2018-02-03 Work Session
Kodiak Island Borough
Assembly Special Work Session
Saturday, February 3, 2018, 9 a.m.
Borough Assembly Chambers
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 pla
Page
1. (Limited to Three Minutes per Speaker)
2. AGENDA ITEMS
2a. FY2019 BudgetWork Session
Budget Documents Link
Visit our website at
www.facebook.com/Kodiakislandborough @KodiakBorough
www.kodiakak.us
Page 1 of 2
AGENDA ITEM #2.a.
You may follow the development of the Borough budget by accessing the information
available on the Kodiak Island Borough website: www.kodiakak.us
Direct link to budget documents:
https://kodiakak.civicweb.net/Portal/MeetingInformation.aspx?Id=926
We encourage you to subscribe to e-updates to receive notification once information
becomes available. You may sign up by following this link:
https://kodiakak.civicweb.net/Portal/Subscribe.aspx
The Kodiak Island Borough Fiscal Year begins on July 1. The FY2019 Budget is
currently underway. The budget, the budget message, and supporting schedules are
public record and open to public inspection by anyone.
On or before the thirtieth of April of each year, the manager submits the budget and
capital program to the assembly. The budget and budget message contain the
proposed appropriation and tax levy ordinance.
The budget shall be adopted not later than the tenth of June prior to the beginning of the
budget year. Should the assembly take no action or prior to such day, the budget, as
submitted, shall be deemed to have been finally adopted by the assembly.
Community input is an important part of the budget process as it provides valuable
direction to the Assembly prior to the adoption of the Borough Budget.
Page 2 of 2
FY2019 Budget Work Session
Kodiak Island Borough
Finance Department
Memorandum
TO: Mayor and members of the Assembly
FROM: Dora Cross, Finance Director
SUBJECT: FY19 Level 1 Budget Introduction
DATE: February 3, 2018
This memo is regarding the draft level 1 budget you are reviewing today. There are two topics I would
like to address with memo.
Budget —staff items
• General Fund: Revenues— Estimates for revenues are based on prior year trends and current
year information. At this early date, revenue projections are more 'art' than 'science'. Some of
the more significant revenues the Borough receives are from State and Federal sources that
have not determined what appropriations will be made for FY19. In addition, if our assembly
chooses to change the mill rate, which will alter the severance tax rate, will change the
predicted revenues as well.
• In addition to beginning the budget process earlier this year than prior years, I asked
department directors to take on two additional responsibilities. One of those was to budget for
salaries and benefits for their department, and the second was to complete a Program Budget
Summary for their department. Although I believe staff did a wonderful job of rising to the
challenge for both items, staff's newness in budgeting for salaries and benefits has created a
few imperfections within the document you are reviewing today. I will continue to work with
staff to make any corrections necessary before the next time you review budget documents.
Budget - policy questions
Staff is requesting guidance regarding budgeting for the following items:
• General Fund: Rent - Where to budget any additional funds the assembly wants to collect for
future repairs or remodeling to the Borough building.
• General Fund: Legal Fees — Whether to budget and account for these fees centrally, in the
Borough Attorney fund, or within individual departments.
• Special Revenue Fund: Facility Fund — Define the term 'Income' for the purpose of calculating
funds available to use. Does income mean the interest income, money the Borough actually
received, or does it mean interest income plus change of market value, which is a valuation of
the investment at one point in time according to the market.
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KODIAK ISLAND BOROUGH
Regular Meeting
S i al vlq Sessi*
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