other Expenses (798) 0%
- - 510 Equipment - - - - 0%
I 15.927 17,680 25.496 Subtotal-Non Personnel 18,504 13,450 4,700 (8.750) -65%
$ 76,038 $ 271,297 $ 228,922 Location Totals $ 239,301 $ 13,450 $ 4,700 $ (8,750) -65%
IDanger Bay Location Amounts
I $300,000 -
$250,000 - -
$200,000
$150,000
I $100,000 = _
$50,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
' Original Winter
Danger Bay School is located on Afognak Island,just north of Kodiak,Danger Bay School Serves the island's only logging community.Danger Bay
' School offers a corn prehensive kindergarten through twelfth grade educational program.
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Page 63
I
' Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:364 DANGER BAY SCHOOL
I
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
10.00 10.00 13.00 Enrollment in ADM 14.00 - -
' FTE's Included In Current Budget
- - - Administrator - - -
' 1.00 2.00 2.00 Teacher 2 00 - -
- -
-
Special Edcuation Teacher
- - - Counselors - - -
' 1.00 2.00 2.00 Certified Subtotal 2.00 - -
0.63 1.25 1.25 Instructional Aides 1.25 - -
I 0.13 0.13 0.13 Support Staff 0.13 - _
0.25 0.13 0.13 Custodial Staff 0.13
-
1.01 1.51 1.51 Classifed Subtotal 1.51 - -
I2.01 3.51 3.51 Total 3.51 - -
IDanger Bay Enrollment
15.00
14.00
'
13.00 r
12.00 *_______ae \
11.00
10.00 .
I 9.00
8.00 ^
o of d ^ I
' NV co N N N
I
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Page 64
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I
Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I ,
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 366 KARLUK SCHOOL
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual _ Actual Account Description Budget Budget Budget Change Change
I $ 126,215 5 207,103 $ 139,734 310 Certificated Salaries $ 138,498 $ 138,684 $ 138,684 $ - 0%
31,885 35,006 50,802 320 Non-C ertificatetl Sal arses 52799 51,330 54,791 3,461 7%
40,889 69,823 53,370 360 Employee Benefits 79,274 84,787 64,221 (20,566) -24%
' - 75 - 390 Transportation All owance - - -
198,989 312,007 243,906 Subtotal-Personnel S ervices 270,571 274.801 257,696 (17,105) -6%
463 - 300 410 Professional and Technical Service 2,300 2,300 2,300 - 0%
' - _ - 420 Staff Travel - _ - -
425 Student T ravel 432 432 0%
4,493 1,345 1 057 430 Utility Services 2,000 0%
116,220 47,713 97,529 435 Energy 110,000 124,290 124,290 - 0%
600 600 390 440 Other Purchased Services - 744 744 - 0%
I 4,472 3,808 6,222 450 Suppli es,Materials and Media 7,712 5,225 4,761 (464) -9%
145 532 536 490 Other Expenses (1,212) 638 638 0%
- - - 510 Equipment - - - - 0%
I 126,393 53,998 106,034 Subtotal-Non Personnel 120,800 133,629 133,165 (464) 0%
$ 325,382 $ 366,005 $ 349,940 Location Totals
5 391,371 $ 408.430 $ 390,861 $ (17,569) -4%
' Karluk Location Amounts
5550,000
$500,000
I _ --
$500,000
$400,000
$350000
$300,000
$250,000
$200,000
t
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
' Karluk School i s located on the southwestern coast of K odiak Island,Karluk School overlooks the Shelik of Straits and Alaska's Aleutian Range.
Karluk School offers a comprehensive kindergarten through twelfth grade educational program.The Alutiiq community of Karluk is well known for its
I king and soc keye salmon fishery.The Karluk River runs through the center of the corn munity and provides ready access to the abu ndant fishery.
More than 46 registered archaeological s ices serve as a reminder of the rich cultural history that exi sts in Karluk.
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Page 65
I
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 366 KARLUK SCHOOL
I
2009-10 2010-11 2011-12 Winter
2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
13.00 15.00 16.00 Enrollment in ADM 16.00 12.00 12.00
IFTE's Included In Current Budget
' - - - Administrator - - -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- 1.00 - Special Edcuation Teacher - - -
- _ - Counselors - - -
' 2.00 3.00 2.00 Certified Subtotal 2.00 2.00 2.00
I 0.63 0.63 1.38 Instructional Aides 1.38 2.00 2.00
1113 0.13 0.13 Support Staff 1113 0.33 0.33
0.50 0.50 0.50 Custodial Staff 0.50 1.67 1.67
I1.26 1.26 2.01 Classifed Subtotal 2.01 4.00 4.00
3.26 4.26 4.01 Total 4.01 6.00 6.00
IKarluk Enrollment
I 17.00
16.00
15.00 �t*-��
14.00 , �
' 3.00 �✓�
12.00 '
11.00
10.00
' -ti - I Z.
d
o
ti r ry N ri
I
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Page 66
I
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expend'tures Date. 04/22/13
I Location:369 LARSEN BAY SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2012-13 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
1 $ 185,251 $ 174,666 $ 144,079 310 Certificated Salaries $ 127,167 $ 79,980 $ 131,496 $ 51,516 64%
29,082 27,207 19,210 320 Non-Certificated Sal aries 28,968 40,577 43,876 3,299 8%
74,363 59,893 55,492 360 Employee Benefits 55,086 49.603 93,955 44,352 89%
1 288,696 261,766 218,781 Subtotal-Personnel Services 211,221 170,160 269,327 99.167 58%
- - - 410 Professional and Technical Service - - - -
- - - 420 Staff Travel - - - -
1 -
6,702 7,921- - 425 Student T ravel - - - -
fi 723 430 Utility Services 6,801 5,200 5,200 0%
79,530 82,099 91,155 435 Energy 88,000 92,465 92,465 - 0%
600 600 390 440 Other Purchas ed Services - 473 473 - 0%
1 2,022 3,258 2,571 450 Supplies,Materials and Media 3,815 4,385 4,322 (63) -1%
55 275 376 490 Other Expenses (684) 337 337 0%
510 Equi pment
88,909 94,153 101,215 Subtotal -Non Personnel 97,932 102,860 102,797 (63) 0%
1 $ 377,605 $ 355,919 $ 319,996 Location Totals $ 309,153 $ 273,020 $ 372,124 $ 99,104 36%
Larsen Bay Location Amounts
$400,000
$350,000 •
I $300,000 -- -
$250,000
• Actual Actual Actual Budget Budget Budget
I 2009-10 2010-11 2011-12 2012-13 2012-13 2012-13
Original Winter
I Larsen Bay School i s located on the southwestern coast of Kodiak Island,Larsen Bay School serves a community that integrates a subsistence
lifestyle with a commercial fishing and hunting industry.Larsen B ay School offers a corn prehensive kindergar ten through twelfth grade educational
program.The community of Larsen Bay is well situated to serve the corn mercial and sport fishing activity on the island's west side.Abundant sea life
and land anim als attract visitors during the s ummer and fall seasons.
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Page 67
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:369 LARSEN BAY SCHOOL
I
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
11.00 16.00 11.00 Enrollment in ADM 12.00 12.00 12.00
IFTE's Included In Current Budget
111 - - - Administrator -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- 1.00 Special Edcuation Teacher
- - - Counselors - - -
' 2.00 3.00 2.00 Certified Subtotal 2.00 _ 2.00 2.00
0.50 0.25 0.25 Instructional Aides 0.25 0.80 0.80
I 0.13 0.25 0.13 Support Staff 0.13 0.20 0.20
0.63 0.63 0.63 Custodial Staff 0.63 1.00 1.00
1.26 1.13 1.01 Classifed Subtotal 1.01 2.00 2.00
I3.26 4.13 3.01 Total 3.01 4.00 4.00
ILARSEN BAY ENROLLMENT
17.00
16.00
I
15.00
14.00
13.00
12.00
11.00
' 10.00
kl!
9.00
.ry n . np
A 6 ti� n C
o �N N N N N
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
I Location:371 OLD HARBOR SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ 414,400 $ 410,511 $ 368,436 310 Certificated Salaries $ 276,144 $ 346,055 $ 362,309 $ 16,254 5%
91,489 91,202 95,263 320 Non-Certificated Salaries 62,920 90,082 94,310 4,228 5%
208,010 207,364 209,714 360 Employee Benefits 211,781 213,960 231,757 17,797 8%
I - 110 - 390 Transportation All owance - - -
570,845 65009
713,899 709,187 673,413 Subtotal-Personnel S ervices , , 7 688,376 38,279 6%
- - - 410 Professional and Technical Service - - - -
1 - - 986 420 Staff Travel - - - -
7,309 2,517 1,900 425 Student Travel 7,000 7,000 7,000 0%
fi,848 8,318 8,743 430 Utility Services 8,640 4,775 4,775 - 0%
86,651 108,763 133,450 435 Energy 114,000 114,000 114,000 - 0%
I 407698 390 440 Other Purchased Services 2,800 2,876 2,876 - 0%
14 812 12,673 16,198 450 Supplies,Materials and Media 13,000 13,657 10,174 (3,483) -26%
1,154 548 407 490 Other Expenses (3,090) 600 600 0%
618 - - 510Equipment - - - - 0%
I117,992 133,517 162,074 Subtotal -Non Personnel 142,350 142,908 139,425 (3,483) -2%
$ 831.891 $ 842,704 $ 835.487 Location Totals $ 713,195 $ 793,005 $ 827,801 $ 34,796 4%
' Old Harbor Location Amounts
$850,000
I $800,000
$750,000 -
II $700,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Old Harbor School is located on the Southeast Coast of Kodiak Island,70 al r miles southwest of the City of Kodiak.We are a community that relies on
the natural resources of our surrounding sea and upland environm ent for our liveli hood.The sea also provides us with our m ain means of
I transportation and access.It is important to note that Old H arbor can only be reached by m arine or air transportation.T here are no roads leading to Old
Harbor .Old Harbor Schoo I serves students in grades K-12.
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Page 69
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 371 OLD HARBOR SCHOOL
I Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
46.00 42.00 38.00 Enrollment in ADM 40.00 34.00 37.00
FTE's Included In Current Budget
0.50 1.00 1.00 Administrator - - -
I 5.00 4.00 4.00 Teacher 3.00 4.00 4.00
1.00 1.00 1.00 Special Edcuation Teacher 1.00 1.00 1.00
- - - Counselors - - -
I6.50 6.00 6.00 Certified Subtotal 4.00 5.00 5.00
1.00 0.88 1.13 Instructional Aides 1.50 2.00 2.00
0.50 0.50 0.50 Support Staff 0.67 0.67 0.67
1.36 0.81 0.81 Custodial Staff 1.00 1.00 1.00
2.88 2.19 2.44 Classifed Subtotal 3.17 3.67 3.67
I9.38 8.19 8.44 Total 7.17 8.67 8.67
IOLD HARBOR SCHOOL ENROLLMENT
50.00 •
40.00
1 30.00
20.00 -
10.00
a
ti No ti N N
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Page 70
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22.2013
I
I Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:373 OUZINKIE SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
IActual Actual Actual Account Description Budget Budget Budget Change Change
$ 241,074 $190,736 $169,080 310 Certificated Salaries $341,359 $333,221 $350,683 $ 17,462 5%
50,046 68,050 72,214 320 Non-Certificated Salaries 66,623 72,239 76,270 4,031 6%
I 90,847 89,927 102,216 360 Employee Benefits 163,127 207,390 239,571 32,181 16%
- - -
45 390 Transportation Allowance
381,967 348,758 343,510 Subtotal-Personnel Services 571,109 612,850 666,524 53.674 9%
I - - - 410 Professional and Technical Servic - - - -
420 Staff Travel
- -
1,599 3,310 2,120 425 Student Travel 8,356 8,356 8,356 - 0%
9,359 10,023 10,871 430 Utility Services 8,400 5,620 5,620 - 0%
I 76,415 75,132 115,794 435 Energy 96,000 102,880 102,880 - 0%
600 600 392 440 Other Purchased Services 994 994 0%
11,955 9,834 11,568 450 Supplies,Materials and Media 10,348 14,044 13,317 (727) -5%
99 251 361 490 Other Expenses (2,862) 898 898 - 0%
I 1,393 - 58 510 Equipment 2,000 844 844 - 0%
101,420 99,150 141,164 Subtotal-Non Personnel 122,242 133.636 132.909 (727) -1%
$ 483,387 $447.908 $484,674 Location Totals $693,351 $746.486 $799,433 $ 52.947 7%
I
Ouzinkie Location Amounts
I $850,000 -
a59 000
$750,000 eN
$700,000
.4-
650,000
0 600,000
I 550,000
$450000 '.a.-... N"
$400,000
Actual Actual Actual Budget Budget Budget
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
IK
Ouzinkie School is located 12 miles from the city of Kodiak and accessible only by boat or small plane.The village of Ouzinkie has 167 full-time
residents and was once a busy fish processing community.Most community members make a living from commercial salmon fishing and in our
I Alutiiq village subsistence activities are still a major part of life.Ouzinkie School offers a comprehensive education in grades K-12.We mesh
traditional values of a subsistence community with rigorous education standards.The school environment is safe and welcoming to both students
and community.
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Page 71
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1 Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
IFund 100 General Fund- Expenditures Date: 04/22/13
Location: 373 OUZINKIE SCHOOL
I Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
I31.00 29.00 34.00 Enrollment in ADM 36.00 43.00 43.00
FTE's Included In Current Budget
I 1.00 - - Administrator - - -
4.00 3.00 3.00 Teacher 4.00 4.00 4.00
1.00 1.00 Special Edcuation Teacher 1.00 1.00 1.00
I - - Counselors - - -
5.00 4.00 4.00 Certified Subtotal 5.00 5.00 5.00
I 0.88 1.25 0.63 Instructional Aides 1.00 1.55 1.55
0.25 0.25 0.25 Support Staff 0.25 0.25 0.25
1.00 1.00 1.00 Custodial Staff 1.00 1.00 1.00
I2.13 2.50 1.88 Classifed Subtotal 2.25 2.80 2.80
7.13 6.50 5.88 Total 7.25 7.80 7.80
I
OUZINKIE SCHOOL ENROLLMENT
I 45.00
40.00 -
1 35.00 -.,�-
30.00
25.00
i �a
NN ry0 ry0 ry0
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Page 72
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:375 PORT LIONS SCHOOLS
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
IActual Actual Actual Account Description Budget Budget Budget Change Change
$ 319,217 $276,043 $ 185,250 310 Certificated Salaries $188,287 $188,787 $ 190,475 $ 1,688 1%
88,773 109,860 124,237 320 Non-Certificated Salaries 117,450 116,826 121,916 5,090 4%
I 192,344 207,047 158,754 360 Employee Benefits
1,685 390 Transportation Allowance 169,467 181,589 192,631 11,042 6%
- - -600.334 594,635 468,241 Subtotal-Personnel Services 475,204 487,202 505,022 17.820 4%
I1,760 - 1,771 410 Professional and Technical Servic 2,300 2,300 2,300 - 0%- - - -52 420 Staff Travel
9,670 29,314 6,726 425 Student Travel 5,000 5,000 5,000 - 0%
9,524 11,392 11,785 430 Utility Services 10,310 11,230 11,230 - 0%
I 44,996 48,791 52,671 435 Energy 57,152 87,529 85,517 (2,012) -2%
1,558 1,825 3,540 440 Other Purchased Services 1,500 1,573 1,573 0%
5,856 7,232 8,317 450 Supplies,Materials and Media 8,864 6,288 6,288 0%
174 6,424 200 490 Other Expenses (2,067) - - - 0%
I - -
73,590 104,978 - 510 Equipment
85,010 - - - -
Subtotal-Non Personnel 83,059 113,920 111,908 (2,012) -2%
$ 673.924 $699,613 $553,251 Location Totals $558,263 $601,122 $616,930 $ 15,808 3%
IPort Lions Location Amounts
1 $750,000
$700,000
$650,000 -
$600,000
I $550,000 -
$500,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
IOriginal Winter
I
The village of Port Lions is located on Kodiak Island,approximately 24 nautical miles from the city of Kodiak and is accessible only by air or
water. Port Lions was founded in December, 1964,as part of the relocation of Afognak Village after the 1964 earthquake and tsunami. Port Lions
I has a second-class city designation governed by a mayor. Our school serves students in kindergarten through twelfth grade.Our community
values attendance as an important part of education and student attend school an average of 90%of the time. School staff recognize student
achievement in this area by providing monthly rewards for perfect attendance.
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Page 73
1
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
IFund: 100 General Fund- Expenditures Date: 04/22/13
Location: 375 PORT LIONS SCHOOL
I
2009-10 2010-11 2011-12 Winter
2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
I 35.00 36.00 26.00 Enrollment in ADM 26.00 23.00 25.00
FTE's Included In Current'
I 1.00 1.00 - Administrator - - -
3.00 3.00 3.00 Teacher 3.00 3.00 3.00
1.00 - - Special Edcuation Teacher - - -
' - - Counselors - - -
5.00 4.00 3.00 Certified Subtotal 3.00 3.00 3.00
I 0.63 1.53 1.72 Instructional Aides
0.38 Support Staff 2.15 2.15 2.15
0.38 0.38 0.43 0.43 0.43
1.63 1.63 1.63 Custodial Staff 2.28 2.28 2.28
' 2.64 3.54 3.73 Classifed Subtotal 4.86 4.86 4.86
7.64 7.54 6.73 Total 7.86 7.86 7.86
' PORT LIONS SCHOOL ENROLLMENT
I 40.00
35.00 -°'=415
I 30.00
25.00 - 4/ �.
20.00 F
'
1 �^ n v b
O ^ 4. C ^^J
o o I
I
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Page 74
I
Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
I Location:380 VILLAGE WIDE SERVICES
Original Writer
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $180,807 $ 198,907 $ 211,905 310 Certificated Sa lanes $ 115,422 $ 129492 $ 166,227 $ 36,735 28%
47,680 46214 42,175 320 Nan-Certificated Salaries 40,547 39 456 41,392 1,936 5%
59,522 67,071 78,889 360 Employee Benefits 55,750 61,583 81,666 20,083 33%
I288.009 314,192 332,969 Subtotal-Personnel Services 211,719 230,531 289,285 58,754 25%
- 1,528 - 410 Professional and Technical Servile - - - -
15,299 15,980 6,205 420 Staff Travel 14,700 13,926 13,926 - 0%
I 50,838 45,776 33,218 425 Student Travel 19,000 18,490 18,490 - 0%
510,639 1,006,126 1,118,004 430 Utility Services 1,150,443 1,434,251 1,434,251 0%
1,328 435 Energy 0%
1,095 840 3,297 440 Other Purchased Services - 3,080 3,080 - 0%
8,029 14,155 8,449 450 Supplies,Materials and Media 13,552 12,628 12,628 - 0%
I 8,359 8,890 7,101 490 Other Expenses
950 510 Equipment 2,748 1,921
2,157 1,921 - 0%
18,522 1,231 2,157 0%
614,109 1,094,526 1,177,224 Subtotal-Non Personnel 1.200.443 1486,453 1,486,453 - 0%
$902,118 $1,408,718 $1,510,193 Location Totals $1,412,162 $1,716,984 $1,775,738 $ 58,754 3%
Village Wide Services Location Amounts
I $2,000,000
$1,750,000 -
$1,500,000 -
$1,250,000 - - - -
$1,000,000 -
' $750,000
$500,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
IOriginal Winter
I
I
I
I
I
I
Page 75
I
Kodiak Island Borough School District
I 2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 380 VILLAGE WIDE SERVICES
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
IFTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
' _ - Teacher - - _
- Special Education Teacher
1.00 2.00 1.00 Counselors - - -
' 2.00 3.00 2.00 Certified Subtotal 1.00 1.00 1.00
- - - Instructional Aides - - -
' 1.00 1.00 1.00 Support Staff 1.00 1.00 1.00
-
Custodial Staff
1.00 1.00 1.00 Classified Subtotal 1.00 1.00 1.00
I3.00 4.00 3.00 Total 2.00 2.00 2.00
I
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I
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I
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Page 76
I
Kodiak Island Borough School District
'
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS
Original Wnter
2009-10 2010-11 2011-12 2012-13 201213 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ - $ - $ - 310 Certificated Salaries $ 231,963 $ - $ 120,000 $ 120,000 #DIV/0!
569 320 Non-Certificated Salaries 58,68] 29,302 29,302 #DIV/01
4,005.388 5,074,058 4.936,813 360 Employee Benefits 7.543538 7543.538 7,687,029 143,491 2%
4.005.957 5,074,058 4,936,813 Subtotal-Personnel Services 7,834,188 7.543.538 7,836,331 292,793 4%
I - - - 410 Professional and Technical Servic - - - -
30,274 30721 38533 420 Staff Travel 35,000 35,000 35,000 0%
- 425 Student Travel - -
- - - 430 Utility Services - - - - 0%
' - _ - 435 Energy - - -
440 Other Purchased Services
450 Supplies,Materials and Media
43.466 12,056 13,155 490 Other Expenses 11,527 11,527 11,527 - 0%
- 510 Equipment - - - -
' 73,740 42,777 51,688 Subtotal-Non Personnel 46,527 46,527 46,527 - 0%
$ 4,079,697 $5.116,835 $ 4,988,501 Location Totals $ 7.880715 $ 7,590.065 $ 7.882,858 $ 292.793 4%
IDistrict Wide Negotiated Fringe Benefits
Location Amounts
$9,000,000 —
t Ii - — --
•
$3,000,000 - -
I • Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I
I
I
I
I
I
I
Page 77
I
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
IFTE's Included In Current Budget
- - - Administrator - - -
' __ - Teacher - - _
Special Education Teacher
- - - Counselors - - -
' - - - Certified Subtotal - - -
- - - Instructional Aides - - -
'I - _ - Support Staff - _
Custodial Staff
-
-
II __ - Classified Subtotal - - _
Total -
I
I
I
I
I
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1
Page 78
I
I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
Location:450 DISTRICT WIDE SERVICES
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ 137,623 $ 111,588 $ 117,722 310 Certificated Salaries $ 134,886 $ 138,580 $ 127,350 $ (11,230) -8%
50,955 60,558 70,972 320 Non-Certificated Salaries 64,307 63,032 40,497 (22,535) -36%
82,622 88,217 107,030 360 Employee Benefits 112.827 120,549 107,844 (12,705) -11%
' 271,200 260,363 295,724 Subtotal-Personnel S ervices 312,020 322,161 275.691 (46,470) -14%
36,924 35,000 33,669 410 Professional and Technical Servic 34,000 - - - 0%
5,000 3,084 1,543 420 Staff Travel 2,200 2,200 2,200 - 0%
I 4,940 6,755
1,101 1,535 425 Student T ravel 1,500 1,500 1,500
575,094 - 0%
61 196 430 Utility Services 391,381 575,094 0%
- - - 435 Energy - - - -
8,887 7,482 12,168 440 Other Purchased Services 625 6,625 6,625 - 0%
I 30,212 159,558 32,783 450 Suppli es,Materials and Media 40,681 97,906 97,906 - 0%
429 706 490 Other Expenses 425 425 425 0%
1.393 183,043 6.777 510 Equipment 18,327 498.876 498.876 0%
87,846 398,023 89,377 Subtotal-N on Personnel 489,139 1.182,626 1,182,626 - 0%
I $ 359.046 $ 658,386 $ 385.101 Location Totals $ 801,159 $ 1,504,787 $ 1,458,317 $ (46,470) -3%
IDistrict Wide Services Location Amounts
1 o00 _ _
I
1H, ___ _
_ _ _ _
_ _ _ .
I Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter i
I
I
I
I
I
I
Page 79
I
Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 450 DISTRICT WIDE SERVICES
I
2009-10 2010-11 2011-12 Winter
2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
' - -- Administrator - - -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- - Special Education Teacher - - -
- - Counselors - - -
' 2.00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00
- - Instructional Aides - -
1.75 1.95 2.70 Support Staff 3.20 2.20 2.20
- Custodial Staff
I1.75 1.95 2.70 Classified Subtotal 3.20 2.20 2.20
3.75 3.95 4.70 Total 5.20 4.20 4.20
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Page 80
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I
Kodiak Island Borough School District
I 2013.2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
Location:451 AUDITORIUM
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
117,249 122,553- 141,044 320 Non-Certificated Salaries 116,513 159,590 110,881 (48,709) -31%
71,706 74,883 92,658 360 Employee Benefits 85,825 132,265 62,245 (70,020) -53%
I188,955 197,436 233,702 Subtotal-Personnel S ervices 202,338 291,855 173,126 (118,729) -41%
4,288 6,037 10,242 410 Professional and Technical Servici 12,000 12,000 12,000 - 0%
- - - 420 Staff Travel - - - -
' _ - - 425 Student Travel - - - _
2,166 5,572 430 Utility Services 6,000 6,472
6,472 472 0%
52,416 55,852 64,761 435 Energy 56,117 56,776 56,776 0%
2,315 1,781 1,325 440 Other Purchased Services 2,650 2,650 2,650 - 0%
7,109 8,937 16,482 450 Suppli es,Materials and Media 12,850 12,850 12,850 -
I 0%
490 Other Expenses -
2,262 3,466 4,352 510 Equipm ent 5,000 5,000 5,000 0%
68,390 78,241 102,734 Subtotal-Non Personnel 94,617 95,748 95,748 - 0%
I $ 257,345 $ 275,677 $ 336,436 Location Totals $ 296,955 $ 387,603 $ 268,674 $ (118,729) -31%
' Auditorium Location Amounts
$400,000 -
$375,000
$350,000
' $325,000
$300,000 -
$275,000
$225,000
$225,000
$200,000
Actual Actual Actual Budget Budget Budget
I
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I
I
I
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I
( -
Page 81
I
Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 451 AUDITORIUM
I Winter
2012-13 2
2009-10 2010-11 2011-12 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
_ _ - Administrator - - -
- Teacher
- - - Special Education Teacher - - -
- - - Counselors - - -
I - - - Certified Subtotal - - -
I
0.63 0.63 0.63 Instructional Aides 0.63 0.63 -
2.31 2.31 2.31 Support Staff 2.31 2.31 1.00
- - Custodial Staff 1.00 1.00 1.00
I2.94 2.94 2.94 Classified Subtotal 3.94 3.94 2.00
2.94 2.94 2.94 Total 3.94 3.94 2.00
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Page 82
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:459 TECHNOLOGY SERVICES
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
' $
429,200- $ 408 313- $ - 310 Certificated Salaries $ - $ - $ -
, 399,718 320 Non-Certificated Salaries 523,079 453,278 428,312 0%
151,782 153,368 183,686 360 Employee Benefits 245,892 235,406 242,769 0%
580.982 561681 583.384 Subtotal-Personnel Services 768,971 688,684 671 081 (17 603) -3%
I
121,420 87,892 55,168 410 Professional and Technical Semi( 40,000 52,406 52,406 0%
10,542 15,736 25,509 420 Staff Travel 10,000 10,790 10,790 - 0%
- - - 425 Student Travel - - - -
' 139,166 201,635 168,797 430 Utility Services 3,000 2,081 2,081 - 0%
435 Energy
-
50,221 149,463 52,396 440 Other Purchased Services 93,000 166,087 166,087 0%
51,261 348,967 55,995 450 Supplies,Materials and Media 80,117 70,740 70,740 - 0%
494 2,573 1,926 490 Other Expenses 1,000 3,800 3,800 - 0%
I 255,397 954,258 46.949 510 Equipment 27,883 38.234 38,234 - 0%
628,521 1,760,524
406,740 Subtotal-Non Personnel
255,000 344,138
344.138 0%
$1,209.503 $2,322,205 $ 990,124 Location Totals $1023,971 $1,032,822 $1015,219 $ (17,603) -2%
' Technology Services Location Amounts
II $2,675,000
$2,400,000
$2,125,000
$1,850,000
$1,575,000
$1,300,000 -- Y-
I $1,025,000 - y V
$750,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
' Original Winter
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Page 83
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04!22113
ILocation:459 TECHNOLOGY SERVICES
I
2009-10 2010-11 2011-12 Winter
2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
I FTE's Included In Current Budget
- - - Administrator - - -
' _ _ - Teacher - -
Special Education Teacher
-
- - - Counselors - - -
I - - - Certified Subtotal - - -
- - - Instructional Aides - - -
' 6.00 6.95 6.95 Support Staff 7.00 7 00 7.00
-
-
Custodial Staff
6.00 6.95 6.95 Classified Subtotal 7.00 7.00 7.00
' 6.00 6.95 6.95 Total 7.00 7.00 7.00
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Page 84
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' Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
I Location:460 EDUCATIONAL SUPPORT SERVICES
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
' $ 340,766 $ 475,838 $ 571,633 310 Certificated Salaries $ 326,000 $ 307,633 $ 255,243 $ (52,590) -17%
11,141 310 19,767 320 Non-C ertificated Sal cries 27,652 27,916 - (27,918) -100%
111,142 156,778 220,184 360 Employee Benefits 157,176 182,527 121,149 (61,378) -34%
' 463,049 632,926 811,584 Subtotal-Personnel S ervices 511,028 518,278 376,392 (141,886) -27%
- - - 410 Professional and Technical Service - - - -
- - - 420 Staff Travel - - - -
' - - 425 Student Travel - - - -
430 Utility Services
-
-
- - 435 Energy - - - -
- - - 440 Other Purchased Services - - - -
' _ - - 450 Supplies,Materials and Media -
- - -
490 Other Expenses
-
-
-
510 Equipment
-
-
- - - Subtotal-Non Personnel - - - -
' $ 463,049 $ 632,926 $ 811,584 Location Totals $ 511,028 $ 518,278 $ 376,392 $ (141,886) -27%
Ir Educational Support Services Location Amounts
$900,000
- -
I $700,000 - -
$600,000
$500,000
$400,000
$300,000
IActual Actual Actual Budget Budget Budget• 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
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Page 85
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location:460 EDUCATIONAL SUPPORT SERVICES
' Wnter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
IEnrollment in ADM
FTE's Included In Current Budget
I1.50 1.50 1.50 Administrator 1.50 1.50 1.00
3.00 2.00 5.00 Teacher 4.00 2.00 2.00
' _ - - Special Education Teacher -
- -
Counselors
4.50 3.50 6.50 Certified Subtotal 5.50 3.50 3.00
I0.20 - - Instructional Aides - - -
- - - Support Staff - - -
- - - Custodial Staff - - -
' 0.20 - - Classified Subtotal - - -
' 4.70 3.50 6.50 Total 5.50 3.50 3.00
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Page 86
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
Location:461 QUALITY SCHOOLS
IOriginal Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ - $ 422 $ - 310 Certificated Salaries $ 5,850 $ 5,850 $ 5,850 $ - 0%
32,256 43,477 320 Non-C ertificated Sal apes 53,894 44,474 45,826 1,352 3%
- 14,112 22,422 360 Em ployee Benefits 27,850 25,863 26,940 1.077 4%
' 46,790 65.899 Subtotal -Personnel Servic es 87,594 76,187 78,616 2,429 3%
3,700 3,250 - 410 Professional and Technical Service 4,000 4,000 4,000 - 0%
956 361 420 Staff Travel 1.000 1,000 3,500 2,500 250%
' - _ - 425 Student T ravel -
- - -
2,676 430 Utility Services
435 Energy - - - -
12,188 2,381 - 440 Other Purchased Servic es - - - -
' 2,561 7,050 4,099 450 Supplies,Materials and Media 6,452 6,452 6,452 - 0%
872 110 490 Other Expenses
-
-
-
510 Equi pment
-
-
- -
21,997 13,747 4,460 Subtotal-Non Personnel 11,452 11,452 13,952 2,500 22%
I $ 21,997 $ 60,537 $ 70.359 Location Totals $ 99,046 $ 87,639 $ 92,568 $ 4,929 6%
IQuality Schools Location Amounts
$100,000 - -
' $80,000 - __ - - --
$60,000 -
$40,000
$20,000
I 5-
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I I
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Page 87
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund- Expenditures Date: 04/22/13
Location:461 QUALITY SCHOOLS
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
IFTE's Included In Current Budget
- - - Administrator - - -
_ - - Teacher - - _
-
Special Education Teacher
- - - Counselors - - -
' - - - Certified Subtotal - - -
- - Instructional Aides - - -
' - 1.00 1.00 Support Staff 1.00 1 00 1 00
Custodial Staff
-
1.00 1.00 Classified Subtotal 1.00 1.00 1.00
I - 1.00 1.00 Total 1.00 1.00 1.00
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Page 88
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date. 04/22/13
Location:492 SPECIAL SERVICES
' Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $1,045,781 $ 961,165 $1027379 310 Certificated Salaries $1,251,581 $1,112,153 $ 988,333 $(123,820) -11%
152,609 205,564 83,679 320 Non-Certificated Salaries 66,054 67 464 69,610 2,146 3%
391.192 405,182 334,407 360 Employee Benefits 447,757 446.256 478,134 31,876 7%
1,589,582 1,571,911 1445.465 Subtotal Personnel Services 1,765,392 1,625,875 1,536,077 (89,798) -6%
I
499,997 801,526 497,576 410 Professional and Technical Sery 431,350 663,350 663,350 0%
43,063 50,464 48,390 420 Staff Travel 59,000 59,000 59,000 - 0%
16,382 430 384 425 Student Travel 1,000 1,000 1,000 - 0%
I 17 40 29 430 Utility Services 250 250 250 - 0%
435 Energy
16,896 18 614 28,058 440 Other Purchased Services 10,000
10.037 10,037 0%
55,528 111,366 98,033 450 Supplies,Materials and Media 78,690 79.870 79,870 - 0%
9,110 4,498 10,595 490 Other Expenses 1,000 1.000 1,000 - 0°/s
I 6,307 6,936 8 1,767 510 Equipment 7,200 7200 7,200 - 0%
647,300 99374 684,832 Subtotal-Non Personnel 588490 821707 821707 0%
$2,236,882 $2,565,785 $2.130,297 Location Totals $2,353,882 $2,447,582 $2,357,784 $ (89,798) -4%
Special Services Location Amounts
-\
$3,000,000 -
I $2,500,000 -
$2,000,000 - ---- ----
$1,500,000
$1,000,000 -
$500,000 -
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I /
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Page 89
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund - Expenditures Date: 04/22/13
Location:492 SPECIAL SERVICES
I
Current
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Bud•et Budget Budget
' - - - -
FTE's Included In Current Budget- Enrollment in ADM -
' 100 1.00 1.00 Administrator 100 100 1.00
- Teacher
18.00 14.00 14.00 Special Education Teacher 16.00 14.00 13.00
- - - Counselors - - -
19.00 15.00 15.00 Certified Subtotal 17.00 15.00 14.00
I 2.00 0.25 0.25 Instructional Aides
1.00 Support Staff 0.25 0.50 0.50
1.00 1.00 1.00 1.00 1.00
- - - Custodial Staff - - -
' 3.00 1.25 1.25 Classified Subtotal 1.25 1.50 1.50
22.00 16.25 16.25 Total 18.25 16.50 15.50
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Page 90
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expendi tures Date: 04/22/13
Location: 510 BOARD OF EDUCATION
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
' S - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
43,905 44,570 4fi,154 320 Non-Certificated Sal cries 46,561 49,165 50,088 903 2%
47,288 20,183 16,936 360 Employee Benefits 16,392 24,533 25,023 490 2%
I91,193 64,753 63,090 Subtotal-Personnel Servic es 62,953 73,718 75,111 1,393 2%
37,015 47,498 124,202 410 Profes sional and Technical Servict 40,000 76,908 56,600 (20,308) -26%
39,525 46,209 25,425 420 Staff Travel 45,000 45,000 45,000 - 0%
' - 76 - 425 Student T ravel - - -
250 -
78 49 83 430 Utility Services 250 250 0%
- - - 435 Energy - - - -
13,727 10,705 11,648 440 Other Purchased Services 10,000 10,000 10,000 - 0%
I 10,677 7,339 12,299 450 Suppli es,Materials and Media 7,500 7,500 7,500 - 0%
20,395 17,370 21,379 490 Other Expenses 25,000 25,000 25,000 0%
-
-
-
19,919 510 Equipment
141,336 129,246 195,036 Subtotal -Non Personnel 127,750 164.658 144,350 (20,308) -12%
I $ 232,529 $ 193,999 $ 258,126 Location Totals $ 190,703 $ 238,376 $ 219,461 $ (18,915) -8%
I r
Board of Education Location Amounts
$300,000
I $250,000 - -
$200,000
$150,000
$100,000
$50,000
I 5-
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I
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Page 91
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I Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 510 BOARD OF EDUCATION
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
IFTE's Included In Current Budget
- - - Administrator - - -
'I - _ - Teacher - _
Special Education Teacher
-
-
- - - Counselors - - -
I - - - Certified Subtotal - - -
- - - Instructional Aides - - -
0.50 0.50 0.50 Support Staff 0.50 0.50 0.50
ICustodial Staff
0.50 0.50 0.50 Classified Subtotal 0.50 0.50 0.50
i 0.50 0.50 0.50 Total 0.50 0.50 0.50
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Page 92
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Kodiak Island Borough School District
I 2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:560 CENTRAL ADMINISTRATION
I Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ 350,393 $ 314,399 $ 250,573 310 Certificated Salaries $ 254,213 $ 254,213 $ 255,837 $ 1,624 1%
188,966 176,112 199,169 320 Non-Cerificated Salaries 201,401 145,753 194,072 48,319 33%
173,753 198,377 196,151 360 Employee Benefits 241,420 206,444 227.348 20,904 10%
713,112 690,688 645,913 Subtotal-Personnel Services 697,034 606,410 677,257 70,847 12%
I9,030 18,266 5,622 410 Professional and Technical Service 36,000 36,000 36,000 0%
70,236 70,324 53,724 420 Staff Travel 61,162 62,009 56,809 (5,200) -6%
- 89 - 425 Student Travel - - -
I 419 161 130 430 Utility Services 2,000 2,000 1,000 (1,000) -50%
435 Energy
20,310 100,160 96,633 440 Other Purchased Services 55,000 59,364 99,000 39,616 67%
196,599 180,996 133,384 450 Supplies,Materials and Media 167,566 221,558 285,483 63,925 29%
4,292 11,713 11,146 490 Other Expenses 8,859 8,859 2,859 (6,000) -68%
I 10,223 6,130 10,348 510 Equipment 8,000 6,000 8,000 - 0%
311,111
387,859
312,987 Subtotal-Non Personnel 338,587
397,810 489,151 91,341 23%
$ 1,024,223 $ 1,078,747 $ 958,900 Location Totals $ 1,035,621 $ 1004,220 $ 1,166,408 $ 162,188 16%
' Central Administration Location Amounts
I $1,200,000 -
61,100,000
$1,000,000
$900 000
$600,000
I $700,000
$600,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
' Original Winter
I
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Page 93
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Kodiak Island Borough School District
111
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund- Expenditures Date: 04/22/13
I
Location: 560 CENTRAL ADMINISTRATION
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
IFTE's Included In Current Budget
2.00 2.00 3.00 Administrator 2.00 2.00 2.00
-
'I - - - Teacher
Special Education Teacher
- -
-
- - - Counselors - - -
' 2.00 2.00 3.00 Certified Subtotal 2.00 2.00 2.00
- - - Instructional Aides - - -
' 3.50 3.50 3.50 Support Staff 3 50 3.50 3.50
- Custodial Staff
-
3.50 3.50 3.50 Classified Subtotal 3.50 3.50 3.50
I5.50 5.50 6.50 Total 5.50 5.50 5.50
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Page 94
I
Kodiak Island Borough School District
' 2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date: 04/22/13
I Location:610 BUSINESS OPERATIONS
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
469,465 536,252 562,836 320 Non-Certificated Salaries 573702 574,148
533,446 (40,702) -7%
276,876 319,374 338,580 360 Employee Benefits 379,343 424492 398,903 (25,589) -6%
I746,341 855,626 901,418 Subtotal-Personnel Services 953,045 998.640 932,349 (66,291) -7%
302,930 165,565 178,465 410 Professional and Technical Send( 274,500 274,500 254,000 (20,500) -7%
5,995 8,531 9,614 420 Staff Travel 10,000 10,000 10,000 - 0%
' - - - 425 Student Travel - - - -
612 11,307 12,793 430 Utility Services 15,250 16,373 16,373 0%
43,606 42,195 59,108 435 Energy 51,023 52,210 52,210 0%
121,855 26,723 18,768 440 Other Purchased Services 30,000 30,054 25,000 (5,054) -17%
12,614 9,314 11,411 450 Supplies,Materials and Media 19,000 19,192 19,192 - 0%
' 8,483
9,875 3,914 3,078 490 Other Expenses -
2,500
-
2,500
-
2,500 -
5,239 510 Equipment 0 0 0 0%
506,170 267,549 298,476 Subtotal-Non Personnel 402,273 404,829 379,275 (25,554) -6%
' $1,252,511 $1,123,175 $1,199,894 Location Totals $1,355,318 $1403469 $1,311,624 $ (91,845) -7%
Business Operations Location Amounts
I !1iI!0 .. -._..�®0 0 0 I $850,000 _......_ _---
$950,000
I
Actual Actual Actual Budget Budget Budget
' 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
I
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Page 95
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I
Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
I Fund: 100 General Fund - Expenditures Date: 04/22/13
Location: 610 BUSINESS OPERATIONS
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- Enrollment in ADM - - -
-
-
IFTE's Included In Current Budget
- Administrator - - -
- -
I
-- -
_ _ - Teacher
-
- -
Special Education Teacher
Counselors
-
- -
-
111 .. - - Certified Subtotal - - -
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
' - - - Instructional Aides - -
8.00 8.00 8.00 Support Staff 8.00 8.00 7.00
Custodial Staff
-
-
I9.00 9.00 9.00 Classified Subtotal 9.00 9.00 8.00
9.00 9.00 9.00 Total 9.00 9.00 8.00
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Page 96
I
Kodiak Island Borough School District
' 2013-2014 Preliminary Budget
Presented 04-22-2013
IFund: 100 General Fund-Expenditures Date: 04/22/13
Location:710 MAINTENANCE 8 OPERATIONS
I
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
' $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
616,426 855 617 625,153 320 Non-Certificated Salaries 776,282 759,315 765,686 6,371 1%
472,721 519,604 480,004 360 Employee Benefits 501,937 500,868 532,309 31,421 6%
I 1,289,147 1,375,221 1,305,157 Subtotal-Personnel Services 1,280,219 1,260,203 1,297,995 37,792 3%
467,859 431,180 462,525 410 Professional and Technical Servit 416,000 416,000 416,000 0%
27,374 18,480 22,351 420 Staff Travel 43,000 43,978 43,978 - 0%
- - - 425 Student Travel - - - -
' 480,510 420,212 288,288 430 Utility Services 108,900 147,232 133,632 (13,600) -9%
11,665 12,457 12,585 435 Energy 14,000 20,731 20,731 0%
58,111 108,366 72,022 440 Other Purchased Services 54,000 87,219 87,219 0%
225,413 184,912 187,704 450 Supplies,Materials and Media 237,300 285,941 285,941 - 0%
22,652 21,752 21,868 490 Other Expenses 50,500 56,004 56,004 - 0%
' 1,364 19,454 9,910 500 Capital Outlay 30,000 45,332 30,000 (15,332) -34%
274,063 91,411 64,628 510 Equipment 31,000 53,677 53,677 0%
1,569,031 1,308,244 1,141,881 Subtotal-Non Personnel 984,700 1,156,114 1,127,182 (28,932) -3%
I $2,858,178 $2,683 465 $2,447,038 Location Totals $2,264,919 $2,416,317 $2,425,177 $ 8,860 0%
Th
Maintenance&Operations Location Amounts
I $3,000,000 ------
$2,750,000 �...'
$2,500,000 -"` "@"_.. .-_..-..yy-
I $2,250,000 •
$2,000,000
Actual Actual Actual I Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
I
Original Winter I
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Page 97
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Kodiak Island Borough School District
I
2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund- Expenditures Date: 04/22/13
I
Location: 710 Maintenance and Operations
Winter
I 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
IFTE's Included In Current Budget
- - - Administrator - -
' _ - Teacher - - -
Special Education Teacher
-
- - - Counselors - - -
' - - - Certified Subtotal - - -
1.00 1.00 1.00 Administrator - -
' - -
5.00 - Instructional Aides
5 -
4.00
5
5.00 Support Staff
5.00 5.00 5.00
9.00 7.00 7.00 Maintenance Staff 7.00 7.00 7.00
1.84 2.59 2.59 Custodial Staff 2.67 1.34 1.34
I15.84 15.59 15.59 Classified Subtotal 14.67 13.34 13.34
' 15.84 15.59 15.59 Total 14.67 13.34 13.34
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Page 98
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Kodiak Island Borough School District
I 2013-2014 Preliminary Budget
Presented 04-22-2013
I
Fund: 100 General Fund-Expenditures Date. 04/22/13
Location:900 OTHER DISTRICT WIDE SERVICES
' Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
I $ - $ - $ - 310 Certificated Salaries $ - $ - $ - $
320 Non-Certificated Salaries
- - - 360 Employee Benefits - - - -
I - - - Subtotal-Personnel Services - - - -
- - - 410 Professional and Technical Servict - - - -
- - - 420 Staff Travel - - - -
' - - - 425 Student Travel - - -
430 Utility Services
-
-
- - - 435 Energy -
- - - 440 Other Purchased Services - - - -
' - - - Sups,Me and Media - - -
445595000 Other plie Expenses at rials -
266,974 159,582 169,097 Transfers 200,000 200,000 180,000 (20,000) -10%
- 510 Equipment - - - -
I266,974 159,582 169,097 Subtotal-Non Personnel 200,000 200,000 180,000 (20,000) -10%
$ 266,974 $ 159,582 $ 169,097 Location Totals $ 200,000 $ 200,000 $ 180,000 $ (20,000) -10%
IOther District Wide Services Location Amounts
$300,000
1 $250,000 ^
$200,000 �..... ..-_g.,......-_.._�,ap _ _._-11
$150,000
$100,000
$50,000
' .._......._ __.._.
Actual Actual Actual I Budget ! Budget Budget
2009-10 2010-11 2011-12 2012-13I, 2012-13 2013-14
' Original Winter
I
I
I
I
I
Page 99
I
1 Introduced by: Borough Manager
2 Requested by: School Dlstrict Board
Drafted by: Finance Director
3 Introduced on: 05117!2012
4 Public Hearing: 05/1712012
5 Adopted on: 05/'1712012
•
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 3.08.030B 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
no the fiscal year ending June 30, 2013.
Kodiak Island Borough Resolution No. FY2013-01
Page 1 oft
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 n�
54 (
55 Jerdme M. Selby;Borough_ or
56
57 ATTEST:
58
59 G t
61 Nova M. Javier, MMC, .rough Clerk
Kodiak Island Borough Resolution No. FY2013-01
Page 2 of2
Kodiak Island Borough School District
2013 - 2014 Budget
TABLE OF CONTENTS
I. INTRODUCTORY SECTION
Government Structure 1
Budget Process 2
Annual Timeline 3
Projected Enrollment 4
Revenue Budget 4
Expense Budget 7
High School/Middle School Staffing Formulas 7
Elementary School Staffing Formulas 8
K-12 School Staffing Formulas 9
Other 9
Budget Hearings/Presentations 10
II. ORGANIZATIONAL SECTION
Government Structure 11
Board of Education 12
Organization Chart 13
District Administration Initiatives 14
Secondary Schools Initiatives 18
Elementary Schools Initiatives 20
K-12 Schools Initiatives 25
Basis of Accounting/Fund Types 26
Budget Process 28
Budget Calendar 29
Relevant Statute 32
III. FINANCIAL SECTION
Projected FY13 Enrollment Figures 33
Foundation Formula Estimate 34
Letter from the Department of Commerce, Community, and
Economic Development about 2011 Full Value Determination 35
Borough Revenue Cap Estimate 36
Local Support History 37
General Fund Standard Reports
General Fund - Revenue 38
General Fund - Object Summary 39
General Fund - Non-Personnel Summary by Site 40
General Fund - Summary by Function 41
Summary of FTE 42
Kodiak High School 42-43
Kodiak Community Swimming Pool 44-45
Correspondence Study 46-47
Kodiak Middle School 48-49
n�
East Elementary 50-51
Main Elementary 52-53
North Star Elementary 54-55
Peterson Elementary 56-57
Akhiok School 58-59
Chiniak School 60-61
Danger Bay School 62-63
Karluk School 64-65
Larsen Bay School 66-67
Old Harbor School 68-69
Ouzinkie School 70-71
Port Lions School 72-73
Village Wide Services 74-75
District Wide Negotiated Fringe Benefits 76-77
District Wide Services 78-79
Auditorium 80-81
Technology Services 82-83
Education Support Services 84-85
Quality Schools 86-87
Special Services 88-89
Board of Education 90-91
Central Administration 92-93
Business Operations 94-95
Maintenance & Operations 96-97
Other District Wide Services 98-99
iv
INTRODUCTORY
SECTION
(silo vt ea =
Kodiak Island Borough School District
722 Mill Bay Road
Kodiak,AK 99615
April 22, 2013
Members of the Board of Education
Kodiak Island Borough,Alaska
The FY14 Budget is being presented for review by the Kodiak Island Borough School District Board of
Education and all other interested parties. The budget document and the audited financial statements are
the two primary publications that communicate the District's financial position and future plans for
spending.
