2015 Annual Operating Budget Book1
Kodiak Island Borough
Budget
July 1, 2014 - June 30, 2015
As submitted by Borough Manager, Charles Cassidy on May 15,
2014 and as amended by the Kodiak Island Borough Assembly
And adopted on June 5th, 2014
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Jerrol Friend , Mayor
Carol Austerman
Aaron Griffin
Tuck Bonney
Dave Kaplan
Chris Lynch
Mel Stephens
Frank Peterson, Jr.
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INTRODUCTION .................................................................................................................................... 5
BUDGET MESSAGE .................................................................... 8
BUDGET CALENDAR ........................................................................................................................................... 19
STRATEGIC PLAN ..................................................................................................................................... 23
FINANCIAL SUMMARIES .......................................................................................................................... 25
FUND STRUCTURE ............................................................................................................................................... 25
FISCAL POLICY ..................................................................................................................................................... 26
FUND SUMMARY ............................................................................................................................................ 31
REVENUE SOURCES AND GENERAL FUND ESTIMATES ............................................................................ 36
GENERAL FUND REVENUE ................................................................................................................................ 43
SUMMARY OF GENERAL FUND EXPENDITURES BY DEP ARTMENT. ....................................................... 45
BOROUGH ASSEMBLY ........................................................................................................................................ 48
MANAGER 'S OFFICE ................................................................................................................................... 50
CLERK 'S OFFICE .......................................................................................................................................... 52
LEGAL SERVICES ................................................................................................................................................. 54
FINANCE ................................................................................................................................................................. 56
MANAGEMENT INFORMATION SERVICES ....................................................................................................58
ASSESSING ............................................................................................................................................................. 60
ENGINEERING AND FACILITIES ....................................................................................................................... 62
COMMUNITY DEVELOPMENT DEPARTMENT ............................................................................................... 64
BUILDING INSPECTION ...................................................................................................................................... 66
ECONOMIC DEVELOPMENT .............................................................................................................................. 68
GENERAL ADMINISTRATION ............................................................................................................................ 70
PARKS AND RECREATION ................................................................................................................................ 72
EMERGENCY PREPAREDNESS .......................................................................................................................... 74
ANIMAL CONTROL .............................................................................................................................................. 76
EDUCATION, CULTURE, AND RECREATION .................................................................................................. 78
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES ........................................................................... 80
NON-PROFIT FUNDING ........................................................................................................................................ 82
TRANSFERS ........................................................................................................................................................... 84
SPECIAL REVENUE FUNDS ................................................................................................................ 87
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ........................................................... 88
SPECIAL REVENUE FUND RECAP .............................................................................................................. 92
EDUCATION SUPPORT ................................................................................................................................ 94
RESOURCE MANAGEMENT .................................. .............................................. .............................................96
BUILDING AND GROUNDS FUNDS ........................ ............................................. ............................................ 98
BUILDING AND GROUNDS FUND: BOROUGH BUILDING ............................................................................ 100
BUILDING AND GROUNDS FUND-MENTAL HEALTH CENTER ................................................................ 102
BUILDING AND GROUNDS-SCHOOL BLDG MAJOR REPAIRS ................................................................. 104
CHINIAK SCHOOL ......................................................................................................................................................... 106
BUILDING AND GROUNDS-VARIOUS BOROUGH BUILDINGS ............................................................... 108
PROJECTS OFFICE ..................................................................................................................................................... 110
LOCAL EMERGENCY PLANNING COMMITTEE ........................................................................................... 112
WOMENS BAY ROAD SERVICE AREA ........................................................................................................... 114
SERVICEAREANO. l ........................................................................................................................................... 116
SERVICE AREA NO. 2 .................................................................................................................................... 118
MONASHKA BAY ROAD SERVICE AREA ...................................................................................................... 120
BAY VIEW ROAD SERVICE AREA ............................................................................................................................122
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) .............................................................. 124
WOMENS BAY FIRE DEPARTMENT ................................................................................................................ 126
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ..................................................... 128
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WOODLAND ACRES STREET LIGHT SERVICE AREA .................................................................................. 130
TRINITY ISLANDS STREET LIGHT SERVICE AREA ...................................................................................... 132
MISSION LAKE TIDE GATE SERVICE AREA .................................................................................................. 134
TRINITY ISLANDS SUBDIVISION PA YING DISTRICT ................................................................................. 136
FACILITIES FUND ................................................................................................................................................ 138
TOURISM DEVELOPMENT ................................................................................................................................. 140
FULLER TRUST .................................................................................................................................................... 142
DEBT SERVICE FUND ............................................................................................................................. 145
CAPITAL PROJECTS FUNDS ................................................................................................................. 157
ENTERPRISE FUNDS ...............................................................................................................................201
MUNICIPAL SOLID WASTE DISPOSAL ........................................................................................................... 202
HOSPITAL ENTERPRISE FUND ......................................................................................................................... 204
KODIAK FISHERIES RESEARCH CENTER ...................................................................................................... 206
911 SERVICE ......................................................................................................................................................... 208
APPENDIX ..................................................................................................................................................211
GLOSSARY .............................................................................................................................................................. 251
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Government Finance Officers Asso ciation of the United States and Canada (GFOA) pre sented a Di stingui shed
Budget Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning July 1,
1990 through July 1, 2013.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as
a policy docum ent, as an operating guide, as a financial plan, and as a communications medium.
The award is valid for a period of one year only. We believe our current budget continues to conform to program
requirements, and we are submitting it to the GFOA to determine its eligibility for the fiscal year 2015 award.
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Introduction
The Kodiak Island Borough is a second-class borough incorporated September 24, 1963. The Borough
currently operates under a manager form of government. The Manager is hired by the Assembly and
oversees the day-to-day affairs of the Borough. The Assembly is comprised of seven members elected
by the public to govern the Borough. The Borough Mayor, also elected by the people, presides over the
Assembly, votes only in the case of a tie, and serves as a ceremonial figure for certain Borough affairs.
The day-to-day business of the Borough is conducted within six departments: Manager’s Office, Clerk’s
Office, Finance/MIS Department, Assessing, Community Development and Engineering/Facilities.
Kodiak is the largest island in the State of Alaska and the second largest in the United States, second
only to the island of Hawaii. Located in the Gulf of Alaska, accessed only by boat or plane, the Kodiak
Island Borough faces unique challenges in providing services to nearly 14,000 residents. The majority of
the population lives within the City of Kodiak and surrounding area, while several small cities and
villages exist in more remote areas of the island.
Kodiak Island is known for the incredible Kodiak brown bear, world-class sport fishing and hunting, and
one of the largest commercial fishing ports in the nation. Kodiak also has the privilege of housing the
nation’s largest United States Coast Guard Base and the first commercial rocket launch facility.
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7
Electorate
Borough Manager Borough Attorney
Engineering/
Facilities Director
Fire Chief
Finance/MIS
Director
Borough Mayor
Borough Assembly
Community
Development
Director
Secretary III
Maintenance
Mechanic
KFRC
Maintenance
Engineer
KFRC
Interpretive
Spec/Rec.
Environmental
Specialist
Baler/Landfill
Supervisor
Baler Operator I
Baler Operator II
Baler Operator I
Baler Operator I
Baler Operator I
HR Officer/
Executive Assistant
Assessor
Associate Planner
Assistant Planner
Code Enforcement
Officer
Secretary III
Property Appraiser
Appraiser
Technician
Appraiser
Technician
Assessment Clerk I
General
Accountant
Accounting Tech
Accounts Payable
Accounting Tech
Payroll
Revenue
Accountant
Secretary III
IT Supervisor
Programmer
/Analyst
GIS
Analyst
Cashier
Borough Clerk
Assistant Clerk Deputy Clerk
Kodiak Island Borough
Fiscal Year 2015
Project Manager
/Inspector
Construction
Insp/Engr.
Maintenance
Coordinator
Secretary III
Projects
Assistant
KFRC
Interpretive
Spec/Rec.
Grant Writer/
Spec Proj Support
Resource
Mgt Officer
PC Tech II
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Residents,
Transmitted herewith is the fiscal year 2015 budget document for the Kodiak Island Borough
(KIB). This budget is submitted according to Borough Code Section 3.08.030 and State Statutes, and
includes the goals and objectives for fiscal year 2015 as determined by the Assembly in their adoption of
the Kodiak Island Borough Strategic Plan.
Mission Statement
Our mission is to provide quality service to the public in a fiscally responsible manner while
fulfilling Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the
Kodiak Island Borough Code of Ordinances.
Vision Statement
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in
providing the highest quality of services to the public in a cost effective, efficient manner that is open,
dynamic, and focused.
Kodiak Island Borough Economy
The local economy is very strong. Allmost all of the financial indicators for this region are
strong. Here are some of the indices that we use to evaluate the borough’s condition.
We only use financial indicators that are actual, we do not rely on hersay and rumors.
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At June 30, 2014 there was $252,999,000 on deposit in Kodiak banks, an increase of
$122,674,000 over the June 30, 2004’s balance of $130,325,000. This is $18,301 for every Borough
resident.
-
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Deposits in Local Banks
In the last 10 years the total taxable assessed value of the Borough increased from $783,909,250
to $1,118,547,328, an increase of $334,638,078. This is an increase of 42% over the last ten
years for an average of 4% per year.
0
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Assessed Values
Real Property Personal Property
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Severance taxes have steadily increased. The Kodiak fishing industry continues to remain
strong.
While the Kodiak Island Borough does not have a sales tax the City of Kodiak’s sales tax revenues
are a good indicator of the Borough’s economy. Sales tax revenues have continued to rise in the
last ten years.
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
City of Kodiak
Sales Tax Revenues
-
500,000
1,000,000
1,500,000
2,000,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Severance Taxes
Timber
Mining
Fish
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Overview of the FY2015 Budget
The Borough has 5 different fund types. These are:
1. General Fund
2. Special Revenue Funds
3. Debt Service funds
4. Capital Project Funds
5. Enterprise Funds
We will do a description of each fund type at the beginning of their section.
As always one of the highest priorities of the Borough Assembly is to provide quality services to
our residents at the lowest possible costs.
The major policy issues for FY2015 are maintaining the same level of service to our residents,
funding the School District to adequately provide a quality education to our youth, and maintaining our
low tax rate.
This year the mill rate for the General Fund, Education Support Fund, and the Debt Service Fund
was 10.75 mills. This is the same amount as last year.
One question that keeps being raised is should the Borough increase the mill rate to pay for the
bonded school bonds or to reduce the school district appropriation to pay for this debt service. At this
time I believe that the mill rate will continue to be raised but this may change.
General Fund
There were no significant changes in the FY2015 budget as compared to the FY2014 Budget.
The fund balance of the General Fund at June 30, 2014 is estimated to be $3,531,971. This was
$183,239 more than the FY2013’s ending fund balance of $3,348,732. This budget is balanced with a
“use of fund balance” of $684,132.
The FY2014 was adopted as a balanced budget, i.e. revenues would be the same as
expenditures. A “use of Fund Balance” of $684,132 was used to balance this budget however the fund
balance actually increased by $183,239. The major reasons for this $183,239 increase in fund balance
were as follows:
Federal PILT came in $301,969 over budget.
Federal Shared Revues came in $55,518 over budget.
The Community Development Department came in $140,420 under budget.
The Parks Department came in $157,204 under budget.
In FY2015 the combined mill rate for the General Fund, Educations Support Fund and the debt
service fund is 10.75 mills. This is the same rate as FY2014.
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General Fund revenues are budgeted at $7,154,832; $1,299,600 (18%) from property taxes and
payment in lieu of taxes, $1,860,000 (26%) from severance taxes, $66,500 (1%) from licenses and
permits, $2,999,400 (42%) from intergovernmental sources, $225,000 (3%) from interest earnings, and
$20,200 (<1%) from miscellaneous revenue.
General Fund expenditures and transfers are expected to increase from an estimated
$6,596,103 in FY2014 to a budgeted $7,154,832 in FY2015, an increase of $558,729. Most of these
increases come from vacant positions and a new position in the Managers Office.
General Fund expenditures and transfers are budgeted at $7,154,832; $1,969,829 (27%) for
general government, $756,046 (10%) for assessing, $428,399 (4%) for public safety, 103,572 (1%) for
culture and recreation, $2,096,914 (29%) for Finance/IT, $326,128 (5%) for health and welfare, $895,399
(12%) for community development and transfers out of $13,500 (<1%).
Special Revenue Funds
Special revenue funds are created when a revenue source is dedicated to a specific activity.
Examples would be a property tax deicated to a road service district or a bed tax to only be used to
promote tourism.
By far the largest two special revenue funds are the School District Support Fund and the Facilities Fund.
The Borough created the School District Support fund in FY2012. The revenues for this fund dome from
property taxes and the taxes on motor vehicles.
For FY2015 the mill rate for education support has been set at 9.16 mills. Motor vehicle taxes
have been budgeted at $280,000.
For FY2015 $10,905,600 has been budgeted for support of the school district. This is $255,880
more than FY2014. This is an increase of 2%. This includes a direct appropriation of $10,090,250 and in-
kind services of $815,350.
The Borough established a special revenue fund named the “Facilities Fund” to account for the
sale of Shuyak Island to the federal government in FY1996. Without the Facilities Fund the borough
would have to increase its area wide mill rate by approximately one mill.
At June 30, 2014 the Facilities Fund had a fund balance of $39,548,944. Since inception in
FY1996 the Facilities fund has earned $20,169,464 in interest.
Eighty-five percent of the interest earnings from the previous year can be used for insurance,
debt reimbursement (capped at 50%), and capital projects, the remaining 15% must be kept in the fund
for inflation proofing.
The Facilities Fund pays for part of building insurance. This is budgeted at $18,000 for FY2015.
The Facilites Fund has budgeted a transfer of $250,000 to debt service. This saves the taxpayers more
than one quarter of a mill. The Facilites Fund is also transferring $322,000 to the Renewal and
Replacement fund.
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Some highlights of other special revenue funds are listed below.
1. FY2014 snow removal costs in the service districts were budgeted at $291,400 but came
in at $133,154. This was $158,246 under budget and $100,115 less than last years. We
have budgeted $295,400 for snow removal costs in FY2015.
2. Fire district costs were in line with previous years and under budget.
3. The Tourism Development Fund bed tax revenues declined from $96,891 in FY2011 to
$76,291 in FY2015. This is a 28% decrease. We do feel that Kodiak still has a healthy
tourism economy and revenues should go back up.
Debt Service Funds
The Borough paid $5,849,029 in debt service costs in FY2014. The State of Alaska reimbursed
the Borough for $3,347,517 of these costs or 57%. The Borough levied 1.91 mill property tax on real and
personal property. This tax accounted for revenues of $2,043,895 and accounted for 35% of the debt
service fund revenues. Interest earnings of the Facilities Fund paid for $232,402 (4%) of these costs.
For FY2015 we are Budgeting to spend $5,806,493 on debt service. This is an increase of
$70,504 or .07 mills. As more of the High School Renovation and Additions bonds are sold the mill rate
will have to be increased by another 1.0 to 2.0 mills.
The Hospital bonds were paid off on February 1, 2014. This saves the Borough about $730,000
in debt service expenditures every year.
Capital Project Funds
The Borough is currently managing $185,781,442 in capital projects. We are budgeting to
expend $53,154,863 of these funds in FY2015. The majority ($110,888,143 (60%)) of these projects are
being funded by bond issues. The State of Alaska reimburses the Borough for 60% of debt service
payments for repairs and maintenance and 70% of the costs of new construction for school buildings.
We have $8,977,610 in capital projects funded by state grants. This has been a major source of
construction funds over the years.
Our renewal and replacement projects are being funded by a $4,437,414 loan from the Facilities
Fund. This loan will have to be paid back with property tax revenues.
As the projects that have been funded from the proceeds of general obligation bonds are
completed we will have far less construction going on.
Enterprise Funds
The Borough has four enterprise funds: Solid Waste Disposal, Hospital, Kodiak Fisheries
Research Center (KFRC), and 911 Service.
The Borough has been closing sections of the landfill and as a result our liability for closure
post/post closure costs have gone from $5,389,650 to $3,968,123, a reduction of $1,421,527 (26%).
Closure/post closure expenses will remain as one of the biggest issues facing the Borough.
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The Borough currently leases the hospital to Providence Health Care and the KFRC Building to
the federal and state government. As such the Borough has little impact in the day to day operation of
these entities.
The Borough has been working with Providence Health Care to build a new long term care
center in Kodiak. At this time the Borough has received a “Certificate of Occupancy” and eligible people
are living in it. Some work has not yet been completed but the project should be complete in FY2015.
The Borough collects a tax on phone lines and uses part of the funds to recover the cost of
maintaining addresses on our computer system and remits the rest of it to the City of Kodiak to support
their communications system. The Borough is not making as much revenue from 911 surcharges with
more and more people using cell phones which are not taxed by the Kodiak Island Borough.
Even with our continued economic growth the Borough’s population is going down, we have
fewer children enrolled in our schools, and the number of registered voters is declining. The State of
Alaska demographers feel that this trend will continue for at least 25 more years.
Major Policy Issues
Currently the area wide mill rate is 10.75 mills. The General fund mill rate is only .03 mills. The
vast majority of area wide taxes go to the school district and debt service. As the borough sells more
bonds to finance the High School Remodel and Renovation project the area wide mill rate will have to be
increased another 1 to 2 mills.
This year the Borough’s Education Support budget is $10,905,600 and the debt service budget
for education is $5,799,890 for a total of $16,705,490. This contribution is equal to 14.94 mills of
property tax.
Interest earnings are very low right now. Where the Borough earned $2,356,109 in interest in
FY2009 the Borough only earned $1,294,318 in FY2014, a 82% reduction. We believe that interest
earnings will remain low in FY2015.
This year the Borough budgeted contributions to non-profits at $326,128. This is equal to
approximately ⅓ of a mill of property tax. Every year the Assembly has to take a hard look at the
funding of non-profit organizations. Traditionally the Borough has allocated a considerable amount of
money towards non-profit agencies within the Kodiak Island Borough and this year was no exception.
The Borough is responsible for solid waste collection and disposal on the “road system” of the
Borough.
The Borough has contracted with Alaska Waste to provide solid waste collection service.
The Borough operates the baler facility and landfill. The Borough is currently working on a
major project to expand the landfill. The total cost of this project is expected to be over $15,000,000
and will expand the life cycle of the landfill by approximately 20 years.
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Tax Rate and Financial Analysis
This budget keeps the combined mill rate for the General Fund, Debt Service Fund, Education
Support fund and the Renewal and Replacement Fund at 10.75 mills. These 4 funds are the funds in the
Borough that are funded with and area wide property tax. The voters of the Kodiak Island Borough
initiated and passed a property tax revenue cap in October of 1998, limiting the amount of any potential
increases to the mill rate. The tax cap does allow an increase for new debt service and inflation.
Pursuant to Alaska law respecting initiatives however this limit is subject to change after two years and
this time period has lapsed.
The Facilities Fund plays a major part in keeping our General Fund Expenditures down. The
Facilities Fund was created when the Borough sold Shuyak Island to the State of Alaska for forty two
million dollars. This fund has been set up as a permanent fund where only the interest earnings can be
used, and then only after inflation proofing. Basically, the Borough can use up to 85% of the previous
year’s interest earnings for building insurance, debt service, and capital projects.
Interest earnings have dropped significantly in the last several years. In FY2012 the Facilities
fund earned $1,172,585 in interest. This dropped to $546,829 in FY2013 but did go up to $686,405 in
FY2014. We have budgeted interest earnings of $700,000 for FY2015. These earning are equivelant to
just more than one half of a mill.
In FY2015 the Facilities Fund is budgeted to transfer $18,000 to building and grounds, $250,000
to debt service and $322,000 to capital projects. If the Facilities Fund were not available this $590,000
would have to be paid out of the General Fund and ultimately the individual taxpayers. This is a savings
of just less than a mill.
Various service districts within the Borough levy a property tax to provide service within the
Borough. These levies range up to 2.5 mills. A complete schedule of these rates can be found in the
Financial Summaries section.
Property assessments have increased from last year largely due to new construction and
reappraisals of existing property. A consistent pattern of reappraisals, standardization and increased
quality of both the real and personal property rolls has continued. The taxable value of real and personal
property for FY2015 is $1,181,899,002 an increase of $63,351,674 (6%) over FY2014’s value of
$1,118,547,328.
The total proposed budget for fiscal year 2015 calls for expenditures and transfers of
$87,682,369. The Kodiak Island Borough School District’s (KIBSD) budget is not included in this total for
three reasons: 1) the School District is still formulating their budget, 2) it will not be approved by the
State of Alaska until July, and 3) the school board is a governing board and the Borough Assembly has no
control over their budget except for the local appropriation and total budget approval.
By far largest component of the budget is Capital Projects. The proposed General Fund budget
is only 8% of the total budget. Capital projects are budgeted at $53,154,863.
Special revenue funds are budgeted at $15,150,481 which is 17% of the total budget. Education
support makes up 72% of the special revenue funds.
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Debt service expenditures are budgeted at $5,806,493. State debt reimbursement is budgeted
at $3,805,100. The State pays for 60 - 70% of our debt for school construction.
The Borough has eight different capital project funds. These are Borough Capital Projects, Bond
Improvements, State Capital Grants, Borough Capital Projects 2, High School Renovation and Renewal,
Renewal and Replacement Projects, Landfill Improvements and Hospital Improvements. At this time the
Borough has $185,781,442 in ongoing capital projects. For a complete description of these funds and the
individual projects you can turn to the capital projects tab.
The Borough faces many challenges for FY2015 and beyond. Crude oil production in the State
of Alaska is steadily declining. From a high of 2,054,000 barrels of oil a day production has decreased to
624,687 barrels of oil a day in 2011. Increased prices have offset this declining production. The State
has been trying to cut or contain costs wherever possible. One large area is education. The State has not
kept up with the escalating cost of education. This means that the Boroughs pay for a larger share of
education by making up the difference in diminishing State support for education.
Along with cuts in State and Federal funding are the increasing costs of complying with State
and Federal regulations such as the Clean Water Act, wetland regulations, and others.
The economy of the Borough is sound. We have a diversified economic base including fishing,
timber harvesting, tourism, a rocket launch facility, a Fisheries Research Center, and a large contingent
of Federal and State government employees. It is imperative that we continue to be financially
responsible and seek cost effective improvements throughout Borough operations.
Objectives for FY2015
Performing our day to day operations is always important. We perform some of our functions
on an area wide basis and some on a service area basis.
Tasks such as property assessment, tax collection, planning and zoning, and administrative
functions are performed on an area-wide basis. One of the most important functions of the Borough is
procuring funds to pay for the school district.
As you page through the document you will notice that every department has goals and
objectives. Goals are the long term purposes of that department and objectives are what the
department wants to accomplish this year.
Fire protection, road maintenance, building inspections, and other functions are performed on a
service area basis. The revenues from these areas fund these services.
The High School Renovation and Renewal Project is the largest capital project that the Borough
has taken on. The goal is to complete the design work in FY2016.
The Borough is working on many projects that will take more than a year to complete. Most of
these are in our capital project funds. In that section the reader can easily see what projects are
scheduled to be completed in FY2015 and which ones will take longer.
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Looking past Fiscal Year 2015
The Borough will have to raise the mill rate, find other sources of revenues, or drastically cut
expenditures in the near future to pay for the new school bond issues. At this time we feel that raising
the mill rate is going to be the only way to balance our budget in the future.
We will have to raise the mill rate by 1.5 to 2 mills for the new school bond issues.
We do not think that interest rates will rise in the next 2 to 3 years.
Despite the national trend we believe that the assessed value of our property will continue to rise.
However, we do not anticipate an increase like we experienced in FY2011. Most of this increase was
due to not having current assessments on much of our property. A good deal of this lag has been
corrected.
As the Borough constructs new infrastructure our maintenance costs will continue to rise. After
completing the High School Renovation and Addition’s project we do not anticipate very much school
construction for the near future. We do anticipate that we will be doing more health care projects. At
the present time there are not adequate facilities to handle the needs of our senior citizens.
The landfill needs to be expanded with a total cost of approximately $32,000,000. This will
increase the solid waste collection fees by as much as 50%.
Government Finance Officers Distinguished Budget Presentation Award
The Borough has been a participant in the Distinguished Budget Presentation Award program
since FY1990. The Borough has received the Distinguished Budgetary Presentation Award for all of our
budgets from FY1991 through FY2014. We will be submitting this budget to the GFOA for their
evaluation.
Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their
cooperative, efficient and dedicated service during the past year. Special appreciation is also given to
the finance department for their assistance in the preparation of this document. Also, I would like to
give thanks to each member of the Assembly for their interest and support in adopting legislation, goals,
and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island Borough in a
progressive and responsible manner.
Conclusion
The requested appropriations have not been established easily. The Assembly provided goals
and objectives in January which helped the staff build budgets around these goals from the start. During
the months of February and March, budget sessions were conducted with all departments and agencies.
Since then, several budget work sessions have been held with the Assembly. As usual, this process was
18
difficult due to limited revenues and the unavailability of State revenue projections until after the
legislative session ended in May.
Respectfully submitted,
KODIAK ISLAND BOROUGH
Charles E. Cassidy Jr. Karleton G. Short
Administrative Official Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2015
The following activity is outlined as essential for the orderly formulation of the fiscal year 2015 Borough
budget (July 1, 2014 through June 30, 2015).
DATE ITEM BY
February 4, 2014 Budget Preparation Message Manager
February 4, 2014 Distribution of budget worksheets to aid departments and
service districts in submitting their requests
Finance Officer
February 21, 2014 Final day for departmental budget requests to be returned to
Manager (via Finance Officer)
Department Heads
February 21, 2014 Revenue forecast (all funds)Finance Officer
March 3, 2014 Distribution of forms to gather input from autonomous not-for-
profit organizations
Finance Officer
March 28, 2014 Receipt of Service District budgets Service Districts
April 25, 2014 Due date for public and not-for-profit agencies budget requests Finance Officer
April 24, 2014 Prior to or on April 30, submission of proposed budget and
budget message for Assembly in a work session (per KIB
Code Subsection 3.08.030) to include KIBSD budget
Manager
April 30, 2014 Receipt of KIBSD budget (if KIBSD wants their budget
incorporated into KIB budget, then by April 1)
School District
April-May Assembly department review Manager/Dept.
Heads
May 15, 2014 Introduction of Budget Ordinance (Power Point presentation)Manager
May 15, 2014 Publication on hearing Clerk
June 5, 2014 Public hearing and adoption of budget (as required by KIB
Code Section 3.8.50) by June 10
Assembly
July 1, 2014 Budget execution All concerned
February-March Work sessions to resolve or justify differences of department
budgets
Manager/ Finance
Officer/Dept.
Heads
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The Budget Process
The budget process begins on the first Friday in January with the budget preparation message by the
Borough Manager. At this time, budget worksheets are distributed to the various departments to aid
them in preparing their requests. The following week, forms are distributed to solicit input from the
villages and from autonomous, not-for-profit organizations.
Departmental budget requests must be returned to the Finance Department by the second week in
February. Departments must include line item monetary requests and goals and objectives for the
upcoming fiscal year.
The Finance Officer prepares revenue forecasts for all funds by the third week in February.
During February and March, work sessions are held between the Manager, Finance Officer, and
department heads to resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough
code. The school district budget must be received by April 30 of the year, per Section 3.08.030 B of the
code. Budget requests by public and not-for-profit organizations must be returned to the Manager’s
Office no later than the April 30.
The Manager presents the annual budget message during the last week of April. The proposed budget
and capital program must be presented to the Borough Assembly in a work session prior to April 30, per
section 3.08.030 A of the code.
During the months of April and May, the Assembly reviews the budget with the Manager and
department heads. In May, the Manager introduces the budget ordinance. There must be a public
hearing on the budget on or before June 10 of each year. The Borough Clerk posts the notices of this
public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later
than June 10 through the adoption of an ordinance setting forth the appropriation levels and the mill
rate. The Borough Mayor may veto the ordinance, but his veto may be overridden by two-thirds of all
the votes to which the Assembly is entitled on the question.
If the Assembly does not adopt the budget by June 10, the budget, as presented by the Manager, shall
be deemed to have been finally adopted, per Section 3.08.060 of the code.
Budget Amendments
According to the Borough Code for Public Finance-Budget, upon adoption of the budget through
Assembly passage of the budget ordinance, the budget is in effect for the budget year (July 1-June 30).
Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or
administrative action. Generally, the following actions are required at the level of the particular change:
1. All new appropriations are authorized by an appropriation ordinance that amends the annual
budget ordinance.
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2. A resolution of the Borough Assembly is required to move (appropriate) amounts between
departments and projects.
Basis of Accounting
The term “basis of accounting” is used to describe the timing of recognition that is, when the effects of
transactions or events should be recognized.
The Borough uses this same basis for our budgeting.
The Borough budgets government-type funds (for example, the General Fund, Special Revenue Funds,
and Debt Service Fund) on a modified accrual basis. Revenues are recognized only when they are both
measurable and available. Revenues are considered available if they are received within 60 days of year
end. Expenditures are recognized when they are incurred, but an exception to this general rule is
principal and interest on general long-term debt, which is recognized when due. Prepayment of
insurance and similar services extending over more than one year is allocated to the years benefited.
The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center,
and 911 Services) also budget obligations when incurred as expenditures. Revenues are recognized
when they are obligated to the Borough (for example, user fees are recognized as revenues when
services are provided).
In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
Encumbrances are not recognized in the year of encumbrance but in the year they are incurred.
Balanced Budget
All funds of the Borough must have a balanced budget. For the Borough, this means that revenues, plus
a use of unrestricted fund balance, must equal expenditures.
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23
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24
6. Diversify energy resources for island residents. 80
Address the results of the Kodiak Area Energy Audit conducted by the Alaska Energy 81
Authority. 82
83
7. Establish a resource management program. 84
Develop a resource management program that identifies lands and resources to be 85
disposed of, acquired, and retained in a manner that will not unduly affect the existing 86
market and that benefits present and future residents. 87
88
8. Develop a solid waste management plan. 89
Develop a solid waste management plan that identifies the most efficient method of 90
collecting, disposing, and diverting municipal waste and also considers convenience, 91
effectiveness, and cost. 92
93
9. Increase citizens’ participation. 94
Utilize the technologies that increase resident involvement in the government by 95
connecting citizens and decision makers to make informed judgments. 96
97
10. Improve efficiencies of services and governments. 98
Pursue methods of combining similar duties and responsibilities into larger 99
management schemes i.e. service areas, fire districts, governments, etc. to most 100
efficiently serve the public. 101
102
11. Expand existing public utilities. 103
Expand existing public utilities in the Monashka Bay area. 104
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FINANCIAL SUMMARIES
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self -balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate.
Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they
are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into five generic fund types within two broad fund categories.
Government Fund Types
General Fund: The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for special purposes. We include
neighborhood service districts such as road, fire, and street lighting, as well as maintenance of our buildings and
grounds, in this fund type.
Debt Service Funds: The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long-term debt principal, interest, and related costs. The bulk of our debt is in the form of
general obligation bonds which are accounted for primarily in one large debt service fund.
Capital Project Funds: Capital Projects Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment. We use these funds to track our projects funded by b ond
revenue, grants and other large maintenance projects.
Proprietary Fund Types
Enterprise Funds: Enterprise Funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises where the intent o f the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or (b) where the governing body has decided that p eriodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes.
The Borough has four Enterprise Funds: Municipal Solid Waste, Hosp ital Facility, Kodiak Fisheries Research Center,
and 911 Emergency Telephone Services.
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FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence and guide
the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and
regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough’s ability to insulate itself from having a financial crisis;
enhances long-term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long-term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single -issue areas;
promotes the view of linking long-run financial planning with day-to-day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact
of government services against established fiscal parameters.
To these ends, the following policy statements are provided:
1. Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable ser vice delivery with allocated
resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently
and effectively as possible.
The Borough’s goal is to pay for all recurring expenditures with recurring revenues and to use non-
recurring revenues for non-recurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all
governmental funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be
reduced sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators
within the budget. This should be done in an effort to improve the productivity of Borough programs
and employees. Productivity analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the g eneral public can readily establish the
relationship between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic
assumption that the Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional
staff and to reduce staff where this can be done without adversely affecting approved service
levels.
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Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay-down capital
construction to fulfill needs in an Assembly approved comprehensive capital improvements
program.
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary
increments requiring detailed justification. Every proposed program or service expansion will be
scrutinized on the basis of its relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed
justification. New programs or services will be evaluated on the same basis as program
expansion plus an analysis of long term fiscal impacts.
Existing Service Costs
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing
duplicate activities within the Borough government and the autonomous and semi-autonomous
agencies, which receive appropriations from the Borough.
The budget will provide for adequate maintenance of capitalized assets and for their orderly
replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of monthly budget status reports, interim financial statements,
and annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long-range (three to five years) financial
forecasting system that will include projections of revenues, expenditures, and future costs and
financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years- trends such as revenues and
expenditures per capita and adjusted for inflation, liquidity, or operating deficits. Where
possible, trend indicators will be developed and tracked for specific elements of the Borough’s
fiscal policy.
2. Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
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The Borough will confine long-term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues.
When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt, as a percentage of the estimated market value of taxable property should not exceed two
percent.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed
15 percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial
conditions and will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit
institutions.
The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
The Borough will avoid borrowing on tax anticipation and maintain adequate fund balance.
3. Revenue Policies
The Borough will try to maintain a diversified and stable revenue structur e to shelter it from short-run
fluctuations in any single revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
The Borough will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized programs
and services. Rates will be established to recover operational, as well as capital or debt service costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre-
established recovery goals are met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment
program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level
of uncollected current property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possibilities. However, before applying
for and accepting intergovernmental aid, the Borough will assess the merits of a particular program as if it
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
4. Investment Policies
The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
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The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the Borough will pool its various funds for investment purposes.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
The Borough will regularly review contractual opportunities for consolidated bankin g services.
5. Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principles (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for
government accounting according to the Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial
Report (CAFR).
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial
Reporting and the GFOA Distinguished Budget Presentation Award.
6. Capital Budget Policies
The Borough will make all capital improvements in accordance with an adopted capital improvements
program.
The Borough will develop a multi-year plan for capital improvements that considers development policies
and links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi-year capital improvement program.
The Borough will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital projects will be projected and
included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to
minimize future maintenance and replacement costs.
The Borough will identify “full-life” estimated cost and potential funding sources for each capital project
proposal before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project
proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method
best meets the cash flow needs of the project.
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7. Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve
that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The
three contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency 0.50% of General Fund
Litigation Contingency 0.25% of General Fund
The Borough will maintain sufficient self-insurance reserves, as established by professional judgment,
based on the funding techniques utilized and the recorded losses.
For fiscal year 2010 these are the levels of funding required to meet these needs. Basically this is
unencumbered fund balance in the General Fund:
General Fund Balance Percent Applied for Fund Contingency Balance
Emergency $3,531,972 1% $31,627
Personnel $3,531, 972 ½% 15,813
Litigation $3,531, 972 ¼% 7,907
Total N/A N/A $55,347
The $3,531,972 in unreserved fund balance in the General Fund easily covers these amounts.
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Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds Funds Funds Funds Total
Estimated Beginning Balance 3,531,972$ 42,060,831$ 665,711$ 25,132,725$ 5,263,860$ 76,655,099$
Revenues
Property Taxes 69,600 11,960,457 2,045,300 449,468 - 14,524,825
Bed Tax - 90,000 - - - 90,000
Non Ad Valorem Taxes 47,000 280,000 - - - 327,000
Payment in Lieu of Taxes 1,230,000 - - - - 1,230,000
Severence Taxes 1,860,000 - - - - 1,860,000
Penalties & Interest Fees 175,000 - - - 2,000 177,000
Rents & Royalties - 632,908 - - 1,594,500 2,227,408
User Fees - - - - 2,491,345 2,491,345
Land Sales Activities - 208,000 - - - 208,000
Licenses & Permits 66,500 27,250 - - - 93,750
Federal Revenues 152,400 - - 1,905,382 - 2,057,782
State Revenues 2,800,000 36,100 3,885,100 3,978,407 104,510 10,804,117
Fines - - - - - -
Interest Earnings 50,000 709,900 20,000 364,923 140,000 1,284,823
Sale of Bonds/Loans - - - 10,087,330 - 10,087,330
Miscellaneous 20,200 21,500 20,000 18,294,178 2,003,345 20,359,223
Transfers In - 18,000 250,000 2,286,916 80,000 2,634,916
Total Available Funds 10,002,672 56,044,946 6,886,111 62,499,329 11,679,560 147,112,618
Expenditures
General Government 4,393,272 - - 1,779,757 - 6,173,029
Education 195,000 10,905,600 5,799,890 39,432,708 2,049,865 58,383,063
Health & Welfare 167,500 - - 4,891,079 1,040,470 6,099,049
Assessing 756,046 - - - - 756,046
Community Development 770,949 - - - - 770,949
Resource Management - 533,822 - - - 533,822
KIB Buildings - 724,780 - - - 724,780
LEPC - 12,000 - - - 12,000
Road Maintenance - 806,457 - 38,905 - 845,362
Public Safety 109,415 752,000 - 4,673,220 50,000 5,584,635
Culture and Recreation 215,200 - - 393,131 - 608,331
Economic Development 124,450 115,500 - - - 239,950
Non Profit Funding 409,500 - - - - 409,500
Solid Waste - - - 11,067,148 3,275,365 14,342,513
Other - - 6,603 4,196,236 - 4,202,839
Transfers Out 13,500 766,500 - - - 780,000
Total Use of Funds 7,154,832 14,616,659 5,806,493 66,472,184 6,415,700 100,465,868
Estimated Funds Available 06/30/15 2,847,840 41,428,287 1,079,618 (3,972,855) 5,263,860 46,646,750
Budget Summary, All Funds
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Three Year Budget Overview
General Fund Special Revenue Funds Debt Service Funds
FY13 FY14 FY15 FY13 FY14 FY15 FY13 FY14 FY15
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 28,249$ 33,801$ 69,600$ 10,733,768$ 11,224,156$ 11,970,357$ 1,744,907$ 2,043,895$ 1,631,393$
Bed Tax - - - 96,583 75,042 90,000 - - -
Non Ad Valorem Taxes 26,445 45,750 47,000 259,252 253,230 280,000 - - -
Payment in Lieu of Taxes 1,431,452 1,541,152 1,230,000 - - - - - -
Severance Taxes 1,774,700 1,843,819 1,860,000 - - - - - -
Penalties & Interest on Taxes 161,433 128,424 175,000 - - - - - -
Rents & Royalties - - - 556,060 586,299 632,908 - - -
User Fees - - - - - - - - -
Land Sales Activites - - - 6,787 356,284 208,000 - - -
Licenses & Permits 66,475 82,713 66,500 28,350 29,850 27,250 - - -
Federal Revenues 176,215 205,518 152,400 - - - - - -
State Revenues 3,179,640 2,859,026 2,800,000 62,026 13,430 36,100 2,267,279 3,347,517 3,805,100
Fines - 83 - - - - - - -
Interest Earnings 39,078 23,804 50,000 562,917 675,049 709,900 2,221 3,182 20,000
Miscellaneous 21,170 13,067 20,200 37,486 39,364 21,500 - - 20,000
Sale of Bonds - - - - - - - - -
Sale of Fixed Assets 9,564 1,179 -
TRANSFERS IN 29,335 - - 474,150 348,000 18,000 1,057,858 482,402 250,000
TOTAL SOURCE OF FUNDS 6,943,755 6,778,335 6,470,700 12,817,381 13,600,703 13,994,015 5,072,264 5,876,997 5,726,493
EXPENDITURES
General Government 3,923,259 3,968,457 4,393,272 364,999 354,928 533,822 - - -
Education 192,000 195,000 195,000 10,250,350 10,650,220 10,905,600 3,486,167 5,098,782 5,799,890
Health & Welfare 290,800 326,700 - - - - 744,183 743,644 -
Assessing 605,500 680,159 756,046 - - - - - -
Community Development 721,761 666,289 770,949 - - - - - -
Resource Management - - - 364,999 354,928 533,822 - - -
KIB Buildings - - - 529,065 510,305 724,780 - - -
Road Maintenance - - - 489,349 640,415 806,457 - - -
Fire Districts - - - 432,407 489,267 752,000 - - -
Public Safety 46,340 82,928 276,915 15,589 14,487 12,000 - - -
Culture and Recreation 105,373 133,421 215,200 - - - - - -
Economic Development 73,730 58,862 124,450 84,910 84,126 115,500 - - -
Solid Waste - - - - - - - - -
Capital Outlay - - - - - - - - -
Non-Profit Funding - - 409,500 - - - - - -
Other - - - - - - 6,604 6,603 6,603
TRANSFERS OUT 911,559 483,500 13,500 1,063,196 588,865 766,500 - - -
TOTAL USE OF FUNDS 6,870,322 6,595,316 7,154,832 13,594,865 13,687,541 15,150,481 4,236,954 5,849,029 5,806,493
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Capital Projects Funds Enterprise Funds TOTAL
FY13 FY14 FY15 FY13 FY14 FY15 FY13 FY14 FY15
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
86,701$ 180,589$ 449,468$ -$ -$ -$ 12,593,625$ 13,482,442$ 14,120,818$
- - - - - - 96,583 75,042 90,000
- - - - - - 285,697 298,980 327,000
- - - - - - 1,431,452 1,541,152 1,230,000
- - - - - - 1,774,700 1,843,819 1,860,000
- - - 2,206 8,153 2,000 163,640 136,577 177,000
- - - 1,603,503 2,278,802 1,594,500 2,159,564 2,865,101 2,227,408
- - - 2,387,278 2,207,846 2,441,345 2,387,278 2,207,846 2,441,345
- - - - - - 6,787 356,284 208,000
- - - - - - 94,825 112,563 93,750
53,042 187,002 - - - - 229,257 392,520 152,400
12,002,773 5,585,525 3,179,406 84,297 - 104,510 17,596,014 11,805,498 14,264,929
- - - - - - - 83 -
(67,314) 413,433 - 117,701 178,850 140,000 654,603 1,294,318 919,900
- - - 887,652 1,356,629 2,053,345 946,308 1,409,060 2,115,045
3,424,819 25,087,432 10,087,330 27,211 141,032 3,452,030 25,228,464 10,087,330
4,652,542 161,963 - - - - 6,213,885 992,365 268,000
20,152,563 31,615,944 13,716,204 5,109,848 6,171,312 6,335,700 50,086,248 64,042,113 50,582,925
- - - - - - 4,288,259 4,323,384 4,927,094
- - - 1,774,630 1,671,109 2,049,865 15,703,146 17,615,111 18,950,355
- - - 1,091,035 1,740,525 1,040,470 2,126,018 2,810,869 1,040,470
- - - - - - 605,500 680,159 756,046
- - - - - - 721,761 666,289 770,949
- - - - - - 364,999 354,928 533,822
- - - - - - 529,065 510,305 724,780
- - - - - - 489,349 640,415 806,457
- - - - - - 432,407 489,267 752,000
- - - 87,596 39,817 50,000 149,525 137,232 338,915
- - - - - - 105,373 133,421 215,200
- - - - - - 158,640 142,988 239,950
- - - 2,342,006 1,703,392 3,275,365 2,342,006 1,703,392 3,275,365
37,888,702 54,900,577 53,154,863 - - - 37,888,702 54,900,577 53,154,863
- - - - - - - - 409,500
- - - - - - 6,604 6,603 6,603
- - - - - - 1,974,755 1,072,365 780,000
37,888,702 54,900,577 53,154,863 5,295,266 5,154,844 6,415,700 67,886,108 86,187,307 87,682,369
34
Kodiak Island Borough FY2015-TY2014 Mill Rates
Borough City of Education Road Road Road Road Fire Fire Fire Street Light Street Light Tide Gate
School
Debt
Hospital
Debt
Renewal &
Replacement
Fund Kodiak Support Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Service Service Fund Total
Tax Code Area (TCA)100 201 240 242 244 246 250 252 254 260 261 262 300 305 469
TCA 1 0.06 2.00 9.16 0.99 0.54 12.75
City of Kodiak
TCA 2 0.06 9.16 1.50 1.50 0.25 0.99 0.54 14.00
Woodland Acres Street Lighting
Fire Protection Area No. 1
Service Area No. 1
TCA 3 0.06 9.16 1.25 0.99 0.54 12.00
KIB Airport Fire Protection Area
TCA 4 0.06 9.16 1.50 1.50 0.99 0.54 13.75
Bayview Road Service Area
Fire Protection Area No. 1
TCA 5 0.06 9.16 0.99 0.54 10.75
Entire Borough
(excluding special assessment areas)
TCA 6 0.06 9.16 2.50 1.50 0.99 0.54 14.75
Monashka Bay Road Service Area
Fire Protection Area No. 1
*Properties with no road service 0.06 9.16 1.50 0.99 0.54 12.25
TCA 7 0.06 9.16 1.50 1.50 0.99 0.54 13.75
Service Area No. 1
Fire Protection Area No. 1
*Properties with no road service 0.06 9.16 1.50 0.99 0.54 12.25
TCA 71 0.06 9.16 1.50 1.50 1.00 0.99 0.54 14.75
Mission Lake Tide Gate Area
*Properties with no road service 0.06 9.16 1.50 1.00 0.99 0.54 13.25
TCA 72 0.06 9.16 1.50 1.50 0.50 0.99 0.54 14.25
Trinity Islands Street Lighting
TCA 8 0.06 9.16 1.50 0.99 0.54 12.25
Fire Protection Area No. 1
TCA 9 0.06 9.16 2.50 1.25 0.99 0.54 14.50
Womens Bay Rd & Fire Service Area
*Properties with no road service 0.06 9.16 1.25 0.99 0.54 12.00
35
Fiscal Real Property Personal Property Total Mill Total
Year Assessed Value Assessed Value Assessed Value Rate Tax Levy
2001 626,906,351 121,849,192 748,755,543 9.25 6,925,989
2002 635,934,054 116,117,838 752,051,892 9.25 6,956,480
2003 642,995,612 117,456,245 760,451,857 9.25 7,034,180
2004 659,695,261 110,941,504 770,636,765 9.25 7,128,390
2005 678,427,713 105,481,537 783,909,250 10.25 8,035,070
2006 692,709,445 106,206,504 798,915,949 11.00 8,788,075
2007 710,848,299 94,833,515 805,681,814 10.50 8,459,659
2008 734,527,929 100,997,608 835,525,537 10.50 8,773,018
2009 765,152,958 105,617,604 870,770,562 10.50 9,143,091
2010 788,107,547 108,786,132 896,893,679 10.50 9,417,384
2011 875,787,940 113,091,185 988,879,125 10.50 10,383,231
2012 947,611,296 91,612,537 1,039,223,833 10.50 10,911,850
2013 984,146,580 101,821,700 1,085,968,280 10.75 11,674,159
2014 1,013,670,977 104,876,351 1,118,547,328 10.75 12,024,384
2015 1,068,647,102 113,251,900 1,181,899,002 10.75 12,705,414
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
State Revenue Sharing
36
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35
GENERAL FUND
General Fund Description
The General Fund is used to account for all assets and liabilities of the Kodiak Island Borough except those
particularly assigned for other purposes in another more specialized fund. It is the primary operating fund of a
governmental unit.
Much of the usual activities of a municipality are supported by the general fund. Examples are the purchase o f
supplies and meeting operating expenditures. An example of a specialized fund, on the other hand, is the capital
projects fund that accounts for financial resources used for the acquisition or construction of major capital
facilities.
The General Fund reports information on a modified accrual basis of accounting and current financial resources
measurement focus. In other words, with a couple of exceptions, balance sheet reports cash and other financial
resources (such as receivables) as assets and amounts owed that are expected to be paid off within a short time
period as liabilities.
36
Revenue Sources and General Fund Estimates
The largest source of revenue for the general fund is intergovernmental revenue. Property tax used to be the
largest source of General Fund revenue but most of it was transferred to the school district. We have set up an
education support fund in Special Revenue Funds which records the property taxes that will be passed on to the
school district.
GENERAL FUND REVENUE SUMMARY
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2012 Actual 2013 Actual 2014 Budget 2014 Actual 2015 Budget
Property Tax 1,620,571$ 1,486,146$ 1,286,700$ 1,620,703$ 1,346,600$
Severance Tax 1,970,265 1,774,700 1,860,000 1,843,819 1,860,000
Licenses & Permits 65,421 66,475 66,500 82,713 66,500
Intergovernmental Revenues 2,964,790 3,355,855 3,086,829 3,064,544 2,952,400
Interest Earnings 443,225 245,655 300,000 154,714 225,000
Miscellaneous Revenues 16,177 30,733 24,000 14,328 20,200
Use of Fund Balance - - 600,358 - 684,132
Total 7,080,450$ 6,959,564$ 7,224,387$ 6,780,821$ 7,154,832$
General Fund Revenues
Property Tax Severance Tax Licenses & Permits
Intergovernmental Revenues Interest Earnings Miscellaneous Revenues
Use of Fund Balance
37
PROPERTY TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010-29.45.500 gives municipalities the
authority to levy a property tax. The Kodiak Island Borough’s tax revenue for fiscal year 2015 is based on the
assessed valuation as of January 1, 2014. That value is estimated to be $1,181,899,002.
-
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Assessed Values
Real Property Personal Property
The Borough has set the tax levy for real and personal property at .03 mills which will generate estimated
property tax revenue of $33,200 with 90% being from real property and 10% from personal property.
The current delinquency rate is 0.3% (three tenths of one percent). For budget purposes, the amount of
tax generated by one (1) mill is $1,130,000.
Penalty and interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the
authority to apply penalties and interest on delinquent property taxes. KIB levies a penalty of 10% for late
payments and interest at the rate of 12% per annum on past due accounts. The Borough does not recognize the
receivable at the time penalties and interest are applied to the accounts; rather, it is recognized when the payment
is made. Based on past collections, we estimate revenues at $175,000.
PAYMENT IN LIEU OF TAXES
PILT-Federal. Payments in Lieu of Taxes (PILT) are federal payments to local governments that help offset
losses in property taxes due to nontaxable federal lands within their boundaries. PILT payments are made annually
for tax-exempt Federal lands administered by the Bureau of Land Management, the National Park Service, the U.S.
Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S.
Department of Agriculture), and for Federal water projects and some military installations. Congress appropriates
PILT payments each year. The BLM allocates payments according to a formula in the PILT Act that includes
population, receipt-sharing payments, and the amount of Federal land within an affected borough. The estimated
amount for FY2015 PILT revenue, $1,200,000, is $301,969 less than last year’s actual, based on estimated Federal
reductions.
38
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within
the boundaries of the Borough. Currently the tax rate is the borough -wide mill levy, which is currently 10.75 mills
(1.075%). The resources that we collect taxes on are grouped into three categories: 1) fish, 2) rock, sand and
gravel (mining), and 3) timber (logging).
Rock, Sand and Gravel Severance Tax. To estimate the value for rock and gravel, KIB looked at the
construction industry. The main source of extraction for this category is rock. The rock is sold to construction
companies for their building lots and road construction. Based on the revenues generated in fiscal years 2013 and
2014, the estimated revenue for fiscal year 2015 is $10,000.
Timber Severance Tax. The estimated value for timber is $100,000, based on a projection of revenue
received to date in the current fiscal year. The severance tax on logging has been increasing with operations on
both Kodiak and Afognak Island. It should be noted that in FY1997, we received $272,000 and the mill rate was
only 9.25 mills.
Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be
available for harvesting? What countries will be buying our fish? What will the price per pound be? What will the
environmental issues be? Does the market prefer wild fish to farmed fish? Many of these variables are very
difficult to predict. With these issues in mind, the Borough is budgeting fish tax for 2015 at $1,750,000.
Overall, the FY2015 severance tax is estimated to be $1,860,000.
-
500,000
1,000,000
1,500,000
2,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Severance Taxes
Fish Mining Timber
39
LICENSES AND PERMITS
Licenses and permits are revenues associated with the building industry. The largest portion of revenue
in this category is building permits, which can be attributed to the low interest rates on home mortgages in rural
areas throughout the State of Alaska. Per the Community Development Department, these revenues are budgeted
at $66,500, based on FY2014 revenues.
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
Building Permit Revenue & Expenditures
FY2015 Estimated
Building Permit Revenue Building Permit Expenditures
INTERGOVERNMENTAL REVENUES
Federal Shared Revenues
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose
jurisdiction includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive
is based on a percentage of the fair market value of lands that the FWS has acquired, the number of acres they
hold, and a percentage of net receipts the FWS collected in their previous fiscal year. This payment is a form of
payment in lieu of taxes, but the land owned by the FWS is not the same land owned by Fish and Wildlife that
generates a portion of the PILT federal payment. The difference is that the land under the National Wil dlife Refuge
revenue was previously owned by private individuals and was taxable. The FWS purchased the land to add to the
Wildlife Refuge that they manage on Kodiak Island.
From FY2010 to FY2013 these revenues have dropped from $252,238.26 to $173,848. We are budgeting
revenues of $150,000 in FY2015.
40
State Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for
FY2007, which was essentially revenue sharing. The amount of this “assistance” is d etermined by the State of
Alaska. There is no formal calculation to determine the amount that will be given to the Borough each year.
The Borough received $1,042,431 in FY2013 and $731,314 in FY2014. Based on State legislation, we are
budgeting $730,000 for FY2015.
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses.
A portion of the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the
Fisheries Business Tax (AS 43.75) and it levies the tax on businesses and persons who process or export fisheries
resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on
the processing activity of the business. The processing activity is classified as either “established” or “developing”
by the Alaska Department of Fish and Game. The rates are as follows:
Established Developing
Floating 5.0% Floating 3.0%
Salmon Cannery 4.5% Shore-based 1.0%
Shore-based 3.0%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the
following year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the
business. Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is
collected within a city as well as a borough, the payment will be split equally between the borough and the city.
For those business that operate outside a municipality or organized borough, 50% of those funds collected are
shared though an allocation program administered by the Alaska Department of Community and Economic
Development.
The other fishery tax is the Fishery Resource Landing Tax (AS43.77), which is levi ed on processed fishery
resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is
determined by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game
data) by the unprocessed weight. This tax is primarily collected from factory trawlers and floating processors
which process fishery resources outside of the state’s 3-mile limit and bring their products to Alaska for
transshipment.
This tax is based on a calendar year and must be filed by March 31. The rate is based on classification.
The Alaska Department of Fish and Game determines whether the resource is “established” or “developing”. The
rates are 3% for established resources and 1% for developing resources. Th e tax collected in this category is
distributed in the same manner as the Fisheries Business Tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish, there are many factors. We
need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, and
environmental and market issues. However, we do not know all of the businesses filing with the State or the
statistics of the tax collected outside the municipalities and unorganized boro ughs. For budgeting purposes, we
look at the prior year’s revenues and the factors that are known and budget accordingl y. This method estimated
FY2015 fish tax revenue to be $1,550,000.
41
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
Raw Fish Tax
INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establish the
guidelines and responsibilities of the Finance Director in investment and treasury management matters. For
efficiency, KIB has established a central treasury of pooled resources. In fiscal year 2015 the General Fund is
expected to earn $50,000. This is in contrast to FY2008 when the General Fund earned $544,926 in investment
earnings. This decline is due to both declining interest rates and less funds to invest.
-100,000
0
100,000
200,000
300,000
400,000
500,000
600,000
Interest Earnings
Last 10 Years
FY2015 Estimated
42
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies,
sale of computer data and other miscellaneous revenue. For fiscal year 2015, total miscellaneous revenue is
budgeted at $20,200.
FUND BALANCE
General Fund Balance. It is the Borough’s goal to maintain a General Fund balance of $1 to $2 million.
The following chart shows the fund balances for the last 10 years and the changes that took place.
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
Fund Balance
Last ten Years
We estimate the General Fund will have a fund balance of $3,530,000 at the end of FY2014. We have
balanced the FY2015 budget by using $684,132 of this fund balance. Our goal has been to keep our fund balance
between one and two million dollars.
Deposits in Local Banks
Money on deposit in local banks is an indicator of the Borough’s economy.
-
50,000
100,000
150,000
200,000
250,000
300,000
Deposits in Local Banks
in millions
43
GENERAL FUND REVENUE
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Property Tax
Real Property 39,166 33,406 29,900 34,167 62,820
Personal Property 97,280 (5,157) 3,300 (367) 6,780
TOTAL PROPERTY TAXES 136,445 28,249 33,200 33,801 69,600
Non Ad Valorem Taxes
Boat Tax- over 5 tons 23,481 21,545 22,000 24,350 25,000
Motor Vehicle Tax - - - - -
Aircraft tax - 4,900 5,500 21,400 22,000
TOTAL NON AD VALOREM TAXES 23,481 26,445 27,500 45,750 47,000
Payment in Lieu of Taxes
PILT-Federal 1,433,723 1,400,381 1,200,000 1,501,969 1,200,000
PILT-Kodiak Island Housing 26,922 23,931 26,000 23,529 23,000
PILT- Alaska Housing - 7,140 - 15,654 7,000
TOTAL PAYMENT IN LIEU OF TAXES 1,460,645 1,431,452 1,226,000 1,541,152 1,230,000
Severance Taxes
Fish 1,892,755 1,654,149 1,750,000 1,715,496 1,750,000
Mining 2,634 9,432 10,000 32,309 10,000
Logging 74,876 111,119 100,000 96,014 100,000
TOTAL SEVERANCE TAXES 1,970,265 1,774,700 1,860,000 1,843,819 1,860,000
Penalties and Interest on Taxes
Penalties and Interest 161,433 206,577 200,000 128,424 175,000
TOTAL PENALTIES AND INTEREST TAX 161,433 206,577 200,000 128,424 175,000
Licenses and Permits
Building Permits 40,062 37,243 40,000 59,661 40,000
Subdivision 6,875 10,900 4,000 7,900 6,000
Conditional Use Permit 1,600 750 500 1,025 500
Zoning Compliance Permit 6,797 7,500 10,000 5,728 10,000
Variance Fee 1,750 850 2,000 750 -
Zoning Change Fee 2,450 4,540 2,000 780 2,000
Electric Permit 2,330 2,818 4,000 3,332 4,000
Plumbing Permit 2,207 1,724 3,000 1,584 3,000
Planning & Zoning (P&Z) Review Fee 850 150 1,000 350 1,000
Dog License - - - 1,253 -
Site Plan Review 500 - - 350 -
TOTAL LICENSES AND PERMITS 65,421 66,475 66,500 82,713 66,500
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge 185,661 173,848 150,000 205,518 150,000
National Forest Fund 2,607 2,367 2,400 - 2,400
TOTAL FEDERAL SHARED REVENUE 188,268 176,215 152,400 205,518 152,400
44
State Shared Revenues
State Revenue Sharing 985,108 1,042,431 707,639 731,314 730,000
Raw Fish Tax 1,405,360 1,647,025 1,650,000 1,546,308 1,550,000
Raw Fish Tax- Off Shore 101,364 110,532 100,000 97,679 100,000
Telephone and Electric 26,387 27,075 26,000 15,792 25,000
Cruise Ship Tax Sharing 32,623 23,473 25,000 4,600 25,000
PERS on Behalf Payment 225,681 329,105 425,790 463,333 370,000
TOTAL STATE SHARED REVENUES 2,776,522 3,179,640 2,934,429 2,859,026 2,800,000
TOTAL INTERGOVERNMENTAL 2,964,790 3,355,855 3,086,829 3,064,544 2,952,400
Fines
Animal Control - - - 83 -
Zoning Violations - - - - -
TOTAL FINES - - - 83 -
Interest
Interest Earnings 278,260 102,173 100,000 66,034 100,000
Change in market value 3,531 (63,095) - (39,744) (50,000)
TOTAL INTEREST 281,792 39,078 100,000 26,290 50,000
Miscellaneous-Classified
Jury Duty 175 500 - 410 200
Sale of Copies 746 428 2,000 489 2,000
Sale of Maps 264 5,711 3,000 2,648 3,000
Fee-Dishonored Checks 25 25 - - -
Local Electric/Reimbursement 225 70 - 85 -
Other 14,731 14,435 10,000 9,436 10,000
Legal Fee Reimbursement 11 - 4,000 - 4,000
IBEW Reimb.- - - - 1,000
TOTAL MISC. CLASSIFIED 16,177 21,170 19,000 13,067 20,200
Use of Fund Balance - - 600,358 - 684,132
Transfers In 0 29,335 - - -
Sale of Fixed Assets - 9,564 5,000 1,179 -
TOTAL REVENUES 7,080,450 6,988,899 7,224,387 6,780,821 7,154,832
45
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Borough Assembly 156,215 168,967 183,350 183,796 194,260
Manaager's Office 465,521 386,191 605,768 550,165 798,407
Clerk's Office 530,067 546,657 568,485 525,473 561,562
Legal Services 115,751 146,241 149,000 136,859 169,000
Finance 812,818 887,516 942,872 921,216 975,007
Information-Technology 664,901 878,694 1,076,605 1,014,016 1,121,907
Assessing 520,933 605,500 687,462 680,400 756,046
Engineering & Facilities 243,018 314,692 313,293 308,059 175,045
Community Development 705,969 721,761 806,868 666,448 770,949
Building Inspector 161,118 126,941 151,484 153,323 151,484
Economic Development 110,401 73,730 73,600 58,862 124,450
General Administration 246,484 467,360 249,100 180,936 246,600
Parks & Recreation 5,825 21,100 195,000 37,796 195,000
Emergency Preparedness 18,923 18,340 52,000 9,987 167,500
Animal Control - 28,000 85,000 72,941 109,415
Education Culture & Recreation - 20,200 20,200 20,200 20,200
Kodiak College & Libraries 87,000 192,000 195,000 195,000 195,000
Non-Profit Funding 277,300 290,800 306,000 316,700 409,500
Transfers Out 443,591 911,559 483,500 483,500 13,500
46
SUMMARY OF GENERAL FUND EXPENDITURES BY FUNCTION
GENERAL FUND EXPENDITURES BY FUNCTION
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
General Government 1,757,055$ 2,030,107$ 2,068,996$ 1,885,289$ 2,144,874$
Public Safety 180,040 173,281 288,484 236,251 428,399
Assessing 520,933 605,500 687,462 680,400 756,046
Finance/IT 1,477,719 1,766,210 2,019,477 1,935,232 2,096,914
Community Development 705,969 721,761 806,868 666,448 770,949
Other 480,526 597,830 789,800 628,558 944,150
Transfers Out 443,591 911,559 483,500 483,500 13,500
TOTAL 5,565,833$ 6,806,248$ 7,144,587$ 6,515,679$ 7,154,832$
General
Government
30%
Public Safety
3%Culture and
Recreation
5%
Health and
Welfare
6%
Assessing
10%
Finance/MIS
31%
Community
Development
13%
47
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48
PROGRAM BUDGET SUMMARY
BOROUGH MAYOR AND ASSEMBLY
Program Description
Borough Mayor. Executive duties of the borough are vested in the mayor. The mayor is elected at-large by the
qualified voters of the borough.
