FY2015-01 Levying Taxes for the Fiscal Year 2015 Budget Introduced by: Borough Manager
1 Requested by: KIB Assembly
Drafted by: Finance Director
Introduced: 05/15/2014
3 Public Hearing: 06/05/2014
4 Amended: 06/05/2014
5 Adopted: 06/05/2014
6 KODIAK ISLAND BOROUGH
7 ORDINANCE NO. FY2015-01
8
9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND
10 BOROUGH LEVYING TAXES ON ALL TAXABLE REAL AND
11 PERSONAL PROPERTY WITHIN THE KODIAK ISLAND BOROUGH
12 FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND
13 BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST
14 DAY OF JULY 2014 AND ENDING ON THE THIRTIETH DAY OF JUNE
15 2015 (FISCAL YEAR 2015 BUDGET)
16
17 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
18 BOROUGH THAT:
19
20 Section 1: This ordinance is not of general application and shall not be codified.
21
22 Section 2: The following sums of money, or as much thereof as may be authorized by
23 law, as may be needed or deemed necessary to defray all expenses and
24 liabilities of the Kodiak Island Borough, be and the same, is hereby
25 appropriated for municipal purposes and objects of the Kodiak Island
26 Borough and other taxing entities hereinafter specified for the fiscal year
27 commencing on the first day of July 2014 and ending on the thirtieth day of
28 June 2015.
29
30 Section 3: Adoption of this ordinance recognizes that funds are appropriated at
31 department and/or project level. Compositions of these figures are as
32 delineated in the full detail budget document. The full document is available
33 to all elected and appointed officials for their use. Copies may be reviewed by
34 interested citizens at the Borough Building during normal working hours and
35 also at the A. Holmes Johnson, Chiniak, and village public libraries during
36 their normal operating hours.
37
38 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
39 levied for the value as of January 1, 2014, to be used for the purposes as
40 specified in the Budget for the Fiscal Year 2015 of the Kodiak Island Borough
41 commencing on the first day of July 2014 and ending on the thirtieth clay of
42 June 2015 to defray expenses and liabilities of said entity as enumerated in
43 the applicable budgets.
44
45 The millage rates by taxing entity are as follows:
46 A. Kodiak Island Borough General Fund .06 mills
47 B. Education Support Fund 8-.75 9.16 mills
48 C. Womens Bay Road Service Area 2.50 mills
49 D. Womens Bay Fire Dept. 1.25 mills
50 E. Bay View Road Service Area 1.50 mills
51 F. Fire Protection Area No. 1 1.50 mills
52 G. Monashka Bay Road Service Area 2.50 mills
53 H. Service Area No. 1 Roads 1.50 mills
Kodiak Island Borough, Alaska Ordinance No. FY2015-01
Page 1 of 2
54 I. Woodland Acres Street Light Area 0.25 mills
55 J. Service Area No. 2 0.00 mills
56 K. KIB Airport Fire Area 1.25 mills
57 L. Trinity Islands Street Light Service Area .50 mills
58 M. Mission Lake Tide Gate Service Area 1.00 mills
59 N. Debt Service 4:40 .99mills
60 O. Renewal and Replacement Fund .54 mills
61
62 Section 5: Commercial Aircraft that have been issued an N number by the Federal
63 Aviation Administration and are less than 12,500 pounds takeoff weight are
64 taxed using the fallowing table:
65
66
FIXED WING ROTORCRAFT
Gross Lbs Annual Tax Gross Lbs Annual Tax
Non Flyable $50
0-1,000 $100 0-2,000 $400
1,001-2,000 $200 2,001-3,000 $800
2,001-3,000 $400 3,001-4,000 $1,000
3,001-4,000 $600 4,001-7,000 $1,400
4,001-5,000 $800 7,001-12,500 $1,600
5,001-6,000 $1,000
6,001-7,000 $1,200
7,001-8,000 $1,300
9,001-10,000 $1,400
10,001-12,500 $1,500
67
68 Section 6: The tax rate on boats is $1 per foot. Boats that are equal to or less than 20
69 feet long are exempt.
70
71 S
72 ! e}a1
73 rir s� nt �!l rnnrn asei$ s arne esn� rti�ncfmnrt$e n$
74 0.1=0 i7C, r7{] rro nn int-F-St rot- of
t
75
76 Section 7: Kodiak Island Borough Staff is hereby authorized and directed to effect the
77 necessary line item changes within the limits established above by fund,
78 project, and department to properly monitor, account, and report on the
79 expenditure of these funds.
