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FY2016-01A Amending Ordinance No. FY2016-01, Fiscal Year 2016 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures And Moving Funds Between Projects1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 Introduced by: Borough Manager Requested by: Finance Director Drafted by: Finance Director Introduced: 06/02/2016 Public Hearing: 06/16/2016 Adopted: 06/16/2016 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2016-01A AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING ORDINANCE NO. FY2016-01, FISCAL YEAR 2016 BUDGET, BY AMENDING BUDGETS TO ACCOUNT FOR VARIOUS REVENUES THAT ARE OVER BUDGET, PROVIDING FOR ADDITIONAL EXPENDITURES AND MOVING FUNDS BETWEEN PROJECTS. WHEREAS, it was decided to move the GIS position and duties and the associated expenditure budget of $93,000 from the Informational Technology Department to the Community Development Department; and WHEREAS, the Trinity Acres paving fund, which is complete, has a negative fund balance of $4,479 due to unbudgeted contract prepayments; and WHEREAS, lease income of $27,600 was recorded in Land Sale (Fund 210) and it should have been recorded in Womens Bay Road Service (Fund 240); and WHEREAS, due to lower than budgeted investment earnings in the Facilities Fund (Fund 276) in FY2016 due to transfer of inter -fund loans to the Hospital Fund (Fund 540), the transfers out in FY2016 have to be reduced by $196,546; and WHEREAS, sale of the FY2015 bonds resulted in a premium of $62,818 which can be deposited in the Debt Service Fund (Fund 300); and WHEREAS, the Womens Bay Fire Department (Fund 252) has agreed to pay the sum of $100,000 for the construction of the Womens Bay Emergency Center; and WHEREAS, the Oil Spill Disaster Fund (Fund 270) was used to account for possible reimbursement of $10,566 of cleanup expenditures, however since they were not reimbursed, a transfer from the General Fund (Fund 100) will cover those expenditures; and WHEREAS, due to the delay in selling bonds in Debt Service (Fund 300-300), the unused expenditure will be used to retire the $25,455 Karluk Clean Water loan in Debt Service (Fund 300-307) early thereby eliminating future interest expenses on this loan; and Kodiak Island Borough, Alaska Ordinance No. FY2016-01A Page 1 of 2 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 WHEREAS, interest earnings in the Capital Projects -Borough (Fund 410) have exceeded the budget by $379,580 and those funds will be transferred to Capital Project - School fund (Fund 420); and WHEREAS, in Capital Projects (Fund 450) the Old Harbor Emergency Generator $1,007,000 and Karluk Emergency Generator $33,000 projects are being combined into one Emergency Generator project $1,040,000; and WHEREAS, the High School Swimming pool project came in $272,408.60 under budget and this money must be returned to the state. $52,392 will come from the Renewal and Replacement Projects (Fund 469) and $220,016.60 will come from Capital Projects -School (Fund 420); and WHEREAS, actual revenues in fund 420 were $69,553 less than budgeted this amount will be transferred from Debt Service (Fund 300); and WHEREAS, the $2,842,548 of loans in Capital Projects -Solid Waste (Fund 490) will be reclassified to revenue to facilitate better project management and tracking; and NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is not of general application and shall not be codified. Section 2: The FY2016 budget will be amended per the attached schedule. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS SIXTEENTH DAY OF JUNE, 2016 J Nova M. Javier, MMC, Boropgh Clerk Kodiak Island Borough, Alaska KODIAK ISLAND BOROUGH Jerrol Friend, Borough Mayor Ordinance No. FY2016-01A Page 2 of 2 Mid -Year Budget Amendment 2016-01(A) As of Budget Adopted Budget 4/3012016 Balance Adjustments Revised Budget Fund 100 General Fund Revenues: Real Property Tax 108,000 107,579 421 108,000 Personal Property Tax 12,000 11,865 135 12,000 Non ad Valorem Taxes 50,000 44,651 5,349 50,000 Payment in Lieu of Taxes 1,334,000 142,359 1,191,641 1,334,000 Severance Taxes 1,850,000 1,102,407 747,593 1,850,000 Penalties It Int on Tax 175,000 134,446 40,554 175,000 Licenses and Permits 88,000 45,436 20,564 66,000 Federal Shared Revenue 152,400 - 152,400 152,400 State Shared Revenue 2,495,277 2,202,533 292,744 2,495,277 Animal Control - 55 (55) 0 Investment Earnings 30,000 46,655 (16,655) 30,000 Other 15,600 31,944 (16,444) 15,500 Sale of Fixed Assets 5,000 - 5,000 5,000 Use of fund Balance 921,631 - 921,631 921,631 Transfer In - 0 Total 7,214,808 3,869,929 3,344,879 - 7,214,808 Expenditures: Borough Assembly 195,554 121,039 74,515 - 195,554 Borough Manager 850,304 494,496 355,808 - 850,304 Borough Clerk 570,376 438,008 132,368 - 670,376 Borough Attorney 164,000 111,014 72,986 - 184,000 Finance Department 1,017,467 761,974 255,493 - 1,017,467 Information Technology Department 1,047,744 836.663 210,881 (93,000) 954,7441 Assessing Department 706,463 550,339 156,124 - 706,463 Engineenng/ Facilities Dept 163,573 186,717 (23,144) - 163,573 Community Development 715,262 516,264 198,998 93,000 808,262] Building Oficial 158,650 60,061 78,589 - 158,650 Economic Development 117,100 17,081 100,019 - 117,100 General Administration 222,100 146,242 75,858 - 222,100 Parks and Recreation 153,000 15,794 137,206 - 153,000 Emergency Preparedness 47,000 5,209 41,791 - 47,000 Animal Control 109,415 109,415 - - 109,415 Education, Culture and Recreation 20,200 22,748 (2,548) - 20,200 College and Libraries 195,000 195,000 - - 195,000 Non -Profit Funding 390,000 389,000 1,000 - 390,000 Transfers Out 351,600 345,600 6,000 - 351,600 Total 7,214,808 5,342,866 1,871,942 - 7,214,808 Fund 201 School District Support - Revenue 10,905,600 10,753,105 152,495 - 10,905,600 Expenditures 10,905,800 8,865,314 2,040,286 - 10,905,600 Fund 210 Land Sales - Revenue 244,722 52,730 191,992 27,600 272.322 Expenditures 244,722 167,783 76,939 27,600 272,322 Fund 220 Buildings and Grounds Revenues Revenues 451,736 564,439 (112,703) - 451,736 Transfers in 216,124 18,000 198,124 - 216,124 Interest Earnings - 3,025 (3,025) - 0 Use of Fund Balance 87,133 87,133 - 87,133 Total Revenues 754,993 585,464 189,529 - 754,993 Expenditures Borough Building 557,857 349,696 208,161 - 557,857 MHC Apartments 25,000 5,672 