We feel that this document provides a comprehensive picture of the FY14 Operational Budget. The
budget presented before you includes an introductory, organizational, financial and informational section.
Each major section provides readers with critical information to better understand the budget.
GOVERNMENT STRUCTURE
The Kodiak Island Borough School District(KIBSD) operates a public school system under an elected
school board, as permitted by Alaska State Statutes 14.14.060 and 29.35.160.
The Kodiak Island Borough School Board is composed of five members who are elected at-large. Per AS
14.12.050,the term of office for each elected member is three years. In accordance with AS 14.12.030
(e), KIBSD has one nonvoting delegate from Kodiak's USCG installation to advise and assist the board
and to act as a liaison between the board and the Coast Guard community. The board also has a student
representative that serves as a nonvoting, advisory member.
The Kodiak Island Borough School District serves about 2,500 students in grades K-12. KIBSD provides
educational services at 14"brick and mortar" schools. In addition to these schools, the District operates a
correspondence program.
The majority of students attend school in the main population center surrounding the City of Kodiak, at
the northeastern tip of Kodiak Island. Beyond the six schools located in or around the City of Kodiak, the
District operates an additional eight schools in smaller communities throughout the Kodiak Island
Archipelago. These communities include: Akhiok, Chiniak. Danger Bay, Karluk, Larsen Bay, Old
Harbor. Ouzinkie, and Port Lions.
I Page
BUDGET PROCESS
The budget development process for the subsequent year begins with strategic planning sessions in the
fall. Stakeholders within the Kodiak Island Borough take part in various strategic planning forums.
These strategy sessions are grounded on a comprehensive needs assessment. The District's needs
assessment incorporates data taken from both formal and informal measures. The needs assessment is
paired with the school and district-wide plans to come up with a starting point for further development
and/or revision of strategic initiatives. This activity and input from our diverse community highlights the
continuous improvement component for the District's annual budget.
In January, a preliminary budget is presented to the board of education. The preliminary budget is set by
projected enrollment figures for the subsequent year. Based on the projected enrollment, administration
determines what resources will be available to fund education and meet the needs of the community.
From January through March, several budget hearings are held for further community input. In April,the
school board approves the budget to be presented to the Borough Assembly. The Borough must approve
an annual appropriation to
KIBSD within thirty (30)days
St
per AS 14.14.060. If the local Jab 1 Count
appropriation is different than (October)
the amount of requested
funding,the school board will
7/1
take action in June to approve
an adjusted budget before it is
submitted to DOEED.
Borough Projected
Local Enrollment
Contribution Due
Figure 1: The budget is due to (3Iav) (November)
DOEED by July 15
BOE
Preliminary
Approves Budget
Budget /L
('IPA) (lanuarv)
Relevant Statute
Alaska Statute Sec. 14.14.060. Relationship between the borough school district and
borough; finances and buildings. (c) Except as otherwise provided by municipal ordinance, the
borough school board shall submit the school budget for the following school year to the borough
assembly by May 1 for approval of the total amount. Within 30 days after receipt of the budget,
the assembly shall determine the total amount of money to be made available from local sources
for school purposes and shall furnish the school board with a statement of the sum to be made
available,the amount requested in the budget is automatically approved. Except as otherwise
provided by municipal ordinance, by June 30, the assembly shall appropriate the amount to be
made available from local sources from money available for the purpose.
21Page
Relevant Borough Code
MB Code Sec.3.15.030(b)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.
Relevant Policy
Budget
BP 3100
The School Board shall establish and maintain a balanced budget. The Board shall adopt an annual
budget which is compatible with District goals and objectives.
The District budget shall be prepared annually from the best possible estimates of revenues and
expenditures. The Superintendent or designee shall determine the manner in which the budget shall
be prepared and shall schedule the budget adoption process in accordance with legal time
requirements. A public hearing shall be held prior to the adoption of the budget or a revised budget.
In order to receive public input early in the budget preparation process, members of the community
and staff shall review the proposed budget at regular intervals during its preparation and shall report
its findings and recommendations to the Board.
ANNUAL TIMELINE
The Board of Education and school district administrators begin the budget process in September of each
year. The annual timeline for the budget process is captured in the diagram below.
District Plans(Blueprint) Needs Assessment Strategic Planning
September October
d.
Enrollment Projection Budget Handbook School Plans&Budgets
Due Distributed Developed
November 5 November Nov/Dec
kly
• Revise Preliminary
Preliminary Budget Budget Hearings Budget as Appropriate
Presented to Board of
Education —� (Legislative Changes,
Health Insurance,etc)
January February March
School Board Approval Assembly to Approve ` Budget Due to DOEED
Local Contribution
April May July 15
31Page
PROJECTED ENROLLMENT
Based on the October 20 day count period,the following steps were taken by the District in order to
estimate student enrollment. (Student enrollment is projected to be 2,529 in FY14.)
1. Grades at all school sites are moved ahead one grade level, assuming 100%cohort survival.
2. Incoming students for town elementary schools are based on the average actual enrollment for the
prior three years.
3. For rural sites, Kindergarten enrollment is based on administrative recommendations.
4. Sites affected by feeder schools are adjusted based on 100% cohort survival or a 3 year average
of incoming students.
Note: The method used for the high school is slightly different than that of the middle
school. Incoming students at KMS represent the sum of fifth graders at town elementary
schools, again, assuming 100% cohort survival. KHS, on the other hand, has two private
feeder schools: St. Mary's and Kodiak Christian School. Eighth grade enrollment at these
two schools was obtained and added to the KMS cohort to come up with an incoming,
freshman class at KHS.
Enrollment History & Projections
2,800
2,200 •
2,600 ,a
2,500
2,400
2,300
Ory\03 03\� O�\0y Oy\O6 Oy\01 F 0vox 00Ss' 10\'ti' ,yNY ,Y"0- 1�\tih
REVENUE BUDGET
The general fund revenue budget of$48,702,474 was based on a projected enrollment of 2,529. The
biggest factor determining KIBSD's operating revenue is the State's foundation formula. Currently, this
budget presentation uses the Governor's proposed funding level for K-12 public education funding.
Further Revenue detail is as follows:
• Local Sources: The Local Sources section of the revenue presentation has be increased the
category of designated fund balance. The addition of$500,000 of designated fund balance is
noted and will be made available only if the district's self-insured health insurance plan ends the
year with an excess of district paid premiums over total claims. These funds have historically
been added into the district's operational budgets during the winter revision process if they are
available after the prior year's health claims have been paid. By including the funds in the budget
proactively the district is showing its commitment to funding equipment and technology
replacement with this source. Expenditures for full replacement cycles will only be made if the
funds become available.
It should also be noted that this presentation reflects an increased level of funding from the
borough to the FY14 maximum allowable local contribution of$10,649,720. This amount is an
increase of$399,370 over FY13 funding level. There is information included in this presentation
regarding the maximum allowable local contribution.
4IPage
• State Sources: The FY14 budget was calculated based on an estimated ADM (student count
derivative)of 2,529. Additional estimates were made in the student counts pertaining to intensive
needs special education students and correspondence students. These estimated student counts
result in a decrease of state Foundation Program funding of approximately $125,000. A small
adjustment was made in the Supplemental Aid and is reflective of the amount presented in the
Governor's budget proposal as KIBSD"s share of a one-time funding allocation. This funding
has been ratified by the legislature and awaits final approval by Governor. Last minute
amendment to the budget bill included some categorical funding for student safety and security.
These funds have not been included in this presentation as final clarification of amount and
purpose has yet to be determined. These funds will be included as a future budget amendment
once the district has had the opportunity to clarify the amount and purpose of these funds.
• Federal Sources: Impact Aid funding is in question due to the fiscal struggle at the federal level.
The district's FY 13 Impact Aid was decrease by roughly 24% under the budgeted amount. In our
discussions with representatives at the Alaska DEED the recommendation has been to plan on a
full 30% decrease of FY13's budgeted amount for FY14, thus this presentation includes a
reduction of 30% in Impact Aid as compared to the original FY13 budgeted amount.
The total revenue in this final FY14 budget presentation is $48,702,474 and is$141,328 more than the
KIBSD FY13 winter revised budget.
As noted above, KIBSD's FY14 budget is based on an increased dollar amount($10,649,720) in local
contribution compared to the FY13. This budget presentation calls for$9,795,870 in annual appropriation
and$853,850 in in-kind services. This contribution level equates to 100%of the maximum allowable
local contribution for FY14.
The local contribution maximum "cap" comes from a calculation defined by State statute(AS 14.17.510).
The"cap"is adjusted each year based on both the full taxable value of Kodiak Island Borough as well as
basic need determined in the Foundation Formula-both factors have seen increases over the prior year.
The Kodiak Island Borough School District received the 2012 Full Value Determination from the
Department of Commerce Community and Economic Development of$1,436,477,600 in real and
personal property.
$12,000,000
$10,000,000 - - r r -
$8,000,000 _ _ ■Local Support
c Max Allowable
$6,000,000 -
$4,000,000 -
$2,000,000 -
00 0^ 0�' 03 OA 0y 06 01 00 00 ^O N^ N1' ^`5 NA
,10 r0 10 q0 q0 'IO 1, ,yo '1O ,LO ,LO ry0 ,10 fi0 q0•
SIPage
In order to address an identified level of inadequate funding in the state retirement systems in
FY2008 the State of Alaska began contributing additional funds as calculated by an actuarial to
maintain the legitimacy of the state retirement benefit programs. The on-behalf true-up is
completed every year at the end of July to adjust for any over or under usage of the legislative
relief funding. The state's on-behalf contribution is the difference between the Actuarially
Determined Rate and the Employer Effective Rate.
The FY14 actuarial rate for both TRS and PERS retirement plans again increased over FY 13 rates. While
the rates increased, resulting in additional revenue the expense side of the budget will see an equivalent
adjustment, to make the net impact on the FY14 budget zero.
FY13 Employer Rate On-behalf Actuarial Rate
TRS 12.56% + 40.11% = 52.67%
PERS 22.00% + 13.68% = 35.68%
FY14 Employer Rate On-behalf Actuarial Rate
TRS 12.56% + 41.06% = 53.62%
PERS 22.00% + 13.68% = 35.68%
Retirement Costs
8,000,000
7,000,000
6,000,000 ■
5,000,000 ■ B Total On-Behalf
IMI
4,000,000 ■ ■ . h
Total dTotal District
3,000,000 1 ■ '■ i■ Retirement Cost
2,000,000 ■s■ ■ 117 '1 ;111
t.D00,00D ■�■ ■.1 1:1 � 111 ;11111 ,
1 111111111.'
The presented FY 14 budget includes the use of fund balance in the amount of$500,000. For FY 13,
KIBSD designated $809,723 of reserves to support a balanced budget.
In order to present a balanced budget to the Borough, KIBSD has carefully reviewed attrition
opportunities and has decreased staffing levels by 12 certified FTE and 7.27 classified FTE. KIBSD will
continue to seek out opportunities for additional revenue, further reductions of expenses, or a combination
of the two.
6)Page
PRELIMINARY EXPENSE BUDGET
Total general fund expenses have been reviewed and adjusted to present a balance budget. The following
significant elements presented within the FY 2014 budget have contributed to this increase:
• Regular movement and contractual obligations of FY13 staffing levels based on the salary
schedule for KIESA (classified staff) increased the budget by $346,000 over FY13. An
additional increase of$205,000 in certified salary and benefits costs are based on steps (lateral)
movement for the KBEA bargaining unit. The current KBEA contract expires 6/30/2013 and
negotiations are currently in process.
• Preliminary health insurance rates are projected to increase by 5.5%. This adjustment contributed
to an overall increase of$387,000 to district health care costs in FY 14. However. this renewal is
only based on 7 months of claims experience. The actual renewal rate will not be available until
later this spring. It is likely this projected renewal rate will increase based on recent claims
information.
• Energy costs are expected to climb over the next year. Energy, along with other utility services,
contributed to an overall increase in utilities of$110,000.
• Transfers to other funds were decreased by $20,000 to$180,000.This transfer is budgeted to
offset the costs of the school lunch program.
• Other increases can be attributed to increased allocation in the amount of$110,000 for curriculum
material adoption in the area of mathematics.
• The district has budgeted $500,000 for equipment replacement which is directly offset by fund
balance generated by a refund from the district's health insurance plan. This refund is not a
certainty and such an expense would only be incurred should the refund materialize.
While adjusting staffing levels to fall within budget constraints, KIBSD continues to strive to maintain
the reasonable pupil/teacher ratios. The following staffing formulas are meant to assist administration in
determining personnel needs at the school level. These formulas help tie positions within the District to
student enrollment; creating scalability by equating positions to quantitative measures (i.e. average daily
membership or the square footage of a particular building). While these formulas represent useful
indicators, they are not meant to be absolute in nature.
Wave
HIGH SCHOOL/MIDDLE SCHOOL STAFFING(2013-2014)
SCHOOL
POSITION ENROLLMENT NUMBERS NOTE
Principal <150 .50 per school
>=150 1 per school
Assistant Principal 200-350 .50 per school
>350 I per school
>700 2 per school
Classroom Teachers All 1:20 students Doesn't include:
specialists,therapists,
counselors
Librarian >=600 1 per school
Counselor All high schools 1 per 250 ADM
All middle schools 1 per 350 ADM
Athletic Director >650 1 per high school
Paraprofessional All 15%of teacher
allocation
Custodian All Average of:
1 per 30,000 sq. ft.
I per 150 students
Secretary All high schools I per 300 ADM
All middle schools I per 200 ADM
Registrar All high schools .50 per 300 ADM
Accountant III All high schools I per school
Library Aide >75 .50 per school* *when no Librarian
>150 1 per school*
>600 .50 per school
Nurses All As needed
8IPagc
ELEMENTARY SCHOOL STAFFING(2013-2014)
SCHOOL
POSITION ENROLLMENT NUMBERS NOTE
Principal All 1 per school
Classroom Teachers K-3 1 per 25 students Doesn't include:
4-5 1 per 30 students specialists, therapists,
counselors
Reading Specialists All 1 per school
Custodian All Average of:
I per 15,000 sq. ft.
1 per 100 students
Secretary III All 1 per school
Secretary 1 All .75 per school
Library Aides All .75 per school
Nurses All As needed
Special Services Personnel All As needed
9IPage
K-12 SCHOOL STAFFING (2013-2014)
SCHOOL
POSITION ENROLLMENT NUMBERS NOTE
Principal >30 .50 per school
>50 1 per school
Classroom Teachers <=20 2 per school
<=30 3 per school Doesn't include:
<=40 3.5 per school specialists,
<=50 4.5 per school therapists,
<=60 5 per school counselors
Paraprofessional <=20 1 per school
<=30 1.5 per school
<=40 2.0 per school
<=50 2.5 per school
<=60 3 per school
Custodian All Average of:
1 per 10,000 sq. ft.
<=20 1 hour
Secretary I <=30 2 hours
<=40 3 hours
<=50 4 hours
<=60 5 hours
Special Services Personnel All As needed
OTHER
The FY 14 Budget meets the State of Alaska mandate of 70%of total operating fund expenditures being
dedicated to instructional areas. The budget stands at 73.52% instructional and 26.48% instructional
support.
BUDGET HEARINGS/PRESENTATIONS
Prior submitting the budget to KIB,the Kodiak island Borough School District had a minimum of four
public hearings and four informational work sessions scheduled in accordance with the budget
development calendar on the District's website. Public comments have been encouraged.
Respectfully Submitted,
Stewart McDonald Lisa Pearce
Superintendent Chief Business Officer
10IPage
ORGANIZATIONAL
SECTION
GOVERNMENT STRUCTURE
The Kodiak Island Borough School District(KIBSD) operates a public school system under an elected
school board, as permitted by Alaska State Statutes 14.14.060 and 29.35.160. The Kodiak Island Borough
School Board is composed of five members who are elected at-large. Per AS 14.12.050, the term of office
for each elected member is three years. In accordance with AS 14.12.030(e), KIBSD has one nonvoting
delegate from Kodiak's USCG installation to advise and assist the board and to act as a liaison between
the board and the Coast Guard community. The board also has a student representative that serves as a
nonvoting, advisory member.
The Kodiak Island Borough School District serves about 2,500 students in grades K-12. KIBSD provides
educational services at 14 "brick and mortar" schools. In addition to these schools, the District operates a
correspondence program. The majority of students attend school in the main population center
surrounding the City of Kodiak;at the northeastern tip of Kodiak Island. Beyond the six schools located
in or around the City of Kodiak, the District operates an additional eight schools in smaller communities
throughout the Kodiak Island Archipelago. These communities include: Akhiok, Chiniak, Danger Bay,
Karluk, Larsen Bay, Old Harbor, Ouzinkie, and Port Lions.
The Kodiak Island Borough School District encompasses the same area as the Kodiak Island Borough.
About two-thirds of the Borough lies in the Kodiak Island Archipelago. The remaining third is located
on the Alaska Peninsula, across the Shelikof Strait from Kodiak Island. The Borough encompasses
7,130 square miles, making it slightly smaller than the State of Massachusetts. The Kodiak Island
Borough serves a population of 13,811.
The Kodiak Island Archipelago is a large group of islands located approximately 30 miles from the
Alaska Peninsula and 100 miles south of the Kenai Peninsula. At 3,672 square miles, Kodiak Island is
2
the Alaska's largest island and the second largest island in the United States.
The Borough was incorporated September 30, 1963, as a Second Class Borough by Chapter 146 Sessions,
Laws of Alaska 1961, as amended. The powers granted to the Borough include area-wide powers. Area-
wide powers are health, education, assessment and collection of taxes for both the Borough and cities
within the Borough, planning and zoning, and general administrative services. Non area-wide powers
include parks and recreation, economic development, solid waste disposal, and animal control. Service
districts within the Kodiak Island Borough provide fire protection, road maintenance and construction,
and street lighting. A Mayor/Manager form of government governs the Borough. 'I'he Mayor is elected at
large while the Borough Assembly appoints the Manager. The Assembly is composed of seven members
3
who are elected at-large.
(Kodiak Island Borough Annual Operating Budget,2013)
(Kodiak Alaska's Emerald Isle,2008)
3
(Kodiak Island Borough Annual Operating Budget,2013)
11IPage
BOARD OF EDUCATION
The School Board recognizes that the success of the educational system relies heavily on educational
planning and ongoing evaluation in order to adapt District programs and activities to the changing needs
of society and the community. To guide these efforts, the Board adopts the following definitions for the
development of sound and responsible educational policies:
I. Philosophy means a composite statement of the relationship between the individual and society
based upon beliefs, concepts, and attitudes from which the goals and objectives of the District are derived.
2. Goal means a statement of broad direction or intent which is general and timeless and is not
concerned with a particular achievement within a specified time period.
3. Objective means a specific accomplishment to be achieved which can be measured within a
given time and under specifiable conditions and which, if attained, advances the system toward a
corresponding goal.
The Board believes that in order for education to succeed there must be an ongoing partnership between
educators, parents/guardians, students, families, and the community. The board encourages the
participation of all segments of the community so that an educational climate is created which promotes
the positive and healthy development of each child.
Philosophy
In accordance with state education policy, the purpose of education is to help ensure that all students
will succeed in their education and work; shape worthwhile and satisfying lives for themselves;
exemplify the best values of society; and be effective in improving the character and quality of the
world about them.
Mission Statement: The Kodiak Island Borough School District, in close cooperation
with our diverse island community, exists to provide an educational program of the
highest standard that empowers all students to achieve personal and academic
excellence while developing their full potential as responsible, productive citizens.
Goals and Objectives
The School Board is committed to excellence and self-evaluation and believes that the public schools
exist to meet the needs of students, parents/guardians, families and other community members. The
Board finds it important that citizens express their expectations of the schools, and encourages
students, parents, families,teachers, and other community members to participate in educational
planning for the District.
Every year,the Board adopts written goals for the school district which reflect local needs. These goals
are consistent with Board Policy and statewide goals adopted by the State Board of Education. In
December 2012,the Board of Education adopted the following goals:
➢ Increase student achievement
➢ Promote fiscal responsibility through improved efficiency
➢ Complete new high school facility
.� Prepare students for transition to life after high school
➢ Enhance student learning in STEAM (science, technology, engineering, arts and math)
through professional development for teachers
12 ! Page
➢ Promote the Assets Framework to support student success through family and community
involvement
➢ Promote positive communications with local, state, and federal policy-makers
The Superintendent, or designee, is responsible for developing objectives for meeting these goals. To
this end,the development and adoption of the budget must be consistent with the District goals and
objectives.
At KIBSD,the Superintendent relies on his administrative team to carry out District goals and objectives
through the development of school-wide and department initiatives. The following section will serve as a
brief introduction to KIBSD's organization structure, highlighting school and department initiatives.
13IPage
00000000
KIBSD Organizational Map J1
2012-2013 Board of
i Education
Superintendent
Assistant _- hief Busine
Superintende Officer�t
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Director°r� ~ Facilities
Instruction
Director of
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Services % �+ Director- ,
am or .:, - Schools ' Accounting"
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Central Support Staff r1, "Th/ Operational Support Staf(\
Administrative Assistant to the BOE , - Maintenance and Operations- ry
Instructional Services Staff '
Communications Coordinator N Curriculum Coordinator Custodial Services
Executive Secretary I Business Office
Mathematics Coordinator
Secretary to the Assistant Superintendent,,, Technology Services
CTE Coordinator `
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Federal Programs Secretary ; �� Community Schools .- 11
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Soecial Services Secretary.
Central Administration 2012-2013
Stewart McDonald Superintendent
Marilyn Davidson Assistant Superintendent
Don Zundel Director of Instruction
Krista McGuyer Director of Special Services
Steve Doerksen Director of School and Student Services
Lisa Pearce Chief Business Officer
Gregg Hacker Director of Facilities
Vickie Kelly Director of Technology
Cassee Olin Director of Accounting
14IPage
DISTRICT ADMINISTRATION
Office of the Superintendent
The Superintendent is the chief executive officer and educational leader for the District. He executes all
School Board decisions and is accountable to the Board for managing the schools in accordance with
board policy. He informs the Board about school programs, practices, and problems and provides
professional advice on items requiring board action.
Current Initiatives:
❑ Career& Technical Education
❑ Strategic Planning
o Opening lines of communication between District and community stakeholders
❑ Collective Bargaining
❑ Budget Development Process
Office of the Assistant Superintendent
The Assistant Superintendent is the Superintendent's designee for chief administration of the schools.
The Assistant Superintendent is a primary point of contact for matters involving labor relations.
Current Initiatives:
❑ Implementation of certificated evaluation system and development of required student learning
data component
❑ Development/revision of administrative procedures and protocols to enhance organizational
efficiency
❑ Revision/Development of evaluation system of instructional paraprofessionals
❑ Revision/Development of data systems to inform instruction and report progress
Instruction & Assessment
The Instruction Department manages curriculum review, professional development, 21 century teaching
and learning, and standards based instruction opportunities for all faculty and staff members.
Closely tied to Federal Programs and Special Services, the Assessment Department is responsible for
complying with both Federal and State mandates, administering district-wide assessments,reporting of
student performance through both formal and informal measures, and disseminating information
regarding changes in State policy and testing guidance.
Current Initiatives for Instruction:
❑ Curriculum review for Mathematics
❑ Curriculum review for Gifted and Talented
❑ Curriculum implementation for Language Arts
❑ Curriculum implementation for the Arts
❑ Standards based instruction, competency based education, differentiated instructional strategies,
standard protocols K-l2
❑ Professional development focus on 21 Century teaching and learning STEAM program
(Science, Technology, Engineering, Art, Mathematics)
❑ Response to Intervention/Instruction(RTI2), and intervention strategy development
Current Initiatives for Assessment:
❑ Common assessment development
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O English language learner standards and assessment
O Universal screener, Diagnostic, Progress Monitoring and Skill Mastery tool selection
O Mandated assessment training and delivery
O Career ready standards implementation
O Distribution and communication of test results to stakeholders
Federal Programs & Student Services
Federal Programs is responsible for the compliance and fulfillment of mandates outlined in the
Department of Education's consolidated title programs. Student Services addresses student mental and
physical health through District health services and counseling programs, as well as through collaboration
with various community agencies and public safety officers.
Current Initiatives for Federal Programs:
O Migrant Education recruitment and services
❑ Indian Education Act(IEA) recruitment and services
O Maintaining budgets for the following services: reading and math intervention, Indian
Education, Limited English Proficiency, Migrant Education, professional development,
highly qualified mandates, and homeless.