80
81 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
82 THIS FIFTH DAY OF JUNE 2014
83
84 KODIA ISLAN BO 1H
85
86
87
88 ATTU- T: J rrol Frien ,Borough Mayor
89 1
91
ov avier, MMC, Borough Clerk
Ko tak Isla Borough, Alaska Ordinance No. FY2015-01
Page 2 of 2
AMENDED,ADOPTED
BUDGET BACKUP
A. General Fund (100)
Revenues Percentage
Taxes
Real Property 0.85% 62,820
Personal Property 0.09% 6,780
Non ad valorem taxes 0.64 010 47,000
Payment in lieu of taxes 16.74°,' 1,230,000
Severance Taxes 25.310110 1,860,000
Penalties&Interest on Tax 2.38% 175,000
Licenses& Permits 0.90% 66,500
Federal Shared Revenue 2.07% 152,400
State Shared Revenue 38.10% 2,800,000
Investments Earnings 0.68% 50,000
Other 0.27% 20,200
Sale of Fixed Assets 0.00% 0
Use of Fund Balance 11.96% 684,137
Total General Fund Revenues 100.00% 7-,349,332 7,154,832
Expenditures FTE
Legislative 4 264% 194,260
Personnel Services 31,200
Fringe Benefits 7,680
Lobbyist 71,500
Support Services 83,880
Borough Management 5 10.86% 798,407
Personnel Services 430,564
Fringe Benefits 329,450
Contracted Services 0
Support Services 50,393
Allocated (12,000)
Borough Clerk 3 7.64% 561,562
Personnel Services 243,461
Fringe Benefits 153,917
Support Services 164,184
Capital Outlay 0
Legal Services 0 2.30% 169,000
Legal Fees 160,000
Support Services 9,000
Finance/Accounting 7 13.27% 975,007
Personnel Services 503,993
Fringe Benefits 363,014
Contracted Services 10,000
Support Services 117,000
1
Ordinance No. FY201-01 Backup Info
AMENDED,ADOPTED
BUDGET BACKUP
Allocated to Projects (19,000)
Finance/MIS 4 15.27% 1,121,907
Personnel Services 356,586
Fringe Benefits 255,521
Contracted Services 10,000
Support Services 381,800
Capital Outlay 174,000
Allocated (56,000)
Assessing 5 10,29% 756,046
Personnel Services 395,570
Fringe Benefits 280,946
Contracted Services 3,000
Support Services 78,530
Capital Outlay 0
Allocated to other funds (2,000)
Engineering/Facilities 2 2.38% 175,045
Personnel Services 73,519
Fringe Benefits 54,526
Professional Services 4,000
Support Services 67,000
Allocated to Projects (24,000)
Community Development 5 10.49% 770,949
Personnel Services 388,286
Fringe Benefits 233,463
Professional Services 40,000
Support Services 109,700
Allocated to Projects (500)
Building Inspectors 0 2.06% 151,484
Contracted Services 140,000
Support Goods and Services 11,484
2
Ordinance No. PY201-01 Backup Info
AMENDED,ADOPTED
BUDGET BACKUP
Economic Development 1 1.83% 124,450
Personnel Services 70,000
Fringe Benefits 33,850
Professional Services 30,000
Contributions 0
Support Goods&Services 600
General Administration 0 3.36% 246,600
Personnel Services 1,000
Audit Expense 125,000
Contracted Services 2,000
Support Services 118,600
Capital Outlay 0
Parks and Recreation 0 2.65% 195,000
Personnel Services 30,000
Contracted Services 138,000
Support Services 27,000
Capital Outlay 0
Emergency Preparedness 0 2.28% 167,500
Personnel Services 15,000
Contracted Services 69,000
Support Goods and Services 14,500
Capital Outlay 69,000
Animal Control 1,49% 109,415
Contracted Services 109,415
Education,Culture& Recreation 0 0,27% 20,200
Contributions 20,200
College and Libraries 0 2.65% 195,000
Contributions 195,000
Non Profit Funding 5.09% 409,500
Contributions 374,000
Transfers Out 0 3,18% 13,500
Transfers 233,500
Total General Fund Expenditures 7,344,32 7,154,832
3
Ordinance No, FY201-01 Backup Info
AMENDED,ADOPTED
BUDGETBACKUP
B. Special Revenue Funds (Revenues and Expenditures)
1 Education Support Fund(201) 4 -9G 00Q 10,905,600
2 Land Sales (210) 533,822
3 Buildings 8,Grounds Fund (220) 724,780
4 Local Emergency Planning Committee(234) 12,000
5 Women's Bay Road Service Area(240) 206,100
