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
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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
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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