Borough Assembly. The legislative power of the borough is vested in the assembly which is otherwise known
also as governing body. The assembly consists of seven members elected at large. The Assembly formally
establishes borough policy by ordinance or resolution.
Goals
To provide quality service to the public in a fiscally responsible manner while fulfilling Borough responsibilities
and exercising powers required by Alaska Statutes Title 29 and the Kodiak Island Borough Code of Ordinances.
To provide the highest quality of services to the public in a cost effective, sustainable, and efficient manner
that is open, dynamic, and focused.
Objectives for 2014-2015
The objectives of the Kodiak Island Borough Assembly are reflected in Resolution No. FY2014-29, Strategic Plan for
the Years 2014-2018. This is available on the Kodiak Island Borough website.
Significant Budget Changes
There are no significant budget changes for FY2015.
49
BOROUGH ASSEMBLY
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 33,383$ 31,500$ 31,200$ 32,000$ 31,200$
Fringe Benefits 7,248 9,361 8,070 7,804 7,680
Professional Services 68,000 67,000 71,500 67,000 71,500
Support Goods & Services 47,584 61,106 72,580 76,992 83,880
156,215$ 168,967$ 183,350$ 183,796$ 194,260$
PERFORMANCE INDICATORS
FY 2012
Actual
FY 2013
Actual
FY 2014
Actual
FY 2015
Projected
Regular Assembly Meetings 17 17 21 17
Special Meetings 9 9 2 9
Joint Work Sessions 2 8 3 8
Work Sessions 20 22 24 25
SWAMC Conference Attendees 3 2 3 3
AML Conference Attendees 6 2 6 3
Ordinances 10 18 20 20
Resolutions 37 31 33 30
Contracts 40 34 38 35
Other Action items 78 106 84 80
50
PROGRAM BUDGET SUMMARY
MANAGER’S OFFICE
Program Description
The Assembly of the Kodiak Island Borough appoints the Manager. The Manager provides administrative guidance
to KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough.
Goals
Assist the Assembly with policy implementation and administer quality, cost-effective services to the
citizens of the Kodiak Island Borough.
Objectives for 2014-2015
Implement the strategic plan.
Monitor the effectiveness of all Borough operations and exercise custodianship of Borough property.
Provide the Assembly with administrative support necessary to develop and implement Assembly
strategic policy.
Execute the annual budget and Capital Improvement Program.
Significant Budget Changes
We are separating the HR and Executive Assistant functions in to two positions.
51
MANAGER'S OFFICE
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 281,255$ 203,481$ 355,631$ 291,161$ 430,564$
Fringe Benefits 185,629 162,968 232,144 246,138 329,450
Professional Services - - - - -
Support Goods & Services 38,638 49,742 47,993 37,867 50,393
Allocated to Other Funds (40,000) (30,000) (30,000) (25,000) (12,000)
465,521$ 386,191$ 605,768$ 550,165$ 798,407$
Personnel
Number of Employees
Position:FY 2012 FY 2013 FY 2014 FY 2015
Borough Manager 1 1 1 1
Grant Writer/Special Projects Support 1 1 1 1
HR Officer/Executive Assistant 1 1 1 1
Administrative Assistant 0 0 0 0
TOTAL 3 3 3 3
52
PROGRAM BUDGET SUMMARY
CLERK’S OFFICE
Program Description
The Borough Clerks Office provides the professional link between the citizens, the local governing bodies, and
agencies of government at other levels. The Clerk’s Office provides administrative support to the Mayor and
Assembly. Duties performed by this office and guided by KIBC 2.50.020 and Alaska Statutes 29.20.380. Some of the
major and mandated duties of this office are the following:
Administer all Borough Elections. The Clerk also prepares petitions and verifies signatures for initiatives,
referendum, and recall elections.
Manages Borough Records for active and inactive files, develops retention schedules and procedures for
inventory, storage, and destruction of all borough records as necessary.
Assures that public records, including ordinances, resolutions, rules, regulations, and codes are available
for public inspection as required by law.
Publishes and gives notice of meetings to the Borough assembly members and the public of the time,
place, and location n of the meetings.
Prepare agendas and assembly packets; provide for codification of ordinances; keeps a journal of all
borough assembly meetings; and, takes oaths, affirmation, and acknowledgements as necessary.
Serves as parliamentarian to the borough assembly and advises other borough boards on parliamentary
procedures.
Has custody of the official municipal seal and attests deeds, and other documents, such as ordinances,
resolutions, minutes, and contracts, by signing and affixing the Borough seal.
Goals
Provide efficient administrative support to the governing body and other boards assigned to the Clerk’s Office.
Administer elections according to local, state, and federal statutes.
Provide policy guidance, direction, and assistance to the Mayor and Assembly members.
Continue implementation of the next phases of Records and Information Management.
Objectives for 2014-2015
Provide the highest quality of service and exceptional support to the Mayor, Assembly, Borough staff, and its
citizens with integrity and teamwork.
Perform all duties as required by KIBC 2.50.020 and Alaska Statutes 29.20.380.
Continue to develop an effective records and information management system for the Borough.
Improve and ensure a fair electoral process. Continue to administer borough elections in an accou ntable and
certifiable manner in accordance with election laws.
Significant Budget Changes
There are no significant budget changes for FY2015.
53
CLERK'S OFFICE
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 222,112$ 231,513$ 249,921$ 228,331$ 243,461$
Fringe Benefits 162,646 180,571 155,180 151,694 153,917
Support Goods & Services 143,036 134,572 163,384 145,449 164,184
Capital Outlay (Furniture)2,274 - - - -
530,067$ 546,657$ 568,485$ 525,473$ 561,562$
PERSONNEL
Number of Employees
Position:FY 2012 FY 2013 FY 2014 FY 2015
Borough Clerk 1 1 1 1
Borough Deputy Clerk 1 1 1 1
Assistant Clerk 1 1 1 1
TOTAL 3 3 3 3
PERFORMANCE INDICATORS
FY 2012
Actual
FY 2013
Actual
FY 2014
Actual
FY 2015
Projected
Ordinances 20 18 20 18
Resolutions 32 33 33 30
Minutes (pages)125 157 146 150
Regular Assembly Meetings 22 21 21 20
Special Meetings 3 7 2 2
Joint Work Sessions 5 8 3 5
Work Sessions 22 25 24 24
Other Meetings Attended 12 20 24 24
Plats Filed 10 10 23 20
Liquor Licenses Reviewed 20 20 20 20
Gaming Licenses Reviewed 10 10 14 10
Borough Newspage Publications 80 80 52 50
Elections 1 1 1 1
Absentee Voters-municipal 157 150 205 150
Registered Voters-municipal 9,479 9,500 9,100 9,250
Code Supplements 5 4 2 2
Archival Records Destroyed (cubic feet)174 100 150 100
Archival Records Added (cubic feet)80 80 90 80
Notary 48 45 - -
Contract 30 34 38 30
Other Action Items 80 106 84 80
54
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the Manager and all
departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or
against the Borough in state or federal courts.
Goals
Protect the Borough from financial loss and actual or potential legal action.
Ensure that all Borough operations are conducted in accordance with the law so that legal liabilities do
not arise.
Provide legal advice to elected officials and staff members.
Objectives for 2014-2015
Defend lawsuits brought against the Borough.
Provide legal advice and counsel and answer legal questions raised by the May or, the Assembly, and the
Manager.
Assist departments in resolving legal problems as they arise before they can create serious difficulty.
Significant Budget Changes
There are no significant budget changes in FY2015.
55
LEGAL SERVICES
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Legal Fees 104,226$ 140,395$ 140,000$ 131,876$ 160,000$
Support Goods & Services 11,525 5,846 9,000 4,984 9,000
TOTAL 115,751$ 146,241$ 149,000$ 136,859$ 169,000$
56
PROGRAM BUDGET SUMMARY
FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The
department’s main function is to properly budget, account for, and report promptly and correctly all revenues and
expenditures of the Kodiak Island Borough and its subsidiary and/or affiliated governmental entit ies. All budgeting
accounting and reporting efforts are to be annually updated to include all new pronouncements by our
promulgating policy bodies including GASB, AICPA, etc. The Finance Department also includes the Borough’s
Management Information Services department, exhibited on the following pages.
Other functions include cash management, collections on all receivables including taxes, issuance and refinancing
of debt instruments (bond sales), risk management, and other related functions.
Goals
Provide all Borough departments and citizens with accurate and timely financial records.
Provide reliable and competent accounting services to all Borough departments.
Provide for high returns on investments while minimizing risk and maintaining needed liquidit y.
Ensure that Borough accounts receivable and payable are settled in a timely fashion.
Objectives for 2014-2015
Maintain the Certificate of Achievement Award for Financial Reporting.
Maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association (GFOA).
Maintain the Popular Annual Financial Reporting Award.
Distribute the Short Report (monthly financial statements) within fifteen working days of the end of the
month.
Distribute the Comprehensive Annual Financial Report (CAFR) by November 30.
Continue our high rate of tax collections and all other receivables.
Significant Budget Changes
There are no significant Budget changes for FY2015.
Previous Year’s Accomplishments
Again last year the Kodiak Island Borough was the only Alaskan government to win all three GFOA awards.
These are for our budget, our annual report, and our popular report.
57
FINANCE
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 414,686$ 440,351$ 465,247$ 470,516$ 503,993$
Fringe Benefits 290,932 355,676 343,125 364,861 363,014
Professional Services 34,508 8,310 20,000 - 10,000
Support Goods & Services 112,793 100,394 133,500 104,838 117,000
Capital Outlay - 1,786 - - -
Allocated to other funds (40,100) (19,000) (19,000) (19,000) (19,000)
812,818$ 887,516$ 942,872$ 921,216$ 975,007$
Number of Employees
FY 2012 FY 2013 FY 2014 FY 2015
Finance Director 1 1 1 1
Accountant 2 2 2 2
Accounting Technician 2 2 2 2
Clerk/Cashier 1 1 1 1
Secretary III 1 1 1 1
TOTAL 7 7 7 7
FY 2012
Actual
FY 2013
Actual
FY 2014
Actual
FY 2015
Estimated
Monthly Financials
Annual Report (CAFR)1 1 1 1
Personnel Turnover 0 1 1 1
Total Tax Levy $13,277,669 $13,619,519
Collected With In Year of Levy $13,038,077 $13,477,005 $14,232,357 $14,709,500
Collected in Subsequent Year $170,613 $84,436 - -
Percent Of Taxes Collected 99.6%99.8%98.6%98.0%
Certificate Of Achievement Yes Yes Yes Yes
Distinguished Budgetary
Presentation Yes Yes Yes Yes
Popular Annual Financial
Reporting Award Yes Yes Yes Yes
Personnel
PERFORMANCE INDICATORS
58
PROGRAM BUDGET SUMMARY
MANAGEMENT INFORMATION SERVICES
Program Description
The Information Technology Department provides information technology services to the Borough. Areas of
responsibility include:
Developing and maintaining the management information system (MIS).
Evaluation and selecting hardware, software, and applications software.
Maintaining and operating the Borough’s computer data center.
Providing printer maintenance and availability to all users.
Designing and maintaining data communications and telecommunications networks.
Developing information processing policies and procedures.
Allocating processing costs to user departments.
Researching potential systems, methods, or equipment that could improve cost-effectiveness or increase
productivity.
Ensuring the security of all MIS operations.
Reporting on the performance of the preceding areas of responsibility to senior management on a
periodic basis.
Reviewing and approving information technology equipment acquisitions or external services and
contracts thought out the Borough.
Developing and maintaining the Geographic Information System (GIS) database of the Borough.
Developing and producing standard map products for the Borough and public.
Goals
Continue to provide the best and most cost-effective information technology services to the Borough.
Maximize system availability.
Maintain a high level of customer satisfaction.
Optimize the Borough’s information technology systems through the use of computer resources where
applicable.
Increase productivity through teamwork, sharing information, and pooling resources.
Continue to collaborate with external agencies and organizations to reduce costs for collecting GIS data.
Objectives for 2014-2015
Continue to implement industry standard policies and procedures to reduce overall technology costs.
Provide computer systems training to increase employee efficiency.
Replace one-third of the Borough’s PC’s.
Audit the Borough’s GIS database and increase the quality of data being served.
Bring the public web interface online for the assessment software.
Modify and test the disaster recovery plan to incorporate infrastructure changes.
Upgrade existing server infrastructure to current versions.
Perform upgrade on desktop operating systems from Windows XP to Windows 7.
Acquire updated aerial photography for the GIS system.
Significant Budget Changes
We have added $70,000 for GIS data acquisition.
59
INFORMATION-TECHNOLOGY SERVICES
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 226,517$ 323,903$ 336,805$ 321,402$ 356,586$
Fringe Benefits 155,758 237,568 204,500 228,513 255,521
Contracted Services 6,715 31,099 35,000 41,494 10,000
Support Goods & Services 299,896 282,093 366,300 460,054 381,800
Capital Outlay 63,015 60,030 190,000 18,552 174,000
Allocated to other funds (87,000) (56,000) (56,000) (56,000) (56,000)
664,901$ 878,694$ 1,076,605$ 1,014,016$ 1,121,907$
Number of Employees
Position:FY 2012 FY 2013 FY 2014 FY 2015
MIS Supervisor 1 1 1 1
Programmer/Analyst 1 1 1 1
PC Technician 1 1 1 1 1
GIS Analyst 1 1 1 1
Operations Supervisor 0 0 0 0
LAN Administrator 0 0 0 0
TOTAL 4 4 4 4
FY 2012
Actual
FY 2013
Actual
FY 2014
Estimated
FY 2015
Projected
AS/400 Users 20 20 10 10
Network Users 55 55 70 70
Network Devices 250 250 260 270
Network Servers 9 10 14 6
Virtual Servers 50 40 60 80
Network Storage Used (Terabytes)7 12 20 30
PC Applications Supported 32 40 40 45
Server-Based Applications supported 45 49 52 55
AS/400 Applications Supported 14 14 6 2
PERSONNEL
PERFORMANCE INDICATORS
60
PROGRAM BUDGET SUMMARY
ASSESSING
Program Description
The primary function of the assessing department is the annual valuation and assessment of approximately 7,800
real and 1,800 personal property accounts at their full and true value. The real property function requires
reassessment programs phased cyclically, the annual appraisal of new construction and additions, and includes the
audit, discovery, and compliance programs. This function includes maintaining assessment standards, ownership
records, property description data, and other related clerical support. The personal property function is
accomplished though the filling and auditing of business personal property renditions, and related discovery and
compliance activities. The personal property appraisals will also include field inspections o f properties and field
documentation of machinery and equipment condition.
Other ancillary functions are site-specific appraisals, the processing and administration of tax exemption programs,
land sales and property acquisition support, compilation of data in support of the Borough administration and
processing of appeals, along with compliance and filing activities for the severance tax.
Tax Assessment Goals and Objectives
Strive to provide a comprehensive taxation and assessment program that is fair and equitable for all citizens.
Reviews all forms of taxation to ensure 100% inclusion.
Begin a comprehensive re-evaluation of personal property assessment practices to make them more
effective, efficient, and current with industry standards.
Continue the cyclical re-inspection and reappraisal of real property and ensure that all new construction
and new subdivisions are added to the roll.
Begin the input of assessing files into Laserfiche to work toward a more paperless entity.
Audit selected business personal property accounts for completeness and accuracy.
Continue to strive to set up a web server which will make the PACS database available to the public and
Borough staff.
Complete the reappraisal of all exempt properties to update values to current day.
Significant Budget Changes
Changes in the FY2014 budget over the 2013 are minimal with the exception of an increase for training and
education to better prepare staff to handle their positions. All of the Assessing skill positions are relatively new to
their jobs and have not had previous training other than sporadic on the job training.
Previous Year’s Accomplishments
Completed the inspection and reappraisal of another 1/3 of residential properties located along the
Borough road system, focusing on the properties in Monashka Bay, Kodiak Town site and East Additions.
Also completed inspections and reappraisal of remote properties located on the south end of Kodiak
Island, east side of Kodiak Island, parts of Afognak and Ouzinkie.
Reappraised all waterfront industrial and commercial properties.
Reconfigured the CAMA model for single-family homes to better reflect the current real estate market.
Continued to flesh out the information available in PACS to make it more useful to other users and the
public.
Provided technical and appraisal support for a variety of other Borough projects.
61
ASSESSING
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 273,704$ 309,450$ 367,842$ 348,441$ 395,570$
Fringe Benefits 182,121 234,762 234,740 266,254 280,946
Professional Services 14,040 575 7,000 - 3,000
Support Goods & Services 62,818 73,712 90,880 78,706 78,530
Capital Outlay - - - - -
Allocated to other funds (11,750) (13,000) (13,000) (13,000) (2,000)
520,933$ 605,500$ 687,462$ 680,400$ 756,046$
Number of Employees
Position:FY 2012 FY 2013 FY 2014 FY 2015
Assessor 1 1 1 1
Appraiser 1 1 1 1
Assessment Clerk II 0 1 0 0
Assessment Clerk I 1 0 1 1
Appraiser Technician 2 2 2 2
TOTAL 5 5 5 5
ASSESSED VALUE
FY 2012
Actual
FY 2013
Actual
FY 2014
Estimated
FY 2015
Projected
Real Property
(net after all exemptions)$947,611,296 $984,259,380 $1,061,852,202 $1,068,647,102
Personal Property 91,612,537 89,570,600 112,663,423 113,251,900
Total Assessed Value $1,039,223,833 $1,073,829,980 $1,174,515,625 $1,181,899,002
CHANGE IN VALUE FROM PRIOR YEAR
Real Property 947,611,296$ 36,648,084$ 77,592,822$ 6,794,900$
Personal Property 91,612,537$ (2,041,937)$ 23,092,823$ 588,477$
Total Value Increase
From Prior Year $1,039,223,833 $34,606,147 $100,685,645 $7,383,377
NUMBER OF PARCELS
Real Property Accounts 7,802 7,806 7,870 7,832
Personal Property Accounts 1,791 1,790 874 945
Tax Accounts per Employee 9,593 8,164 8,744 8,777
ASSESSED VALUE
PER EMPLOYEE $207,844,767 $214,765,996 $234,903,125 $236,379,800
PERSONNEL
PERFORMANCE INDICATORS
62
PROGRAM BUDGET SUMMARY
ENGINEERING AND FACILITIES
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough -
owned grounds and facilities, coordination and administration of capital construction projects, an d administration
of the service area road maintenance contracts. The department is also responsible for the operation of the KIB
landfill that includes the disposal of garbage, metals, construction debris, and the potential recycling of these
materials to prolong the use of the existing landfill. In addition, the department provides efficient operation of the
Kodiak Fisheries Research Center and other Borough-owned buildings.
Goals
Design, operate, and maintain Kodiak Island Borough facilities in a safe, healthy, and responsible manner
with attractive, comfortable and efficient environments.
Identify and seek funding sources to evaluate all Borough facilities for energy efficiency and quality indoor
air quality.
Ensure that all Borough buildings are brought into compliance with the Americans with Disabilities Act
during renovations.
Objectives for 2014-2015
Provide departmental management support to the construction and design teams to deliver the Kodiak
High School Addition and Renovation Project to meet Education Specifications outlined by KIBSD and
meet budget and schedule constraints.
Provide departmental management support to deliver the Kodiak Long Term Care Facility to meet the
needs of the program outlined by the program operator and identified in the Certificate of Need issued by
the State of Alaska and meet schedule and budget constraints.
Provide departmental management support to the construction and design teams to deliver the Landfill
Lateral Expansion Project to meet the future solid waste disposal needs of citizens and businesses located
on the Kodiak Road System including the US Coast Guard Base while meeting budget and schedule
constraints.
Continue work on deferred projects listed on the Renewal and Replacement schedule.
Continue daily maintenance and repair of facilities for which KIB has direct maintenance responsibilities.
Provide departmental support and guidance for all capital projects.
Provide staff support for various advisory boards as requested or obligated.
Evaluate and plan for energy savings (boilers, HVAC, lighting, etc.) and other cost control measures that
can be achieved on a benefit-cost basis.
Work with the State of Alaska and Federal Emergency Management Agency (FEMA) to acquire direct
assistance for current disaster recovery and work on a plan for future disaster recovery needs.
Identify items necessary to bring Borough facilities into ADA compliance.
Significant Budget Changes
There are no significant budget changes for FY2015.
63
ENGINEERING AND FACILITIES
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 142,680$ 171,500$ 155,120$ 154,498$ 73,519$
Fringe Benefits 115,895 151,216 132,673 156,845 54,526
Professional Services - 4,000 - 4,000
Support Goods & Services 48,443 43,976 69,500 44,716 67,000
Capital Outlay - - - - -
Allocated to other funds (64,000) (52,000) (48,000) (48,000) (24,000)
243,018$ 314,692$ 313,293$ 308,059$ 175,045$
Number of Employees
Position:FY 2012 FY 2013 FY 2014 FY 2015
Engineering and Facilities Director 1 1 1 1
Project Manager/Inspector 1 1 1 1
Project Assistant 1 1 1 1
Secretary III 1 1 1 1
Maintenance Coordinator 0.8 0.8 1 1
Maintenance Mechanic 1 1 1 1
Receptionist/Interpretive Specialist 0.5 0.5 0.5 0.5
TOTAL 6.3 6.3 6.5 6.5
PERSONNEL
64
PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description
The Community Development Department (CDD) plays a key role in economic growth throughout the Borough.
CDD is responsible for comprehensive (long-range) planning, zoning compliance, and development services for the
Borough. One of the important responsibilities of the CDD is to provide guidance to the public regarding zoning
and land subdivision regulations. CDD also provides support and professional and technical expertise to the
Planning and Zoning Commission, the Borough Assembly, and the Parks and Recreation Committee. Additional
responsibilities of the CDD include administrative support to the Local Emergency Planning Committee (LEPC) and
participation in the Incident Command System (ICS) for responses to natural and man -made disasters. The CDD is
responsible for land use Code Enforcement in the Borough and coordinates with the Facilities Department to
enforce solid waste disposal requirements.
Goals
Perform the functions assigned to the department in an efficient and effective manner.
Implement land use policies and regulations established by the Assembly.
Provide accurate and factual data to a wide range of residents to promote well -informed decision making.
Objectives for 2014-2015
Completion of the code update project by Planning and Zoning and transmittal to the Borough Assembly
for final legislative action
Completion of the periodic update of the Hazard Mitigation Plan
Awarding a contract for improvements related to reducing water quality impacts to the Saltery Cove trail
(grant funded).
• Digitizing the historical property files and permit information
Significant Budget Changes
There are no significant budget changes for FY2015.
Previous Year’s Accomplishments
• Complete update and rewrite of Title 16, the KIB Subdivision Code
• Complete update and rewrite of Title 17, the KIB Zoning Code, including all zonin g maps
• Complete update and rewrite of Title 18, the KIB Real Property Code
• Periodic update of the Hazard Mitigation Plan
• Local Emergency Planning Committee (LEPC) coordination
• Implementation of the Uniform Citation process for minor violations of Borough Code, primarily animal
control and solid waste
65
COMMUNITY DEVELOPMENT
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 375,996$ 356,726$ 376,803$ 338,301$ 388,286$
Fringe Benefits 242,695 247,217 286,065 205,862 233,463
Professional Services 5,359 41,061 40,000 37,211 40,000
Support Goods & Services 83,169 77,256 104,500 85,574 109,700
Allocated to Projects (1,250) (500) (500) (500) (500)
705,969$ 721,761$ 806,868$ 666,448$ 770,949$
Number of Employees
Position:FY 2012 FY 2013 FY 2014 FY 2015
Community Development Director 1 1 1 1
Associate Planner/Enforcement 1 1 1 1
Associate Planner 1 1 1 1
Draftsman/Technician 1 0 0 0
Secretary III 1 1 1 1
Enforcement Officer 0 1 1 1
TOTAL 5 5 5 5
FY 2012
Actual
FY 2013
Actual
FY 2014
Actual
FY 2015
Projected
Zoning Compliance Permits Issued B-47 C-54 113 150 101 100
Planning & Zoning Commission
Meetings 20 24 29 20
Complaints Responded to 21 30 20 20
Parks and Rec Meetings 18 24 8 10
Other public meetings LEPC Planning and Zoning Fourm 28 15 25 15
PERSONNEL
PERFORMANCE INDICATORS
66
PROGRAM BUDGET SUMMARY
BUILDING INSPECTION
Program Description
The Kodiak Island Borough Building Inspection Program ensures compliance with adopted building codes and
related zoning codes. The Borough, by means of Memorandums of Agreement Contracts, uses the City of Kodiak
for administration of the Borough’s Building Inspection Program. Inspections performed on residential and
commercial building constructions include structural, mechanical, electrical, and plumbing inspections. Plan
reviews for large construction projects are conducted by the City of Kodiak buildi ng inspection staff or City of
Kodiak’s professional plan review service before a building permit is issued. Building height, setbacks, and parking
requirements are some of the zoning requirements checked in the field by the building inspection staff.
Goals
Ensure that every new construction project in the Kodiak Island Borough complies with applicable,
adopted building codes and fire codes.
Ensure that unsafe structures are abated.
Review annually the Memorandum of Agreement between the City of Kodiak and the Kodiak Island
Borough for the provision of building inspection services within the borough road system.
Objectives for 2014-2015
Maintain inspection proficiency though training, reference materials, field inspections, and contact with
the International Code Council.
Complete commercial plan reviews and permit issuance within 30 days of submittal, and residential plan
reviews and permit issuance within seven days of submittal, provided a complete set of plans are
submitted for review.
Provide information to the public and contractors about the most current editions of the building,
mechanical electrical and plumbing codes.
Maintain delegated plan review authority from the State of Alaska, Department of Public Safety, Division
of Fire Prevention.
Maintain AHFC building inspections program approval.
Maintain and improve the ISO (Insurance Service Office) inspection program rating.
Significant Budget Changes
There are no significant budget changes for FY2015.
67
BUILDING INSPECTOR
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Contracted Services 149,540$ 115,378$ 140,000$ 141,761$ 140,000$
Support Goods & Services 11,578 11,563 11,484 11,563 11,484
161,118$ 126,941$ 151,484$ 153,323$ 151,484$
FY 2012
Actual
FY 2013
Actual
FY 2014
Actual
FY 2015
Projected
Commercial Building Permits 48 59 44 50
Residential Bulding Permits 119 160 111 120
Borough Plumbing Permits 95 97 48 95
Borough Electrical Permits 130 131 124 130
PERFORMANCE INDICATORS
-
68
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the
most feasible economic development opportunities that will be of benefit to the entire community.
Goals
Enable the Assembly to objectively pursue the most feasible programs to benefit the community.
Objectives for 2014-2015
Provide increased opportunity for the Assembly to pursue programs beneficial to the community.
Provide economic diversification.
Enhance the economic viability of the community by pursuing activities that may contribute to an
increased tax base, as well as provide for better public amenities and services. This effort is being
coordinated with the City of Kodiak through the Kodiak Chamber of Commerce.
Significant Budget Changes
There are no significant budget changes for FY2015.
69
ECONOMIC DEVELOPMENT
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel -$ -$ -$ -$ $ 70,000
Employee Benefits - - - - 33,850
Professional Services 15,801 30,130 30,000 21,429 10,000
Contributions 94,000 43,000 43,000 36,833 -
Support Goods & Services 600 600 600 600 10,600
110,401$ 73,730$ 73,600$ 58,862$ 124,450$
70
PROGRAM BUDGET SUMMARY
GENERAL ADMINISTRATION
Program Description
The function of the General Administration Department is to provide services to the Kodiak Island Borough that
cannot be directly identified within any specific fund or program.
Goals
Provide for the financial audit of the Borough as well as for postage, liability insurance, bad debt expense,
and other miscellaneous costs.
Objectives for 2014-2015
Maintain the Employee of the Quarter and Employee of the Year incentive awards programs.