19,328 - 25,000 School Buildings Major Repairs 137,436 502 136,934 - 137,436 Chiniak School -- 0 ^ Various Buildings 10,000 9,162 838 - 10,000 Project Office Expenses 7,700 4,356 3,344 - 7,700 Long Tenn Care Facility 17,000 - 17,000 - 17,000 notal Expenditures 754,993 369,389 385,604 - 764,993 Mid -Year Budget Amendment 2201lAs r of Budget Adopted Budget 4/3012015 Balance Adjustments Revised Budget l_ Fund 234 L.E.P.C. Revenues 14,343 1,987 12,356 - 14,343 Expenditures 14,343 5,786 8,557 - 14,343 Fund 240 Warrens Bay Road Service Revenues 208,500 192,405 16,095 27,600 236,100 Expenditures 208,500 155,167 53,333 27,600 236,100 Fund 242 Service District No. 1 Revenues 477,000 388,732 68,268 4,479 481,479 Expenditures 477,000 217,963 259,037 4,479 736,037 Fund 243 Service Area No. 2 Revenues 100 27 73 - 100 Expenditures 100 0 100 - 100 Fund 244 Monashka Bay Road District Revenues 80,000 60,002 (2) - 60,000 Expenditures 60,000 19,231 40,769 - 60,000 Fund 246 Bay View Road Service Area Revenues 15,257 13,658 1,599 - 15,257 Expenditures 15,257 5,529 9,728 - 15,257 Fund 250 Fire Protection Area No.1 Revenues 776,005 580,179 195,826 - 776,005 Expenditures 776,005 261,599 514,406 - 776,005 Fund 252 Womens Bay Fire Department Revenues 225.000 126,804 98,196 100,000 325,000 Expenditures 225,000 66,636 158,364 100,000 325,000 Fund 254 KIB Airport Fire District Revenues 13,000 14,859 (1,059) - 13,800 Expenditures 13,800 14.330 (530) - 13,800 Fund 260 Woodland Acres Street Lights Revenues 5,140 5,070 70 - 5,140 Expenditures 5,140 3,612 1,528 - 5,140 Fund 261 Trinity Islands Lighting Dist Revenues 2,330 2,457 (127) - 2,330 Expenditures 2,330 1,345 985 - 2,330 Fund 262 Mission Lake Tide Gate - Revenues 5,400 6,189 (789) - 5,400 Expenditures 5,400 1,025 4,375 - 5,400 Fund 263 Trinity Islands Paving Dist Revenues - - - 4,479 4,479 Expenditures - 4,479 (4,479) 4,479 4,479 Fund 270 Oil Spill Disaster Fund Revenues - - - - Expenditures - 10,566 (10,566) 10,566 10,566 Fund 276 Facilities Fund Revenues 700,000 385,181 314,819 - 700,000 Expenditures/Transfers Out. Education Support Fund 140,000 140,000 - - 140,000 Building 8 Grounds 18,000 18,000 - - 18,000 Debt Service 150,000 150,000 - - 150,000 Capital Projects Fund 469 R & R 287,000 287,000 - (196,646) 90,454 Contingencies 105,000 - 105,000 196,546 301,546 Total Expenditures 700,000 595,000 105,000 - 700,000 Mid -Year Budget Amendment 2016.03)A) As of Budget Adopted Budget 4/30/2016 Balance Adjustments Revised Budget Fund 277 Tourism Development Revenues 98,000 103,739 (5,739) - 98,000 Expenditures 98,000 85,000 13,000 - 98,000 Fund 290 Fern Fuller Trust Revenues 66,500 510 65,990 - 66,500 Expenditures 66,500 66,500 - - 66,500 Fund 300 Debt Service Revenues Property taxes 2,040,000 2,033,732 6,268 - 2,040,000 Stale Debt Reimbursement 4,528,506 4,304,877 223,629 - 4,528,506 Interest Earnings 2,000 (382) 2,382 - 2,000 Proceeds of Bond Issues -. 