6 Service Area No. 1 (242) 490,500
7 Service Area No.2(243) 100
8 Monashka Bay Road Services Area (244) 61,000
9 Bay View Road Service Area(246) 15,257
10 Fire Protection Area No. 1 (254) 568,200
11 Women's Bay Fire Department(252) 169,500
12 KIB Airport Fire Area(254) 14,300
13 Woodland Acres Street Light Area (260) 11,850
14 Trinity Acres Lighting Dist. (261) 5,750
15 Mission Lake Tide Gate (262) 5,400
16 Trinity Acres Paving Dist.263) 10,500
17 Facilities Fund(276) 700,000
18 Tourism Development(277) 115,500
19 Fern Fuller Trust(290) 66,500
20 Special Projects(295) 0
Total Special Revenue Funds 14,501,059
4
Ordinance No. FY201-01 Backup Info
AMENDED,ADOPTED
BUDGETBACKUP
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service(300) 5,806,493
Total Debt Service Funds 5,806,493
D. Capital Project Funds (Revenues and Expenditures)
Only new projects or additions to current projects are included
1 Capital Project-Borough, Various(410) 0
2 Capital Project-School Bonds(420) 0
3 Capital Projects-State Grants (430) 0
4 Capital Project-from 2010 on (450) 0
5 Kodiak High School Renovation and Addition (4601) 0
6 Repair and Replacement Projects(469)
Borough Building DDC Control System 444 7298 0
Borough Building New Flooring 267420 0
Borough Building Replace Boilers 2-5942-5 0
Borough Building Asbestos Boiler Room 441-%Q 0
Borough Building Move Gen Set 233;738 0
Borough Building Asbestos under carpet 2Za,;W 0
Port Lions Exterior Paint 4790 0
Rear Parking Paving 44-5-,383 0
Auditorium Flooring Foyer and Hall 444-,W5 0
Total 2-.244;454-- 0
7 Capital Projects-Landfill (490) 0
8 Capital Projects-Hospital(495) 0
Total Capital Projects Funds 2,244,4,^54- 0
5
Ordinance No. FY201-01 Backup Info
AMENDED,ADOPTED
BUDGET BACKUP
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 7 3,275,3615
2 Hospital Enterprise Fund(540) 1,040,470
3 Kodiak Fisheries Research Center(555) 2,049,865
4 911 Service(560) 50,000
Total Enterprise Funds 6,115,700
Total all Funds 3&'-9�5 33,993,684
C.
6
Ordinance No. FY201-01 Backup Info
INTRODUCED
BUDGET BACKUP
A. General Fund (100)
Revenues Percentage
Taxes
Real Property 0.85% 62,820
Personal Property 0.09% 6,780
Non ad valorem taxes 0.64% 47,000
Payment in lieu of taxes 16.74% 1,230,000
Severance Taxes 25.31% 1,860,000
Penalties & Interest on Tax 2.38% 175,000
Licenses & Permits 0.90% 66,500
Federal Shared Revenue 2,07% 152,400
State Shared Revenue 38.10% 2,800,000
Investments Earnings 0.68% 50,000
Other 0.27% 20,200
Sale of Fixed Assets 0.00% 0
Use of Fund Balance 11.96% 878,632
Total General Fund Revenues 100.00% 7,349,332
Expenditures FTE
Legislative 4 2.64% 194,260
Personnel Services 31,200
Fringe Benefits 7,680
Lobbyist 71,500
Support Services 83,880
Borough Management 5 10.86% 798,407
Personnel Services 430,564
Fringe Benefits 329,450
Contracted Services 0
Support Services 50,393
Allocated (12,000)
Borough Clerk 3 7.64% 561,562
Personnel Services 243,461
Fringe Benefits 153,917
Support Services 164,184
Capital Outlay 0
Legal Services 0 2.30% 169,000
Legal Fees 160,000
Support Services 9,000
1
Ordinance No. FY2015-01 Backup Info
INTRODUCED
BUDGET BACKUP
Finance/Accounting 7 13.27% 975,007
Personnel Services 503,993
Fringe Benefits 363,014
Contracted Services 10,000
Support Services 117,000
Allocated to Projects (19,000)
Finance/MIS 4 15.27% 1,121,907
Personnel Services 356,586
Fringe Benefits 255,521
Contracted Services 10,006
Support Services 381,800
Capital Outlay 174,000
Allocated (56,000)
Assessing 5 10.29% 756,046
Personnel Services 395,570
Fringe Benefits 280,946
Contracted Services 3,000
Support Services 78,530
Capital Outlay 0
Allocated to other funds (2,000)
Engineering/Facilities 2 2,38% 175,045
Personnel Services 73,519