Maintain the service award program (service pins) for employees to promote and reward longevity.
Maintain the Drug-Free Workplace program, including training, for all employees to comply with federal
requirements.
Maintain the Blood Borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood Borne Pathogens
program.
Provide for an annual audit process to comply with federal and state laws.
Maintain a Risk Management Program and liability insurance on the building, including administration of a
safety program to prevent liability.
Provide continuing education opportunities to department staff in order to increase efficiency and
maintain/increase knowledge of applicable state and federal laws.
Significant Budget Changes
There are no significant budget changes for FY2015.
71
GENERAL ADMINISTRATION
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services -$ 68$ -$ 728$ 1,000$
Fringe Benefits 178 184 - 2,677 -
Audit Expense 97,874 112,817 120,000 101,706 125,000
Contracted Services 3,248 - 1,000 - 2,000
Support Goods & Services 145,185 354,291 128,100 75,825 118,600
Capital Outlay - - - - -
246,484$ 467,360$ 249,100$ 180,936$ 246,600$
72
PROGRAM BUDGET SUMMARY
PARKS AND RECREATION
Program Description
The major function of this program is to operate and maintain Borough parks, trails, trailheads and provide
informational and educational materials associated with Borough recreational activities. Money is also included to
construct any improvements approved during the year.
Goals
Develop current plan for renewal of Borough parks.
Provide the Borough communities with safe and enjoyable parks, trails and open space.
Limit liability with removal of unsafe equipment.
Objectives for 2014-2015
Remove Quonset huts from Russian Creek Park.
Repair damaged park equipment, brushing, stabilizing and hardening trails, garbage removal and cleanup.
Permitting, surveying and design of stairs down to Mill Bay Beach.
Removal of restrooms located at White Sands Beach.
Significant Budget Changes
There are no significant budget changes for FY2015.
73
PARKS AND RECREATION
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services 2,518 4,659 25,000$ 8,577 30,000$
Fringe Benefits 1,767 2,054 - 3,758 -
Contracted Services - - 138,000 - 138,000
Support Goods & Services 1,540 14,387 32,000 25,461 27,000
5,825$ 21,100$ 195,000$ 37,796 195,000$
74
PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
Alaska Statute 26.23.060 (b) requires Alaska political subdivisions to be responsible for disaster preparedness and
coordination of response. This fund was initially intended to provide funds for electricity and maintenance
associated with the Siren Alert Warning Systems (SAWS), which are also known as Tsunami sirens. Over the years
this fund has evolved to include emergency expenses and staff salaries when associated with a disaster event or to
provide supplemental funding when needed to support staff emergency preparedness training and participation in
annual exercises conducted in conjunction with the City of Kodiak, USCG, Providence Kodiak Island Medical Center,
the State of Alaska and others.
Goals
To operate and maintain community Siren Alert Warning Systems (SAWS).
Staff participation in an annual exercise with our emergency management partners.
Provide sufficient resources for interim disaster funding for a potential hazar d that may occur during the
fiscal year.
Participate in four (4) quarterly drills of the Kodiak Incident Management Team (IMT)
Objectives for 2014-2015
Replace sirens ($10,000/siren) where needed
Exercise our Emergency Operations Plan one time per year either during a table top exercise, a local
response, or a statewide exercise.
Comprehensive update to the Kodiak Area Emergency Operations Plan
Assist remote communities with completion and publication of the new small community Emergency
Operations Plan template.
Participation in Alaska Shield 2014 commemorating the 50 year anniversary of the 1964 Good Friday
Earthquake in Alaska.
Significant Budget Changes
Adding additional money to the salaries line item of this budget to account for disasters so money doe s
not come out of department budget.
Additional money for repair and maintenance of existing Borough sirens.
Adding money to salaries line item for staff training to the Incident Command System (ICS) level 100 and
200.
Adding money to salaries line item for staff participation in annual exercises.
Previous Year’s Accomplishments
Staff played a major role in the Kulluk Tow Incident (CDD staff acted as Local On Scene Coordinator [LOSC]
at the Anchorage based Emergency Operations Center established by Royal Du tch Shell.
Preparation and position specific training Incident Command and Planning Section roles as part of the
Command Staff on the Incident Management Team (IMT) when there is a large enough incident that the
City Manager becomes the Incident Commander). These roles are supported by additional borough staff
and are exercised during an incident or during a community exercise. Other players include: City of
Kodiak, local Providence Hospital, Public Health, USCG, etc.
Adopted Point of Dispensing Plan by Local Emergency Planning Committee (LEPC) awaiting formal
adoption by the Kodiak Emergency Services Council (ESC).
75
EMERGENCY
PREPAREDNESS
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services
$
5,302
$
5,174
$
15,000
$
1,958
$
15,000
Fringe Benefits
865
2,099
-
1,802
-
Contracted Services
1,198
-
30,000
-
69,000
Support Goods & Services
11,558
11,066
7,000
6,227
14,500
Capital Outlay
-
-
-
-
69,000
$
18,923
$
18,340
$
52,000
$
9,987
$
167,500
EMERGENCY PREPAREDNESS
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Personnel Services $ 5,302 $ 5,174 $ 15,000 $ 1,958 $ 15,000
Fringe Benefits 865 2,099 - 1,802 -
Contracted Services 1,198 - 30,000 - 69,000
Support Goods & Services 11,558 11,066 7,000 6,227 14,500
Capital Outlay - - - - 69,000
18,923$ 18,340$ 52,000$ 9,987$ 167,500$
76
PROGRAM BUDGET SUMMARY
ANIMAL CONTROL
Program Description
The Kodiak Island Borough contracts with the City of Kodiak to provide for Animal Control Services. The goal of the
program is to have this officer patrol all neighborhoods to address loose dogs and cats, investigate nuisance
animals and to operate a shelter to house them. A contract is entered into with the city which provides the Patrol
Officer, the vehicle, and the shelter (which is contracted to the Humane Society of Kodiak 1). This arrangement
works for 99.9% of the cases, but does not work for large animals such as horses. The Borough has contracted in
the past with the Kodiak State Fair and Rodeo Association to hold large animals until any issue is resolved. This
position and the Borough’s Enforcement Officer will work closely on some cases.
Goals
Perform periodic patrols outside the City of Kodiak to impound loose dogs, cats and horses in the
borough.
Respond to citizen complaints outside the City of Kodiak regarding animal nuisances, dangerous ani mals
and animal cruelty.
Encourage compliance with borough pet licensing program and leash requirements where and when
applicable.
Ensure that impounded animals are current on rabies vaccinations before being released back to the
public.
Provide a humane shelter for impounded animals until they can be re-united with their owners.
Provide a humane shelter for surrendered or abandoned animals until they can be put up for adoption.
Objectives for 2014-2015
Reinstate the KIB Animal Control Program by contracting with the City of Kodiak for those services.
Maintain statistics for animal nuisance citations, impoundments and sheltering that are generated from
the borough jurisdiction.
Significant Budget Changes
This program was re-established FY2014. Past statistics indicate that nearly 300 pets were impounded in the
borough during the last year that this program was active.
1 The Humane Society of Kodiak is a 501C3 that is locally organized and is not affiliated with the Humane Society of
the United States.
77
ANIMAL CONTROL
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Animal Control -$ 28,000$ 85,000$ 72,941$ 109,415$
-$ 28,000$ 85,000$ 72,941$ 109,415$
78
PROGRAM BUDGET SUMMARY
EDUCATION, CULTURE, AND RECREATION
Program Description
This program consists of funding for non-profit agencies that provide educational, cultural, and recreational
opportunities for the citizens of the Kodiak Island Borough.
Goals
Provide financial assistance to non-profit agencies to ensure their financial viability to provide educational
cultural and recreational opportunities for the residents of the Borough.
Objectives for 2014-2015
Continue to fund a variety of educational, cultural, and recreational non-profit agencies.
Seek high-quality, wide-appeal programs for the benefit of Borough residents.
Significant Budget Changes
The non-profit funding historically included in this fund is being move to a new fund, Non Profit Funding.
79
EDUCATION, CULTURE & RECREATION
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Karluk IRA Council - 20,200 20,200 20,200 20,200
-$ 20,200$ 20,200$ 20,200$ 20,200$
The majority of this fund has been moved to a new fund, Non Profit Funding
80
PROGRAM BUDGET SUMMARY
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES
Program Description
This department helps support education in the Borough.
Goals
Provide educational opportunities through the Associate’s Degree level of schooling and provide
resources for more materials in our public libraries.
Objectives for 2014-2015
Contribute $180,000 to Kodiak College.
Contribute $15,000 to local public libraries.
Significant Budget Changes
These expenditures were previously included in the Education, Culture and Recreation Department. Because these
contributions support public entities rather than non-profit organizations, it was felt that the contributions to the
local college and public libraries would be better represented in a separate department.
81
KODIAK COLLEGE & LIBRARIES
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Kodiak College 72,000$ 180,000$ 180,000$ 180,000$ 180,000$
Libraries 15,000 12,000 15,000 15,000 15,000
87,000$ 192,000$ 195,000$ 195,000$ 195,000$
82
PROGRAM BUDGET SUMMARY
NON-PROFIT FUNDING
Program Description
This fund has been established to account for grants awarded to nonprofit entities in the community to assist them
in providing their community services.
Significant Budget Changes
This fund is new as of Fiscal Year 2015; previous funding to nonprofit was accounted for in various other funds.
83
Non Profit Funding
EXPENDITURES
Health & Social Services
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Safe Harbor 25,000$ 25,000$ 25,000$ 42,394$ 25,000$
Humane Society 4,000 4,000 5,000 5,000 -
Women's Resource & Crisis Center 60,000 60,000 60,000 60,000 60,000
American Red Cross 7,000 7,000 7,101 7,101 -
Kodiak Baptist Mission 37,500 37,500 41,310 41,310 45,120
Special Olympics 7,500 7,500 7,500 7,500 -
Health Care Foundation 20,000 20,000 25,000 25,000 20,000
Hospice of Kodiak - - - 10,000 20,000
Senior Citizen Support 35,000 35,000 25,000 25,000 45,000
Hope Community Resources 5,000 5,000 5,200 5,200 5,500
Salvation Army 1,000 10,000 10,000 10,000 -
Brother Francis Shelter 50,000 54,500 54,000 54,000 70,000
Kodiak Area Transit 15,000 15,000 15,000 15,000 25,000
Threshold Services 10,300 10,300 9,195 9,195 -
Funding/ Non-Profits - - 16,694 - -
Sub-total 277,300$ 290,800$ 306,000$ 316,700$ 315,620$
Education, Culture & Recreation
Alutiiq Museum & Archaeological
Repository - - 2,500 2,500 19,041
KMXT Public Radio 7,500 7,500 10,000 10,000 10,000
Historical Society - - 6,500 6,500 9,945
Kodiak Maritime Museum - 1,500 - - -
Kodiak Arts Council 15,000 15,000 16,500 16,500 16,500
Head Start 9,000 9,000 9,000 9,000 -
Island Trails Network - - - - 9,586
KANA Family Center 12,000 12,000 12,000 12,000 6,000
Kodiak Soil & Water Conservation 3,685 3,685 6,900 6,900 7,300
North Star PTA 5,204 4,788 5,400 4,725 -
Girl Scouts 1,000 1,000 1,000 2,200 -
Kodiak Little League 4,500 4,500 - - -
Kodiak Teen Court 5,100 5,100 5,100 5,100 -
Marion Center, Inc. - - - - 5,000
Kodiak Audubon Society 1,300 - - - -
Funding/Non-Profits - - (5,100) - 10,508
Sub-total 64,289$ 64,073$ 69,800$ 75,425$ 93,880$
Funds for Distribution - - - - 409,500$
84
PROGRAM BUDGET SUMMARY
TRANSFERS
Program Description
Money is transferred from the General Fund to other Funds of the Kodiak Island Borough. There are no specific
goals and objectives listed for this department; they are delineated in the fund receiving the transfer.
Significant Budget Changes
We have been able to eliminate our transfer to the education support fund and decreased our transfer to the debt
service fund, mostly due to increased assessed values.
85
TRANSFERS
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Operating Transfers
Education Support Fund 331,871 318,550 220,000 220,000 -
Debt Service 559,509 250,000 250,000 -
Capital Projects R & R 63,220 20,000 - - -
Transfers to Special Projects 35,000 - - - -
Solid Waste 13,500 13,500 13,500 13,500 13,500
TRANSFERS 443,591 911,559 483,500$ 483,500 13,500$
86
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87
SPECIAL REVENUE FUNDS
Special revenue funds are used to account and report the proceeds of specific revenue sources that are
restricted or committed to expenditure for specific purposes other than debt service or capital projects.
Many of our special revenue funds levy taxes to support a specific function. Examples would be fire
protection and road service districts.
The Facilities Fund generates its revenue through investment earnings and spends these earnings on
debt service, property insurance, and capital projects. These revenues can be used for no other purpose.
88
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The overall revenue budget for Special Revenue Funds is $13,944,115.
FY15 Special Revenue Funds Income
Property Taxes
Bed Tax
Motor vehicle tax
Licenses &Permits
Rents & Royalties
Land Sales Activities
State Grants
Penalties & Interest
Miscellaneous
PROPERTY TAX
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010-29.45.500. We have several service areas that
levy a mill rate and collect taxes on the property located within their boundaries. The following table shows these
service areas, the assessed value of the property within their boundaries, and their mill rate. The net taxable value
is the amount after exemptions. The property taxes budgeted for the service areas are usually slightly less than
actual amounts because service area boards tend to be conservative in their revenue projections. Generally 89%
of property taxes are from real property and 11% from personal property. Overall, the current Borough -wide
delinquency rate is .13%.
Area Wide Net Taxable
Value
Mill
Leavy
Kodiak Island Borough School District 1,131,476,511 9.03
Service Districts
Womens Bay Road Service Area 73,659,254 2.50
Road Service Area No.1 259,212,446 1.50
Monashka Bay Road Service Area 24,422,771 2.50
Bay View Road Service Area 9,081,500 1.50
Fire Protection Area No. 1 368,670,515 1.50
Womens Bay Fire Department 76,396,254 1.25
KIB Airport Fire Protection District 10,880,927 1.25
Woodland Acres Street Light Area 48,271,753 0.25
Trinity lslands Street Light Area 11,506,400 0.50
Mission Lake Tide Gate Area 5,447,700 1.00
89
Land Sales. When the Borough was organized in 1964, it was given 56,000 acres by the State of Alaska.
Periodically, the Borough sells this land. Two objectives are met by these land sales: the Borough receives
revenue; and land is put into private ownership. Typically, this land is sold at public auction.
Penalties and Interest. The majority of this revenue is from interest earned on investments in the Facilities Fund.
It is estimated that the interest earned on the Facilities Fund will be $700,000. The estimated amount of interest
earned on all special revenue funds is $709,900. The interest budgeted is conservative and based on economic
trends.
Tourism Development (Bed Tax). KIB 3.30 Transient Accommodations Tax authorizes the Borough to collect taxes
on overnight accommodations provided within the Kodiak Island Borough’s boundaries. Cities that are within the
Borough and have their own bed tax, and businesses within those areas, are exempt from collecting on KIB’s
behalf. We are budgeting $90,000 for fiscal year 2014. We collected $75,042 in FY2014 and $96,583 in FY2013.
Beginning in FY2014 we will be depositing cruise ship tax sharing revenues into this fund. We believe that the
tourism industry will continue to grow.
Facilities Fund. In December 1995, the Kodiak Island Borough entered into an agreement with the Exxon Valdez
Oil Spill Trustee Council (EVOSTC) to sell the Borough’s rights on Shuyak Island to the State of Alaska. The proceeds
of the sale established the Facilities Fund. This fund received its final payment of $11 million from EVOSTC in
October 2002.
At the end of FY2014 the Facilities Fund has earned $19,084,964 on interest and has spent $15,659,340 on capital
projects, building insurance, and debt service.
The interest earned on these funds can be used for upgrades, maintenance and repair of existing Borough
buildings, Borough building insurance, and payment on general obligation bonds used for construction of Borough
facilities. The Borough is budgeting $700,000 for insurance, bond payments, and capital projects in FY2015.
INTERGOVERNMENTAL REVENUE
State Grants. Special Revenue funded with grant monies: Local Emergency Planning Committee.
NON AD VALOREM TAXES
Motor Vehicle Tax. AS 29.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles
on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and the year
of the vehicle. The tax is collected along with the biannual registration fee and remitted to the Borough on a
monthly basis. This method of collection was created in anticipation of reducing the delinquency rate for personal
property taxes and improves collection of taxes on vehicles. Based on prior year collections the revenues from this
source are budgeted at $280,000.
All of these revenues go into the Education Support Fund.
RENTS AND ROYALTIES
Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that
have offices within the Borough building. For fiscal year 2014, the Borough is charging an annual rate of $2.05 per
square foot to the City of Kodiak and $1.85 per square foot to all other entities, which equates to $569,908 in
rental revenues.
90
Gravel Sales. The Kodiak Island Borough has leased four parcels of land for gravel extraction. The lease requires
that a royalty be paid on the amount of gravel extracted. The revenue that we expect to receive in fiscal year
2015, $50,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $2.00
per cubic yard.
91
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92
SPECIAL REVENUE FUND RECAP
Special Revenue Fnds budget Summary
Education
Support Land Sales
Buildings
&
Grounds LEPC
Womens
Bay
Service
Area
Service
Area
No. 1
Service
Area
No. 2
Monashka
Bay
Service
Area
Bay View
Rd.
Service
Area
Beginning Fund Balance (31,674)$ 460,745$ 323,015$ (17,821)$ 139,366$ 348,588$ 5,795$ 3,539$ 6,430$
Revenues
Property Taxes 10,625,600 - - - 180,000 390,500 - 61,000 15,257
Bed Tax - - - - - - - - -
Motor Vehicle Tax 280,000 - - - - - - - -
Licenses &Permits - - - - 25,000 - - - -
Rents & Royalties - 53,050 569,908 - - - - - -
Land Sales Activities - 205,000 - - - - - - -
State Grants - - - 12,000 - - - - -
Penalties & Interest - 3,000 2,500 - - - 100 - -
Miscellaneous - - 24,100 - 1,100 - - - -
Transfers In - - 18,000 - - - - - -
Total Revenues & Transfers In 10,905,600 261,050 614,508 12,000 206,100 390,500 100 61,000 15,257
Total Available Funds
Expenditures
Education 10,905,600 - - - - - - - -
Child Care Assistance - - - - - - - - -
Resource Management - 533,822 - - - - - - -
KIB Buildings - - 724,780 - - - - - -
Coastal Management - - - - - - - - -
LEPC - - - 12,000 - - - - -
Road Maintenance - - - - 206,100 490,500 100 61,000 15,257
Public Safety - - - - - - - - -
Economic Development - - - - - - - - -
Fuller Trust Beneficiaries - - - - - - - - -
Other - - - - - - - - -
Transfers Out - - - - - -
Total Use of Funds 10,905,600 533,822 724,780 12,000 206,100 490,500 100 61,000 15,257
Est. Funds Available 6/30/15 (31,674)$ 187,973$ 212,743$ (17,821)$ 139,366$ 248,588$ 5,795$ 3,539$ 6,430$
93
Fire
Protection
Area No. 1
Womens
Bay
Fire Dept.
KIB Airport
Fire
Protection
District
Woodland
Acres
Street
Light Area
Trinity
Islands
Street
Light Area
Mission
Lake Tide
Gate
Trinity
Islands
Paving
Facilities
Fund
Tourism
Developm
ent
Fuller
Trust TOTAL
291,435$ 505,844$ 35,759$ 22,191$ 22,107$ 37,417$ (11,986)$ 39,548,944$ 133,681$ 264,856$ 42,088,232$
559,500 92,000 13,800 11,650 5,750 5,400 10,000 - - - 11,970,457
- - - - - - - - 90,000 - 90,000
- - - - - - - - - - 280,000
- - - - - - - - - - 25,000
- 12,000 - - - - - - - - 634,958
- - - - - - - - - - 205,000
- - - - - - - - - - 12,000
- 1,000 500 200 - - 500 - 500 3,500 11,800
8,700 13,000 - - - - - 700,000 - - 746,900
- - - - - - - - - - 18,000
568,200 118,000 14,300 11,850 5,750 5,400 10,500 700,000 90,500 3,500 13,994,115
- - - - - - - - - - 10,905,600
- - - - - - - - - - -
- - - - - - - - - - 533,822
- - - - - - - - - - 724,780
- - - - - - - - - - -
- - - - - - - - - - 12,000
- - - - 10,500 - - - 783,457
568,200 169,500 14,300 11,850 5,750 5,400 - - - - 775,000
- - - - - - - - 115,500 115,500
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - 700,000 - 66,500 766,500
568,200 169,500 14,300 11,850 5,750 5,400 10,500 700,000 115,500 66,500 14,616,659
291,435$ 454,344$ 35,759$ 22,191$ 22,107$ 37,417$ (11,986)$ 39,548,944$ 108,681$ 201,856$ 41,465,688$
94
PROGRAM BUDGET SUMMARY
EDUCATION SUPPORT
Program Description
The Education Support fund encompasses the transfer of state-required local funding to the Kodiak Island Borough
School District for operational costs. This program includes the purchase of liability and property insurance,
funding the annual audit, snow removal, mental health services and an annual appropriation.
Goals
Provide adequate funding to the Kodiak Island Borough School District to ensure that high-quality
education will be provided to all children living in the Kodiak Island Borough,
Objectives for 2014-2015
Identify a school facility maintenance list
Provide a painting schedule that addresses required exterior maintenance for all buildings.
Significant Budget Changes
There are no significant budget changes in FY2015.
2,350
2,400
2,450
2,500
2,550
2,600
2,650
2,700
2,750
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Number of Students
Last Ten Years
95
EDUCATION SUPPORT
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Real Property Tax 8,589,996$ 8,846,747$ 9,114,580$ 9,003,276$ 9,590,520$
Personal Property Tax 870,582 939,619 925,140 879,491 1,035,080
Moter Vehicle Tax 286,632 259,252 280,000 253,230 280,000
Transfers In 431,871 428,550 330,000 330,000 -
Total 10,179,080$ 10,474,168$ 10,649,720$ 10,465,996$ 10,905,600$
Expenditures
Contracted Services 381,350$ 381,350$ 381,350$ 381,350$ 381,350$
Audit Expense 51,179 25,253 48,000 53,216 49,000
Liability Insurance 151,117 140,305 200,000 154,068 175,000
Property Insurance 106,855 128,968 110,000 137,581 140,000
Bad Debts Expense - - - - -
Snow Removal/Sanding 144,556 60,644 115,000 42,776 70,000
Repairs/Maintenance 11,475 24,067 - - -
Transfers to KIBSD 9,403,817 9,489,764 9,795,370 9,881,230 10,090,250
10,250,350$ 10,250,350$ 10,649,720$ 10,650,220$ 10,905,600$
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Borough's Cost of Education
96
PROGRAM BUDGET SUMMARY
RESOURCE MANAGEMENT
Program Description
The Borough’s land and resource base is a multi-million dollar asset. It should be viewed in the context of a “land
trust” with the citizens of the Borough as the beneficiary. KIB received 56,500 acres from the State of Alaska by
organizing as a Borough. Another 15,000 acres has been acquired from native corporations and the federal
government (school sites). The value of KIB’s land and resource base is estimated to be between $70 and $100
million. We take a passive management approach to managing most of our lands, which m eans that we do not
manage them intensively. This method costs the public the least. The level of management for other Borough
lands is determined by public demands on the properties or readying it for sale and revenue generation.
Goals
Manage Borough lands for the maximum benefit of Borough residents.
Provide decision makers with the tools and information to make informed decisions on the allocation, use
and development of Borough lands and resources.
Continue to review and implement land sale strategies that are in balance with the real estate market.
Facilitate the transfer of developable public lands to the private sector in a cost -effective manner.
Manage leases to maximize public benefit.
Objectives for 2014-2015
Conduct a land sale of Borough owned residential lots in Bells Flats, Monashka Bay and possibly
Kupreanof Strait.
Meet with City and Borough Parks & Recreation departments to determine the design and final number of
R-2 lots to offer for sale in the Killarney Hills subdivision, near the ball fields.
Significant Budget Changes
There are no significant budget changes in FY2015.
97
RESOURCE MANAGEMENT
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Annual Use Permit 5,350$ 750$ 1,000$ 2,250$ 2,250$
PERS on Behalf Payment 11,328 13,439 - - -
Interest Earnings 28,132 4,988 20,000 (2,445) -
Gravel Sales 39,733 9,684 50,000 34,765 50,000
Principal Payments 7,789 4,090 899,000 353,885 205,000
Interest Payments 2,947 2,697 3,000 2,399 3,000
Land Leases 135 446 200 140 800
Use of Fund Balance - - 189,230 - 272,772
95,413$ 36,094$ 1,162,430$ 390,993$ 533,822$
Expenditures
Personnel Services 181,190$ 157,764$ 168,470$ 175,814$ 169,311$
Employee Benefits 72,588 79,767 87,210 89,848 88,811
Contracted Services - - 25,000 27,837 218,000
Support Goods & Services 29,985 99,868 881,750 61,599 57,700
Operating Transfers - 27,600 - - -
283,763$ 364,999$ 1,162,430$ 355,099$ 533,822$
PERSONNEL
Position:FY 2012 FY 2013 FY 2014 FY 2015
Resource Manager 1 1 1 1
98
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND
Program Description
This program funds the operation and maintenance of Borough-owned buildings, parking lots, parks, and public
grounds. Specifically, this includes snow removal, lawn maintenance, park maintenance, and general building and
grounds maintenance. It also includes rental of Borough -owned buildings.
Goals
Provide adequate annual maintenance to Borough-owned buildings, parks, and other Borough facilities in
a safe manner to prevent liability issues.
Provide funding for snow removal and parking lot maintenance around all Borough facilities, inclu ding
school buildings.
Assist in the development of repairs and improvements of KIB parks.
Objectives for 2014-2015
Create a checklist for the review of KIB buildings, grounds and parks.
Significant Budget Changes
The Parks Department has been moved to the General Fund.
99
BUILDINGS AND GROUNDS
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
PERS on Behalf Payment 14,930$ 19,897$ -$ -$ 24,100$
Interest Earnings 3,241 (215) 1,000 3,244 2,500
Rents & Royalties-KIB 301,059 301,059 315,950 300,972 315,950
City of Kodiak 99,054 90,922 97,588 90,922 97,588
KIBSD 139,900 121,443 139,900 128,827 139,900
Borough Building Annex 11,022 16,478 16,470 16,478 16,470
DayCare Assistance 10,500 - - - -
Land Sale Fund - 2,625 - - -
Miscellaneous 1 2 - 481 -
Use of Fund Balance - - - - 110,272
Transfers In-Facilities Fund 40,000 18,000 18,000 18,000 18,000
TOTAL 619,707$ 570,212$ 588,908$ 558,923$ 724,780$
Expenditures
Borough Building 453,832$ 463,359$ 495,908$ 480,632$ 634,580$
KIB Mental Health Center 1,883 3,074 5,000 3,538 20,000
School Bldg Major Repairs 45,621 44,298 35,000 24,655 55,000
Chiniak School 21,419 897 25,000 1,876 -
Various Borough Buildings 52,238 16,883 13,000 1,226 10,000
Project Office Expenses - 554 15,000 (1,355) 5,200
TOTAL 574,994$ 529,065$ 588,908$ 510,571$ 724,780$
100
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND- BOROUGH BUILDING
Program Description
The Borough Building provides administrative office space for Borough government, City of Kodiak government
and the Kodiak Island Borough School District’s central offices. It is also the site of Assembly Chambers and is the
community’s Emergency Response Center during disasters.
Goals
Provide adequate lawn care, snow removal, and general routine maintenance in an effort to provide a
safe environment and pleasant appearance.
Objectives for 2014-2015
Provide maintenance to the air handling and boiler systems and controls.
Maintain adequate level of lawn maintenance.
Maintain adequate level of snow/ice removal.
Provide adequate routine maintenance of building (paint, roof cleaning etc.).
Relocate emergency generator.
Significant Budget Changes
There are no significant budget changes in FY2015.
101
BOROUGH BUILDING
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Expenditures
Personnel Services 122,277$ 139,292$ 100,240$ 168,076$ 169,000$
Fringe Benefits 91,061 101,270 72,065 119,392 140,380
Support Goods & Services 239,704 222,753 288,603 193,164 298,200
Capital Outlay 791 44 35,000 - 27,000
453,832$ 463,359$ 495,908$ 480,632$ 634,580$
PERSONNEL
Position:
Maitenance Worker FY 2012 FY 2013 FY 2014 FY 2015
1.5 1.5 1.5 1.5
102
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-MENTAL HEALTH CENTER
Program Description
The Kodiak Island Borough apartments accommodate a variety of needs including rehabilitation housing, therapy
programs, and administration offices for the Providence Kodiak Island Counseling Center.
Goals
Provide annual major maintenance services to ensure a safe, usable environment.
Objectives for 2014-2015
Provide for owner-responsible maintenance.
Significant Budget Changes
There are no significant budget changes in FY2015.
103
MENTAL HEALTH CENTER
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Expenditures
Personnel Services -$ -$ -$ 49$ -$
Fringe Beneftis - - - 44 -
Support Goods & Services 1,883 3,074 5,000 3,444 20,000
1,883$ 3,074$ 5,000$ 3,538$ 20,000$
104
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-SCHOOL BUILDINGS MAJOR REPAIRS
Program Description
This program provides funding for major repairs to the Borough owned school buildings. Repairs in this category
exceed the $10,000 limit for which KIB is responsible in accordance with the current in-kind agreement.
Objectives for 2014-2015
Provide financial back-up for unforeseen large repair projects.
Significant Budget Changes
There are no significant budget changes in FY2015.
105
SCHOOL BUILDING MAJOR REPAIR
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Expenditures
Contracted Services 45,574$ -$ -$ -$ 25,000$
Support Goods & Services 47 84 - 56 -
Repairs & Maintenance - 44,213 35,000 24,599 30,000
45,621$ 44,298$ 35,000$ 24,655$ 55,000$
106
PROGRAM BUDGET SUMMARY
CHINIAK SCHOOL
Program Description
This program provides funding for the maintenance, operation, and utility costs of the Chiniak School property
including the public water system when under KIB control, and when major maintenance projects that may arise.
Objectives for 2014-2015
No projects anticipated.
