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2017-03-29 Special Work SessionPage Kodiak Island Borough Assembly Special Work Session Wednesday, March 29, 2017, 5:30 p.m. Borouqh 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. CITIZENS' COMMENTS (Limited to Three Minutes per Speaker) 2. AGENDA ITEMS 2-18 a. FY2017/FY2018 Budget Discussion 2017 KIB Draft Action Plan alternate revenue memo FY18 GF Revenues level 1 3-28-17 FY18 GF Revenues level 1 3-28-17 policV issues position roster Visit our website at www facebook com/Kodiakislandborough © @KodiakBorough www.kodiakak.us Page 1 of 18 AGENDA ITEM #2.a. Page 2 of 18 FY2017/FY2018 Budget Discussion � d mo d L C C w d w a v e O 0. 0 c p U •� U W c o w v y Q 5N E O� ." E Clm E ti N r U G y N U � O ry N O- u `o ,x�hh L ,1 U c �0 p N V •O d O N Q i O •" 7IQ U d � N •pp U C � i � 'O •� h ttl W U .° YO •� b L pq 4.2 d O � f�/J L� 'O � C O N C O U .. o o 4` E U .- e t'"' O iE a W W o12� c� o E�° o ti O C o tPC Q W w w w E° 0 L Oa w 0 ;c N U �• « � .�.+ N C � � °om 0 W oE oo r: o u Q u Lnov WC�r. o ds�•.c°-. as y �cw o v IQ p y L O C; Q U L C O tLC tLtl W N y N � N U 0 0 q W 9 T N MM W 'P. p> N� d Q �/..I OLW 3U W W M [tl C E1 (Z'i O •.7 Ci i•.4 ^ I1 Q W /•�6 S Page 2 of 18 FY2017/FY2018 Budget Discussion M [tl Page 2 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. y T T i E � u J U .b C U y a � r: ❑ 8 d y U N •4 N O � y cow a Q bbmo�° o E� v m a q v d a c c c � o= � ° E L o v W N U n. s L� v > •c y o >, ❑ O �_ y � C) 9 ttl � ,'= y 'O � C N � v � � U tr y `o o Y� Ev U� a ry'o� L t0 u N anm d � �-• c E o00 E � ov ° y� .0 CL E y4..� N N N N a3i � y 0 ° .a ❑ 00 > C w O N � °U:n0001;0 Oa�°cc ca a aOENU4',Z Cl U r.L CL z zy N 'a Page 3 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. M Page 4 of 18 El N Ql v o L a 4 e 0 U °l Q i 0 aN O 0., N U b �0 O N ti y � d v v CL w moa o O h °cmtr d V'—vGOVm❑7wEd>°�m'J°��-'l Cctloum .ryW�i�yHGyCoN3V��vI CL E vovCi U th UE ° vOnA1SN 0 o 0 0 0 -t'o CL _>>ioao r 4 FY2017/FY201 8 Budget Discussion AGENDA ITEM #2.a. a Z 0 4 O U e 0 i 4� QN O C N u o vo Q i � u a�0 Q � U c a 0 0 Y O N 0 N U v Q 0 A r N u � v y c V] C' 'O � OL � � O Urn Cl m` O ;LOa. x 0 °'oCO Cl Cd 2ox��v cas E o � Z c a Y O G r°'o ovn C v N C N U cC U c Q) y O •� E O° C u v u ^� u e� O� v� 2 u•x O b ° u `Z .�U Cd to bc CL tc T. 20 m H W `m O C O u U 4 0 U C/-'. : •3 d � ami >' m � �, � = Ea y � „y m V w _ _ c o a� m u vi W v y O w O C ,n a c Cl E v'v2c c c aE ° � c� O.R'N E� !.; Cw N •c • E •E ° o 0] --. 0.� a. N Q CO aL a, d Page 5 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #.a FY 2,7/ Page B@ 5 Fg@B&kko _An \ § � \ \ / \ /� ƒ a ) ) ) ) ) § \tu ) \& §) \) / ] §\ - \\ § # ( ( / (` ƒ k /E ƒ) %\ %§ ) } 2° \% �( j� k \ m \ §9 \ § / ga ) �k/) 2 §re I j) t3\ ) / �) \(\ kj \j\ S/}ƒ \ ¥ƒ2 .�§=e§§ a�2 }j ¥22&e f T \ FY 2,7/ Page B@ 5 Fg@B&kko _An Page B@ 5 Fg@B&kko _An AGENDA ITEM #2.a. 4 s� o A x y F U 3 x c d� i R `v • $ y Du m v ai v o C fi 0.1 Z v R Q Q 0. fi 0 y L cwd 'U 0 Q ti dN in •n � � wo � vi O 4N .n U b •� W •> k. �o 'o 'y N Q • i N O v v o V] py � H C � O iVy V] � a c a O u •a c V � � � p � G, Ira Q ti L �� C •p N y GS+ m O p L,N � O � El ,,, E �p •� w � O, W � F. o o e o m E O O O v o^�F" E � Q N N u O 7 v CL L Q b Q C114 4 s� o A x y F U 3 x c d� i R `v • $ y Du m v ai v o C 0.1 Z v R Q y L cwd 'U �'" in •n � � wo � vi .n •� W •> k. o 'o 'y N O v v o V] py � H C � iVy V] � a c a u •a c V � � � p � G, L �� C •p N y GS+ m � L,N � � El ,,, E �p •� w � O, W � F. o o e o m E O O v o^�F" E � Q O 7 •� L Page 7 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Page 8 of 18 r v N L U Loviu sOmx�¢ N ��> oLdiLCL�p�.JCu7.r 1�.