2015-12-15 Special Work Session Kodiak 1
ASSEMBLY SPECIAL WORK
SESSION
Tuesday, December 15, 2015, 7:30 p.m.
Borough Conference Room
Work Sessions are Informal meetings of the Assembly where Assembly members review the upcoming regular meeting
agenda packet and seek or receive information from staff.Although additional items not listed on the work session agenda
are discussed when introduced by the Mayor,Assembly,or staff,no formal action Is taken at work sessions and items that
require formal Assembly action are placed on regular Assembly meeting agenda.Citizen's comments at work sessions
are NOT considered part of the official record.Citizen's comments intended for the"official record"should be made at a
regular Assembly meeting.
Page
1. CITIZENS' COMMENTS (Limited to Three Minutes Per Speaker)
2.. AGENDA ITEMS
2 - 32 a. Preliminary FY2017 Budget Discussion
2015-12-10 FY17 Budqet 30,000
2015-12-15 17 BU revised
FY2017 Debt Service PgyMent Schedules
Debt Service EgyMgnLac I s
Q Rohrer- budget guetions
Stephens ® budget g estions
POSTASSEMBLY SPECIAL WORK SESSION - 15 Dec2 1 -
Debt Service Payment Schedules (by year]
3. MANAGER'S COMMENTS
4. CLERK'S COMMENTS
5. MAYOR'S COMMENTS
6. ASSEMBLY MEMBERS COMMENTS
Visit our website at
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Page 1 of 32
AGENDA ITEM #2.a.
Kodiak Island Borough
14
MEMORANDUM
TO: Honorable Mayor and Assembly Members
of the Kodiak Island Borough
THROUGH- Bud Cassidy,Borough Manager
FROM. Karleton Short,Finance Director Nye
SUBJECT: FY2017 budget
DATE; December 10,2015
We were instructed to prepare a"30,000 foot level"budget. This is a very early budget but we
still have to it our budgets like a pyramid. This means that we put in our best estimate oft e
detail and then summarize this data to the department level. I do think that the Assembly can
look at this budget to get a"feel"for how the FY2017 is of to be.As such.we have prepared
a budget for of the General Fund and the Debt Service Fund.
General Fund
At this time we are estimating our expenditures to exceed our revenues by$958,316. This is
equal to approximately 8/10""of a mill.
In FY2016 we balanced the budget with a"use of is balance"of 921,631. This budget does
not include a"use of fund balance". Even disregarding this"use of fund balance"we predict our
revenues to be$214,277 lower than FY2016.
At this time we are estimating our General Fund expenditures toe$177,592 lower than
budgeted in FY26. To a great"tent we have based our General Fund expenditure budget on
our budgeted expenditures for FY2016.
At this time the Assembly can consider several ways to balance the FY2017 General Fund
budget. These include,but are not limited to,the following.
• Increase General Fund property taxes. This can be done by raising the total area wide
mill rate or lowering the mill rate in a different fund.
• Increase other fees. This would not make fora material increase,
• Reduce expenditures
• Reduce non-profit funding
• Reduce education funding
• Reduce park expenditures
• Reduce department budgets
• Mancing the budget with a"use of fund balance".
A combination of the above would probably be the best approach forte Assembly totake.
Page 20 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a
febt ervicr
We have based our DDM Service F6nd budget et usiun the found'Bank bond repuuyirnaent Schedules.
At this time,we are assuming the State will continue to reimburse us for part of thnese costs
(mostly at 70%). We can transfer 42.5%of the previous year's Facilities Fund interest earnings
(5017o of )to the debt service fund.Unless the Assembly transfers money in from another
fund,or another revenue source is fouund,increased property taxes will have to be used to fund
the difference.
.For FY2016 the Borough levied a 1.7 urtill rate for debt service. For FY2017 we are proposing a
L94 mill rate.
uuunnrrur
This is a very preliminary budget but it does show what the budget is looking lilac right now, If
you have any questions please feel free to contact rune.
2
Page 3 of 32
Preliminary 1=Y2017 Budget Discussion
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Page 6 of 32
Preliminary Y2 1Discussion
AGENDA ITEM #2.a.
