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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