Current Initiatives for Student Services:
❑ Standards Based Assessments
O Counseling Program
O Health Services (nursing)
O Wellness Program including Employee Incentive Program
O Kodiak Initiative to Develop Safe Schools (KIDSS)
o Drug Abuse Resistance Education (DARE)
o Positive Behavioral Instructional Support
o Character Education(Six Pillars of Character)
o Kelso's Wheel 0 Emergency Preparedness 0 Surveys
o Youth Risk Behavior Survey (YRBS)
o School Climate and Connectedness Survey (SCCS)
O Collaboration with community agencies and coalitions, including Healthy Tomorrows, in the
areas of mental health and positive behavior for students, including: substance abuse, suicide
prevention, and nutrition.
Special Services
District-wide services consist of: occupational and physical therapy, learning disabilities, school
psychology, mental health counseling, intensive needs students, life skills, and pre-school development.
Current Initiatives:
❑ Lindamood-Bell cognitive reading intervention
❑ Response to Intervention (RT1)as a component of instructional framework
O Professional development in reading, writing, math and behavioral interventions (with a focus on
vocabulary development)
O Early intervention and early childhood curriculum
O Autism/Social Skills Curriculum
O Supplemental math curriculum K-12
O Assistive Technology-text to speech software; iPad use as assistive communication devices
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❑ Occupational therapy services
❑ Increasing inclusive practices
❑ Utilize progress monitoring to inform eligibility decisions
Business Department
The Business Department is responsible for all functions of the District's financial operations. There are
eleven(10)full-time employees staffed in the Business Office and an additional two
(2) full-time employees located at Shipping&Receiving.
Business Department employees are responsible for accounting, payroll, accounts payable, accounts
receivable, risk management, employee benefits, fiscal audits, financial reporting, budgeting,
enrollment reporting, cash management, business contracts, procurement, food service,
shipping/receiving, district-wide travel, and fixed asset management. Additionally,the Department is
responsible for educating and advising stakeholders on legislation affecting school funding.
The Kodiak Island Borough School District adheres to Generally Accepted Accounting Principles
(GAAP), the Governmental Accounting Standards Board (GASB), and the State of Alaska
Department of Education and Early Development's Uniform Chart of Accounts.
There are two primary documents published through the Business Department: audited financial
statements and the operating budget.
Current Initiatives:
❑ Enhance use of Employee Portal and Self-Service options to automate time sheets and employee
leave tracking
❑ ASBO Intl.'s Certificate of Excellence& Meritorious Budget Award
❑ Establish effective employee databases for contract management, travel records and certification
❑ Continuation of Fresh Fruits& Vegetables and Summer Food Service Programs
❑ Implement Alio budgeting module including the use of position control numbers (PCN)and salary
administration module
Maintenance& Custodial
The Maintenance Department includes 10 full-time employees while the Custodial crew consists of 16
full time employees. Per AS 14.14.065 (f), KIBSD provides custodial services and routine maintenance
for school buildings. The Borough is then responsible for all major rehabilitation, all construction, and
major repairs of school buildings.
The Maintenance Department is also responsible for managing the District's utilities budget and the
vehicle fleet.
Current Initiatives:
❑ Coordination of the Kodiak High School Building Project
❑ Professional development in the areas of I-IVAC digital controls, refrigeration repair, and
New High School mechanical/electrical systems
❑ Continued focus on energy conservation
o Communicating with employees(awareness strategies)
o Energy efficiency upgrades
o Quantifying energy usage through preventive maintenance software
❑ Improving indoor air quality district-wide
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Technology
The Technology Department consists of four full-time employees. This unit is tasked with district-wide
technology coordination including: developing and maintaining the District's technology plan, network
administration, server administration, help-desk, software application administration, distribution and
support, asset management, E-rate coordination, Video Teleconferencing support, hardware support and
repairs including iPads, Laptops, Desktops, Printers, VTC Equipment, Projectors, SMART Boards,
Desktop Cameras and District-wide support.
Current Initiatives:
❑ Equipment standardization and software compatibility
o Adopted technology list
❑ Server virtualization
❑ Support of digital learning through Engaging Native Learners In Virtual Education Now
Services (ENLIVENS) Project and the USDA RUS grant
❑ Renewal/replacement planning
❑ Change management
❑ Disaster Recover(DR) and back-up planning/Business Impact Analysis (BIA)
❑ Professional development and cross-training to support District needs
❑ Implementation of Apple Certified Macintosh"Technician repair center. Includes a component for
high school students and internships.
❑ New Hire School Planning
❑ Content Management System
Community Schools
Community Schools coordinates the use of school facilities with Borough communities. Duties are
fulfilled by a staff of roughly 3FTE. The Community Schools unit schedules and facilitates the use of
school facilities for activities sponsored by: the Kodiak Island Borough School District, City of Kodiak
Parks & Recreation, Kodiak Arts Council, Kodiak College, government agencies, school-age youth
groups,non-profit organizations, and business organizations. Community schools also schedules charter
bus transportation for field trips, publishes an activity calendar, and operates the Gerald C. Wilson
Auditorium.
Current Initiatives:
❑ Public access to KHS during phased construction and renovation
❑ Revision of Community Schools' use policies to include new high school areas
❑ Assist in planning of future repairs and upgrades to the Gerald C. Wilson Auditorium
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SECONDARY SCHOOLS
Kodiak High School
Bill Watkins, Principal Dawnn Can, Assistant Principal
Kodiak High School builds and implements a budget based on a common aim shared by our students,
staff, and community.
AIM: "Increase student successes and decrease student failures, without the loss of
enthusiasm for learning."
The programs listed below have a direct impact on our aim to connect all students to success in high
school and post-secondary training.
❑ Competency based education
o To change the current system of"Time is the constant, Learning is the Variable"to
"Learning is the constant,Time is the Variable."This requires professional development
outside of the regular instructional day. Professional development, team teaching and
training is vital to the success of improving instructional delivery and student learning.
A consideration to hire full-time substitutes in the building would help support our
efforts to improve our professional development model and increase opportunities for
team teaching.
❑ Career Academy/Pathway Model
o The career academy/pathway model requires KI-IS to offer courses and hire teachers to
deliver the necessary instruction for students to pursue their chosen career(s). A
decrease in funding often results in a decrease in staffing. A decrease in staffing results
in fewer course offerings to prepare students for particular careers beyond high school.
Please continue financial support(stipends) for the supervisors of our CTSO groups
(HOSA, FCCLA, FFA, Robotics, etc.) These groups support the Career
Academy/Pathway Model.
❑ Career Technology Education(CTE)
o Programs to provide students the necessary skills for a variety of careers beyond high
school. Federal mandates require us to offer core academic subjects. Federal mandates
do not require we offer a CTE program. CTE programs will be cut long before core
academic subjects. Our CTE program is the laboratory where students apply the core
skills in meaningful and constructive ways. We look forward to bringing back our
Automotive Program and the technology/equipment associated with the sequence of
courses leading to certification. We also appreciate the support of a CTE director to
support the program that leads to careers beyond high school.
❑ Activities and Clubs
o Research has proven that students involved in any extracurricular activity in high school
have significantly fewer unexcused absences; three time as many participants have a
grade-point average higher than 3.0; 50 percent more achieve the highest quartile on
math and reading assessments; and 20 percent more are expected to earn a bachelor's
degree or higher. As the cost of travel continues to increase, so must the budget that
supports our students to participate in healthy activities. Although our girls basketball
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team received $20,000 from the general fund (flat funded)they had to earn over$60,000
for the season. The pressure on students to fund raise year round has increased. Our
goal is to have every student participate in an extracurricular activity or club. In order to
offer the extracurricular activities and clubs, we must pay coaches and supervisors a
stipend.
❑ Visual and Performing Arts
o Research shows that students who report consistent high levels of involvement in
instrumental music over the middle and high school years show significantly higher
levels of mathematics proficiency by grade 12. This observation holds true regardless of a
student's economic status. Their continues to be a direct correlation between music and
art education that aids not only student achievement but the actual skills that students
learn and need for careers beyond high school. Our music program continues to have
needs for instrument replacement.
❑ Technology
The paper and pencil is something of the past. Students are accessing their curriculum
and their education with direct access to technology. Kodiak High School is only 200
laptops shy of becoming a 1:1 campus. I would suggest we develop a replacement model
this next year, by purchasing the 200 laptops to be placed in the hands of our incoming
freshman and place the old laptops in the hands of our seniors,juniors and sophomores
(with seniors receiving the oldest models). Every year thereafter,the high school budget
would have to reflect technology replacement costs for approximately 180 laptops.
Kodiak Middle School
Ron Bryant, Principal Kendra Bartz, Assistant Principal
Kodiak Middle School serves grades 6-8 and strives to meet the needs of the adolescent learner. The
middle grades are a time when students are experiencing vast mental, physical, social, and psychological
development. Parents often wonder who the stranger is in their home, but the staff at KMS understand
your student's developmental period and work to meet their needs.
Current Initiatives:
• Advisory drop-out prevention
• KMS continues to use the 16 Characteristics of Highly Effective Middle Schools as a model of
what we do for our staff and students
• KMS has implemented Math intervention programs as a means to help more students become
proficient
• Navigator
• Ramp-Up
• IXL
• Professional development
• Step Up to Writing
• Connected Mathematics Programs
• Writing across the curriculum
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ELEMENTARY SCHOOLS
Elementary students have the opportunity to participate in many activities over the course of the year.
Student involvement opportunities, include:
Spelling Bee Geography Bee Student Council
Meaningful Work Program Water Safety Instruction D.A.R.E
Orchestra& Band Canned Food Drive Christmas Donations
ADF&G Salmon in the Class Tide Pooling Outdoor Education
PTA Family Events Engineering Unit of Study Peer Mediation Groups
Farm to School Program Coho Carnival School Board Page Program
Battle of the Books Art Shows Garden Club
Curriculum Based Field Trips Talent Showcase Peer Tutor Program
Alliance for Healthier Generations Positive Behavior Support
Marine Ocean Science Discovery Lab Artist in Residence
Common Initiatives:
O Math intervention using Strength in Number strategies
O Language arts core instruction using Daily 5 model and Common Ground
O Alaska Common Core Standards based instruction
O Progress monitoring, universal screening, skill mastery
O Intervention supports embedded in general education classes
O Targeted supplemental services for accelerated growth
❑ 2Is`Century Classroom technology integration
O Positive Behavior Support and Character Counts instruction
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East Elementary
Kathy Powers, Principal
Core Instruction
Full implementation of district adopted curriculum materials, including Bridges Math and Treasures
Language Arts curriculum focused on student needs, master schedules and teachers' expertise.
Intervention Programs
Early intervention for students through response to instruction and intervention, life skills program,
speech and language support, and our resource program.
STEAM Celebration
Science, Technology, Engineering, Arts, and Math (STEAM) focus throughout curriculum. Multiple
opportunities throughout the year hosted by teachers and community volunteers. The school celebrates
an open house featuring individual and group student projects within these various content areas.
Connecting with the Community
Coast Guard Auxiliary, Coast Guard Partners In Education, Fish and Game, Audubon Society, and
Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff Other volunteer organizations
provide students with life long memories as they explore: camping, survival skills, tide pooling, kayaking,
and plant and bird identification.
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Main Elementary
Angela Chervenak, Principal
Core instruction
Full implementation of district adopted curriculum materials, including Bridges math and Treasures
Language Arts curriculum, focused on student needs, master schedule and teacher expertise
Intervention Programs
RTI 2/Multi-tiered Instructional Interventions, resource program, Pre-school/k-5 Speech/Language
support, ELL/L1 language and literacy support
Celebrating the Arts
Multiple art opportunities throughout the year hosted by artist, teachers and volunteers. Art celebrations
featuring student work; Cultural Festival with St. Innocents Academy, Japanese Dancers, and other
community groups, Art Displays/Project Articulate, "Talent Showcase and local artists in residence
program. STEAM: science, technology, engineering, arts and math.
Connecting with the Community:
Coast Guard Auxiliary, Coast Guard Partners In Education, Fish and Game, Audubon Society, and
Kodiak Arts Council, Junior Achievement and Alutiiq Museum staff. Other volunteer organizations
provide students with life long memories as they explore: camping, survival skills, tide pooling, plant and
bird identification.
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North Star Elementary
Janel Keplinger, Principal
Core instruction
Full implementation of district adopted curriculum materials, including Bridges math and Treasures
Language Arts curriculum and the use of blocks to address specific student needs at the intermediate
level.
Intervention Programs
Early Intervention for students through response to intervention, behavior class, speech and language
support and our resource program.
STEAM Celebration
Science, Technology, Engineering, Arts, and Math (STEAM) focus throughout curriculum. Multiple
opportunities throughout the year hosted by teachers and community volunteers. The school celebrates
an open house featuring individual and group student projects within these various content areas.
Connecting with the Community
Coast Guard Auxiliary, Coast Guard Partners In Education, Fish and Game, Audubon Society, and
Kodiak Arts Council, Junior Achievement and Alutiiq Museum staff. Other volunteer organization
provide students with life long memories as they explore: camping, survival skills, kayaking, tide pooling,
sketching, plant and bird identification.
24IPage
Peterson Elementary
Beth Cole, Principal
Core instruction
Full implementation of district adopted curriculum materials, including Bridges math and Treasures
Language Arts curriculum, focused on student needs, master schedules and teacher expertise.
Intervention Programs
RTI 2 Multi tiered instructional intervention, Developmental preschool program, speech and language
support, autism awareness program, resource program. PBIS support and character counts program
Celebrating the Arts
Multiple art opportunities throughout the year hosted by artist, teachers and volunteers. Art celebrations
featuring student work; humanities dance, talent showcase, Spring art walk, and local artist in residence
program, STEAM: science, technology, engineering, arts and math.
Connecting with the Community
Coast Guard Auxiliary, Coast Guard Partners In Education, Fish and Game, Audubon Society,
and Kodiak Arts Council, Junior Achievement and Alutiiq Museum staff. Other volunteer
organization provide students with life long memories as they explore: camping, survival skills,
tide pooling, plant and bird identification.
25IPage
K-12 SCHOOLS
Rural Schools
Phil Johnson, Principal
The Kodiak Island Borough School District's rural schools program is comprised of 8 schools which
are located in: Akhiok, Karluk, Larsen Bay, Ouzinkie, Port Lions, Danger Bay,Chiniak, and Old
Harbor.
Our collective belief is that rural school students should be engaged in programs (academic, career
and technical education, and extra-curricular)of the highest caliber. Programs are rigorous, diverse,
and driven by student defined needs as they pertain to their Personal Learning Plans(PLP).
To that end, our rural school academic and athletic program offerings are similar across the Island, as
the `one school concept' becomes the standard. Students in kindergarten through twelfth grade are
engaged in core programs that are both authentic and rigorous. Over the last three years, in close
cooperation with Kodiak High School, a virtual learning program has introduced highly qualified
instruction to high school students in the areas of math, science, language arts, and music.
Students in Rural Schools are now afforded the opportunity to take upper division courses such as
Algebra II, Pre-Calculus, Chemistry,Advanced Composition, and Literature. Additionally, students in
junior high are now on track with their national counterparts as they register for Pre-Algebra and
Algebra I. Other virtual offerings include Natural Resources, Biology, Anatomy, Physiology, Alutiiq
Language(K-I2), and Music.
Of particular note, is the fact that KIBSD's Virtual Learning Program has twice been nominated by GCI
for the prestigious Sylvia Charp Award. The Sylvia Charp Award is intended to nationally recognize
individual school districts for their innovative, district-wide use of technology. Moreover, KIBSD's
virtually learning program has been recognized nationally in an issue of T.H.E. Journal, a national
publication whose purpose is to improve and advance the learning process through the use of technology,
the May 2012 edition of District Administration, and the August 2012 edition of Education Week.
Further,the National Congress of American Indians(NCAI) requested a presentation of KIBSD's Virtual
Learning Program during their annual their 2012 annual convention in Sacramento, CA.
While maintaining a strong focus on core academic rigor, efforts are made to embrace local culture and
integrate place-based learning at every opportunity. Expanding the worldview of all our children is a
priority. This is currently accomplished by infusing diverse learning experiences that build an applied
knowledge base that then feeds our children's vision of life in the future. To that end, we are developing a
variety of Career and Technical Education programs such as Welding, Carpentry, Culinary Arts, Small
Engines, and Business Education.
Rural students are also afforded the opportunity to participate in intensive learning experiences that
emphasize Welding, Math, Career Development, Leadership, and Writing for Publication.
Extra-curricular activities include cross-country, archery, marksmanship, volleyball, basketball,
Native Youth Olympics, and track.
26IPage
BASIS OF ACCOUNTING
Governmental funds are reported using the current financial resources measurement focus and the
modified accrual basis of accounting.
Under the modified accrual basis, revenues are recognized as soon as they are both measurable and
available. Revenues are considered to be available when they are collectible within the current period or
soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers
revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However,
expenditures related to compensated absences and claims and judgments are recorded only when
payment is due.
All governmental funds are accounted for using a current financial resources measurement focus.
With this measurement focus, only current assets and current liabilities generally are included on the
balance sheet. Operating statements of these funds present increases (i.e. revenues and other
financing sources) and decreases (i.e., expenditures and other financing uses) in fund balances.
FUND TYPES
Governmental Funds
Governmental fund operations are focused on the measurement of the sources and flow of current
financial resources. This measurement is unique in that generally only current expendable financial
resources are accounted for in this group. Governmental funds consist of the following fund types:
❑ General Fund
o The general School District activities are recorded in the General Fund. The revenues
of the General Fund are derived primarily from the Kodiak Island Borough,
allocations received from the State of Alaska, and the United States government.
Primary expenditures in the general fund are made for student instruction, operation
of plant, and administration.
❑ Special Revenue Funds
o These funds account for revenues from specific revenue sources including food sales,
transportation, grants from the State of Alaska and United States government, and
transfers from the General Fund designated to finance particular functions and
activities.
❑ Capital Projects Fund
o This fund type is used to account for capital outlays such as moveable equipment and
furnishings for new and remodeled schools. All costs associated with construction, major
maintenance, remodel work, and renovations are accounted for by the Kodiak Island
Borough.
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Fiduciary Funds
This fund category is used to account for those assets which the District holds on behalf of others as their
agent. This fund type is custodial in nature (assets equal liabilities) and does not involve measurement or
results of operations.
❑ Student Activity Fund
o The Student Activity Fund accounts for a school's activity accounts. These funds account
for student fundraised monies(i.e. athletics, student clubs). As such, students must
authorize expenditures to be paid from these funds.
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BUDGET PROCESS
The budget process is governed by local ordinances and policies. In addition to submitting a local
funding request to the Borough by April 30, the approved budget is due to DOEED by July 15.
To effectively meet these deadlines and ensure a meaningful budget process, KIBSD values and
encourages community feedback.
Public Input
KIBSD is continually seeking input on the budget, program offerings, and meeting the needs of
stakeholders within the community. Because this feedback is critical to the budget development process,
KIBSD supports open communication on several levels.
First,the community is encouraged to participate in the District's strategic planning meetings—held in
October of each year. During these forums, needs assessment information is distributed to attendees and
open dialogue, concerning the District's progress on specific initiatives, ensues. This is a great
opportunity to be heard, and to vocalize whether or not you support the direction the District is taking on
any particular initiative.
While strategic planning meetings allow for a town hall discussion, KIBSD also supports online surveys,
blogs and discussion boards. If your schedule does not afford you the opportunity to attend a strategic
planning meeting, these online offerings are an excellent alternative. KIBSD hosts informative
discussions on Facebook and Twitter. Meanwhile,the Superintendent provides direct communication
opportunities through his own blog. All of these social networking opportunities can be accessed on the
School District's homepage at www.kibsd.org.
Lastly, once the preliminary budget has been presented to the public in January, there is an opportunity
for public comment during budget hearings scheduled at each Board of Education work session and
regular meeting. During the regular meetings, community comments can be made publicly in the
Borough Chambers or telephonically. Times and dates for the School Board's work sessions and regular
meetings are advertised in the Kodiak Daily Mirror. Regular meetings are broadcast on KMXT 100.1
FM.
Follow KIBSD on...
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Budget Calendar FY14
September 2012
S M T W T F S
_ 1
2 3 [ 4] 5 6 7 8 4th - Needs Assessment
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30
October 2012
S M T W T F S
H-11 2 3 4 5 6 1st- 1st Day of October 20 day count period
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26; 27 26th -Twenty Day count period ends
28 29 30 31
November 2012
S M T W T F S
1 2 3
4 ii 6 7 8 9 10 5th -FY12-13 Projected Enrollment Report to DOEED
11 L12 13 14 15 16 17 12th -Community Summit Meeting
18 19 20 21 22 23 24
25 26 27 28 29 30
December 2012
S M T W T F S
1
2 3 4 5 6 7 8
9 10 11 12 13 14 15 15th - Board Goal Setting (Board Retreat)
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31
January 2013
S M T W T FS
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19 14th - Preliminary Budget Presented to School Board
20 21 22 23 24 25 26 21st-Public Hearing/Budget Highlights
27 28 29 30 131 i 31st-Joint Work Session KIB & KIBSD
30jPage
February 2013
S M T W T F S
1
3 4 5 6 7 8 Li 9th - Board Work Session - Full Budget Presentation
10 11 12 13 14 15 16
17 L181 19 20 21 22 23 18th - Public Hearing /Budget Highlights
24 25 26 27 28
March 2013
S M T W I F S
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 r1 J 19 20 21 22 23 18th - Pubic Hearing/Budget Highlights
24 25 26 27 28 29 30
31
April 2013
S M T W T F S
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
22nd - Public Hearing /Budget Adoption/ Board Presentation to
21 ..22+23 24 25 26 27 Public
28 29 3-1?71 30th -Approved Budget Due to Assembly
May 2013
S M T W T FS
1 2 3 4
5 6 7 8 9 10 11 9th - Board Presentation to Assembly
12 13 14 15 16 17 18
19 20 21 22 L 23 ] 24 25 23rd -Assembly to Approve Local Contribution
26 27 28 29 30 31
June 2013
S M T W T FS
1
2 [ 3 J 4 5 6 7 8 3rd - Board to Discuss any Further Changes to Budget
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
*All dates referring to Borough Assembly meetings are subject to
30 change.
The budget calendar is driven by both Borough ordinance and State statute. These laws require that a
school district's budget be approved by the respective governing bodies prior to final submission of the
operating budget to DOEED.
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Relevant Statute
Alaska Statute Sec. 14.14.060. Relationship between the borough school district and borough;finances
and buildings. (c) Except as otherwise provided by municipal ordinance, the borough school board shall
submit the school budget for the following school year to the borough assembly by May 1 for approval
of the total amount. Within 30 days after receipt of the budget, the assembly shall determine the total
amount of money to be made available from local sources for school purposes and shall furnish the
school board with a statement of the sum to be made available, the amount requested in the budget is
automatically approved. Except as otherwise provided by municipal ordinance, by June 30, the
assembly shall appropriate the amount to be made available from local sources from money available
for the purpose.
Relevant Borough Code
KIB Code Sec. 3.15.030(b) 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.
Relevant Policy
Budget
BP 3100
The School Board shall establish and maintain a balanced budget. The Board shall adopt an annual
budget which is compatible with District goals and objectives.
The District budget shall be prepared annually from the best possible estimates of revenues and
expenditures. The Superintendent or designee shall determine the manner in which the budget shall be
prepared and shall schedule the budget adoption process in accordance with legal time requirements. A
public hearing shall be held prior to the adoption of the budget or a revised budget.
In order to receive public input early in the budget preparation process, members of the community and
staff shall review the proposed budget at regular intervals during its preparation and shall report its
findings and recommendations to the Board.
32 ! Page
FINANCIAL
SECTION
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
2013-2014 General Fund Budget
Enrollment History and Projections
Student enrollment projections are the key factor in budget development. These projections determine or influence many of the financial estimates that go into the t
Staff allocations are based upon predicted Pupil Teacher Ratio(PTR)calculations. Instructional supply and material budgets are based upon predicted enrollment.
The Kodiak Island Borough School District completes the enrollment projections annually. Based on the October 20 day count period for a given year,the following
by the District to project the following year's students.
1. Grades at all school sites are moved ahead one grade level,assuming 100%cohort survival.
2. Incoming students for town elementary schools are based on the average actual enrollment for the prior three years.
3. For rural sites,Kindergarten enrollment is based on administrator recommendation. Beyond FY2014,however,a three-year average is utilized.
