2017 Annual Operating Budget BookKodiak Island Borough, Alaska
2016-2017
Annual Operating Budget
Photo by Carl Royall
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Kodiak Island Borough
Budget
July 1, 2016 - June 30, 2017
As submitted by Interim Borough Manager, William Roberts on May
5th, 2016 and as amended by the Kodiak Island Borough Assembly
And adopted on June 2nd, 2016
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Jerrol Friend , Mayor
Kyle Crow
Larry LeDoux
Frank Peterson, Jr.
Dan Rohrer
Rebecca Skinner
Mel Stephens
Dennis Symmons
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INTRODUCTION ............................................................................................................................................... 5
BUDGET MESSAGE .............................................................................................................................................. 8
BUDGET CALENDAR ........................................................................................................................................... 19
STRATEGIC PLAN ................................................................................................................................................. 23
FINANCIAL SUMMARIES .................................................................................................................................... 25
FUND STRUCTURE ............................................................................................................................................... 25
FUND MATRIX ...................................................................................................................................................... 26
FISCAL POLICY ..................................................................................................................................................... 27
FUND SUMMARY ............................................................................................................................................ 32
REVENUE SOURCES AND GENERAL FUND ESTIMATES ............................................................................ 40
GENERAL FUND REVENUE ................................................................................................................................ 47
SUMMARY OF GENERAL FUND EXPENDITURES BY DEP ARTMENT. ....................................................... 49
BOROUGH ASSEMBLY ........................................................................................................................................ 52
MANAGER 'S OFFICE ................................................................................................................................... 54
CLERK 'S OFFICE .......................................................................................................................................... 56
LEGAL SERVICES ................................................................................................................................................. 58
FINANCE ................................................................................................................................................................. 60
MANAGEMENT INFORMATION SERVICES ....................................................................................................62
ASSESSING ............................................................................................................................................................. 64
ENGINEERING AND FACILITIES ....................................................................................................................... 66
COMMUNITY DEVELOPMENT ........................................................................................................................... 68
BUILDING INSPECTION ...................................................................................................................................... 70
ECONOMIC DEVELOPMENT .............................................................................................................................. 72
GENERAL ADMINISTRATION ............................................................................................................................ 74
PARKS AND RECREATION ................................................................................................................................ 76
EMERGENCY PREPAREDNESS .......................................................................................................................... 78
ANIMAL CONTROL .............................................................................................................................................. 80
EDUCATION, CULTURE, AND RECREATION .................................................................................................. 82
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES ........................................................................... 84
NON-PROFIT FUNDING ........................................................................................................................................ 86
TRANSFERS ........................................................................................................................................................... 88
SPECIAL REVENUE FUNDS ........................................................................................................................... 91
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ........................................................... 92
SPECIAL REVENUE FUND RECAP .............................................................................................................. 94
EDUCATION SUPPORT ................................................................................................................................ 96
RESOURCE MANAGEMENT .................................. .............................................. .............................................98
BUILDING AND GROUNDS FUNDS ........................ ............................................. ............................................ 100
BUILDING AND GROUNDS FUND- BOROUGH BUILDING ............................................................................ 102
BUILDING AND GROUNDS FUND- MENTAL HEALTH CENTER ............................................................... 104
BUILDING AND GROUNDS- SCHOOL BLDG MAJOR REPAIRS ................................................................ 106
CHINIAK SCHOOL ...................................................................................................................................................... 108
BUILDING AND GROUNDS- VARIOUS BOROUGH BUILDINGS .............................................................. 110
PROJECTS OFFICE ..................................................................................................................................................... 112
BUILDINGS AND GROUNDS – LONG TERM CARE FACILITY .................................................................. 114
LOCAL EMERGENCY PLANNING COMMITTEE ........................................................................................... 116
WOMENS BAY ROAD SERVICE AREA ........................................................................................................... 118
SERVICE AREA NO. l ......................................................................................................................................... 120
SERVICE AREA NO. 2 .................................................................................................................................... 122
MONASHKA BAY ROAD SERVICE AREA ...................................................................................................... 124
BAY VIEW ROAD SERVICE AREA ............................................................................................................................126
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) .............................................................. 128
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WOMENS BAY FIRE DEPARTMENT ................................................................................................................ 130
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ..................................................... 132
WOODLAND ACRES STREET LIGHT SERVICE AREA .................................................................................. 134
TRINITY ISLANDS STREET LIGHT SERVICE AREA ...................................................................................... 136
MISSION LAKE TIDE GATE SERVICE AREA .................................................................................................. 138
TRINITY ISLANDS SUBDIVISION PA YING DISTRICT ................................................................................. 140
FACILITIES FUND ................................................................................................................................................ 142
TOURISM DEVELOPMENT ................................................................................................................................. 144
FERN FULLER TRUST ......................................................................................................................................... 146
DEBT SERVICE FUND .......................................................................................................................................... 149
CAPITAL PROJECTS FUNDS ............................................................................................................................. 165
ENTERPRISE FUNDS ............................................................................................................................................ 215
MUNICIPAL SOLID WASTE DISPOSAL ........................................................................................................... 218
HOSPITAL ENTERPRISE FUND ......................................................................................................................... 220
KODIAK FISHERIES RESEARCH CENTER ...................................................................................................... 222
911 SERVICE ......................................................................................................................................................... 224
APPENDIX ............................................................................................................................................................... 227
GLOSSARY .............................................................................................................................................................. 233
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Government Finance Officers Asso ciation of the United States and Canada (GFOA) pre sented a Di stingui shed
Budget Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning July 1,
1990 through July 1, 2015.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as
a policy docum ent, as an operating guide, as a financial plan, and as a communications medium.
The award is valid for a period of one year only. We believe our current budget continues to conform to program
requirements, and we are submitting it to the GFOA to determine its eligibility for the fiscal year 2017 award.
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Introduction
The Kodiak Island Borough is a second-class borough incorporated on September 24, 1963. The Borough
currently operates under a manager form of government. The Manager is hired by the Assembly and
oversees the day-to-day affairs of the Borough. The Assembly is comprised of seven members elected
by the public to govern the Borough. The Borough Mayor, also elected by the people, presides over the
Assembly, votes only in the case of a tie, and serves as a ceremonial figure for certain Borough affairs.
The day-to-day business of the Borough is conducted within six departments: Manager’s Office, Clerk’s
Office, Finance/MIS, Assessing, Community Development and Engineering/Facilities.
Kodiak is the largest island in the State of Alaska and the second largest in the United States, second
only to the island of Hawaii. Located in the Gulf of Alaska, accessible only by boat or plane, the Kodiak
Island Borough faces unique challenges in providing services to nearly 14,000 residents. The majority of
the population lives within the City of Kodiak and surrounding area, while several small cities and
villages exist in more remote areas of the island.
Kodiak Island is known for the incredible Kodiak brown bear, world-class sport fishing and hunting, and
one of the largest commercial fishing ports in the nation. Kodiak also has the privilege of housing the
nation’s largest United States Coast Guard Base and the first commercial rocket launch facility.
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Residents,
Transmitted herewith is the fiscal year 2017 budget document for the Kodiak Island Borough
(KIB). This budget is submitted according to Borough Code Section 3.08.030 and State Statutes, and
includes the goals and objectives for fiscal year 2017 as determined by the Assembly in their adoption of
the Kodiak Island Borough Strategic Plan.
Mission Statement
Our mission is to provide quality service to the public in a fiscally responsible manner while
fulfilling Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the
Kodiak Island Borough Code of Ordinances.
Vision Statement
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in
providing the highest quality of services to the public in a cost effective, efficient manner that is open,
dynamic, and focused.
Kodiak Island Borough Economy
The local economy is very strong. Almost all of the financial indicators for this region are strong.
Here are some of the indices that we use to evaluate the borough’s condition.
We only use financial indicators that are actual, we do not rely on hersay and rumors.
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At June 30, 2016 there was $245,354,000 on deposit in Kodiak banks, an increase of $6,225,000
over the June 30, 2015’s balance of $239,129,000. This is a 3% increase.
-
50,000
100,000
150,000
200,000
250,000
300,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Deposits in Local Banks
in millions
In the last 10 years the total taxable assessed value of the Borough increased from $835,525,537
to $1,312,339,398, an increase of $476,813,861. This is an increase of 57% over the last ten
years for an average of 6% per year.
-
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Assessed Values
Real Property Personal Property
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Severance taxes peaked in 2012 and are currently declining. Timber revenues have been
consistant, however fish revenues have declined.
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
Severance Taxes
Timber
Mining
Fish
While the Kodiak Island Borough does not have a sales tax the City of Kodiak’s sales tax revenues
are a good indicator of the Borough’s economy. Sales tax revenues have continued to rise in the
last ten years, however they did drop off slightly in FY2016.
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
City of Kodiak
Sales Tax Revenues
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Overview of the FY2017 Budget
The Borough has five different fund types. These are:
1. General Fund
2. Special Revenue Funds
3. Debt Service Funds
4. Capital Project Funds
5. Enterprise Funds
We will do a description of each fund type at the beginning of their section.
As always, one of the highest priorities of the Borough Assembly is to provide quality services to
our residents at the lowest possible costs.
The major policy issues for FY2017 are maintaining the same level of service to our residents,
funding the School District to adequately provide a quality education to our youth, and maintaining our
low tax rate.
This year the mill rate for the General Fund, Education Support Fund, and the Debt Service Fund
was 10.75 mills. This is the same amount as the few last years.
One question that keeps being asked is: should the Borough change the mill rate to pay for the
increasing school bond payments? Other options would be to reduce annual school district
appropriation, reduce other programs, or a combination of all of the above to pay for this debt service.
At this time I believe the debt service component of the mill rate will continue to increase, but this may
change.
General Fund
The fund balance of the General Fund at June 30, 2016 is estimated to be $3,285,781. This is
$53,379 less than the FY2015’s ending fund balance of $3,232,402. This budget is balanced without a
use of fund balance.
The FY2016 budget was adopted as a balanced budget, i.e. revenues would be the same as
expenditures. A “use of Fund Balance” of $921,631 was used to balance this budget however the fund
balance only decreased by $169,451. The major reasons for this reduced decrease in budgeted fund
balance were as follows:
Federal PILT came in $330,517 over budget.
National Wildlife Refuge came in $53,084 over budget.
The Manager’s department was $245,072 under budget, due to a position vacancy and no
termination expenses.
The Finance department budget came in $73,871 under budget due to a position vacancy and
no termination expenses.
The Economic Development department budget came in $71,319 under budget
The Parks and Recreation department budget came in $65,544 under budget.
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General Fund revenues are budgeted at $6,201,324; $1,554,850 (25%) from property taxes and
payment in lieu of taxes, $1,738,000 (28%) from severance taxes, $66,000 (1%) from licenses and
permits, $2,616,387 (42%) from intergovernmental sources, $211,587 (3%) from interest earnings, and
$14,500 (<1%) from miscellaneous revenue.
General Fund expenditures are expected to decrease from an estimated $6,576,153 in FY2016
to a budgeted $6,201,324 in FY2017, a decrease of $374,829. The largest part of these decreases is that
the Assembly directed staff to cut expenditures where possible.
General Fund expenditures are budgeted at $6,201,324; $1,658,017 (26%) for general
government, $96,000 for education (2%), $781,226 (13%) for assessing, $133,615 (2%) for public safety,
$1,863,641 (30%) for Finance/IT, $176,695 (3%) for Engineering/Facilities, $334,297 (5%) for health and
welfare, and $1,157,833 (19%) for Community Development.
Special Revenue Funds
Special revenue funds are created when a revenue source is dedicated to a specific activity.
Examples would be a property tax dedicated to a road service district or a transient accomdations tax to
only be used to promote tourism.
By far the largest two special revenue funds are the School District Support Fund and the
Facilities Fund.
The Borough created the School District Support fund in FY2012. The revenues for this fund
come from property taxes and taxes on motor vehicles.
For FY2017 the mill rate for education support has been set at 7.62 mills. Motor vehicle taxes
have been budgeted at $280,000 and there have been no transfers budgeted.
For FY2017 $10,277,500 has been budgeted for support of the school district. This is a reduction
of $628,149 from FY2016 funding. This includes a direct appropriation of $9,366,500 and in-kind
services of $911,000.
The Borough established a special revenue fund named the “Facilities Fund” to account for the
sale of Shuyak Island to the federal government in FY1996. Without the Facilities Fund the Borough
would have to increase its area wide mill rate by approximately one half mill.
At June 30, 2016 the Facilities Fund had a fund balance of $39,544,921. Since inception in
FY1996 the Facilities fund has earned $19,869,081 in interest.
Eighty-five percent of the interest earnings from the previous year can be used for insurance,
debt reimbursement (capped at 50%), and capital projects, the remaining fifteen percent must be kept
in the fund for inflation proofing.
The Facilites Fund is budgeted to transfer $275,325 to the Renewal and Replacement fund.
Some highlights of other special revenue funds are listed below.
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1. FY2016 snow removal costs in the service districts were budgeted at $293,550 but came
in at $51,527. This was $265,413 under budget and $23,390 less than last year’s. We
have budgeted $293,550 for snow removal costs in FY2017.
2. Fire district costs were in line with previous years.
3. The Tourism Development Fund bed tax revenues decreased slightly from $104,074 in
FY2015 to $95,466 in FY2016. This is an 8% decrease. We do feel that Kodiak still has a
healthy tourism economy and revenues should remain stable.
Debt Service Funds
The Borough paid $6,469,074 in debt service costs in FY2016. The State of Alaska reimbursed
the Borough for $4,304,877 of these costs or 67%. The Borough levied a 1.70 mill property tax on real
and personal property. This tax accounted for revenues of $2,033,427 that accounted for 31% of debt
service fund revenues. Interest earnings of the Facilities Fund paid for $150,000 (2%) of these costs.
For FY2017 we are Budgeting to spend $7,836,597 on debt service. This is an increase of
$1,116,091 or .85 mills. For FY2017 the mill rate on debt service was increased slightly to 1.91 mills.
The Hospital bonds were paid off on February 1, 2014. This saves the Borough about $730,000
in debt service expenditures every year.
Capital Project Funds
The Borough is currently managing $159,643,817 in capital projects. We are budgeting to
expend $12,557,190 of these funds in FY2017. The majority ($100,648,056 (63%)) of these projects are
being funded by bond issues. The State of Alaska reimburses the Borough for up to 60% of debt service
payments for repairs and maintenance and up to 70% of the costs of new construction for school
buildings. During this past legislative session, the State decided to decrease the bond reimbursement by
25% in a State-wide cost saving measure. We expect this trend to continue since the State’s budget
shortfalls have yet to be addressed.
We have $20,317,580 in capital projects funded by state grants. This has been a major source of
construction funds over the years. Other funding sources are $3,934,068 in federal grants and
$20,463,548 in loans from the Alaska Clean Water Fund.
Our renewal and replacement projects are being funded by a $3,691,633 loan from the Hospital
Enterprise Fund. This loan will have to be paid back with property tax revenue unless other revenue
sources are found.
As the projects that have been funded from the proceeds of general obligation bonds are
completed we will have far less construction going on.
Enterprise Funds
The Borough has four enterprise funds: Solid Waste Disposal, Hospital Facility, Kodiak Fisheries
Research Center (KFRC), and 911 Services.
The Borough has been closing sections of the landfill and as a result our liability for closure
post/post closure costs have gone from $3,188,507 to $5,094,036, an increase of $1,905,529 (60%). This
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usually decreases, however this year it increased due to the opening of new landfill cells. Closure/post
closure expenses will remain as one of the biggest issues facing the Borough.
The Borough currently leases the hospital to Providence Health Care and the KFRC Building to
the federal and state government. As such the Borough has little impact in the day to day operation of
these entities.
The Borough has been working with Providence Health Care to build a new long term care
center in Kodiak. This project has been completed.
The Borough collects a tax on phone lines and uses part of the funds to recover the cost of
maintaining addresses on our computer system and remits the rest of it to the City of Kodiak to support
their communications system. The Borough is not making as much revenue from 911 surcharges with
more and more people using cell phones which are not currently taxed by the Kodiak Island Borough.
Even with our continued economic growth, the Borough’s population is going down, we have
fewer children enrolled in our schools, and the number of registered voters is declining. The State of
Alaska demographers feel that this trend will continue for at least 25 more years.
Major Policy Issues
Currently the area wide mill rate is 10.75 mills. The General Fund mill rate is only .15 mills. The
vast majority of area wide taxes go to the school district and debt service. As the Borough sells more
bonds to finance the High School Remodel and Renovation project the area wide mill rate will have to be
increased another 1 to 2 mills.
This year the Borough’s Education Support budget is $10,277,500 and the debt service budget
for education is $7,836,597 for a total of $18,114,097. This contribution is equal to 13.80 mills of
property tax.
Interest earnings are very low right now. Where the Borough earned $2,356,109 in interest in
FY2009 the Borough only earned $901,166 in FY2016, a 62% reduction. We believe that interest
earnings will remain low in FY2017, however interest rates are starting to slowly increase.
This year the Borough budgeted contributions to non-profits at $234,000. This is equal to
approximately .18 mills of property tax. Every year the Assembly reviews the funding of non-profit
organizations. Traditionally the Borough has allocated a considerable amount of money towards non-
profit agencies within the Kodiak Island Borough and this year was no exception.
The Borough is responsible for solid waste collection and disposal on the “road system” of the
Borough and the Borough has contracted with Alaska Waste to provide solid waste collection service.
The Borough operates the baler facility and landfill. The Borough is currently working on a
major project to expand the landfill. The total cost of this project is expected to be $32,000,000 and will
expand the life cycle of the landfill by approximately 20 years.
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Tax Rate and Financial Analysis
This budget keeps the combined mill rate for the General Fund, Debt Service Fund, Education
Support fund and the Renewal and Replacement Fund at 10.75 mills. These 4 funds are the funds in the
Borough that are funded with and area wide property tax. The voters of the Kodiak Island Borough
initiated and passed a property tax revenue cap in October of 1998, limiting the amount of any potential
increases to the mill rate. The tax cap does allow an increase for new debt service and inflation.
Pursuant to Alaska law respecting initiatives however this limit is subject to change after two years and
this time period has lapsed.
The Facilities Fund plays a major part in keeping our General Fund Expenditures down. The
Facilities Fund was created when the Borough sold Shuyak Island to the State of Alaska for forty two
million dollars. This fund has been set up as a permanent fund where only the interest earnings can be
used, and then only after inflation proofing. The Borough can use up to eighty-five percent of the
previous year’s interest earnings for building insurance, debt service payments, and transfers to capital
projects.
Interest earnings have remained low in the last several years. In FY2014, we earned $655,469,
they dropped down to $468,769 in FY2015 and went up a little to $515,662 in FY2016. We have
conservatively budgeted interest earnings of $357,825 for FY2017. These earning are equivelant to just
more than one quarter of a mill.
In FY2017 the Facilities Fund is budgeted to transfer $275,325 to Capital Projects. If the Facilities
Fund were not available this $275,325 would have to be paid out of the General Fund and ultimately the
individual taxpayers. This is a savings of 0.21 mills.
Various service districts within the Borough levy a property tax to provide service within the
Borough. These levies range up to 2.5 mills. A complete schedule of these rates can be found in the
Financial Summaries section.
Property assessments have increased from last year largely due to new construction and
reappraisals of existing property. A consistent pattern of reappraisals, standardization and increased
quality of both the real and personal property rolls has continued. The taxable value of real and personal
property for FY2017 is $1,312,339,398 an increase of $109,462,226 (9%) over FY2016’s value of
$1,202,877,172.
The total proposed budget for fiscal year 2017 calls for expenditures and transfers of
$55,874,027. The Kodiak Island Borough School District’s (KIBSD) budget is not included in this total for
three reasons: 1) the School District is still formulating their budget, 2) it will not be approved by the
State of Alaska until July, and 3) the school board is a governing board and the Borough Assembly has no
control over their budget except for the local appropriation and total budget approval.
The proposed General Fund budget is only 11% of the total budget. Special revenue funds are
budgeted at $15,337,066 which is 27% of the total budget. Education support makes up 67% of the
special revenue funds.
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Debt service expenditures are budgeted at $7,836,597 or 14% of the proposed budget. State
debt reimbursement is budgeted at $5,328,029. The State has generally paid for 60 - 70% of our debt for
school construction; however with the recent State budget vetoes, this reimbursement has been
decreased by 25% for FY2017.
The Borough has ten different capital project funds. These are Borough Capital Projects, Bond
Improvements, Borough Capital Project, State Capital Grants, Borough Capital Projects 2, High School
Renovation and Renewal, Renewal and Replacement Projects, Bonded Renewal and Replacement
Projects, Landfill Improvements and Hospital Improvements. At this time the Borough has $159,643,817
total in ongoing capital projects. For FY2017, capital projects are budgeted to expend $12,557,190 or
22% of the proposed budget. For a complete description of these funds and the individual projects you
can turn to the Capital Projects tab.
Enterprise funds are budgeted at $7,740,526 or 14% of the proposed budget.
The Borough faces many challenges for FY2017 and beyond. Crude oil production in the State
of Alaska is steadily declining. From a high of 2,054,000 barrels of oil a day production has decreased to
624,687 barrels of oil a day in 2011. Increased prices have offset this declining production. The State
has been trying to cut or contain costs wherever possible. One large area is education. The State has not
kept up with the escalating cost of education. This means that the Boroughs pay for a larger share of
education by making up the difference in diminishing State support for education.
Along with cuts in State and Federal funding are the increasing costs of complying with State
and Federal regulations such as the Clean Water Act, wetland regulations, and others.
The economy of the Borough is sound. We have a diversified economic base including fishing,
timber harvesting, tourism, a rocket launch facility, a Fisheries Research Center, and a large contingent
of Federal and State government employees. It is imperative that we continue to be financially
responsible and seek cost effective improvements throughout Borough operations.
Objectives for FY2017
Performing our day to day operations is always important. We perform some of our functions
on an area wide basis and some on a service area basis.
Tasks such as property assessment, tax collection, planning and zoning, and administrative
functions are performed on an area-wide basis. One of the most important functions of the Borough is
procuring funds to pay for the school district.
As you page through the document you will notice that every department has goals and
objectives. Goals are the long term purposes of that department and objectives are what the
department wants to accomplish this year.
Fire protection, road maintenance, building inspections, and other functions are performed on a
service area basis. The revenues from these areas fund these services.
The High School Renovation and Renewal Project is the largest capital project that the Borough
has taken on. The goal is to complete the project in FY2017.
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The Borough is working on many projects that will take more than a year to complete. Most of
these are in our capital project funds. In that section the reader can easily see what projects are
scheduled to be completed in FY2017 and which ones will take longer.
Looking past Fiscal Year 2017
The Borough will have to raise the mill rate, find other sources of revenues, or drastically cut
expenditures in the near future to pay for the new school bond issues. At this time we feel that raising
the mill rate is going to be the only way to balance our budget in the future.
We will have to raise the mill rate by 1.5 to 2 mills for the new school bond issues.
We do not think that interest rates will rise very much in the next 2 to 3 years.
Despite the national trend we believe that the assessed value of our property will continue to rise.
However, we do not anticipate an increase like we experienced in FY2011. Most of this increase was
due to not having current assessments on much of our property. A good deal of this lag has been
corrected.
As the Borough constructs new infrastructure our maintenance liability will continue to rise
especially as the facilities age. After completing the High School Renovation project we do not
anticipate much new school construction for the near future. We will however have renewal and
replacement bond projects that will lower our maintenance cost as we renew ageing items under these
bond projects. We do anticipate that we will be doing more health care projects. At the present time
there are still not adequate facilities to handle the needs of our senior citizens.
The Borough operates the baler facility and landfill. The Borough is currently working on a
major project to expand the landfill. The total cost of this project is expected to be $32,000,000 and will
expand the life cycle of the landfill by approximately 20 years.
Government Finance Officers Distinguished Budget Presentation Award
The Borough has been a participant in the Distinguished Budget Presentation Award program
since FY1990. The Borough has received the Distinguished Budgetary Presentation Award for all of our
budgets from FY1991 through FY2016. We will be submitting this budget to the GFOA for their
evaluation.
Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their
cooperative, efficient and dedicated service during the past year. Special appreciation is also given to
the finance department for their assistance in the preparation of this document. Also, I would like to
give thanks to each member of the Assembly for their interest and support in adopting legislation, goals,
and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island Borough in a
progressive and responsible manner.
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Conclusion
The requested appropriations have not been established easily. The Assembly provided goals
and objectives in November which helped the staff build budgets around these goals from the start.
During the months of December through March, budget sessions were conducted with all departments
and agencies. Since then, several budget work sessions have been held with the Assembly. As usual, this
process was difficult due to limited revenues and the unavailability of State revenue projections until
after the legislative session ended in May.
Respectfully submitted,
KODIAK ISLAND BOROUGH
William Roberts Dora Cross
Administrative Official Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2017
The following activity is outlined as essential for the orderly formulation of the fiscal year 2017 Borough
budget (July 1, 2016 through June 30, 2017).
