FY2014-01D Amending FY2014 Budget Introduced by: Borough Manager
1 Requested by: Borough Manager
Drafted by: Finance Director
l ntroduced: 06(0512014
Public Hearing: 06/19/2014
4 Adopted: 06/19/2014
5
6 KODIAK ISLAND BOROUGH
7 ORDINANCE NO. FY2014-01 D
8
9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND
10 BOROUGH AMENDING ORDINANCE NO. FY 2014-01, FISCAL YEAR
11 2014 BUDGET, BY AMENDING BUDGETS TO ACCOUNT FOR
12 VARIOUS REVENUES THAT ARE OVER BUDGET, PROVIDE FOR
13 ADDITIONAL EXPENDITURES AND MOVE FUNDS BETWEEN
14 PROJECTS
15
16 WHEREAS, the Borough sold fixed assets (land) for$894,000; and
17
18 WHEREAS, PERS was budgeted at 22% of salaries and expenditures per GASB and
19 the State it should have been budgeted at 35.68% and State Revenues should have been
20 budgeted at 13.68%; and
21
22 WHEREAS, the Borough received a $2,187,452 grant for Metal Debris and Household
23 Hazardous waste clean-up; and
24
25 WHEREAS, the Borough received a grant for $208,540 for the Coastal Impact
26 Assistance Program (C1AP) trail improvements; and
27
28 WHEREAS, the Kodiak Soil and Water Conservation District will reimburse the Borough
29 $40,000 to replace a 3 foot culvert with a 6 foot culvert at Lake Orbin; and
30
31 WHEREAS, additional funding is required for the Chiniak Removal of Underground
32 Storage Tank; and
33
34 WHEREAS, additional funding is required for Island Wide UST Removal/Replacement;
35 and
36
37 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
38 BOROUGH that.
39
40 Section 1: This ordinance is not of a general and permanent nature and shall not
41 become a part of the Kodiak Island Borough Code of Ordinances.
42
43 Section 2: The FY2014 budget will be amended per the attached three page schedule.
44
Kodiak Island Borough, Alaska Ordinance No. FY2014-01 D
Page 1 of 2
45 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
46 THIS NINETEENTH DAY OF JUNE, 2014
47
48 KODIAK ISLAND B GH
49 '
50
5]
52 ATTEST: rrol Frien , Borough Mayor
53
54
55
56 Nova M. Javier, MMC orough Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2014-01 D
Page 2 of 2
Budget Amendment D
As of 9u 3r�et
Revised Budget 4,M2014 Balance Ad ustnwents Revised Budget
Fund 100 General Fund
Revenues,
Real Property Tax 29NO 34,761 (4,661) 29,90
Persoaa3 Property Tax 3,300 2,542 758 3.300
Non ad Valorem Taxes 27,600 46,532 (19,032) 27,600
Payment in Lieu of Taxes 1,226,000 32,556 1,193,444 1,226,000
Severance Taxes 1,&60,0€30 1.404.295 455,705 1,860,000
Penalties&lnt on Tax 200,000 112,332 87,658 200,000
Licenses and Pen-rits 66,500 39,330 27,170 65,500
Federa3 Shared Revenue 152,400 - 152,400 152,40€3
State Shared Revenue 2,758,639 2,565,310 193,329 175390 2,934,429 r€Rs
Investment Earnings 100A00 21,025 78,975 100,000
Other 19,011 2,654 16,3416 19,000
Sale of Fixed Assets 5,000 1,154 3,846 5,000
Use of fund Balance 600,358 600,358 600,358
Transferlr, 0 - 0
Total 7,048,597 4,262,491 2,786.106 175,790 7,224,387
Expenditures:
Borough Assembly 181,650 14=5,368 37,482 1,500 183,360
Borough Manager 605,768 242,361 363,407 605768
Borough Clerk 563,365 414,416 548,949 5,120 568.485 RERs
Borough Attorney 149,000 132,194 16,806 12,000
Finance Department 897,962 698,362 199,600 44,910 942,872 rERs
Infom-ation Technology Department 1,065,775 762,537 303,238 10,830 1,076,605 P£RS
Assessing Department 670,312 541,203 129,109 17,150 687,462 PER,
Engineering,°Facilities Dept 276,663 263,911 12,752 35,630 313.23 PERs
Conimnity DevelVrrvnt 747,216 732,086 15,132 59,65[1 806,808 Pus
Building Official 151,41345 94,844 %,640 151,464
Econom Developaicnt 73,600 51,362 22,238 73,£•00
General Adn,.nistmtW 249,100 143,764 105,336 2;9,100
Parks and Recreation 195,000 16,026 178,974 195,000
Emergency Preparedness 52,000 7.872 44;128 52,000
Health and Social Services 316.000 309,306 6,694 316,000
Animal Control 85,000 72,941 12,059 85,000
Education,Culture and Recreation 90,000 93.246 (3,246) 9000
College and L(braries 195,000 195,000 195,000
Transfers Out 481500 483.500 483,500
Total 7,048,597 5,399,299 1,649,298 675,790 7,229:387
Fund 210 Land Sales
Revenue 268,430 30,955 237,475 1394,000 1,162,4311 Sale ofla:rc
Expenditures 268,430 289,576 (21,148) 844,000 1,162,430
Ordinance No. FY2014-OID Page 1