4. Sites affected by feeder schools are adjusted based on 100%cohort survival or 3 year average of incoming students.
Note: The method used for the projecting high school students beyond FY2013 is different than that of the middle school. Incoming students at KMS
represents the sum of fifth graders at town elementaryschools,again,assuming 100%cohort survival. KHS,on the other hand,uses a 3 year average;
based on the premise that the two private schools in Kodiak,St.Mary's and Kodiak Christian School,only serve grades K-8. Therefore,those students
also feed into the high school's incoming 9th grade every fall.
Year PreK K 1 2 3 4 5 6 7 8 9 10 11 12 Enroll Growth
02/03 10 211 204 197 196 198 202 229 221 234 268 197 182 202 2,751 -2.62%
03/04 20 168 191 197 193 196 192 200 232 227 236 231 192 198 2,673 -2.84%
04/05 20 215 163 191 197 186 191 189 200 220 249 239 225 191 2,676 0.11%
05/06 16 188 202 183 183 196 200 196 203 210 238 245 218 234 2,712 1.35%
• 06/07 30 169 188 204 199 191 196 204 194 188 215 224 240 219 2,661 -1.88%
07/08 27 199 183 206 205 198 199 207 199 203 209 215 215 224 2,689 1.05%
08/09 23 172 193 184 198 202 196 195 205 186 223 199 215 227 2,618 -2.64%
09/10 14 167 176 207 181 190 206 191 204 206 199 216 194 218 2.569 -1.87%
10/11 11 196 166 187 206 187 174 205 180 204 227 192 206 204 2,545 -0.93%
11/12 10 203 188 166 187 199 182 183 199 178 207 227 186 203 2,518 -1.06%
12/13 11 181 203 188 166 187 199 182 183 199 193 207 227 186 2,512 -0.24%
13/14 11 189 181 201 188 165 187 198 182 181 221 193 206 226 2,529 0.68%
Enrollment History& Projections
2,800
2,750 —
2,700 -
2,650 ' - `mow
2,600
2,500
2,500 --2,450
2,400
2,350
oM1\°e o�,�°p rp�°� o5�°u d'�o^ o�\°� \�' o°'y'.o YeN.'' ,Yytiti
Page 33
KIBSD
FY14
FOUNDATION FORMULA ESTIMATE
PRELIMINARY FY14 Budget presented 4.22.2013
Projected Enrollment
Based On Projected Enrollments for FY14
ADJUSTED
SCHOOL Projected Enrollment FORMULA ADM
Akhiok 20 39.6 39.60
Chiniak 12 39.6 39.60
Danger Bay 0 0 0.00
Karluk 12 39.6 39.60
Larsen Bay 12 39.6 39.60
Old Harbor 37 55.80+(1.49'(37-30)) 66.23
Ouizinkie 43 55.80+(1.49'(43-30)) 75.17
Port Lions 25 39.60+(1.62'(25-20)) 47.70
East 293 326.10+(.97'(294-250)) 367.81
Main 234 218.10+(1.08'(234-150)) 308.82
North Star 232 218.10+(1.08'(232-150)) 306.66
Peterson 240 218.10+(1.08'(245-150)) 315.30
KMS 494 471.6+(.92'(490-400)) 558.08
KHS/Learning Center 755 793.60+(.84'(754-750)) 797.80
2,409.00 3,001.97
Correspondence 120.00
2,529.00
District Cost Factor 1.289
Total After Adjustment for District Cost Factor 3,869.54
Special Needs Factor 1.2
Total After Adjustment for Special Needs Factor 4643.45
Vocational Education Factor 1.015
Total After Adjustment for Voc Ed Funding Factor 4,713.10
Special Education Intensive Factor(33'13) 429
Adjusted Students+ Special Education 5,142.10
Correspondence (120'.80) 96
Total District Adjusted ADM 5,238.10
Base Student Allocation Value 5680
Basic Need 529,752,408
Required Local Effort(.00265 mills x FY12 Assessed Valuation) $3,806,666
=.00265 x$1,436,477,600 As per CSS81e2
Estimated Impact Aid Received $1,885,839
Impact Aid Percentage(required local effort/actual local effort) 37.14%
(=$3,806,666/$10,250,350)
Deductible Impact Aid $630,361
(($1,885,839' 90)'37.14%)
Regular State Aid FY 13(=Basic Need-Required Local Effort-Deductible Impact Aid) $25,315,381
Page 34
t.OF TII}.
s T
�1•""='" STATE ALASKA
ary 7.4 DEPARTMENT OF
F= s F COMMERCE
Sean Pame!! Governor
Susan
K.Bell, Commissioner
COMMUNITY AND
•.��„-',,1y:�...••- ECONOMIC DEVELOPMENT Scott Ruby,Director
Division of Community and Regional Affairs
October I, 2012
CERTIFIED/RETURN RECEIPT REQUESTED
7010-2780-0000-5223-2205
Superintendent Stewart McDonald
Kodiak Island Borough School District
722 Mill Bay Road
Kodiak, AK 99615
RE: 2012 FULL VALUE DETERMINATION
Dear Superintendent McDonald:
As required by AS 14.17.510 (Public Schools Foundation Program), the Department of
Commerce, Community, and Economic Development has determined that, as of January I,
2012, the full and true value of taxable real and personal property within your municipality
is as follows:
Real Property: $ 1,101,703,000
Personal Property $ 334,774,600
State Assessed Property (AS 43.56): $0
TOTAL: $ 1,436,477,600
This full value determination may be appealed administratively by you within fifteen (15)
days of receipt of this notice. In addition, AS 14.17.510 also allows for judicial review of
the determination. If you have any questions concerning this full value determination for
2012, please contact our office at 269-4565 or 269-4605.
Sincerely,
Steve Van Sant
State Assessor
550 W. 7th Avenue,Suite 1640,Anchorage,Alaska 99501-3510
Telephone: (907) 269-4580 Fax: (90.3 93}539 Text Telephone: (907)465-5437
Email:questions®alaska.gov Website:ht tp://www.commerce.alaska.gov/dca/
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate 4-22-2013
FY 2014 Required and Maximum Contribution Estimates
Using FY14 BSAV of$5,680& DCF of 1.289
April 22, 2013 Work Session Estimate
Estimated Required FY 14 Contribution Options (The Lesser of the Following Two)
A. 2012 Full Tax Value x 2.65 Mills= $1,436,477,600.00 x .002651: $3,806,666
B. FY 13 Basic Need x .45% = $29,821,988.00 x.45%= $13,419,895
Estimated Additional Allowable Local FY 14 Contribution Options(The Greater of the Following Two)
A. 23% of FY14 Basic Need = $29,752,408.00 x .23 = h $6,843,0544
8. .002 of 2012 Tax Base= $1,436,477,600.00 x.002= $2,872,955
Estimated Maximum Local Contribution Allowable FY14 (The Sum of the Following Two)
Required Local Contribution = $ 3,806,666
Additional Allowable Local= $ 6,843,054
Total Estimated FY14 Maximum Allowable Contribution 4-22-2013 = $10,649,720
Projected KIB Support FY 13 $ 10,649,720
Amount Below Cap FY 14 $0
Page 36
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
2013-2014 BUDGET
Local Support History
Information Supplied from KIBSD Annual Audits
Fiscal Year-to-Year Amount Below Percent
Appropriation In-Kind Local Support Max Allowable
Year Difference the Cap of Max
2000 $ 5,556,310 $ 774,452 $ 6,330,762 $ (167,148) Actual 7,677,799 1,347,037 82%
2001 $ 5,996,440 $ 683,261 $ 6,679,701 $ 348,939 Actual 7,887,386 1,207,685 85%
2002 $ 6,331,440 $ 774,854 $ 7,106,294 $ 426,593 Actual 8,139,331 1,033,037 87%
2003 $ 6,626,440 $ 955,548 $ 7,581,988 $ 475,694 Actual 8,008,468 426,480 95%
2004 $ 7,049,645 $ 945,395 $ 7,995,040 $ 413,052 Actual 8,188,968 193,928 98%
2005 $ 7,491,892 $ 840,548 $ 8,332,440 $ 337,400 Actual 8,470,942 138,502 98%
2006 $ 7,794,690 $ 837,750 $ 8,632,440 $ 300,000 Actual 9,045,101 412,661 95%
2007 $ 7,775,801 $ 895,459 $ 8,671,260 $ 38,820 Actual 9,663,496 992,236 90%
2008 $ 8,482,554 $ 937,858 $ 9,420,412 $ 749,152 Actual 9,624,522 204,110 98%
2009 $ 9,270,768 $ 972,850 $ 10,243,618 $ 823,206 Actual 10,243,618 - 100%
2010 $ 9,343,500 $ 946,850 $ 10,290,350 $ 46,732 Actual 10,612,781 322,431 97%
2011 $ 9,494,388 $ 780,962 $ 10,275,350 $ (15,000) Actual 11,016,766 741,416 93%
2012 $ 9,387,000 $ 863,350 $ 10,250,350 $ (25,000) Actual 11,098,280 847,930 92%
2013 $ 9,396,500 $ 853,850 $ 10,250,350 $ - Actual 10,388,388 138,038 99%
2014 $ 9,396,500 $ 853,850 $ 10,250,350 $ - Budgeted 10,649,720 399,370 96%
12000000
r r
r r
10000000
• -r r
8000000 r r - •Local Support
a Max Allowable
6000000 - -
4000000 - -
2000000 - -
0 , , , , -, - , - , , - , - , - , , , ,
o00 ooti oo9 °a off' odo 06\ °e c3c? ^o N. ti s`o `a
ti ti ti (1 ti 41 r( ti ti ti ti53 I, ri5'
PnE 3�
Kodiak Island Borough School District
FY 14 PROJECTED REVENUE
Presented April 22, 2013
DESCRIPTION FY11 FY12 WINTER REVISION PROPOSED
ACTUAL ACTUAL FY2013 FY2014
• BUDGET BUDGET
LOCAL REVENUE SOURCES:
Annual Appropriation 9,494,388 9,403,817 9,396,500 9,795,870
In-kind Services 780,962 846,533 853,850 853,850
Use of Facilities 54,561 28,869 65,000 65,000
AcademicAthletic Fees 11,100 12,880 11,000 11,000
Village Rent 5,500 5,625 6,000 6,000
Use of Fund Balance:
Designated/Undesignated .. - - 500,000
Prior Year Encumbrances - - 534,176
Other 69,896 30,273 10,000
E-Rate R eimbursements 1,120,715 1,268,361 1,542,140 1,542,140
Sub-total Local Sources 11,537,122 11,596,358 12,418,666 12,773,860
STATE SOURCES:
Foundation 23,398,575 23,459,703 25,438,796 25,315,381
State Military Contract 879,582 879,582 879,582 879,582
Quality Schools 80,389 80,854 82,126 80,000
Supplemental State Aide/Energy Relief 415,089 523,962 530,393
TRS On Behalf 4,186,481 4,991,480 6,484,242 6,637,819
PERS On Behalf 487,595 718,008 872,446 862,360
Other State Revenue - -
Sub-total State Sources 29,032,622 30,544,716 34,281,154 34,305,535
• FEDERAL SOURCES:
Impact Aid-Military(thru State) 1,971,706 1,879,120 1,500,000 1,320,087
Impact Aid-Military Spec Ed(thru State) 24,834 22,448 25,000 25,000
Department of Defense 95,162 100,342 100,000 100,000
Medicaid Contract 16,189 12,145 -
Impact Aid-Direct 1,676 - 2,000 2,000
Impact Aid-Special Ed. _ - 16,067 -
Sub-total Federal Sources 2,109,567 2,030,122 1,627,000 1,447,087
OTHER SOURCES:
Indirect Cost Factor 182,108 207,436 234,326 175,992
LL Sub-total Other Sources 182,108 207,436 234,326 175,992
• TOTAL REVENUE 42,861,419 44,378,632 48,561,146 48,702,474
Expense
cert 25,101,542 25,404,810 27,862,483 27,408,055
class 9,813,409 _ 10,222,871 11,241,538 11,149,423
non personnel 9,783,806 8,292,750 10,266,848 10,144,996
total 44,698,757 43,920,431 49,370,869 48,702,474
I
Expenses over Revenue as of 4.22.13 -
Page 38
Kodiak Island Borough School District
FY14 Preliminary EXPENSE BY OBJECT
Presented April 22, 2013
WINTER
DESCRIPTION FY09 FY10 FY11 FY12 REVISION PROPOSED
ACTUAL ACTUAL ACTUAL ACTUAL FY2013 FY2014
BUDGET BUDGET
Superintendent 113,506 130,625 134,544 138,580 131,021 131,021
Asst. Superintendent 118,048 119,016 153,648 103,754 123,192 124,816
Principal-Asst./Head Tchr 1,168,129 1,131,374 1,194,041 1,057,284 938,155 938,504
Managers/Directors-Cert. 239,984 359,249 367,344 278,153 254,760 201,520
Teachers 11,564,675 11,716,543 12,146,196 12,031,324 12,226,269 11,475,983
Specialists-Cert. 1,289,662 1,171,901 1,332,075 1,511,530 1,217,430 1,219,017
Extraduty Pay-Cert. 104,038 117,913 136,320 141,073 125,257 125,257
Subtotal Certificated Salaries 14,598,041 14,746,621 15,464,168 15,261 698 15,016,084 14,216,118
Managers/Directors-Class. 183,080 196,312 227,730 152,929 114,376 115,768
Board Stipends 12,200 12,000 12,000 12,000 12,000 12,000
Aides 1,278,153 1,384,437 7406,758 1,496,343 1,464,322 1,487,260
Support Staff 1,945,157 2,080,605 2,274,453 2,492,266 2,425,797 2,421,180
Specialists/TEA's-Class 69,506 40,995 34,409 44,415 - -
Maintenance/Custodial Staff 1,273,634 1,283,255 1,284,329 1,359,500 1,340,638 1,346,760
Extraduty Pay-Class. 58,696 71,182 83,725 88,063 78,740 78,740
Overtime 119,262 159,507 136,980 90,664 148,339 104,427
Substitutes/Temporary 229,873 240,097 282,548 232,078 258,444 249,528
Sub-total Classified Salaries 5,169,562 5,468,390 5,742,932 5,968,256 5,842,656 5,815,663
Salary/Benefit Contingency - 569 - - - 149,302
Insurance-Health&Life 2,930,507 3,476,420 4,714,171 4,387,889 6,581,704 6,681,174
Unemployment Insurance 32,785 76,083 53,596 43,184 58,217 58,046
Worker's Compensation 238,187 297,323 326,965 290,187 321,973 313,482
Fica/Medicare Contribution 591,271 617,090 648,661 661,562 650,169 641,877
TRS 6,618768 6,114,878 6,123,303 6,903,170 8,366,907 8,422,009
PERS 1,770,506 1,422,544 1,620,338 1,902,795 2,077,461 2,072,957
Other Employee Benefits 202,852 198,054 220,817 208,938 186,850 186,850
Subtotal Fringe Benefits 12,384,877 12,202,961 13,707,851 14,397,725 18,245,281 18,525,697
Life Guard Services 6,841 4,486 6,037 10,242 12,600 12,600
Profl/Technical Services 210,669 448,910 673,946 376,718 512,544 492,236
Inkind Services 1,003,961 940,081 780,962 846,532 901,850 881,350
Staff Travel/Perdiem 233,337 260,761 278,424 252,065 303,753 301,053
Student/Chaperone Travel 70,420 32,198 14,955 13,908 14,984 14,984
Extra Curricular Travel 297,280 380,334 348,517 315,043 263,055 267,055
Electricity 945,518 964,220 1,009,618 1,083,728 1,227,426 1,217,677
Fuel-Heating&Cooking 810,579 849,748 963,290 1,286,879 1,279,619 1,271,119
Water&Sewer 107,399 128,680 137,272 136,465 158,407 158,407
Garbage 122,057 126,485 133,484 143,900 189,833 176,233
Communications/Postage 865,640 927,091 1,515,726 1,572,853 2,116,450 2,113,438
Other Purchased Services 388,955 505,897 670,139 529,702 633,962 666,836
Student Catastrophic Liability Ir 1,560 2,224 3,089 2,837 3,405 3,405
Supplies/Media/Materials 794,499 916,101 1,387,055 937,020 1,136,126 1,204,144
Maintenance Supplies 211,257 187,760 171,656 151,777 233,312 233,312
Janitorial Supplies 100,409 44,520 84,155 58,919 82,134 81,884
Gas&Oil(Vehicles) 9,789 12,603 20,316 27,998 32,772 32,772
Other Expense 190,766 142,305 116,091 120,579 138,359 132,359
Unallocated - - - - - -
Building Improvements 3,600 1,384 19,454 9,910 45,332 30,000
Equipment 289,698 679,719 1,317,903 239,950 780,925 674,132
Transfers to Other Funds 233,951 266,974 159,582 169,097 200,000 180,000
Sub-total Non-Personnel Costs 6,898,185 7,855,940 9,783,806 8,292,593 10,266,848 10,144,996
Total General Fund 39,050,665 40,273,912 44,698,757 43,920,274 49,370,869 48,702,474
cert 23,582,684 23,630,732 25,101,542 25,404,810 27,862,483 27,408,0551
class 8,569,796 8,787,240 9,813,409 10,222,871 11,241,538 __ 11,149,42311
non personnel 6,898,185 7,855,940 9,783,806 8,292,750 10,266,848 10,144,996
total 39,050,665 40,273,912 44,698,757 43,920,431 49,370,869 48,702,4741
FY14 Preliminary Budget Presentation
Page 39 April22, 2013
Kodiak Island Borough School District
FY14 Preliminary NON-PERSONNEL EXPENSE SUMMARY BY SITE
Presented April 22, 2013
WINTER
DESCRIPTION FY09 .FY10 FY11 FY12 REVISION PROPOSED
ACTUAL ACTUAL ACTUAL ACTUAL FY2013 FY2014
BUDGET BUDGET
Secondary
Kodiak High School 1,236,996 1,182,865 1,276,934 1,407,018 1,394,915 1,373,527
Community Swimming Pool - 63,273 91,420 120,001 137,021 137,021
Correspondence Study 107,611 135,312 121,656 174,374 290,901 225,104
Kodiak Middle School 326,965 329,663 342,356 429,374 472,517 467,463
Elementary
East Elementary 158,419 170,867 215,351 257,164 252,851 246,306
Main Elementary 125,033 148,665 167,923 173,123 222,849 222,652
North Star Elementary 137,377 143,027 166,513 202,959 208,577 206,393
Peterson Elementary 156,145 149,039 169,286 172,267 183,108 180,774
Villages
Akhiok School 55,921 64,145 73,028 67,523 122,953 121,407
Chiniak School 23,280 2,053 21,674 33,422 28,691 28,336
Danger Bay School 10,832 15,927 17,680 25,496 13,450 4,700
Karluk School 59,001 126,393 53,998 106,034 133,629 133,165
Larsen Bay School 96,718 88,909 94,154 101,215 102,860 102,797
•
Old Harbor School 124,463 117,992 133,517 162,074 142,908 139,425
Ouzinkie School 132,957 101,420 99,150 141,164 133,636 132,909
Port Lions School 84,963 78,620 104,978 85,010 113,920 111,908
Village-Wde Office 470,344 614,109 1,094,525 1,177,224 1,486,453 1,486,453
District-Wide
D/W Neg. Fringe Benefits 39,444 73,740 42,776 51,688 46,527 46,527
District-Wide Services 40,049 87,846 398,022 89,377 1,182,626 1,182,626
Auditorium 68,061 68,390 78,240 102,734 95,748 95,748
Technology 338,011 628,521 1,760,524 406,740 344,138 344,138
• Quality Schools 5,662 21,997 13,747 4,460 11,452 13,952
Special Services 729,494 647,302 993,874 684,832 821,707 821,707
Board of Education 139,410 141,336 129,246 195,036 164,658 144,350
Central Administration 183,370 312,356 387,859 312,987 397,810 489,151
Business Operations 363,221 506,170 267,549 298,476 404,829 379,275
Maintenance &Operations 1,450,487 1,566,999 1,308,017 1,141,190 1,155,114 1,126,182
Other 233,951 266,974 159,582 169,097 200,000 180,000
Total General Fund 6,898,185 7,853,908 9,783,579 8,292,059 10,265,848 10,144,996
FY14 Preliminary Budget Presentation
Page 40 April 22, 2013
Kodiak Island Borough School District
FY14 Preliminary EXPENSE SUMMARY BY FUNCTION
Presented April 22, 2013
DESCRIPTION FY09 FY10 FY11 FY12 WINTER REVISION PROPOSED
ACTUAL ACTUAL ACTUAL ACTUAL FY2013 FY2014
BUDGET BUDGET
Regular Instruction 15,947,691 15,827,774 17,953,747 16,981,802 19,666,246 19,941,293
Vocational Instruction 682,539 752,385 778,581 811,209 736,692 843,601
Correspondence programs 427,197 481,243 600,036 623,104 756,391 715,747
Gifted Talented 233,411 251,533 206,540 267,084 279,084 2,569
Bilingual/Bicultural 1,009,019 1,060,903 1,109,660 1,190,668 1,249,165 902,350
Instruction 18,299,858 18,373,838 20,648,564 19,873,867 22,687,578 22,405,560
Special Education-Instruction 3,554,449 3,600,948 3,795,837 3,545,345 4,430,622 4,171,362
Special Education-Support Services 2,064,047 1,933,312 2,198,407 1,954,769 2,245,661 2,249,009
Support Services-Pupils 1,300,337 1,263,937 1,400,309 1,422,069 1,518,986 1,624,222
Support Services-Instruction 1,136,126 1,259,121 2,683,232 2,973,485 3,620,366 3,455,404
School Administration 1,929,037 1,858,996 1,968,544 1,760,686 1,714,788 1,766,517
School Admin-Support Services 863,683 870,996 956,017 1,060,283 1,173,564 1,235,312
District Administration 923,295 1,337,877 1,426,967 1,345,724 1,311,015 1,368,392
District Administration-Support Services 2,296,234 2,771,859 2,437,349 2,495,442 2,996,125 2,815,333
Maintenance and Operations 5,706,548 5,900,929 6,162,616 6,489,637 6,787,564 6,755,736
Student Activities 743,099 833,880 861,333 830,027 684,600 675,627
Student Transportation Contribution - - - - - -
Transfers to Other Funds 233,951 266,974 159,582 169,097 200,000 180,000
total 39,050,665 40,272,668 44,698,757 43,920,431 49,370,869 48,702,474
-
Instruction 73.52% 35,672,074
Administrative (less Student 26.48% 12,850,400
Total 48,522,474
Transfers 180,000
48,702,474
FY14 Preliminary Budget Presentation
Page 41 April 22, 2013
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
SUMMARY
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
17.00 16.50 15.50 Administrator 13.50 13.50 13.00 0.50
158.07 156.60 157.80 Teacher 154.60 150.17 143.17 7.00
38.00 34.00 32.00 Special Education Teacher 34.00 33.00 29.00 4.00
1.00 1.00 1.00 Library 1.00 1.00 1.00 -
1.00 1.00 1.00 Athletics 1.00 1.00 1.00 -
7.00 6.00 6.00 Counselors 6.00 6.00 6.00 -
222.07 215.10 213.30 Certified Subtotal 210.10 204.67 193.17 11.50
2.00 2.00 2.00 Administrator 1.00 1.00 1.00 -
49.68 49.10 54.20 Instructional Aides 61.63 69.90 67.27 2.63
47.54 49.26 52.26 Support Staff 57.78 56.05 52.41 3.64
9.00 7.00 7.00 Maintenance Staff 7.00 7.00 7.00 -
28.02 28.71 28.71 Custodial Staff 30.55 32.21 31.21 1.00
136.24 136.07 144.17 Classified Subtotal 157.96 166.16 158.89 7.27
358.31 351.17 357.47 Total 368.06 370.83 352.06 18.77
Page 42
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:110 KODIAK HIGH SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$3,803,708 $4,062,693 $3,952,797 310 Certificated Salaries $ 3,890,236 $ 3.905.250 $3,716,002 $ (189,248) -5%
$ 664,696 $ 705,342 $ 830,479 320 Non-Certificated Salaries $ 832.732 $ 804,916 $ 841.900 36,984 5%
1,775,382 1,911,708 2,057,520 360 Employee Benefits 2,140,737 2,296,156 2,284,860 (11,296) 0%
6,243,786 6,679,743 6,840,796 Subtotal-Personnel Services 6,863,705 7,006,322 6,842,762 (163,560) -2%
25,629 14,146 17,191 410 Professional and Technical Sen 15,000 12,953 12,953 - 0%
7,022 5,267 6,292 420 Staff Travel 10,417 8,186 8,186 - 0%
290,013 249,179 249,432 425 Student Travel 239,955 208,561 212,561 4,000 2%
92 24,608 56,116 430 Utility Services 62,250 68,090 67,730 (360) -1%
601,253 715,494 840,602 435 Energy 843,831 848,060 848,060 - 0%
13,741 13,937 11,184 440 Other Purchased Services 14,500 22,366 21,033 (1,333) -6%
1,789 1,870 1,599 445 Insurance and Bond Premiums 1,200 1,793 1,793 - 0%
187,797 183,807 164,418 450 Supplies.Materials and Media 193,875 165,762 158,663 (7,099) -4%
10,091 11,428 7,976 490 Other Expenses (81,764) 8,434 8,434 - 0%
45,438 56,532 52,051 510 Equipment 38,850 51,070 34,114 (16,956) -33%
1,182,865 1,276,468 1.406,861 Subtotal-Non Personnel 1,338,114 1,395,275 1,373,527 (21,748) -2%
$7,426,651 $7,956,211 $8,247,657 Location Totals $ 8,201,819 $ 8401.597 $8,216,289 $ (185,308. -2%
Kodiak High School Location Amounts
$8,400,000 -
_-
97,900.000
$7,400.000 --
$6,900,000 -
$6,400,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Kodiak High School was built in 1966. The Kodiak High School community has a vision of high expectations for the future:high achievement,rigorous
learning,workplace competencies,and a new and renovated facility to deliver the 21st century education our students deserve.Our vision guarantees that
students who leave Kodiak High School will be well prepared to contribute to society.Each student will leave with the necessary skills to meet and exceed
the demands of a new century.Our students will be sought after by institutions of high learning and employers needing employees with a 21st century
education.