FY17 BUDGET CALENDAR
GENERAL DATES Specific Dates ITEM
July 1 KIB Fiscal Year begins
July 1 State fiscal year begins
July 15 KIBSD budget to DoEED
late July State budget process begins
August 15 August 17, 2015 1st half property tax pmt due
September KIBSD Needs Assessment
September 30 Quarter end for severance tax and bed tax
late Sept-early Oct State Fall revenue forecast
1st Tuesday Oct October 6, 2015 Local Elections
October KIBSD strategic planning
Mid-October October 19 New Assembly members seated
by 4th Friday of Oct KIBSD 20 day count of students to DEED
October 15 October 15, 2015 Single payment property taxes due
October October 29
Review State Legislative Priority/CIP List w lobbyist (this has
previously been done in Sept, ok to do in later this year, per Hickey)
November KIBSD budget handbook distributed
early November Further discuss the State CIP/Legislative Priority List
Mid November November 5, 2015 Finalize State Legislative Priority/CIP list
November 15 November 16, 2015 2nd half property tax pmt due
Mid November Nov 18-20 AML annual conference
mid January November 28, 2015 KIB Budget Message to Dept Directors from the Manager
late January November 28, 2015 Finance Director distributes budget worksheets
by December 15 December 15, 2015 Governor releases operating and capital budget
mid February mid December Departmental budget requests due to the Finance Department
December December 15, 2015 Introduce Debt Service and General Fund budgets
December 31 Quarter end for severance tax and bed tax
January KIBSD preliminary budget to School Board
January
February 25, 2016
Review Special Revenue funds: Airport Fire District, Woodland Acres
Street Lighting, Trinity Islands Street Lighting, Mission Lake Tide Gate,
Fern Fuller Trust
January Review Enterprise Funds: Hospital, 911
January December 15, 2015 Preliminary "Big Picture" of the Budget
by January 15 DoR Publishes Revenue Sharing Population Determinations
January 15 Personal Property Tax Returns due
January 15 Application for real property (tax) exemptions due
Late Oct-Early Nov January 16, 2016 KIB Strategic Planning
mid January Assessor's property tax projection to Finance
3rd Tues January January 19, 2016 State legislative session begins
late January State subcommittees review Governor's Budget Request
late January Mayor's Conference
late January Initiate KIBSD funding discussions
by end of December Jan/Feb Staff submits action plans based on Strategic Plan
February Adopt a Federal CIP List
February KIBSD budget hearings
February 15 Shared Fisheries Business Tax application due
late February KIB revenue forecast to Assembly
February 28 KIB Personal Property Tax Return due
February 28/29 Assessment Roll complete/notices mailed
late Feb-early March SWAMC annual economic summit
late Feb-early March Legislative Reception in Juneau
March 1 July 15th, 2016 Distribute non-profit funding applications
March February 25th, 2016
Review Special Revenue funds: Land Sales, Building & Grounds, Local
Emergency Planning, Tourism Development
March Review Solid Waste Fund
March KIBSD budget revisions
mid March data due for PILT application
March 31 Service Area budget requests due to Finance
March 31 Quarter end for severance tax and bed tax
late March-early April State Spring Revenue Forecast
April KIBSD budget approval
April 15 Tax Assessment appeals due
mid April May 18th, 2016 State legislative session ends
late April August 8th, 2016 KIB Non profit requests due
by April 30 Manager's proposed budget to Assembly
by April 30 KIBSD budget to KIB by April 30th
1st Monday of May Board of Equalization meets (for assessed value appeals)
May Review Kodiak Fisheries Research Center Fund
early May KIB work session on School district minimum funding
mid May Assessment Roll is certified
mid May May 5th, 2016 KIB resolution identifying the minimum funding to KIBSD
mid May May 5th, 2016 KIB Budget Ordinance introduced
mid May KIB publish public notice
June 1 State Revenue Sharing application due
by June 10th June 3rd, 2016 KIB public hearing and adoption of budget
mid June Budget process debrief
June 30 Quarter end for severance tax and bed tax
June 30 Revenue sharing determinations
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The Budget Process
The budget process began on November 28th, 2015 with the budget preparation message by the
Borough Manager. At this time, budget worksheets are distributed to the various departments to aid
them in preparing their requests. Later, forms are distributed to solicit input from the villages and from
autonomous, not-for-profit organizations.
Departmental budget requests must be returned to the Finance Department by the second week in
December. Departments must include line item monetary requests and goals and objectives for the
upcoming fiscal year.
The Finance Officer prepares revenue forecasts for all funds by the third week in February.
During December through March, work sessions are held between the Manager, Finance Officer, and
department heads to resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough
code. The school district budget must be received by April 30 of the year, per Section 3.08.030 B of the
code. Budget requests by public and not-for-profit organizations must be returned to the Manager’s
Office no later than August 8.
The Manager presents the annual budget message during the last week of April. The proposed budget
and capital program must be presented to the Borough Assembly in a work session prior to April 30, per
section 3.08.030 A of the code.
During the months of April and May, the Assembly reviews the budget with the Manager and
department heads. In May, the Manager introduces the budget ordinance. There must be a public
hearing on the budget on or before June 10 of each year. The Borough Clerk posts the notices of this
public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later
than June 10 through the adoption of an ordinance setting forth the appropriation levels and the mill
rate. The Borough Mayor may veto the ordinance, but his veto may be overridden by two-thirds of all
the votes to which the Assembly is entitled on the question.
If the Assembly does not adopt the budget by June 10, the budget, as presented by the Manager, shall
be deemed to have been finally adopted, per Section 3.08.060 of the code.
Budget Amendments
According to the Borough Code for Public Finance-Budget Secion 3.15.070, upon adoption of the budget
through Assembly passage of the budget ordinance, the budget is in effect for the budget year (July 1-
June 30).
Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or
administrative action. Generally, the following actions are required at the level of the particular change:
1. All new appropriations are authorized by an appropriation ordinance that amends the annual
budget ordinance.
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2. A resolution of the Borough Assembly is required to move (appropriate) amounts between
departments and projects.
Basis of Accounting
The term “basis of accounting” is used to describe the timing of recognition that is, when the effects of
transactions or events should be recognized. The Borough uses this same basis for our budgeting.
Fund Type Accounting Basis Budgeting Basis
General Fund Modified Accrual Modified Accrual
Special Revenue Funds Modified Accrual Modified Accrual
Debt Service Fund Modified Accrual Modified Accrual
Capital Projects Modified Accrual Modified Accrual
Enterprise Funds Full Accrual Full Accrual
The Borough budgets government-type funds (for example, the General Fund, Special Revenue Funds,
and Debt Service Fund) and Capital Projects funds on a modified accrual basis. Revenues are recognized
only when they are both measurable and available. Revenues are considered available if they are
received within 60 days of year end. Expenditures are recognized when they are incurred, but an
exception to this general rule is principal and interest on general long-term debt, which is recognized
when due. Prepayment of insurance and similar services extending over more than one year is allocated
to the years benefited.
The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center,
and 911 Services) also budget obligations when incurred as expenditures. Revenues are recognized
when they are obligated to the Borough (for example, user fees are recognized as revenues when
services are provided).
In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
Encumbrances are not recognized in the year of encumbrance but in the year they are incurred.
Balanced Budget
All funds of the Borough must have a balanced budget. For the Borough, this means that revenues, plus
a use of unrestricted fund balance, must equal expenditures.
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25
FINANCIAL SUMMARIES
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self -balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate.
Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they
are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into five generic fund types within two broad fund categories.
Government Fund Types
General Fund: The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for special purposes. We include
neighborhood service districts such as road, fire, and street lighting, as well as maintenance of our buildings and
grounds, in this fund type.
Debt Service Funds: The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long-term debt principal, interest, and related costs. The bulk of our debt is in the form of
general obligation bonds which are accounted for primarily in one large debt service fund.
Capital Project Funds: Capital Projects Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment. We use these funds to track our projects funded by b ond
revenue, grants and other large maintenance projects.
Proprietary Fund Types
Enterprise Funds: Enterprise Funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises where the intent o f the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or (b) where the governing body has decided that p eriodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes.
The Borough has four Enterprise Funds: Municipal Solid Waste, Hosp ital Facility, Kodiak Fisheries Research Center,
and 911 Emergency Telephone Services.
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Governmental
Funds
General Fund
(Major Fund)
Kodiak Island Borough
Budgeting Funds
Special
Revenue Funds
Enterprise
Funds
Facilities Fund
Trinity Island Paving
Mission Lake Tide Gate
Trinity Islands Street Light Area
Woodland Acres Street Light Area
KIB Airport Fire Protection District
Womens Bay Fire Department
Fire Protection Area No. 1
Bayview Service Area
Monashka Bay Service Area
Service Area No. 2
Service Area No. 1
Womens Bay Service Area
LEPC
Buildings & Grounds
Land Sales
Education Support
Tourism Development
Fern Fuller Trust
Capital
Projects Funds
Fund 470 – Bonded R&R Projects
Fund 469 – R&R Projects
Fund 460 – High School R&R Project
Fund 450 – Borough Projects
Fund 430 – State Grants Projects
Fund 426 – Borough Projects
Fund 420 – Bonded Projects
Fund 410 – Borough Projects
Fund 490 – Landfill Projects
Fund 495 – Health Services Projects
Debt Service
Fund
Education
Municipal Solid Waste
Hospital Facility
KFRC
911 Services
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FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence and guide
the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and
regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough’s ability to insulate itself from having a financial crisis;
enhances long-term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long-term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single -issue areas;
promotes the view of linking long-run financial planning with day-to-day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact
of government services against established fiscal parameters.
To these ends, the following policy statements are provided:
1. Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated
resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently
and effectively as possible.
The Borough’s goal is to pay for all recurring expenditures with recurring revenues and to use non-
recurring revenues for non-recurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all
governmental funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be
reduced sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators
within the budget. This should be done in an effort to improve the productivity of Borough programs
and employees. Productivity analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public can readily establish the
relationship between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic
assumption that the Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional
staff and to reduce staff where this can be done without adversely affecting approved service
levels.
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Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay-down capital
construction to fulfill needs in an Assembly approved comprehensive capital improvements
program.
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary
increments requiring detailed justification. Every proposed program or service expansion will be
scrutinized on the basis of its relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed
justification. New programs or services will be evaluated on the same basis as program
expansion plus an analysis of long term fiscal impacts.
Existing Service Costs
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing
duplicate activities within the Borough government and the autonomous and semi-autonomous
agencies, which receive appropriations from the Borough.
The budget will provide for adequate maintenance of capitalized assets and for their orderly
replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of budget status reports, interim financial statements, and
annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long-range (three to five years) financial
forecasting system that will include projections of revenues, expenditures, and future costs and
financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years- trends such as revenues and
expenditures per capita and adjusted for inflation, liquidity, or operating deficits. Where
possible, trend indicators will be developed and tracked for specific elements of the Borough’s
fiscal policy.
2. Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long-term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues.
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When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt, as a percentage of the estimated market value of taxable property should not exceed two
percent.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed
15 percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial
conditions and will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit
institutions.
The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
The Borough will avoid borrowing on tax anticipation and maintain adequate fund balance.
3. Revenue Policies
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short-run
fluctuations in any single revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
The Borough will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized programs
and services. Rates will be established to recover operational, as well as capital or debt service costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre-
established recovery goals are met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment
program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level
of uncollected current property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possib ilities. However, before applying
for and accepting intergovernmental aid, the Borough will assess the merits of a particular program as if it
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
4. Investment Policies
The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the Borough will pool its various funds for investment purposes.
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The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
The Borough will regularly review contractual opportunities for consolidated banki ng services.
5. Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principles (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for
government accounting according to the Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial
Report (CAFR).
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Finan cial
Reporting and the GFOA Distinguished Budget Presentation Award.
6. Capital Budget Policies
The Borough will make all capital improvements in accordance with an adopted capital improvements
program.
The Borough will develop a multi-year plan for capital improvements that considers development policies
and links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi-year capital improvement program.
The Borough will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital projects will be projected and
included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to
minimize future maintenance and replacement costs.
The Borough will identify “full-life” estimated cost and potential funding sources for each capital project
proposal before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project
proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method
best meets the cash flow needs of the project.
7. Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve
that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
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The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The
three contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency 0.50% of General Fund
Litigation Contingency 0.25% of General Fund
The Borough will maintain sufficient self-insurance reserves, as established by professional judgment,
based on the funding techniques utilized and the recorded losses.
For fiscal year 2017 these are the levels of funding required to meet these needs. Basically this is
unencumbered fund balance in the General Fund:
General Fund Balance Percent Applied for Fund Contingency Balance
Emergency $3,285,781 1% 32,858
Personnel $3,285,781 ½% 16,429
Litigation $3,285,781 ¼% 8,214
Total N/A N/A $57,501
The $3,285,781 in unreserved fund balance in the General Fund easily covers these amounts.
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Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds Funds Funds Funds Total
Estimated Beginning Balance 3,285,781$ 42,988,023$ 217,833$ 12,687,399$ 47,612,350$ 106,791,386$
Revenues
Property Taxes 196,850 11,359,427 2,506,568 117,293 - 14,180,138
Bed Tax - 89,500 - - - 89,500
Non Ad Valorem Taxes 26,000 280,000 - - - 306,000
Payment in Lieu of Taxes 1,332,000 - - - - 1,332,000
Severence Taxes 1,738,000 - - - - 1,738,000
Penalties & Interest Fees 153,410 - - - 2,000 155,410
Rents & Royalties - 777,278 - - 2,232,477 3,009,755
User Fees - - - - 3,175,634 3,175,634
Land Sales Activities - 89,409 - - - 89,409
Licenses & Permits 66,000 31,800 - - - 97,800
Federal Revenues 150,080 - - 1,159,281 - 1,309,361
State Revenues 2,466,307 108,900 5,328,029 481,380 158,275 8,542,891
Fines - - - - - -
Interest Earnings 58,177 370,625 2,000 598,080 212,583 1,241,465
Sale of Bonds/Loans - - - 12,639,868 - 12,639,868
Miscellaneous 14,500 2,230,127 - - 1,848,057 4,092,684
Transfers In - - - 167,042 111,500 278,542
Total Available Funds 9,487,105 58,325,089 8,054,430 27,850,343 55,352,876 159,069,843
Expenditures
General Government 3,698,353 - - 309,490 - 4,007,843
Education 96,000 10,277,500 7,836,597 4,468,855 1,683,183 24,362,135
Health & Welfare 41,140 66,500 - - 2,253,841 2,361,481
Assessing 781,226 - - - - 781,226
Community Development 957,070 - - - - 957,070
Resource Management - 1,628,709 - - - 1,628,709
KIB Buildings - 781,278 - 211,075 - 992,353
LEPC - 14,000 - - - 14,000
Road Maintenance - 793,227 - 11,654 - 804,881
Public Safety 333,835 1,275,127 - 139,244 35,000 1,783,206
Culture and Recreation 24,200 - - 655,148 - 679,348
Economic Development 35,500 142,900 - - - 178,400
Non Profit Funding 234,000 - - - - 234,000
Solid Waste - - - 5,387,577 3,768,502 9,156,079
Other - - - 1,374,147 - 1,374,147
Transfers Out - 357,825 - - - 357,825
Total Use of Funds 6,201,324 15,337,066 7,836,597 12,557,190 7,740,526 49,672,703
Estimated Funds Available 06/30/17 3,285,781 42,988,023 217,833 15,293,153 47,612,350 109,397,140
Budget Summary, All Funds
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Three Year Budget Overview
General Fund Special Revenue Funds Debt Service Funds
FY15 FY16 FY17 FY15 FY16 FY17 FY15 FY16 FY17
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 31,916$ 32,039$ 196,850$ 12,056,899$ 11,457,284$ 11,359,427$ 1,158,727$ 2,033,427$ 2,506,568$
Bed Tax - - - 104,074 95,466 89,500 - - -
Non Ad Valorem Taxes 46,585 44,651 26,000 262,175 253,112 280,000 - - -
Payment in Lieu of Taxes 1,401,087 1,670,540 1,332,000 - - - - - -
Severance Taxes 1,703,257 1,491,089 1,738,000 - - - - - -
Penalties & Interest on Taxes 156,528 145,067 153,410 4 3 - 1 - -
Rents & Royalties - - - 550,006 694,870 765,278 - - -
User Fees - - - - - - - - -
Land Sales Activites - - - 329,428 110,428 89,409 - - -
Licenses & Permits 86,916 66,151 66,000 28,600 26,250 31,800 - - -
Federal Revenues 192,441 203,084 150,080 - - - - - -
State Revenues 3,569,772 2,258,439 2,466,307 113,238 57,323 108,900 3,885,080 4,304,877 5,328,029
Fines 55 55 - - - - - - -
Interest Earnings (18,329) 54,211 58,177 483,957 541,859 370,625 510 (149) 2,000
Miscellaneous 19,229 441,375 14,500 21,393 17,284 1,529,000 - - -
Use of Fund Balance - - - - - - - - -
Sale of Bonds - - - - - - - 141,115 -
Sale of Fixed Assets 182 - - - - - - - -
TRANSFERS IN - - - 70,691 535,680 713,127 250,000 150,000 -
TOTAL SOURCE OF FUNDS 7,189,639 6,406,702 6,201,324 14,020,465 13,789,559 15,337,066 5,294,317 6,629,270 7,836,597
EXPENDITURES
General Government 4,513,356 3,721,740 3,698,353 - - - - - -
Education 195,000 195,000 96,000 10,905,714 10,905,649 10,277,500 5,766,185 6,598,663 7,836,597
Health & Welfare 161,596 87,456 41,140 66,500 66,500 66,500 - - -
Assessing 840,703 677,938 781,226 - - - - - -
Community Development 919,303 777,637 957,070 - - - - - -
Resource Management - - - 276,562 278,625 1,628,709 - - -
KIB Buildings - - - 547,169 507,995 781,278 - - -
Road Maintenance - - - 540,719 632,914 793,227 - - -
Fire Districts - - - 400,841 448,564 1,275,127 - - -
Public Safety 263,955 301,485 333,835 13,913 14,860 14,000 - - -
Culture and Recreation 24,856 23,949 24,200 - - - - - -
Economic Development 33,100 45,781 35,500 75,000 85,000 142,900 - - -
Solid Waste - - - - - - - - -
Capital Outlay - - - - - - - - -
Non-Profit Funding 406,093 389,000 234,000 - - - - - -
Other - - - - - - 6,604 - -
TRANSFERS OUT 167,740 356,166 - 656,500 530,534 357,825 - - -
TOTAL USE OF FUNDS 7,525,703 6,576,153 6,201,324 13,482,918 13,470,641 15,337,066 5,772,789 6,598,663 7,836,597
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Capital Projects Funds Enterprise Funds TOTAL
FY15 FY16 FY17 FY15 FY16 FY17 FY15 FY16 FY17
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
180,589$ 598,217$ 117,293$ -$ -$ -$ 13,428,132$ 14,120,967$ 14,180,138$
- - - - - - 104,074 95,466 89,500
- - - - - - 308,760 297,763 306,000
- - - - - - 1,401,087 1,670,540 1,332,000
- - - - - - 1,703,257 1,491,089 1,738,000
- - - 5,791 9,267 2,000 162,323 154,337 155,410
- - - 3,298,181 3,573,794 2,232,477 3,848,187 4,268,664 2,997,755
- - - 2,569,261 2,403,799 3,175,634 2,569,261 2,403,799 3,175,634
- - - - - - 329,428 110,428 89,409
- - - - - - 115,516 92,401 97,800
187,002 1,216,909 1,159,281 - - - 379,443 1,419,993 1,309,361
12,002,773 12,066,400 481,380 32,649 39,422 158,275 19,603,512 18,726,461 8,542,891
- - - - - - 55 55 -
413,433 53,066 598,080 80,825 252,180 212,583 960,395 901,166 1,241,465
- 309 - 810,738 19,988 1,848,057 851,361 478,956 3,391,557
- - - - - - - - -
25,087,432 17,000,000 12,639,868 141,032 141,033 - 25,228,464 17,282,148 12,639,868
- - - - - - 182 -
161,963 691,979 167,042 152,357 66,500 111,500 635,011 1,444,159 991,669
38,033,192 31,626,880 15,162,944 7,090,834 6,505,982 7,740,526 71,628,448 64,958,392 52,278,457
- - - - - - 4,513,356 3,721,740 3,698,353
- - - 1,486,619 1,507,013 1,683,183 18,353,518 19,206,325 19,893,280
- - - 1,763,637 2,040,325 2,253,841 1,991,733 2,194,280 2,361,481
- - - - - - 840,703 677,938 781,226
- - - - - - 919,303 777,637 957,070
- - - - - - 276,562 278,625 1,628,709
- - - - - - 547,169 507,995 781,278
- - - - - - 540,719 632,914 793,227
- - - - - - 400,841 448,564 1,275,127
- - - 33,961 30,417 35,000 311,829 346,762 382,835
- - - - - - 24,856 23,949 24,200
- - - - - - 108,100 130,781 178,400
- - - 2,468,060 4,651,983 3,768,502 2,468,060 4,651,983 3,768,502
53,154,863 50,562,635 12,557,190 - - - 53,154,863 50,562,635 12,557,190
- - - - - - 406,093 389,000 234,000
- - - - - - 6,604 - -
- - - - - - 824,240 886,700 357,825
53,154,863 50,562,635 12,557,190 5,752,277 8,229,738 7,740,526 85,688,549 85,437,829 49,672,703
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REVENUE SOURCES
Fiscal Real Property Personal Property Total Mill Total
Year Assessed Value Assessed Value Assessed Value Rate Tax Levy
2002 635,934,054 116,117,838 752,051,892 9.25 6,956,480
2003 642,995,612 117,456,245 760,451,857 9.25 7,034,180
2004 659,695,261 110,941,504 770,636,765 9.25 7,128,390
2005 678,427,713 105,481,537 783,909,250 10.25 8,035,070
2006 692,709,445 106,206,504 798,915,949 11.00 8,788,075
2007 710,848,299 94,833,515 805,681,814 10.50 8,459,659
2008 734,527,929 100,997,608 835,525,537 10.50 8,773,018
2009 765,152,958 105,617,604 870,770,562 10.50 9,143,091
2010 788,107,547 108,786,132 896,893,679 10.50 9,417,384
2011 875,787,940 113,091,185 988,879,125 10.50 10,383,231
2012 947,611,296 91,612,537 1,039,223,833 10.50 10,911,850
2013 984,146,580 101,821,700 1,085,968,280 10.75 11,674,159
2014 1,013,670,977 104,876,351 1,118,547,328 10.75 12,024,384
2015 1,044,081,107 108,022,642 1,152,103,748 10.75 12,385,115
2016 1,084,317,572 118,559,600 1,202,877,172 10.75 12,930,930
2017 1,169,223,198 143,116,200 1,312,339,398 10.75 14,107,649
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
State Revenue Sharing
FY2017 Estimated
38
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39
GENERAL FUND
General Fund Description
The General Fund is used to account for all assets and liabilities of the Kodiak Island Borough except those
particularly assigned for other purposes in another more specialized fund. It is the primary operating fund of a
governmental unit.
Much of the usual activities of a municipality are supported by the general fund. Examples are the purchase o f
supplies and meeting operating expenditures. An example of a specialized fund, on the other hand, is the capital
projects fund that accounts for financial resources used for the acquisition or construction of major capital
facilities.
The General Fund reports information on a modified accrual basis of accounting and current financial resources
measurement focus. In other words, with a couple of exceptions, balance sheet reports cash and other financial
resources (such as receivables) as assets and amounts owed that are expected to be paid off within a short time
period as liabilities.
40
Revenue Sources and General Fund Estimates
The largest source of revenue for the general fund is intergovernmental revenue. Property tax used to be the
largest source of General Fund revenue but most of it was transferred to the school district. We have set up an
education support fund in Special Revenue Funds which records the property taxes that will be passed on to the
school district.
GENERAL FUND REVENUE SUMMARY
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2014 Actual 2015 Actual 2016 Budget 2016 Actual 2017 Budget
Property Tax 1,620,703$ 1,479,589$ 1,504,000$ 1,747,230$ 1,554,850$
Severance Tax 1,843,819 1,703,257 1,850,000 1,491,089 1,738,000
Licenses & Permits 82,713 86,916 66,000 66,151 66,000
Intergovernmental Revenues 3,064,764 3,762,213 2,647,677 2,461,523 2,616,387
Interest Earnings 152,229 138,199 205,000 199,277 211,587
Miscellaneous Revenues 14,328 19,466 20,500 441,430 14,500
Use of Fund Balance - - 921,631 - -
Total 6,778,555$ 7,189,639$ 7,214,808$ 6,406,702$ 6,201,324$
General Fund Revenues
Property Tax Severance Tax Licenses & Permits
Intergovernmental Revenues Interest Earnings Miscellaneous Revenues
Use of Fund Balance
41
PROPERTY TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010-29.45.500 gives municipalities the
authority to levy a property tax. The Kodiak Island Borough’s tax revenue for fiscal year 2017 is based on the
assessed valuation as of January 1, 2016. That value is estimated to be $1,312,339,398.
-
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Assessed Values
Real Property Personal Property
The Borough has set the tax levy for real and personal property at .15 mills which will generate estimated
property tax revenue of $196,850 with 90% being from real property and 10% from personal property.
The current delinquency rate is 0.2% (two tenths of one percent). For budget purposes, the amount of
tax generated by one (1) mill is $1,312,339.
Penalty and interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances section 3.35.140
establishes the authority to apply penalties and interest on delinquent property taxes. KIB levies a penalty of 1 0%
for late payments and interest at the rate of 12% per annum on past due accounts. The Borough does not
recognize the receivable at the time penalties and interest are applied to the accounts; rather, it is recognized
when the payment is made. Based on past collections, we estimate revenues at $153,410.