�, •oE • •pO v-•v�c�N¢�c a c 0 ClCl U e �fGy0.3°n°- W''�v�a�anLuyq q OAOOWvZ/Q^1WFx�V�a�/W,H�— Cq3 �Y'S�t�n�cyN�°=cv ti 0 ON O x��W W,ucpnov��4m�a�N.a.Ny...• 4 .'quO'b�➢ C C 0" U b m w L 0 N O •o i2 o >aa i v ?:�vv�¢ouCvm�_vvaEtyoi. v� Cn gypm�`3tcvyE Cd a u O h V)oRo 12m0 >oCNO cvU°ao3v?cvCi .���o�=GU`wv� r CU Q00ti ❑yc, E 0 C3 00 U 0 f 15 o �'•a'�+yDbCL0LCC�CLCr67 c°�3°o 0 ��nvy�?y oroo "yS�b�x''��,oOvu",�' c° sFnVF-V�C, 0. 40. eD_mav�eEd W•o'A�yOpCUGid;cdaL>OLf^o�CA�iL 0ocqp` `W•' CO uv� ..t ti0]o mov E> ���i" ° i W�•�-t« ' Ofi � .u 0 y0o Q vo0]vomo •w•b••y�r�yCe'a�o�CcaFL�uiCow0y'�Cea yO L'G�CiG�dCu6 O O � O �0.:ya LaCO FY2017/FY2018 Budget Discussion E FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. ' KODIAKISLAND BOROUGH Assessing Department MEMORANDUM TO: Michael Powers, KIB Manager FROM: Bill Roberts, KIB Assessor DATE: March 28, 2017 SUBJECT: Preliminary research in to alternate revenue sources. Michael, As requested I have been researching revenue sources for the borough, other than an increase of the mill rate on property owners. Following is a list of the potential revenue sources I am investigating: 1. RAISE FISH AND SEVERANCE TAX TO A FLAT 2% 2. BRING BACK A TAX ON COMMERCIAL VESSELS EITHER AD VALOREM OR A REASONABLE AMOUNT PER KEEL LENGTH, SAY $50 PER FOOT. 3. SIN TAX ON TOBACCO AND ALCOHOL 4. REVIEW OPTIONAL EXEMPTIONS FROM PERSONAL PROPERTY TAX, I.E. EXEMPTION OF INVENTORIES, FIRST $20,000, FISHING GEAR, AIRPLANES, ETC. 5. GROSS RECEIPTS TAX 6. A GENERAL BOROUGH SALES TAX 7. A PER HEAD SCHOOL TAX (CHECKING LEGALITY) 8.. INCREASING FEES TO COVER ACTUAL COSTS, I.E., BUILDING PERMITS, ZONING PERMITS, etc. Raising fish tax to a flat rate of 2%: Currently the raw fish and severance tax is tied to the mill rate an d is 10.75 mills or 1.075% and generated $1.491 M in 2015. A 2% tax would generate an additional revenue of just over $1,000,000. Commercial Vessel Ad Valorem Tax: Our last year for tracking vessels and fishing gear, 2015, we carried a full and true value of $219,125,800. At 10.75 mills the tax liability is $2,355,709.85. The breakdown in value is: Vessel Value $190,127,400, Gear $29,008,400. It must be stressed that these are owner supplied values as we did not tax vessels or gear, but required owners to report estimated values. If this tax were to be levied, we would need to train a current KIB appraiser in boat valuation. Page 9 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Per Foot Tax on Vessels: In 2015 the total vessel keel length taxed at $1/foot was roughly 25,119 feet. If the per foot tax were raised to $50/foot the tax generated would be $1,255,955 and at $100/ foot it would be $2,511,910. Tax on Tobacco and Alcohol: We can place an excise tax on tobacco. Sitka and Anchorage tax on a mill rate of about 120 mills per cigarette. I feel that it would be easier to craft a tax based on five cents per cigarette. Sitka, which is most similar to Kodiak in total population generates a revenue of just under $400,000 with a mill rate of 123.1 mills per cigarette. By charging the tax to the supplier as an excise tax, this would not require a vote as a sales tax. Alcohol is more involved and we can charge a sales tax as long as we also have a sales tax on another item. In this case we do have a 5% bed tax, which is basically a sales tax. We would need to have a vote if it is to be a sales tax. It is possible that we could charge an excise tax at delivery to the retailer, which