Significant Budget Changes
Maintenance on this building has been taken over by the School District for FY2015.
107
CHINIAK SCHOOL
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Expenditures
Personnel Services 1,682$ 455$ -$ 1,380$ -$
Fringe Benefits 797 332 - 496 -
Support Goods & Services - - - - -
Repair & Maintenance 18,941 110 25,000 - -
Operating Transfers - - - - -
21,419$ 897$ 25,000$ 1,876$ -$
108
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-VARIOUS BOROUGH BUILDINGS
Program Description
This program funds the operation and maintenance of various smaller owned Borough buildings, such as Chiniak
Tsunami Center, Egan Way Cottages, and Red Cross Building.
Provide adequate annual maintenance to these facilities to prevent liability issues.
Provide funding for a limited amount of snow removal and parking lot maintenance.
Objectives for 2014-2015
Create a check list for the annual inspections of each of these facilities to provide for proper funding for projects
identified in these inspections.
Review the major systems of each of these facilities to be able to produce a renewal and replacement
schedule to ensure funding is available when the systems are in need of replacement.
Significant Budget Changes
There are no significant budget changes in FY2015.
109
BLDG & GROUNDS-VARIOUS BOROUGH BUILDINGS
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Expenditures
Support Goods & Services 37,238$ 16,883$ 3,000$ 1,226$ 10,000$
Capital Outlay 15,000 - 10,000 - -
52,238$ 16,883$ 13,000$ 1,226$ 10,000$
110
PROGRAM BUDGET SUMMARY
Project Office
Program Description
The Engineering and Facilities Projects Division is responsible for managing KIB capital construction projects from
concept through construction completion. The division works with end-users, design teams, consultants, funding
agencies, consultants, and construction contractors to deliver projects in compliance with program, budget,
schedule, code and legal requirements. The Projects Division provides staff support, coordination, and
administration of the Architectural Review Board.
Goals
Provide management support for the KHS Addition and Renovation Project.
Provide management support for the Landfill Lateral Expansion Project.
Provide management support for the Long Term Care Facility Project.
Procure design consultants and construction contractors and provide management support for the
Renewal and Replacement Projects.
Provide planning and design services for Women’s Bay Shelter Project
Provide planning and design services for Anton Larsen Bay Dock Improvement Project.
Objectives for 2014-2015
Administer and guide construction of KHS Addition and Renovation Project through the first year phases.
Close-out Phase I and complete construction of Phases II and III of the Landfill Lateral Expansion Project.
Complete construction and close-out of the Long Term Care Facility.
Construct Karluk School UST replacement with above ground fuel storage tank.
Construct Chiniak School UST replacement with above ground fuel storage tank.
Construct Kodiak Middle School Concrete Repair Project.
Construct Larsen Bay School Re-Roof Project.
Construct North Star School Exterior Renewal Project.
Construct Borough Building DDC Controls Project.
Construct Borough Building Electrical Receptacle Upgrade Project.
Complete planning and design of Women’s Bay Shelter Project.
Complete planning and design of Anton Larsen Dock Improvement Project.
Significant Budget Changes
There are no significant budget changes in FY2015.
111
PROJECT OFFICE EXPENSES
EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Expenditures
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - (1,355) -
Support Goods & Services - 434 15,000 - 4,700
Capital Projects - 120 - 500
-$ 554$ 15,000$ (1,355)$ 5,200$
112
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to
federal and state laws. LEPCs are required by federal law to perform the following duties:
Establish procedures for receiving and processing requests from the public for information about
hazardous materials in the region;
Prepare and periodically review the local emergency operations plan;
Evaluate the need for resources necessary to develop, implement, and exercise the emergency operations
plan and submit recommendations to local governments; and
Serve as an advisory committee to local government with respect to emergency planning, training, and
response.
Goals
Continue to locally implement the requirements of SARA Title III (also known as the Federal Community
Right-To-Know Program).
Develop and implement a comprehensive training program for emergency responders in the region.
Provide designated staff support for the LEPC and region-wide emergency response planning programs.
Objectives for 2014-2015
Continue region-wide emergency response planning programs.
Implement the Kodiak Emergency Operations Plan update.
Significant Budget Changes
This program is grant funded by the State of Alaska. FY2014 funding was $12,143; a reduction of $2,159 from FY13
funding. Anticipated grant funding for FY2015 is $12,000.
113
LEPC
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
LEPC Grant 19,018$ 15,589$ 57,210$ 13,430$ 12,000$
PERS on Behalf Payment - - - - -
19,018$ 15,589$ 57,210$ 13,430$ 12,000$
Expenditures
Personnel Services 12,336$ 10,002$ 36,020$ 9,464$ 11,000$
Fringe Benefits 6,083 4,814 21,100 4,608 -
Contracted Services - - - - -
Support Goods & Services 599 774 - 415 1,000
19,018$ 15,590$ 57,120$ 14,487$ 12,000$
114
PROGRAM BUDGET SUMMARY FY2014
WOMENS BAY ROAD SERVICE AREA
Program Description
The Women’s Bay Road Service Area provides maintenance to roads within the service area, including snow
removal, ice control, culvert and drainage ditch repair and maintenance, as well as asphalt pavement repair.
Goals
Provide safe, well drained and well maintained road surfaces and timely removal of snow and ice.
Objectives for 2014 – 2015
Continue to improve and maintain gravel roads
Continue to improve and maintain pave road surfaces
Continue to improve road drainage
Secure funding for additional pavement repair and replacement
Work cooperatively with the Kodiak Soil and Water Conservation District and the Kodiak Island Borough to
replace the culvert leaving Lake Orbin as well as install new Lake Orbin road culvert.
Significant Budget Changes
There are no significant budget changes in FY2015
115
WOMENS BAY ROAD SERVICE
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 178,869$ 181,203$ 180,000$ 183,730$ 180,000$
Penalties/Interest 1 0 - 0 -
Annual Use Permits - 27,600 25,000 27,600 25,000
Interest Earnings 8,298 81 1,000 1,666 1,100
PERS on Behalf Payment - - - - -
Operating Transfers In - 27,600 - - -
187,168$ 236,484$ 206,000$ 212,996$ 206,100$
Expenditures
Personnel Services 941$ 94$ 1,200$ 6$ 1,000$
Fringe Benefits 262 28 800 2 800
Contracted Services 350 - - - -
Snow Removal/Sanding 168,138 86,972 60,000 48,926 60,000
Repairs & Maintenance 88,915 25,290 80,000 51,753 80,000
Grading/Ditching 63,838 37,647 33,000 44,270 33,000
Support Goods & Services 61 509 31,000 337 31,300
322,505$ 150,539$ 206,000$ 145,294$ 206,100$
PERFORMANCE INDICATORS
Number of Miles 12 12 12 12 12
Road Service Cost per Mile 26,875$ 12,545$ 17,167$ 12,108$ 17,175$
116
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 1
Program Description
Service Area No. 1 provides maintenance service to roads within the district, including snow removal, ditching and
grading. Service Area No.1 is comprised of Tax Code Areas (TCAs) 2 and 7.
Goals
Provide Grading & Snow Removal for Service District Roads.
Objectives for 2014-2015
Place Calcium chloride for dust control on all gravel roads and sweep edges of all paved roads
Resurface with new D-1 gravel on approximately 80% of service district gravel roads
Install new 24” culvert across mallard Way and reduce depth of ditches to correct safety hazards
Install new ditches and culverts on part of Woodland Drive to accommodate drainage, eliminate road
surface erosion and correct Safety Hazards.
Install new 24” culvert across Eli Waslie Circle and replace asphalt, to correct drainage problems
Continue with Design & Engineering of drainage plan for Shahafka Circle along with drainage easement
acquisition.
Continue with ditch cleaning and sign replacement as needed.
Significant Budget Changes
There are no significant budget changes in FY2015.
117
SERVICE AREA No. 1
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 364,859$ 123,944$ 490,500$ 388,467$ 390,500$
Penalties & Interest 2 0 - 0 -
PERS on Behalf Payment - - - - -
Interest Earnings 13,986 4,035 - 5,255 -
Use of Fund Balance - - 400,000 - 100,000
378,847$ 127,979$ 890,500$ 393,722$ 490,500$
Expenditures
Personnel Services 6,793$ 7,940$ 8,800$ 6,038$ 8,800$
Fringe Benefits 2,115 3,405 2,900 1,464 2,900
Snow Removal/Sanding 270,228 98,548 200,000 73,000 200,000
Repairs & Maintenance 14,953 71,189 575,000 307,566 215,700
Grading/Ditching 29,839 49,689 101,700 35,358 60,000
Support Goods & Services 1,083 1,701 2,100 1,733 3,100
Legal Services - 2,492 - - -
325,010$ 234,964$ 890,500$ 425,158$ 490,500$
PERFORMANCE INDICATORS
Number of Miles 10 11.12 11.12 11.12 11.12
Road Service Cost per Mile 32,501$ 21,130$ 80,081$ 38,234$ 44,110$
118
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area. Service Area No. 2 is comprised
of Tax Code Areas (TCAs) 4, 6, and 8.
Goal
Obtain water and sewer services for this area.
Objectives for 2014-2015
The service district is currently inactive.
Significant Budget Changes
The fund balance will be used to defray any administrative costs incurred over the next year.
119
SERVICE AREA No. 2
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Interest Earnings 141$ 37$ 100$ 57$ 100$
141$ 37$ 100$ 57$ 100$
Expenditures
Support Goods & Services -$ 0$ 100$ -$ 100$
-$ 0$ 100$ -$ 100$
120
PROGRAM BUDGET SUMMARY
MONASHKA BAY ROAD SERVICE AREA
Program Description
Monashka Bay Road Service Area (MBRSA) is responsible for road maintenance and snow removal in the service
area; it also has some administrative responsibility for a Greenbelt separating MBRSA residents from the adjacent
KIB Landfill and a commercial dump.
Goals for MBRSA
Provide a high standard of safe and passable roads.
Provide for road maintenance, repairs, snow removal and sanding.
Address road safety and other related concerns.
Improve roads to meet all current Kodiak Island Borough design requirements.
Encourage dialogue between KIB Assembly, KIB Staff, and all Road Service Area Boards to explore cost and
timesaving strategies relative to MBRSA responsibilities.
Objectives for 2014-2015
As practicable and within budget, maintain and repair roads, ditches, culverts and signs within the service
area.
Board to conduct annual road inspection/walk to identify concerns and create “Priority List.”
Unfinished work from previous years’ “Priority Lists” should be reviewed and considered for
current or future budget years.
Reduce expenditures and restore a positive balance to the “Unreserved Fund Balance.”
Pursue additional funding to address safety and road -structure concerns that do not meet KIB Code.
Significant Budget Changes
There are no significant budget changes in FY2015.
121
MONASHKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 61,041$ 59,903$ 60,850$ 61,032$ 61,000$
Interest Earnings 599 481 - 159 -
PERS on Behalf Payment - - - - -
61,640$ 60,385$ 60,850$ 61,191$ 61,000$
Expenditures
Personnel Services 252$ 249$ 500$ 1,091$ -$
Fringe Benefits 152 203 - 588 -
Snow Removal/Sanding 29,646 41,964 26,000 9,713 30,000
Repairs & Maintenance - - 25,000 32,326 16,000
Grading/Ditching 10,095 42,856 5,000 11,131 13,000
Support Goods & Services 100 2,026 4,350 443 2,000
Legal Services - 212 - - -
40,245$ 87,509$ 60,850$ 55,292$ 61,000$
PERFORMANCE INDICATORS
FY 2012
Actual
FY 2013
Actual
FY 2014
Projected
FY 2014
Actual
FY 2015
Projected
Number of Miles 2 2 2 2 2
Road Service Cost per Mile 20,123$ 43,755$ 30,425$ 27,646$ 30,500$
122
PROGRAM BUDGET SUMMARY
BAY VIEW ROAD SERVICE AREA
Program Description
Bay View Road Service Area is responsible for the road maintenance in the service area.
Goal
Maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
Objectives for 2014-2015
Provide safe and adequate roads.
Significant Budget Changes
There are no significant budget changes in FY2015.
123
BAYVIEW ROAD SERVICE AREA
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 12,828$ 15,171$ 15,257$ 13,622$ 15,257$
Penalties & Interest Tax - - - - -
Interest Earnings - 13 - 85 -
PERS on Behalf Payment - - - - -
12,828$ 15,185$ 15,257$ 13,707$ 15,257$
Expenditures
Personnel Services 163$ -$ -$ 187$ -$
Fringe Benefits 100 - - 161 -
Contracted Services - - 7,257 - 7,257
Snow Removal/Sanding 14,484 5,787 5,400 1,516 5,400
Repairs & Maintenance - - 1,500 - 1,500
Grading/Ditching 3,045 338 1,100 3,450 1,100
Support Goods & Services 22 71 - 252 -
17,814$ 6,195$ 15,257$ 5,566$ 15,257$
PERFORMANCE INDICATORS
FY 2012
Actual
FY 2013
Actual
FY 2014
Projected
FY 2014
Actual
FY 2015
Projected
Number of Miles 1 1 1 1 1
Road Service Cost Per Mile 17,814$ 6,195$ 15,257$ 5,566.31$ 15,257$
124
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT)
Program Description
The Bayside Fire Station is responsible for providing fire suppression, fire prevention, injury prevention, first
responder emergency medical services, and associated services to the residents and visitors of Fire Protection Area
No. 1.
Goals
Minimize the impact on life and property from the effects of fire and medical emergencies through public
education, fire suppression, and emergency medical services.
Maintain a stable 1.5 mill rate for these services to Fire Protection Area No. 1 property owners.
Maintain a Class 4 Insurance Services Organization rating to reduce the cost of fi re insurance to the
residents and businesses in Fire Protection Area No.1.
Objectives for 2014-2015
Maintain a force of 30 trained volunteer firefighters and emergency medical responders.
Respond with a fire engine and firefighters within five minutes of an alarm on 90% of all fire calls.
Respond with emergency medical responders within five minutes of an alarm on 90% of all emergency
medical calls.
Increase personnel’s expertise in fire prevention, injury prevention, fire suppression and emergency
medical services through continuing education.
Continue upgrades and improvements to the fire training site.
Purchase new command vehicle
Hire new Fire Chief
Purchase and install new back up emergency generator. (Capital project being managed by the
Engineering and Facilities Department)
Significant Budget Changes
No significant budget changes for FY2015.
125
FIRE PROTECTION AREA NO. 1
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 525,568$ 531,840$ 533,000$ 552,352$ 559,500$
Penalties/Interest Tax 2 - - - -
Interest Earnings 1,003 (476) 1,440 3,836 -
PERS on Behalf Payment 10,938 13,101 5,900 - -
Miscellaneous - Classified 16,165 23,838 8,700 25,543 8,700
Use of Fund Balance - - 115,100 - -
553,676$ 568,302$ 664,140$ 581,731$ 568,200$
Expenditures
Salaries 91,696$ 94,467$ 98,440$ 108,608$ 114,645$
Temporary HelpVolunteers - - - - -
Overtime 410 365 1,000 374 1,000
Fringe Benefits 56,728 60,508 54,750 71,966 92,708
Volunteer Stipends 20,895 17,310 20,000 13,545 30,000
Contract Instruction 1,020 - 1,000 75 5,000
Support Goods & Services 183,634 165,399 223,850 195,430 220,847
Capital Outlay - - 105,000 18,750 40,000
Equipment Depreciation - - 45,000 - 64,000
Deb Service Interest - 6,750 - - -
Operating Transfers - - 115,100 - -
354,383$ 344,799$ 664,140$ 408,747$ 568,200$
126
PROGRAM BUDGET SUMMARY FY2014
WOMENS BAY FIRE DEPARTMENT
Program Description
The Women’s Bay Fire Department provides emergency response for the residents and businesses located within
the Women’s Bay Fire Service Area. This includes initial response to fire and emergency medical services (EMS),
community and resident support for non-emergency assistance.
The department provides fire suppression services to the Airport Fire Protection Area by contract.
Goals
Provide effective and timely response to all initiated callouts as requested by the community
Minimize the impact on life safety and property damage caused by fire incidents
Provide initial response to medical emergencies as requested by the community
Maintain up-to-date equipment to ensure safety and health of the community and fire department
members
Promote an increased interaction with mutual aid fire departments
Objectives for 2014-2015
Respond within 10 minutes for 90% of requests for emergency response
Work to achieve compliance with NFPA and OSHA regulatory requirements
Maintain a workforce of trained emergency fire and medical response personnel
Continually increase training and efficiency of emergency response personnel
Participate and support all programs related to the area mutual aid agreements in the Kodiak area
Work with Bayside VFD to develop mutual Standard Operating Procedures and Standard Operating
Guidelines.
Focus on energy efficiency for the current facility to reduce energy costs and consumption
Work with the KIB staff in the planning and construction of a n emergency shelter at the current facility
site
Research and participate in grant source funding to minimize the financial impacts to the local community
while striving to augment the replacement costs for training and updated equipment
Significant Budget Changes
There are no significant budget changes in FY2015.
127
WOMENS BAY FIRE DEPARTMENT
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 93,071$ 94,271$ 92,000$ 95,537$ 92,000$
Penalties/Interest 1 - - 0 -
Charges for Services 11,646 13,849 - 14,336 13,000
Interest Earnings 8,634 2,522 2,000 4,952 1,000
Rental Income 12,835 13,200 12,000 13,200 12,000
Use of Fund Balance - - - - 51,500
Operating Transfers In - - 13,000 - -
126,187$ 123,842$ 119,000$ 128,025$ 169,500$
Expenditures
Salaries (Including Overtime) 24$ -$ 1,000$ -$ 1,000$
Fringe Benefits 7 (0) 500 - 500
Contracted Services - - - - -
Support Goods & Services 53,016 48,939 94,500 38,807 90,750
Capital Outlay 9,359 24,820 23,000 27,653 77,250
62,406$ 73,759$ 119,000$ 66,460$ 169,500$
128
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and prevention services to the citizens of the Kodiak
Island Borough Airport Fire Protection Area.
Goals
Minimize the impact on life and property attributable to fire through the development and
implementation of fire prevention and suppression programs.
Objectives for 2014-2015
Continue contracting with Women’s Bay Fire Department to provide fire suppression and prevention
service to the district.
Significant Budget Changes
There are no significant budget changes in FY2015.
129
AIRPORT FIRE PROTECTION DISTRICT
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 11,694$ 13,743$ 13,800$ 13,601$ 13,800$
Interest Earnings 1,031 278 500 395 500
12,724$ 14,021$ 14,300$ 13,997$ 14,300$
Expenditures
Contracted Services 11,646$ 13,849$ 14,300$ 14,336$ 14,300$
Support Goods & Services 26 33 - 23 -
Operating Transfers - - - - -
11,672$ 13,883$ 14,300$ 14,359$ 14,300$
130
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT SERVICE AREA
Program Description
The Woodland Acres Street Light Service Area provides construction, operation, and maintenance of street lights
on public streets within its boundaries.
Goals
Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acr es.
Objectives for 2014-2015
Maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
There are no significant budget changes in FY2015.
131
WOODLAND ACRES STREET LIGHTS
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 11,574$ 11,550$ 11,650$ 12,067$ 11,650$
Interest Earnings 506 66 200 230 200
12,081$ 11,616$ 11,850$ 12,297$ 11,850$
Expenditures
Support Goods & Services 21,877$ 5,008$ 11,850$ 4,834$ 11,850$
Capital Outlay - - - - -
21,877$ 5,008$ 11,850$ 4,834$ 11,850$
132
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS STREET LIGHT SERVICE AREA
Program Description
The Trinity Islands Street Light Service Area provides construction, operation and maintenance of streetlights on
public streets within its boundaries.
Goal
Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands.
Objectives for 2014-2015
Maintain street lights throughout the Trinity Islands subdivision.
Significant Budget Changes
There are no significant budget changes in FY2015.
133
TRINITY ISLAND LIGHTING DISTRICT
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 5,268$ 5,213$ 5,500$ 5,753$ 5,750$
Interest Earnings 315 98 100 221 -
5,582$ 5,311$ 5,600$ 5,974$ 5,750$
Expenditures
Support Goods & Services 1,931$ 1,834$ 5,600$ 1,800$ 5,750$
1,931$ 1,834$ 5,600$ 1,800$ 5,750$
134
PROGRAM BUDGET SUMMARY
MISSION LAKE TIDE GATE SERVICE AREA
Program Description
This service area provides tide-gate maintenance to the residents of the Mission Lake area.
Goal
Provide maintenance of the tide gate.
Objectives for 2014-2015
Remove debris and maintain the tide gate.
Significant Budget Changes
There are no significant budget changes in FY2015.
135
MISSION LAKE TIDE GATE
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Property Taxes 4,844$ 5,117$ 3,740$ 5,448$ 5,400$
Interest Earnings 600 172 230 369 -
PERS on Behalf Payment - - - - -
5,443$ 5,289$ 3,970$ 5,816$ 5,400$
Expenditures
Personnel Services 45$ -$ -$ 188$ -$
Fringe Benefits 5 - - 51 -
Contracted Services - - 2,000 - 3,000
Support Goods & Services 9 10 1,970 6 2,400
59$ 10$ 3,970$ 245$ 5,400$
136
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT
Program Description
This is a local improvement district created to pave the roads in the Trinity Islands housing subdivision. This district
was funded through an inter-fund loan that will be paid back through special assessments.
Goal
Maintain the roads within the new Trinity Islands housing subdivision.
Objectives for 2014-2015
Maintain the 428 linear feet of pavement.
Significant Budget Changes
There are no significant budget changes in FY2015.
137
TRINITY ISLANDS PAVING
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Penalties/Interest 23$ 149$ -$ 151$ -$
Special Assessments 17,953 15,446 10,000 9,833 10,000
Interest Earnings 1,184 428 500 228 500
19,160$ 16,023$ 10,500$ 10,212$ 10,500$
Expenditures
Support Goods & Services 30$ 48$ 8,290$ 17$ 8,290$
Debt Service 4,231 3,242 2,210 2,208 2,210
4,261$ 3,290$ 10,500$ 2,225$ 10,500$
138
PROGRAM BUDGET SUMMARY
FACILITIES FUND
Program Description
This fund was established with the proceeds from the sale of Shuyak Island. The Borough entered into an
agreement with the Exxon Valdez Oil Spill Trustee Council to sell all of its rights on Shuyak Island for $42 million to
the State of Alaska. The Borough received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000
in fiscal years 1998 through 2002 and received the balance of $11,805,734 in fiscal year 2003. $6 million was
utilized in construction of the Kodiak Fisheries Research Center and the remaining $36 million established the
Facilities Fund.
The purpose of this fund is to maintain the proceeds of the sale and use interest earnings to help support Borough
operations. Provisions have been established dictating that 85% of the previous years’ interest earnings can be
used to pay for maintenance and repair of Borough buildings, insurance on Borough buildings, and upgrade and
reconstruction of existing buildings. Additionally, up to 50% of the total amount available in any one fiscal year can
be used toward debt service on general obligation bonds issued for facilities construction.
Since inception the Facilities fund has earned $19,084,964 in interest and has transferred $15,659,340 to capital
projects, debt service and building and grounds (property insurance).
Goal
Preserve the principal of the fund; and to achieve a fair rate of return on our investments.
Objectives for 2014-2015
Realize a 1.0% rate of return on Facilities Fund investments during FY 2015.
Significant Budget Changes
There are no significant budget changes in FY2015.
139
FACILITIES FUND
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Interest Earnings 1,172,585$ 546,829$ 1,000,000$ 686,405$ 700,000$
Use of Fund Balance - - - - -
1,172,585$ 546,829$ 1,000,000$ 686,405$ 700,000$
Expenditures
Contingencies -$ -$ 200,000$ -$ 110,000$
Education Support Fund 100,000 110,000 110,000 110,000 -
Buildings and Grounds 40,000 18,000 18,000 18,000 18,000
Debt Service 276,852 498,349 400,000 232,402 250,000
Capital Projects 145,709 - - - -
Transfers to Cap. Proj.- - - - -
Renewal/Replacement - 370,347 272,000 161,963 322,000
562,561$ 996,696$ 1,000,000$ 522,365$ 700,000$
140
PROGRAM BUDGET SUMMARY
TOURISM DEVELOPMENT
Program Description
The purpose of this fund is to promote increased development of the tourism industry and various tourism
programs within the Kodiak Island Borough.
Goal
Implement tourism development activities including, but not limited to, fishing, bear viewing, hiking, and
lodging.
Objectives for 2014-2015
Fund a variety of tourism packages such as the downtown revitalization and beautification committee, the
Kodiak Convention and Visitor’s Bureau and the Kodiak Maritime museum; available within the Kodiak
Island Borough.
Significant Budget Changes
We are now recording cruise ship revenue sharing in this fund instead of the General Fund.
141
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Bed Tax Revenue 87,400$ 96,583$ 90,000$ 75,042$ 90,000$
Penalties & Interest Tax - 57 - 100 -
State Shared Revenue - - 25,000 - -
Interest Earnings 3,399 817 500 1,282 500
Use of Fund Balance - - - - 25,000
90,799$ 97,458$ 115,500$ 76,424$ 115,500$
Expenditures
Kodiak Convention Burueau 60,000$ 71,000$ 94,000$ 75,000$ 75,000$
Island Trails Network - - - - 5,000
Historical Society 6,500 6,500 - - -
Kodiak Maritime Musuem 7,410 7,410 9,126 9,126 -
Support Goods & Services - - 12,374 - 35,500
73,910$ 84,910$ 115,500$ 84,126$ 115,500$
142
PROGRAM BUDGET SUMMARY
FULLER TRUST
Program Description
This trust was established to fund new equipment purchases at the Kodiak Island Hospital and to make payment to
six beneficiaries. The funding for the trust came from the cash and assets of the Fern Fuller Charitable Unitrust.
Goal
Make all payments in a timely manner.
Objectives for 2014-2015
Purchase needed equipment for the hospital.
Significant Budget Changes
There are no significant budget changes in FY2015.
143
FERN FULLER TRUST
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Interest Earnings 10,777$ 2,762$ 3,500$ 2,540$ 3,500$
Use of Fund Balance - - 63,000 - 63,000
10,777$ 2,762$ 66,500$ 2,540$ 66,500$
Expenditures
Beneficiary Payments -$ -$ -$ -$ -$
Insurance and Bonding -$ -$ -$ -$ -$
Operating Transfer,Hospital 66,500 66,500 66,500 66,500 66,500
66,500$ 66,500$ 66,500$ 66,500$ 66,500$
144
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145
DEBT SERVICE FUND
Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the
debt program effectively. As a result, the level of outstanding debt and the Borough’s ability to incur and repay
additional debt bear careful examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island
Borough Code, Title 3- Revenue and Finance, Chapter 3.01-Fiscal Policy, 3.01.030.
Debt Policies
The policy is used to analyze the existing debt position of the Borough and assess the impact of future financing
requirements on the Borough’s ability to service debt.
Review and analysis of the Borough’s debt provides a capital financing plan for infrastructure and other
improvements. Both available resources and Borough needs drive the Borough’s debt issuance program. Long-
term projected financing is linked with economic, demographic and financial resources expected to be available to
repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used
exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term
needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a
five year Capital Improvement Program. Each year the assembly updates the program to maintain the list of
needed capital improvement priorities. Capital funds spent on projects will result in long-term economic growth
beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for
many years.
Legal Debt Margin
There is no limitation on the amount of taxes the Borough can levy to pay for bonds. State Code reads:
“Sec. 29.45.100. No limitations on taxes to pay bonds. The limitations provided for in AS29.45.080 -
29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and
interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied
without limitation as to rate or amount, regardless of whether the bonds are in default or in danger of
default.”
The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The
citizens of the Borough pass a ballot question giving the Borough the authority to issue bonds to fund projects.
The Borough maintains debt at a manageable level considering economic factors including populatio n, assessed
valuation, and other current and future tax-supported essential service needs.
146
PROGRAM BUDGET SUMMARY
DEBT SERVICE- EDUCATION AND HEALTH
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation
debts.
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct schools and a new hospital.
Objectives for 2014-2015
To meet all debt service requirements when due, thus avoiding any charges for penalties of interest.
Significant Budget Changes
Sale of $22,660,000 in General Obligation bonds in FY2014.
147
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Real Property Tax 1,464,745$ 1,577,339$ 1,857,060$ 1,861,928 1,472,473$
Personal Property Tax 148,449 167,567$ 188,240 181,967 158,920
State Debt Reimbursement 2,088,739 2,267,279 2,741,744 3,347,517 3,885,100
Interest Earnings 6,628 2,221 15,200 3,844 20,000
Other - - - 20,463 20,000
Use of Fund Balance - - 297,949 - -
Transfers In 276,852 1,057,858 650,000 482,402 250,000
TOTAL REVENUES 3,985,413$ 5,072,264$ 5,750,193$ 5,898,122$ 5,806,493$
Expenditures
EDUCATION
Consultants -$ 5,450$ -$ 3,150$ -$
Support Goods and Services 6 21 5,744 2,896 20,000
Principal 2,114,390 2,271,950 2,924,725 2,924,958 2,640,000
Interest 1,310,159 1,187,937 2,069,234 2,077,943.74 3,119,890
Refunded Bond Costs 13,987 20,809 - 22,865 20,000
SUBTOTAL EDUCATION 3,438,542$ 3,486,167$ 4,999,703$ 5,031,813$ 5,799,890$
HOSPITAL
Support Goods & Services -$ -$ -$ -$ -$
Principal- 2009 Refunding Bond 660,610 688,050 715,275 715,042 -
Interest- 2009 Refunding Bond 82,550 56,133 28,611 28,602 -
SUBTOTAL HOSPITAL 743,160$ 744,183$ 743,886$ 743,644$ -$
KARLUK LOANS
Principal 5,776$ 6,441$ 5,950$ 5,950$ 6,039$
Interest 828 164 654 653 564
SUBTOTAL KARLUK LOANS 6,604 6,604 6,604 6,603 6,603
TOTAL EXPENDITURES $4,188,305 $4,236,954 $5,750,193 $5,782,059 $5,806,493
148
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Per Capita Bonded Debt
Per Capita Bonded Debt has increased from $2,321 to $6,398 in the last 10 years. Most of this increase is from
constructing a new swimming pool and work on the High School.
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Net Debt Per Assessed Value
Even though the assessed value of the Borough continues to rise our net debt is increasing at a higher rate. The
Borough should sell two more bond issues in FY2015 and then not sell another bond issue for some time.