Page 43
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund - Expenditures Date: 04/22/13
Location: 110 KODIAK HIGH SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
780.00 776.00 756.00 Enrollment in ADM 737.00 754.00 755.00
FTE's Included In Current Budget
3.00 3.00 2.00 Administrator 2.00 2.00 2.00
40.70 41.60 41.80 Teacher 40.60 40.67 39.17
6.00 5.00 5.00 Special Education Teacher 5.00 5.00 4.00
1.00 1.00 1.00 Library/Media 1.00 1.00 1.00
4.00 3.00 3.00 Counselors 3.00 3.00 3.00
1.00 1.00 1.00 Athletics 1.00 1.00 1.00
55.70 54.60 53.80 Certified Subtotal 52.60 52.67 50.17
7.04 8.09 8.47 Instruction Aides 8.51 10.75 10.75
4.44 3.88 6.25 Support Staff 8.53 6.25 6.25
5.35 5.29 5.29 Custodial Staff 5.29 5.62 5.00
16.83 17.26 20.01 Classified Subtotal 22.33 22.62 22.00
72.53 71.86 73.81 Total 74.93 75.29 72.17
Kodiak High School Enrollment
850.00
825.00
800.00
775.00
750.00
725.00
700.00 ,
.9 ^ ^N tM �.. ^v
Nom" N N N N
Page 44
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:111 COMMUNITY SWIMMING POOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
- - 320 Non-Certificated Salaries - - - -
- - 360 Employee Benefits - - - -
- - Subtotal-Personnel Services - - - -
- - - 410 Professional and Technical Sery - - - -
- - - 420 Staff Travel - - - -
- - 425 Student Travel - - - -
- - 9,032 430 Utility Services 11,000 12,537 12,537 - 0%
61,399 82,166 89,966 435 Energy 90,706 96,339 96,339 - 0%
- - 7,880 440 Other Purchased Services 7,200 18,145 18,145 - 0%
1,873 9,254 13,123 450 Supplies,Materials and Media 10,000 10,000 10,000 - 0%
- - 490 Other Expenses - - -
- - - 510 Equipment - - - -
63,272 91,420 120,001 Subtotal-Non Personnel 118,906 137,021 137,021 - 0%
$ 63,272 $ 91,420 $ 120,001 Location Totals $ 118,906 $ 137,021 $ 137,021 $ - 0%
Community Swimming Pool Location Amounts
$150,000 - - -
$120,000 --
$90,000
-� -
$60,000
$30,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
The new Kodiak Pool was designed to meet a variety of community and school needs for the next 50 years. The Kodiak Pool was
completed in 2009. It is located on a steeply sloping site behind the existing high school.The 20,000 SF facility is comprised of a 6-lane,25-
yard competitive pool with a diving end,an adjacent instructional and toddler area with ADA ramp access, retractable bleachers for
spectators,and a generous lobby and greeting area with excellent visibility for staff and visitors.
Page 45
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 111 COMMUNITY SWIMMING POOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
Enrollment in ADM
FTE's Included In Current Budget
- - - Administrator - - -
- - - Teacher - - -
- - - Counselors - - -
- - - Certified Subtotal - - -
- - - Instructional Aides - - -
- - - Support Staff - - -
- - - Custodial Staff - - -
- - - Classified Subtotal - - -
- - - Total - - -
Page 46
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:117 Correspondence
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 58,845 $ 60,758 $ 78,171 310 Certificated Salaries $ 62,581 $ 62,581 $ 62,581 $ - 0%
86,871 89,787 96,230 320 Non-Certificated Salaries 98,619 99,348 109,756 10,408 10%
60,300 66,534 106,825 360 Employee Benefits 89,228 111,947 122,409 10,462 9%
206,016 217,079 281,226 Subtotal-Personnel Services 250,428 273,876 294,746 20,870 8%
20,695 20,277 16,046 410 Professional and Technical Servict 20,000 20,000 20,000 - 0%
1,036 975 672 420 Staff Travel 2,000 2,000 2,000 - 0%
- 425 Student Travel - -
1,634 941 4,763 430 Utility Services 1,500 1,500 1,500 - 0%
- 435 Energy -
1,665 1,327 2,102 440 Other Purchased Services 1,500 1,564 1,564 - 0%
92,215 85,506 128,747 450 Supplies,Materials and Media 164,000 164,000 185,040 21,040 13%
11,144 11,318 15,599 490 Other Expenses 15,000 15,000 15,000 - 0%
6,923 1,312 6,445 510 Equipment 2,500 86,837 - (86,837) -100%
135,312 121,656 174,374 Subtotal-Non Personnel 206,500 290,901 225,104 (65,797) -23%
$ 341,328 $ 338,735 $ 455,600 Location Totals $ 456,928 $ 564,777 $ 519,850 $ (44,927) -8%
Correspondence Location Amounts
$600,000 i
$500,000 - - - -- -
$400,000 -
$300,000 --
$200,000
$100,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
The KIBSD Correspondence Study Program is essentially a multi-faceted educational opportunity for curriculum development that encompasses our
homeschool population.
Page 47
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 117 CORRESPONDENCE
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
65.00 66.00 108.00 Enrollment in ADM (K-12) 111.00 121.00 121.00
FTE's Included In Current Budget
- - - Administrator - - -
1.00 1.00 1.00 Teacher 1.00 1.00 1.00
- Special Education Teacher - - -
1.00 1.00 1.00 Certified Subtotal 1.00 1.00 1.00
2.25 2.25 2.88 Instructional Aides 2.88 3.00 3.00
- - Support Staff - -
- - - Custodial Staff - -
2.25 2.25 2.88 Classified Subtotal 2.88 3.00 3.00
3.25 3.25 3.88 Total 3.88 4.00 4.00
Correspondence Enrollment
130.00
120.00
110.00
100.00
90.00
80.00
70.00
60.00
50.00
of ^O ^ �ti C
ry ry ry ry ry
Page 48
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:120 KODIAK MIDDLE SCHOOL
Onginal Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$2,267,164 $2471971 $2,397,357 310 Certificated Salaries $2,488,340 $2,472,074 $2,143,464 $(328,610) -13%
555,633 572,471 585,868 320 Non-Certificated Salaries 548,605 571,309 538,031 (33,278) -6%
1,164,758 1,192,648 1,245,687 360 Employee Benefits 1,314,353 1,421,551 1,281,007 (140,544) -10%
3,987,555 4,237,090 4,228,912 Subtotal-Personnel Services 4,351,298 4,464,934 3,962,502 (502,432) -11%
284 1,170 - 410 Professional and Technical Servi( 2,750 2,500 2,500 - 0%
441 9,478 10,859 420 Staff Travel 5,000 4,750 4,750 - 0%
28,282 27,028 29,505 425 Student Travel 28,000 23,000 23,000 - 0%
- 23,297 49,751 430 Utility Services 52,250 53,606 53,606 - 0%
203,233 209,595 231,556 435 Energy 238,027 274,383 264,634 (9,749) -4%
7,250 7,803 5,832 440 Other Purchased Services 12,500 13,420 13,420 - 0%
436 1,218 1,238 445 Insurance and Bond Premiums 1,305 1,612 1,612 - 0%
79,467 54,762 76,744 450 Supplies,Materials and Media 80,500 82,646 90,341 7,695 9%
428 1,987 1,540 490 Other Expenses (19,294) 1,600 1,600 - 0%
9,842 6,019 22,349 510 Equipment 27,000 15,000 12,000 (3,000) -20%
329,663 342,357 429,374 Subtotal-Non Personnel 428,038 472,517 467,463 (5,054) -1%
$4,317,218 $4,579,447 $4,658,286 Location Totals $4,779,336 $4,937,451 $4,429,965 $(507,486) -10%
Kodiak Middle School Location Amounts
$5,100,000
$4,800,000 - -
$4,500,000 -
$4,200,000
$3,900,000 •
$3,600,000
$3,300,000
$3,000,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Kodiak Middle School was built in 1954. Kodiak Middle School strives to meet the needs of the adolescent learner.Students have two periods in their live
when they grow and develop more than any other time in their lives:between the ages of 0-4 and 10-15. The middle grades are a time when students are
experiencing vast mental,physical,social,and psychological development.Often parents wonder who is this stranger in their home,but the staff at KMS
understands your student's developmental period and work to meet their needs.
•
Page 49
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 120 KODIAK MIDDLE SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
530.00 526.00 498.00 Enrollment in ADM 493.00 488.00 494.00
FTE's Included In Current Budget
2.00 2.00 2.00 Administrator 2.00 2.00 2.00
26.76 27.00 27.00 Teacher 26.00 25.50 22.00
5.00 4.00 4.00 Special Education Teacher 4.00 4.00 3.00
1.00 1.00 1.00 Counselors 1.00 1.00 1.00
34.76 34.00 34.00 Certified Subtotal 33.00 32.50 28.00
6.72 6.79 8.04 Instructional Aides 8.60 9.46 8.46
2.69 2.75 2.75 Support Staff 3.40 3.40 3.07
4.19 4.38 4.38 Custodial Staff 4.38 4.38 4.00
13.60 13.92 15.17 Classified Subtotal 16.38 17.24 15.53
48.36 47.92 49.17 Total 49.38 49.74 43.53
Kodiak Middle School Enrollment
600.00
550.00 -
500.00
450.00
400.00
I
O ^ ^H n� �y� ^V
C
Page 50
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04122/13
Location:240 EAST ELEMENTARY
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 1,554,402 $ 1,487,106 $ 1,519,136 310 Certificated Salaries $ 1,541,197 $ 1,474,849 $ 1,421,114 $ (53,735) -4%
417,814 386,866 406,825 320 Non-Certificated Salaries 369,456 360,597 369,536 8,939 2%
871,107 839,040 930,852 360 Empbyee Benefits 991,570 963,409 1,007,018 43,609 5%
2,843,323 2,713,012 2,855,813 Subtotal-Personnel Services 2,902,223 2,798,855 2,797,668 (1,187) 0%
53 - - 410 Professional and Technical Sen 3,500 3,500 3,500 - 0%
1,775 2,221 1,601 420 Staff Travel 1,000 1,000 1,000 - 0%
177 - - 425 Student Travel 200 200 200 - 0%
- 16,602 29,352 430 Utility Services 32,750 34,140 34,140 - 0%
104,925 120,613 164,194 435 Energy 139,627 139,627 139,627 - 0%
7,799 7,440 5,000 440 Other Purchased Services 9,800 10,635 10,635 - 0%
50,581 68,474 53,076 450 Supplies,Materials and Media 67,875 58,749 52,204 (6,545) -11%
- - - 490 Other Expenses (10,867) - - -
5,557 - 3,941 510 Equipment 5,000 5,000 5,000 - 0%
170,867 215,350 257,164 Subtotal-Non Personnel 248,885 252,851 246,306 (6,545) -3%
$ 3,014,190 $ 2,928,362 $ 3,112,977 Location Totals $ 3,151,108 $ 3,051,706 $ 3,043,974 $ (7,732) 0%
East Elementary Location Amounts
$3,200,000
$3,100,000 - - - -
$3,000,000 - -
$2,900,0W
$2,800,000
$2,700,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
East Elementary was built in 1966. Our professional staff is firmly committed to academic excellence and success for every child.We further support activities
designed to promote healthy sett-esteem,social skills,and personal vision. East is a community of parents,children,teachers,and staff committed to a school that is
safe,where learning is fun,and where their confidence,self-esteem,and knowledge can grow into a strong personal vision for success.
Page 51
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund -Expenditures Date: 04/22/13
Location: 240 EAST ELEMENTARY
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
318.00 318.00 324.00 Enrollment in ADM 315.00 297.00 294.00
FTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
19.89 18.50 17.50 Teacher 17.50 17.50 17.75
2.00 2.00 2.00 Special Education Teacher 2.00 2.00 1.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
23.39 22.00 21.00 Certified Subtotal 21.00 21.00 20.25
7.25 6.41 6.48 Instructional Aides 8.13 8.50 8.50
3.44 2.38 2.38 Support Staff 3.00 4.00 3.00
2.50 2.50 2.50 Custodial Staff 2.50 2.50 2.50
13.19 11.29 11.36 Classified Subtotal 13.63 15.00 14.00
36.58 33.29 32.36 Total 34.63 36.00 34.25
East Elementary Enrollment
330.00 1
320.00
310.00
300.00
290.00
280.00
270.00 ,
O ti O ti ti 71 ,
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ry00 ry0's ry0� h I 'y0
Page 52
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-222013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:250 MAIN ELEMENTARY
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$1,225,943 $1,368,610 $1,379,706 310 Certificated Salaries $1,404,245 $1,415,905 $1,342,618 $ (73,287) -5%
408,862 432,377 448,447 320 Non-Certificated Salaries 419,543 432,856 399,235 (33,621) -8%
644,525 765,528 884,280 360 Employee Benefits 920,981 1,001,319 1,011,118 9,799 1%
- - 390 Transportation Allowance - - - -
2,279,330 2,566,515 2,712,433 Subtotal-Personnel Services 2,744,769 2,850,080 2,752,971 (97,109) -3%
53 - - 410 Professional and Technical Servir - - - -
- - - 420 Staff Travel 1,000 1,000 1,000 - 0%
- - - 425 Student Travel - - - -
- 13,272 28,426 430 Utility Services 32,100 35,571 35,571 - 0%
78,969 90,839 95,962 435 Energy 105,244 127,943 127,943 - 0%
9,978 9,529 5,245 440 Other Purchased Services 9,000 9,638 9,638 - 0%
57,408 52,506 43,490 450 Supplies,Materials and Media 47,300 43,167 42,970 (197) 0%
- - - 490 Other Expenses (7,797) - - -
2,257 1,777 510 Equipment 7,530 5,530 5,530 - 0%
148,665 167,923 173,123 Subtotal-Non Personnel 194,377 222,849 222,652 (197) 0%
$2,427995 $2,734,438 $2,885,556 Location Totals $2,939,146 $3,072,929 $2,975,623 $ (97,306) -3%
Main Elementary Location Amounts
$3,250,000
$3,000,000 a -*-
$2,750,000 - - --
$2,500,000 ..
$2,250,000 -
$2,000,000
$1,750,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Main Elementary was built in 1983. The vision for Main Elementary School is for every student to have the opportunity for achievement,personal growth
and enrichment with a well-qualified staff and efficient and effective communication among staff,students,families,and community. Each child walking
through the halls at our school brings with them his or her unique elements of culture that they share with us.As a dedicated school unit,Main Elementary
School nurtures and responds to each child's needs to then celebrate successes. We have various school/business partnerships or interagency
partnerships that have enriched services to our students and the families of Main Elementary School.Kiwanis Club presents Terrific Kids awards to
students reaching their personal goals.Our U.S.Coast Guard Partners in Education group donates many hours during our celebrations as well as
volunteering in the classrooms several hours per week.
Page 53
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 250 MAIN ELEMENTARY
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
264.00 233.00 224.00 Enrollment in ADM 226.00 236.00 234.00
FTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
16.75 17.25 16.25 Teacher 16.25 16.25 15.50
1.00 1.00 1.00 Special Education Teacher 1.00 1.00 1.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
19.25 19.75 18.75 Certified Subtotal 18.75 18.75 18.00
7.75 7.50 7.56 Instructional Aides 8.27 10.00 8.00
2.50 2.38 2.38 Support Staff 2.63 3.00 3.00
2.50 2.50 2.50 Custodial Staff 2.67 2.67 2.67
12.75 12.38 12.44 Classified Subtotal 13.57 15.67 13.67
32.00 32.13 31.19 Total 32.32 34.42 31.67
Main Elementary Enrollment
270.00
260.00
250.00
240.00
230.00
220.00
210.00
200.00 ,
`a,, Z c
N N NV 'V ryo
Page 54
Kodiak Island Borough School District
2013.2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:260 NORTH STAR ELEMENTARY
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$1,182,343 $1,107,875 $1,231,526 310 Certificated Salaries $1,239,261 $1,205050 $1,122,782 $ (82,268) -7%
351,182 341,840 364,700 320 Non-Certificated Salaries 349,703 366,615 390,609 23,994 7%
600,307 609,283 759,340 360 Employee Benefits 808,050 876,399 853,687 (22,712) -3%
2,133,832 2,058,998 2,355,566 Subtotal-Personnel Services 2,397,014 2,448,064 2,367,078 (80,986) -3%
- - - 410 Professional and Technical Servir 2,000 2,277 2,277 - 0%
3.124 - - 420 Staff Travel 2,000 2,000 2,000 - 0%
3,322 335 1,936 425 Student Travel 2,000 2,000 2,000 - 0%
- 16,689 32,440 430 Utility Services 32,000 33,295 33,295 - 0%
95,441 95,146 110,273 435 Energy 110,527 114,942 114,942 - 0%
6,900 6,900 4,995 440 Other Purchased Services 9,000 9,760 9,760 - 0%
29,553 47,442 39,928 450 Supplies,Materials and Media 41,335 42,303 40,119 (2,184) -5%
197 - 109 490 Other Expenses (5,487) 2,000 2,000 - 0%
4,490 - 13,278 510 Equipment 3,000 - - -
143.027 166,512 202,959 Subtotal-Non Personnel 196,375 208,577 206,393 (2,184) -1%
$2,276,859 $2,225,510 $2,558,525 Location Totals $2593,389 $2,656,641 $2,573,471 $ (83,170) -3%
North Star Elementary Location Amounts
$2,625,000 _-
$2,500,000 =r-
$2,250,000 -
$2,375,000
-�
$2,125,000
$2,000,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
North Star Elementary School opened in 1995 as a community of multiage learners.Teachers and families come to this school because of the strong belief
in the multiage philosophy,which allows students to construct meaning and understanding through opportunities afforded them with peers of various ages.
Recently,North Star offered families a looping option.Looping allows a student to be with the same teacher for two consecutive years.The shared vision at
North Star Elementary School is to have a solid foundation of basic skills where individual talents and ability are internalized and used in every area of study
where the environment enables children and adults to engage in successful learning.We attribute our high achievement and success to this shared vision.
Page 55
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 260 NORTH STAR ELEMENTARY
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
260.00 202.00 217.00 Enrollment in ADM 217.00 231.00 232.00
FTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
13.50 13.25 14.25 Teacher 14.25 14.25 12.75
1.00 1.00 1.00 Special Education Teacher 1.00 1.00 1.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
16.00 15.75 16.75 Certified Subtotal 16.75 16.75 15.25
6.81 6.13 5.63 Instructional Aides 7.56 9.10 9.10
2.38 2.38 2.38 Support Staff 3.00 3.00 3.00
2.50 2.50 2.50 Custodial Staff 2.50 2.50 2.50
11.69 11.01 10.51 Classified Subtotal 13.06 14.60 14.60
27.69 26.76 27.26 Total 29.81 31.35 29.85
North Star Elementary Enrollment
270.00
250.00
230.00
210.00
190.00
170.00
150.00
c
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N hN 'V 'ti
Page 56
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:270 PETERSON ELEMENTARY
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 1,153,745 $ 1,185,473 $ 1,139,920 310 Certificated Salaries $ 1,168,257 $ 1,191,492 $ 1,167,516 $ (23,976) -2%
281,996 278,500 331,032 320 Non-Certificated Salaries 333,096 346,386 379,944 33,558 10%
552,898 550,146 624,443 360 Employee Benefits 709,784 763,497 804,560 41,063 5%
1,988.639 2,014,119 2,095,395 Subtotal-Personnel Services 2,211,137 2,301,375 2.352,020 50,645 2%
- 410 Professional and Technical Serviu - - - -
- 420 Staff Travel 2,000 1,914 1,914 - 0%
- -
2,632 2,195 425 Student Travel 3,000 2,500 2,500 - 0%
1,661 1,656 1,656 430 Utility Services 11,156 11,156 11,156 - 0%
87,657 104,398 115,513 435 Energy 108,703 111,539 111,539 - 0%
8,280 9,618 5,595 440 Other Purchased Services 8,600 9,250 9,250 - 0%
46,033 46,874 46,381 450 Supplies,Materials and Media 49,500 46,749 44,415 (2,334) -5%
169 - 109 490 Other Expenses (8,142) - - -
5,239 4,108 818 510 Equipment 2,680 - - - #DIV/0!
149.039 169,286 172,267 Subtotal-Non Personnel 177,497 183,108 180,774 (2,334) -1%
$ 2,137,678 $ 2,183,405 $ 2,267,662 Location Totals $ 2,388,634 $ 2,484,483 $ 2,532,794 $ 48,311 2%
1
Peterson Elementary Location Amounts
$2,500,000
$2,400,000 --
$2,300,000 -ik-
$2,200,000 ---
$2,100,000 '°-
$2,000,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Wnter
Peterson Elementary School was built in 1952. It is located near the U.S.C.G.Integrated Support Unit in Kodiak Alaska. They serve students from the Bells Flats
Community and the Coast Guard Base. Currently,they have 269 students enrolled in grades K-5. They host two developmental preschool classrooms and the
district autism program. They offer students many unique opportunities to excel and explore their talents by being involved in;band,chorus,guitar,orchestra,
gardening,spelling bee,geography bee,battle of the books,character counts,and reading counts. They are focused on continuous improvement and offer
students the opportunity to excel through our gifted and talented program.They provide academic support and interventions to ensure that all students succeed in
their academic career.
Page 57
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 270 PETERSON ELEMENTARY
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
240.00 250.00 223.00 Enrollment in ADM 236.00 239.00 240.00
FTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
15.47 14.00 13.00 Teacher 13.00 12.00 12.00
3.00 3.00 3.00 Special Education Teacher 3.00 4.00 4.00
0.50 0.50 0.50 Counselors 0.50 0.50 0.50
19.97 18.50 17.50 Certified Subtotal 17.50 17.50 17.50
4.13 3.25 5.63 Instructional Aides 7.00 7.00 7.00
2.38 2.38 2.38 Support Staff 2.71 2.71 2.71
3.00 3.00 3.00 Custodial Staff 3.00 3.00 3.00
9.51 8.63 11.01 Classified Subtotal 12.71 12.71 12.71
29.48 27.13 28.51 Total 30.21 30.21 30.21
Peterson Elementary Enrollment
260.00 -
250.00
240.00
230.00 -
220.00
210.00
200.00
�m
c
o No N N N
ry
Page 58
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:360 AKHIOK SCHOOL
Original Wnter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 147,131 $ 108,352 $ 113,804 310 Certificated Salaries $ 117,977 $ 117,977 $ 131,496 $ 13,519 11%
50,078 63,218 61,276 320 Non-Certificated Salaries 68,911 74,721 83,296 8,575 11%
66,759 52,092 62,936 360 Employee Benefits 105,075 84,093 110,051 25,958 31%
- 405 - 390 Transportation Allowance - - -
263,968 224,067 238,016 Subtotal-Personnel Services 291,963 276.791 324.843 48,052 17%
1,275 1,615 1,560 410 Professional and Technical Service 1,400 1,400 1,400 - 0%
- - - 420 Staff Travel - - - -
- - - 425 Student Travel - - - -
1,358 4,857 5,484 430 Utility Services 5,150 3,150 3,150 - 0%
55,104 59,658 56,385 435 Energy 72,000 108,438 108,438 - 0%
600 600 410 440 Other Purchased Services - 694 694 - 0%
5,709 4,361 3,315 450 Supplies,Materials and Media 6,688 7,355 5,809 (1,546) -21%
99 254 369 490 Other Expenses (1,071) 916 916 - 0%
- 1,682 - 510 Equipment - 1,000 1,000 - 0%
64,145 73,027 67,523 Subtotal-Non Personnel 84,167 122.953 121,407 (1,546) -1%
$ 328,113 $ 297,094 $ 305,539 Location Totals $ 376,130 $ 399,744 $ 446,250 $ 46,506 12%
Akhiok Location Amounts
$500,000
$450,000 -• -
$400,000 __ _,_
$350,000 - -
$300,000
$250,000
$200,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Akhiok School is located on the southern coast of Kodiak Island,Akhiok School is the most distant village on the island.Akhiok School offers a
comprehensive kindergarten through twelfth grade educational program.The Alutiiq community of Akhiok is rich in sea life and land animals and was
originally a sea otter hunting settlement,founded by early Russian settlers.Akhiok enjoys a strong Russian Orthodox heritage.A subsistence lifestyle
exists in Akhiok and significant pride is associated with its maintenance.Parents and residents of Akhiok stress the importance of a good education
upon their children.