Backup info
As U Budget
Revwd Budget 4130014 Balance Adjustnwnls Revsed Budget
Fund 456 Capital Projects
Revenues 8,167,849 2,510,621 5,657,226 1435.942 IU83,841
Prcreds Fund 450
090t7 A41oriumRoof 703,038 703,038 703,038
09013 High Sd*d Fire Narm 34,028 34 028 '028
09015 Derm Old Chin€ak SOW 83.024 83,024 81024
09016 Akhiak Sem Line 25,494 25,494 25,494
09018 toddle Scrod Doseiin place)&Replace UST 16225 16.225 16,225
09019 Boro.Bmid.Poviv r Distribution Panels d -
09020 Main Roof 52,595 52.595 52,595
021 Boro Bld SideNalk and Handrail Repairs 50,567 50,567 54,557
I 0000 High S�Parking Lot Pzing 283,113 283,113 283,113
100015ch*1DisIndSr-dIProjects. 41,127 41,127 41,127
14Ci43 Regency Measures-MAI, 16,907 16,907 16,907
1041}1 Panamaroff Creek Road FEMA 22,755 22,755 22355
1406 Fairgrounds General Debris FE67A 8,270 8.270 8,270
10007 Fairgrounds General Repar 21,932 21,992 21,992
1008 Fairgrounds ewgency Measures FEMA 4,959 4'959 4,959
1 tAddle 6aalChniak Rain event FEMA 28,015 28,075 28,015
10010 Won-prrs Bar Sergi ce Area Denis F E MA 25,919 25,919 25,919
10011 Bells Flats Road F E UA 15,942 16,442 16.942
1012 P.,man-laroff Creek(toad FEMA 32:270 31270 32,270
10013 Panamroff Creed Road Section F E% 9,988 9,988 9,988
10014 Scwln Russian Creek Rd FEMA 85,033 8:.033 85.4133
100 17 Chiniak Sehod Soil R€- diation 27,233 27:233 27.233
10018 Salome Creak 22.8£4 22,864 - 2204
1020 Biorug Sargent Creek 41,135 1,076 40,059 41,135
1027 Road,Shoulder Erosion&Culvert Repair 3 Sislers 36,178 36,178 35.178
1002E 1,ram)Oarbor Wav 530 530 630
10429 Kodiak Middle SchW Emergency Generator 82.561 82,651 62,56 t
11601 K13 Gym Se�srlic Upgrade(grant) 405,392 405382 405,382
12009 Chiniak Siren 45,000 45,04 45,00
310 Anton UrsenDock 2,10,000 2,152 2,097,848 2:1106,404
12011 Emergency generator contingency 1139.853 168,853 160.653
12012 Ud Harbor Ennergenc;Gerwrator 1,007,0011 295 1,005,705 1.007,000
133131tarlukErnergengGenerator 33,004 3911 32,610 33,00.
12016 Bayside Energenrr Generator 1157100 115,140 115,100
xxxx 2112 Homeland Security Grant 35,000 35,000 35000
1304 Metal Debris and Household Hazardous Waste Clean-up - 2,187.452 2,187,452
w Coastal ImS act Assistnace Program-(CLAP)trails 208.5:4 249,540
Lake Lrlrtn Cdvert roaceirnent 4400 40,D3
R&R contingencies
Contingencies -
Transfer to Fund 410 359,499 389,499 H9.499
Transfer to Fund 420 933,009 933.09 933,009
Transfer to Fund 495
Transfer to Fund 469 1,183,044 1,183.044 1,183,044
Total Expenditures 8,157,5:19 2,510,621 5!::7,228 2435992 10,643,841
Ordinance No. FY2014-OID Page 2
Backup Info
As of Mget
RevUd Budget 4130.52014 Balance Adjustments Rev"Sed BWget
Fund 469 Renewal and Replacement projects
Expenditures
09919 Bcro,Build Power Distrbution Panels 0 0
10037 Borough Buildng New-Roof 847,841 847;931, - 647.81?4
11092 East Elementary C*nerator&Building 1,281,537 1,157.808 113,729 1,281.637
11003 Chiniak Removal of Underground Storage Tank(UST) 142,518 77.445 65,073 LK651 359,169
1104 Ahkiok Teacherage RehabiMaion 45,379 45,379 45,379
I 11105 Borough Building Cdidlustion Air 0 21,637 (21,637) 0
11009 Island 1'Mde UST Renro-oiMeplacement 412,931 10391 :07510 15E1,Go _�2 931
11010 Kariuk HVAC Co rtros 59,400 53,084 6316 59,4GO
12001 Borough EuMing&North Star ElenientTj Ext Paint 357127 5,483 351,5144 357 127
12002 Pon Lions Under Ground Storage Tank 72 72 M 72
12033 Borough Building New RecepGicles 55 55 (0) 56
12604 Borough Building Return Air Duct 2nd Floor 564 564 - 564
120-5 East&Peterson Flooring 738,504 721 737,783 738.;0:
120 5 Kt4S Ele4or Controls 51.840 46 51.794 61,°4D
12007 Larsen Flay Old HVAC Equip&wntrols 598,200 534 597,666 698,200
12008 Mon Renee UST 61 61 (0) 61
12017 Baraonof Park M0,00 500,000 _1W,000
XXXXX KMS HVAC Controls 1,537,255 1,537,255
XXXXX Petersen HVAC 624,427 624,427
Borough Building Rehab 1,718,932 1,716:932
Port ions Exterior Paint 121,70{1 121:700
!,Riddle School Palem 415,383 415,383
Auditorium Flooring Foyer&Hall 141,5505 141,505
IM tletal Mos and household Hazardous Waste Cleary-up 2,187,452 2,187:452
R&R contingency 1,719,090 1,719,030 (376:6511 1,342,439
Contingencies 0 0
Total Expenditures 13,501,816 2,731,1&4 14,423,998 13,:31,816
Ordinance No. FY2014-01D Page 3
Backup Info