2017 Projected iMill Calculation
Payoff Gross Rate of State Net
Bond Date rind le Interest end P ei urse e t ReImbursernents Bond_Pmts
2008 202B 370,000 254,950 624,9 60 374,976 249,984
2011 2031 320,ODD 302,550 622,55 7 435,785 186,765
2012A 2025 455,000 200,300 655,300 blended450,956 204,344
20128 2025 550,000 244,550 794,550 476,73D 317,820
2013 2033 790,000 ,740 1,689,740 70% 1.182,818 506,922
2014 2034 810,0007,113 1,777,113 7 1,243,979 533,134
2015A 2 145,0W 77,1SO 222,150 70% 155,505 66,645
20156 2036 195,0M 296,363 491,363 70 343,954 147,409
EST 2016A 2025 495,000 244,350 739,35 7 517,545 221,8
EST 2016B 85,800 140,800 70% 98,S6042,24
ADEC Loan 2020 6,222 382 6,604 0% 0 C604
7,764,480 ,2 , 2,483,671
Less Facility Fund Interest Contribution( of 85%) 150,000
Less interesting a 2.000
Adjusted net bond payments 2,331, 71
Projected eal Property Taxable Value 2,080,0m,DOO
Projected Personal Property Taxable Value 120,000,0130
Total Projected Taxable Property Value 1,200,000,000
Mill Divisor 1,000
Ill Value 1,200,000.W
Debt Portion of Projected Mill Rate Jadjusted net is/adj mill value) 1.94
su ins:
EST
2016A are sold at $5,285,0130 and payments begin in April 2016
ST 20155 are sold at $1,760,000 and payments begin in April 2016
State reimbursement percentage for new bonds sold Is 7
State reimbursement percentage for prior bond sold remain at current rates
Facility Fund interest income does net fail below 1
Taxable real and personal property values do not decrease
Page e of 3
Preliminary Y 1 Discussion
AGENDA ITEM #2.a.
CLASS TITLES AND PAY RANGES
REEARM29 Ste PAY EaKLANGE
A599=1
Director E82 $94,656 - $126,613
Property Appraiser 19,0 $57,930 $77,909
Appraiser Technician 14,0 $45,255 $60,962
Assessment Clerk 11 12.0 $40,988 $55,138
Assessment Clerk 1 10.0 $37,142 $49,953
CLERK'S OFFICE
Director Eal $80,624 $120,S5I
Administrative Support Specialist 623 $47,139 $70,544
Administrative Support Specialist 621 $42,757 - $63,987
�QEVEL�QPMENT
Director ESZ $84,656- $126,663
Assistant Planner 1&0 $49,953 W $67,10
Associate Planner/LRP 20.5 $52,384 $83,899
Associate Planner/ENF 20.5 $62,384- $83,999
Code Enforcement Officer 18.5; $56,527 $76,009
Secretary 111 1110 $39,023 $52,482
JYfiAEUUNL&FACILITIES
Director E83 $88,888 $133,1317
Solid Waste Manager/Environmental Specialist 210 $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 824 $49,496- $74,070
Maintenance Engineer- FRC 19.0 $57,930- $77,909
Projects Manager 20.0 S60,862- $81,853
Projects Assistant 17.5 S53,793- $72,346
Baler Operator 11 27.5 $53,793- $72,346
Maintenance Mechanic 17.0 S52,482- $70,581
Baler Operator 1 16,0 $49,953- $67,180
Secretary 111 11.0 $39,023- $52,482
Interpretive Specialist/Receptionist-URC 10.5 $38,071- $51,201
UN8119.9EPARTME�
Director E83 $80,808 - $133,017
General/Revenue Accountant 20.5 $62,384- $83,899
Accounting Technician AP/Payroll 110 $47,545 - $63,944
Cashier 11.0 $39,023- $52,482
Secretary 111 21.0 $39,023- $52,482
Page 8 of 32
Preliminary Y2 17 Budget Discussion
AGENDA ITEM #2.a.
CLASS TITLES AND PAY RAN (cont"d)
IIDIE6aARTMENT SteMIRS I IF
MANAMENUME28MAMMUM
M Supervisor 20.5 $62,384- $83,899
Programmer/Analyst 19.0 $57,930- ,577„909
GIS Analyst 39.0 $57,930- 77A909
PC Tech 11 17,.0 $52,482 -- $70,581
IPC Tech i 34.5 $46,336- $62,384
MANAURUEM
Borough Manager Contract
Resource Management Officer 215 655 542- $811,147
Management Arnallyst C42 $57,296- $85,746
Management Analyst Cot $54„570- $81,664
Manager D61 69„65415 . $1,04,223
NOTIES
IEm purnyees mired on or before.JWV 7,1983 recewnre a to n earaty bonus rnt.S�l 0,or a.