PAYMENT IN LIEU OF TAXES
PILT-Federal. Payments in Lieu of Taxes (PILT) are federal payments to local governments that help offset
losses in property taxes due to nontaxable federal lands within their boundaries. PILT payments are made annually
for tax-exempt Federal lands administered by the Bureau of Land Management, the National Park Service, the U.S.
Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S.
Department of Agriculture), and for Federal water projects and some military insta llations. Congress appropriates
PILT payments each year. The BLM allocates payments according to a formula in the PILT Act that includes
population, receipt-sharing payments, and the amount of Federal land within an affected borough. The estimated
amount for FY2017 PILT revenue, $1,332,000, is $324,103 less than last year’s actual, based on estimated Federal
reductions.
42
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within
the boundaries of the Borough. Currently the tax rate is the borough -wide mill levy, which is currently 10.75 mills
(1.075%). The resources that we collect taxes on are grouped into three categories: 1) fish, 2) rock, sand and
gravel (mining), and 3) timber (logging).
Rock, Sand and Gravel Severance Tax. To estimate the value for rock and gravel, KIB looked at the
construction industry. The main source of extraction for this category is rock. The rock is sold to construction
companies for their building lots and road construction. Based on the revenues generated in fiscal years 2015 and
2016, the estimated revenue for fiscal year 2017 is $25,000.
Timber Severance Tax. The estimated value for timber is $50,000, based on a projection of revenue
received to date in the current fiscal year. It should be noted that in FY1997, we received $272,000 and the mill
rate was only 9.25 mills. While we predict that logging severance tax should remain fairly constant through FY2017
we believe that logging operations on Kodiak Island will be much lower in FY2018.
Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be
available for harvesting? What countries will be buying our fish? What will the price per pound be? What will the
environmental issues be? Does the market prefer wild fish to farmed fish? Many of these variables are very
difficult to predict. With these issues in mind, the Borough is budgeting fish tax for 2017 at $1,663,000.
Overall, the FY2017 severance tax is estimated to be $1,738,000.
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Severance Taxes
(FY 2017 Budgeted)
Fish Mining Timber
43
LICENSES AND PERMITS
Licenses and permits are revenues associated with the building industry. The largest portion of revenue
in this category is building permits, which can be attributed to the low interest rates on home mortgages in rural
areas throughout the State of Alaska. Per the Community Development Department, these revenues are budgeted
at $66,000, based on FY2016 revenues.
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
Building Permit Revenue & Expenditures
FY2016 estimated & FY2017 Budgeted
Building Permit Revenue Building permit expenditures
INTERGOVERNMENTAL REVENUES
Federal Shared Revenues
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose
jurisdiction includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive
is based on a percentage of the fair market value of lands that the FWS has acquired, the number of acres they
hold, and a percentage of net receipts the FWS collected in their previous fiscal year. This payment is a form of
payment in lieu of taxes, but the land owned by the FWS is not the same land owned by Fish and Wildlife that
generates a portion of the PILT federal payment. The difference is that the land under the National Wildlife Refuge
revenue was previously owned by private individuals and was taxable. The FWS purchased the land to add t o the
Wildlife Refuge that they manage on Kodiak Island.
From FY2011 to FY2016 these revenues varied from $173,767 to $205,518. We are budgeting revenues
of $150,000 in FY2017.
44
State Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for
FY2007, which was essentially revenue sharing. The amount of this “assistance” is determined by the State of
Alaska. There is no formal calculation to determine the amount that will be given to the Borough each year.
The Borough received $724,731 in FY2015 and $692,624 in FY2016. Based on State legislation, we are
budgeting $477,182 for FY2017.
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses.
A portion of the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the
Fisheries Business Tax (AS 43.75) and it levies the tax on businesses and persons who process or export fisheries
resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on
the processing activity of the business. The processing activity is classified as either “established” or “developing”
by the Alaska Department of Fish and Game. The rates are as follows:
Established Developing
Floating 5.0% Floating 3.0%
Salmon Cannery 4.5% Shore-based 1.0%
Shore-based 3.0%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the
following year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the
business. Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is
collected within a city as well as a borough, the payment will be split equally between the borough and the city.
For those business that operate outside a municipality or organized borough, 50% of those funds collected are
shared though an allocation program administered by the Alaska Department of Community and Economic
Development.
The other fishery tax is the Fishery Resource Landing Tax (AS43.77), which is levied on processed fishery
resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is
determined by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game
data) by the unprocessed weight. This tax is primarily collected from factory trawlers and floating processors
which process fishery resources outside of the state’s 3-mile limit and bring their products to Alaska for
transshipment.
This tax is based on a calendar year and must be filed by March 31. The ra te is based on classification.
The Alaska Department of Fish and Game determines whether the resource is “established” or “developing”. The
rates are 3% for established resources and 1% for developing resources. The tax collected in this category is
distributed in the same manner as the Fisheries Business Tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish, there are many factors. We
need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, and
environmental and market issues. However, we do not know all of the businesses filing with the State or the
statistics of the tax collected outside the municipalities and unorganized boroughs. For budgeting purposes, we
look at the prior year’s revenues and the factors that are known and budget accordingl y. This method estimates
FY2017 fish tax revenue to be $1,550,000.
45
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
Raw Fish Tax
(FY2017 Budgeted)
INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establish the
guidelines and responsibilities of the Finance Director in investment and treasury management matters. For
efficiency, KIB has established a central treasury of pooled resources. In fiscal year 2017 the General Fund is
expected to earn $58,177. This is in contrast to FY2008 when the General Fund earned $544,926 in investment
earnings. This decline is due to both declining interest rates and less funds to invest.
-100,000
0
100,000
200,000
300,000
400,000
500,000
600,000
Interest Earnings
Last 10 Years
FY2016 Estimated
46
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies,
sale of computer data and other miscellaneous revenue. For fiscal year 2017, total miscellaneous revenue is
budgeted at $14,500.
FUND BALANCE
General Fund Balance. It is the Borough’s goal to maintain a General Fund balance of $1 to $2 million.
The following chart shows the fund balances for the last 10 years and the changes that took place.
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
Fund Balance
Last ten Years
We estimate the General Fund will have a fund balance of $3,285,781 at the end of FY2016. We have
balanced the FY2017 budget without any use of fund balance. Our goal has been to keep our fund balance
between one and two million dollars.
Deposits in Local Banks
Money on deposit in local banks is an indicator of the Borough’s economy.
-
50,000
100,000
150,000
200,000
250,000
300,000
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Deposits in Local Banks
in millions
47
GENERAL FUND REVENUE
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Property Tax
Real Property 34,167 24,977 108,000 20,175 175,383
Personal Property (367) 6,939 12,000 11,865 21,467
TOTAL PROPERTY TAXES 33,801 31,916 120,000 32,039 196,850
Non Ad Valorem Taxes
Boat Tax- over 5 tons 24,350 22,985 25,000 22,451 -
Aircraft tax 21,400 23,600 25,000 22,200 26,000
TOTAL NON AD VALOREM TAXES 45,750 46,585 50,000 44,651 26,000
Payment in Lieu of Taxes
PILT-Federal 1,501,969 1,370,176 1,300,000 1,630,517 1,300,000
PILT-Kodiak Island Housing 23,529 21,088 24,000 25,586 25,000
PILT- Alaska Housing 15,654 9,823 10,000 14,437 7,000
TOTAL PAYMENT IN LIEU OF TAXES 1,541,152 1,401,087 1,334,000 1,670,540 1,332,000
Severance Taxes
Fish 1,715,496 1,550,706 1,750,000 1,395,610 1,663,000
Mining 32,309 49,440 25,000 3,064 25,000
Logging 96,014 103,111 75,000 92,416 50,000
TOTAL SEVERANCE TAXES 1,843,819 1,703,257 1,850,000 1,491,089 1,738,000
Penalties and Interest on Taxes
Penalties and Interest 128,424 156,528 175,000 145,067 153,410
TOTAL PENALTIES AND INTEREST TAX 128,424 156,528 175,000 145,067 153,410
Licenses and Permits
Annual Use Permit - - - - -
Building Permits 59,661 52,355 40,000 38,177 40,000
Subdivision 7,900 8,525 6,000 5,710 6,000
Conditional Use Permit 1,025 2,900 1,000 2,750 1,000
Zoning Compliance Permit 5,728 8,460 10,000 6,475 10,000
Variance Fee 750 1,250 500 1,250 500
Zoning Change Fee 780 - - 1,100 -
Electric Permit 3,332 3,391 4,000 3,709 4,000
Plumbing Permit 1,584 1,954 3,000 2,704 3,000
Planning & Zoning (P&Z) Review Fee 350 - 1,000 2,800 1,000
Dog License 1,253 1,365 - 1,477 -
Site Plan Review 350 6,716 500 - 500
TOTAL LICENSES AND PERMITS 82,713 86,916 66,000 66,151 66,000
48
INTERGOVERNMENTAL REVENUES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Federal Shared Revenue
National Wildlife Refuge 205,518 192,376 150,000 203,084 150,000
National Forest Fund - 65 2,400 - 80
TOTAL FEDERAL SHARED REVENUE 205,518 192,441 152,400 203,084 150,080
State Shared Revenues
State Revenue Sharing 731,314 724,731 667,277 692,624 477,182
Raw Fish Tax 1,546,308 1,561,675 1,550,000 1,382,320 1,550,000
Raw Fish Tax- Off Shore 97,679 92,730 50,000 20,370 50,000
Telephone and Electric 15,792 17,206 20,000 16,987 20,000
Liquor License 220 322 - 53 -
Cruise Ship Tax Sharing 4,600 - - - -
PERS on Behalf Payment 463,333 1,173,108 208,000 146,085 369,125
TOTAL STATE SHARED REVENUES 2,859,246 3,569,772 2,495,277 2,258,439 2,466,307
TOTAL INTERGOVERNMENTAL 3,064,764 3,762,213 2,647,677 2,461,523 2,616,387
Fines
Animal Control 83 55 - 55 -
Zoning Violations - - - - -
TOTAL FINES 83 55 - 55 -
Interest
Interest Earnings 63,548 27,300 30,000 72,077 58,177
Change in market value (39,744) (45,630) - (17,866) -
TOTAL INTEREST 23,804 (18,329) 30,000 54,211 58,177
Miscellaneous-Classified
Jury Duty 410 875 500 125 500
Sale of Copies 489 198 1,000 96 1,000
Sale of Maps 2,648 2,449 3,000 1,436 3,000
Fee-Dishonored Checks - 62 - 181 -
Local Electric/Reimbursement 85 - - - -
Other 9,436 15,645 10,000 434,765 10,000
Legal Fee Reimbursement - - - 4,772 -
IBEW Reimb.- - 1,000 - -
TOTAL MISC. CLASSIFIED 13,067 19,229 15,500 441,375 14,500
Use of Fund Balance - - 921,631 - -
Transfers In - - - - -
Sale of Fixed Assets 1,179 182 5,000 - -
TOTAL REVENUES 6,778,555 7,189,639 7,214,808 6,406,702 6,201,324
49
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Borough Assembly 183,791 159,142 195,554 149,658 162,123
Manager's Office 545,106 697,994 850,304 605,245 571,222
Clerk's Office 525,434 682,444 570,376 556,743 552,058
Legal Services 136,859 203,520 184,000 129,864 164,000
Finance 921,131 1,087,354 1,017,467 943,633 947,761
Information-Technology 1,013,959 1,164,224 1,047,744 930,200 915,880
Assessing 680,159 840,703 706,463 677,938 781,226
Engineering & Facilities 307,917 331,478 163,573 230,699 176,695
Community Development 666,289 919,303 808,262 777,637 957,070
Building Inspector 153,323 125,412 158,650 161,221 165,263
Economic Development 58,862 33,100 117,100 45,781 35,500
General Administration 180,936 187,201 222,100 175,696 208,614
Parks & Recreation 37,796 161,596 153,000 87,456 41,140
Emergency Preparedness 9,987 29,128 47,000 30,849 59,157
Animal Control 72,941 109,415 109,415 109,415 109,415
Education Culture & Recreation 24,925 24,856 20,200 23,949 24,200
Kodiak College & Libraries 195,000 195,000 195,000 195,000 96,000
Non-Profit Funding 397,400 406,093 390,000 389,000 234,000
Transfers Out 483,500 167,740 362,166 356,166 -
TOTAL 6,595,316$ 7,525,703$ 7,318,374$ 6,576,153$ 6,201,324$
50
SUMMARY OF GENERAL FUND EXPENDITURES BY FUNCTION
GENERAL FUND EXPENDITURES BY FUNCTION
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
General Government 1,880,044$ 2,261,779$ 2,185,907$ 1,847,907$ 1,834,712$
Public Safety 236,251 263,955 315,065 301,485 333,835
Assessing 680,159 840,703 706,463 677,938 781,226
Finance/IT 1,935,090 2,251,578 2,065,211 1,873,833 1,863,641
Community Development 666,289 919,303 808,262 777,637 957,070
Other 713,983 820,645 875,300 741,186 430,840
Transfers Out 483,500 167,740 362,166 356,166 -
TOTAL 6,595,316$ 7,525,703$ 7,318,374$ 6,576,153$ 6,201,324$
General
Government
30%
Public Safety
5%
Assessing
13%
Finance/MIS
30%
Community
Development
15%
Other
7%
51
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52
PROGRAM BUDGET SUMMARY
BOROUGH MAYOR AND ASSEMBLY
Program Description
Borough Mayor. Executive duties of the borough are vested in the mayor. The mayor is elected at-large by the
qualified voters of the borough.
Borough Assembly. The legislative power of the borough is vested in the assembly which is otherwise known
also as governing body. The assembly consists of seven members elected at large. The Assembly formally
establishes borough policy by ordinance or resolution.
STRATEGIC DIRECTION PER RESOLUTION NO. FY2016-32
1. OPTIMIZE THE EFFECTIVE USE OF COMMUNITY RESOURCES AND ASSETS FOR THE BENEFIT OF THE
BOROUGH CITIZENS.
a. Explore ways to collaborate with local governments to capitalize on community partnerships.
b. Work in partnership with State and Federal Agencies.
c. Develop a long-term solid waste plan.
d. Encourage land use for the maximum benefit of Borough citizens
• Develop land sale plans to maximize potential for our community’s quality of life.
• Develop plans for utilization of borough land that achieves multiple land and housing options.
• Collaborate with other land owners for land developmen t.
• Review building and zoning codes to ensure they serve the best interest of the community.
• Encourage options to meet the local need for affordable housing.
2. PROVIDE EFFICIENT, EFFECTIVE, AND CONSISTENT GOVERNMENT PROCESSES
a. Promote a culture of public trust of elected officials, appointed officials, and staff.
• Facilitate involvement of all citizens and multi-cultural engagement in civic activities.
• Foster positive relationships with cities, service areas, tribes and rural communities within the borough.
b. Develop clearly defined protocols that govern the relations between the Borough’s elected officials and
staff.
c. Explore the potential impacts of consolidation (legally defined in statutes).
3. PROMOTE FISCAL POLICIES THAT ENSURE STABILITY, GROWTH AND RESPONSIBLE GOVERNMENT
a. Balance expenditures to revenues on an annual basis to ensure the health of our community.
b. Foster public understanding of borough finances and operations.
c. Develop a Borough-KIBSD multi-year fiscal plan.
4. FOSTER RESPONSIBLE ECONOMIC DEVELOPMENT THROUGHOUT THE BOROUGH.
a. Develop economic development policies that promote a diverse economy and business development.
b. Promote and advocate for a healthy and vibrant fisheries industry.
c. Advocate for enhancement of local resources such as Kodiak based seafood and marine science and
education opportunities, tourism, agriculture, mineral extraction, etc.
Significant Budget Changes
No significant budget changes. There was a reduction of $32,000 in the legislative budget. Reduction came from
the following accounts: honorarium/amenities, food business lunch, Mayor and Assembly travel and per diem.
53
BOROUGH ASSEMBLY
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 32,000$ 32,100$ 31,200$ 30,000$ 26,400$
Fringe Benefits 7,799 10,567 5,474 4,212 3,523
Professional Services 67,000 70,082 75,000 72,346 75,000
Support Goods & Services 76,992 46,393 83,880 43,100 57,200
183,791$ 159,142$ 195,554$ 149,658$ 162,123$
PERFORMANCE INDICATORS
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Projected
Regular Assembly Meetings 21 22 21 17
Special Meetings 2 6 9 9
Joint Work Sessions 3 5 5 8
Work Sessions 24 27 31 25
SWAMC Conference Attendees 3 3 2 3
AML Conference Attendees 6 3 7 3
Ordinances 20 10 20 20
Resolutions 33 24 35 30
Contracts 38 34 54 35
Other Action items 84 80 115 80
54
PROGRAM BUDGET SUMMARY
MANAGER’S OFFICE
Program Description
The Assembly of the Kodiak Island Borough appoints the Manager. The Manager provides administrative guidance
to KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough.
Goals
Assist the Assembly with policy implementation and administer quality, cost-effective services to the
citizens of the Kodiak Island Borough.
Promote the building of a strong sense of community on our “island community.”
Promote a culture of public trust of elected officials, appoint ed officials and Borough staff.
Objectives for 2016-2017
Monitor the effectiveness of all Borough operations and exercise custodianship of Borough property.
Provide the Assembly with administrative support necessary to develop and implement Assembly
strategic policy.
Execute the annual budget and Capital Improvement Program.
Interact with members of other community entities such as second class cities, tribal governments and
native corporations to demonstrate a partnership in resolving issues that affect all island communities
such as government-to-government concerns, economic development, educational facilities, etc.
Direct staff to work with the land management committee to address the need to provide affordable land
and/or affordable housing opportunities.
Significant Budget Changes
No significant changes for FY2017.
55
MANAGER'S OFFICE
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 291,161$ 350,995$ 472,923$ 377,968$ 322,381$
Fringe Benefits 246,079 323,163 333,994 192,673 216,929
Professional Services - - 1,200 - 2,500
Support Goods & Services 37,867 40,836 74,187 66,604 61,412
Allocated to Other Funds (30,000) (17,000) (32,000) (32,000) (32,000)
545,106$ 697,994$ 850,304$ 605,245$ 571,222$
Personnel
Number of Employees
Position:FY 2014 FY 2015 FY 2016 FY 2017
Borough Manager 1 1 1 1
Deputy Manager 0 0 0 0
Human Resources Manager 0 0 0 0
Grant Writer/Special Projects Support 1 1 1 1
Executive Assistant 1 1 1 1
TOTAL 3 3 3 3
56
PROGRAM BUDGET SUMMARY
CLERK’S OFFICE
Program Description
The Borough Clerks Office provides the professional link between the citizens, the local governing bodies, and
agencies of government at other levels. The Clerk’s Office provides administrative support to the Mayor and
Assembly. Duties performed by this office and guided by KIBC 2.50.020 and Alaska Statutes 29.20.380. Some of the
major and mandated duties of this office are the following:
Administer all Borough Elections. The Clerk also prepares petitions and verifies signatures for initiatives,
referendum, and recall elections.
Manages Borough Records for active and inactive files, develops retention schedules and procedures for
inventory, storage, and destruction of all borough records as necessary.
Assures that public records, including ordinances, resolutions, rules, regulations, and codes are available
for public inspection as required by law.
Publishes and gives notice of meetings to the Borough assembly members and the public of the time,
place, and location of the meetings.
Prepare agendas and assembly packets; provide for codification of ordinances; keeps a journal of all
borough assembly meetings; and, takes oaths, affirmation, and acknowledgements as necessary.
Serves as parliamentarian to the borough assembly and advises other borough boards on parliamentary
procedures.
Has custody of the official municipal seal and attests deeds, and other documents, such as ordinances,
resolutions, minutes, and contracts, by signing and affixing the Borough seal.
Goals:
Provide efficient administrative support to the governing body and other boards assigned to the Clerk’s
Office.
Administer elections according to local, state, and federal statutes.
Provide policy guidance, direction, and assistance to the Mayo r and Assembly members.
Continue implementation of the next phases of Records and Information Management.
Objectives for 2016-2017
Provide the highest quality of service the Mayor, Assembly, Borough staff, and its citizens with integrity
and teamwork.
Perform all duties as required by KIBC 2.50.020 and Alaska Statutes 29.20.380.
Maximize training for staff and develop a succession plan for the Office of the Clerk.
Continue to develop an effective records and information management system for the Borough. Update
retention schedules, records policy manual, and create indexes and templates for scanning, including
digitizing of backlogged scanning in multiple departments.
Improve and ensure a fair electoral process. Continue to administer borough elections in an accountable
and certifiable manner in accordance with election laws.
Work with Borough staff to increase involvement of citizens in governance.
Significant Budget Changes
Increase of $1,000 to overtime budget.
Reduction of $5,000 to records management.
Reduction of $3,000 to continuing education.
57
CLERK'S OFFICE
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 228,331$ 269,371$ 260,063$ 251,908$ 244,974$
Fringe Benefits 151,655 262,491 151,129 147,184 177,764
Support Goods & Services 145,449 150,582 159,184 157,651 129,320
Capital Outlay (Furniture)- - - - -
525,434$ 682,444$ 570,376$ 556,743$ 552,058$
PERSONNEL
Number of Employees
Position:FY 2014 FY 2015 FY 2016 FY 2017
Borough Clerk 1 1 1 1
Borough Deputy Clerk 1 1 1 1
Assistant Clerk 1 1 1 1
TOTAL 3 3 3 3
PERFORMANCE INDICATORS
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Projected
Ordinances 20 10 20 18
Resolutions 33 23 35 30
Minutes (pages)146 138 180 150
Regular Assembly Meetings 21 22 21 20
Special Meetings 2 6 9 2
Joint Work Sessions 3 5 5 5
Work Sessions 24 27 31 24
Other Meetings Attended 24 24 71 24
Plats Filed 23 16 9 20
Liquor Licenses Reviewed 20 13 19 20
Gaming Licenses Reviewed 14 20 11 10
Borough Newspage Publications 52 28 35 50
Elections 1 1 1 1
Absentee Voters-municipal 205 205 234 150
Registered Voters-municipal 9,100 9,100 9,585 9,250
Code Supplements 2 2 2 2
Archival Records Destroyed (cubic feet)150 125 116 100
Archival Records Added (cubic feet)90 62 59 80
Contract 38 34 54 30
Other Action Items 84 99 115 80
58
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the Manager and all
departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or
against the Borough in state or federal courts.
Goals
Protect the Borough from financial loss and actual or potential legal action.
Ensure that all Borough operations are conducted in accordance with the law so that legal liabilities do
not arise.
Provide legal advice to elected officials and staff members.
Objectives for 2016-2017
Defend lawsuits brought against the Borough.
Provide legal advice and counsel and answer legal questions raised by the Mayor, the Assembly, and the
Manager.
Assist departments in resolving legal problems as they arise before they can create serious difficulty.
Significant Budget Changes
There are no significant budget changes in FY2017.
59
LEGAL SERVICES
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Legal Fees 131,876$ 192,111$ 160,000$ 115,713$ 140,000$
Support Goods & Services 4,984 11,408 24,000 14,152 24,000
TOTAL 136,859$ 203,520$ 184,000$ 129,864$ 164,000$
60
PROGRAM BUDGET SUMMARY
FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The
department’s main function is to properly budget, account for, and report promptly and correctly all revenues and
expenditures of the Kodiak Island Borough and its subsidiary and/or affiliated governmental entities. All budgeting
accounting and reporting efforts are to be annually updated to include all new pronouncements by our
promulgating policy bodies including GASB, AICPA, etc. The Finance Department also includes the Borough’s
Management Information Services department, exhibited on the following pages.
Other functions include cash management, collections on all receivables including taxes, issuance and refinancing
of debt instruments (bond sales), risk management, and other related functions.
Goals
Provide all Borough departments and citizens with accurate and timely financial records.
Provide reliable and competent accounting services to all Borough departments.
Provide for high returns on investments while minimizing risk and maintaining needed liquidity.
Ensure that Borough accounts receivable and payable are settled in a timely fashion.
Objectives for 2016-2017
Maintain the Certificate of Achievement Award for Financial Reporting.
Maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association (GFOA).
Maintain the Popular Annual Financial Reporting Award.
Distribute the Short Report (monthly financial statements) within fifteen working days of the end of the
month.
Distribute the Comprehensive Annual Financial Report (CAFR) by November 30.
Continue our high rate of tax collections and all other receivables.
Significant Budget Changes
There are no significant Budget changes for FY2017.
Previous Year’s Accomplishments
Again last year the Kodiak Island Borough was the only Alaskan government to win all three GFOA awards.
These are for our budget, our annual report, and our popular report.