Page 59
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 360 AKHIOK SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
18.00 15.00 17.00 Enrollment in ADM 17.00 19.00 20.00
FTE's Included In Current Budget
- - - Administrator - - -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- Special Education Teacher - - -
- - - Counselors - - -
2.00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00
0.63 1.38 1.64 Instruction Aides 1.64 1.63 2.63
0.13 0.13 0.13 Support Staff 0.13 0.13 0.13
0.75 0.75 0.75 Custodial Staff 0.75 1.25 1.25
1.51 2.26 2.52 Classified Subtotal 2.52 3.01 4.01
3.51 4.26 4.52 Total 4.52 5.01 6.01
- -
Akhiok Enrollment
25.00
20.00
15.00
10.00
5.00
of ?a 1:5 ci
tz. Page 60
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:362 CHINIAK SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ 125,722 $ 135,895 310 Certificated Salaries $ 136,058 $ 136,058 $ 136,058 $ - 0%
22,158 30,561 320 Non-Certificated Salaries 30,973 31,054 32,383 1,329 4%
- 53,558 79,288 360 Employee Benefits 85,754 84,815 88,191 3,376 4%
- 201,438 245,744 Subtotal-Personnel Services 252,785 251,927 256,632 4,705 2%
- 1,820 - 410 Professional and Technical Service - - - -
- - - 420 Staff Travel - - - -
- - - 425 Student Travel - - -
1,003 1,349 3,090 430 Utility Services 2,688 1,177 1,177 - 0%
1,050 14,714 26,148 435 Energy 19,571 21,693 21,693 - 0%
- - 390 440 Other Purchased Services - 694 339 (355) -51%
- 3,693 3,685 450 Supplies,Materials and Media 6,000 5,127 5,127 - 0%
- 99 109 490 Other Expenses (912) - - -
- - - 510 Equipment - - - -
2,053 21,675 33,422 Subtotal-Non Personnel 27,347 28,691 28,336 (355) -1%
$ 2,053 $ 223,113 $ 279,166 Location Totals S 280,132 $ 280,618 $ 284,968 $ 4,350 2%
Chiniak Location Amounts
$300,000 - --„ - -__- _- -
$250,000 - - - - - - -
$200,000 - rte- --
$150,000 -
$100,000 -
$50,000
$-
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Chiniak School was built in 1984. This structure was the culmination of years of hard work by many individuals.The community obtained a direct
appropriation from the Alaska State Legislature,late in the session of 1982,and construction of this 8,100 square foot building began in the spring of
1983.Along with a 720 square foot generator/water treatment building,the school is mainly comprised of two large classrooms,a leaming resource
center,multi-functional kitchen and a large multipurpose gymnasium. Chiniak School is the only village on the Kodiak road system.
Page 61
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund - Expenditures Date: 04/22/13
Location: 362 CHINIAK SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
10.00 15.00 Enrollment in ADM 16.00 12.00 12.00
FTE's Included In Current Budget
- - - Administrator - - -
- 2.00 2.00 Teacher 2.00 2.00 2.00
- - - Special Edcuation Teacher - - -
- - - Counselors - - -
- 2.00 2.00 Certified Subtotal 2.00 2.00 2.00
- 0.63 0.63 Instructional Aides 0.63 0.83 0.83
- 0.13 0.13 Support Staff 0.13 0.17 0.17
- 0.50 0.50 Custodial Staff 0.25 1.00 1.00
- 1.26 1.26 Classifed Subtotal 1.01 2.00 2.00
- 3.26 3.26 Total 3.01 4.00 4.00
Chiniak Enrollment
20.00
15.00 -
10.00
5.00
4M `yc �a
ryOi� ti� Cc H SIC N^
Page 62
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:364 DANGER BAY SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 11,813 $ 164,081 $ 127,595 310 Certificated Salaries $ 126.107 $ - $ - $ - 0%
32,387 22,227 17,948 320 Non-Certificated Salaries 21.645 - - - 0%
15.911 67,309 57,883 360 Employee Benefits 73,045 - - - 0%
60,111 253,617 203,426 Subtotal-Personnel Services 220,797 - - 0%
- - - 410 Professional and Technical Serviu - - - -
- - 420 Staff Travel - - - -
- 425 Student Travel - - - -
356 337 37 430 Utility Services 1,000 - - - 0%
11.903 7,286 12.955 435 Energy 13,200 13.200 4,700 (8,500) -64%
225 6,300 6,807 440 Other Purchased Services - - - - 0%
3,443 3,658 3.763 450 Supplies,Materials and Media 5,102 250 - (250) -100%
99 1.934 490 Other Expenses (798) - - - 0%
- - - 510 Equipment - - - - 0%
15,927 17,680 25,496 Subtotal-Non Personnel 18,504 13,450 4,700 (8,750) -65%
$ 76,038 $ 271,297 $ 228.922 Location Totals $ 239,301 $ 13.450 $ 4,700 $ (8.750) -65%
Danger Bay Location Amounts
$300.000
$250,000 - � _
$200,000 -
$150,000
$100,000 -
$50,000 - -
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Danger Bay School is located on Afognak Island,just north of Kodiak,Danger Bay School Serves the island's only logging community.Danger Bay
School offers a comprehensive kindergarten through twelfth grade educational program.
Page 63
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 364 DANGER BAY SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
10.00 10.00 13.00 Enrollment in ADM 14.00 - -
FTE's Included In Current Budget
- - - Administrator - - -
1.00 2.00 2.00 Teacher 2.00 - -
- - - Special Edcuation Teacher - - -
- - - Counselors - - -
1.00 2.00 2.00 Certified Subtotal 2.00 - -
0.63 1.25 1.25 Instructional Aides 1.25 - -
0.13 0.13 0.13 Support Staff 0.13 - -
0.25 0.13 0.13 Custodial Staff 0.13 - -
1.01 1.51 1.51 Classifed Subtotal 1.51 - -
2.01 3.51 3.51 Total 3.51 - -
Danger Bay Enrollment
15.00
14.00
13.00 a
12.00
11.00 allin
10.00 - - - -
9.00
8.00
c
S.). "' m a
ai cS N ni
c
typo nr N N no
Page 64
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 366 KARLUK SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual - Account Description Budget Budget Budget Change Change
$ 126,215 $ 207,103 $ 139,734 310 Certificated Salaries $ 138,498 $ 138,684 $ 138,684 $ - 0%
31,885 35,006 50,802 320 Non-Certificated Salaries 52,799 51,330 54,791 3,461 7%
40,889 69,823 53,370 360 Employee Benefits 79,274 84,787 64,221 (20,566) -24%
- 75 - 390 Transportation Allowance - - -
198,989 312,007 243,906 Subtotal-Personnel Services 270,571 274,801 257,696 (17,105) -6%
463 - 300 410 Professional and Technical Service 2,300 2,300 2,300 - 0%
- 420 Staff Travel - - - -
- 425 Student Travel - 432 432 - 0%
- -4,493 1,345 1,057 430 Utility Services 2,000 - - - 0%
116,220 47,713 97,529 435 Energy 110,000 124,290 124,290 - 0%
600 600 390 440 Other Purchased Services - 744 744 - 0%
4,472 3,808 6,222 450 Supplies,Materials and Media 7,712 5,225 4,761 (464) -9%
145 532 536 490 Other Expenses (1,212) 638 638 - 0%
- - - 510 Equipment - - - - 0%
126,393 53,998 106,034 Subtotal-Non Personnel 120,800 133,629 133,165 (464) 0%
$ 325,382 $ 366,005 $ 349,940 Location Totals $ 391,371 $ 408.430 $ 390,861 $ (17,569) -4%
Karluk Location Amounts
$550,000
$500,000
$450,000
$400,000 -
$350,000 - -
$300,000
$250,000
$200,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Kaduk School is located on the southwestern coast of Kodiak Island,Kaduk School overlooks the Shelikof Straits and Alaska's Aleutian Range.
Karluk School offers a comprehensive kindergarten through twelfth grade educational program.The Alutiiq community of Kaduk is well known for its
king and sockeye salmon fishery.The Karluk River runs through the center of the community and provides ready access to the abundant fishery.
More than 46 registered archaeological sites serve as a reminder of the rich cultural history that exists in Kaduk.
Page 65
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 366 KARLUK SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
13.00 15.00 16.00 Enrollment in ADM 16.00 12.00 12.00
FTE's Included In Current Budget
- - - Administrator - - -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- 1.00 - Special Edcuation Teacher - - -
- - - Counselors - - -
2.00 3.00 2.00 Certified Subtotal 2.00 2.00 2.00
0.63 0.63 1.38 Instructional Aides 1.38 2.00 2.00
0.13 0.13 0.13 Support Staff 0.13 0.33 0.33
0.50 0.50 0.50 Custodial Staff 0.50 1.67 1.67
1.26 1.26 2.01 Classifed Subtotal 2.01 4.00 4.00
3.26 4.26 4.01 Total 4.01 6.00 6.00
Karluk Enrollment
17.00
16.00 -
15.00
14.00
13.00
12.00
11.00
10.00 I i
v:v 4.3 �0l Z
c ^o IQ; c
ry N ryo N ni
Page 66
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:369 LARSEN BAY SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2012-13 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 185,251 $ 174,666 $ 144,079 310 Certificated Salaries $ 127,167 S 79,980 $ 131,498 $ 51,516 64%
29,082 27,207 19,210 320 Non-Certificated Salaries 28,968 40,577 43,876 3,299 8%
74.363 59,893 55,492 360 Employee Benefits 55,086 49,603 93,955 44,352 89%
288,696 261,766 218,781 Subtotal-Personnel Services 211,221 170,160 269,327 99,167 58%
- - - 410 Professional and Technical Service - - - -
- - - 420 Staff Travel - - - -
- - - 425 Student Travel - - - -
6,702 7,921 6,723 430 Utility Services 6,801 5,200 5,200 - 0%
79,530 82,099 91,155 435 Energy 88,000 92,465 92,465 - 0%
600 600 390 440 Other Purchased Services - 473 473 - 0%
2,022 3,258 2,571 450 Supplies,Materials and Media 3,815 4,385 4,322 (63) -1%
55 275 376 490 Other Expenses (684) 337 337 - 0%
- - - 510 Equipment - - - -
88,909 94,153 101,215 Subtotal-Non Personnel 97,932 102,860 102,797 (63) 0%
$ 377.605 $ 355,919 $ 319,996 Location Totals $ 309,153 $ 273,020 $ 372,124 $ 99,104 36%
l
Larsen Bay Location Amounts
$400,000
$350,000
$300,000
$250,000 --
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2012-13
Original Winter
Larsen Bay School is located on the southwestern coast of Kodiak Island,Larsen Bay School serves a community that integrates a subsistence
lifestyle with a commercial fishing and hunting industry.Larsen Bay School offers a comprehensive kindergarten through twelfth grade educational
program.The community of Larsen Bay is well situated to serve the commercial and sport fishing activity on the island's west side.Abundant sea life
and land animals attract visitors during the summer and fall seasons.
Page 67
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 369 LARSEN BAY SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
11.00 16.00 11.00 Enrollment in ADM 12.00 12.00 12.00
FTE's Included In Current Budget
- - - Administrator - - -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- 1.00 - Special Edcuation Teacher - - -
- - - Counselors - - -
2.00 3.00 2.00 Certified Subtotal 2.00 2.00 2.00
0.50 0.25 0.25 Instructional Aides 0.25 0.80 0.80
0.13 0.25 0.13 Support Staff 0.13 0.20 0.20
0.63 0.63 0.63 Custodial Staff 0.63 1.00 1.00
1.26 1.13 1.01 Classifed Subtotal 1.01 2.00 2.00
3.26 4.13 3.01 Total 3.01 4.00 4.00
LARSEN BAY ENROLLMENT
17.00
16.00
15.00 -
14.00
13.00
1200. VANIsitim24 • *
11.00
10.00
9.00 ,
g
I
Nook N N� Q. N
Page 68
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:371 OLD HARBOR SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 414,400 $ 410,511 $ 368,436 310 Certificated Salaries $ 276,144 $ 346,055 $ 362,309 $ 16,254 5%
91,489 91,202 95,263 320 Non-Certificated Salaries 82,920 90,082 94,310 4,228 5%
208,010 207,364 209,714 360 Employee Benefits 211,781 213,960 231,757 17,797 8%
110 - 390 Transportation Allowance - - -
713,899 709,187 673,413 Subtotal-Personnel Services 570,845 650,097 688,376 38,279 6%
- - - 410 Professional and Technical Servict - - - -
- - 986 420 Staff Travel - - - -
7,309 2,517 1,900 425 Student Travel 7,000 7,000 7,000 - 0%
6,848 8,318 8,743 430 Utility Services 8,640 4,775 4,775 - 0%
86,651 108,763 133,450 435 Energy 114,000 114,000 114,000 - 0%
600 698 390 440 Other Purchased Services 2,800 2,876 2,876 - 0%
14,812 12,673 16,198 450 Supplies,Materials and Media 13,000 13,657 10,174 (3,483) -26%
1,154 548 407 490 Other Expenses (3,090) 600 600 - 0%
618 - - 510 Equipment - - - - 0%
117,992 133,517 162,074 Subtotal-Non Personnel 142,350 142,908 139,425 (3,483) -2%
$ 831,891 $ 842,704 $ 835,487 Location Totals $ 713,195 $ 793,005 $ 827,801 $ 34,796 4%
Old Harbor Location Amounts
$850,000 __ - - -
$800,000
$750,000
Nir
$700,000 -
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Old Harbor School is located on the Southeast Coast of Kodiak Island,70 air miles southwest of the City of Kodiak.We are a community that relies on
the natural resources of our surrounding sea and upland environment for our livelihood.The sea also provides us with our main means of
transportation and access.It is important to note that Old Harbor can only be reached by marine or air transportation.There are no roads leading to Old
Harbor .Old Harbor School serves students in grades K-12.
Page 69
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 371 OLD HARBOR SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
46.00 42.00 38.00 Enrollment in ADM 40.00 34.00 37.00
FTE's Included In Current Budget
0.50 1.00 1.00 Administrator - - -
5.00 4.00 4.00 Teacher 3.00 4.00 4.00
1.00 1.00 1.00 Special Edcuation Teacher 1.00 1.00 1.00
- - Counselors - - -
6.50 6.00 6.00 Certified Subtotal 4.00 5.00 5.00
1.00 0.88 1.13 Instructional Aides 1.50 2.00 2.00
0.50 0.50 0.50 Support Staff 0.67 0.67 0.67
1.38 0.81 0.81 Custodial Staff 1.00 1.00 1.00
2.88 2.19 2.44 Classifed Subtotal 3.17 3.67 3.67
9.38 8.19 8.44 Total 7.17 8.67 8.67
OLD HARBOR SCHOOL ENROLLMENT
50.00
40.00 4
30.00 -
20.00
10.00 •
IS' �ti :M k. r
o
r\f ry0 no n0 fY .1 ry0
Page 70
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:373 OUZINKIE SCHOOL
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 241,074 $190,736 $169,080 310 Certificated Salaries $341,359 $333,221 $350,683 $ 17,462 5%
50,046 68,050 72,214 320 Non-Certificated Salaries 66,623 72,239 76,270 4,031 6%
90,847 89,927 102,216 360 Employee Benefits 163,127 207,390 239,571 32,181 16%
45 390 Transportation Allowance - -
381,967 348,758 343,510 Subtotal-Personnel Services 571109 612,850 666,524 53,674 9%
- - - 410 Professional and Technical Septic - - - -
- - 420 Staff Travel - - - -
1,599 3,310 2,120 425 Student Travel 8,356 8,356 8,356 - 0%
9,359 10,023 10,871 430 Utility Services 8,400 5,620 5,620 - 0%
76,415 75,132 115,794 435 Energy 96,000 102,880 102,880 - 0%
600 600 392 440 Other Purchased Services - 994 994 - 0%
11,955 9,834 11,568 450 Supplies, Materials and Media 10,348 14,044 13,317 (727) -5%
99 251 361 490 Other Expenses (2,862) 898 898 - 0%
1,393 - 58 510 Equipment 2,000 844_ 844 - 0%
101,420 99,150 141,164 Subtotal-Non Personnel 122,242 133,636 132,909 (727) -1%
$ 483,387 $447,908 $484,674 Location Totals $693,351 $746,486 $799,433 $ 52,947 7%
Ouzinkie Location Amounts
a
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 , 2011-12 2012-13 2012-13 2013-14
Original Winter
Ouzinkie School is located 12 miles from the city of Kodiak and accessible only by boat or small plane.The village of Ouzinkie has 167 full-time
residents and was once a busy fish processing community.Most community members make a living from commercial salmon fishing and in our
Alutiiq village subsistence activities are still a major part of life. Ouzinkie School offers a comprehensive education in grades K-12.We mesh
traditional values of a subsistence community with rigorous education standards.The school environment is safe and welcoming to both students
and community.
Page 71
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 373 OUZINKIE SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
31.00 29.00 34.00 Enrollment in ADM 36.00 43.00 43.00
FTE's Included In Current Budget
1.00 - - Administrator - - -
4.00 3.00 3.00 Teacher 4.00 4.00 4.00
- 1.00 1.00 Special Edcuation Teacher 1.00 1.00 1.00
- - - Counselors - - -
5.00 4.00 4.00 Certified Subtotal 5.00 5.00 5.00
0.88 1.25 0.63 Instructional Aides 1.00 1.55 1.55
0.25 0.25 0.25 Support Staff 0.25 0.25 0.25
1.00 1.00 1.00 Custodial Staff 1.00 1.00 1.00
2.13 2.50 1.88 Classifed Subtotal 2.25 2.80 2.80
7.13 6.50 5.88 Total 7.25 7.80 7.80
OUZINKIE SCHOOL ENROLLMENT
45.00
40.00
35.00
30.00
25.00
o try 4? .�i� �a
c
tiooO H No N o
•
Page 72
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:375 PORT LIONS SCHOOLS
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 319,217 $276,043 $ 185,250 310 Certificated Salaries $188,287 $188,787 $190,475 $ 1,688 1%
88,773 109,860 124,237 320 Non-Certificated Salaries 117,450 116,826 121,916 5,090 4%
192,344 207,047 158,754 360 Employee Benefits 169,467 181,589 192,631 11,042 6%
- 1,685 - 390 Transportation Allowance - - -
600,334 594,635 468,241 Subtotal-Personnel Services 475,204 487,202 505,022 17,820 4%
1,760 - 1,771 410 Professional and Technical Servic 2,300 2,300 2,300 - 0%
52 - - 420 Staff Travel - - - -
9,670 29,314 6,726 425 Student Travel 5,000 5,000 5,000 - 0%
9,524 11,392 11,785 430 Utility Services 10,310 11,230 11,230 - 0%
44,996 48,791 52,671 435 Energy 57,152 87,529 85,517 (2,012) -2%
1,558 1,825 3,540 440 Other Purchased Services 1,500 1,573 1,573 - 0%
5,856 7,232 8,317 450 Supplies,Materials and Media 8,864 6,288 6,288 - 0%
174 6,424 200 490 Other Expenses (2,067) - - - 0%
- - - 510 Equipment - - - -
73,590 104,978 85,010 Subtotal-Non Personnel 83,059 113,920 111,908 (2,012) -2%
$673,924 $699,613 $553,251 Location Totals $558,263 $601,122 $616,930 $ 15,808 3%
Port Lions Location Amounts
$750,000
$700,000
$654000 a ,
$600,000 -
wor
$550,000
$500,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
The village of Port Lions is located on Kodiak Island,approximately 24 nautical miles from the city of Kodiak and is accessible only by air or
water.Port Lions was founded in December, 1964,as part of the relocation of Afognak Village after the 1964 earthquake and tsunami. Port Lions
has a second-class city designation governed by a mayor. Our school serves students in kindergarten through twelfth grade. Our community
values attendance as an important part of education and student attend school an average of 90%of the time. School staff recognize student
achievement in this area by providing monthly rewards for perfect attendance.
Page 73
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund - Expenditures Date: 04/22/13
Location: 375 PORT LIONS SCHOOL
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
35.00 36.00 26.00 Enrollment in ADM 26.00 23.00 25.00
FTE's Included In Current Budget
1.00 1.00 - Administrator - - -
3.00 3.00 3.00 Teacher 3.00 3.00 3.00
1.00 - - Special Edcuation Teacher - - -
- - - Counselors - - -
5.00 4.00 3.00 Certified Subtotal 3.00 3.00 3.00
0.63 1.53 1.72 Instructional Aides 2.15 2.15 2.15
0.38 0.38 0.38 Support Staff 0.43 0.43 0.43
1.63 1.63 1.63 Custodial Staff 2.28 2.28 2.28
2.64 3.54 3.73 Classifed Subtotal 4.86 4.86 4.86
7.64 7.54 6.73 Total 7.86 7.86 7.86
PORT LIONS SCHOOL ENROLLMENT
40.00 1
35.00 -
30.00
25.00 -
20.00
o ^� 2) ^v
N N� ti^ N) Sic rY
Page 74
.
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:380 VILLAGE WIDE SERVICES
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget _ Budget Change Change
$180,807 $ 198,907 $ 211,905 310 Certificated Salaries $ 115,422 $ 129,492 $ 166,227 $ 36,735 28%
47,680 48,214 42,175 320 Non-Certificated Salaries 40,547 39,456 41,392 1,936 5%
59,522 67,071 78,889 360 Employee Benefits 55,750 61,583 81,666 20,083 33%
288,009 314,192 332,969 Subtotal-Personnel Services 211,719 230,531 289,285 58,754 25%
1,528 - 410 Professional and Technical Servic - - - -
15,299 15,980 6,205 420 Staff Travel 14,700 13,926 13,926 - 0%
50,838 45,776 33,218 425 Student Travel 19,000 18,490 18,490 - 0%
510,639 1,006,126 1,118,004 430 Utility Services 1,150,443 1,434,251 1,434,251 - 0%
1,328 - - 435 Energy - - - - 0%
1,095 840 3,297 440 Other Purchased Services - 3,080 3,080 - 0%
8,029 14,155 8,449 450 Supplies,Materials and Media 13,552 12,628 12,628 - 0%
8,359 8,890 7,101 490 Other Expenses 2,748 1,921 1,921 - 0%
18,522 1,231 950 510 Equipment - 2,157 2,157 - 0%
614,109 1,094,526 1,177,224 Subtotal-Non Personnel 1,200,443 1,486,453 1,486,453 - 0%
$902,118 $1408718 $1,510,193 Location Totals $1,412,162 $1,716,984 $1,775,738 $ 58,754 3%
Village Wide Services Location Amounts
$2,000,000
$1,750,000 - -
$1,500,000 -
$1,250,000 - -
$1,000,000
$750,000 -
$500,000 -
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 75
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 380 VILLAGE WIDE SERVICES
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
- - - Teacher - - -
- - - Special Education Teacher - - -
1.00 2.00 1.00 Counselors - - -
2.00 3.00 2.00 Certified Subtotal 1.00 1.00 1.00
- - - Instructional Aides - - -
1.00 1.00 1.00 Support Staff 1.00 1.00 1.00
- - - Custodial Staff - - -
1.00 1.00 1.00 Classified Subtotal 1.00 1.00 1.00
3.00 4.00 3.00 Total 2.00 2.00 2.00
Page 76
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ 231,963 $ - $ 120,000 $ 120000 #DIV/0!
569 - - 320 Non-Certificated Salaries 58,687 - 29,302 29,302 #DIV/0!