Employees Wed betweenJuly 8,1.983 and September 30„1994 irecelve a longevity bonus of S
or 10%.(Employees mired after October tv 1994 receive a longevity bonus of SW The amount
of the berms Is determined by Vears of service.
a Horn-union employees are paid wander the new pray scale adopted June 2014(denoted Iby Wpha-
,numeric,stepsl
Union employees are pram under the old play scale(denoted by numeric steps)
Page 9 of 32
Preliminary FY2017 Budget Discussion
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Page 14 of 32
Preliminary FY2017 Budget Discussion
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Page 15 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
2017 Projected Debt Service Mill Rate Calculation
Payoff Gross Rate of state Net
Land &ate Princiml Bond Firms Reimbursement Relenbursements Lqng Pmt
2008 2028 370,CM 254,960 624,960 60% 374,976 249,984
2011 2031 320,000 302,550 622,550 70% 435,785 185,765
2012A 2025 455,000 200,300 655,300 blended 450,956 204,344
20120 2025 550,000 244,550 794,550 60% 476,730 317,820
2013 2033 790,000 899,740 1,689,740 70% 1,192,218 506,922
2014 2034 810,000 967.113 1,777,113 70% 1,243,979 533,134
2015A 2026 145,000 77,150 222,150 70% 155,505 66,645
20158 2036 195,000 296,363 491,363 70% 343,954 147,409
EST 2016A 2025 495,000 244,350 739,350 70% 517,545 221,805
EST 20168 2036 55,000 85,800 140,800 70% 99,560 42,240
0
ADEC Loan 2020 6,222 382 6,604 0% 0 6,604
7,764,490 5,280,809 2,483,671
Less Facility Fund Interest Contribution(50%of 85%) 150,000
Less lAterest income 2,000
Adjusted net bond payments 2,331,671
Projected Real Property Taxable Value 1101110,000,000
Projected Personal Property Taxable Value 120,0N,000
Total Projected Taxable Property Value 1.200,0W,000
Mill Divisor 1,000
MIR value 11200,00MOO
Debt Portion of Projected Mill Rate(adjusted net pmts/adj mill value) 1.94
A$5ymsftlgnE:
EST 2016A are sold at 55,285,0130 and payments be&A April 2016
EST 20166 are sold at $1,760,000 and payments begin in Aprrl 2016
State reimbursement percentage for new bonds said 70%
State relmbursement percentage for prior bond sold rema'.n at current rates
Facility Fund Interest Income does not fa,,'i below 1%
Taxable real and personal property values do not decrease
SOS
2008A Acquisition and construction of school capita's improvements including a new school pool.
2011 high school renovation and renewal project
2012A. Refunded 2004C Bond for the p'ann ng,design and construction of capAall improvements to
the Larsen Bay School,Kodiak Middle School and Kodiak High School
20128Refunded 2 4 Bond for the iplann,ng,design and construction of cap,tal 6mprovements In