61
FINANCE
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 470,516$ 508,167$ 542,155$ 540,301$ 481,004$
Fringe Benefits 364,776 514,901 368,912 326,810 371,638
Professional Services - - 10,000 63 10,000
Support Goods & Services 104,838 103,286 127,400 107,460 128,119
Capital Outlay - - - - -
Allocated to other funds (19,000) (39,000) (31,000) (31,000) (43,000)
921,131$ 1,087,354$ 1,017,467$ 943,633$ 947,761$
Number of Employees
FY 2014 FY 2015 FY 2016 FY 2017
Finance Director 1 1 1 1
Accountant 2 2 2 2
Accounting Technician 2 2 2 2
Clerk/Cashier 1 1 1 1
Secretary III 1 1 1 1
TOTAL 7 7 7 7
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Estimated
Monthly Financials 12 12 12 12
Annual Report (CAFR)1 1 1 1
Personnel Turnover 1 1 2 0
Total Tax Levy $14,424,260 $15,009,700 $15,261,029 $16,642,693
Collected With In Year of Levy $14,250,305 $14,749,222 $15,032,113 -
Collected in Subsequent Year 129,649 126,394 - -
Percent Of Taxes Collected 99.6%99.1%98.5%-
Certificate Of Achievement Yes Yes Yes Yes
Distinguished Budgetary
Presentation Yes Yes Yes Yes
Popular Annual Financial
Reporting Award Yes Yes Yes Yes
Personnel
PERFORMANCE INDICATORS
62
PROGRAM BUDGET SUMMARY
MANAGEMENT INFORMATION SERVICES
Program Description
The Information Technology Department provides information technology services to the Borough. Areas of
responsibility include:
Developing and maintaining the management information system (MIS).
Developing information processing policies and procedures.
Ensuring the security of all electronic data generated by information technology.
Evaluation and selection of operating systems, hardware and applications software.
Maintaining and operating the Borough’s computer data center.
Providing reliable printing services for Borough employees.
Designing and maintaining telecommunication and data networks.
Researching computer systems or methods of using technology that could impro ve cost-effectiveness or
increase productivity.
Reviewing and approving information technology equipment acquisitions, external services and
technology contracts for the Borough.
Reporting on the performance of the preceding areas of responsibility to seni or management on a
periodic basis.
Goals
Continue to provide the best and most cost-effective information technology services to the Borough.
Maximize system availability.
Maintain a high level of customer satisfaction.
Optimize the Borough’s information technology systems through the use of computer resources where
applicable.
Increase productivity through teamwork, sharing information, and pooling resources.
Objectives for 2016-2017
Provide computer system security training to employees to reduce exposure to internet based threats
such as viruses, malware or ransomware.
Continue to implement a culture of security awareness with Borough computing resources.
Replace one-third of the Borough’s PC’s.
Bring the public web interface online for the assessment software.
Migrate the Borough Assembly’s email to Office 365 cloud-hosted solution.
Upgrade server and datacenter software to current versions.
Implement Windows 10 and Office 2016 on desktop computers.
Extend technology to allow better village participation with the Borough Assembly.
Significant Budget Changes
We have no significant budget changes this year.
63
INFORMATION-TECHNOLOGY SERVICES
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 321,402$ 391,054$ 383,062$ 365,349$ 297,507$
Fringe Benefits 228,457 366,218 219,492 211,634 203,123
Contracted Services 41,494 16,832 25,000 17,980 25,000
Support Goods & Services 460,054 392,252 384,190 328,564 346,250
Capital Outlay 18,552 53,869 62,000 32,673 70,000
Allocated to other funds (56,000) (56,000) (26,000) (26,000) (26,000)
1,013,959$ 1,164,224$ 1,047,744$ 930,200$ 915,880$
Number of Employees
Position:FY 2014 FY 2015 FY 2016 FY 2017
MIS Supervisor 1 1 1 1
Programmer/Analyst 1 1 1 1
PC Technician 1 1 1 1 1
GIS Analyst 1 1 1 0
TOTAL 4 4 4 3
FY 2014
Actual
FY 2015
Actual
FY 2016
Estimated
FY 2017
Projected
AS/400 Users 10 10 2 0
Network Users 70 70 70 70
Network Devices 260 270 270 275
Network Servers 14 6 7 6
Virtual Servers 60 80 55 60
Network Storage Used (Terabytes)20 30 25 36
PC Applications Supported 40 45 45 50
Server-Based Applications supported 52 55 55 55
AS/400 Applications Supported 6 2 0 0
PERSONNEL
PERFORMANCE INDICATORS
64
PROGRAM BUDGET SUMMARY
ASSESSING
Program Description
The primary function of the assessing department is the annual valuation and assessment of ap proximately 7,800
real and 400 personal property accounts at their full and true value. The real property function requires re-
inspection programs be phased cyclically, the annual appraisal of new construction and additions, and includes the
audit, discovery, and compliance programs. This function includes maintaining assessment standards, ownership
records, property description data, and other related clerical support. The personal property function is
accomplished though the filling and auditing of business personal property rendit ions, and related discovery and
compliance activities. The personal property appraisals, as of 2017, will also include field inspections of properties
and field documentation of machinery and equipment condition.
Goals
Strive to provide a comprehensive taxation and assessment program that is fair and equitable for all
citizens.
Administer tax exemption programs that meet local, state and federal requirements.
Objectives for 2016-2017
Re-inspect the following road system properties: All properties within the boundaries of the City of
Kodiak, both residential and commercial.
Complete a comprehensive re-evaluation of personal property assessment practices begun in 2014 to
make them more effective, efficient, and current with industry standards.
Audit selected business personal property accounts for completeness and accuracy.
Continue the efforts begun in 2010 to set up a web server which will make the PACS database available to
the public and Borough staff.
Continue the reappraisal of all exempt properties to update values to current day.
Review current cost models and update them to the current market as needed
Finalize the re-inspection of all remote properties not yet inspected, includ ing: miscellaneous remote
properties not easily accessible by road or boat.
Significant Budget Changes
The largest changes in the FY2017 budget is the significant lower budget figure for education as all appraisers have
successfully been accredited and only recertification classes are necessary.
65
ASSESSING
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 348,441$ 388,507$ 393,726$ 376,211$ 414,524$
Fringe Benefits 266,012 395,010 246,007 252,222 302,977
Professional Services - - 1,500 - 1,500
Support Goods & Services 78,706 69,686 68,230 52,505 66,225
Capital Outlay - - - - -
Allocated to other funds (13,000) (12,500) (3,000) (3,000) (4,000)
680,159$ 840,703$ 706,463$ 677,938$ 781,226$
Number of Employees
Position:FY 2014 FY 2015 FY 2016 FY 2017
Assessor 1 1 1 1
Appraiser 1 1 1 1
Assessment Clerk II 0 1 1 1
Assessment Clerk I 1 0 1 1
Appraiser Technician 2 2 1 1
TOTAL 5 5 5 5
ASSESSED VALUE
FY 2014
Actual
FY 2015
Actual
FY 2016
Estimated
FY 2017
Projected
Real Property
(net after all exemptions)$1,029,239,311 $1,068,647,102 $1,084,317,572 $1,169,223,198
Personal Property 102,237,300 113,251,900 118,559,600 143,116,200
Total Assessed Value $1,131,476,611 $1,181,899,002 $1,202,877,172 $1,312,339,398
CHANGE IN VALUE FROM PRIOR YEAR
Real Property 45,092,731$ 39,407,791$ 15,670,470$ 84,905,626$
Personal Property 415,600$ 11,014,600$ 5,307,700$ 24,556,600$
Total Value Increase
From Prior Year $45,508,331 $50,422,391 $20,978,170 $109,462,226
NUMBER OF PARCELS
Real Property Accounts 7,870 7,832 7,830 7,866
Personal Property Accounts 874 945 916 371
Tax Accounts per Employee 1,749 1,755 1,749 1,647
ASSESSED VALUE
PER EMPLOYEE $226,295,322 $236,379,800 $240,575,434 $262,467,880
PERSONNEL
PERFORMANCE INDICATORS
66
PROGRAM BUDGET SUMMARY
ENGINEERING AND FACILITIES
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough -
owned grounds and facilities, coordination and administration of capital construction projects, and administration
of the service area road maintenance contracts. The department is also responsible for the operation of the KIB
landfill that includes the disposal of garbage, metals, construction debris, and the potential recycling of these
materials to prolong the use of the existing landfill. In addition, the department provides efficient operation of the
Kodiak Fisheries Research Center and other Borough-owned buildings.
Goals
Design, operate, and maintain Kodiak Island Borough facilities in a safe, healthy, and responsible manner
with attractive, comfortable and efficient environments.
Continue to seek funding sources to increase efficiencies for energy and indoor air quality for Borough
owned facilities.
Ensure that all Borough buildings are brought into compliance with the American s with Disabilities Act
during renovations.
Objectives for 2016-2017
Provide departmental management support to the construction and design teams to deliver the Kodiak
High School Addition and Renovation Project to meet Education Specifications outlined by KIBSD and
meet budget and schedule constraints.
Provide departmental management support to deliver the Anton Larsen Dock project to meet the needs
of the program outlined by the program operator and identified in the Certificate of Need issued by the
State of Alaska and meet schedule and budget constraints.
Provide departmental management support to the construction and design teams to deliver the Landfill
Lateral Expansion Project to meet the future solid waste disposal needs of citizens and businesses located
on the Kodiak Road System including the US Coast Guard Base while meeting budget and schedule
constraints.
Continue work on deferred projects listed on the Renewal and Replacement schedule.
Continue daily maintenance and repair of facilities for which KIB has direct maintenance responsibilities.
Provide departmental support and guidance for all capital projects.
Provide staff support for various advisory boards as requested or obligated.
Continue to use the plan for energy savings (boilers, HVAC, lighting, etc.) and other cost control measures
that can be achieved on a benefit-cost basis.
Identify items necessary to bring Borough facilities into ADA compliance.
Significant Budget Changes
There are no significant budget changes for FY2017.
67
ENGINEERING AND FACILITIES
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 154,498$ 122,545$ 68,972$ 103,397$ 62,684$
Fringe Benefits 156,703 186,302 41,501 87,361 47,527
Professional Services - 1,800 1,000 - -
Support Goods & Services 44,716 44,831 52,100 39,942 66,484
Capital Outlay - - - - -
Allocated to other funds (48,000) (24,000) - - -
307,917$ 331,478$ 163,573$ 230,699$ 176,695$
Number of Employees
Position:FY 2014 FY 2015 FY 2016 FY 2017
Engineering and Facilities Director 1 1 1 1
Project Manager/Inspector 1 1 1 1
Project Assistant 1 1 1 1
Secretary III 1 1 1 1
Maintenance Coordinator 0.8 0 0 0
Maintenance Mechanic 1 1 1 1
Receptionist/Interpretive Specialist 0.5 0.5 0.5 0.5
TOTAL 6.3 5.5 5.5 5.5
PERSONNEL
68
PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description
CDD is responsible for comprehensive (long-range) planning, zoning compliance, and development services for the
Borough. One of the important responsibilities of the CDD is to provide guidance to the public regarding zoning
and land subdivision regulations. CDD also provides support and professional and technical expertise to the
Planning and Zoning Commission (P&Z), the Borough Assembly, and the Parks and Recreation Committee.
Additional responsibilities of the CDD include administrative support to the Loc al Emergency Planning Committee
(LEPC) and participation in the Incident Command System (ICS) for responses to natural and man -made disasters.
The CDD is responsible for land use Code Enforcement in the Borough and coordinates with the Facilities
Department to enforce solid waste disposal requirements.
Goals
Perform the functions assigned to the department in an efficient and effective manner.
Implement land use policies, regulations, and Strategic Plan goals established by the Assembly.
Provide accurate and factual data to a wide range of residents to promote well-informed decision making.
Educate and engage the public in land use regulations as well as any potential changes.
Objectives for FY2017
Completion of the periodic update of the Hazard Mitigation Plan.
Manage trail improvements projects for Saltery Cove and Island Lake trails.
Digitize the historical property files and permit information .
Work with the Resource Manager, the Borough Lands Committee, and P&Z to identify tracts of Borough-
owned land suitable for residential development.
• Participate in development of master plans or subarea plans for tracts identified
• Provide planning assistance on Comprehensive Plan amendments, Rezones, and Platting actions
as necessary to facilitate sale and development of selected tracts.
Continue to work with P&Z to identify and prioritize changes to Title 17 that will address identified
problems in the code, eliminate unnecessary barriers to development, and increase opportunities for
economic development and use of land.
Significant Budget Changes
There are no significant budget changes for FY2017.
69
COMMUNITY DEVELOPMENT
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 338,301$ 399,854$ 359,743$ 354,797$ 441,684$
Fringe Benefits 205,703 402,549 227,719 235,706 324,689
Professional Services 37,211 21,428 30,000 9,719 10,000
Legal Fees - - - 1,093 -
Support Goods & Services 85,574 95,702 191,300 176,822 181,197
Allocated to Projects (500) (229) (500) (500) (500)
666,289$ 919,303$ 808,262$ 777,637$ 957,070$
Number of Employees
Position:FY 2014 FY 2015 FY 2016 FY 2017
Community Development Director 1 1 1 1
Associate Planner/Enforcement 1 1 1 1
Associate Planner 1 1 1 1
Secretary III 1 1 1 1
Enforcement Officer 1 1 1 1
GIS Analyst 0 0 0 1
TOTAL 5 5 5 6
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Projected
Zoning Compliance Permits Issued B-69 C-92 101 183 161 100
Planning & Zoning Commission
Meetings 29 31 25 20
Complaints Responded to 30 489 44 20
Parks and Rec Meetings 8 7 12 10
Other public meetings (LEPC)25 6 3 15
PERSONNEL
PERFORMANCE INDICATORS
70
PROGRAM BUDGET SUMMARY
BUILDING INSPECTION
Program Description
The Kodiak Island Borough Building Inspection Program ensures compliance with adopted building codes and
related zoning codes. The Borough, by means of Memorandums of Agreement Contracts, uses the City of Kodiak
for administration of the Borough’s Building Inspection Program. Inspections performed on residential and
commercial building constructions include structural, mechanical, electrical, and plumbing inspections. Plan
reviews for large construction projects are conducted by the City of Kodiak building inspection staff or City of
Kodiak’s professional plan review service before a building permit is issued. Building height, setbacks, and parking
requirements are some of the zoning requirements checked in the field by the building inspection staff.
Goals
Ensure that every new construction project in the Kodiak Island Borough complies with applicable,
adopted building codes and fire codes.
Ensure that unsafe structures are abated.
Review annually the Memorandum of Agreement between the City of Kodiak and the Kodiak Island
Borough for the provision of building inspection services within the borough road system.
Objectives for 2016-2017
Maintain inspection proficiency though training, reference materials, field inspections, and contact with
the International Code Council.
Complete commercial plan reviews and permit issuance within 30 days of submittal, and residential plan
reviews and permit issuance within seven days of submittal, provided a complete set of plans are
submitted for review.
Provide information to the public and contractors about the most current editions of the building,
mechanical electrical and plumbing codes.
Maintain delegated plan review authority from the State of Alaska, Department of Public Safety, and
Division of Fire Prevention.
Maintain AHFC building inspections program approval.
Maintain and improve the ISO (Insurance Service Office) inspection program rating.
Significant Budget Changes
There are no significant budget changes for FY2017.
71
BUILDING INSPECTOR
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Contracted Services 141,761$ 113,849$ 145,000$ 147,490$ 145,000$
Support Goods & Services 11,563 11,563 13,650 13,731 20,263
153,323$ 125,412$ 158,650$ 161,221$ 165,263$
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Projected
Commercial Building Permits 44 56 56 50
Residential Bulding Permits 111 142 160 120
Borough Plumbing Permits 48 62 74 95
Borough Electrical Permits 124 120 110 130
PERFORMANCE INDICATORS
-
72
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the
most feasible economic development opportunities that will be of benefit to the entire community.
Goals
Determine and establish the best organizational function for promoting economic development
(economic development authority, association, corporation, etc.)
Engage citizens in understanding the value of establishing an economic development entity
Encourage economic development by identifying training opportunities that may be available to
community members.
Promote economic diversification.
Objectives for FY2017
Provide funding for Assembly members to attend economic development training.
Enhance the economic viability of the community by pursuing activities that may contribute to an
increased tax base, as well as provide for better public amenities and services.
Promote the value of having community leaders at the table when fish policy that affects all island
communities is being discussed
Support different community entities in collaborating and creating partnerships in order to strengthen
opportunities for economic development.
Significant Budget Changes
There are no significant budget changes for FY2017.
73
ECONOMIC DEVELOPMENT
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel -$ -$ $ 35,000 -$ $ -
Employee Benefits - - - - -
Professional Services 21,429 30,000 54,000 43,899 35,000
Contributions 36,833 2,500 1,500 - -
Support Goods & Services 600 600 26,600 1,882 500
58,862$ 33,100$ 117,100$ 45,781$ 35,500$
74
PROGRAM BUDGET SUMMARY
GENERAL ADMINISTRATION
Program Description
The function of the General Administration Department is to provide services to the Kodiak Island Borough that
cannot be directly identified within any specific fund or program.
Goals
Provide for the financial audit of the Borough as well as for postage, liability insurance, bad debt expense,
and other miscellaneous costs.
Objectives for 2016-2017
Maintain the Employee of the Quarter and Employee of the Year incentive awards programs.
Maintain the service award program (service pins) for employees to promote and reward longevity.
Maintain the Drug-Free Workplace program, including training, for all employees to comply with federal
requirements.
Maintain the Blood Borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood Borne Pathogens
program.
Provide for an annual audit process to comply with federal and state laws.
Maintain a Risk Management Program and liability insurance on the building, including administration of a
safety program to prevent liability.
Provide continuing education opportunities to department staff in order to increase efficiency and
maintain/increase knowledge of applicable state and federal la ws.
Significant Budget Changes
There are no significant budget changes for FY2017.
75
GENERAL ADMINISTRATION
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 728$ 1,192$ 500$ 815$ -$
Fringe Benefits 2,677 1,906 - 2,382 -
Audit Expense 101,706 92,403 120,000 101,818 110,000
Contracted Services - 6,158 - - -
Contributions - - - 4,877 -
Support Goods & Services 75,825 85,543 101,600 65,804 98,614
180,936$ 187,201$ 222,100$ 175,696$ 208,614$
76
PROGRAM BUDGET SUMMARY
PARKS AND RECREATION
Program Description
The major function of this program is to operate and maintain Borough parks, trails, trailheads and provide
informational and educational materials associated with Borough recreational activities. Money is also included to
construct any improvements approved during the year.
Goals
Use community involvement to assist in the development of improvements of KIB parks.
Develop current plan for renewal of Borough parks.
Provide the Borough communities with safe and enjoyable parks, trails and open space.
Limit liability with removal of unsafe equipment.
Objectives for 2016-2017
Repair damaged park equipment, brushing, stabilizing and hardening trails, garbage removal and cleanup.
Replace equipment causing liability.
Significant Budget Changes
There are no significant budget changes for FY2017.
77
PARKS AND RECREATION
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services 8,577 16,382 23,000$ 13,357 16,000$
Fringe Benefits 3,758 6,487 - 6,203 7,640
Contracted Services - 111,190 100,000 41,049 -
Support Goods & Services 25,461 27,537 30,000 26,846 17,500
37,796$ 161,596 153,000$ 87,456 41,140$
78
PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
Alaska Statute 26.23.060 (b) requires Alaska political subdivisions to be responsible for disaster preparedness and
coordination of response. This fund was initially intended to provide funds for electricity and maintenance
associated with the Siren Alert Warning Systems (SAWS), which are also known as Tsunami sirens. Over the years
this fund has evolved to include emergency expenses and staff salaries when associated with a disaster event or to
provide supplemental funding when needed to support staff emergency preparedness training and participation in
annual exercises conducted in conjunction with the City of Kodiak, USCG, Providence Kodiak I sland Medical Center,
the State of Alaska and others.
Goals
Operate and maintain the community SAWS.
Staff participation in an annual exercise with our emergency management partners.
Provide sufficient resources for interim disaster funding for a potential hazard that may occur during the
fiscal year.
Participate in four (4) quarterly drills of the Kodiak Incident Management Team (IMT).
Ensure the availability of qualified staff to fill critical IMT positions.
Assist remote communities in their emergency preparedness efforts.
Update the Kodiak Area Emergency Operations Plan and Kodiak Island Borough Hazard Mitigation Plan.
Objectives for 2016-2017
Maintain and replace sirens as needed.
Exercise the Kodiak Area Emergency Operations Plan one time per year eith er during a table top exercise,
a local response, or a statewide exercise.
Provide Incident Command System (ICS) training opportunities to staff to increase the availability of
qualified personnel to fill critical IMT positions.
Assist remote communities with completion and publication of the new small community Emergency
Operations Plan template.
Coordinate with the Department of Homeland Security and Emergency Management (DHS&EM) to
conduct hazard vulnerability assessments in remote communities.
Assist remote communities with updates to their respective Hazard Mitigation Plan Annexes.
Coordinate with the DHS&EM to arrange ICS training opportunities for remote communities.
Significant Budget Changes
No significant budget changes in FY2017.
79
EMERGENCY PREPAREDNESS
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Personnel Services $ 1,958 $ 12,158 $ 15,500 $ 3,592 $ 16,459
Fringe Benefits 1,802 8,685 - 1,487 11,999
Contracted Services - 360 10,000 11,375 13,199
Support Goods & Services 6,227 7,924 21,500 14,395 17,500
Capital Outlay - - - - -
9,987$ 29,128$ 47,000$ 30,849$ 59,157$
80
PROGRAM BUDGET SUMMARY
ANIMAL CONTROL
Program Description
The Kodiak Island Borough contracts with the City of Kodiak to provide for Animal Control Services. The goal of the
program is to have this officer patrol all neighborhoods to address loose dogs and cats, investigate nuisance
animals and to operate a shelter to house them. A contract is entered into with the city which provides the Patrol
Officer, the vehicle, and the shelter (which is contracted to the Humane Society of Kodiak 1). This arrangement
works for 99.9% of the cases, but does not work for large animals such as horses. The Borough has contracted in
the past with the Kodiak State Fair and Rodeo Association to hold large animals until any issue is resolved. This
position and the Borough’s Enforcement Officer will work closely on some cases.
Goals
Perform periodic patrols outside the City of Kodiak to impound loose dogs, cats and horses in the
borough.
Respond to citizen complaints outside the City of Kodiak regarding animal nuisances, dangerous animals
and animal cruelty.
Encourage compliance with borough pet licensing program and leash requirements where and when
applicable.
Ensure that impounded animals are current on rabies vaccinations before being released back to the
public.
Provide a humane shelter for impounded animals until they can be re-united with their owners.
Provide a humane shelter for surrendered or abandoned animals until they can be put up for adoption.
Objectives for 2016-2017
Maintain statistics for animal nuisance citations, impoundments and sheltering that are generated from
the borough jurisdiction.
Significant Budget Changes
No significant changes for FY2017.
1 The Humane Society of Kodiak is a 501C3 that is locally organized and is not affiliated with the Humane Society of
the United States.
81
ANIMAL CONTROL
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Animal Control 72,941$ 109,415$ 109,415$ 109,415$ 109,415$
72,941$ 109,415$ 109,415$ 109,415$ 109,415$
82
PROGRAM BUDGET SUMMARY
EDUCATION, CULTURE, AND RECREATION
Program Description
This program consists of funding for non-profit agencies that provide educational, cultural, and recreational
opportunities for the citizens of the Kodiak Island Borough.
Goals
Provide financial assistance to non-profit agencies to ensure their financial viability to provide educational
cultural and recreational opportunities for the residents of the Borough.
Objectives for 2016-2017
Continue to fund a variety of educational, cultural, and recreational non -profit agencies.
Seek high-quality, wide-appeal programs for the benefit of Borough residents.
Significant Budget Changes
There are no significant budget changes for FY2017.
83
EDUCATION, CULTURE & RECREATION
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
North Star PTA 4,725 4,656 - 4,649 4,000
Karluk IRA Council 20,200 20,200 20,200 19,300 20,200
24,925$ 24,856$ 20,200$ 23,949$ 24,200$
84
PROGRAM BUDGET SUMMARY
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES
Program Description
This department helps support education in the Borough.
Goals
Provide educational opportunities through the Associate’s Degree level of schooling and provide
resources for more materials in our public libraries.
Objectives for 2016-2017
Contribute $84,000 to Kodiak College.
Contribute $12,000 to local public libraries.
Significant Budget Changes
These expenditures were previously included in the Education, Culture and Recreation Department. Because these
contributions support public entities rather than non-profit organizations, it was felt that the contributions to the
local college and public libraries would be better represented in a separate department.
85
KODIAK COLLEGE & LIBRARIES
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Kodiak College 180,000$ 180,000$ 180,000$ 180,000$ 84,000$
Libraries 15,000 15,000 15,000 15,000 12,000
195,000$ 195,000$ 195,000$ 195,000$ 96,000$
86
PROGRAM BUDGET SUMMARY
NON-PROFIT FUNDING
Program Description
This department has been established to account for grants awarded to nonprofit entities in the community to
assist them in providing their community services.
Significant Budget Changes
There are no significant budget changes for FY2017.