would not require a vote. There are some court cases covering this. A very rough guesstimate would be an addition $4-500,000 in alcohol tax. We would be taxing the wholesale value as an excise tax. Removing Option Exemption for first $20,000 of personal property: Based on the spreadsheet that we used to determine the effect of exempting the firs $20,000 in personal property, the revenue loss was $188,000. The ad valorem tax loss in aircraft was $39,000. Gross Receipts Tax: A gross receipts tax is basically an excise tax on all sales and services. The tax is applied to the owner of a business and is based on their gross receipts with no deductions for cost, labor, etc. I have reviewed some states with a gross receipts tax and it is very straight forward. Some states like Nevada have various tax rates for differing industries. They also have a non -tax limit of $4M. If we lowered the non -tax limit to say $500,000 we would be only taxing larger corporations, such as fish processing plants. How much revenue this would generate is difficult to discover. The city sales tax could be used as a guideline but they stop charging tax after $750. One scenario is to look just at fish processing plants (the tax could not legally be that limiting, but for revenue estimates, it's a beginning). The ex -vessel value of fish in 2015 was $137.5M. Just using that value at 1% is $1. How much revenue this would generate is difficult to discover. The city sales tax could be used as a guideline but they stop charging tax after $750. One scenario is to look just at fish processing plants (the tax could not be that narrow, but for revenue estimates, it's a beginning). The ex -vessel value of fish in 2015 was $137.5M. Just using that value at 1 % is $1.37M at 1/2% is$687,500. This demonstrates that a broad gross receipts tax could generate well in excess of $1.5 to 2M. A general Borough Sales Tax: A general sales tax would need to be approved by the voters and has been voted down twice in my history in the borough. The city generates about $1.4M per percent of tax with their present structure which has a $750 limit that can be taxed. If we were to structure a sales tax it would be best to follow the city's model for ease of retailers. I would expect only slightly higher revenue borough -wide, as there are fewer retailers and service providers that are outside of the city limits. Page 10 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. A Per Head School Tax: Currently there is a bill in the house to raise a school tax as part of a general income tax. It does not appear that the borough can institute a per head school tax on its own. Increasing Fees: An increase in fees would help fund those departments that actually have fees, most notably the building department. A recent move to increase these fees was voted down by the assembly, but if opinions have changed we can dust off the numbers from the report presented to the assembly by Bob Pederson on building fees. We could also raise fees for zoning compliance and subdivisions. Respectfully Bill Roberts Page 11 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Page 12 of 18 FY2017/FY2018 Budget Discussion r 0 N Qt N O N T V d F L O CL q� p m N CI O CI Q r N P m w �p r o O 00 0 O O O 0 O o O O O O r m P r li BE r m m O w m m N r m m C m r r N w O O Q O f Q E r OI m m m m O N m er- O tV O O r K r N ,(Nl N w rl N O m 0 p N m' m w N w w r m Q P m N m O m m m N N N m m O w N w N N p m N w O Q O O w w w w w w w w w V o o Q r m m m o0 0 0 0 0 0 o m n m m o o 0 o m n 0 •IIS m o n m M N m m n o 0 m b a O N �� P Q w Nw mw w w�� w N p N IA m N w b Owi m Q � � N w w t m w w w w U 0 ^ O O O O m m p P m O O O N O O O O C m O [7 0 O O O m O m N m r r O O V1 0 0 O O O O 00 N to B OO O O p Om m C Oi O P m m r O O O N^ m G y Q N N m w r w N N H h m w m O w w w w mN E O o w w w w w mw w w w w w w w O O w d ( 1 O Y Q o0 00 0 0 00 o a o0 0 0 0 0 0 0 0 0 0 0 0 .. 