the Borough,including a new school poo,and Kodiak High Srhoo I Voc/Ed classroom,
2013 High school renovation and renewal project.
2014High school renovation and renewal project,
2015A Renewal and replacement for various school be 1&ngs,
20158 High school renovation and renewa I project,
2016A a Renewal and replacement for various school b0d,ings
20168 HIgh School renovation and renewa,project
Page 16 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
2018 Projected Debt Service Mi[I Rate Calculation
Payoff Grass Rate of Net
8 a Palnciafe InC r st n Pmt Relartbursement kfjmburs�ments band Pmts
2000 2028 380,DDO 240,160 620,160 60% 372,096 248,064
2011 2031 330,0W 292,950 622,950 709 436,065 186,885
2012A 2025 460,000 186,600 646,600 b4nded 444,969 201,631
20128 2025 565,000 227,900 792,900 60% 475,,740 317,160
2013 2033 820,000 868,140 1,680,149 70156 1,281,698 506,442
2014 2034 840,ODO 934,713 1,774,713 70% 1,242299 532,414
2015A 2026 150,ODO 74,200 224,200 70% 156,940 67,260
20158 2036 200,0M 292,413 492,413 70,K 344,689 147,724
EST 2016A 2025 505,GM 234,450 739,450 713% 517,615 221,835
EST 20168 2036 55.0m 94,700 139,700 7D% 97,790 41,910
ADEC Loan 2020 6,315 289 6,6D4 a 6,604
7,747,829 5,269,901 2,477,928
Less Facility Fund Interest Contri buvon(50%of 85%) 150,000
Less interest Income 2,000
Adjusted net bond payments 2,325,928
Projected Real Property Taxable Value 1,080, ,0
Projected Personal Property Taxable Value 120. ,000
Total Projected Taxable Property Value 1,2013,000,000
M 11 Divisor 1, ------------
000
Mill Va'ue 1,2DO,OUD
Debt Portion of Projected Mill Rate(adjusted net pmts/adj mal value) 194
EST 2016A are so'd at $5,285,WO and payments begin In April 2016
EST 2016B are sold at $1,760,000 and payments begin=n April 2016
State reimbursement percentage for new bonds sold is 70%
State reimbursement percentage for prior bond soA remain at current rates
Facility Fund Interest income does not fail be;uw 1114
Taxable real and personal property v*ues do not decrease
2 S Acqwsavon and eomtrucUon of school capital Improvements including a new school pool
2011 High school renovation and renewal project.
ZOIZA Refunded 2004C Bond for the planning,design and construcuo"of capital Improvements to
the Larsen Bay SchoW,Kodiak Middle School and Kodak High School,
20126 Refunded 20040 Band for the planning,des'fgn and construction of capital improvements in
the Borough, ncudlng a new school pool and Kodiak High School Voc/Ed classroom
2013 High schooll renovation and renewal project.
2014 H:igh schoW renovation and renewal project,
2025A Renewal and rep4cement for various school buildings.
20158 Wgh school:renovation and renewal project
2016A Renewal and rep4coment for various school bw1dings.
20168 Wgh School renovatiowand renewal project,
Page 17 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
Dora Cross
To: Karl Short
Subject: RLbudget
Karl/Bud,
Please review my answers(in red)to i questions.
Thank ycR#,
Dora
From: Daniel Rohrer
jllaUk�Ak—sLod
Sent. Monday,December 14,2015 10:35 AM
To: Bud Cassidy; Nova Javier
Subject: budget
Bud and or Nova,
As I read through the budget information that we have been given I have a couple of questions that I want to make sure
that Carl has ahead of time so that he can be prepared to answer questions on them on Tuesday night. I don't need
them in writing I just don't want to accidentally put him on the spoil They are in the order that I run across them in the
document and not in order of importance,
Thanks
Dan Rohrer
General Fund Expenditures.
1. IT Department increase of 80,000 over last year. What is driving that increase? ViVe iedoidlcei!f ar t1he Z111TIOU11111ts
:Nii dl coiInectied a inuinlie, oileatiling a 41l,5116510 iii edurlilirriinl
2. Engineering Facilities I am assuming the 120,000 Increase is due to having less projects to bill various salaries too
so they have to be kept In the general fund budget.Yes
�3 Building Official and animal control. Is this a multiyear contract at a fixed rate?Bu+,Mrig i Is Illraseid oir a
1,9197 111 OA v1:ming,@ 1%of Costirrefll wi d feu payT i III V 0 exlllu T at�lciii u date ill he ainhinall cointilidl contn:Vct hil,
�1109,14 15 11111U,0,3111,11 U111�1114611iiriig Juirie Z1016,
4. Transfers out.. why is the number only 6,000 compared to a much higher historical average(in the 300,000
range and higher)? 11 w!)lb:1111:7iiwen dliaini:irs aiil lie°(1he Assen 11111as Yet 110 detel inilline t1l'ie aii ri ut&sdl�iiooll dNtrlio
fuiridirigo aiiiniciliuritfor s 34
6 i5,16010,salllld kv�:cstel tiiInsfiers 1,m, Triolin 11�w111I OrPts 11111ave Ilbeium iieduced llw
to s u:!!fill I:m.uuiurues
airrill fillIVIN11111115 1!l'il dolill
e as 111111clurred,
Debt Service Revenue/Expenditures.