87
Non Profit Funding
EXPENDITURES
Health & Social Services
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Safe Harbor 42,394$ 25,000$ 25,000$ 25,000$ -$
Humane Society 5,000 - 4,250 4,250 -
Women's Resource & Crisis Center 60,000 60,000 60,000 60,000 -
American Red Cross 7,101 7,101 7,900 7,900 -
Kodiak Baptist Mission 41,310 45,120 45,120 45,120 -
Special Olympics 7,500 - 6,000 6,000 -
Health Care Foundation 25,000 20,000 20,000 20,000 -
Hospice of Kodiak 10,000 20,000 11,000 11,000 -
Senior Citizen Support 35,000 45,000 35,000 35,000 -
Hope Community Resources 5,200 5,500 5,050 5,050 -
Salvation Army 10,000 - 8,000 8,000 -
Brother Francis Shelter 54,000 70,000 56,180 56,180 -
Kodiak Area Transit 15,000 25,000 15,000 15,000 -
Threshold Services 9,195 - 8,000 8,000 -
Funding/ Non-Profits - - 1,000 - 234,000
Sub-total 326,700$ 322,721$ 307,500$ 306,500$ 234,000$
Education, Culture & Recreation
Alutiiq Museum & Archaeological
Repository 2,500 19,041 10,000 10,000 -
KMXT Public Radio 10,000 10,000 8,100 8,100 -
Historical Society 6,500 9,945 10,000 10,000 -
Kodiak Maritime Museum - - 10,000 10,000 -
Kodiak Arts Council 16,500 16,500 15,350 15,350 -
Head Start 9,000 - 7,200 7,200 -
Island Trails Network - 9,586 - - -
KANA Family Center 12,000 6,000 10,500 10,500 -
Kodiak Soil & Water Conservation 6,900 7,300 4,250 4,250 -
Girl Scouts 2,200 - 1,000 1,000 -
Kodiak Little League - - - - -
Kodiak Teen Court 5,100 - 5,100 5,100 -
Marion Center, Inc. - 5,000 1,000 1,000 -
Kodiak Audubon Society - - - - -
Funding/Non-Profits - - - - -
Sub-total 70,700$ 83,372$ 82,500$ 82,500$ -$
Funds for Distribution - - - - 234,000$
Total 397,400$ 406,093$ 390,000$ 389,000$ 234,000$
88
PROGRAM BUDGET SUMMARY
TRANSFERS
Program Description
Money is transferred from the General Fund to other Funds of the Kodiak Island Borough. There are no specific
goals and objectives listed for this department; they are delineated in the fund receiving the transfer.
Significant Budget Changes
There are no transfers budgeted for in FY2017.
89
TRANSFERS
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Operating Transfers
Education Support Fund 220,000 - 345,600 345,600 -
Land Sales - 14,961 - - -
Buildings and Grounds - 21,690 - - -
Fire District #1 - 16,040 - - -
Debt Service 250,000 - - - -
Transfers to Fund 270 - .10,566 10,566 -
Transfers to Special Projects - 29,192 - - -
Solid Waste 13,500 64,383 6,000 - -
KFRC - 21,474 - -
TRANSFERS 483,500 167,740 362,166$ 356,166 -$
90
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91
SPECIAL REVENUE FUNDS
Special Revenue Fund Description
Special revenue funds are used to account and report the proceeds of specific revenue sources that are restricted
or committed to expenditure for specific purposes other than debt service or capital projects.
Many of our special revenue funds levy taxes to support a specific function. Examples would be fire protection and
road service districts.
The Facilities Fund generates its revenue through investment earnings and spends these earnings on debt service,
property insurance, and capital projects. These revenues can be used for no other purpose.
92
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The overall revenue budget for Special Revenue Funds is $15,337,066.
FY17 Special Revenue Funds Income
Property Taxes
Bed Tax
Motor vehicle tax
Licenses &Permits
Rents & Royalties
Land Sales Activities
State Grants
Penalties & Interest
PROPERTY TAX
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010-29.45.500. We have several service areas that
levy a mill rate and collect taxes on the property located within their boundaries. The following table shows these
service areas, the net taxable value of the property within their boundaries, and their mill rate. The net taxable
value is the total assessed value of property less any applicable exemptions. The property taxes budgeted for the
service areas are usually slightly less than actual amounts because service area boards tend to be conservative in
their revenue projections. Generally 90% of property taxes are from real property and 10% from personal
property. Overall, the current Borough-wide delinquency rate is approximately .20%.
Area Wide Net Taxable
Value Mill Levy
Kodiak Island Borough School District 1,312,339,398 7.62
Service Districts
Womens Bay Road Service Area 81,460,420 2.50
Road Service Area No.1 335,706,295 1.50
Monashka Bay Road Service Area 25,773,509 2.50
Bay View Road Service Area 9,504,300 1.50
Fire Protection Area No. 1 393,593,515 1.50
Womens Bay Fire Department 81,460,420 1.25
KIB Airport Fire Protection District 12,292,372 1.25
Woodland Acres Street Light Area 51,851,324 0.10
Trinity lslands Street Light Area 12,228,900 0.20
Mission Lake Tide Gate Area 6,146,900 1.00
93
Land Sales. When the Borough was organized in 1964, it was given 56,000 acres by the State of Alaska.
Periodically, the Borough sells this land. Two objectives are met by these land sales: the Borough receives
revenue; and land is put into private ownership. Typically, this land is sold at public auction.
Penalties and Interest. The majority of this revenue is from interest earned on investments in t he Facilities Fund.
It is estimated that the interest earned on the Facilities Fund will be $357,825. The estimated amount of interest
earned on all special revenue funds is $370,625. The interest budgeted is conservative and based on economic
trends.
Tourism Development (Bed Tax). KIB 3.55 Transient Accommodations Tax authorizes the Borough to collect taxes
on overnight accommodations provided within the Kodiak Island Borough’s boundaries. Cities that are within the
Borough and have their own bed tax, and businesses within those areas, are exempt from collecting on the
Borough’s behalf. We are budgeting $89,500 for fiscal year 2017. We collected $95,466 in FY2016 and $104,074 in
FY2015. Beginning in FY2014 cruise ship tax sharing revenues has been deposited into this fund. We believe that
the tourism industry will continue to grow.
Facilities Fund. In December 1995, the Kodiak Island Borough entered into an agreement with the Exxon Valdez
Oil Spill Trustee Council (EVOSTC) to sell the Borough’s rights on Shuyak Island to the State of Alaska. The proceeds
of the sale established the Facilities Fund. This fund received its final payment from EVOSTC in October 2002.
At the end of FY2016 the Facilities Fund has earned $19,869,081 on interest and has spent $16,690,049 on capital
projects, building insurance, and debt service.
The interest earned on these funds can be used for upgrades, maintenance and repair of existing Borough
buildings, Borough building insurance, and payment on general obligation bonds used for construction of Borough
facilities. The Borough is budgeting $275,325 for renewal and replacement projects in FY2017.
INTERGOVERNMENTAL REVENUE
State Grants. Special Revenue funded with grant monies: Local Emergency Planning Committee.
NON AD VALOREM TAXES
Motor Vehicle Tax. AS 28.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles
on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and the year
of the vehicle. The tax is collected along with the biannual registration fee and remitted to the Borough on a
monthly basis. This method of collection was created in anticipation of reducing the delinquency rate for personal
property taxes and improves collection of taxes on vehicles. Based on prior year collections the revenues from this
source are budgeted at $280,000. All of these revenues go into the Education Support Fund.
RENTS AND ROYALTIES
Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that
have offices within the Borough building. For fiscal year 2017, the Borough is charging an annual rate of $2.20 per
square foot to the City of Kodiak and $1.85 per square foot to all other entities, which equates to $746,278 in
rental revenues.
Gravel Sales. The Kodiak Island Borough has leased four parcels of land for gravel extraction. The lease requires
that a royalty be paid on the amount of gravel extracted. The revenue that we expect to receive in fiscal year
2017, $5,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $2.00
per cubic yard.
94
SPECIAL REVENUE FUND RECAP
Special Revenue Funds Budget Summary
Education
Support Land Sales
Buildings
&
Grounds LEPC
Womens
Bay
Service
Area
Service
Area
No. 1
Service
Area
No. 2
Monashka
Bay
Service
Area
Bay View
Rd.
Service
Area
Beginning Fund Balance (14,046)$ 381,900$ 558,612$ (18,338)$ 175,395$ 409,072$ 5,865$ 90,785$ 14,300$
Revenues
Property Taxes 9,997,500 - - - 190,000 388,000 - 60,000 15,257
Bed Tax - - - - - - - - -
Motor Vehicle Tax 280,000 - - - - - - - -
Licenses &Permits - 4,800 - - 27,000 - - - -
Rents & Royalties - 5,000 746,278 - - - - - -
Land Sales Activities - 89,409 - - - - - - -
State Revenues - 12,000 30,000 14,000 - - - - -
Penalties & Interest - 2,000 5,000 - - - 100 - -
Miscellaneous - 1,515,500 - - - 100,000 - - -
-
Transfers In - - - - - - - - -
Total Revenues & Transfers In 10,277,500 1,628,709 781,278 14,000 217,000 488,000 100 60,000 15,257
Total Available Funds
Expenditures
Education 10,277,500 - - - - - - - -
Resource Management - 1,628,709 - - - - - - -
KIB Buildings - - 781,278 - - - - - -
LEPC - - - 14,000 - - - - -
Road Maintenance - - - - 217,000 488,000 100 60,000 15,257
Public Safety - - - - - - - - -
Economic Development - - - - - - - - -
Transfers Out - - - - - -
Total Use of Funds 10,277,500 1,628,709 781,278 14,000 217,000 488,000 100 60,000 15,257
Est. Funds Available 6/30/17 (14,046)$ 381,900$ 558,612$ (18,338)$ 175,395$ 409,072$ 5,865$ 90,785$ 14,300$
95
Fire
Protection
Area No. 1
Womens
Bay
Fire Dept.
KIB Airport
Fire
Protection
District
Woodland
Acres
Street
Light Area
Trinity
Islands
Street
Light Area
Mission
Lake Tide
Gate
Trinity
Islands
Paving
Facilities
Fund
Tourism
Developm
ent
Fuller
Trust TOTAL
798,703$ 534,714$ 37,212$ 30,002$ 26,991$ 48,379$ -$ 39,554,921$ 219,550$ 134,007$ 42,988,023$
582,500 99,000 14,500 4,940 2,330 5,400 - - - - 11,359,427
- - - - - - - - 89,500 - 89,500
- - - - - - - - - - 280,000
- - - - - - - - - - 31,800
- 26,000 - - - - - - - - 777,278
- - - - - - - - - - 89,409
- - - - - - - - 52,900 - 108,900
- 1,000 500 200 - - - 357,825 500 3,500 370,625
451,627 100,000 - - - - - - - 63,000 2,230,127
- - - - - - - - - - -
1,034,127 226,000 15,000 5,140 2,330 5,400 - 357,825 142,900 66,500 15,337,066
- - - - - - - - - - 10,277,500
- - - - - - - - - - 1,628,709
- - - - - - - - - - 781,278
- - - - - - - - - - 14,000
- - - - - - - - 780,357
1,034,127 226,000 15,000 5,140 2,330 5,400 - - - - 1,287,997
- - - - - - - - 142,900 142,900
- - - - - - - 357,825 - 66,500 424,325
1,034,127 226,000 15,000 5,140 2,330 5,400 - 357,825 142,900 66,500 15,337,066
798,703$ 534,714$ 37,212$ 30,002$ 26,991$ 48,379$ -$ 39,554,921$ 219,550$ 134,007$ 42,988,023$
96
PROGRAM BUDGET SUMMARY
EDUCATION SUPPORT
Program Description
The Education Support fund encompasses the transfer of state-required local funding to the Kodiak Island Borough
School District for operational costs. This program includes the purchase of liability and property insurance,
funding the annual audit, snow removal, mental health services and an annual appropriation.
Goals
Provide adequate funding to the Kodiak Island Borough School District to ensure that high -quality
education will be provided to all children living in the Kodiak Island Borough,
Objectives for 2016-2017
Identify a school facility maintenance list
Provide a painting schedule that addresses required exterior maintenance for all buildings.
Significant Budget Changes
There are no significant budget changes in FY2017.
2300
2350
2400
2450
2500
2550
2600
2650
2700
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Number of Students
Last Ten Years
97
EDUCATION SUPPORT
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Real Property Tax 9,003,276$ 9,707,963$ 9,126,000$ 9,103,596$ 8,909,480$
Personal Property Tax 879,491 1,013,965 1,014,000 1,002,581 1,088,020
Moter Vehicle Tax 253,230 262,175 280,000 253,112 280,000
Transfers In 330,000 - 485,600 485,600 -
Total 10,465,996$ 10,984,103$ 10,905,600$ 10,844,890$ 10,277,500$
Expenditures
Contracted Services 381,350$ 381,350$ 400,000$ 400,000$ 400,000$
Audit Expense 53,216 48,020 45,000 32,788 45,000
Contributions - - - - 96,000
Liability Insurance 154,068 127,786 150,000 137,351 140,000
Property Insurance 137,581 145,004 185,000 144,116 160,000
Bad Debts Expense - 114 - 49 -
Snow Removal/Sanding 42,776 16,200 70,000 15,847 70,000
Repairs/Maintenance - 12,943 - 21,260 -
Transfers to B&G - - 198,124 - -
Transfers to KIBSD 9,881,230 10,174,298 9,857,476 10,154,238 9,366,500
10,650,220$ 10,905,714$ 10,905,600$ 10,905,649$ 10,277,500$
$8,000,000
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Borough's Cost of Education
98
PROGRAM BUDGET SUMMARY
RESOURCE MANAGEMENT
Program Description
The Borough’s land and resource base is a multi-million dollar asset. It should be viewed in the context of a “land
trust” with the citizens of the Borough as the beneficiaries. KIB received 56,500 acres from the State of Alaska by
organizing as a Borough. Another 15,000 acres has been acquired from native corporations and the federal
government (watershed and school sites). The value of KIB’s land and resource base is estimated to be between
$70 and $100 million. The borough takes a passive management approach to managing most of these lands, which
means that they are not managed intensively on a day -to-day basis. This method costs the public very little
compared to the value of the asset. The level of management for other Borough lands, particularly those on the
road system, is determined by public demands on the properties or readying it for sale and revenue generation.
Goals
Manage Borough lands for the maximum benefit of Borough residents.
Provide decision makers with the tools and information to make informed decisions on the allocation, use
and development of Borough lands and resources.
Continue to review and implement land sale strategies that are in balance with the real estate market.
Facilitate the transfer of developable public lands to the private sector in a cost -effective manner.
Manage leases to maximize public benefit.
Oversee the Salvage Timber Sale Contract for burned timber on Borough land near Chiniak.
Objectives for 2016-2017
Conduct a land sale of Borough owned parcels that are ready for sale
Coordinate with the Community Development Department to contribute to and facilitate the master
planning process for Tract R2, Killarney Hills Subdivision.
Work with the Borough Lands Committee to determine other land acquisitions, disposal and other
management issues.
Coordinate with other governmental entities and non-profit organizations to identify opportunities to
address affordable housing issues through the use of borough owned lands.
Plan for the opening of an identified gravel extraction site in the Salonie Creek drainage.
Ensure that the Salvage Timber Sale Contract provisions are successfully implemented and the project
closed out properly.
Significant Budget Changes
The Salvage Timber Sale Contract and preparation of a planned land sale are expected to generate significant
income and expenditures of a onetime nature during FY2017.
99
RESOURCE MANAGEMENT
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Annual Use Permit 2,250$ 1,000$ 1,000$ 1,250$ 4,800$
PERS on Behalf Payment - 28,536 4,093 3,920 12,000
Interest Earnings (2,646) 2,364 - 3,427 2,000
Gravel Sales 34,765 4,307 7,000 4,307 5,000
Principal Payments 353,885 289,036 24,400 82,715 54,409
Interest Payments 2,399 40,308 29,650 27,713 35,000
Fees/Penalties - 84 - - -
Miscellaneous 140 90 100 (248) 1,515,500
Use of Fund Balance - - 178,479 - -
Transfers In - 14,961 - - -
390,792$ 380,686$ 244,722$ 123,084$ 1,628,709$
Expenditures
Personnel Services 170,863$ 153,601$ 101,858$ 98,623$ 121,290$
Employee Benefits 87,349 65,039 52,114 49,392 72,709
Contracted Services 27,837 11,200 - 61,466 475,000
Support Goods & Services 54,427 46,722 90,750 69,144 959,710
Operating Transfers - - 27,600 27,600 -
340,477$ 276,562$ 272,322$ 306,225$ 1,628,709$
PERSONNEL
Position:FY 2014 FY 2015 FY 2016 FY 2017
Resource Manager 1 1 1 1
100
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND
Program Description
This program funds the operation and maintenance of Borough-owned buildings, parking lots, parks, and public
grounds. Specifically, this includes snow removal, lawn maintenance, park maintenance, and general building and
grounds maintenance. It also includes rental of Borough -owned buildings.
Goals
Provide adequate annual maintenance to Borough-owned buildings, parks, and other Borough facilities in
a safe manner to prevent liability issues.
Provide funding for snow removal and parking lot maintenance around all Borough facilities, including
school buildings.
Objectives for 2016-2017
Create a checklist for the review of KIB building and grounds.
Significant Budget Changes
There are no significant budget changes in FY2017.
101
BUILDINGS AND GROUNDS
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
PERS on Behalf Payment -$ 30,659$ 7,416$ 3,790$ 30,000$
Interest Earnings 2,937 1,558 - 4,466 5,000
Rents & Royalties-KIB 300,972 300,971 326,430 326,921 374,110
City of Kodiak 90,922 90,922 90,920 122,674 124,766
KIBSD 128,827 128,827 - 209,006 221,232
Borough Building Annex 16,478 11,378 16,470 17,662 16,470
Land Sale Fund - - 10,500 - 9,700
Miscellaneous 481 122 - 120 -
Use of Fund Balance - - 87,133 - -
Transfers In 18,000 39,690 216,124 18,000 -
TOTAL 558,616$ 604,127$ 754,993$ 702,640$ 781,278$
Expenditures
Borough Building 480,366$ 496,230$ 557,857$ 448,663$ 709,778$
KIB Mental Health Center 3,538 19,394 25,000 5,768 16,500
School Bldg Major Repairs 24,655 25,011 137,436 44,364 55,000
Chiniak School 1,876 - - - -
Various Borough Buildings 1,226 6,322 10,000 9,162 -
Project Office Expenses (1,355) 213 7,700 39 -
Long Term Care Facility - 16,272 - - -
TOTAL 510,305$ 563,441$ 737,993$ 507,995$ 781,278$
102
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND- BOROUGH BUILDING
Program Description
The Borough Building provides administrative office space for Borough government and City of Kodiak
government. It is also the site of Assembly Chambers and is the community’s Emergency Response Center during
disasters.
Goals
Provide adequate lawn care, snow removal, and general routine maintenance in an effort to provide a
safe environment and pleasant appearance.
Work towards funding for the R&R project for this facility to ensure a safe environment for all employees.
Objectives for 2016-2017
Meet with the Assembly to discuss funding sources for R&R
Provide maintenance to the air handling and boiler systems and controls.
Maintain adequate level of lawn maintenance.
Maintain adequate level of snow/ice removal.
Provide adequate routine maintenance of building (paint, roof cleaning etc.).
Significant Budget Changes
There are no significant budget changes in FY2017.
103
BOROUGH BUILDING
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Expenditures
Personnel Services 168,076$ 136,044$ 148,896$ 149,052$ 139,837$
Fringe Benefits 119,125 151,326 99,561 94,244 108,762
Contracted Services - - 8,000 7,556 8,000
Support Goods & Services 193,164 206,919 274,900 197,810 442,179
Capital Outlay - 1,940 26,500 - 11,000
480,366$ 496,230$ 557,857$ 448,663$ 709,778$
104
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-MENTAL HEALTH CENTER
Program Description
The Kodiak Island Borough apartments accommodate a variety of needs including rehabilitation housing, therapy
programs, and administration offices for the Providence Kodiak Island Counseling Center.
Goals
Provide annual major maintenance services to ensure a safe, usable environment.
Objectives for 2016-2017
Provide for owner-responsible maintenance.
Significant Budget Changes
There are no significant budget changes in FY2017.
105
MENTAL HEALTH CENTER
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Expenditures
Personnel Services 49$ 424$ -$ 1,299$ -$
Fringe Beneftis 44 166 - 857 -
Contracted Services - - 5,000 - -
Support Goods & Services 3,444 18,804 20,000 3,613 16,500
3,538$ 19,394$ 25,000$ 5,768$ 16,500$
106
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-SCHOOL BUILDINGS MAJOR REPAIRS
Program Description
This program provides funding for major repairs to the Borough owned school buildings. Repairs in this category
exceed the $10,000 limit for which KIB is responsible in accordance with the current in-kind agreement.
Objectives for 2016-2017
Provide financial back-up for unforeseen large repair projects.
Provide DDC control maintenance on all the older school buildings that have not been upgraded.
Significant Budget Changes
There are no significant budget changes in FY2017.
107
SCHOOL BUILDING MAJOR REPAIR
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Expenditures
Personnel Services -$ -$ -$ 123$ -$
Employee Benefits - - - 119 -
Contracted Services - - 25,000 17,637 25,000
Insurance and Bonding 56 78 - 261 -
Repairs & Maintenance 24,599 24,933 30,000 26,225 30,000
Contingencies - - 82,436 - -
24,655$ 25,011$ 137,436$ 44,364$ 55,000$
108
PROGRAM BUDGET SUMMARY
CHINIAK SCHOOL
Program Description
This program provides funding for the maintenance, operation, and utility costs of the Chiniak School property
including the public water system when under KIB control, and when major maintenance projects that may arise.
Objectives for 2016-2017
No projects anticipated.
Significant Budget Changes
Maintenance on this building has been taken over by the School District .
109
CHINIAK SCHOOL
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Expenditures
Personnel Services 1,380$ -$ -$ -$ -$
Fringe Benefits 496 - - - -
Support Goods & Services - - - - -
Repair & Maintenance - - - - -
Operating Transfers - - - - -
1,876$ -$ -$ -$ -$
110
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-VARIOUS BOROUGH BUILDINGS
Program Description
This program funds the operation and maintenance of various smaller owned Borough buildings, such as Chiniak
Tsunami Center, Egan Way Cottages, and Red Cross Building.
Provide adequate annual maintenance to these facilities to prevent liability issues.
Provide funding for a limited amount of snow removal and parking lot maintenance.
Objectives for 2016-2017
Create a check list for the annual inspections of each of these facilities to provide for proper funding for
projects identified in these inspections.
Review the major systems of each of these facilities to be able to produce a renewal and replacement
schedule to ensure funding is available when the systems are in need of replacement.
Significant Budget Changes
There are no significant budget changes in FY2017.
111
BLDG & GROUNDS-VARIOUS BOROUGH BUILDINGS
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Expenditures
Support Goods & Services 1,226$ 2,322$ 10,000$ 9,162$ -$
Capital Outlay - 4,000 - - -
1,226$ 6,322$ 10,000$ 9,162$ -$
112
PROGRAM BUDGET SUMMARY
Project Office
Program Description
The Engineering and Facilities Projects Division is responsible for managing KIB capital construction projects from
concept through construction completion. The division works with end-users, design teams, consultants, funding
agencies, and construction contractors to deliver projects in compliance with program, budget, schedule, code and
legal requirements. The Projects Division provides staff support, coordination, and administration of the
Architectural Review Board. The project office also works on other non-capital projects funded by the
Engineering and Facilities budget.
Goals
Encourage community involvement to ensure projects that meet the needs of the community.
Provide management support for the KHS Addition and Renovation Project.
Provide management support for the Landfill Lateral Expansion Project.
Provide management for all the School Bonded projects.
Provide management of the Tsunami Siren upgrades.
Procure design consultants and construction contractors, and provide management support for Renewal
and Replacement projects.
Provide management of all other non-capital projects funded by the Engineering and Facilities
Department.
Objectives for 2016-2017
Continue to provide opportunities for community involvement on all projects through th e Architectural
Review Committee and through community meetings if applicable.
Administer and guide construction of KHS Addition and Renovation Project.
Close-out Phase III and complete the Landfill Lateral Expansion Project.
Administer the Peterson Boiler and control upgrades Project
Administer the East Elementary Roof Project
Administer the Main Gym Floor Replacement
Administer the Peterson Flooring and Asbestos Removal Project.
Significant Budget Changes
There are no significant budget changes in FY2017.
113
PROJECT OFFICE EXPENSES
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Expenditures
Personnel Services -$ -$ 500$ -$ -$
Fringe Benefits (1,355) - - 39 -
Support Goods & Services - 213 6,200 - -
Capital Projects - - 1,000 - -
(1,355)$ 213$ 7,700$ 39$ -$
114
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-LONG TERM CARE FACILITY
Program Description
The Long Term Care facility is a borough owned facility operated by Providence Health & Services. This fund
provides for expenses related to ownership of the facility.
Goals
Provide for funding for necessary owner related expenses.
Objectives for 2016-2017
Provide for owner-responsible insurance and maintenance.
Significant Budget Changes
There are no significant budget changes for FY2017.
115
BLDG & GROUNDS-LONG TERM CARE FACILITY
EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Expenditures
Support Goods & Services -$ 16,272$ -$ -$ -$
Capital Outlay - - - - -
-$ 16,272$ -$ -$ -$
116
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to
federal and state laws. LEPCs are required by federal law to perform the following duties:
Establish procedures for receiving and processing requests from the public for information about
hazardous materials in the region;
Prepare and periodically review the local emergency operations plan;
Evaluate the need for resources necessary to develop, implement, and exercise the emergency operations
plan and submit recommendations to local governments; and
Serve as an advisory committee to local government with respect to emergency planning, training, and
response.
Goals
Continue to locally implement the requirements of SARA Title III (also known as the Federal Community
Right-To-Know Program).
Develop and implement a comprehensive training program for emergency responders in the region.
Provide designated staff support for the LEPC and region-wide emergency response planning programs.
Facilitate region-wide emergency preparedness outreach efforts to better prepare residents in the event
of a local disaster.
Objectives for 2016-2017
Maintain a library of Tier II hazardous and toxic chemical storage facility reports.
Annual publication of hazardous and toxic chemical storage facility community right -to-know
advertisements in the Kodiak Daily Mirror.