149
Annual principal and interest requirements on General Obligation Refunding and Construction Bonds.
Fiscal Year Principal Interest Total
2015 3,090,000 3,164,957 6,254,957
2016 2,205,000 2,505,113 4,710,113
2017 2,290,000 2,424,363 4,714,363
2018 2,370,000 2,335,963 4,705,963
2019 2,475,000 2,234,413 4,709,413
2020 2,565,000 2,144,463 4,709,463
2021 2,650,000 2,058,825 4,708,825
2022 2,770,000 1,942,601 4,712,601
2023 2,895,000 1,817,575 4,712,575
2024 3,025,000 1,686,288 4,711,288
2025 3,170,000 1,537,570 4,707,570
2026 3,310,000 1,402,025 4,712,025
2027 3,470,000 1,238,228 4,708,228
2028 3,645,000 1,064,121 4,709,121
2029 3,205,000 881,234 4,086,234
2030 3,365,000 720,315 4,085,315
2031 3,535,000 551,359 4,086,359
2032 3,085,000 381,190 3,466,190
2033 3,240,000 226,940 3,466,940
2034 1,690,000 84,750 1,774,750
58,050,000 30,402,288 88,452,288
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
KODIAK ISLAND BOROUGH
June 30, 2014
150
Fiscal year
Interest
rate
Interest due
July 01
Principal due
July 01
Interest due
January 01 Total
2015 4.100%122,136 450,000 122,136 694,272
122,136 450,000 122,136 694,272
KODIAK ISLAND BOROUGH
RETIREMENT SCHEDULE
GENERAL OBLIGATION BOND, 2004 SERIES C
June 30, 2014
1998 Bond Issue2004 C BOND ISSUE
This issue, dated July 7, 2004 was issued under a book entry system registered in the name of Cede & Company, as
Nominee of the Depository Trust Company, New York, New York, the securities depository for the 2004 Series C
Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond council,
Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This bond was issued to fund planning, design, and
construction of capital improvements to the Larsen Bay School, Kodiak Middle School and Kodiak High School.
The proceeds will also be used to develop an earthquake evaluation plan.
151
Fiscal year
Interest
rate
Interest due
November 01
Principal due
November 01
Interest due
May 01 Total
2015 4.00%162,775 530,000 152,175 844,950
162,775$ 530,000$ 152,175$ 844,950$
This issue, dated December 1, 2004, was issued under a book entry system registered in the name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for
the 2004 Series B Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was
rendered by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This bond was issued
to fund the acquisition and construction of school capital improvements in the Borough, including a new
school pool and the Kodiak High School Voc Ed/Classroom reclamation.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BOND, 2004 SERIES D
RETIREMENT SCHEDULE
June 30, 2014
1998 Bond Issue2004 B BOND ISSUE
152
Fiscal year
Interest
rate
Interest due
October 01
Principal due
April 01
Interest due
April 01 Total
2015 5.00%144,605 335,000 144,605 624,210
2016 5.00%136,230 350,000 136,230 622,460
2017 4.00%127,480 370,000 127,480 624,960
2018 4.00%120,080 380,000 120,080 620,160
2019 4.00%112,480 400,000 112,480 624,960
2020 4.25%104,480 415,000 104,480 623,960
2021 4.25%95,661 430,000 95,661 621,322
2022 4.38%86,524 450,000 86,524 623,048
2023 4.50%76,680 470,000 76,680 623,360
2024 4.70%66,105 490,000 66,105 622,210 -
2025 4.80%54,590 515,000 54,590 624,180
2026 4.90%42,230 540,000 42,230 624,460
2027 5.00%29,000 565,000 29,000 623,000
2028 5.00%14,875 595,000 14,875 624,750
1,211,020$ 6,305,000$ 1,211,020$ 8,727,040$
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BOND, 2008 SERIES A
This issue, dated April 15, 2008, was issued under a book entry system registered in the name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for the
2008 Series One Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was
rendered by bond council, Birch, Horton, Bittner and Cherot of Anchorage, Alaska. This bond was issued to
fund the acquisition and construction of school capital improvements in the Borough, including a new school
pool.
June 30, 2014
RETIREMENT SCHEDULE
1998 Bond Issue2008 A BOND ISSUE
153
Fiscal year
Interest
rate
Interest due
September 01
Principal due
April 01
Interest due
March 01 Total
2015 2.05%160,500 305,000 160,500 626,000
2016 2.36%155,925 310,000 155,925 621,850
2017 2.75%151,275 320,000 151,275 622,550
2018 3.12%146,475 330,000 146,475 622,950
2019 3.45%140,700 340,000 140,700 621,400
2020 3.70%133,900 355,000 133,900 622,800
2021 3.93%126,800 370,000 126,800 623,600
2022 4.80%119,400 385,000 119,400 623,800
2023 4.80%110,256 405,000 110,256 625,513
2024 4.80%100,638 425,000 100,638 626,275
2025 5.20%90,544 445,000 90,544 626,088
2026 5.20%79,975 465,000 79,975 624,950
2027 5.20%68,931 485,000 68,931 622,863
2028 5.20%56,503 510,000 56,503 623,006
2029 5.20%43,434 535,000 43,434 621,869
2030 5.20%29,725 565,000 29,725 624,450
2031 5.20%15,247 595,000 15,247 625,494
1,730,228.14$ 7,145,000.00$ 1,730,228.14$ 10,605,456.28$
This issue, dated February 15, 2011, was issued under a book entry system registered in the name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for the 2011
Series One Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by
bond council, Birch, Horton, Bittner and Cherot of Anchorage, Alaska. This bond was issued to fund the High
School Renovation and Renewal project.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BOND, 2008 SERIES A
RETIREMENT SCHEDULE
June 30, 2014
1998 Bond Issue2011 A BOND ISSUE
154
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
February 01
Interest due
February 01 Total
2015 4.00%479,670 730,000 479,670 1,689,340
2016 4.00%465,070 760,000 465,070 1,690,140
2017 4.00%449,870 790,000 449,870 1,689,740
2018 4.00%434,070 820,000 434,070 1,688,140
2019 5.00%417,670 855,000 417,670 1,690,340
2020 4.00%396,295 895,000 396,295 1,687,590
2021 4.00%378,395 935,000 378,395 1,691,790
2022 4.00%359,695 970,000 359,695 1,689,390
2023 4.00%340,295 1,010,000 340,295 1,690,590
2024 5.00%320,095 1,050,000 320,095 1,690,190
2025 5.00%293,845 1,100,000 293,845 1,687,690
2026 5.00%266,345 1,155,000 266,345 1,687,690
2027 5.00%237,470 1,215,000 237,470 1,689,940
2028 5.00%207,095 1,275,000 207,095 1,689,190
2029 5.00%175,220 1,340,000 175,220 1,690,440
2030 5.00%141,720 1,405,000 141,720 1,688,440
2031 5.00%106,595 1,475,000 106,595 1,688,190
2032 5.00%69,720 1,550,000 69,720 1,689,440
2033 3.80%30,970 1,630,000 30,970 1,691,940
5,570,105 20,960,000 5,570,105 32,100,210
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BOND, 2013 Series One
RETIREMENT SCHEDULE
June 30, 2014
2013 SERIES A BOND ISSUE
This issue, dated March 12, 2013, was issued under a book entry system registered in the name of Cede & Company,
as Nominee of the Depository Trust Company, New York, New York, the securities depository for the 2013Series
One Bond. This issue was mareketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond
council, Birch, Horton, Bittner and Cherot of Anchorage, Alaska. This bond was issued to fund the High School
Renovation and Renewal project.
155
Fiscal Year
Interest
Rate
Interest Due
September 01
Principal Due
March 01
Interest Due
March 01 Total
2015 2.00%533,454 740,000 502,731 1,776,185
2016 3.00%495,331 785,000 495,331 1,775,663
2017 4.00%483,556 810,000 483,556 1,777,113
2018 5.00%467,356 840,000 467,356 1,774,713
2019 2.00%446,356 880,000 446,356 1,772,713
2020 2.00%437,556 900,000 437,556 1,775,113
2021 5.00%428,556 915,000 428,556 1,772,113
2022 5.00%405,681 965,000 405,681 1,776,363
2023 5.00%381,556 1,010,000 381,556 1,773,113
2024 5.00%356,306 1,060,000 356,306 1,772,613
2025 3.12%329,806 1,110,000 329,806 1,769,613
2026 5.00%312,463 1,150,000 312,463 1,774,925
2027 5.00%283,713 1,205,000 283,713 1,772,425
2028 5.00%253,588 1,265,000 253,588 1,772,175
2029 5.00%221,963 1,330,000 221,963 1,773,925
2030 5.00%188,713 1,395,000 188,713 1,772,425
2031 4.50%153,838 1,465,000 153,838 1,772,675
2032 5.00%120,875 1,535,000 120,875 1,776,750
2033 5.00%82,500 1,610,000 82,500 1,775,000
2034 5.00%42,250 1,690,000 42,500 1,774,750
6,425,416 22,660,000 6,394,944 35,480,360
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BOND, 2014 Series One
RETIREMENT SCHEDULE
June 30, 2014
2014 SERIES 1 BOND ISSUE
This issue, dated March 12, 2013, was issued under a book entry system registered in the name of Cede & Company,
as Nominee of the Depository Trust Company, New York, New York, the securities depository for the 2013Series
One Bond. This issue was mareketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond
council, Birch, Horton, Bittner and Cherot of Anchorage, Alaska. This bond was issued to fund the High School
Renovation and Renewal project.
156
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157
CAPITAL PROJECTS FUND
Capital project funds have been set up to account for projects that are not ongoing in nature, are
budgeted for total cost of the project rather than annual expenditures or expenses, and relate to one specific
activity. This specific activity is usually building something.
Many of our projects are related to education, specifically the Kodiak Island Borough School District.
Under State law the Borough must contribute a range of funds to the School District. There is a rather complicated
formula setting both the minimum and the maximum contribution that the Borough will make to the School
District.
At this time the Borough is contributing the maximum amount p ossible under State law to the School
District. When the Borough completes a capital project for the School District, such as a new school, the Borough
cannot give any money to the School District for maintenance, operation, or other costs relating to thi s capital
project. Because of this there is no ongoing Borough expense on projects built for the School District.
We also have other projects, that when completed, will be operated and maintained by other entities. At
this time we are working on projects for both the State of Alaska and Native Corporations.
Altogether, the Borough has $185,781,442 in ongoing capital projects. This represents $13,439 in ongoing
capital projects for every man, woman and child in the Borough. These projects are within 8 di fferent capital
project funds.
These eight Capital Project Funds are:
Borough Capital Projects
Bonded Capital Projects
State Grants
Borough Capital Projects
High School Renovation and Replacement Project
Renewal and Replacement Projects
Landfill Projects
Hospital Projects
Capital Projects by Fund
Fund 410- Borough Capital Projects Fund 420- Bonded Debt School Construction
Fund 430- State Capital Grants Fund 450-Borough Capital Projects
Fund 460- HS Renovation and Renewal Fund 469-Renewal and Replacement Prj
Fund 490- Landfill Capital Projects Fund 495- Hospital Capital Projects
158
Borough Capital Projects
The Borough Capital Projects Fund is for projects that don’t fit into the other funds, much like the General
Fund is in relation to other funds. We currently have $648,101 in ongoing capital projects in this fund.
Here are some of this fund’s highlights:
The Borough has purchased and is implementing a new assessing program. The program currently in use
was purchased in the early 1990’s and is obsolete. The Borough did not have a maintenance agreement
for this program.
We have several projects related to seismic upgrades to our schools. The Borough is located in the “ring
of fire” earthquake zone and having schools capable of handling earthquakes is vitally important.
Bonded Capital Projects
At this time, all of the Borough’s projects funded with General Obligation Bonds are education related.
There are $30,409,134 in ongoing capital projects in this fund. On October 6, 2009, the voters approved
$76,310,000 in general obligation bond issue for the renewal and replacement of the high school. Because of this
several of our projects to update the existing school that are being funded by the 2004A and 2004B bond issue are
on hold. Some highlights of this fund are:
The Borough is building a new high school swimming pool. This pool is in a separate building from the
rest of the high school. The total cost of this pool is estimated to be $14,595,000. Because Kodiak is an
island, having a swimming pool is vital.
Many of these projects are in rural villages. These villages are not on the road system and can only be
accessed by barge or air. Because of this the costs are very high. Two of our larger projects are the
construction of new gyms in Old Harbor and Larsen Bay.
We have also budgeted $2,700,000 to improve the ability of our middle school (junior high) to withstand
earthquake damage.
Again, because all of these projects will be transferred to the School District upon completion there will be no
effect on the Borough’s budget.
State Capital Grants
The State of Alaska has awarded the Kodiak Island Borough an impressive array of grants. At this time the
Borough has $2,224,703 in State Capital Grants. Large grants include $1,025,000 in a emergency shelter in
Womens Bay and $164,000 in a East Elemtary School Seismic Upgrade.
Borough Capital Projects Fund 450
The Borough has $10,598,117 in ongoing capital projects fund in the second general capital projects fund.
Kodiak High School Renovation and Renewal
On October 9, 2009 the voters approved a $76,310,000 bond issue for the High School Renovation and Addition
project. We have budgeted $7,000,000 for the design work in FY2011. The construction will take place over the
next four years and will hopefully be complete in FY2016.
159
Renewal and Replacement Capital Projects
This fund is for the renewal and replacement of worn out and obsolete capital assets. This will be funded
with a loan from the Facilities Fund which will be paid with General Fund property taxes.
Solid Waste Capital Projects
The Borough has $32,000,000 in capital projects relating to our landfill.
Hospital Capital Projects
The Borough has $19,685,000 budgeted for a long term care center.
The Future
The Borough is still considering other capital projects to benefit the residents of the Borough. The project
with the most promise is a new dock in the Anton Larsen Bay.
The Borough is currently at the maximum level of projects we can manage at this time.
160
Capital Projects
Summary by Fund
FY14 Amended
Budget
Completed
Projects
FY 2015
Additions
FY2015
L-T-D Budget
Revenues:
Fund 410- Borough Capital Projects $648,101 $- $- $648,101
Fund 420- Bonded Debt School Const.30,409,134 - - 30,409,134
Fund 430- StateCapital Grants 2,224,703 - - 2,224,703
Fund 450-Borough Capital Projects 10,598,117 - - 10,598,117
Fund 460- HS Renovation and Renewal 80,479,009 - - 80,479,009
Fund 469-Renewal and Replacement Prj 9,737,378 - - 9,737,378
Fund 490- Enterprise Fund Capital Projects 32,000,000 - - 32,000,000
Fund 495- Enterprise Fund Capital Projects 19,685,000 - - 19,685,000
Total Revenues:$185,781,442 $- $- $185,781,442
Projects
Fund 410- Borough Capital Projects $648,101 $- $- $648,101
Fund 420- Bonded Debt School Construction 30,409,134 - - 30,409,134
Fund 430- State Capital Grants 2,224,703 - - 2,224,703
Fund 450-Borough Capital Projects 10,598,117 - - 10,598,117
Fund 460- HS Renovation and Renewal 80,479,009 - - 80,479,009
Fund 469-Renewal and Replacement Prj 9,737,378 - - 9,737,378
Fund 490- Landfill Capital Projects 32,000,000 - - 32,000,000
Fund 495- Hospital Capital Projects 19,685,000 - - 19,685,000
Total Projects:$185,781,442 $-$ $-$ $185,781,442
161
Previous
Years Activity
Activity
FY 2014
Activity
FY 2015
Activity
FY 2016
Activity
FY 2017
Activity
FY 2018
648,101 $648,101 $- $- $$-
17,056,304 200,000 200,000 150,000 59,559 -
447,387 447,387 - - - -
4,014,320 476,416 3,931,917 - - -
69,564,544 186,000 10,542,627 50,000 50,000 85,838
1,629,078 8,108,300 - - - -
8,181,648 3,650,000 12,281,900 - - -
19,685,000 - - - - -
121,226,382 $13,716,204 $26,956,443 $200,000 $109,559 $85,838
418,690 $418,690 $229,411 $- $- $-
30,028,631 - 380,504 - - -
151,660 151,660 1,464,490 - - -
4,743,791 4,743,791 5,727,411 - - -
44,363,448 44,363,448 36,115,561 - - -
3,140,078 - 6,597,300 - - -
17,455,578 3,477,274 11,067,148 - - -
14,973,921 - 4,891,079 - - -
115,275,796 $53,154,863 $66,472,904 $0 $0 $0
162
Capital Projects
Fund 410-Borough Capital Projects:
FY14 Amended
Budget
Completed
Projects
FY 2015
Amendments
FY2014
L-T-D Budget
Total Revenues 648,101$ -$ -$ 648,101$
Projects:
85 Village Metals 150,000$ -$ -$ 150,000$
03105 Northstar School road/parking lot design 55,000 - - 55,000
08004 Computer Asst Mass Appraisal/Collection 400,000 - - 400,000
400 Undesignated 43,101 - - 43,101
Total Borough Projects 648,101$ -$ -$ 648,101$
163
Project To
date
Activity
FY 2015
Activity
FY 2016
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
648,101$ -$ -$ -$ -$ -$
10,411$ 139,589$ -$ -$ -$ -$
49,439 5,560 - - - -
358,839 41,161 - - - -
- 43,101 - - - -
418,690$ 229,411$ -$ -$ -$ -$
164
Project Title:Village Metals Project Number: 85
Project Description:Collect waste metals in the villages
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration 10,000$ 782$ 9,218$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 140,000 8,798 131,202 139,589 - - - -
Equipment - 262 (262) - - - - -
Other Services - 569 (569) - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 150,000$ 10,411$ 139,589$ 139,589$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Contributions and interest earnings
Operating Budget Effect:$10,000 per year from the Buildings and Grounds Fund
Project Title:Northstar School Road/Parking Lot Design Project Number: 03105
Project Description:Design a combined playground/parking area and address drainage issues
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration 8,000$ 8,995$ (995)$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 5,000 18,184 (13,184) - - - - -
Construction 42,000 21,737 20,263 5,561 - - - -
Equipment - - - - - - - -
Other Services - 523 (523) - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 55,000$ 49,439$ 5,561$ 5,561$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Interest Earnings
Operating Budget Effect:None-if project is completed the School District will be responsible for all operating and maintenance costs
165
Project Title:Computer Assisted Mass Appraisal & Collection Prg.Project Number: 08004
Project Description:To purchase a new assessment and collection computer program
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Equipment 360,000$ 115,544$ 244,456$ -$ -$ -$ -$ -$
Indirect Admin - - - - - - - -
Other Services 40,000 243,295 (203,295) 41,161 - - - -
Art - - - - - - - -
Contingency - - - - - - - -
Totals 400,000$ 358,839$ 41,161$ 41,161$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Transfer in from the General Fund
Operating Budget Effect: At the current time our median sales ratio is 79%. If this new technology moves us to 100%
our general fund tax revenues should increase by $1,900,000 at our current mill rate (10.5) mills.
166
CAPITAL PROJECTS
Fund 420-Bonded Debt School Construction
FY 2014
L-T-D Budget
Completed
Projects
FY 2015
Amendments
FY 2015
L-T-D Budget
Revenues:
Interest 3,488,407$ -$ -$ 3,488,407$
Proceeds from 2004A Bond Issue 6,437,718 - - 6,437,718
Proceeds from 2004B Bond Issue 11,050,000 - - 11,050,000
Proceeds from 2008 Bond Issue 8,000,000 - - 8,000,000
Transfer in from Fund 410 933,009 933,009 - -
Total Revenues/Transfers In 29,909,134$ 933,009$ -$ 28,976,125$
Projects:
03119 High School Swimming Pool 14,210,000$ Complete -
04101 Old Harbor Gym 3,282,085 Complete - -
04102 Larsen Bay School repair 7,591 Complete - -
04103 Ouzinkie Gym 3,151,444 Complete - -
05002 Earthquake evaluation 341,413 Complete - -
05009 Kodiak Middle School concrete repair 673,779 Complete - 673,779
05010 KHS Asb Removal/Floor cov 450/515 212,518 Complete - -
05011 District-wide floor covering replacement 767,840 Complete - -
05012 KHS heating and ventilation 236,818 Complete - -
05013 KHS Exterior Insulation & Window Upgrade 4,441 Complete - -
05014 KMZ/MZ Complex Roof Upgrade 1,410,708 Complete - -
05015 High School Voc ed classroom/reclamation 1,263,358 Complete - -
05016 East School heating and ventilation 580,647 Complete - -
05017 Learning Center Remodel 5,297 Complete - -
Tranfer to HS R & R 4,261,195 Complete - -
Total Project 30,409,134$ -$ -$ 30,409,134$
167
Project to
date
Activity
FY 2015
Activity
FY 2016
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
2,878,848 200,000 200,000 150,000 59,559 -
- - - - - -
6,177,456 - - - - -
8,000,000 - - - - -
- - - - - -
17,056,304$ 200,000$ 200,000$ 150,000$ 59,559$ -$
-$ -$ -$ -$ -$ -$
- - - - - -
- - - - - -
- - - - - -
-$ - - - - -
293,275 380,504 - - - -
- -
- - - - - -
- - - - - -
- -
- -
- - - - - -
- - - - - -
- -
- -
293,275$ 380,504$ -$ -$ -$ -$
168
Project Title:KMS, Repair Spalling Concrete Project Number: 05009
Project Description:Repair/replace 5,000 sf of concrete walks and stairs at Kodiak Middle School
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construct Mgmt. Consultant -$ 3,055$ (3,055)$ -$ -$ -$ -$ -$
Construct Mgmt. in-house 18,358 21,249 (2,891) - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 49,933 39,080 10,853 - - - - -
Construction 592,541 217,925 374,616 380,504 - - - -
Equipment 1 1 (0) - - - - -
Technology - - - - - - - -
Indirect Admin 2,834 11,965 (9,131) - - - - -
Art - - - - - - - -
Contingency 10,112 - 10,112 - - - - -
Totals 673,779$ 293,275$ 380,504$ 380,504$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:2004A Bond Issue
Operating Budget Effect:This project will not change maintenance or operating expenses.
169
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170
CAPITAL PROJECTS
Fund 430- State Capital Grants
FY14 Amended
Budget
Completed
Projects
FY 2015
Amendments
FY2015
L-T-D Budget
Revenues:
07009 Tsunami Siren, Upgrades and Additions 100,000 - - 100,000
09002 Alaska Safe Routes to School 5,000 - - 5,000
09007 Denali Grant (for Transportation Study)125,000 Complete - 125,000
09007 DOT Grant (for Transportation Study)100,000 Complete - 100,000
10025 Akhiok, Ouzinkie, Larsen Bay Village Warning Sirens 141,703 Complete - 141,703
10026 Old Harbor Village Warning Sirens 135,000 Complete 135,000
10032 Women's Bay Emergency Shelter - HUD grant (Federal)1,500,000 - - 1,500,000
Interest Earnings 118,000 - - 118,000
Total Revenues/Transfers In 2,224,703$ -$ -$ 2,224,703$
CAPITAL PROJECTS
Fund 430- State Capital Grants
FY14 Amended
Budget
Completed
Projects
FY 2015
Amendments
FY2015
L-T-D Budget
Projects:
07003 Island Lake Trail 48,000 48,000
07004 Larsen Bay Equipment 70,000 70,000
07009 Tsunami Siren, Upgrades & Additions 100,000 - - 100,000
09002 Alaska Safe Routes to School 5,000 - - 5,000
09007 Island Wide Transportation Study 225,000 Complete - -
10025 Akhiok, Ouzinkie, Larsen Bay Village Warning Sirens 141,703 Complete - -
10026 Old Harbor Village Warning Sirens 135,000 Complete - -
10032 Women's Bay Emergency Shelter - HUD grant (Federal)1,500,000 - - 1,500,000
Total State Grant Projects 2,224,703$ -$ -$ 1,723,000$
171
Project To
Date
Activity
FY 2015
Activity
FY 2016
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
51,159 48,841 - - - -
5,000 - - - - -
108,151 - - - - -
100,000 - - - - -
135,000 - - - - -
45,000 -
- 1,500,000 - - - -
3,077 114,923 - - - -
447,387$ 1,663,764$ -$ -$ -$ -$
Project To
Date
Activity
FY 2015
Activity
FY 2016
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
4,194 43,806 - - - -
67,829 2,171 - - - -
74,698 25,302 - - - -
- 5,000 - - - -
208,151 - - - - -
141,703 - - - - -
45,000 - - - - -
111,789 1,388,211 - - - -
653,363$ 1,464,490$ -$ -$ -$ -$
172
Project Title:Island Lake Trail Project Number: 07003
Project Description:Extend the Island Lake Trail
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction Mgmr,Consultant 1,920$ -$ 1,920$ -$ -$ -$ -$
Construction Mgmt,In-house - 377 (377) - - - -
Land - - - - - - -
Site Investigation 4,800 - 4,800 43,806 - - -
Design Services 41,280 - 41,280 - - - -
Construction - 3,817 (3,817) - - - -
Totals 48,000$ 4,194$ 43,806$ 43,806$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant
Operating Budget Effect:This is a pass through grant. After the trail is completed BLM will be responsible for maintenance.
Project Title:Larsen Bay Equipment Project Number: 07004
Project Description:A pass through grant to the City of Larsen Bay
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration 70,000$ 67,829$ 2,171$ 2,171$ -$ -$ -$ -$
Totals 70,000$ 67,829$ 2,171$ 2,171$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant
Operating Budget Effect:The City of Larsen Bay will own all equipment and be responsible for all operating
and maintenance costs.
173
Project Title:Tsunami Siren Upgrade/Addition Project Number: 07009
Project Description:Repair and/or replace aging tsunami sirens
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Consruct Mgmr, Consultant 4,000$ -$ 4,000$ -$
Construct Mgmt, in-house - 144 (144) -
Land - - - -
Site Investigation - - - -
Design Services 96,000 2,473 93,527 25,302
Construction - 52,648 (52,648) -
Equipment - 13,226 (13,226) -
Indirect Admin - 6,207 (6,207) -
Contingency - - - -
Totals 100,000$ 74,698$ 25,302$ 25,302$
Cost Beyond 5-year program:None
Source of Funding:State grant
Operating Budget Effect:This should reduce maintenance costs a minimal amount.