1. Property Tax Revenue at 1.94 mils. My understanding from last year's budget cycle was that the mil rate
necessary to cover the bonds was going to be 2.16(or maybe 2.191 don't have It right In front of me). What
is driving this lower number?Ill 1131C3111111S worm e sold Illater,1141,10,111P year t1hain Imidgetmi fioi! Origiirr,fll
hiN1,9EI was For t1he sallle of 28,,215 rinflHoin however,alin[y 8 muslilllliilaei weriesicillid,
L Debt Service Interest- I was under the Impression last year that this number was going to grow significantly
over fy 2015 due to final high school bonds being sold and some of the new debt from the 10 million bond
coming online.gall�lmii 11:!ioriids were s6ini L:Aeilin flhel yeah thairi riirllgliii'W[q IIlriudgliet full" 'll all"L.SeIIIIIIIIIIII: ffiieil,u
sliullveii', toainirrildipatied irrueert
--------------------
Page 18 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
Class Titles and Pay Range
Why is Resource Management Officer a union position. I guess I had assumed this was more of a department head
position without any staff under them. Also who are the Management Analysts 11131i,uii lin'113 011 u011ri��fl 11[uflii�u1111�11111111oflatiori!:11'
the F110:50IL91151ce Offk"eii %)iias mmegii!:iflated� a U11111U111 po!!:1ioin. 16Mlainageiineiiit Ari,a[ysts arlE IIIx:nt�of the
Vlanageii's��fffice!!�'Itaff.
Again to reiterate It Is not necessary to have any of these answers In writing I just wanted to make sure that the finance
department had some of my questions ahead of time so that they would be prepared to answer.
Thanks
Dan
2
Page 19 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
Questions for Karl re: Budget Preview
p. I Budget by Organization - GF Revenues
Can we get a breakdown of the estimated,$2,395,000 of State Shared revenues?
[ ..........._
p. 2 Budget by Org&rdiiU_ofi_:_GF Expenditures
Why the fluctuation in 100-135 (Engineering/Facilities)?
$331,000+ FY15 —$163,000+ FY16 —$284,740 FY 17
Assume this has to do wiLhyacanLp don ................................................
56-R! e aUggeted t�o DlroiectEL
so large in FY 16 ($117,000+)? What's
100-160 (Economic Development). Why
dropped for FY 17 ($45,500)? Why is FY17 higher than FY15 ($33.100)? Why
docs this fluctuate so much more than others'?
............... ll""I'll""I'll'll""I'll'I..............�1.11,11,111,111,111,11'll""I'll""I'll",'ll""I'll""I'l'll""I'll'I.............................
i U1 in cairitr@Z��ilic':ies anid 61�iirniiiriafiion of Expenidliful le
. ..........
100-190{Edu, Culture, Recreation). Why the$4,000 increase from FYI6? Is this
Iassume not.so what is it for? .......................................................................................................................................
lri the pawneint to Noirtfi Stail,P I' (foil, street liqlhts�i was not buldineted foiii,=
. .....
100-195
............ ....... ....... ...........................I............
rs Out). How can$6,000 possibly be realisli
-—--------...................................... "i,
Wo igges c langes me, Issenil )y ias ye. o ii.,e eirrriline alinoi.in,o sc ioo, . is nr M Ill arnoluin oil
FY116 Is 345,60101; so4d Ywastle tinent.c"reir foil" non pirofit!s havebeen redliliCied tOSpleciflic eirifillesaind funiching is,
due p if to Piave drinip;n hivirnwirprl
tie'15tafi in it fast column broken down by (a})..............p..........e r s o...........n..........n..........c I.............costs,.including- ..........................................................................................................
benefits,(b)travel and continuing education/professional development,and(c)other?(I don't
expect ou to res and to this re, uest.without other assembly members joining in.)