Implement improved region-wide emergency response planning and training programs.
Implement the Kodiak Emergency Operations Plan update.
Facilitate emergency preparedness information booths at the Kodiak Crabfest and Bayside, Womens Bay,
and City of Kodiak Fire Department open house events.
Provide Kodiak Area Emergency Preparedness Guides in English, Tagalog, and Spanish to various
businesses, government offices, and the USCG base for dispersion to Kodiak residents and visitors.
Significant Budget Changes
This program is funded by a grant from the State of Alaska Department of Homeland Security and Emergency
Management. The grant award for FY2017 is $13,756, which is $587 less than was awarded in FY2016.
117
LEPC
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
LEPC Grant 13,430$ 13,913$ 12,000$ 14,343$ 14,000$
PERS on Behalf Payment - - - - -
13,430$ 13,913$ 12,000$ 14,343$ 14,000$
Expenditures
Personnel Services 9,464$ 6,768$ 11,000$ 6,812$ 10,000$
Fringe Benefits 4,608 3,228 - 4,551 -
Contracted Services - - - - -
Support Goods & Services 415 3,917 1,000 3,497 4,000
14,487$ 13,913$ 12,000$ 14,860$ 14,000$
118
PROGRAM BUDGET SUMMARY
WOMENS BAY ROAD SERVICE AREA
Program Description
The Women’s Bay Road Service Area provides maintenance to roads within the service area, including snow
removal, ice control, culvert and drainage ditch repair and maintenance, as well as asphalt pavement repair.
Goals
Provide safe, well drained and maintained road surfaces, and timely management of snow and ice within
budgetary constraints.
Objectives for 2016-2017
Continue improving and maintaining drainage
Continue improving and maintaining pave road surfaces
Identify and replace failed culverts
Develop Asphalt Repair project list and implement maintenance.
Project List
Bells Flats Road dust control in conjunction with BEI
Noch Drive ditching and topping
Chiniak Drive ditching and topping
Womens Bay Drive ditching and topping
Replace/install missing and damaged road and traffic signage
Install culvert markers
Significant Budget Changes
There are no significant budget changes in FY2017.
119
WOMENS BAY ROAD SERVICE
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 183,730$ 189,925$ 183,500$ 191,715$ 190,000$
Penalties/Interest 0 2 - 0 -
Annual Use Permits 27,600 27,600 25,000 27,600 27,000
Interest Earnings 1,530 873 - 1,226 -
PERS on Behalf Payment - - - - -
Operating Transfers In - - - - -
212,860$ 218,400$ 208,500$ 220,541$ 217,000$
Expenditures
Personnel Services 6$ 505$ 1,000$ 361$ 1,000$
Fringe Benefits 2 357 1,200 274 -
Contracted Services - - - - -
Snow Removal/Sanding 48,926 18,191 60,000 17,188 60,000
Repairs & Maintenance 51,753 149,289 80,000 150,971 90,000
Grading/Ditching 44,270 25,824 35,000 39,067 40,000
Support Goods & Services 337 451 31,300 435 26,000
145,294$ 194,616$ 208,500$ 208,295$ 217,000$
PERFORMANCE INDICATORS
Number of Miles 12 12 12 12 12
Road Service Cost per Mile 12,108$ 16,218$ 17,375$ 17,358$ 18,083$
120
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 1
Program Description
Service Area No. 1 provides maintenance service to roads within the district, including snow removal, ditching and
grading. Service Area No.1 is comprised of Tax Code Areas (TCAs) 2 and 7.
Goals
Provide Grading & Snow Removal for Service District Roads.
Objectives for 2016-2017
Place Calcium chloride for dust control on all gravel roads and sweep edges of all paved roads
Resurface with new D-1 gravel on approximately 20% of service district gravel roads
Reduce depth of ditches to correct safety hazards on Mallard Way
Install new ditches and culverts on part of Woodland Drive to accommodate drainage, eliminate road
surface erosion and correct Safety Hazards.
Continue with Design & Engineering of drainage plan for Shahafka Circle along with drainage easement
acquisition.
Continue with ditch cleaning and sign replacement as needed.
Significant Budget Changes
There are no significant budget changes in FY2017.
121
SERVICE AREA No. 1
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 388,416$ 375,649$ 377,000$ 386,094$ 388,000$
Penalties & Interest 0 1 - 1 -
PERS on Behalf Payment - - - - -
Interest Earnings 4,774 2,321 - 3,447 -
Use of Fund Balance - - 100,000 - 100,000
393,190$ 377,970$ 477,000$ 389,542$ 488,000$
Expenditures
Personnel Services 6,038$ 5,618$ 8,800$ 6,868$ 8,800$
Fringe Benefits 1,464 971 2,900 1,848 2,900
Snow Removal/Sanding 73,000 29,198 200,000 10,114 200,000
Repairs & Maintenance 307,566 237,899 202,200 296,876 213,700
Grading/Ditching 35,358 45,647 60,000 65,240 60,000
Support Goods & Services 1,733 1,027 3,100 1,243 2,600
Transfer to Fund 263 - - - 4,480 -
425,158$ 320,360$ 477,000$ 386,669$ 488,000$
PERFORMANCE INDICATORS
Number of Miles 11.12 11.12 11.12 11.12 11.12
Road Service Cost per Mile 38,234$ 28,809$ 42,896$ 34,772$ 43,885$
122
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area. Service Area No. 2 is comprised
of Tax Code Areas (TCAs) 4, 6, and 8.
Goal
Obtain water and sewer services for this area.
Objectives for 2016-2017
The service district is currently inactive.
Significant Budget Changes
The fund balance will be used to defray any administrative costs incurred over the next year.
123
SERVICE AREA No. 2
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Interest Earnings 51$ 29$ 100$ 41$ 100$
51$ 29$ 100$ 41$ 100$
Expenditures
Support Goods & Services -$ 0$ 100$ 0$ 100$
-$ 0$ 100$ 0$ 100$
124
PROGRAM BUDGET SUMMARY
MONASHKA BAY ROAD SERVICE AREA
Program Description
Monashka Bay Road Service Area (MBRSA) is responsible for road maintenance and snow removal in the service
area; it also has some administrative responsibility for a Greenbelt separating MBRSA residents from the adjacent
KIB Landfill and a commercial storage and dump property (Lot 1) zoned “Light Industrial” as of 2016.
With the past few mild winters, Monashka Bay RSA snow plowing costs have been much reduced, saving
significant amounts of money and restoring a positive fund balance. Supervisors have rema ined conservative in
road maintenance routines, which have saved additional funds. For the 2016 -summer season, pothole treatment,
dust control and road surface aggregate stability will be improved using measured applications of calcium chloride
and compaction. Several culverts will be replaced at highest priority locations.
Goals
Provide for road maintenance, repairs, snow removal, and sanding.
Address road safety and other related concerns.
Improve roads to meet all current Kodiak Island Borough design requirements.
Safeguard the Greenbelt and “Lot 2” from further encroachment.
Encourage dialog between KIB Assembly, KIB Staff, and all Road Service Area Boards to explore cost and
timesaving strategies relative to MBRSA responsibilities.
Objectives for 2016-2017
As practicable and within budget, maintain/repair roads, ditches, culverts, and signs within the service
area.
Board to conduct annual road inspection/walk/tour to identify concerns and create "Priority
List."
Unfinished work from previous year's "Priority List" should be reviewed and considered for
current or future budget years.
Reduce expenditures and maintain a positive balance in the KIB-MBRSA "Unreserved Fund Balance."
Pursue additional funding to address safety and road -structure concerns that do not meet KIB Code.
Significant Budget Changes
Other than a slight decrease in estimated available revenue, and a budget decrease in snow removal, there are no
significant budget changes in FY2017. With the snow removal season nearly done, the FY16 expenses show a large
surplus going into FY17. This savings will be used to address as many items as possible on the Work Priority List.
125
MONASHKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 61,032$ 60,701$ 60,000$ 59,665$ 60,000$
Penalties & Interest - 0 - 1 -
Interest Earnings 145 171 - 576 -
PERS on Behalf Payment - - - - -
61,177$ 60,872$ 60,000$ 60,242$ 60,000$
Expenditures
Personnel Services 1,091$ 274$ 300$ 185$ 500$
Fringe Benefits 588 202 200 164 -
Snow Removal/Sanding 9,713 3,158 28,150 - 28,150
Repairs & Maintenance 32,326 586 16,000 18,294 16,000
Grading/Ditching 11,131 3,099 13,000 7,644 13,000
Support Goods & Services 443 137 2,350 126 350
Contingencies - - - - 2,000
55,292$ 7,454$ 60,000$ 26,413$ 60,000$
PERFORMANCE INDICATORS
FY 2014
Actual
FY 2015
Actual
FY 2016
Projected
FY 2016
Actual
FY 2017
Projected
Number of Miles 2 2 2 2 2
Road Service Cost per Mile 27,646$ 3,727$ 30,000$ 13,207$ 30,000$
126
PROGRAM BUDGET SUMMARY
BAY VIEW ROAD SERVICE AREA
Program Description
Bay View Road Service Area is responsible for the road maintenance in the service area.
Goal
Maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
Objectives for 2016-2017
Provide safe and adequate roads.
Significant Budget Changes
There are no significant budget changes in FY2017.
127
BAY VIEW ROAD SERVICE AREA
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 13,622$ 13,743$ 15,257$ 13,605$ 15,257$
Penalties & Interest Tax - - - - -
Interest Earnings 78 36 - 91 -
PERS on Behalf Payment - - - - -
13,700$ 13,779$ 15,257$ 13,696$ 15,257$
Expenditures
Personnel Services 187$ 215$ -$ 59$ -$
Fringe Benefits 161 135 - 64 -
Contracted Services - - 7,257 - 7,257
Snow Removal/Sanding 1,516 981 5,400 835 5,400
Repairs & Maintenance - 514 1,500 2,625 1,500
Grading/Ditching 3,450 9,539 1,100 4,203 1,100
Support Goods & Services 252 23 - 32 -
Other - - - 350 -
5,566$ 11,408$ 15,257$ 8,167$ 15,257$
PERFORMANCE INDICATORS
FY 2014
Actual
FY 2015
Actual
FY 2016
Projected
FY 2016
Actual
FY 2017
Projected
Number of Miles 1 1 1 1 1
Road Service Cost Per Mile 5,566$ 11,408$ 15,257$ 8,167$ 15,257$
128
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT)
Program Description
The Bayside Fire Station is responsible for providing fire suppression, fire prevention, injury prevention, first
responder emergency medical services, and associated services to the residents and visitors of Fire Protection Area
No. 1.
Goals
Minimize the impact on life and property from the effects of fire and medical emergencies through public
education, fire suppression, and emergency medical services.
Maintain a stable 1.5 mill rate for these services to Fire Protection Area No. 1 property o wners.
Maintain a Class 4 Insurance Services Organization rating to reduce the cost of fire insurance to the
residents and businesses in Fire Protection Area No.1. Fire Protection Area No. 1 will be reviewed and
hopefully retain the 4/4 rating at the end of October 2016.
Objectives for 2016-2017
Maintain a force of 30 trained volunteer firefighters and emergency medical responders. The department
is at 28 members, including the fire chief, for a total of 29 responders. We are currently recruiting and
would like to get that number up to 40 volunteers.
Respond with a fire engine and firefighters within five minutes of an alarm on 90% of all fire calls. This
goal is documented on dispatch time sheets.
Respond with emergency medical responders within five minutes of an alarm on 90% of all emergency
medical calls. This goal is documented on dispatch time sheets.
Increase personnel’s expertise in fire prevention, injury prevention, fire suppression and emergency
medical services through continuing education. Training is continuing with an emphasis on fire fighting. A
Firefighter 1 class is going to be offered in the near future. A Lieutenants test is going to be administered
as well and four lieutenants will be promoted. Basic first aid will be offered, follo wed by an EMT course
after the Firefighter 1 class.
Continue upgrades and improvements to the fire training site. The fire station bays and storage areas
have been cleaned. The Memorial garden has been cleaned and replanted. The gutters on the entire
building have been cleaned by members. The Burn Training Center burn buildings and surrounding area
has been cleaned of trash and old debris. The burn building is being used on a regular basis and is
expected to be repainted in the summer of 2016.
Purchase new command pickup truck & water tanker/tender vehicles. These will be purchased in FY2017.
Purchase and install new back up emergency generator. The generator and associated switch gear is on
site. Engineering and Facilities is currently working on the generator concrete pad and electrical
connections to complete the project. This should be completed by fall of 2016.
Significant Budget Changes
No significant budget changes for FY2017.
129
FIRE PROTECTION AREA NO. 1
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 552,352$ 558,020$ 557,500$ 572,732$ 582,500$
Penalties/Interest Tax 0 1 - 1 -
Interest Earnings 3,470 2,425 - 5,601 -
PERS on Behalf Payment - 26,205 - 2,705 -
Miscellaneous - Classified 25,543 7,731 8,700 2,831 1,500
Operating Transfers - 16,040 - - -
Use of Fund Balance - - 209,805 - 450,127
581,366$ 610,421$ 776,005$ 583,870$ 1,034,127$
Expenditures
Salaries 108,608$ 84,249$ 85,000$ 60,021$ 98,309$
Temporary HelpVolunteers - - - - -
Overtime 374 1,277 1,000 1,140 2,000
Volunteer Stipends 13,545 28,980 20,000 29,925 40,000
Fringe Benefits 71,690 66,238 84,505 48,625 80,318
Contract Instruction 75 - 2,000 - 2,000
Support Goods & Services 195,430 136,354 243,500 214,581 229,500
Capital Outlay 18,750 9,617 340,000 4,380 582,000
Equipment Depreciation - - - - -
Legal Fees - - - 1,821 -
Operating Transfers - - - - -
408,472$ 326,715$ 776,005$ 360,493$ 1,034,127$
130
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT
Program Description
The Women’s Bay Fire Department is responsible for providing fire suppression services to the citizens of the
Womens Bay Fire Protection District. The department provides first response to emergency medical service (EMS)
calls within the area. The department also provides structural fire suppression by contract to the Airport Fire
Protection Area.
Goals
Provide effective, safe and timely response whenever called upon by the community
Minimize the impact on life and property caused by fire
Provide first responder emergency medical service through training and continuing medical
education
Maintain up-to-date equipment to ensure firefighter and community safety
Promote an increased level of interagency training with local fire and rescue services
Work with Bayside Fire Department in discussion of consolidation of the two departments to reduce
duplication of effort and encourage like training methods
Objectives for 2016-2017
Respond within 10 minutes of an alarm for 90% of all calls for assistance
Maintain a trained force of emergency response personnel and support staff
Work toward achieving compliance with NFPA and OSHA regulations
Increase personnel expertise in fire prevention and suppression activities
Participate and support mutual aid agreements for the Kodiak area community
Continue to develop and formalize Standard Operating Procedures/Standard Operating Guidelines
(SOP/SOG) to better define department operations
Focus on facility maintenance and energy efficient upgrades to fire house
Finalize work on the Emergency Shelter Expansion Project interior finishes, procurement and installation
of a facility generator.
Significant Budget Changes
The Fire Department is requesting the Service Area Board to approve and recommend the use of $100,000 of
unreserved fund balance for the completion of the Emergency Shelter Project. These funds will be used for interior
finish completion, emergency generator installation efforts and procurement of sheltering supplies.
In addition the Fire Department will begin the multi-year process of replacing Scott Air Packs as the current
versions will be outdated in 2017.
131
WOMENS BAY FIRE DEPARTMENT
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 95,537$ 98,692$ 99,000$ 99,338$ 99,000$
Penalties/Interest 0 1 - 0 -
State Shared Revenue - - - 2,310 -
Charges for Services 14,336 13,601 13,000 14,300 14,000
Interest Earnings 4,478 2,748 1,000 4,095 1,000
Rental Income 13,200 13,450 12,000 8,800 12,000
Miscellanous - - - 5,780
Use of Fund Balance - - 100,000 - 100,000
Operating Transfers In - - - - -
127,551$ 128,491$ 225,000$ 134,623$ 226,000$
Expenditures
Salaries (Including Overtime) -$ -$ 7,000$ 785$ 7,000$
Fringe Benefits - - 3,000 479 3,000
Contracted Services - - - 5,460 -
Support Goods & Services 38,807 42,313 98,650 67,017 109,150
Capital Outlay 27,653 18,190 116,350 - 106,850
Operating Transfers - - - 100,000 -
66,460$ 60,503$ 225,000$ 173,741$ 226,000$
132
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and prevention services to the citizens of the Kodiak
Island Borough Airport Fire Protection Area.
Goals
Minimize the impact on life and property attributable to fire through the development and
implementation of fire prevention and suppression programs.
Objectives for 2016-2017
Continue contracting with Women’s Bay Fire Department to provide fire suppression and prevention
service to the district.
Significant Budget Changes
There are no significant budget changes in FY2017.
133
AIRPORT FIRE PROTECTION DISTRICT
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 13,601$ 14,300$ 13,800$ 14,716$ 14,500$
Penalties & Interest - - - 0 -
Interest Earnings 362 156 500 233 500
13,964$ 14,457$ 14,300$ 14,950$ 15,000$
Expenditures
Contracted Services 14,336$ 13,601$ 14,300$ 14,300$ 14,000$
Support Goods & Services 23 22 - 30 1,000
Operating Transfers - - - - -
14,359$ 13,623$ 14,300$ 14,330$ 15,000$
134
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT SERVICE AREA
Program Description
The Woodland Acres Street Light Service Area provides construction, operation, and maintenance of street lights
on public streets within its boundaries.
Goals
Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 2016-2017
Maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
There are no significant budget changes in FY2017.
135
WOODLAND ACRES STREET LIGHTS
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 12,067$ 12,164$ 4,940$ 4,932$ 4,940$
Interest Earnings 208 139 200 213 200
12,274$ 12,303$ 5,140$ 5,145$ 5,140$
Expenditures
Support Goods & Services 4,834$ 4,810$ 5,140$ 4,828$ 5,140$
Capital Outlay - - - - -
4,834$ 4,810$ 5,140$ 4,828$ 5,140$
136
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS STREET LIGHT SERVICE AREA
Program Description
The Trinity Islands Street Light Service Area provides construction, operation and maintenance of streetlights on
public streets within its boundaries.
Goal
Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands.
Objectives for 2016-2017
Maintain street lights throughout the Trinity Islands subdivision.
Significant Budget Changes
There are no significant budget changes in FY2017.
137
TRINITY ISLAND LIGHTING DISTRICT
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 5,753$ 5,824$ 2,330$ 2,334$ 2,330$
Interest Earnings 200 125 - 190 -
5,953$ 5,949$ 2,330$ 2,524$ 2,330$
Expenditures
Support Goods & Services 1,800$ 1,792$ 2,330$ 1,798$ 2,330$
1,800$ 1,792$ 2,330$ 1,798$ 2,330$
138
PROGRAM BUDGET SUMMARY
MISSION LAKE TIDE GATE SERVICE AREA
Program Description
This service area provides tide-gate maintenance to the residents of the Mission Lake area.
Goal
Provide maintenance of the tide gate.
Objectives for 2016-2017
Remove debris and maintain the tide gate.
Significant Budget Changes
There are no significant budget changes in FY2017.
139
MISSION LAKE TIDE GATE
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Property Taxes 5,448$ 5,953$ 5,400$ 5,976$ 5,400$
Interest Earnings 334 201 - 332 -
PERS on Behalf Payment - - - - -
5,781$ 6,154$ 5,400$ 6,308$ 5,400$
Expenditures
Personnel Services 188$ 195$ -$ 757$ -$
Fringe Benefits 51 77 - 452 -
Contracted Services - - 3,000 - 3,000
Support Goods & Services 6 8 2,400 11 2,400
245$ 279$ 5,400$ 1,220$ 5,400$
140
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT
Program Description
This is a local improvement district created to pave the roads in the Trinity Islands housing subdivision. This district
was funded through an inter-fund loan that will be paid back through special assessments.
Goal
Maintain the roads within the new Trinity Islands housing subdivision.
Objectives for 2016-2017
Maintain the 428 linear feet of pavement.
Significant Budget Changes
There are no significant budget changes in FY2017.
141
TRINITY ISLANDS PAVING
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Penalties/Interest 151$ 151$ -$ -$ -$
Special Assessments 9,833 8,747 - - -
Interest Earnings 216 87 - - -
Transfers In - - 4,479 4,480 -
10,200$ 8,985$ 4,479$ 4,480$ -$
Expenditures
Support Goods & Services 17$ 256$ -$ 3$ -$
Debt Service 2,208 1,128 - - -
2,225$ 1,384$ -$ 3$ -$
142
PROGRAM BUDGET SUMMARY
FACILITIES FUND
Program Description
This fund was established with the proceeds from the sale of Shuyak Island. The Borough entered into an
agreement with the Exxon Valdez Oil Spill Trustee Council to sell all of its rights on Shuyak Island for $42 million to
the State of Alaska. The Borough received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000
in fiscal years 1998 through 2002 and received the balance of $11,805,734 in fiscal year 2003. $6 million was
utilized in construction of the Kodiak Fisheries Research Center and the remaining $36 million established the
Facilities Fund.
The purpose of this fund is to maintain the proceeds of the sale and use interest earnings to help support Borough
operations. Provisions have been established dictating that 85% of the previous years’ interest earnings can be
used to pay for maintenance and repair of Borough buildings, insurance on Borough buildings, and upgrade and
reconstruction of existing buildings. Additionally, up to 50% of the total amount available in any one fiscal year can
be used toward debt service on general obligation bonds issued for facilities construction.
Since inception the Facilities fund has earned $19,353,419 in interest and has transferred $16,690,049 to capital
projects, debt service and building and grounds (property insurance).
Goal
Preserve the principal of the fund; and to achieve a fair rate of return on our investments.
Objectives for 2016-2017
Realize a 1.0% rate of return on Facilities Fund investments.
Significant Budget Changes
There are no significant budget changes in FY2017.
143
FACILITIES FUND
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Interest Earnings 655,469$ 468,769$ 700,000$ 515,662$ 357,825$
Use of Fund Balance - - - - -
655,469$ 468,769$ 700,000$ 515,662$ 357,825$
Expenditures
Contingencies -$ -$ 105,000$ -$ 82,500$
Education Support Fund 110,000 - 140,000 140,000 -
Buildings and Grounds 18,000 18,000 18,000 18,000 -
Debt Service 232,402 250,000 150,000 150,000 -
Capital Projects - - - - -
Transfers to Cap. Proj.- - - - -
Renewal/Replacement 161,963 322,000 287,000 90,454 275,325
522,365$ 590,000$ 700,000$ 398,454$ 357,825$
144
PROGRAM BUDGET SUMMARY
TOURISM DEVELOPMENT
Program Description
The fund collects the transient accommodations (bed) tax revenue and cruise ship revenue sharing to promote
increased development of the tourism industry and various tourism programs within the Kodiak Island Borough.
Goal
Recognize tourism as a diversification of the island’s economy
Promote tourism development activities including, but not limited to, fishing, bear viewing, hiking, and
lodging.
Objectives for 2016-2017
Fund a variety of tourism packages such as Discover Kodiak and the Kodiak Fisheries Research Center.
Significant Budget Changes
Discover Kodiak is requesting a sustained $10,000 increase over FY2016 and has requested an additional $10,000.
These funds will cover an Adventure Travel Trade Association visit to Kodiak and a rural summit .
145
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Bed Tax Revenue 75,042$ 104,074$ 89,500$ 95,466$ 89,500$
Penalties & Interest Tax 100 - - - -
State Shared Revenue - 13,925 8,000 30,255 52,900
Interest Earnings 1,150 731 500 1,417 500
Use of Fund Balance - - - - -
76,292$ 118,730$ 98,000$ 127,138$ 142,900$
Expenditures
Personnel Sevices -$ -$ -$ -$ 3,314$
Fringe Benefits - - - - 2,686
Historical Society - - - - -
Kodiak Convention Burueau 75,000 75,000 85,000 85,000 75,000
Village Tourism Development - - 5,000 - 5,000
Island Trails Network - - - - -
Kodiak Maritime Musuem 9,126 - - - -
Support Goods & Services - - 8,000 - 11,900
Operating Transfers - - - - 45,000
84,126$ 75,000$ 98,000$ 85,000$ 142,900$
146
PROGRAM BUDGET SUMMARY
FULLER TRUST
Program Description
This trust was established to fund new equipment purchases at the Kodiak Island Hospital and to make payment to
six beneficiaries. The funding for the trust came from the cash and assets of the Fern Fuller Charitable Unitrust.
Goal
Make all payments in a timely manner.
Objectives for 2016-2017
Purchase needed equipment for the hospital.
Significant Budget Changes
There are no significant budget changes in FY2017.
147
FERN FULLER TRUST
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Interest Earnings 2,293$ 1,311$ 3,500$ 840$ 3,500$
Use of Fund Balance - - 63,000 - 63,000
2,293$ 1,311$ 66,500$ 840$ 66,500$
Expenditures
Operating Transfer,Hospital 66,500 66,500$ 66,500$ 66,500$ 66,500$
66,500$ 66,500$ 66,500$ 66,500$ 66,500$
148
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149
DEBT SERVICE FUND
Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the
debt program effectively. As a result, the level of outstanding debt and the Borough’s ability to incu r and repay
additional debt bare careful examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island
Borough Code, Title 3- Revenue and Finance, Chapter 3.01-Fiscal Policy, 3.01.030.