Fringe Benefits 54,526
Professional Services 4,000
Support Services 67,000
Allocated to Projects (24,000)
Community Development 5 10.49% 770,949
Personnel Services 388,286
Fringe Benefits 233,463
Professional Services 40,000
Support Services 109,700
Allocated to Projects (500)
Building Inspectors 0 2.06% 151,484
Contracted Services 140,000
Support Goods and Services 11,484
2
Ordinance No. FY2015-01 Backup Info
INTRODUCED
BUDGET BACKUP
Economic Development 1 1.83% 134,450
Personnel Services 70,000
_ Fringe Benefits 33,850
Professional Services 30,000
Contributions 0
Support Goads & Services 600
General Administration 0 3.36% 246,600
Personnel Services 1,000
Audit Expense 125,000
Contracted Services 2,000
Support Services 118,600
Capital Outlay 0
Parks and Recreation 0 2.65% 195,000
Personnel Services 30,000
Contracted Services 138,000
Support Services 27,000
Capital Outlay 0
Emergency Preparedness 0 2.28% 167,500
Personnel Services 15,000
Contracted Services 69,000
Support Goods and Services 14,500
Capital Outlay 69,000
Animal Control 1.49% 109,415
Contracted Services 109,415
Education, Culture& Recreation 0 0.27% 20,200
Contributions 20,200
College and Libraries 0 2.65% 195,000
Contributions 195,000
Non Profit Funding 5.09% 374,000
Contributions 374,000
Transfers Out 0 3.18% 233,500
Transfers 233,500
Total General Fund Expenditures 7,349,332
3
Ordinance No. FY2015-01 Backup Info
INTRODUCED
BUDGETBACKUP
B. Special Revenue Funds (Revenues and Expenditures)
1 Education Support Fund (201) 10,790,000
2 Land Sales (210) 533,822
3 Buildings & Grounds Fund (220) 724,780
4 Local Emergency Planning Committee (234) 12,000
5 Women's Bay Road Service Area (240) 206,100
6 Service Area No. 1 (242) 490,500
7 Service Area No. 2 (243) 100
B Monashka Bay Road Services Area (244) 61,000
9 Bay View Road Service Area (246) 15,257
10 Fire Protection Area No. 1 (254) 568,200
11 Women's Bay Fire Department (252) 169,500
12 KIB Airport Fire Area (254) 14,300
13 Woodland Acres Street Light Area (260) 11,850
14 Trinity Acres Lighting Dist. (261) 5,750
15 Mission Lake Tide Gate (262) 5,400
16 Trinity Acres Paving Dist. 263) 10,500
17 Facilities Fund (276) 700,000
is Tourism Development (277) 115,500
19 Fern Fuller Trust (290) 66,500
20 Special Projects (295) 0
Total Special Revenue Funds 14,501,059
4
Ordinance No. FY2015-01 Backup Info
INTRODUCED
BUDGET BACKUP
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 5,806,493
Total Debt Service Funds 5,606,493
D. Capital Project Funds (Revenues and Expenditures)
Only new projects or additions to current projects are included
1 Capital Project- Borough, Various (410) 0
2 Capital Project - School Bonds (420) 0
3 Capital Projects - State Grants (430) 0
4 Capital Project-from 2010 on (450) 0
5 Kodiak High School Renovation and Addition (460) 0
6 Repair and Replacement Projects (469)
Borough Building DDC Control System 441,29E
Borough Building New Flooring 267,120
Borough Building Replace Boilers 250,425
Borough Building Asbestos Boiler Roam 133,560
Borough Building Move Gen Set 233,730
Borough Building Asbestos under carpet 233,730
Port Lions Exterior Paint 127,700
Rear Parking Paving 415,3B3
Auditorium Flooring Foyer and Hall 141,505
Total 2,244,451
7 Capital Projects - Landfill (490) 0
8 Capital Projects - Hospital (495) 0
Total Capital Projects Funds 2,244,451
S
Ordinance No. PY2015-01 Backup Info
INTRODUCED
BUDGET BACKUP
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 2,975,365
2 Hospital Enterprise Fund (540) 1,040,470
3 Kodiak Fisheries Research Center(555) 2,049,865
4 911 Service (560) 50,000
Total Enterprise Funds 6,115,700
Total all Funds $ 36,017,035
6
Ordinance No. FY2015-01 Backup Info