S,E:�ie rlew report- Biludiget biv
V,M�eo__Url
To what extcot do the figures onGp. 2 includepersonnel costs for positions which have been
authorized but are presently vacant?In other words,by approximately how much would these
projected expenditures be reduced if the KIB were to adopt a hiring freeze? (I'm not
suggesting that an across the board freeze would necessarily be practical: I'm just interested
in the relative financial impact.) .............................................................................................. '` I
0111` (fiU
SCSSi011 11 Witi i /�,ssem�bPy
p. 3 Budget by Organization - DS Revenues
Can you explain the$62,000+of proceeds from LT debt for FY 16? Does this have
to do with a refunding issue? 96rid—s'i'i e...........P r—oiceeld!s Cbe iiiat wil�l usied ofii` e have
�boind iSSLJ,airiii,,,e co!sts
.............--—-—------
RE35(State Shared Revenues)are the 60/70%reimbursement we get on the previous
..........
year's school bond debt service expenditures, right? e i ir,i)i i l......................L 11 n..........L i'�'i t..........p ii r o r...........e L............c 5°N...........°
............I i h a t ............
p. 3 Budget by Organization - DS Expenditures be useld to l �:ioiiiid payinient.
1"Costs ......... ...............................................................................................................................................................................................................
What are Support Goods and Services(EX50)?
1i:w� ii:o,iir lirai-Ni-e p-rl-in'"t il—in g............a�i r i d I.............a d.............v e iii i'SUR
_
Paige 20 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
p. 4 Projected DS Mill Rate Calculation
Under Assumptions, do you mean 2015B
�I n� �hx)iujfl 6B'
„ .
I�riiu� q�"DIIH�, ...
or 2 _
w ,�
Once 2016A&B are sold, are there an more Such
&R ���u"id III 01 .It to
se
Do you have the FYI figures fo
sold? If so. can we have detailsrr
t
fier�'�fl���r u�ll ihn rinf 2theii�e ai[, lir r u mr� fl
ruii ,given youurlflu �m theI? Ic17�III
assume
figures are just "partial year" figures right?
Is the ADEC loan the only non-bonded indebted
. � ,
value ¤t payoff amount? � a� �.rr1f�061210111116, Lllh�u°���M II'r����ai nuc dul its 5 �°5 � tafl:
witoWd lli k the Assilr iu irn y tio coii,isiideir Ipla y l lig this
pp. 5-6 Class Titles and Pay Ranges ll iain r-0 Vii Jonie
Thank you for this information but it is of limited utility for present purposes. Is it
possible to get something more along the lines of the attached table dated 4120113?
(I don't expect you to respond to this request without other assembly members joining
m.) u i ll ulu a,u murimlll.llh u µ a.uuru
Is the day afar Thanksgivings plaid KIB� holida7
.,
Page 21 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
� R
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ing 01.
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Page 22 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
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rq
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]IIIH
a Ji
H
Page 23 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
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Page 24 of 32
Preliminary Y2017 Budget Discussi
AGENDA ITEM#2.a.
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Page 25 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
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a 8 8 a 8 a 9 a 8 8 8 8 8 8 a 8
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Page 26 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
1-01
2017 Projectedis ill Rate Calculation
Payaff Gross Rate of State Net
Bond Date Principle Interest Bond Pmts Reimbursement Reimbursements Bond Pmts
2008 2028 370,000 254,960 624,960 374,976 249,984
2011 2031 320,000 302,550 622,550 70% 435,785 166,765
2012A 2025 455,000 200,300 655,300 blended 450,956 204,344
20126 2025 5D, D0 244,550 794,550 0 476,730 317,820
2013 2033 790,000 899,740 1,689,740 70% 1,182,818 506,922
2014 2034 810,0 967,113 1,777,113 70% 1,243,979 533,134
2015A 2026 145,000 77,150 222,15 70% 155,505 56,645
2 1 B 2036 195,ODO 296,363 491,363 70% 343,954 147,4
EST 2016A 2025 495,ODD 244,350 739,350 7 517,545 221,805
EST 2016B 2036 55,000 85,800 140,8 7 98,560 42,240
0
ADEC loan 2020 6,222 382 6,604 0 0 6,604
7,764,480 5,28 ,809 2,483,671
Less Facility Fund Interest Contribution 150of ) 150,000
Less interest income 2,000
Adjusted net bond payments 2,331,671
Projected Real Property Taxable Value 1,080,00010M
Projected Personal Property Taxable Value 120,000,000
Total Projected Taxable Property Value 1,200,000,000
Mill ivisor1,000
III Value 1,200,000-00
Debt Portion of Projected Mill Rate(adjusted net pmts/adj mill value) 1,,94
AssurotionSK
EST 2016A are sold at 55,2135,000 and payments begin In April 2016
EST 2015B are sold at $1,760,000 and payments begin in April 2016
Stale reimbursement percentage for new bonds sold is 70%
State reimbursement percentage for prior bond sold remain at current rates
Facility Fund interest income does not fall below 1
Taxable real and personal property values do not decrease
Page 27 of 32
Preliminary FY2017 is ssi
AGENDA ITEM#2.a.