Project Title:Alaska Safe Routes to School Project Number: 09002
Project Description:Safe routes to Schools
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construct Mgmt,Consultant -$ -$ -$ -$ -$ -$ -$ -$
Construct Mgmt, in-house - - - - - - - -
Art - - - - - - - -
Site Investigation - - - - - - - -
Design Services 5,000 - 5,000 5,000 - - - -
Construction - - - - - - - -
Equipment - - - - - - - -
Indirect Admin - - - - - - - -
Contingency - - - - - - - -
Totals 5,000 - 5,000 5,000 - - - -
Cost Beyond 5-year program:None
Source of Funding:State grant
Operating Budget Effect:None
174
Project Title:Women's Bay Emergency Shelter Project Number: 10032
Project Description:Warning sirens
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construct Mgmt, Consultant -$ 585$ (585)$ -$ -$ -$ -$ -$
Construct Mgmt, in-house - - - - - - - -
Land - - - - - - - -
Site Investigation - 2,060 (2,060) - - - - -
Design Services 210,000 101,617 108,383 1,388,211 - - - -
Construction 1,080,000 1,080,000 - - - - -
Equipment 150,000 - 150,000 - - - - -
Indirect Admin 60,000 7,527 52,473 - - - - -
Totals 1,500,000$ 111,789$ 1,388,211$ 1,388,211$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant & HUD Grant
Operating Budget Effect:There will be a minimal maintenance cost after the shelter is complete
175
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176
Capital Projects FY14 Amended Completed FY 2015 FY 2015
Fund 450-Borough Capital Projects:Budget Projects Amendments L-T-D Budget
Revenues:
State Seismic Reimbursement 6,121,375$ -$ -$ 6,121,375$
11001 KMS Gym Seismic Upgrade 405,382 405,382 - 405,382
FEMA 41,135 41,135 - 41,135
Interest Revenue 157,364 157,364
State Grant 3,560,992 1,729,515 - 3,560,992
Total Revenues 10,286,248 2,176,032 - 10,286,248
Operating Transfers In:
Transfer in from Fund 410 81,769$ 81,769
Transfer in - Building & Grounds 95,000 - - 95,000
Transfer in fund 250 115,100 115,100
Transfer in - Fund 100 - local Match Denalit Anton Larsen grant 20,000 - - 20,000
Total Operating Transfers In 311,869 - - 311,869
Total Revenues 10,598,117$ 2,176,032$ -$ 10,598,117$
Projects:
09011 Auditorium Roof 703,038 703,038 - 703,038
09013 High School Fire alarms 34,028 34,028 - 34,028
09015 Demo Old Chiniak School 83,024 83,024 - 83,024
09016 Akhiok Sewer Line 25,494 25,494 - 25,494
09018 Middle Sch. Close(in place) & Replace UST 16,226 16,226 - 16,226
09020 Main Roof 52,595 52,595 - 52,595
09021 Boro. Bldg. Sidewalk and Handrail Repairs 50,567 50,567 - 50,567
10000 High School Parking Lot Paving 283,113 283,113 - 283,113
10001 School District Small Projects 41,127 41,127 - 41,127
10003 Emergency Measures - FEMA 16,907 16,907 - 16,907
10004 Panamaroff Creek Road - FEMA 22,755 22,755 - 22,755
10006 Fairgrounds General Debris FEMA 8,270 8,270 - 8,270
10007 Fairgrounds General Repair-FEMA 21,992 21,992 - 21,992
10008 Fairgrounds Emergency Measures FEMA 4,959 4,959 - 4,959
10009 Middle Bay/Chiniak Rain Event - FEMA 28,015 28,015 - 28,015
10010 Womens Bay Service Area Debris - FEMA 25,919 25,919 - 25,919
10011 Bells Flats Road - FEMA 16,942 16,942 - 16,942
10012 Panamaroff Creek Road - FEMA 32,270 32,270 - 32,270
10013 Panamaroff Creek Road Section FEMA 9,970 9,970 - 9,970
10014 South Russian Creek Road - FEMA 85,033 85,033 - 85,033
10017 Chiniak Soil Remediation 27,234 27,234 - 27,234
10020 Bioplug Sargent Creek - FEMA 41,135 41,135
10024 Karluk Village Warning Sirens 61,936 61,936 61,936
10028 Marmot Dr & Harbor Way-FEMA 1,845 1,845 1,845
10029 Kodiak Middle School Emergency Gen.82,661 82,661 - 82,661
11001 KMS Gym Sesmic Grant 405,382 405,382 - 405,382
12009 Chiniak Siren 45,000 45,000
12010 Anton Larsen Dock 2,100,000 2,100,000
12012 Old Harbor Emergency Generator*1,007,000 1,007,000
12013 Karluk Emergency Generator*33,000 33,000
12016 Bayside Emergency Generator*155,100 155,100
13004 CIAP Village Metal & Hazmat Removal*2,187,452 2,187,452
13005 Homeland Security Grant 35,000 35,000 35,000
13009 CIAP Trail Improvements*208,540 208,540
14001 Lake Orbin Culvert Replacment*40,000 40,000
Contingencies 119,036 - - 119,036
Transfer to Fund 410 369,499 - - 369,499
Transfer to Fund 420 933,009 - - 933,009
Transfer to Fund 469 1,183,044 - - 1,183,044
Total Borough Projects 10,598,117$ 2,176,302$ -$ 10,598,117$
177
Project Activity Activity Activity Activity Activity
To Date FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
3,740,229$ -$ -$ -$ -$ -$
- 405,382 - - - -
82,270 - - - - -
157,364 - - - - -
34,457 3,526,535 - - - -
4,014,320 3,931,917 - - - -
81,769$
95,000 - - - - -
115,100
20,000 - - - - -
230,100 - - - - -
4,244,420$ 3,931,917$ -$ -$ -$ -$
703,038 - - - - -
34,028 - - - - -
83,024 - - - - -
25,494 - - - - -
16,226 - - - - -
52,566 - - - - -
50,567 - - - - -
283,113 - - - - -
41,127 - - - - -
16,907 - - - - -
22,755 - - - -
8,270 - - - - -
21,992 - - - - -
4,959 - - - - -
28,015 - - - - -
25,919 - - - - -
16,942 - - - - -
32,270 - - - - -
10,213 - - - - -
85,033 - - - - -
27,233 - - - - -
1,157 39,978
55,073
630
82,661 - - - - -
405,382 - - - - -
475 44,525
60,192 2,039,808
461 1,006,539
390 32,610
26,046 129,054
- 2,187,452
34,988 -
- 208,540
1,095 38,905
- - - - - -
369,499 - - - - -
933,009 - - - - -
1,183,044 - - - - -
4,743,791$ 5,727,411$ -$ -$ -$ -$
178
Project Title:Biolplug Sargent Creek FEMA Project Number: 10020
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House 41,135 1,157 39,978 39,978 - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 41,135$ 1,157$ 39,978$ 39,978$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:FEMA Grant
Operating Budget Effect:None
Project Title:Chiniak Siren Project Number: 12009
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House 45,000 475 44,525 - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction - - - 44,525 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 45,000$ 475$ 44,525$ 44,525$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
179
Project Title:Anton Larsen Dock Project Number: 12010
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - 520 (520) - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - 51,283 (51,283) - - - - -
Construction 2,100,000 - 2,100,000 2,039,808 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - 8,389 (8,389) - - - - -
Overhead - - - - - - - -
Totals 2,100,000$ 60,192$ 2,039,808$ 2,039,808$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
Project Title:Emergency Generator Contingency Project Number: 12011
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - 69,821 (69,821) 92,646 - - - -
Construction - - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 168,853 - 168,853 - - - - -
Overhead 6,387 (6,387) - - - - -
Totals 168,853$ 76,207$ 92,646$ 92,646$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
180
Project Title:Old Harbor Emergency Generator Project Number: 12012
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House 130 (130) - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 1,007,000 - 1,007,000 1,006,539 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - 331 (331) - - - - -
Totals 1,007,000$ 461$ 1,006,539$ 1,006,539$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
Project Title:Karluk Emergency Generator Project Number: 12013
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House 390 (390) - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 33,000 - 33,000 32,610 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 33,000$ 390$ 32,610$ 32,610$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
181
Project Title:Bayside Emergency Generator Project Number: 12016
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 26,288 22,520 3,768 - - - - -
Construction 116,288 - 116,288 129,054 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 7,514 - 7,514 - - - - -
Overhead 5,010 3,526 1,484 - - - - -
Totals 155,100$ 26,046$ 129,054$ 129,054$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska and local fund
Operating Budget Effect:None
Project Title:Metal Debris and Household Hazardous Waste Clean-up Project Number: 13004
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 2,187,452 - 2,187,452 2,187,452 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 2,187,452$ -$ 2,187,452$ 2,187,452$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:United States Department of Interior
Operating Budget Effect:None
182
Project Title:CIAP Trail Improvments Project Number: 13009
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 208,540 - 208,540 208,540 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 208,540$ -$ 208,540$ 208,540$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:United States Department of Interior
Operating Budget Effect:None
Project Title:Lake Orbin Culvert Replacement Project Number: 14001
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 12,000 - 12,000 38,905 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 23,000 680 22,320 - - - - -
Overhead 5,000 414 4,586 - - - - -
Totals 40,000$ 1,095$ 38,905$ 38,905$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Kodiak Soil and Water Conservation District passthru USFWS
Operating Budget Effect:None
183
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184
Capital Projects FY14 Amended Completed FY 2015 FY 2015
Fund 460-Kodiak HS Renovation and Addition Budget Projects Amendments L-T-D Budget
Revenues:
Sale of Bonds 68,243,814$ -$ -$ 68,243,814$
State Grant 7,538,000 7,538,000
Transfer in - Fund 420 4,167,212 4,167,212
Transfer in - Fund 410 93,983 93,983
Interest Earnings 436,000 436,000
Total Revenues 80,479,009$ -$ -$ 80,479,009$
Projects:
10021 Kodiak High School Renovation and Renewal 80,479,009 - - 80,479,009
Total Borough Projects 80,479,009$ -$ -$ 80,479,009$
185
Project Activity Activity Activity Activity Activity
To Date FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
58,156,484$ 10,087,330$ -$ -$ -$ -$
7,132,703 405,297 - - - -
4,261,195 (93,983) - - - -
- 93,983 - - - -
14,162 50,000 50,000 50,000 85,838
69,564,544$ 10,542,627$ 50,000$ 50,000$ 85,838$ -$
44,363,448 36,115,561 - - - -
44,363,448$ 36,115,561$ -$ -$ -$ -$
186
Project Title:Kodiak High School Renovation and Renewal Project Number: 10021
Project Description:Renovate High School
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-18 2017-18 2018-19
Construction Mgmt by Consultant 1,335,155$ 631,294$ 703,861$ -$ -$ -$ -$ -$
Site Investigation - 5,930 (5,930) - - - - -
Design Services 6,739,369 5,599,151 1,140,218 - - - - -
Construction 66,757,750 36,604,034 30,153,716 36,115,561 - - - -
Equipment 2,000,000 582,492 1,417,508 - - - - -
District Admin Overhead 1,300,000 714,442 585,558 - - - - -
Art 667,578 226,106 441,472 - - - - -
Contingency 1,679,157 - 1,679,157 - - - -
Totals 80,479,009$ 44,363,448$ 36,115,561$ 36,115,561$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Bond Issue ; State of Alaska
Operating Budget Effect:It should not be a material change in costs.
187
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188
Capital Projects FY14 Amended Completed FY 2015 FY 2015
Fund 469-Renewal and Replacement Projects Budget Projects Amendments L-T-D Budget
Revenues:
Property Tax 800,000$ -$ -$ 800,000$
Legislative Grant - Emergency Generator 435,147 - - 435,147
Shuyak Fund`780,196 - - 780,196
Transfer in from General Fund 100,000 - - 100,000
Transfer in from Fund Facilities Fund 1,622,035 - - 1,622,035
Facilities Fund Loan 6,000,000 - - 6,000,000
Total Revenues 9,737,378$ -$ -$ 9,737,378$
Projects:
11002 East elementary Generator & Building 1,281,537 - - 1,281,537
11003 Chiniak Remove UST 369,169 - - 369,169
11005 Borough Building Combustion Air Fan - - - -
11009 Karluk Remove UST 562,931 - - 562,931
12001 Boro Bldg & East Exterior Paint 357,127 - 357,127
12002 Port Lions Remove UST 73 - - 73
12003 Boro Bldg New Receptacles 55 - - 55
12004 Boro Bldg Return Air Duct for 2nd floor 666 - - 666
12005 East & Peterson Flooring 738,504 - - 738,504
12006 KMS Elevator Controls 51,840 - - 51,840
12007 Larsen Bay HVAC Controls & Equipment 598,200 - - 598,200
12008 Main Remove UST 62 - - 62
12017 Baranof Park 500,000 - - 500,000
13006 Borough Building Rehab 1,718,932 - - 1,718,932
13007 Port Lions Exterior Painting 121,700 - - 121,700
13010 Kodiak Middle School HVAC Controls 1,537,255 - - 1,537,255
13012 Middle School Paving 415,383 - - 415,383
13013 Auditorium Flooring Foyer & Hall 141,505 - - 141,505
Loan Payment - - -
R and R Contingencies 1,342,439 - - 1,342,439
Total Borough Projects 9,737,378$ -$ -$ 9,737,378$
189
Project Activity Activity Activity Activity Activity
To Date FY 2015 FY 2016 FY 2017 FY 2018 FY2019
350,532$ 449,468$ -$ -$ -$ -$
437,413 (2,266)
532,310 247,886
83,220 16,780
- 1,622,035 - - - -
225,603 5,774,397 - - - -
1,629,078$ 8,108,300$ -$ -$ -$ -$
1,208,900 72,637 - - - -
142,626 226,543 - - - -
- - - - - -
405,834 157,097 - - - -
313,943 43,184 - - - -
73 - - - - -
55 - - - - -
666 - - - - -
5,334 733,170 - - - -
46 51,794 - - - -
538,163 60,037 - - - -
62 - - - - -
500,000 - - - - -
23,520 1,695,412 - - - -
856 120,844 - - - -
- 1,537,255 - - - -
- 415,383 - - - -
- 141,505 - - - -
- - - - - -
- 1,342,439 - - - -
3,140,078$ 6,597,300$ -$ -$ -$ -$
190
Project Title:East Elemtary Generator and Building Project Number: 11002
Project Description:To constuct a generator at East Elementary School
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant 57,538$ 260$ 57,278$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 94,154 139,121 (44,967) 72,637 - - - -
Construction 1,046,153 1,029,708 16,445 - - - - -
Equipment 52,307 52,307 - - - - -
Overhead 31,385 39,811 (8,426) - - - - -
Contingency - - - - - - - -
Overhead - - - - - -
Totals 1,281,537$ 1,208,900$ 72,637$ 72,637$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes; part State grant
Operating Budget Effect:None
Project Title:Chiniak Remove UST Project Number: 11003
Project Description:Remove Underground storage tank
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 58,685 24,240 34,445 - - - - -
Construction 244,872 100,062 144,810 226,543 - - - -
Equipment 27,233 - 27,233 - - - - -
Other Services - - - - - - - -
Contingency 15,225 - 15,225 - - - - -
Overhead 23,154 18,324 4,830 - - - - -
Totals 369,169$ 142,626$ 226,543$ 226,543$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
Project Title:Island Wide UST Removal Replacement Project Number: 11009
Project Description:Remove underground storage tank
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ - -$ -$ -$ -$
Land - - - - - - - -
Site Investigation 6,302 6,302 0 - - - - -
Design Services 33,035 34,671 (1,636) - - - - -
Construction 446,477 300,209 146,268 157,097 - - - -
Equipment 41,345 41,345 - - - - - -
Contingency 19,255 - 19,255 - - - - -
Overhead 16,517 23,306 (6,789) - - - - -
Totals 562,931$ 405,834$ 157,097$ 157,097$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
191
Project Title:Borough Building and East Elemtarty Exterior Painting Project Number: 12001
Project Description:Paint these two buildings
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant 4,550$ 4,550$ -$ -$ -$ -$ -$ -$
Land - - - - - - -
Site Investigation - - - - - - - -
Design Services 32,966 18,433 14,534 43,184 - - - -
Construction 275,965 279,273 (3,308) - - - - -
Equipment - - - - - - - -
Contingency 21,669 - 21,669 - - - - -
Overhead 21,977 11,687 10,290 - - - - -
Totals 357,127$ 313,943$ 43,184$ 43,184$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
Project Title:East & Peterson Flooring Project Number: 12005
Project Description:To replace flooring at East and Peterson Elementary Schools
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant 12,517$ -$ 12,517$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 37,551 2,979 34,572 - - - - -
Construction 625,851 - 625,851 733,170 - - - -
Equipment - - - - - - - -
Contingency 31,293 - 31,293 - - - - -
Overhead 31,292 2,355 28,937 - - - - -
Totals 738,504$ 5,334$ 733,170$ 733,170$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
Project Title:KMS Elevator Controls Project Number: 12006
Project Description:To replace elevator controls at East Elemntary School
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 2,722 - 2,722 2,722 - - - -
Construction 45,374 - 45,374 45,374 - - - -
Equipment - - - - - - - -
Contingency 2,269 - 2,269 2,269 - - - -
Overhead 1,475 46 1,429 1,429 - - - -
Totals 51,840$ 46$ 51,794$ 51,794$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
192
Project Title:Larsen Bay old HVAC Ewuipment and Controls Project Number: 12007
Project Description:To replace HVAC controls and equipment at Larsen Bay School
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - -
Design Services 49,850 29,008 20,842 - - - - -
Construction 498,560 498,560 - 60,037 - - - -
Equipment - - - - - - - -
Contingency 33,273 - 33,273 - - - - -
Overhead 16,517 10,595 5,922 - - - - -
Totals 598,200$ 538,163$ 60,037$ 60,037$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
Project Title:Borough Building Rehab Project Number: 13006
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 171,893 23,182 148,711 - - - -
Construction 1,203,253 1,203,253 1,695,412 - - - -
Equipment - - - - - -
Contingency 171,893 - 171,893 - - - - -
Overhead 171,893 338 171,555 - - - - -
Totals 1,718,932$ 23,520$ 1,695,412$ 1,695,412$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Port Lions Exterior Painting Project Number: 13007
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 18,255 821 17,434 - - - -
Construction 79,105 79,105 120,844 - - - -
Equipment - - - - - -
Contingency 12,170 - 12,170 - - - - -
Overhead 12,170 35 12,135 - - - - -
Totals 121,700$ 856$ 120,844$ 120,844$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
193
Project Title:Kodiak Middle School HVAC Controls Project Number: 13010
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - -
Construction 1,537,255 1,537,255 1,537,255 - -
Equipment - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - -
Totals 1,537,255$ -$ 1,537,255$ 1,537,255$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Middle School Paving Project Number: 13012
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - -
Construction 415,383 415,383 415,383 - -
Equipment - - - - - -
Contingency - - - - - - -
Overhead - - - - - -
Totals 415,383$ -$ 415,383$ 415,383$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Auditorium Flooring Foyer & Hall Project Number: 13013
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - -
Construction 141,505 - 141,505 141,505 - - -
Equipment - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 141,505$ -$ 141,505$ 141,505$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
194
CAPITAL PROJECTS
Fund 490-Enterprise Funds Capital Projects
FY14
Amended
Budget
Completed
Projects
FY 2015
Additions
FY2015
L-T-D Budget
Revenues:
Loan Payable ACWF 505031 3,000,000$ -$ 3,000,000$
Reveue Bonds 3,650,000 3,650,000
State Legistlative Grants 7,529,000 7,529,000
Loan Payable ACWF 505041 14,463,548 14,463,548
Loan Payable ACWF 505061 3,000,000 3,000,000
Interest Earnings 357,452 - - 357,452
Total Revenues/Transfers In 32,000,000$ -$ -$ 32,000,000$
Projects:
07013 Landfill Lateral Expansion 32,000,000 - - 32,000,000
Total State Grant Projects 32,000,000$ -$ -$ 32,000,000$
195
Project To Date
Activity
FY 2015
Activity
FY 2016
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
3,000,000$ -$
7,529,000 -
4,441,653 10,021,895
750,000 2,250,000
15,720,653$ 12,271,895$ -$ -$ -$ -$
17,455,578 11,067,148 - - - -
17,455,578$ 11,067,148$ -$ -$ -$ -$
196
Project Title:Landfill Lateral Expansion Project Number: 7013
Project Description:To extend the landfill
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2014-15 2015-16 2016-17 2017-18 2018-19
Construction Mtg In House -$ 167,578$ (167,578)$ -$ -$ -$ -$ -$
Construction Admin Consultant - 7,670 (7,670)$ - - - - -
Design Services 3,313,444 2,822,074 491,370$ - - - - -
Construction 25,136,007 14,220,832 10,915,175$ 11,067,148 - - - -
Equipment 73,275 - 73,275$
Contingency 3,477,274
Indirect Admin 237,424 (237,424)$ - - - - -
Totals 32,000,000$ 17,455,578$ 11,067,148$ 11,067,148$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant and Loan
Operating Budget Effect:None
197
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198
CAPITAL PROJECTS
Fund 495-Enterprise Funds Capital Projects
FY14
Amended
Budget
Completed
Projects
FY 2015
Additions
FY2015
L-T-D Budget
Revenues:
Kodiak Island Health Care 4,369,290 - - 4,369,290
Miscellaneous 505,000 - - 505,000
Interest earnings - - - -
Transfers in
General Fund 295,000 - - 295,000
Facilities Fund 522,540 - - 522,540
Transfer-Hospital 700,000 - - 700,000
Total Revenues/ Transfers In 6,391,830$ -$ -$ 6,391,830$
Projects:
03112 Hospital access and parking phase I and II 1,727,540$ 1,727,540$ -$ -$
05021 CHC Architectural Engineering 4,579,290 4,579,290 - -
09010 Hospital Care Center Design 19,865,000 - - 19,865,000
Total State Grant Projects 26,171,830$ 6,306,830$ -$ 19,865,000$
199
Project To
Date
Activity
FY 2015
Activity
FY 2016
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
4,054,455 314,835 - - - -
228 482,514 - - - -
22,258 - - - - -
295,000 - - - - -
397,540 125,000 - - - -
390,000 310,000 - - - -
5,159,481$ 1,232,349$ -$ -$ -$ -$
1,645,447$ -$ -$ -$ -$
4,199,575 - - - - -
14,973,921 4,891,079 - - - -
20,818,943$ 4,891,079$ -$ -$ -$ -$
200
Project Title:Hospital Care Center Design Project Number: 09010
Project Description:Conceptual planning and design for a new care center
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2013-14 2014-15 2015-16 2016-17 2017-18
Construction Mgt in House -$ 17,172$ (17,172)$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - 15,377 (15,377) - - - - -
Design Services - 938,658 (938,658) - - - - -
Construction 19,865,000 13,838,079 6,026,921 4,891,079 - - - -
Equipment - - - - - - - -
Indirect Administration - 164,635 (164,635) - - - - -
Project Contingency - - - - - - - -
Totals 19,865,000$ 14,973,921$ 4,891,079$ 4,891,079$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:General Fund
Operating Budget Effect:None
201
ENTERPRISE FUNDS
Included in the Enterprise Funds of the Kodiak Island Borough are solid waste management, the hospital, the
Kodiak Fisheries Research Center and 911 Services.
Enterprise Funds Recap
Solid Waste
Enterprise Fund
Hospital
Enterprise
Fund
Kodiak Fisheries
Research Center
911
Service Total
Beginning Net Assets 2,148,427$ 5,664,882$ 1,747,405$ -$ 9,560,714$
Revenues
Disposal Fees 2,443,345 - - - 2,443,345
Rents and Royalties - 720,000 1,602,500 - 2,322,500
PERS on Behalf Payment 74,520 - 29,990 - 104,510
Metal Recylcing 394,000 - - - 394,000
Customer Charges - - - 50,000 50,000
Interest Earnings 100,000 20,000 20,000 - 140,000
Use of Fund Balance 250,000 233,970 397,375 - 881,345
Transfers in 13,500 66,500 - - 80,000
Total Revenues and Transfers In 3,275,365 1,040,470 2,049,865 50,000 6,415,700
Total Available Funds 5,423,792 6,705,352 3,797,270 50,000 15,976,414
Expenses
Waste Disposal - - - - -
Personnel Costs 1,057,309 10,000 395,365 3,000 1,465,674
Contracted Services 231,000 - - 46,900 277,900
Dorm Facility - - 44,200 - 44,200
Depreciation 261,056 885,000 751,000 - 1,897,056
Debt Service Interest - 37,470 188,300 - 225,770
Other 1,726,100 108,000 671,000 100 2,505,200
Total Use of Funds 3,275,465 1,040,470 2,049,865 50,000 6,415,800
Est. Net Assets 06/30/2014 2,148,327$ 5,664,882$ 1,747,405$ -$ 9,560,614$
202
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE DISPOSAL
Program Description
The Kodiak Island Borough manages the solid waste collection services with a private contractor and
provides waste disposal and limited recycling services for the residents and commercial generators located on the
Kodiak road system. Residents and commercial waste generators may also deliver solid waste such as garbage,
household hazardous waste, construction debris, scrap metal, asbestos, used oil and medical wastes to the baler
facility for disposal.
The Engineering/Facilities Department is responsible for the administration, operation, and maintenance
of the baler facility and landfill area. The landfill is operated in compliance with federal, state, and local
regulations and guidelines.
Goal
To provide cost effective, environmentally safe waste collec tion, disposal, and recycling services for the
generators located on the Kodiak road system. To strengthen the Integrated Solid Waste Management
Policy, required by the State, by following the hierarchy of:
(1) Waste Source Reduction
(2) Recycling
(3) Treatment of all leach aide.
(4) Disposal wherever economically feasible.
(5) Complete the lateral expansion and focus on the startup of the new waste water treatment
facility and associated supporting infrastructure.
Achieve solid waste diversion goals of 25% by 2012 and 50% by 2020 in accordance with the Borough’s
Strategic Plan.
Establish improvements to solid waste collection system in accordance with the Borough’s Solid Waste
Management Plan.
Compile and fund a long term major maintenance plan for th e Baler Building Facility.
Objectives for 2014-2015
Manage the long-term contract for collection.
Establish and manage a plan for next steps in progression toward Solid Waste Management Plan goals.
Guide design of lateral expansion.
Search for funding sources to augment local funds needed for closure/post closure and expansion
expenses.
Significant Budget Changes
As of July 1, 2010 the Borough no longer bills or receives collection fees for the collection of solid waste. We will
no longer pay an independent contractor to collect solid waste. Alaska Waste will now be responsible for all solid
waste collection on the road system.
There is an increase in the budget to keep pace with landfill operating costs.
A 10% budget increase is proposed to ease a future increase due to the lateral expansion of the landfill.
203
MUNICIPAL SOLID WASTE
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Collection Fees -$ -$ -$ -$ -$
Penalties & Interest Tax 850 2,206 - 8,153 2,000
Licenses & Permits - (1,625) - - -
PERS on Behalf Payment 42,936 60,967 - - 74,520
Disposal Fees 2,197,437 2,387,278 2,426,594 2,207,846 2,441,345
Interest Earnings 146,110 63,541 100,000 75,005 100,000
Miscellanous 53,710 127,883 109,491 63,934 394,000
Transfers In 63,220 13,500 13,500 13,500 13,500
Premium on Bonds - 27,211 - - -
Use of Fund Balance - - - - 250,000
TOTAL REVENUES 2,504,262$ 2,680,963$ 2,649,585$ 2,368,438$ 3,275,365$
Expenditures
Waste Disposal:
Personnel Services 467,606$ 531,176$ 598,890$ 487,641$ 591,823$
Employee Beneftis 287,800 405,331 420,598 389,720 465,486
Contracted Services 329,425 321,835 86,000 1,218,510 231,000
Contributions 64,674 37,011 71,000 39,406 71,000
Legal Fees - 30,297 - 10,829 2,000
Support Goods & Services 640,719 691,882 781,800 690,588 803,100
Capital Outlay - - - - 250,000
Refunded Bond Uses - 25,285 - - -
Closure/Post Closure 265,602 - 311,357 - 600,000
Depreciation 289,929 299,189 379,940 287,173 261,056
TOTAL EXPENDITURES 2,345,756$ 2,342,006$ 2,649,585$ 3,123,867$ 3,275,465$
PERSONNEL
Position:FY 2012 FY 2013 FY 2014 FY 2015
Enviromental Specialist 1 1 1 1
Baler/Landfill Supervisor 1 1 1 1
Baler Operator II 2 2 2 2
Baler Operator I 3 3 3 3
TOTAL 7 7 7 7
PERFORMANCE INDICATORS
FY 2012
Estimated
FY 2013
Estimated
FY 2014
Estimated
FY 2015
Estimated
Total Solid Waste Disposal, Tons
(MSW, Sludge, Asbestos, C&D)
Baled Waste, Tons (MSW)
Scrap Metals, received, tons*
204
PROGRAM BUDGET SUMMARY
HOSPITAL ENTERPRISE FUND
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health
System in Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to r eflect the
partnership. The lease payment made to the Kodiak Island Borough is $60,000 per month. This money will be
used to pay the debt on the Kodiak Island Hospital.
The main source of revenue for this fund is from the lease payments made by Providenc e, which totals
$720,000 per year. Another source of revenue is provided by the Fern Fuller Trust. For FY2013 we are budgeting
$66,500 from this source.
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical
Center.
Objectives for 2014-2015
To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
To purchase replacement equipment.
Significant Budget Changes
There are no significant budget changes for FY2015.
205
HOSPITAL ENTERPRISE FUND
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Interest Earnings 49,747$ 26,625$ 20,000$ 79,132$ 20,000$
Providence Lease 720,000 720,000 720,000 720,000 720,000
LTC Lease - - - 430,000 -
Other 60,000 - - - -
Use of Fund Balance - - 233,970 - 233,970
Operating Transfers In 66,500 66,500 66,500 66,500 66,500
TOTAL REVENUES 896,247$ 813,125$ 1,040,470$ 1,295,632$ 1,040,470$
Expenditures
Employee Salaries 10,222$ 10,000$ 10,000$ 10,000$ 10,000$
Employee Benefits 122 - - - -
Support Goods & Services 1,786 87,288 - - -
Contracted Services - - - 100 -
Depreciation 853,228 845,191 885,000 842,914 885,000
Debt Service Interest 43,523 40,556 37,470 748,721 37,470
Operating Transfers - - - - -
Contributions 108,000 108,000 108,000 108,000 108,000
TOTAL EXPENDITURES 1,016,881$ 1,091,035$ 1,040,470$ 1,709,735$ 1,040,470$
206
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
The Kodiak Island Borough is the owner/landlord of this state of the art fisheries research center. This
facility is managed, operated and maintained by the Engineering an d Facilities department of the Borough. The
Kodiak Fisheries Research Center (KFRC) houses a multi -agency research team committed to the preservation,
enhancement and management of the North Pacific and Arctic marine ecosystems. In addition, the KFRC cont ains a
public interpretive center that provides an educational and interactive overview of Kodiak Island wildlife, marine
life and through graphic display panels, interactive computer programs and videos, a topographic map of Kodiak
Island, a touch tank with live tide pool creatures and a 10 foot diameter aquarium featuring local marine finfish,
shellfish and other marine organisms.
The main source of revenue from this facility is in the form of lease payments. The major tenant of the
facility is the National Oceanic and Atmospheric Administration (NOAA) and its subsidiary, National Marine
Fisheries Service (NMFS), as well as the State of Alaska’s Department of Fish and Game.
Goal
To provide a world-class research center for use by the National Marine Fisheries Service (a division of NOAA),
the Alaska Department of Fish and Game, and the University of Alaska School of Fisheries and Marine Science.
Provide an interpretive center to enhance the public’s knowledge, understanding and appreciation of the ri ch
diverse ecosystem surrounding the Kodiak Archipelago.
Objectives for 2014-2015
To minimize the vacancy rate of leasable space in the facility.
Work with tenants to create flexible space for future research grants.
Clean (pig) the intake lines on a tri-annual basis.
Administer the federally funded ventilation modification and seawater chiller and heat recovery project.
Acquire a redundant saltwater vertical turbine room.
Significant Budget Changes
There are no significant budget changes for FY2015.
207
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
PERS on Behalf Payment $ 32,883 $ 23,329 $ - $ - $ 29,990
Interest Earnings 93,263 27,534 - 42,301 20,000
Rents and Royalties 1,636,728 1,603,503 1,543,500 1,848,802 1,594,500
Miscellanous - Classified - - - 2,959 8,000
Use of Fund Balance - - 504,482 - 397,375
TOTAL REVENUES 1,762,874$ 1,654,367$ 2,047,982$ 1,894,061$ 2,049,865$
Expenditures
RESEARCH FACILITY
Personnel 203,692$ 208,544$ 207,630$ 216,571$ 215,552$
Employee Benefits 111,673 124,359 143,252 137,243 179,813
Support Goods & Services 5,315 10,113 14,500 4,734 47,000
Depreciation 631,924 635,031 750,200 653,988 751,000
Debt Service-Interest 292,250 259,875 225,400 225,400 188,300
Janitorial 50,303 48,908 61,000 50,114 61,000
Heating 181,709 196,968 180,000 143,228 150,000
Electrical 159,432 166,393 165,000 148,287 145,000
Plumbing 22,326 28,789 131,000 40,120 151,000
Air Conditioning 62 5,500 2,500 - 2,500
Elevators 1,800 1,800 3,000 2,150 3,000
Miscellaneous 46,434 48,328 51,500 36,732 61,500
Building Repair and Maint - 99 70,000 630 50,000
Subtotal 1,706,920$ 1,734,707$ 2,004,982$ 1,659,196$ 2,005,665$
DORM FACILITY
Heating 14,009$ 14,007$ 14,000$ 12,062$ 14,000$
Personnel 2,999 4,769 - 3,524 5,200
Employee Benefits 4,003 3,917 - 2,224 -
Electrical 5,569 3,669 6,500 4,697 5,500
Plumbing 5,274 5,275 7,000 10,264 6,500
Contracted Services 1,920 1,680 1,000 424 1,000
Air Conditioning - - - 628 500
Miscellaneous 5,829 6,606 14,500 6,136 8,500
Bldg Repair/Maint - - - 4 3,000
TOTAL 39,602$ 39,923$ 43,000$ 39,962$ 44,200$
TOTAL EXPENDITURES 1,746,521$ 1,774,630$ 2,047,982$ 1,699,158$ 2,049,865$
PERSONNEL
Position:FY 2012 FY 2013 FY 2014 FY 2015
Maintenance Engineer 1 1 1 1
Receptionist/Interpretive Specialist 1 1 1 1
Maintenance Coordinator 0.2 0.2 0.2 0.2
Receptionist 0.5 0.5 0.5 0.5
TOTAL 2.7 2.7 2.7 2.7
208
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
This program is funded solely by a levy on individual phone lines in the area served. This levy generates
approximately $5,750 in revenue each month. The program provides for maintenance of an enhanced emergency
response call-in system. The system hardware (located in the City of Kodiak dispatch center) instantly displays
owner and address information from the phone number calling 911. This system ensures appropriate and timely
response to anyone calling, even when they are incapable of conversing with the dispatcher. The Community
Development department is responsible for maintenance of the mapping that supports the E911 system.