0 0 0 0_ a w 0 o m o 0 o 0 o o oo 00 0_ o 0 8 o c w 0 o w 0 o 0 O O m Q m O O O 00 0 0 o O O O a o 0 O Q p 0 O O O N O O O O 9 m e0 O w r N m w O CI O w Q N N N r w w w w O O O Om O O OO O 00 O O o a 0 00 O 0 O 0 0 O 0 0 0 O O n 0 o m o 0 0 o a o o 0 o 00 00 o c m a a o0 o 0 0 0 o0 0 0 00 00 0 0 o N o0 o 0 a 0 0 a o o w o r o m w o m m O O N Vl O N O O rw r 1� O ww ]O COJ CI N w m O O O o m mO CI N w w w w w Q N C = s „ C f n N F f `Lp i C C V 'la V V 9C N10I E N J C 6. q w q B LI F J F J r J C V N C g N N d CC_ a li `L W LL� y m w U N D W 6 4❑ m w a >�i d� d u o o$ o c O a o o O w R O LL o 0 o m o 0 o a o o N ry o ff o a N r N o o N a m o , N V :E m mCl N N O m ry {NNS O � W � W CI W CI CI CI W CI W m CI CI Cl m W C N t7 � LL. CI � LL K K LL. W Page 12 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Page 13 of 18 FY2017/FY2018 Budget Discussion r 0 N N N [LI N T O N O CL q c_ O O O O O 10 O O O p N^ P S H O O O N O Op O O O O O O N O O Q 0 0 O O iii�l r Ip � Oi N O N VI O m N O O m n N N N y c E m �p Q l7 1� N O N N O r 1` N IM bf m m m P Q b Q O b M 19 N N N P P P Vrl P Ynl P Q N Q n 10 n N b CmNI 0 O N N OI 0 0 y A f9 M 19 r r m N w w w n w N M IH U O N0 Op O m O m Op O O m 0Op O O m9 m fO O r O n o o o v O M Q M I9 W Y w O N r n O m w lw Y/ a Q N N O fD N P O o v o N 0 0 N N W N W W !9 r W Cj my W W pW OW L iq N W M U a p o0 o Oo o m m o 0 0 op m N O O N m m m n O m O O O P O O n N O O 0 [7 O p O O N^ m 0 O CO y m ry p w h 0 w e n n n m m E w w N m m m 0 O m Y a a w o o 0 o 0 o p o o o 0 o o O O o 0 o0 o o p o p o o 0 p 0 0 0 O 0 o0 0 0 o 0 0 R y o o om o ri p o 0 p 00 0 o no 0 p o n c n 0 o0 o c 00 o 0 M 19 pW 0 6 6 N 6 N v o W P ` ? o N� _^ m p O O _ O P N_ N N N Ifl m P I9 W M N N 19 O N O N O N O N N n 19 W W 19 N mM mW W N O � 19 N 0 O O o O Op Op O O O O0 p o O o Op O O O O a o O 0 0 0 O 0 Op O 0 p 0 0 O o O p Op O p 0 0 p O o p r ' 1 O N O O N N � O �� O M O N 19 O 00 19 N n m O O O O O O N O CON d '� N N N O O VOl _ N X101 N [7 m O N w N N N O O O O m m y ry N W 9 C � _ � E v m LLCd p m y udi R Tl N N O N EI W d M IL LL W„ d c R N LL N d m m LL' c U t W CNC V N C U E W C' E U L� 0 n d y�S b LL N f v❑ C t LL U O �l O Lu '� N d Or C❑ O O m d h t d W U Si' W L - m O 9 N N �y a v U al V N d C �j ZI 'o O- d V N O z z m ul 0 r a m Q c c ❑ y m c j 'b9 ❑ o U d a v 9 O' O N N N m O m O O O m f y LC Q CI N N CI t7 O Cm'1 m N CI O 2 lm'I N K [7 t7 N d= LL LL LL w W z Page 13 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Page 14 of 18 FY2017/FY2018 Budget Discussion r 0 N m N U m T V d f L O M mo 0 om om 0o 0 o n P P m m m o m o m m n N 1D m O m¢ N w ry N m N w O n P O w w w w w w w w v O O Om f P n O m O m m O C 0 0 m o m •YI ,w Q E Q � N N P O m O O N �' N N m IFl N U 0 d -- o om o m e m P P m om o m m o o 0 om an m i f N O w N w N n N N m m w w w N E O O m O m N w w w w w m 1� N d N N l7 w w p Y V N w w r d 0 V m d o Y Q c o 0 0 om o 0 0 om o o 0 om om m o 0 om o 0 0 om 1° d a m d o ri o n om c D o o 0 m 0 o 0 0 o o c m o 0 0 0 00 0 0 _ 0 m 0 o 0 a o 0 0 0 00 0 0 om om 0 0 'n c w o o o 0 o 0 0 o m q 1� N Oml N m N w l7 N w m N O w w w w w m n w w w w CmQ O O O O O O O O O Om O O O O O O m O O O O O O O O O