113,179 (113,179) 62,818 62,616., Other - - - - 0 Facilities Fund 150,000 150,000 150,000 Total Revenues 6,720,506 6,601,406 119,100 62,018 6,783,324 Expenditures Expenditures -School Debt 6,713,903 6,469,072 244,831 62,818 6,776,721 Expenditums-Kaduk Loans 6,603 - 6,603 - 6,603 Total Expenditures 6,720,506 6,469,072 251,434 62,818 6,783,324 Capital Projects Fund 410 -Borough Capital Projects: Revenues: 150,000 588,709 (438,709) 379,580 529,580 Total Revenues 150,000 588,709 (438,709) 379,580 529,580 �mjects: 35 Village Metals 150,000 29,129 120,871 - 150,000 Transfers out Fund 420 - - 379,580 379,580 Total Borough Projects 150,000 29,129 120,871 379,580 529,580 Fund 420 -GO Bond Projects: Revenues: Revenues, various 673,779 604,226 69,553 (69,553) 604,226 Transfer in from Fund 300 69,553 59,553 Transfer in hone Fund 469 - - - 52,392 52,392 Transfer in foo fund 410 - - - 379,680 379,680 Total 673,779 604,226 69,553 431,972 1,105,751 Projects: 05009 Kodiak Middle School concrete repair 673,779 604,274 69,505 (69,505) 604,274 Contengiences - 229,067 (229,067) 229,067 229,067 Reimbursement to Stale - - 272,410 272,410 673,779 833,341 (159,562) 431,972 1,105,751 Mid -Year Budget Amendment 67,156,484 1,523,330 7,000,000 7,000,000 - 2016-01(A) 538,000 - 3,577,430 3,577,430 - 591,579 591,579 As of 92,186 Budget - - Adopted Budget 4/3012016 Balance Adjustments Revised Budget u Fund 430 Capital Projects 77,980,008 2,499,003 80,479,009 77,980,006 2,499,003 12010 Anton Larsen Dock State Grant 2,000,000 2,000,000 - 2,000,000 12010 Anton Larsen Denali Grant(ccmplete) 80,000 80,000 - - 80,000 Various State Grants 1,648,000 - 1,648,000 - 1,648,000 Transfers In: From Fund 252 Warren's Bay Fire Dept (for 10032) 100,000 100,000 - 100,000 General fand- Loral Match for Denali Grant(prj 1201.0) 20,000 20,000 - - 20,000 Interest earnings - - - - - Total Revenues 3,848,000 100,000 3,748,000 - 3,848,D00 Pmjecls: 07003 Island Lake Trail 48,0G0 6,819 41,181 - 48,000 07009 Tsunami Siren, Upgrades & Additions 100,000 97,654 2,346 - 100,000 10032 Worriers Bay Emergency Shelter 1,600,000 1,518,696 81,304 - 1,600,000 12010 Anton Larsen Dock 2,100,000 1,744,687 355,313 2,100,000 Transfer Total Expenditures 3,848,000 3,587,760 647,898 - 3,848,000 Fund 450 Capital Projects 12009 Chiniak Warning Siren Grant 45,000 - 45,000 45,000 12011 Emergency Generator Contingency 168,853 - 158,853 1,040,000 1,208,853 12012 Old Harbor Generator 1,007,000 - 1,007,000 (1,007,000) - 12013 Kaduk Generator 33,000 - 33,000 (33,000) - 12016 Bayside Emergency Generator State Grant 40,000 - 40,000 - 40,000 13004 CIAP Village Metal & Hazmat Removal 2,187,452 2,167,452 2,187,452 13009 CIAP Trail Improvments 208,540 208,540 - 208,540 14001 Lake Orbin Culvert Replacement 118,166 118,166 118,166 Transfer in fund 250 ( for pmject 12016) 115,000 - 115,000 - 115,000 Transfer in 240 (for pmJed 14001) 25,000 25,000 - 25,000 �f Transfer In 100 (for pmJed 14001) 6,305 6,305 6,305 Interest Earnings - - - Total Revenues 3.954.316 3,954,316 - 3,954,316 Prejecls: 12009 Chiniak Warning Sirens 45,000 3,475 41,525 - 45,000 12011 Emergency Generator 168,853 1,163,509 (994,656) 1,040,000 1,208,853 12012 Old Harbor Emergency Generator 1,007,000 - 1,007,000 (1,007,000) - 12013 Kaduk Emergency Generator 33,000 - 33,000 (33,000)) 12016 Bayside Emergency Generator 155,000 66,370 86,630 155,000 13004 CIAP Village Metal & Hazmat Removal 2,187,452 