4,005,388 5,074,058 4,936,813 360 Employee Benefits 7,543,538 7,543,538 7687029 143,491 2%
4,005,957 5,074,058 4,936,813 Subtotal-Personnel Services 7,834,188 7,543,538 7,836,331 292,793 4%
- - - 410 Professional and Technical Servic - - - -
30,274 30721 38,533 420 Staff Travel 35,000 35,000 35,000 - 0%
- 425 Student Travel - -
- - - 430 Utility Services - - - - 0%
- - - 435 Energy - - - -
- - - 440 Other Purchased Services - - - -
- - - 450 Supplies,Materials and Media - - - -
43,466 12,056 13,155 490 Other Expenses 11,527 11,527 11,527 - 0%
- 510 Equipment - - - -
73,740 42,777 51,688 Subtotal-Non Personnel 46,527 46,527 46,527 - 0%
$ 4,079,697 $5,116,835 $ 4,988,501 Location Totals $ 7,880,715 $ 7,590,065 $ 7,882,858 $ 292,793 4%
District Wide Negotiated Fringe Benefits
Location Amounts
$9,000,000
$8,000,000 -- - - —
$7000000 —_ -� _---IIMIIII$6,000,000
$5,000,000 - 1_..
$4,000,000
$3,000,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Wnter
Page 77
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - Enrollment in ADM - - -
FTE's Included In Current Budget
- - - Administrator - - -
- - - Teacher - - -
- Special Education Teacher - - -
- -
- Counselors - - -
-
- Certified Subtotal - - -
-
- - - Instructional Aides - - -
- - - Support Staff - - -
- - - Custodial Staff - - -
- - - Classified Subtotal - - -
- - - Total - - -
Page 78
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date'. 04/22/13
Location:450 DISTRICT WIDE SERVICES
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 137,623 $ 111,588 $ 117,722 310 Certificated Salaries $ 134,886 $ 138,580 $ 127,350 $ (11,230) -8%
50,955 60,558 70,972 320 Non-Certificated Salaries 64,307 63,032 40,497 (22,535) -36%
82,622 88,217 107,030 360 Employee Benefits 112,827 120,549 107,844 (12,705) -11%
271,200 260,363 295,724 Subtotal-Personnel Services 312,020 322,161 275,691 (46,470) -14%
36,924 35,000 33,669 410 Professional and Technical Servic 34,000 - - - 0%
5,000 3,084 1,543 420 Staff Travel 2,200 2,200 2,200 - 0%
4,940 8,755 1,535 425 Student Travel 1,500 1,500 1,500 - 0%
61 1,101 196 430 Utility Services 391,381 575,094 575,094 - 0%
- - - 435 Energy - - - -
8,887 7,482 12,168 440 Other Purchased Services 625 6,625 6,625 - 0%
30,212 159,558 32,783 450 Supplies,Materials and Media 40,681 97,906 97,906 - 0%
429 - 706 490 Other Expenses 425 425 425 - 0%
1,393 183,043 6,777 510 Equipment 18,327 498,876 498,876 - 0%
87,846 398,023 89,377 Subtotal-Non Personnel 489,139 1,182,626 1,182,626 - 0%
$ 359,046 $ 658,386 $ 385,101 Location Totals $ 801,159 $ 1,504,787 $ 1,458,317 $ (46,470) -3%
District Wide Services Location Amounts
111 11
as
., ■
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 79
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 450 DISTRICT WIDE SERVICES
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- Enrollment in ADM - - -
FTE's Included In Current Budget
- - Administrator - - -
2.00 2.00 2.00 Teacher 2.00 2.00 2.00
- Special Education Teacher - - -
- Counselors - - -
-
-
2.00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00
- - - Instructional Aides - - -
1.75 1.95 2.70 Support Staff 3.20 2.20 2.20
- - - Custodial Staff - - -
1.75 1.95 2.70 Classified Subtotal 3.20 2.20 2.20
3.75 3.95 4.70 Total 5.20 4.20 4.20
Page 80
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:451 AUDITORIUM
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
117,249 122,553 141,044 320 Non-Certificated Salaries 116,513 159,590 110,881 (48709) -31%
71,706 74,883 92,658 360 Employee Benefits 85,825 132,265 62,245 (70,020) -53%
188,955 197,436 233,702 Subtotal-Personnel Services 202,338 291,855 173,126 (118,729) -41%
4,288 6,037 10,242 410 Professional and Technical Service 12,000 12,000 12,000 - 0%
- 420 Staff Travel - - - -
- - - 425 Student Travel - - - -
- 2,168 5,572 430 Utility Services 6,000 6,472 6,472 - 0%
52,416 55,852 64,761 435 Energy 56,117 56,776 56,776 - 0%
2,315 1,781 1,325 440 Other Purchased Services 2,650 2,650 2,650 - 0%
7,109 8,937 16,482 450 Supplies,Materials and Media 12,850 12,850 12,850 - 0%
- - - 490 Other Expenses - - - -
2,262 3,466 4,352 510 Equipment 5,000 5,000 5,000 - 0%
68,390 78,241 102,734 Subtotal-Non Personnel 94,617 95,748 95,748 - 0%
$ 257,345 $ 275,677 $ 336,436 436 Location Totals $ 296,955 $ 387,603 $ 268,874 $ (118,729) -31%
Auditorium Location Amounts
$400,000
$375,000
$350,000
$325,000 -�
$300,000
$275,000 - -_-
$250,000
$225,000 -
$200,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 81
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund - Expenditures Date: 04/22/13
Location: 451 AUDITORIUM
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - Enrollment in ADM - - -
FTE's Included In Current Budget
- - Administrator - - -
- - - Teacher - - -
- - Special Education Teacher - - -
- - - Counselors - - -
- Certified Subtotal - - -
0.63 0.63 0.63 Instructional Aides 0.63 0.63 -
2.31 2.31 2.31 Support Staff 2.31 2.31 1.00
- Custodial Staff 1.00 1.00 1.00
-
2.94 2.94 2.94 Classified Subtotal 3.94 3.94 2.00
2.94 2.94 2.94 Total 3.94 3.94 2.00
Page 82
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04222013
Fund: 100 General Fund-Expenditures Date: 0422/13
Location:459 TECHNOLOGY SERVICES
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual _ Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ - $ - $ -
429,200 408,313 399718 320 Non-Certificated Salaries 523,079 453,278 428,312 0%
151,782 153,368 183,666 360 Employee Benefits 245,892 235,406 242,769 0%
580,982 561,681 583,384 Subtotal-Personnel Services 768,971 688,684 671,081 (17,603) -3%
121,420 87,892 55,168 410 Professional and Technical Servit 40,000 52,406 52,406 - 0%
10,542 15,736 25,509 420 Staff Travel 10,000 10,790 10,790 - 0%
- - - 425 Student Travel - - - -
139,186 201,635 168,797 430 Utility Services 3,000 2,081 2,081 - 0%
- - - 435 Energy - - - -
50,221 149,463 52,396 440 Other Purchased Services 93,000 166,087 166,087 - 0%
51,261 348,967 55,995 450 Supplies,Materials and Media 80,117 70,740 70,740 - 0%
494 2,573 1,926 490 Other Expenses 1,000 3,800 3,800 - 0%
255,397 954,258 46,949 510 Equipment 27,883 38,234 38,234 - 0%
628,521 1,760,524 406,740 Subtotal-Non Personnel 255,000 344,138 344,138 - 0%
$1,209,503 $2,322,205 $ 990,124 Location Totals $1,023,971 $1,032,822 $1,015,219 $ (17,603) -2%
Technology Services Location Amounts
$2,675,000
$2,400,000
$2,125,000
$1,850,000
$1,575,000
$1,300,000 -
$1,025,000 -
$750,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 83
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location:459 TECHNOLOGY SERVICES
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
- - - Administrator - - -
- - - Teacher - - -
- - - Special Education Teacher - - -
- - Counselors - - -
- - - Certified Subtotal - - -
- - - Instructional Aides - - -
6.00 6.95 6.95 Support Staff 7.00 7.00 7.00
- - - Custodial Staff - - - -
6.00 6.95 6.95 Classified Subtotal 7.00 7.00 7.00
6.00 6.95 6.95 Total 7.00 7.00 7.00
Page 84
•
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/27/13
Location:460 EDUCATIONAL SUPPORT SERVICES
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ 340,766 $ 475,838 $ 571,633 310 Certificated Salaries $ 326,000 $ 307,833 $ 255,243 $ (52,590) -17%
11,141 310 19,767 320 Non-Certificated Salaries 27,852 27,918 - (27,918) -100%
111,142 156,778 220,184 360 Employee Benefits 157,176 182,527 121,149 (61,378) -34%
463,049 632,926 811,584 Subtotal-Personnel Services 511,028 518,278 376,392 (141,886) -27%
- - - 410 Professional and Technical Servict - - - -
- - - 420 Staff Travel - - - -
- - - 425 Student Travel - - - -
- - - 430 Utility Services - - - -
- - - 435 Energy - - - -
- - - 440 Other Purchased Services - - - -
- - - 450 Supplies,Materials and Media - - - -
- - - 490 Other Expenses - - - -
- - 510 Equipment - - - -
- - - Subtotal-Non Personnel - - - -
$ 463,049 $ 632,926 $ 811,584 Location Totals $ 511,028 $ 518,278 $ 376,392 $ (141,886) -27%
Educational Support Services Location Amounts
$900,000
$800,000 ==
$600,000 ,-
$500,000
$500,000 raS
$400,000 ,.-
$300,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 85
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 460 EDUCATIONAL SUPPORT SERVICES
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - Enrollment in ADM - - -
FTE's Included In Current Budget
1.50 1.50 1.50 Administrator 1.50 1.50 1.00
3.00 2.00 5.00 Teacher 4.00 2.00 2.00
- Special Education Teacher - - -
- Counselors - -
-
-
-
4.50 3.50 6.50 Certified Subtotal 5.50 3.50 3.00
0.20 - - Instructional Aides - - -
- Support Staff - - -
- Custodial Staff - - -
-
0.20 - - Classified Subtotal - - -
4.70 3.50 6.50 Total 5.50 3.50 3.00
Page 66
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:461 QUALITY SCHOOLS
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ 422 $ - 310 Certificated Salaries $ 5,850 $ 5,850 $ 5,850 $ - 0%
- 32,256 43,477 320 Non-Certificated Salaries 53,894 44,474 45,826 1,352 3%
14,112 22,422 360 Employee Benefits 27,850 25,863 26,940 1,077 4%
- 46,790 65,899 Subtotal-Personnel Services 87,594 76,187 78,616 2,429 3%
3,700 3,250 - 410 Professional and Technical Service 4,000 4,000 4,000 - 0%
- 956 361 420 Staff Travel 1,000 1,000 3,500 2,500 250%
- - - 425 Student Travel - - - -
2,676 - - 430 Utility Services - - - -
435 Energy - - - -
12,188 2,381 - 440 Other Purchased Services - - - -
2,561 7,050 4,099 450 Supplies,Materials and Media 6,452 6,452 6,452 - 0%
872 110 - 490 Other Expenses - - - -
- - - 510 Equipment - - - -
21,997 13,747 4,460 Subtotal-Non Personnel 11,452 11,452 13,952 2,500 22%
$ 21,997 $ 60,537 $ 70,359 Location Totals $ 99,046 $ 87,639 $ 92,568 $ 4,929 6%
Quality Schools Location Amounts
$100,000 -
$80,000 _
$60,000 -- - -
$40,000
$20,000
$-
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 87
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund - Expenditures Date: 04/22/13
Location: 461 QUALITY SCHOOLS
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- Enrollment in ADM - - -
- -
FTE's Included In Current Budget
- Administrator - - -
- Teacher - - -
- Special Education Teacher - - -
- Counselors - - -
- -
- Certified Subtotal - - -
- -
- Instructional Aides - - -
1.00 1.00 Support Staff 1.00 1.00 1.00
-
- Custodial Staff - - -
-
1.00 1.00 Classified Subtotal 1.00 1.00 1.00
1.00 1.00 Total 1.00 1.00 1.00
Page 88
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04.22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:492 SPECIAL SERVICES
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$1,045,781 $ 961,165 $1,027,379 310 Certificated Salaries $1,251,581 $1,112,153 $ 988,333 $(123,820) -11%
152,609 205,564 83,679 320 Non-Certificated Salaries 66,054 67,464 69,610 2,146 3%
391,192 405,182 334,407 360 Employee Benefits 447,757 446,258 478,134 31,876 7%
1,589,582 1,571,911 1,445,465 Subtotal-Personnel Services 1765,392 1,625,875 1,536,077 (89,798) -6%
499,997 801,526 497,576 410 Professional and Technical Sery 431,350 663,350 663,350 - 0%
43,063 50,464 48,390 420 Staff Travel 59,000 59,000 59,000 - 0%
16,382 430 384 425 Student Travel 1,000 1,000 1,000 - 0%
17 40 29 430 Utility Services 250 250 250 - 0%
- - - 435 Energy - - -
16,896 18,614 28,058 440 Other Purchased Services 10,000 10,037 10,037 - 0%
55,528 111,366 98,033 450 Supplies,Materials and Media 78,690 79,870 79,870 - 0%
9,110 4,498 10,595 490 Other Expenses 1,000 1,000 1,000 - 0%
6,307 6,936 1,767 510 Equipment 7,200 7,200 7,200 - 0%
647,300 993,874 684,832 Subtotal-Non Personnel 588,490 821,707 821,707 - 0%
$2,236,882 $2,565,785 $2,130,297 Location Totals $2,353,882 $2,447,582 $2,357,784 $ (89,798) -4%
Special Services Location Amounts
$3,000,000
$2,500,000 4tir -2.
$2,000,000 -
$1,500,000
$1,000,000
$500,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 89
•
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund - Expenditures Date: 04/22/13
Location: 492 SPECIAL SERVICES
Current
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
- - - Teacher - - -
18.00 14.00 14.00 Special Education Teacher 16.00 14.00 13.00
- - - Counselors - - -
19.00 15.00 15.00 Certified Subtotal 17.00 15.00 14.00
2.00 0.25 0.25 Instructional Aides 0.25 0.50 0.50
1.00 1.00 1.00 Support Staff 1.00 1.00 1.00
- - - Custodial Staff - - -
3.00 1,25 1.25 Classified Subtotal 1.25 1.50 1.50
22.00 16.25 16.25 Total 18.25 16.50 15.50
•
Page 90
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund' 100 General Fund-Expenditures Date: 04/22/13
Location:510 BOARD OF EDUCATION
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
43,905 44,570 46,154 320 Non-Certificated Salaries 46,561 49,185 50,088 903 2%
47,288 - 20,183 16,936 360 Employee Benefits 16,392 24,533 25,023 490 2%
91,193 64,753 63,090 Subtotal-Personnel Services 62,953 73,718 75,111 1,393 2%
37,015 47,498 124,202 410 Professional and Technical Servict 40,000 76,908 56,600 (20,308) -26%
39,525 46,209 25,425 420 Staff Travel 45,000 45,000 45,000 - 0%
76 - 425 Student Travel - - - -
78 49 83 430 Utility Services 250 250 250 - 0%
- 435 Energy - - - -
13727 10,705 11,648 440 Other Purchased Services 10,000 10,000 10,000 - 0%
10,677 7,339 12,299 450 Supplies,Materials and Media 7,500 7,500 7,500 - 0%
20,395 17,370 21,379 490 Other Expenses 25,000 25,000 25,000 - 0%
19,919 - - 510 Equipment - - - -
141,336 129,246 195,036 Subtotal-Non Personnel 127,750 164,658 144,350 (20,308) -12%
$ 232,529 $ 193,999 $ 258,126 Location Totals $ 190,703 $ 238,376 $ 219,461 $ (18,915) -8%
(
Board of Education Location Amounts
$300,000
$250,000
$200,000 -
$150,000 -
$100,000
$50,000
$-
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 91
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 510 BOARD OF EDUCATION
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
- - Administrator - - -
- Teacher - - -
- -
- - Special Education Teacher - - -
- - Counselors - - -
- - Certified Subtotal - - -
- - - Instructional Aides - - -
0.50 0.50 0.50 Support Staff 0.50 0.50 0.50
- - - Custodial Staff - - -
0.50 0.50 0.50 Classified Subtotal 0.50 0.50 0.50
0.50 0.50 0.50 Total 0.50 0.50 0.50
Page 92
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:560 CENTRAL ADMINISTRATION
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Amount Descnption Budget Budget Budget Change Change
$ 350,393 $ 314,399 $ 25Q573 310 Certificated Salaries $ 254,213 $ 254,213 $ 255,837 $ 1,624 1%
188,966 178,112 199,189 320 Non-Certificated Salaries 201401 145,753 194,072 48,319 33%
173,753 198,377 196,151 360 Employee Benefits 241 420 206,444 227,348 20,904 10%
713,112 690,888 645,913 Subtotal-Personnel Services 697,034 606,410 677,257 70,847 12%
9,030 18,266 5,622 410 Professional and Technical Serviu 36,000 36,000 36,000 - 0%
70,238 70,324 53,724 420 Staff Travel 61,162 62,009 56,809 (5,200) -8%
89 - 425 Student Travel - - - -
419 181 130 430 Utility Services 2,000 2,000 1,000 (1000) -50%
- - - 435 Energy - - - -
20,310 100,160 98,633 440 Other Purchased Services 55,000 59,384 99,000 39,616 67%
196,599 180,996 133,384 450 Supplies,Materials and Media 167,566 221,558 285,483 63,925 29%
4,292 11,713 11,146 490 Other Expenses 8,859 8,859 2,859 (6,000) -68%
10,223 6,130 10,348 510 Equipment 8,000 8,000 8,000 - 0%
311,111 387,859 312,987 Subtotal-Non Personnel 338,587 397,810 489,151 91,341 23%
$ 1,024,223 $ 1,078,747 $ 958,900 Location Totals $ 1,035,621 $ 1,004,220 $ 1,166,408 $ 162,188 16%
Central Administration Location Amounts
$1,200,000
$1,100,000 - --
$1,000,000
$900,000 - -$800,000
$700,000
$600,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 93
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location: 560 CENTRAL ADMINISTRATION
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
2.00 2.00 3.00 Administrator 2.00 2.00 2.00
- - Teacher - - -
- - - Special Education Teacher - - -
- - - Counselors - - -
2.00 2.00 3.00 Certified Subtotal 2,00 2.00 2.00
- - - Instructional Aides - - -
3.50 3.50 3.50 Support Staff 3.50 3.50 3.50
- - Custodial Staff - - -
3.50 3.50 3.50 Classified Subtotal 3.50 3.50 3.50
5.50 5.50 6.50 Total 5.50 5.50 5.50
Page 94
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:610 BUSINESS OPERATIONS
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
469,465 536,252 562,838 320 Non-Certificated Salaries 573,702 574,148 533,446 (40,702) -7%
276,876 319,374 338,580 360 Employee Benefits 379,343 424,492 398,903 (25,589) -6%
746,341 855,626 901,418 Subtotal-Personnel Services 953,045 998,640 932,349 (66,291) -7%
302,930 165,565 178,465 410 Professional and Technical Servii 274,500 274,500 254,000 (20,500) -7%
5,995 8,531 9,614 420 Staff Travel 10,000 10,000 10,000 - 0%
- - - 425 Student Travel - - - -
612 11,307 12,793 430 Utility Services 15,250 16,373 16,373 - 0%
43,806 42,195 59,108 435 Energy 51,023 52,210 52,210 - 0%
121,855 26,723 18,768 440 Other Purchased Services 30,000 30,054 25,000 (5,054) -17%
12,614 9,314 11,411 450 Supplies,Materials and Media 19,000 19,192 19,192 - 0%
8,483 3,914 3,078 490 Other Expenses - - - -
9,875 - 5,239 510 Equipment 2,500 2,500 2,500 - 0%
506,170 267,549 298,476 Subtotal-Non Personnel 402,273 404,829 379,275 (25,554) -6%
$1,252,511 $1,123,175 $1,199,894 Location Totals $1,355,318 $1,403,469 $1,311,624 $ (91,845) -7%
Business Operations Location Amounts
$1,450,000 -
$1,350000 -
$1,250,000
$1,150,000
$1,050,000 -
$950,000 -
$850,000 -
$750,000 -
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 95
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund -Expenditures Date: 04/22/13
Location: 610 BUSINESS OPERATIONS
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
- - - Administrator - - -
- - - Teacher - - -
- - - Special Education Teacher - - -
- - - Counselors - - -
- - - Certified Subtotal - - -
1.00 1.00 1.00 Administrator 1.00 1.00 1.00
- - - Instructional Aides - - -
8.00 8.00 8.00 Support Staff 8.00 8.00 7.00
- - - Custodial Staff - - -
9.00 9.00 9.00 Classified Subtotal 9.00 9.00 8.00
9.00 9.00 9.00 Total 9.00 9.00 8.00
Page 96
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:710 MAINTENANCE E.OPERATIONS
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of '
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
816,426 855,617 825,153 320 Non-Certificated Salaries 778,282 759,315 765,686 6,371 1%
472,721 519,604 480,004 360 Employee Benefits 501,937 500,888 532,309 31,421 6%
1,289,147 1,375,221 1,305,157 Subtotal-Personnel Services 1,280,219 1260,203 1,297,995 37,792 3%
467,859 431,180 462,525 410 Professional and Technical Servii 416,000 416,000 416,000 - 0%
27,374 18,480 22,351 420 Staff Travel 43,000 43,978 43,978 - 0%
- - - 425 Student Travel - - - -
480,510 420,212 288,288 430 Utility Services 108,900 147,232 133,632 (13,600) -9%
11,665 12,457 12,585 435 Energy 14,000 20,731 20,731 - 0%
58,111 108,386 72,022 440 Other Purchased Services 54,000 87,219 87,219 - 0%
225,413 184,912 187,704 450 Supplies,Materials and Media 237,300 285,941 285,941 - 0%
22,652 21,752 21,868 490 Other Expenses 50,500 56,004 56,004 - 0%
1,384 19,454 9,910 500 Capital Outlay 30,000 45,332 30,000 (15,332) -34%
274,063 91,411 64,628 510 Equipment 31,000 53,677 53,677 - 0%
1,569,031 1,308,244 1,141,881 Subtotal-Non Personnel 984,700 1,156,114 1,127,182 (28,932) -3%
$2,858,178 $2,683,465 $2,447,038 Location Totals $2,264,919 $2,416,317 $2,425,177 $ 8,860 0%
Maintenance&Operations Location Amounts
$3,000,000
$2,750,000
$2,500,000 - -
$2,250,000 t••
$2,000,000
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Wnter
Page 97
•
•
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund- Expenditures Date: 04/22/13
Location: 710 Maintenance and Operations
Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actual Actual _ Actual Account Description Budget Budget Budget
- - - Enrollment in ADM - - -
FTE's Included In Current Budget
- - - Administrator - - -
- - - Teacher - - -
- - - Special Education Teacher - - -
- - - Counselors - - -
- - - Certified Subtotal - - -
1.00 1.00 1.00 Administrator - -
- - - Instructional Aides -
4.00 5.00 5.00 Support Staff 5.00 5.00 5.00
9.00 7.00 7.00 Maintenance Staff 7.00 7.00 7.00
1.84 2.59 2.59 Custodial Staff 2.67 1.34 1.34
15.84 15.59 15.59 Classified Subtotal 14.67 13.34 13.34
15.84 15.59 15.59 Total 14.67 13.34 13.34
Page 98
Kodiak Island Borough School District
2013-2014 Preliminary Budget
Presented 04-22-2013
Fund: 100 General Fund-Expenditures Date: 04/22/13
Location:900 OTHER DISTRICT WIDE SERVICES
Original Winter
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14 %Of
Actual Actual Actual Account Description Budget Budget Budget Change Change
$ - $ - $ - 310 Certificated Salaries $ - $ - $ - $ -
- - - 320 Non-Certificated Salaries - - - -
- - - 360 Employee Benefits - - - -
- - - Subtotal-Personnel Services - - - -
- - - 410 Professional and Technical Servic< - - - -
- - - 420 Staff Travel - - - -
- - - 425 Student Travel - - - -
- - - 430 Utility Services - - - -
- - - 435 Energy - - - -
- - - 440 Other Purchased Services - - - -
- - - 450 Supplies,Materials and Media - - - -
- - 490 Other Expenses - - - -
266,974 159,582 169,097 550 Transfers 200,000 200,000 180,000 (20,000) -10%
- 510 Equipment - - - -
266,974 159,582 169,097 Subtotal-Non Personnel 200,000 200,000 180,000 (20,000) -10%
$ 266,974 $ 159,582 $ 169,097 Location Totals $ 200,000 $ 200,000 $ 180,000 $ (20,000) -10%
Other District Wide Services Location Amounts
$300,000
$250,000
$200,000
$150,000 — —
$100,000
$50,000
$-
Actual Actual Actual Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Original Winter
Page 99