Debt Policies
The policy is used to analyze the existing debt position of the Borough and assess the impact of future financing
requirements on the Borough’s ability to service debt.
Review and analysis of the Borough’s debt provides a capital financing plan for infrastructure and other
improvements. Both available resources and Borough needs drive the Borough’s debt issuance program. Long-
term projected financing is linked with economic, demographic and financial resources expected to be available to
repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used
exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term
needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a
five year Capital Improvement Program. Each year the assembly updates the program to maintain the list of
needed capital improvement priorities. Capital funds spent on projects will result in long-term economic growth
beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for
many years.
Legal Debt Margin
There is no limitation on the amount of taxes the Borough can levy to pay for bonds. State Code reads:
“Sec. 29.45.100. No limitations on taxes to pay bonds. The limitations provided for in AS29.45.080 -
29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and
interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied
without limitation as to rate or amount, regardless of whether the bonds are in default or in danger of
default.”
The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The
citizens of the Borough pass a ballot question giving the Borough the authority to issue bonds to fund projects.
The Borough maintains debt at a manageable level considering economic factors including population, a ssessed
valuation, and other current and future tax-supported essential service needs.
150
PROGRAM BUDGET SUMMARY
DEBT SERVICE- EDUCATION
Program Description
This fund was established to finance and account for the payment of interest and principal on a ll general obligation
debts.
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct schools and a new hospital.
Objectives for 2016-2017
To meet all debt service requirements when due, thus avoiding any charges for penalties of interest.
Significant Budget Changes
The Borough should sell two more bond issues in FY2017.
151
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Real Property Tax 1,861,927$ 1,049,140 1,836,000$ 1,831,724$ 2,233,216$
Personal Property Tax 181,967$ 109,587 204,000 201,703 273,352
Penalties & Interest - 1 - - -
State Debt Reimbursement 3,347,517 3,885,080 4,528,506 4,304,877 5,328,029
Interest Earnings 3,182 510 2,000 (149) 2,000
Proceeds from Bond Issues - - - 113,179 -
Use of Fund Balance - - - - -
Transfers In 482,402 250,000 150,000 150,000 -
TOTAL REVENUES 5,876,996$ 5,294,317$ 6,720,506$ 6,601,334$ 7,836,597$
Expenditures
EDUCATION
Consultants 3,150$ 6,300$ -$ 3,600$ -$
Support Goods and Services 2,892 - 30,911 5,524 11,263
Principal 2,924,958 2,640,000 3,170,000 3,170,000 4,114,978
Interest 2,077,944 3,119,885 3,512,992 3,193,523 3,710,356
Refunded Bond Costs 89,834 - - 96,436 -
School Bonds - - 69,553 69,553 -
SUBTOTAL EDUCATION 5,098,777$ 5,766,185$ 6,783,456$ 6,538,637$ 7,836,597$
HOSPITAL
Support Goods & Services -$ -$ -$ -$ -$
Principal- 2009 Refunding Bond 715,042 - - - -
Interest- 2009 Refunding Bond 28,602 - - - -
SUBTOTAL HOSPITAL 743,644$ -$ -$ -$ -$
KARLUK LOANS
Principal 5,950$ 6,040$ 6,130$ 31,617$ -$
Interest 653 564 473 474 -
SUBTOTAL KARLUK LOANS 6,603$ 6,604$ 6,603$ 32,090$ -$
TOTAL EXPENDITURES $5,849,024 $5,772,789 $6,790,059 $6,570,727 $7,836,597
152
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Per Capita Bonded Debt
Per Capita Bonded Debt has increased from $2,499 to $7,337 in the last 10 years. Most of this increase is from
constructing a new swimming pool, constructing a new long term care facility and work on the High School.
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Net Debt Per Assessed Value
Even though the assessed value of the Borough continues to rise our net debt is increasing at a higher rate. The
Borough should sell two more bond issues in FY2017 and then not sell another bond issue for some time.
153
Fiscal Year Principal Interest Total
2017 3,900,000 3,564,105 7,464,105
2018 4,250,000 3,420,119 7,670,119
2019 4,430,000 3,250,444 7,680,444
2020 4,045,000 2,817,825 6,862,825
2021 4,800,000 2,877,356 7,677,356
2022 5,020,000 2,657,182 7,677,182
2023 5,250,000 2,423,081 7,673,081
2024 5,500,000 2,171,044 7,671,044
2025 5,775,000 1,895,326 7,670,326
2026 4,575,000 1,663,031 6,238,031
2027 3,875,000 1,458,984 5,333,984
2028 4,065,000 1,266,253 5,331,253
2029 3,645,000 1,062,890 4,707,890
2030 3,830,000 881,178 4,711,178
2031 4,015,000 692,853 4,707,853
2032 3,590,000 501,671 4,091,671
2033 3,770,000 322,896 4,092,896
2034 2,240,000 155,056 2,395,056
2035 580,000 43,322 623,322
2036 610,000 14,713 624,713
77,765,000 33,139,327 110,904,327
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
KODIAK ISLAND BOROUGH
As of June 30, 2016
Annual principal and interest requirements on General Obligation Bonds.
154
Fiscal year
Interest
rate
Interest due
October 01
Principal due
April 01
Interest due
April 01 Total
2017 4.00%127,480 370,000 127,480 624,960
2018 4.00%120,080 380,000 120,080 620,160
2019 4.00%112,480 400,000 112,480 624,960
2020 4.25%104,480 415,000 104,480 623,960
2021 4.25%95,661 430,000 95,661 621,322
2022 4.38%86,524 450,000 86,524 623,048
2023 4.50%76,680 470,000 76,680 623,360
2024 4.70%66,105 490,000 66,105 622,210 -
2025 4.80%54,590 515,000 54,590 624,180
2026 4.90%42,230 540,000 42,230 624,460
2027 5.00%29,000 565,000 29,000 623,000
2028 5.00%14,875 595,000 14,875 624,750
930,185$ 5,620,000$ 930,185$ 7,480,370$
The 2008 Series A General Obligation Bonds were issued to provide funds for school and related
capital improvements in the Borough, specifically the new school pool facility.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
As of June 30, 2016
RETIREMENT SCHEDULE
2008 SERIES A
155
Fiscal year
Interest
rate
Interest due
September 01
Principal due
April 01
Interest due
March 01 Total
2017 2.75%151,275 320,000 151,275 622,550
2018 3.12%146,475 330,000 146,475 622,950
2019 3.45%140,700 340,000 140,700 621,400
2020 3.70%133,900 355,000 133,900 622,800
2021 3.93%126,800 370,000 126,800 623,600
2022 4.80%119,400 385,000 119,400 623,800
2023 4.80%110,256 405,000 110,256 625,513
2024 4.80%100,638 425,000 100,638 626,275
2025 5.20%90,544 445,000 90,544 626,088
2026 5.20%79,975 465,000 79,975 624,950
2027 5.20%68,931 485,000 68,931 622,863
2028 5.20%56,503 510,000 56,503 623,006
2029 5.20%43,434 535,000 43,434 621,869
2030 5.20%29,725 565,000 29,725 624,450
2031 5.20%15,247 595,000 15,247 625,494
1,413,803.14$ 6,530,000.00$ 1,413,803.14$ 9,357,606.28$
The 2011 Series A General Obligation School Bonds were issued to provide funds for school and
related capital improvements in the Borough, specifically to provide a portion of the funds needed
for the Kodiak High School Addition and Renovation.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2016
2011 SERIES A
156
Fiscal Year
Interest
Rate
Interest Due
September 1
Principal Due
September 1
Interest due
March 1 Total
2017 4.00%104,700 455,000 95,600 655,300
2018 2.00%95,600 460,000 91,000 646,600
2019 4.00%91,000 480,000 81,400 652,400
2020 5.00%81,400 495,000 69,025 645,425
2021 5.00%69,025 525,000 55,900 649,925
2022 4.00%55,900 545,000 45,000 645,900
2023 5.00%45,000 570,000 30,750 645,750
2024 5.00%30,750 600,000 15,750 646,500
2025 5.00%15,750 630,000 - 645,750
589,125 4,760,000 484,425 5,833,550
The 2012 Series A General Obligation School Bonds were issued to refund (refinance) the 2004 Series A General
Obligatin bonds that were issued to provide funds for school and related capital improvements in the Borough,
specifically to fund various school facility repairs.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2016
2012 Series A
157
Fiscal Year
Interest
Rate
Interest Due
September 1
Principal Due
September 1
Interest due
March 1 Total
2017 4.00%127,775 550,000 116,775 794,550
2018 2.00%116,775 565,000 111,125 792,900
2019 4.00%111,125 585,000 99,425 795,550
2020 5.00%99,425 610,000 84,175 793,600
2021 5.00%84,175 640,000 68,175 792,350
2022 4.00%68,175 665,000 54,875 788,050
2023 5.00%54,875 695,000 37,500 787,375
2024 5.00%37,500 730,000 19,250 786,750
2025 5.00%19,250 770,000 - 789,250
719,075 5,810,000 591,300 7,120,375
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2016
The 2012 Series A General Obligation School Bonds were issued to refund (refinance) the 2004 Series B General
Obligatin bonds that were issued to provide funds for school and related capital improvements in the Borough,
specifically to fund construction of the new pool facility.
2012 Series B
158
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
February 01
Interest due
February 01 Total
2017 4.00%449,870 790,000 449,870 1,689,740
2018 4.00%434,070 820,000 434,070 1,688,140
2019 5.00%417,670 855,000 417,670 1,690,340
2020 4.00%396,295 895,000 396,295 1,687,590
2021 4.00%378,395 935,000 378,395 1,691,790
2022 4.00%359,695 970,000 359,695 1,689,390
2023 4.00%340,295 1,010,000 340,295 1,690,590
2024 5.00%320,095 1,050,000 320,095 1,690,190
2025 5.00%293,845 1,100,000 293,845 1,687,690
2026 5.00%266,345 1,155,000 266,345 1,687,690
2027 5.00%237,470 1,215,000 237,470 1,689,940
2028 5.00%207,095 1,275,000 207,095 1,689,190
2029 5.00%175,220 1,340,000 175,220 1,690,440
2030 5.00%141,720 1,405,000 141,720 1,688,440
2031 5.00%106,595 1,475,000 106,595 1,688,190
2032 5.00%69,720 1,550,000 69,720 1,689,440
2033 3.80%30,970 1,630,000 30,970 1,691,940
4,625,365 19,470,000 4,625,365 28,720,730
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2016
The 2013 Series Two General Obligation School Bonds were issued to provide funds for school and related capital
improvements in the Borough, specifically to provide a portion of the funds needed for the Kodiak High School
Addition and Renovation.
2013 Series Two
159
Fiscal Year
Interest
Rate
Interest Due
September 01
Principal Due
March 01
Interest Due
March 01 Total
2017 4.00%483,556 810,000 483,556 1,777,113
2018 5.00%467,356 840,000 467,356 1,774,713
2019 2.00%446,356 880,000 446,356 1,772,713
2020 2.00%437,556 900,000 437,556 1,775,113
2021 5.00%428,556 915,000 428,556 1,772,113
2022 5.00%405,681 965,000 405,681 1,776,363
2023 5.00%381,556 1,010,000 381,556 1,773,113
2024 5.00%356,306 1,060,000 356,306 1,772,613
2025 3.12%329,806 1,110,000 329,806 1,769,613
2026 5.00%312,463 1,150,000 312,463 1,774,925
2027 5.00%283,713 1,205,000 283,713 1,772,425
2028 5.00%253,588 1,265,000 253,588 1,772,175
2029 5.00%221,963 1,330,000 221,963 1,773,925
2030 5.00%188,713 1,395,000 188,713 1,772,425
2031 4.50%153,838 1,465,000 153,838 1,772,675
2032 5.00%120,875 1,535,000 120,875 1,776,750
2033 5.00%82,500 1,610,000 82,500 1,775,000
2034 5.00%42,250 1,690,000 42,500 1,774,750
5,396,631 21,135,000 5,396,881 31,928,513
The 2014 Series A General Obligation School Bonds were issued to provide funds for school and related capital
improvements in the Borough, specifically to provide a portion of the funds needed for the Kodiak High School
Addition and Renovation.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2016
2014 Series A
160
Fiscal Year
Interest
Rate
Interest Due
October 01
Principal Due
October 01
Interest Due
April 01 Total
2017 2.00%149,156 195,000 147,206 491,363
2018 2.00%147,206 200,000 145,206 492,413
2019 4.00%145,206 205,000 141,106 491,313
2020 5.00%141,106 215,000 135,731 491,838
2021 5.00%135,731 225,000 130,106 490,838
2022 5.00%130,106 240,000 124,106 494,213
2023 5.00%124,106 250,000 117,856 491,963
2024 5.00%117,856 265,000 111,231 494,088
2025 5.00%111,231 275,000 104,356 490,588
2026 5.00%104,356 290,000 97,106 491,463
2027 5.00%97,106 305,000 89,481 491,588
2028 5.00%89,481 320,000 81,481 490,963
2029 5.00%81,481 335,000 73,106 489,588
2030 5.00%73,106 355,000 64,231 492,338
2031 5.00%64,231 370,000 56,831 491,063
2032 4.00%56,831 390,000 46,594 493,425
2033 5.25%46,594 410,000 35,831 492,425
2034 5.25%35,831 430,000 24,544 490,375
2035 5.25%24,544 455,000 12,600 492,144
2036 5.25%12,600 480,000 - 492,600
1,887,869 6,210,000 1,738,713 9,836,581
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2016
The 2015 Series Three General Obligation School Bonds were issued to provide funds for school and related capital
improvements in the Borough, specifically to provide a portion of the funds needed for the Kodiak High School
Addition and Renovation.
2015 Series A
161
Fiscal Year
Interest
Rate
Interest Due
October 01
Principal Due
October 01
Interest
Due April
01 Total
2017 2.00%39,300 145,000 37,850 222,150
2018 2.00%37,850 150,000 36,350 224,200
2019 4.00%36,350 155,000 33,250 224,600
2020 5.00%33,250 160,000 29,250 222,500
2021 5.00%29,250 170,000 25,000 224,250
2022 5.00%25,000 180,000 20,500 225,500
2023 5.00%20,500 190,000 15,750 226,250
2024 5.00%15,750 200,000 10,750 226,500
2025 5.00%10,750 210,000 5,500 226,250
2026 5.00%5,500 220,000 225,500
253,500 1,780,000 214,200 2,247,700
The 2015 Series Three General Obligation School Bonds were issued to provide funds for school and related
capital improvements in the Borough, specifically to provide for school facility renewal and replacement
needs.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2016
2015 Series Three
162
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
August 01
Interest Due
February 01 Total
2017 5.00%35,760 30,000 35,209 100,969
2018 5.00%35,209 65,000 33,584 133,794
2019 5.00%33,584 65,000 31,959 130,544
2020 5.00%31,959 70,000 30,209 132,169
2021 5.00%30,209 75,000 28,334 133,544
2022 5.00%28,334 80,000 26,334 134,669
2023 5.00%26,334 80,000 24,334 130,669
2024 5.00%24,334 85,000 22,209 131,544
2025 5.00%22,209 90,000 19,959 132,169
2026 5.00%19,959 95,000 17,584 132,544
2027 2.00%17,584 100,000 16,584 134,169
2028 4.00%16,584 100,000 14,584 131,169
2029 4.00%14,584 105,000 12,484 132,069
2030 2.63%12,484 110,000 11,041 133,525
2031 3.00%11,041 110,000 9,391 130,431
2032 3.00%9,391 115,000 7,666 132,056
2033 3.00%7,666 120,000 5,866 133,531
2034 3.00%5,866 120,000 4,066 129,931
2035 3.13%4,066 125,000 2,113 131,178
2036 3.25%2,113 130,000 - 132,113
389,272 1,870,000 353,513 2,612,785
The 2016 Series A General Obligation School Bonds were issued to provide funds for school and related capital
improvements in the Borough, specifically to provide for the Kodiak High School Addition and Renovation.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
2016 Series A
RETIREMENT SCHEDULE
As of June 30, 2016
163
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
August 01
Interest Due
February 01 Total
2017 5.00%127,786 235,000 122,625 485,411
2018 5.00%122,625 440,000 111,625 674,250
2019 5.00%111,625 465,000 100,000 676,625
2020 5.00%100,000 490,000 87,750 677,750
2021 5.00%87,750 515,000 74,875 677,625
2022 5.00%74,875 540,000 61,375 676,250
2023 5.00%61,375 570,000 47,125 678,500
2024 5.00%47,125 595,000 32,250 674,375
2025 5.00%32,250 630,000 16,500 678,750
2026 5.00%16,500 660,000 - 676,500
781,911 5,140,000 654,125 6,576,036
The 2016 Series B General Obligation School Bonds were issued to provide funds for school and related capital
improvements in the Borough, specifically to provide for school facility renewal and replacement needs.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
2016 Series B
RETIREMENT SCHEDULE
As of June 30, 2016
164
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165
CAPITAL PROJECTS FUND
Capital project funds have been set up to account for projects that are not ongoing in nature, are
budgeted for total cost of the project rather than annual expenditures or expenses, and relate to one specific
activity. This specific activity is usually building something.
Many of our projects are related to education, specifically the Kodiak Island Borough School District.
Under State law the Borough must contribute a range of funds to the School District. There is a rather complicated
formula setting both the minimum and the maximum contribution that the Borough will make to the School
District.
At this time the Borough is contributing the maximum amount p ossible under State law to the School
District. When the Borough completes a capital project for the School District, such as a new school, the Borough
cannot give any money to the School District for maintenance, operation, or other costs relating to thi s capital
project. Because of this there is no ongoing Borough expense on projects built for the School District.
We also have other projects, that when completed, will be operated and maintained by other entities. At
this time we are working on projects for both the State of Alaska and Native Corporations.
Altogether, the Borough has $159,643,817 in ongoing capital projects. This represents $11,552 in ongoing
capital projects for every man, woman and child in the Borough. These projects are within 10 different capital
project funds.
These ten Capital Project Funds are:
Borough Capital Projects
Bonded Capital Projects
Borough Capital Project
State Grants
Borough Capital Projects
High School Renovation and Replacement Project
Renewal and Replacement Projects
Bonded Renewal and Replacement Projects
Landfill Projects
Hospital Projects
Capital Projects by Fund
Fund 410- Borough Capital Projects Fund 420- Bonded Debt School Construction
Fund 426 - Borough Capital Project Fund 430- State Capital Grants
Fund 450-Borough Capital Projects Fund 460- HS Renovation and Renewal
Fund 469-Renewal and Replacement Prj Fund 470-Bond Renewal & Replacement Prj
Fund 490- Landfill Capital Projects Fund 495- Hospital Capital Projects
166
Borough Capital Projects – Fund 410
The Borough Capital Projects Fund is for projects that don’t fit into the other funds, much like the General
Fund is in relation to other funds. We currently have $950,000 in ongoing capital projects in this fund.
Here are some of this fund’s highlights:
The Borough has purchased and is implementing a new assessing program. The program currently in use
was purchased in the early 1990’s and is obsolete. The Borough did not have a maintenance agreement
for this program.
We have several projects ongoing in the villages to remove scrap metal and dispose of them in an
environmentally conscious manner.
Bonded Capital Projects – Fund 420
At this time, most of the Borough’s projects funded with General Obligation Bonds are education related.
There are $673,779 in ongoing capital projects in this fund.
Again, because this project will be transferred to the School District upon completion there will be no effect on
the Borough’s budget.
Borough Capital Project – Fund 426
This fund houses a project funded by the Borough to make modifications and upgrades to the Kodiak
Fisheries Research Center in order to make it more energy efficient. The building operating in a more efficient
way will in turn save the Borough money in the future for things such as electricity, heating and repairs. The
total cost of this project is $1,346,418.
State Capital Grants – Fund 430
The State of Alaska and the Federal Government have awarded the Kodiak Island Borough an impressive
array of grants. At this time the Borough has $3,173,000 in State Capital Grants; as well as $475,000 from the US
Department of Housing and Urban Development. Large grants include $2,000,000 for a new dock in Anton Larsen,
$1,025,000 for an emergency shelter in Womens Bay and $100,000 to replace and upgrade the tsunami warning
sirens.
Borough Capital Projects – Fund 450
The Borough has $4,523,535 in ongoing capital projects fund in the second general capital projects fund.
This fund includes many other grant funded projects; most notably from the US Department of the Interior we
have received $2,187,452 to remove debris and hazardous waste materials in the villages and $208,540 to harden
and maintain the Saltery Trail.
Kodiak High School Renovation and Renewal – Fund 460
On October 9, 2009 the voters approved a $76,310,000 bond issue for the High School Renovation and
Addition project. Between various other funding sources, the entire project is budgeted at $80,479,009. The
construction has been ongoing and the students now occupy most of the new KHS tower. The project should be
completed in full in FY2017.
167
Renewal and Replacement Capital Projects – Fund 469
This fund is for the renewal and replacement of worn out and obsolete capital assets. These will be
funded with a loan from the Facilities Fund which will be paid with General Fund property taxes, as well as other
funding sources. Projects in this fund are currently budgeted at $5,908,076.
Bonded Renewal and Replacement Capital Projects – Fund 470
On October 7, 2014 the voters approved a $10,230,000 bond issue to fund replacement and renewal of
worn and obsolete school capital assests. Projects in this fund are currently budgeted fully at the not to exceed
amount of $10,230,000.
Solid Waste Capital Projects
The Borough has $32,000,000 in capital projects relating to our landfill. The funding for this project
comes from bonds sold, grants and loans from the Alaska Clean Water Fund.
Hospital Capital Projects
The Borough has $19,865,000 budgeted for a long term care center; the funding sources for this project
was a bond issue passed by the voters as well as a State grant. Construction on this project is complete, and
qualified residents have been inhabiting the new facilities.
The Future
The Borough is still considering other capital projects to benefit the residents of the Borough. The
Borough is currently at the maximum level of projects we can manage at this time.
168
Capital Projects
Summary by Fund
FY16 Amended
Budget
Completed
Projects
FY 2017
Additions
FY2017
L-T-D Budget
Revenues:
Fund 410- Borough Capital Projects 950,000$ -$ -$ 950,000$
Fund 420- Bonded Debt School Const.673,779 - - 673,779
Fund 426 - Borough Capital Project 1,346,418 - - 1,346,418
Fund 430- StateCapital Grants 3,668,000 - 180,000 3,848,000
Fund 450-Borough Capital Projects 4,473,535 - 50,000 4,523,535
Fund 460- HS Renovation and Renewal 80,479,009 - - 80,479,009
Fund 469-Renewal and Replacement Prj 5,908,076 - - 5,908,076
Fund 470 - Bond Renewal & Replacement Prj 10,230,000 - - 10,230,000
Fund 490- Enterprise Fund Capital Projects 32,000,000 - - 32,000,000
Fund 495- Enterprise Fund Capital Projects 19,685,000 - - 19,685,000
Total Revenues:159,413,817$ -$ 230,000$ 159,643,817$
Projects
Fund 410- Borough Capital Projects 950,000$ -$ -$ 950,000$
Fund 420- Bonded Debt School Construction 673,779 - - 673,779
Fund 426 - Borough Capital Project 1,346,418 - - 1,346,418
Fund 430- State Capital Grants 3,668,000 - 180,000 3,848,000
Fund 450-Borough Capital Projects 4,473,535 - 50,000 4,523,535
Fund 460- HS Renovation and Renewal 80,479,009 - - 80,479,009
Fund 469-Renewal and Replacement Prj 5,908,076 - - 5,908,076
Fund 470-Bond Renewal & Replacement Prj 10,230,000 - - 10,230,000
Fund 490- Landfill Capital Projects 32,000,000 - - 32,000,000
Fund 495- Hospital Capital Projects 19,685,000 - - 19,685,000
Total Projects:159,413,817$ -$ 230,000$ 159,643,817$
169
Previous
Years Activity
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
907,170$ 42,830$ -$ -$ -$ -$
502,255 102,019 - - - -
1,325,781 20,637 - - - -
3,418,173 429,827 - - - -
2,785,391 1,471,647 - - - -
78,975,188 1,137,330 50,000 50,000 50,000 50,000
3,046,359 2,861,717 - - - -
8,031,766 - 2,230,000 - - -
25,066,879 6,933,121 - - - -
19,685,000 - - - - -
143,743,962$ 12,999,128$ 2,280,000$ 50,000$ 50,000$ 50,000$
392,270$ -$ 157,730$ -$ -$ -$
604,274 - - - - -
1,327,238 19,180 - - - -
3,484,380 363,620 - - - -
3,174,699 1,233,628 - - - -
78,849,667 1,629,342 - - - -
2,505,881 1,568,298 1,546,701 - - -
407,676 3,460,697 4,563,798 1,797,829 - -
27,717,575 4,282,425 - - - -
15,567,986 - - - - -
134,031,646$ 12,557,190$ 6,268,229$ 1,797,829$ -$ -$
170
Capital Projects
Fund 410-Borough Capital Projects:
FY16 Amended
Budget
Completed
Projects
FY 2017
Amendments
FY2017
L-T-D Budget
Revenues
Operating Transfers In:
Facilities Fund 650,000$ -$ -$ 650,000$
Interest Earnings 300,000 - - 300,000
Total Operating Transfers In 950,000 - - 950,000
Total Revenues 950,000$ -$ -$ 950,000$
Projects:
85 Village Metals 150,000$ -$ -$ 150,000$
08004 Computer Asst Mass Appraisal/Collection 400,000 - - 400,000
400 Undesignated 400,000 - - 400,000
Total Borough Projects 950,000$ -$ -$ 950,000$
171
Project To
date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
650,000$ -$ -$ -$ -$ -$
257,170 42,830 - - - -
907,170 42,830 - - - -
907,170$ 42,830$ -$ -$ -$ -$
33,431$ -$ 116,569$ -$ -$ -$
358,839 - 41,161 - - -
- - - - - -
392,270$ -$ 157,730$ -$ -$ -$
172
Project Title:Village Metals Project Number: 85
Project Description:Collect waste metals in the villages
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration 10,000$ 9,234$ 766$ -$ 766$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 140,000 21,121 118,879 - 115,803 - - -
Equipment - 2,507 (2,507) - - - - -
Other Services - 569 (569) - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 150,000$ 33,431$ 116,569$ -$ 116,569$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Contributions and interest earnings
Operating Budget Effect:$10,000 per year from the Buildings and Grounds Fund
Project Title:Computer Assisted Mass Appraisal & Collection Prg.Project Number: 08004
Project Description:To purchase a new assessment and collection computer program
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Equipment 360,000$ 115,544$ 244,456$ -$ -$ -$ -$ -$
Indirect Admin - - - - - - - -
Other Services 40,000 243,295 (203,295) - 41,161 - - -
Art - - - - - - - -
Contingency - - - - - - - -
Totals 400,000$ 358,839$ 41,161$ -$ 41,161$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Transfer in from the General Fund
Operating Budget Effect: At the current time our median sales ratio is 79%. If this new technology moves us to 100%
our general fund tax revenues should increase by $1,900,000 at our current mill rate (10.5) mills.