m0 O O mO O O O O - O O O O '� a iu o mo o c o D o c a o0 o mom o om o o N o c om o c M y m n o om w o m om o» 0 0_ o a 0 o 0 0 m o m o om r r n om a m umi n W & w w n Nw w w w m< w Nw n» H wN Nw ry v e w w w w w w w w in Q d m m r � m E c � '� c v 16 • s o > e v o Be v= d m g m S+ m m a a E u c a m m y U N> w a a❑ in o o U' a o N a o o Z o mo maa oo ao o y m. m N N CI m m N N N N O N N [V W N N N m n n N W O tN�l lN'1 Page 14 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Page 15 of 18 FY2017/FY2018 Budget Discussion r 0 N m N U N T D N F O CL C 00 O w 8 o r P 00 O O N p O O O w P H 0 O 0 N 0. O 00 O O O O N O O O f O 0 0 O 10 N < p N O r N O m P N O O r N n N d n 0 P m r N N OI P N w 0 0 N N N ^ fp w p w p p n O N O O 00 �O m 00 C p0 O m m 00 m = Op N w VI fU O N 0 O n n f •,Yw/ d 0 b N m 0 0 Vml O N w Cp'1 P 0 0 m r 17 O O N O fO O 10 w b Iw Q E O O 10 m m O P p p m p p w p p Q m N N !U 0 N^ N w O O M P O O O N p w w w w n w w w L m w w U 0 >> CO o c N m m o o �u o m m o c o « o -- N p p m m O o O1 w w n w v m m m O N Np Np 14 w N a V 8 o, o Y Q d o 00 0 0 0 0 0 o 0 0 o o O o a o 00 0 0 0 0 0 0 0 a 0 0 o 00 0o a 0 0 a y y a O o O Om 0 Nm 0 O O o O a 0 n 0 O a n o 0 r 0 O O 0 OO O O O N P 0 P P w P n m emi n n mvoi o oo m w o 0 0 o 0 n uoi r m mp m P w wp w p p N N N N N L n w p Pw ` w N N pp pp w p N p w W N O O O 00 O OO O O O O O O 00 00 O O 00 O O O 00 d N p O O p O w M 00 p O N w n p p m O O O O O O O w O mN M N_ O O w w N w m O � p p O _N mp p w P p m p p w p p w O q O m O m O p C y q H Fq m Q N L 5 � E W J O d L d R LL C M W Z � Page 15 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Budget Policy Issues General Fund and Special Revenue 2017-2018 Revenue • The majority of our revenue comes from the State and Federal Governments. The biggest component of local revenue, at this time, is Severance Tax (Fishery based). • State Issues: Community Assistance Program (formerly "Revenue Sharing") is down. State Severance (fisheries) is also down (one year lag). • Federal Issues: "Skinny Budget" has some hits, but PILT has been changed over time and we won't receive information until the PILT payment for this year (late June). Issues/Recommendations to consider: • Implement additional taxes. See attached memorandum form Assessor Bill Roberts • Tax the Fish Meal Facility based upon sales or volume of raw material (may require new taxing authority) • Use Facilities (Shuyak) Fund revenue (85% level) for insurance and building maintenance. Included in budget. • Increase property tax, school debt from 1.91 to 2.75 to recover the shortfall in Debt Reimbursement for the School Debt for FV 16/17. (Note: It does not appear that this item will recur in the 2017/2018 State budget according to our lobbyist). Included in budget. • Increase the mill rate for the Borough portion from .15 to 1.2 to provide additional operating funds to the General Fund. Included in budget. • Decrease the School Mill rate from 7.62 to 6.8/6.9 ($900,000+/-). Included in budget • Decrease, slightly, the R&R rate from 1.07 to 1.0. Included in budget. Expenditures • Salary and benefits have limited increases do to anew conservative 3 year labor agreement. • Services and Supplies have been kept to a minimum, however, we need to convert to Windows 30 which was postponed previously. Issues/Recommendations to consider: • Non -profits -We currently fund five major grants and numerous smaller grants which have decreased over the years. It is recommended that we consider funding the larger ones (Brother Francis (current$49,403, proposed $43,000) , Food Bank ($39, 677/$34,000), Women's Resource ($52, 762/$47,500), Safe Harbor ($21,984, $17,00), and Senior Citizens ($30,778/$26,000) and make 8, $5,000 grants available to other non -profits. It is recommended that we contractually offer the larger organizations 3 years of decreasing funding. • Fund Discover Kodiak at the prior year level ($85,000 all components) and the Alutiiq Foundation, Kodiak Historical and Kodiak Maritime at $15,000 (similar to prior year, slight reduction in cash on hand). • Reorganization of E&F. We would create an assistant department manager position and eliminate the Maintenance Coordinator and Construction Inspector position, saving in excess of $70,000 annually as well as creating the potential for succession that does not currently exist. Page 16 of 18 FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. Construction inspectors for major projects would be added, on an "as -needed" basis in the same manner that we do now. Included in budget. • Add one staff member to Borough Managers office (Administrative Assistant). The existing HR/Administrative Assistant would work full-time on Human Resources. The Borough Manager is the only staff who does not have a dedicated assistant. Included in budget. • Salary Allocations -We currently budget for some allocation of the Manager and Finance Director, will be undertaking a more thorough analysis in the upcoming fiscal year. • In-house attorney (estimated at $385,455 (attorney, paralegal, benefits, rent, supplies and services)). On the positive side, it would give us more accessible legal counsel, representation at meetings and more direct access. On the downside, we would only have one attorney working for us and would still need to go out for subject matter expertise. There are other advantages and disadvantages. • Vehicle Abatement -By Ordinance we dedicate the revenues to the school district, and fund a small amount in the General Fund for vehicle removal. We may wish to consider changing the designation of the revenue or consider expanding the amount the General Fund of expenditures in the General Fund. $15,000 included in budget. Page 17 of 18 FY2017/FY2018 Budget Discussion Title Dept Appraiser Technician Assessing Assessment Clerk I Assessing Appraiser Technician Assessing Property Appraiser Lead Assessing Assessor Assessing Scale Attendant - VACANT Baler Baler Op I Baler Baler Op 1 Baler Baler Op 11 Baler Baler Op 1 Baler Baler Op I Baler Solid Waste Baler/Landfill Supervisor Baler Chief Bayside Maintenance Technician BG Mains Worker -TEMP BG Constr Insp/Engincer BG Director BG GIS Analyst CD Associate Planner/ENF CD Director CD Associate Planner CD Code Enrorcement Officer CD Secretary III CD Borough Clerk Clerk Deputy Clerk Clerk Assistant Clerk Clerk Solid Waste Mgr/Env Spec - VACANT EF Interpretive Spec/Receptionist EF Interpretive Spec/Receptionist EF Secretary III EF Project MangerAnsp EF Projects Assistant EF Revenue Accountant - VACANT Finance General Accountant Finance Director Finance Accounting Tech/Payroll Finance Cashier Finance AccountingTech/AP Finance Secretary III Finance Programmer/Analyst IT PC Network Tech 11 IT rf Supervisor IT Maintenance Engineer RFRC Grant Writer/Spec Prej Support Manager Borough Manager Manager HR Offtcer/Execulive Assistant Manager Secretary 111- VACANT Manger Treatment Plant Operator Trainee Plant Treatment Plant Operator Lead Plant Resource Mgmt Officer RM FY2017/FY2018 Budget Discussion AGENDA ITEM #2.a. 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