Goal
Provide quick and efficient emergency service to all service subscribers.
Objectives for 2014-2015
To maintain an enhanced 911 telephone system that provides emergency response to callers.
To ensure that local street addressing supports enhanced 911 system operations.
To explore expansion of the system to additional geographic areas in the region; and additional
emergency notification options.
Significant Budget Changes
There are no significant budget changes in FY2015.
209
911 SERVICE
REVENUES AND EXPENDITURES
FY 2012
Actual
FY 2013
Actual
FY 2014
Budget
FY 2014
Actual
FY 2015
Budget
Revenues
Interest Earnings -$ -$ -$ -$ -$
Customer Charges 50,442 39,769 50,000 39,817 50,000
TOTAL REVENUES 50,442$ 39,769$ 50,000$ 39,817$ 50,000$
Expenditures
Allocated Salaries 2,500$ 3,000$ 3,000$ 3,000$ 3,000$
Contracted Services - 84,454 46,900 36,719 46,900
Support Goods & Services 115 142 100 98 100
TOTAL EXPENDITURES 2,615$ 87,596$ 50,000$ 39,817$ 50,000$
210
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211
APPENDIX
STATISTICAL INFORMATION
GENERAL INFORMATION
The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai
Peninsula and approximately 200 miles south of Anchorage. Nearly two-thirds of the Borough lies in the Kodiak
Archipelago. One-third of the Borough is 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 Borough
was incorporated September 30, 1963 as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as
amended.
ECONOMIC CONDITION AND OUTLOOK
The economic condition of the Kodiak Island Borough remains healthy. The main industries of the Borough are
commercial fishing, tourism, government, and community support services. While some segments of the
commercial fishing industry have declined, others have grown. Tourism continues to grow in Kodiak with an
increased number of visitors each year. To accommodate this demand, construction of fishing lodges, bed and
breakfast accommodations and recreational facilities have increased along with an increase in charter boat and
guide operations. There have also been a number of cruise ships visiting Kodiak in recent years as the cruise ship
companies have expanded their tours of Alaska’s coastal communities.
Relatively new to the Kodiak Island Borough is the aerospace industry, which began with construction of the
Kodiak Launch Complex in 1998. Owned by the Alaska Aerospace Development Corporation (AADC), a public
corporation of the State of Alaska, the Kodiak Launch complex is the first complete launch facility built in the
United States since the 1960's and the first not owned by the Federal Government. The state-of -the-art facility
includes a launch control center, payload processing facility, spacecraft assembly building and launch pad. It is
designed to handle small to medium sized rockets used to launch low earth satellites, as well as military, scientific
and research missions.
Kodiak is home to the largest U.S. Coast Guard base in the country, employing nearly 1,400 people and providing
vital services to the marine industries that are an integral part of Kodiak's make-up as well as making a significant
contribution to the Kodiak community.
The Seafood industry is by far the largest industry in the Kodiak Island Borough. This industry includes commercial
fishing, fisheries research, management and enforcement, seafood processing, and maintenance and support
services . Kodiak is home to the largest port in the State, housing over 700 commercial vessels and consistently
ranks among the top ten ports in the United States in terms of amount and value of product delivered.
The preliminary unemployment rate at June 30, 2014 is 5.8%, compared to 6.3% at June 30, 2013. Hiring of
seasonal cannery workers traditionally peaks around July and is virtually nil in December, which generally accounts
for seasonal lows and highs in unemployment. The local unemployment rate has fluctuated from 4.3 % to 12.9%
over the last five years, but the overall average has remained around 6 .6%.
The assessed value of real and personal property in the Kodiak Island Borough rose from $798,915,949 in fiscal
y ear 2006 to $1,181,899,002 in fiscal year 2015, an increase of approximately 51% over ten years.
We believe the Kodiak Island Borough will continue to grow economically through the end of the century. Our
deposits in local banks (up 89 % in last ten years) point in this direction. At the same time there is a real possibility
that our population will decrease.
212
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Expires
MAYOR
Jerrol Friend
2016
PO Box 175
Kodiak, AK 99615
ASSEMBLY MEMBERS
Carol Austerman
2016
P.O. Box 8766
Kodiak, AK 99615
Tuck Bonney
2014
P.O. Box 2265
Kodiak, AK 99615
Aaron M. Griffin
2015
P.O Box 8836
Kodiak, AK 99615
Da ve Kaplan
2014
418A Lilly Dr .
Kodiak, AK 99615
Chris Lynch
2015
11175 Lake Orbin Drive
Kodiak , AK 99615
Frank Peterson, Jr.
2016
P.O . Box 8868
Kodiak , AK 99615
Mel Stephens
20 14
PO Box 1129
Kodi ak, AK 99615
BOROUGH MANAGER
Charles “Bud” Cassidy Jr.
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486-9300
Fax: (907) 486-9374
BOROUGH CLERK
Nova Javier, CMC
710 Mill Bay Road
Kodiak , AK 99615
Phone: (907) 486-9310
Fax: (907) 486-9374
BOROUGH ATTORNEY
Levesque Law Group
3380 C Street Suite 202
Anchorage, AK 99503
Phone: (907) 261-8931
237
Borough Offices
Mailing Address Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Web Address www.kodiakak.us
Departments
Assessing Department 907 486-9353
Clerk’s Office 907 486-9310
Engineering/Facilities Department 907 486-9343
Baler Facility 907 486-9345
Kodiak Fisheries Research Center 907 481-1800
Finance Department 907 486-9323
Cashier 907 486-9324
Management Information Services 907 486-9333
Manager's Office 907 486-9300
Other Borough Contacts
Bayside Fire Station 907 486-4536
Women’s Bay Volunteer Fire Department 907 487-4312
Contact Information
238
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241
2009 2010 2011 2012 2013 2014 2015
Borough Clerk 3 3 3 3 3 3 3
Manager 3 3 4 4 3 4 5
Assessor 4 4 5 5 5 5 5
Engineering/Facilities 5 4.25 4.2 4.2 5.3 5.3 5.5
Community Development 5 5 4.2 4.2 4.6 4.6 5
Finance 7 7 6.75 6.75 7 7 7
Finance/Informational Technology 4 3 4 4.25 3.5 3.5 4
Subtotal General Fund 31 29.25 31.15 31.4 31.4 32.4 34.5
Land Sales 1 1 2 2 1.1 1.1 1
Building and Grounds 2 2 1.2 1.2 2 2 2
Bayside Fire Department 1 1 1 1 1 1 1
Municipal Solid Waste 7 7 7.8 7.8 7 7 7
Kodiak Fisheries Research 2 2 2.6 2.6 3 3 3
Total 44 42.25 45.75 46 45.5 46.5 48.5
FY2009 - FY2015 Personnel Count
242
Step
ASSESSING
Director E82 $84,656 -$126,683
Property Appraiser 19.0 $57,930 -$77,909
Appraiser Technician 14.0 $45,255 -$60,862
Assessment Clerk II 12.0 $40,988 -$55,138
Assessment Clerk I 10.0 $37,142 -$49,953
CLERK'S OFFICE
Director Contract E81 $80,624 -No Limit
Administrative Support Specialist B23 $47,139 -$70,544
Administrative Support Specialist B21 $42,757 -$63,987
COMMUNITY DEVELOPMENT
Director E82 $84,656 -$126,683
Assistant Planner 16.0 $49,953 -$67,180
Associate Planner/LRP 20.5 $62,384 -$83,899
Associate Planner/ENF 20.5 $62,384 -$83,899
Code Enforcement Officer 18.5 $56,517 -$76,009
Secretary Ill 11.0 $39,023 -$52,482
ENGINEERING & FACILITIES
Director E83 $88,888 -$133,017
Solid Waste Manager/Environmental Specialist 23.0 $70,581 -$94,925
Projects Manager C42 $57,298 -$85,746
Maintenance Administrator C42 $57,298 -$85,746
Solid Waste Baler/Landfill Supervisor 19.5 $59,378 -$79,857
Projects Inspector B24 $49,496 -$74,070
Maintenance Engineer-KFRC 19.0 $57,930 -$77,909
Projects Manager 20.0 $60,862 -$81,853
Projects Assistant 17.5 $53,793 -$72,346
Baler Operator II 17.5 $53,793 -$72,346
Maintenance Mechanic 17.0 $52,482 -$70,581
Baler Operator I 16.0 $49,953 -$67,180
Secretary Ill 11.0 $39,023 -$52,482
Interpretive Specialist/Receptionist-KFRC 10.5 $38,071 -$51,201
FINANCE DEPARTMENT
Director E83 $88,888 -$133,017
General/Revenue Accountant 20.5 $62,384 -$83,899
Accounting Technician AP /Payroll 15.0 $47,545 -$63,944
Cashier 11.0 $39,023 -$52,482
Secretary Ill 11.0 $39,023 -$52,482
PAY RANGE
CLASS TITLES AND PAY RANGES
DEPARTMENT
243
DEPARTMENT Step
MANAGEMENT INFORMATION SYSTEMS
IT Supervisor 20.5 $62,384 -$83,899
Programmer/Analyst 19.0 $57,930 -$77,909
GIS Analyst 19.0 $57,930 -$77,909
PC Tech II 17.0 $52,482 -$70,581
PC Tech I 14.5 $46,386 -$62,384
MANAGER'S OFFICE
Borough Manager Contract -
Resource Management Officer 21.5 $65,542 -$88,147
Management Analyst C42 $57,298 -$85,746
Management Analyst C41 $54,570 -$81,664
SERVICE DISTRICTS
Manager D61 $69,646 -$104,223
NOTES
*
*
*Union employees are paid under the old pay scale (denoted by numeric steps)
Non-union employees are paid under the new pay scale adopted June 2014 (denoted by
alpha-numeric steps)
CLASS TITLES AND PAY RANGES (cont'd)
PAY RANGE
Employees hired on or before July 7, 1983 receive a longevity bonus of 5, I 0, or 15%.
Employees hired between July 8, 1983 and September 30, 1994 receive a longevity
bonus of 5 or 10%. Employees hired after October 1, 1994 receive a longevity bonus of
5%. The amount of the bonus is determined by years of service.
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
2004-2005 2005-2006 2006-2007 2007-2008 2008-2009
Borough:
Land area - square miles 7,130 7,130 7,130 7,130 7,130
Miles of improved street 25.6 25.6 25.6 25.6 25.6
Building Permits:
Permits issued 205 222 190 182 197
Value of buildings (thousands)12,689 11,928 12,058 7,874 41,930
Fire Protection :
Number of fire stations 2 2 2 2 2
Number of employees 1 1 1 1 1
Police Protection: none
Recreation:
Parks (number of acres)223 223 223 223 223
Facilities:
Number of playgrounds 15 15 15 15 15
Number of swimming pools 1 1 1 1 1
Public Education
Number of schools
Kodiak Area Elementary School 4 4 4 4 4
Kodiak Area Middle School 1 1 1 1 1
Kodiak Area High School 1 1 1 1 1
Village Schools (a)7 8 7 6 7
Number of staff
support personnel (b)146.25 150.62 202.4 204.8 217.3
teachers (c)216.89 205.63 208.52 217.78 202.62
students 2,678 2,718 2,636 2,671 2,598
Number of Municipal Employees 41 41 43 43 43
Elections:
Number of registered voters 9,282 9,300 9,417 9,587 9,599
Number voting in last election 2,181 2,200 2,407 2,105 2,477
Percent of registered voters 23%24%26%22%26%
(a) the majority of Village Schools are grades K-12
(b) all non-teaching employees
(Provided by the City of Kodiak within the city limits and by the State of Alaska outside the
city boundaries.)
(c) School district personnel figures including staffing from the General fund and Grants. Grant
staffing varies from year to year depending on the number of grants received.
244
Fiscal School Unemployment
Year Population (a)Enrollment (b)Rate (c)
2005 13,693 2,678 8.3%
2006 13,457 2,718 7.3%
2007 13,664 2,636 6.0%
2008 13,954 2,671 6.6%
2009 13,860 2,598 7.1%
2010 13,592 2,567 7.2%
2011 13,870 2,543 7.1%
2012 13,870 2,517 6.3%
2013 13,824 2,513 5.6%
2014 Not Available 2,483 Not Available
Sources: (a) State Department of Labor
(b) State of Alaska Department of Education
(c) State of Alaska, Department of Labor and Workforce Development
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
Last Ten Fiscal Years
Source: State of Alaska Department of Education
2350
2400
2450
2500
2550
2600
2650
2700
2750
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
School Enrollment
245
13,100
13,200
13,300
13,400
13,500
13,600
13,700
13,800
13,900
14,000
14,100
Actual and Projected Population
FY2005-2013 Actual, FY2014-FY2019 Projected
Source: Kodiak Island Borough records
Deposits in
Local Banks
Fiscal No. of No. of
Year Permits Value Permits Value Commercial Residential
2003 47 2,915,740 166 11,707,269 120,352,000 205,053,253 454,987,608
2004 44 2,859,775 179 14,798,679 130,325,000 198,268,272 486,159,441
2005 47 2,007,983 158 10,590,784 133,370,000 210,328,700 482,244,145
2006 30 1,555,718 192 10,372,416 141,434,000 213,258,488 497,589,811
2007 42 3,277,292 148 8,780,900 140,915,000 227,514,405 507,013,524
2008 53 25,269,361 129 7,875,188 139,416,000 275,369,008 528,138,324
2009 50 34,081,887 147 7,848,428 175,141,000 312,122,205 610,877,819
2010 52 4,756,120 156 11,687,178 192,242,000 327,248,533 665,668,816
2011 46 24,165,884 158 6,666,400 194,289,000 317,950,418 725,191,600
2012 48 5,693,295 119 4,477,641 227,392,000 345,529,161 741,503,300
2013 59 85,969,566 160 5,649,717 230,391,000 364,353,810 767,122,801
2014 44 33,062,171 111 3,589,833 252,999,000 386,480,100 788,418,800
*Estimated value of real property
Source: Borough Assessing records and City of Kodiak building department.
CONSTRUCTION PROPERTY VALUE*
Commercial Residential
Last Ten Fiscal Years
246
0
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
200520062007200820092010201120122013201420152016201720182019Projected Assessed Values
2005-2014 actual, 2015-2019 projected
Source: Kodiak Island Borough Certified Roll
0 1000 2000 3000 4000 5000 6000
Bristol Bay Borough
Haines Borough
Lake & Peninsula Borough
Kenai Peninsula Borough
Denali Borough
Aleutians East Borough
Matanuska-Susitna Borough
Ketchikan Gateway Borough
Fairbanks North Star Borough
Kodiak Island Borough
Per Capita Tax Comparison
Boroughs Only
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Source: Kodiak Island financial records
Source: Kodiak Island financial records
0
500000
1000000
1500000
2000000
2500000
Severance Taxes
Years 2005-2014 are actuals, 2015-2019 are projections
Mining (gravel)
Timber
Fish
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Raw Fish Tax
Years 2005-2014 are actuals, 2015-2019 are projections
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MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
2004-2005 2005-2006 2006-2007 2007-2008 2008-2009
Borough:
Land area - square miles 7,130 7,130 7,130 7,130 7,130
Miles of improved street 25.6 25.6 25.6 25.6 25.6
Building Permits:
Permits issued 205 222 190 182 197
Value of buildings (thousands)12,689 11,928 12,058 7,874 41,930
Fire Protection :
Number of fire stations 2 2 2 2 2
Number of employees 1 1 1 1 1
Police Protection: none
Recreation:
Parks (number of acres)223 223 223 223 223
Facilities:
Number of playgrounds 15 15 15 15 15
Number of swimming pools 1 1 1 1 1
Public Education
Number of schools
Kodiak Area Elementary School 4 4 4 4 4
Kodiak Area Middle School 1 1 1 1 1
Kodiak Area High School 1 1 1 1 1
Village Schools (a)7 8 7 6 7
Number of staff
support personnel (b)146.25 150.62 202.4 204.8 217.3
teachers (c)216.89 205.63 208.52 217.78 202.62
students 2,678 2,718 2,636 2,671 2,598
Number of Municipal Employees 41 41 43 43 43
Elections:
Number of registered voters 9,282 9,300 9,417 9,587 9,599
Number voting in last election 2,181 2,200 2,407 2,105 2,477
Percent of registered voters 23%24%26%22%26%
(a) the majority of Village Schools are grades K-12
(b) all non-teaching employees
(Provided by the City of Kodiak within the city limits and by the State of Alaska outside the
city boundaries.)
(c) School district personnel figures including staffing from the General fund and Grants. Grant
staffing varies from year to year depending on the number of grants received.
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MISCELLANEOUS STATISTICAL DATA (cont'd)
Last Ten Fiscal Years
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Borough:
Land area - square miles 7,130 7,130 7,130 7,130 7,130
Miles of improved street 25.6 25.6 25.6 25.6 25.6
Building Permits:
Permits issued 208 204 167 219 155
Value of buildings (thousands)16,443 30,832 6,141 91,619 36,652
Fire Protection :
Number of fire stations 2 2 2 2 2
Number of employees 1 1 1 1 1
Police Protection: none
Recreation:
Parks (number of acres)223 223 223 223 223
Facilities:
Number of playgrounds 15 15 15 15 15
Number of swimming pools 1 1 1 1 1
Public Education
Number of schools
Kodiak Area Elementary School 4 4 4 4 4
Kodiak Area Middle School 1 1 1 1 1
Kodiak Area High School 1 1 1 1 1
Village Schools (a)7 7 7 7 7
Number of staff
support personnel (b)
teachers (c)
students 2,567 2,543 2,517 2,513 2,483
Number of Municipal Employees 46.75 47 45 44 45
Elections:
Number of registered voters 9,649 9,649 9,479 9,209 9,100
Number voting in last election 2,480 2,480 2,139 1,566 1,968
Percent of registered voters 26%26%23%17%22%
(a) the majority of Village Schools are grades K-12
(b) all non-teaching employees
(c) School district personnel figures including staffing from the General fund and Grants. Grant
staffing varies from year to year depending on the number of grants received.
(Provided by the City of Kodiak within the city limits and by the State of Alaska outside the
city boundaries.)
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GLOSSARY
ACCRUAL BASIS: The basis of accounting under which the financial effects of a transaction and other events and
circumstances that have cash consequences for the governmental entity are recorded in the period of which those
transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by
the entity.
ADOPTED BUDGET: Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly
at the beginning of the year, and also to the budget document which consolidates all beginning-of-the-year
operating appropriations and new capital project appropriations.
ANNUAL BUDGET: A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION: The legal authorization granted to the legislative body of a government that permits officials to
incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are
usually limited in amounts and time that may be expended.
ASSESSED VALUATION: The valuation set upon all real and personal property in the Borough that is used as a basis
for levying taxes. Tax-exempt property is excluded from the assessable base.
ASSESSED VALUE: The fair market value placed on personal and real property owned by taxpayers. State law
requires all taxable property to be assessed annually at 100% of market value.
AUDIT: A systematic collection of the sufficient, competent evidential matter to attest to the fairness of
management’s assertions in the financial statements or to evaluate whether management has efficiently carried
out its responsibilities. The auditor obtains this evidential matter through inspections, observations, inquiries, and
confirmations with third parties.
BALANCED BUDGET: A budget in which planned funds available equal planned expenditures.
BASIS OF ACCOUNTING: The term referring to when revenues, expenditures, expenses, and transfers (and the
related assets and liabilities) are recognized in the accounts and reported in the financial statemen ts. Specifically,
it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the
cash or accrual method.
BLM: Bureau of Land Management. A federal department responsible for managing most vacant federally -owned
land.
BOARD OF EQUALIZATION: An official board of the Kodiak Island Borough that holds annual hearings for the
purpose of settling disputes regarding the assessed value of property within the Borough.
BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified
date in the future, called the maturity date, together with periodic interest at a specified date.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period of time
and the proposed means of financing them. Sometimes the term “budget” designates the financial plan presented
to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
BUDGET DOCUMENT: The official written statement prepared by the Borough’s administrative staff to present a
comprehensive financial program to the Borough Assembly. The first part provides overview information, together
with a message from the budget-making authority, and a summary of the proposed expenditures and the means of
financing them. The second consists of schedules supporting the summary. These schedules show in detail the
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past year’s actual revenues, expenditures, and other data used in making the estimates. The third part is
composed of personnel and salary schedules, the chart of accounts, and a glossary.
BUDGET MESSAGE: A general discussion of the proposed budget presented in writing by the budget -making
authority to the Borough Assembly. A budget message contains an explanation of the principal budget items, an
outline of the Borough’s experience during the past period and its financial status at the time of the message, and
recommendations regarding the financial policy for the coming period.
CAPITAL OUTLAY: Expenditures that result in the accumulation of items such as tools, desks, machinery, and
vehicles costing more than $5,000, each having a useful life of more than one year, and that are not consumed
through use are defined as capital items.
CAPITAL PROJECTS FUND: Funds established to account for financial resources to be used for the acquisition or
construction of major capital facilities (other than propriety and trust funds).
COMPONENT UNIT: A separate government unit, agency, or non-profit corporation that is combined with other
component units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report of a government including: (a)
the five combined financial statements in the combined statement overview and their related notes; (b) combining
statements by fund type and individual fund: and (c) account group financial statements prepared in conformity
with GAAP and organized into a financial report pyramid. It also inclu des support schedules necessary to
demonstrate compliance with finance-related legal and contractual provisions, required supplementary
information, extensive introductory material, and detailed statistical sections.
CONTINGENCY: Those funds included in the budget for the purpose of providing a means to cover minor
unexpected costs during the budget year.
CONTRACTUAL SERVICES: Items of expenditure from service that the Borough receives primarily from an outside
company.
CPI: Consumer Price Index.
DEBT SERVICE FUNDS: Funds established to account for the accumulation of resources for and the payment of
general long-term debt principal and interest that resulted from the issuance of bonds.
DEFICIT: The excess of expenditures over revenues during an accounting period, or in the case of proprietary
funds, the excess of expenses over revenues during an accounting period.
DEPRECIATION: Occurs when the cost of an asset is spread over its useful life.
ENCUMBRANCES: Commitments related to unperformed contracts, in the form of purchase orders or contracts,
for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the
estimated amount of expenditures that will result if unperformed contracts in process are completed.
ENTERPRISE FUND: A proprietary fund established to account for operations that are financed and operated in a
manner similar to private business enterprise. In this case, the intent of the governing body is that the expenses,
including depreciation, of providing goods and services to the general public on a continuing basis will be financed
or recovered primarily through user charges.
EXPENDITURE: Decrease in net financial resources. Expenditures include current operating expenses requiring the
present or future use of net current assets, debt service and capital outlays, intergovernmental grants,
entitlements, and shared revenues.
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EXPENSES: Outflows or other consumption of assets or incurrence of liabilities (or a combination of both) from
delivering or producing goods, rendering services, or carrying out other government units, and/or other funds.
FIDUCIARY FUND TYPES: The trust and agency funds used to account for assets held by a government unit in a
trustee capacity or an agent for individual, private organizations, other government units, and/or other funds.
FISCAL YEAR: The twelve-month period to which the annual operating budget applies and at the end of which a
government determines the financial position and results of its operations. The Borough’s fiscal year extends from
July 1 to the following June 30.
FUND: A fiscal and accounting entity with a self-balancing set of accounts in which cash and/or other financial
resources, all related liabilities, and residual equities or balances and changes therein are recorded and segregated
to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions, or
limitations.
FUND BALANCE: The difference between the total assets available for appropriation and the total of current
liabilities of the fund.
FUND TYPE: The three broad fund categories of governmental accounting are subdivided into seven fund types.
The seven types are: General; Special Revenue; Debt Services; Capital Projects: Enterprises; Internal Service; and
Trust and Agency.
GENERAL FUND: A type of governmental fund used to account for regular day-to-day Borough operations
revenues and expenditures, including school district transactions, which are not accounted for in specific purpose
funds. The primary sources of revenue for this fund are local taxes and federal and state revenues.
GENERAL OBLIGATION BONDS: Debts backed by the full faith and credit of a government agency.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards and guidelines for financial
accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP
encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general applications, but also detailed practices and
procedures. GAAP provides a standard for measuring financial presentations.
GOVERNMENT FUND TYPES: Funds used to account for the acquisition, use, and balances of expendable financial
resources and the related current liabilities, except those accounted for in the proprietary funds and fiduciary
funds. Under current GAAP, there are four government fund types: General; Special Revenue; Debt Serv ice; and
Capital projects.
IN-KIND SERVICES: The Borough pays for some school district expenditures directly, including such items as audit
fees and insurance.
INTERFUND TRANSFERS: Amounts transferred from one fund to another fund, including reimbursemen ts, residual
equity transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared
revenues, or payments in lieu of taxes.
INVESTMENT: Securities held for the production of income in the form of interest in compliance with the policies
set out by the Borough’s Code of Ordinances.
LAPSE: As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a specific period of time.
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LEVY: To impose taxes, special assessments, or service charges for the support of government activities. Also used
to denote the total amount of taxes, special assessments, or service charges i mposed by a government.
LIABILITIES: Debts or other legal obligations arising from present obligations of a particular entity to transfer assets
or provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are
included on a government’s balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenue and expenses).
MILL: The measure of the rate of property taxation, representing one-thousandth (0.001) of a dollar of assessed
value.
MILLAGE RATE: The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000
would yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: A basis of accounting in which revenues and other financial
resources are recognized when they become susceptible to accrual, that is, when they are both measurable and
available to finance expenditures of the current period. “Available” means collectable in the current period or
soon enough thereafter to be used to pay liabilities of the current period. Expend itures are recognized when the
fund liability is incurred, except for (1) inventories of materials and supplies that may be considered expenditures
either when purchased or when used, and (2) prepaid insurance and similar items that may be considered
expenditures either when paid for or when consumed. All government funds, expendable trust funds, and agency
funds are accounted for using the modified accrual basis of accounting.
OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery
activities of a government are controlled. The law usually requires the use of an annual operating budget. Annual
operating budgets are essential to sound financial management and should be adopted by every government.
OPERATING TRANSFERS: All interfund transfers other than residual equity transfers.
ORDINANCE: A formal legislative enactment by the legislative body which, if not in conflict with any highest form
of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The
difference between an ordinance and a resolution is that the latter requires less legal formality a nd has a lower
legal status. Revenue-raising measures, such as the imposition of taxes, special assessments, and service charges,
universally require ordinances.
OTHER FINANCING SOURCES: Government funds, general long-term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers-in, service charges and fees for government
services.
OVERSIGHT RESPONSIBILTY: The basic, but not the only, criterion for including a government department, agency,
institution, commission, public authority, or other organization in a government unit’s reporting entity for general
purpose financial reports. Oversight responsibility is derived from the government unit’s power and includes, but
is not limited to, financial interdependency, selection of governing authority, designation of management, ability
to significantly influence operations and accountability for fiscal matters.
PROGRAM: An organized set of related work activities that are directed toward a common purpose or goal and
represent a well-defined expenditure of Borough resources.
PROGRAM BUDGET: A budget which structures budget choices and information in terms of programs and their
related activities (e.g., repairing roads, treating water, etc.), provid es information on what each program is
255
committed to accomplish in the long run (goals) and in the short run (objectives) and measures the degree of
achievement of program objectives (performance measures).
PROGRAM DESCRIPTION: A program description describes the function of the program, the various activities
involved in the program, and other pertinent information about the program. It answers the question, “What does
this program do?”
PROGRAM GOAL: A program goal is a general statement on the intended effect or purpose of the program’s
activities. It includes terms such as “provide” (a service), “supply” (a given need), “control, reduce or eliminate”
(an occurrence), “maintain” (standards), or “maximize” (quality). A goal is not limited to a one-year time frame
and should generally not change from year to year. A goal statement describes the essential reason for the
program’s existence.
PROGRAM OBJECTIVE: Objectives are statements of the intended beneficial and/or tangible effects of a program’s
activities. They are measurable and related to the proposed budget year. They are specific targets toward which a
manager can plan, schedule work activities, and make staff assignments. Objectives should quantifiably be
addressed in terms such as “increase” (an activity), “maintain” (a service level), “reduce” (the incidence), or to
“eliminate” (a problem).
PROPERTY TAX: A tax levied on the assessed value of property.
PROPRIETARY FUND: A type of fund that accounts for government operations that are finance d and operated in a
manner similar to private business enterprises. The only proprietary fund used by the Borough is the Enterprise
Fund.
PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain
services for a stated, estimated price. Outstanding purchase orders at the end of a fiscal year are called
encumbrances.
RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal
formality than an ordinance or statute.
RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an enterprise or internal service
fund.
REVENUE: Increases in the net current assets of a governmental type other than expenditure refunds and residual
equity transfers; increases in the net total assets of a proprietary fund type other than expense refunds, capital
contributions, and residual equity transfers. General long-term debt proceeds and operating transfers-in are
classified as “other financing sources” rather than revenues. Operating transfers, as in governmental fund types,
are classified separately from revenues.
SEVERANCE TAX: A tax on the removal of natural resources from the Kodiak Island Borough. Major resources
include fish, timber, and gravel. The severance tax rate is the same as the mill rate.
SPECIAL ASSESSMENTS: Fees levied on property owners to construct an asset that benefits the property holder.
These assessments are levied until the asset is paid for. The amount of the assessment can be based on value,
size, road frontage, etc.
SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital projects) that are legally restricted to expenditure for specific purposes.
TAX RATE: The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575 per
$100 of assessed value, or 5.75%.
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TAX LEVY: The total dollar amount of tax that optimally should be collected based on tax rates and assessed values
of personal and real properties.