497,081 1,690,371 - 2,187,452 13009 CIAP Trail Improvements 208,540 55,754 152,786 - 208,540 14001 Lake Orton Culvert Replacement 149,471 137,517 11,554 149,471 Contingencies - - - - - Transfer to Fund 410 - - - - Total Expenditures 3,954,318 1,926,D06 2,028,310 - 3,954,316 Fund 460 - High School Addition and Renovation Revenues Sale of Bonds 10021 KHS Vocational and PE Facilities (STATE GRANT) Transfer to Fund 460 (portion of grant 12 -dc -625) for prj 10021 Transfer in - Fund 420 Other Bond funding : Remainder- Pmjecl 050 KHS/Voc Ed/Pool Reclamation Remainder- Project 05013 KHS Exterior Insulation & Wndosys Remainder - Project 05010 KHS Asti RemovaIS Floor Covering Interest earnings Total Revenues Pmjecls 10021 High School Addition and Renovation Total 68,679,814 67,156,484 1,523,330 7,000,000 7,000,000 - 538,000 538,000 - 3,577,430 3,577,430 - 591,579 591,579 - 92,186 92,186 - - 543,973 (543,973) 80,479,009 79,499,652 979,357 80,479,009 77,980,008 2,499,003 80,479,009 77,980,006 2,499,003 68,679,814 7,000,000 538,000 3,577,430 591,579 92,186 0 0 90,479,009 80,479,009 '--� 00,479,009 Mid -Year Budget Amendment 1016-01(A) Fund 469 Renewal and Replacement Projects Revenues Stale Grant (portion of grant 12do-625) for Pr) 11002 11002 East Elementary Generator & Building Property taxes and intedund loans Transfer in. IF;. Facilities Fund ( for pmject 11002) Transfer in from Fund 100 Total Revenues Expenditures As of Budget Adopted Budget 4/30/2016 Balance Adjustments Revised Budget 435,147 435,147 - 6,161,682 1,942,045 4,219,637 435,147 6,161,682 780,196 780,196 - 52,392 832,588. 6.194 83,220 (17,026) 66,194 7,443,219 3,240,608 4,202,611 52,392 7,495,611 Project Fund 469 10,484,818 - - - 0 11002 East Elementary Generator& Building 1,281,537 1,208,900 72,637 - 1,281,537 11003 Chiniak Removal of Underground Storage Tank (UST) 369,169 335,205 33,964 - 369,169 11004 Ahkiok Teacherage Rehabilitaion 45,379 - 45,379 - 45,379 11009 Island Wide UST Removal/Replacement 562,931 405,932 156,999 - 562,931 12001 Borough Building & North Star Elementry Ext Paint 357,127 313,943 43,184 - 357,127 12005 East & Peterson Flooding 738,504 5,334 733,170 - 738,504 12006 KMS Elevator Controls 51,840 46 51,794 - 51,840 12007 Larsen Bay Old Sci Roof Replacement 598,200 538,163 60,037 - 598,200 12008 Main Remove UST 62 fit - - 62 13006 Borough Building Rehab 598,200 23,520 574,680 - 598,200 13007 Port Lions Exterior Painting 121,700 86,151 35,549 - 121,700 13010 KMS HVAC Controls 1,537,255 - 1,537,255 - 1,537,255 13011 Peterson HVAC 624,427 - 624,427 - 624,427 13012 Middle School Paving 415,383 - 415,383 - 415,383 13013 Auditorium Flooring Foyer &Hall 141,505 - 141,505 - 141,505 Tranfer la fund 420 - - - 52,392 52.392 Total Expenditures 7,443,219 2,917,256 4.525,963 52,392 7,495,611 -und 470 Capital Projects 3evenues Proceeds from 2015 Bond Issue 2,000,000 2,000,000 - 2,000,000 Proceeds from 2016 Bond Issue 6,000,000 6,000,000 - 6,000,000 Additional Bond Issues 2,230,000 2,230,000 2,230,000 Total Revenues 10,230,000 2,230,000 10,230,000 Pmjects 15003 Roofing replarment- East & KMS DR 15-103 1,367,248 888 1,366,360 - 1,367,248 15004 East Elementary