a
CLASS TITLES AND PAY RANGES(cont'd)
DEPARTMEN Steil PAY RANGE
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 It 17.0 $52,482- $70,581
PC Tech 1 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 $S4,570- $81,664
SERVICE DISTRI05
Manager 061 S69,645- $104,223
NOTES
• Employees hired on or before July 7,2983 receive a longevity bonus of 5,1 u,or 15%.
Employees hired between July 8,1983 and September 30,1994 receive a longevity bonus of 5
or 30%.Employees hired after October 1,1994 receive a longevity bonus of 5%.The amount
of the bonus is determined by years of service.
• Non-union employees are paid under the new pay scale adopted lune 2014(denoted by alpha-
numeric steps)
' Union employees are paid under the old pay scale(denoted by numeric steps)
Page 28 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM#2.a.
CLASS TITLES AND PAY RANGES
DEPARTMENT PAY-RANGE
ASSESSING
Director E82 $84,656- $125,583
Property Appraiser 19.0 $57,930- $77,909
Appraiser Technician 14.0 S45,255- $60,862
Assessment Clerk 11 12.0 S40,988- $55,138
Assessment Clerk 1 10.0 $37,142- 549,953
CLERK'S OFFICE
Director E81 $80,624- $120,651
Administrative Support Specialist BZ3 $47,139- $70,544
Administrative Support Specialist 621 $42,757. $63,987
COMMUNITY DEVELOPMENT
Director E82 $84,6S6- $126,683
Assistant Planner 16.0 $49,9S3- $67,180
Associate Planner/LRP 20.5 $62,384- $83,899
Associate Planner/EMF 20.5 $62,384- $83,899
Code Enrarcement Officer 18.5 $56,S17- $76,009
Secretary Ili 11.0 $39,023- $52,482
ENG(NgERING&FACILITIES
Director E93 $88,888- $133,017
Solid Waste Manager/Environmental Specialist 23.0 $70,S81. $94,925
Projects Manager C42 $57,298- $85,746
Maintenance AdmTnistrator 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 S60,862- $81,853
Projects Assistant 17.5 S53,793- $72,346
Baler Operator It 17.5 $53,793- $72,346
Maintenance Mechanic 17.0 $S2,482- $70,581
Baler Operator 1 16.0 $49,953- $67,180
Secretary III 11.0 $39,023- $52,482
Interpretive Specialist/Receptionist-KFRC 10.5 S38,071- $51,201
FINANCE DEPARTMENT
Director E83 $88,888- $133,017
General/Revenue Accountant 20.5 $62,384- $83,899
Accounting Technician AP/Payroll 1S.0 $47,S45- $63,944
Cashier 11.0 $39,023- $52,482
Secretary 111 11.0 S39,023- $52,482
Page 29 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM . .
Kodiak Island
ASSEMBLY SPECIAL WORK SESSION
Tuesday, December 1 , 2015, 7:30 p.m.
Borough Conference Room
Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda
packet and seek or receive information from stag Although additional items not listed on the work session agenda are discussed
when introduced by the Mayor.Assembly.or staff.no formal action Is taken at work sessions and items that require formal
Assembly action are placed on regular Assembly meeting agenda.Citizen's comments at worst sessions are NOT considered part
of the official record.Citizen's comments intended for the*official record"should be made at a regular Assembly meeting.
CITIZENS' COMMENTS (Limited to Three Minutes per Speaker)
AGENDA ITEMS
a. Preliminary FY2017 Budget Discussion
MANAGER'S COMMENTS
CLERICS COMMENTS
MAYOR'S COMMENTS
ASSEMBLY MEMBERS COMMENTS
Visit our website atilllllit����l°°�
vv y �h: esus olu , I��`d�u°:r�l�� a fl�Tm°u� r u� a�l°„ � �, @KodiakBorough
Page 30 of 32
Preliminary FY2017 Budget Discussion
AGENDA ITEM #2.a.
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Preliminary FY2017 Budget Discussion
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Page 32 of 32
Preliminary FY2017 Budget Discussion