School Renovation DR 15-104 1,592,841 1,592,841 - 1,592,841 15005 Flooring Replacement- Main and Peterson DR 15-105 813,498 3,903 809,595 - 813,498 15008 Peterson Elementary Boilers and Controls DR 15-108 1,019,428 10,818 1,008,610 - 1,019,428 15007 KMS Fire Alarm, HVAC, & Elevator Controls DR 15-107 2,035,193 - 2,035,193 - 2,035,193 15008 Fleeing Replacement- Akhiok,Kaduk,Ominkie DR 15-108 383,489 100 383,389 - 383,489 15009 Paving and UST Repalcemenl DR 15-09 1,797,829 - 1,797,829 - 1,797,829 15010 Playground Replacement DR 15-110 666,099 5,634 662,465 - 668,099 15011 UST Replacement -Main, Old Hadwr,Port Lions DR 15-111 552,375 - 552,375 - 552,375 Total Expenditures 10,230,000 10,208,657 10,230,000 Fund 490 Landfill Capital Projects Landfill Lateral Expansion Alaska Clean Water Fund Loan (505041) ADEC Loan (505031) Alaska Clean Water Fund Loan (505061) Revenue bonds Municipal Matching Grant (50506) ADEC Grant (50507) FY 13 Legislative Grant (13 -do -547) FY 14 Legislative Grant (14do-074) FY15 Legislative Grant (15dc-095) 37013 Landfill Lateral Expansion 14,463,548 10,484,818 3,978,730 - 14,463,548 - 2,000,000 (2,000,000) 2,000,000 2,000,000 3,000,000 3,000,000 - 3,000,000 3,650,000 3,850,000 - - 300,000 157,452 1,000,000 (842,548) 842,548 1,000,000 3,000,000 3,000,000 - 3,000,000 3,000,000 3,000,000 - 3,000,000 4,529,000 4,529,000 - 4,529,000 200,000 200,000 - - 200,000 0 32,000,000 30,863,818 1,136,182 2,842,548 34,842,548 32,000,000 27,545,559 4,454,441 2,842,548 34,842,5481 32,000,000 27,545,559 4,454,441 2,842,548 34,842,548 Mid -Year Budget Amendment 2016-01)A) Fund 495 Hospital Capital Projects 09010 Long Tenn Can: Leglislative grant CDBD FY11 Revenue Bonds Total Revenues Expenditures 09010 Long Term Care Center Total Expenditures Fund 530 Solid Waste Collection/Disposal Revenues Expenditures Fund 540 Hospital Enterprise Fund Revenues: Interest Earnings Long Term Care Center Lease Providence Hospital Lease Premium on Bonds Transfer In from Fern Fuller Use of Fund Balance Total Revenues Expenditures and Transfers: Expenditures Total Expenditures j Fund 555 - Kodiak Fisheries Research Center Revenues Expenditures Research Facility Donn Facility Fund 569 -Telephone 911 Service Revenues Expenditures r As of Budget Adopted Budget 4/3012016 Balance Adjustments Revised Budget 1,275,000 - 1,275,000 - 1,275,000 90,900 - 90,000 - 90.000 18,500,000 18,500,000 - 18,500,000 19,865,000 - 19,865,000 - 19,865,000 19,865,000 15,562,857 4,302,143 - 19,865,000 19,865,000 15,582,857 4,302,143 - 19,885,000 3,768,777 2,051,105 1,717,671 - 3,768,777 3,768,777 1,739,855 2,028,922 - 3,768,777 40,000 15,995 24,005 - 40,000 1,041,360 956,591 84,769 - 1,041,360 720,000 600,000 120,000 - 720,000 85,360 - 85,360 - 85,360 66,500 66,500 - - 66,500 117,818 117,818 - 117,818 2,071,038 1,639,087 431,951 - 2,071,038 2,071,038 490,943 1,580,095 - 2,071,038 2,071,036 490,943 1,580,095 - 2,071,038 1,800,744 1,385,274 421,470 - 1,806,744 1,806,744 1,385,274 421,470 - 1,806,744 1,750,844 637,013 1,123,831 - 1,760,844 45,900 25,207 20,693 - 45,900 1,805,744 862,220 1,144,524 - 1,806,744 40,000 20,452 19,548 - 40,000 40,000 1,096 38,902 - 40,000