173
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174
CAPITAL PROJECTS
Fund 420-Bonded Debt School Construction
FY 2016
L-T-D Budget
Completed
Projects
FY 2017
Amendments
FY 2017
L-T-D Budget
Revenues:
Interest 673,779$ -$ -$ 673,779$
Total Revenues/Transfers In 673,779$ -$ -$ 673,779$
Projects:
05009 Kodiak Middle School concrete repair 673,779$ Complete -$ 673,779$
Total Project 673,779$ -$ -$ 673,779$
175
Project to
date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
502,255 102,019 - - - -
502,255$ 102,019$ -$ -$ -$ -$
604,274$ -$ -$ - - -
604,274$ -$ -$ -$ -$ -$
176
Project Title:KMS, Repair Spalling Concrete Project Number: 05009
Project Description:Repair/replace 5,000 sf of concrete walks and stairs at Kodiak Middle School
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construct Mgmt. Consultant 3,055$ 3,055$ -$ -$ -$ -$ -$ -$
Construct Mgmt. in-house 19,965 21,249 (1,284) - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 39,933 45,366 (5,433) - - - - -
Construction 527,947 515,840 12,107 - - - - -
Equipment 1 1 (0) - - - - -
Technology - - - - - - - -
Indirect Admin 42,878 18,763 24,115 - - - - -
Art - - - - - - - -
Contingency 40,000 - 40,000 - - - - -
Totals 673,779$ 604,274$ 69,505$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:2004A Bond Issue
Operating Budget Effect:This project will not change maintenance or operating expenses.
177
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178
Capital Projects
Fund 426-Borough Capital Projects:
FY16 Amended
Budget
Completed
Projects
FY 2017
Amendments
FY2017
L-T-D Budget
Revenues
Operating Transfers In:
Fund 555 - KFRC 1,346,418 - - 1,346,418
Total Operating Transfers In 1,346,418 - - 1,346,418
Total Revenues 1,346,418$ -$ -$ 1,346,418$
Projects:
12015 KFRC Energy Project 1,346,418$ -$ -$ 1,346,418$
Total Borough Projects 1,346,418$ -$ -$ 1,346,418$
179
Project To
date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
1,325,781 20,637 - - - -
1,325,781 20,637 - - - -
1,325,781$ 20,637$ -$ -$ -$ -$
1,327,238$ 19,180$ -$ -$ -$ -$
1,327,238$ 19,180$ -$ -$ -$ -$
180
Project Title:KFRC Energy Project Project Number: 12015
Project Description:Upgrade HVAC unit to operate more effieciently; upgrade electrical to save energy
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration 65,156$ 43,566$ 21,590$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 209,862 211,520 (1,658) - - - - -
Construction 974,000 1,072,152 (98,152) - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 97,400 - 97,400 19,180 - - - -
Overhead - - - - - - - -
Totals 1,346,418$ 1,327,238$ 19,180$ 19,180$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:NOAA and KIB
Operating Budget Effect:Should lower expenditures in the future
181
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182
CAPITAL PROJECTS
Fund 430- State Capital Grants
FY16 Amended
Budget
Completed
Projects
FY 2017
Amendments
FY2017
L-T-D Budget
Revenues:
07003 Island Lake Trail 48,000 - - 48,000
07009 Tsunami Siren, Upgrades and Additions 100,000 - - 100,000
10032 Women's Bay Emergency Shelter - HUD grant (Federal)1,420,000 - 180,000 1,600,000
12010 Anton Larsen Dock 2,100,000 - - 2,100,000
Interest Earnings - - - -
Total Revenues/Transfers In 3,668,000$ -$ 180,000$ 3,848,000$
CAPITAL PROJECTS
Fund 430- State Capital Grants
FY16 Amended
Budget
Completed
Projects
FY 2017
Amendments
FY2017
L-T-D Budget
Projects:
07003 Island Lake Trail 48,000 - 48,000
07009 Tsunami Siren, Upgrades & Additions 100,000 Complete - 100,000
10032 Women's Bay Emergency Shelter - HUD grant (Federal)1,420,000 - 180,000 1,600,000
12010 Anton Larsen Dock 2,100,000 - - 2,100,000
Total State Grant Projects 3,668,000$ -$ 180,000$ 3,848,000$
183
Project To
Date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
43,806 4,194 - - - -
100,000 - - - - -
1,500,000 100,000
1,770,311 329,689 - - - -
4,056 (4,056) - - - -
3,418,173$ 429,827$ -$ -$ -$ -$
Project To
Date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
48,000 - - - - -
100,000 - - - - -
1,545,870 54,130 - - - -
1,790,510 309,490 - - - -
3,484,380$ 363,620$ -$ -$ -$ -$
184
Project Title:Island Lake Trail Project Number: 07003
Project Description:Extend the Island Lake Trail
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction Mgmr,Consultant 1,920$ -$ 1,920$ -$ -$ -$ -$ -$
Construction Mgmt,In-house - 1,193 (1,193) - - - - -
Indirect/Administration - 39 (39) - - - - -
Site Investigation 4,800 - 4,800 - - - - -
Design Services 41,280 - 41,280 - - - - -
Construction - 46,768 (46,768) - - - - -
Totals 48,000$ 48,000$ -$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant
Operating Budget Effect:This is a pass through grant. After the trail is completed BLM will be responsible for maintenance.
Project Title:Tsunami Siren Upgrade/Addition Project Number: 07009
Project Description:Repair and/or replace aging tsunami sirens
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Consruct Mgmt, Consultant 4,000$ -$ 4,000$ -$ -$ -$ -$ -$
Construct Mgmt, in-house - 144 (144) - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 92,691 2,473 90,218 - - - - -
Construction - 53,000 (53,000) - - - - -
Equipment - 35,764 (35,764) - - - - -
Indirect Admin 3,309 8,620 (5,311) - - - - -
Contingency - - - - - - - -
Totals 100,000$ 100,000$ 0$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State grant
Operating Budget Effect:This should reduce maintenance costs a minimal amount.
Project Title:Women's Bay Emergency Shelter Project Number: 10032
Project Description:Emergency shelter
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construct Mgmt, Consultant -$ -$ -$ -$ -$ -$ -$ -$
Construct Mgmt, in-house - 643 (643) - - - - -
Land - - - - - - - -
Site Investigation - 2,060 (2,060) - - - - -
Design Services 210,000 223,624 (13,624) - - - - -
Construction 1,250,000 1,252,570 (2,570) - - - - -
Contingency 80,000 - 80,000 54,130 - - - -
Direct Admin 60,000 66,973 (6,973) - - - - -
Totals 1,600,000$ 1,545,870$ 54,130$ 54,130$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant & HUD Grant
Operating Budget Effect:There will be a minimal maintenance cost after the shelter is complete
185
Project Title:Anton Larsen Dock Project Number: 12010
Project Description:Replacement of Anton Larsen Dock
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construct Mgmt, Consultant -$ 520$ (520)$ -$ -$ -$ -$ -$
Construct Mgmt, in-house - - - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - 294,597 (294,597) - - - - -
Construction - 1,455,431 (1,455,431) - - - - -
Equipment 2,100,000 - 2,100,000 309,490 - - - -
Indirect Admin - 39,963 (39,963) - - - - -
Totals 2,100,000$ 1,790,510$ 309,490$ 309,490$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant
Operating Budget Effect:None
186
Capital Projects FY16 Amended Completed FY 2017 FY 2017
Fund 450-Borough Capital Projects:Budget Projects Amendments L-T-D Budget
Revenues:
State of Alaska Grant Chiniak Warning Sirens 45,000$ -$ -$ 45,000$
US Dept of Interior CIAP Village Metal & Hazmat Removal 2,187,452 - - 2,187,452
State of Alaska Fire Protection Area #1 Emergency Generator 40,000 - - 40,000
US Dept of Interior CIAP Trail Hardening 208,450 - - 208,450
US F&W Service Lake Orbin Culvert Replacement 118,166 - - 118,166
12011 Emergency Generator 1,276,765 - - 1,276,765
State of Alaska Chiniak Playground Equipment 50,000 - 50,000 100,000
Interest Revenue 157,364 157,364
Total Grant Revenues 4,083,197$ -$ 50,000$ 4,133,197$
Operating Transfers In:
Transfer in from Fund 276 243,933$ -$ -$ 243,933$
Transfer in fund 250 115,100 - - 115,100
Transfer in fund 240 25,000 - - 25,000
Transfer in fund 100 6,305 - - 6,305
Total Operating Transfers In 390,338$ -$ -$ 390,338$
Total Revenues 4,473,535$ -$ 50,000$ 4,523,535$
Projects:
12009 Chiniak Warning Sirens 45,000$ Complete -$ 45,000$
12011 Emergency Generator Extra Funds 1,276,765 Complete - 1,276,765
12016 Fire Protection Area #1 Emergency Generator 155,100 - - 155,100
13004 CIAP Village Metal & Hazmat Removal 2,187,452 - - 2,187,452
13009 CIAP Trail Improvements 208,540 - - 208,540
14001 Lake Orbin Culvert Replacment 149,471 - - 149,471
13008 State of Alaska Womens Bay Playground Equipment 50,000 Complete 50,000 100,000
Contingencies 31,708 - - 31,708
Transfer to Fund 410 369,499 - - 369,499
Total Borough Projects 4,473,535$ -$ 50,000$ 4,523,535$
187
Project Activity Activity Activity Activity Activity
To Date FY 2017 FY 2018 FY 2019 FY 2020 FY 2021
45,000$ -$ -$ -$ -$ -$
1,082,301 1,105,151 - - - -
40,000 - - - - -
34,315 174,135 - - - -
118,166 - - - - -
1,254,201 - - - - -
100,000 - - - - -
111,407 45,957 - - - -
2,785,391$ 1,325,242$ -$ -$ -$ -$
24,933$ -$ -$ -$ -$ -$
- 115,100 - - - -
- 25,000 - - - -
- 6,305 - - - -
-$ 146,405$ -$ -$ -$ -$
2,785,391$ 1,471,647$ -$ -$ -$ -$
45,000$ -$ -$ -$ -$ -$
1,254,201 - - - - -
69,986 85,114 - - - -
1,082,301 1,105,152 - - - -
115,896 - - - - -
137,817 11,654 - - - -
100,000 -
31,708 - - - -
369,499 - - - - -
3,174,699$ 1,233,628$ -$ -$ -$ -$
188
Project Title:Chiniak Warning Sirens Project Number: 12009
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - -
Land - - - - - - - -
Site Investigation 3,000 3,000 - - - - - -
Design Services - - - - - - - -
Construction 34,000 40,944 (6,944) - - - - -
Equipment - 475 (475) - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead 8,000 581 7,419 - - - -
Totals 45,000$ 45,000$ 0$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
Project Title:Emergency Generators Contingency Project Number: 12011
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM by Consultant 520 520 - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 100,000 88,869 11,131 - - - - -
Construction 975,000 1,141,752 (166,752) - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 151,245 - 151,245 - - - - -
Overhead 50,000 23,048 26,952 - - - - -
Totals 1,276,765$ 1,254,188$ 22,577$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
Project Title:Bayside Emergency Generator Project Number: 12016
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 26,288 28,295 (2,007) - - - - -
Construction 116,288 173 116,116 85,114 - - - -
Equipment - 28,847 (28,847) - - - - -
Other Services - - - - - - - -
Contingency 7,514 - 7,514 - - - -
Overhead 5,010 12,671 (7,661) - - - - -
Totals 155,100$ 69,986$ 85,114$ 85,114$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska and local fund
Operating Budget Effect:None
189
Project Title:Metal Debris and Household Hazardous Waste Clean-up Project Number: 13004
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration -$ 98,784$ (98,783.99)$ -$ -$ -$ -$ -$
Project Laborers 240,174 94,682 145,492 145,492 - - - -
Heavy Equipment Op 185,760 29,679 156,081 156,081 - - - -
Metals Disposal 16,000 6,043 9,957 9,957 - - - -
Safety Training 51,100 14,014 37,086 37,086 - - - -
Materials/Supplies 615,160 72,296 542,864 542,864 - - - -
Equipment 128,609 337,986 (209,377) - - - - -
Travel 22,281 8,357 13,924 13,924 - - - -
Barge Loading/Hauling 892,368 414,637 477,731 199,748 - - - -
Barge Unloading 36,000 5,823 30,177 - - - - -
Totals 2,187,452$ 1,082,301$ 1,105,152$ 1,105,152$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:United States Department of Interior
Operating Budget Effect:None
Project Title:Women's Bay Playground Upgrades Project Number: 13008
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 30,000 31,588 (1,588) - - - - -
Equipment 50,000 64,223 (14,223) - - - - -
Other Services - - - - - - - -
Contingency 10,000 - 10,000 - - - - -
Overhead 10,000 4,190 5,810 - - - - -
Totals 100,000$ 100,000$ -$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska
Operating Budget Effect:None
Project Title:CIAP Trail Improvments Project Number: 13009
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 208,540 113,760 94,780 - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - 2,136 (2,136) - - - -
Totals 208,540$ 115,896$ 92,644$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:United States Department of Interior
Operating Budget Effect:None
190
Project Title:Lake Orbin Culvert Replacement Project Number: 14001
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 121,471 130,388 (8,917) - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 23,000 - 23,000 11,654 - - - -
Overhead 5,000 7,429 (2,429) - - - - -
Totals 149,471$ 137,817$ 11,654$ 11,654$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Kodiak Soil and Water Conservation District passthru USFWS
Operating Budget Effect:None
191
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192
Capital Projects FY16 Amended Completed FY 2017 FY 2017
Fund 460-Kodiak HS Renovation and Addition Budget Projects Amendments L-T-D Budget
Revenues:
Sale of Bonds 68,243,814$ -$ -$ 68,243,814$
State Grant 7,538,000 - - 7,538,000
Transfer in - Fund 420 4,167,212 - - 4,167,212
Transfer in - Fund 410 93,983 - - 93,983
Interest Earnings 436,000 - - 436,000
Total Revenues 80,479,009$ -$ -$ 80,479,009$
Projects:
10021 Kodiak High School Renovation and Renewal 80,479,009 - - 80,479,009
Total Borough Projects 80,479,009$ -$ -$ 80,479,009$
193
Project Activity Activity Activity Activity Activity
To Date FY 2017 FY 2018 FY 2019 FY 2020 FY 2021
67,156,484$ 1,087,330$ -$ -$ -$ -$
7,538,000 - - - - -
4,261,195 (93,983) - - - -
- 93,983 - - - -
19,509 50,000 50,000 50,000 50,000 50,000
78,975,188$ 1,137,330$ 50,000$ 50,000$ 50,000$ 50,000$
78,849,667 1,629,342 - - - -
78,849,667$ 1,629,342$ -$ -$ -$ -$
194
Project Title:Kodiak High School Renovation and Renewal Project Number: 10021
Project Description:Renovate High School
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction Mgmt by Consultant 1,335,155$ 1,231,615$ 103,541$ 103,541$ -$ -$ -$ -$
Site Investigation - - - - - - - -
Design Services 6,739,369 6,613,060 126,309 126,309 - - - -
Construction 66,757,750 67,582,851 (825,101) - - - - -
Equipment 2,000,000 1,798,530 201,470 201,470 - - - -
District Admin Overhead 1,300,000 982,317 317,683 317,683 - - - -
Art 667,578 641,295 26,283 26,283 - - - -
Contingency 1,679,157 - 1,679,157 854,056 - - - -
Totals 80,479,009$ 78,849,667$ 1,629,342$ 1,629,342$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Bond Issue ; State of Alaska
Operating Budget Effect:It should not be a material change in costs.
195
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196
Capital Projects FY16 Amended Completed FY 2017 FY 2017
Fund 469-Renewal and Replacement Projects Budget Projects Amendments L-T-D Budget
Revenues:
Property Tax 1,698,076$ -$ -$ 1,698,076$
Legislative Grant - Emergency Generator 435,147 - - 435,147
Transfer in from General Fund 83,220 - - 83,220
Interest Earnings - - - -
Hospital Loan 3,691,633 - - 3,691,633
Total Revenues 5,908,076$ -$ -$ 5,908,076$
Projects:
11002 East Elementary Generator & Building 1,213,625 Complete - 1,213,625
11003 Chiniak Remove UST 369,169 - - 369,169
11004 Ahkiok Teacherage Rehabilitation 45,379 Complete - 45,379
12001 Boro Bldg Exterior Repairs 357,127 - - 357,127
12007 Larsen Bay School Roof Replacement 598,200 Complete - 598,200
13006 Borough Building Rehab 1,718,932 - - 1,718,932
13007 Port Lions Exterior Painting 121,700 Complete - 121,700
13013 Auditorium Flooring Foyer & Hall 141,505 Complete - 141,505
R and R Contingencies 1,342,439 - - 1,342,439
Total Borough Projects 5,908,076$ -$ -$ 5,908,076$
197
Project Activity Activity Activity Activity Activity
To Date FY 2017 FY 2018 FY 2019 FY 2020 FY2021
1,580,783$ 117,293$ -$ -$ -$ -$
437,413 (2,266)
83,220 -
178 (178) - - - -
944,764 2,746,869 - - - -
3,046,359$ 2,861,717$ -$ -$ -$ -$
1,208,900 - - - - -
335,205 33,964 - - - -
- - - - - -
313,943 43,184 - - - -
538,163 - - - - -
23,520 148,711 1,546,701 - - -
86,150 - - - - -
- - - - - -
- 1,342,439 - - - -
2,505,881$ 1,568,298$ 1,546,701$ -$ -$ -$
198
Project Title:Chiniak Remove UST Project Number: 11003
Project Description:Remove Underground storage tank
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 58,685 58,535 150 150 - - - -
Construction 244,872 230,264 14,608 14,608 - - - -
Equipment 27,233 21,702 5,531 5,531 - - - -
Other Services - - - - - - - -
Contingency 15,225 - 15,225 13,675 - - - -
Overhead 23,154 24,705 (1,551) - - - - -
Totals 369,169$ 335,205$ 33,964$ 33,964$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
Project Title:Borough Building Exterior Painting Project Number: 12001
Project Description:Paint the main Borough building
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant 4,550$ 4,550$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 32,966 18,433 14,534 14,534 - - - -
Construction 275,965 279,273 (3,308) - - - - -
Equipment - - - - - - - -
Contingency 21,669 - 21,669 21,669 - - - -
Overhead 21,977 11,687 10,290 6,981 - - - -
Totals 357,127$ 313,943$ 43,184$ 43,184$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
Project Title:KMS Elevator Controls Project Number: 12006
Project Description:To replace elevator controls at Kodiak Middle School
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 2,722 - 2,722 2,722 - - - -
Construction 45,374 - 45,374 45,374 - - - -
Equipment - - - - - - - -
Contingency 2,269 - 2,269 2,269 - - - -
Overhead 1,475 46 1,429 1,429 - - - -
Totals 51,840$ 46$ 51,794$ 51,794$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Facilities fund to be paid off with property taxes
Operating Budget Effect:None
199
Project Title:Borough Building Rehab Project Number: 13006
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 171,893 23,182 148,711 148,711 - - - -
Construction 1,203,253 - 1,203,253 - 1,203,253 - - -
Equipment - - - - - - - -
Contingency 171,893 - 171,893 - 171,893 - - -
Overhead 171,893 338 171,555 - 171,555 - - -
Totals 1,718,932$ 23,520$ 1,695,412$ 148,711$ 1,546,701$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Kodiak Middle School HVAC Controls Project Number: 13010
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 1,537,255 - 1,537,255 1,537,255 - - - -
Equipment - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 1,537,255$ -$ 1,537,255$ 1,537,255$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Peterson HVAC Control Project Number: 13011
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 624,427 - 624,427 624,427 - - - -
Equipment - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 624,427$ -$ 624,427$ 624,427$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
200
Project Title:Middle School Paving Project Number: 13012
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 415,383 - 415,383 415,383 - - - -
Equipment - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 415,383$ -$ 415,383$ 415,383$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Auditorium Flooring Foyer & Hall Project Number: 13013
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction by Consultant -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 141,505 - 141,505 - - - - -
Equipment - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 141,505$ -$ 141,505$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
201
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202
Capital Projects
Fund 470-Borough Capital Projects:
FY16 Amended
Budget
Completed
Projects
FY 2017
Amendments
FY2017
L-T-D Budget
Revenues
Operating Transfers In:
Proceeds from 2015 Series GO Bonds 10,230,000$ -$ -$ 10,230,000$
Interest Earnings - - - -
Total Revenues 10,230,000$ -$ -$ 10,230,000$
Projects:
15003 East & KMS Roofing Replacement 1,367,248$ -$ -$ 1,367,248$
15004 East Elementary Renovation 1,592,841 - - 1,592,841
15005 Main & Peterson Flooring Replacement 813,498 - - 813,498
15006 Peterson Elementary Boilers and Controls 1,019,428 - - 1,019,428
15007 KMS Fire Alarms, HVC & Elevator Controls 2,035,193 - - 2,035,193
15008 Ahkiok, Karluk & Ouz. Schools Flooring 383,489 - - 383,489
15009 Paving and UST Replacement 1,797,829 - - 1,797,829
15010 Playground Replacement 668,099 - - 668,099
15011 Main, Old Harbor & Port Lions UST 552,375 - - 552,375
Total Borough Projects 10,230,000$ -$ -$ 10,230,000$
203
Project To
date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
8,000,000$ -$ 2,230,000$ -$ -$ -$
31,766.02 - - - - -
8,031,766$ -$ 2,230,000$ -$ -$ -$
89,601$ 1,277,647$ -$ -$ -$ -$
- - 1,592,841 - - -
73,621 739,877 - - - -
231,403 788,025 - - - -
- - 2,035,193 - - -
100 - 383,389 - - -
- - - 1,797,829 - -
12,951 655,148 - - - -
- - 552,375 - - -
407,676$ 3,460,697$ 4,563,798$ 1,797,829$ -$ -$
204
Project Title:East and KMS Roofing Replacement Project Number: 15003
Project Description:To replace roofs on East Elmentary and KMS
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 100,043 66,056 33,987 33,987 - - - -
Construction 1,111,584 14,146 1,097,438 1,097,438 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 55,578 - 55,578 55,578 - - - -
Overhead 100,043 9,399 90,644 90,644 - - - -
Totals 1,367,248$ 89,601$ 1,277,647$ 1,277,647$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
Project Title:East Elementary School Renovation Project Number: 15004
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 116,549 - 116,549 - 116,549 - - -
Construction 1,294,993 - 1,294,993 - 1,294,993 - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 64,750 - 64,750 - - - - -
Overhead 116,549 - 116,549 - 116,549 - - -
Totals 1,592,841$ -$ 1,592,841$ -$ 1,528,091$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
Project Title:Main and Peterson Elementary Flooring Replacement Project Number: 15005
Project Description:To replace flooring at Main and Peterson Elementary
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 40,675 29,149 11,526 11,526 - - - -
Construction 677,915 34,105 643,810 643,810 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 33,896 - 33,896 33,896 - - - -
Overhead 61,012 10,367 50,645 50,645 - - - -
Totals 813,498$ 73,621$ 739,877$ 739,877$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
205
Project Title:Peterson Elementary Boilers and Controls Project Number: 15006
Project Description:To replace boilers and controls at Peterson Elementary
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 66,848 55,749 11,099 11,099 - - - -
Construction 835,597 165,862 669,735 669,735 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 41,779 - 41,779 41,779 - - - -
Overhead 75,204 9,792 65,412 65,412 - - - -
Totals 1,019,428$ 231,403$ 788,025$ 788,025$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
Project Title:KMS Fire Alarms, HVAC and Elevator Controls Project Number: 15007
Project Description:To replace fire alar, HVAC and elevator controls at KMS
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 164,129 - 164,129 - 164,129 - - -
Construction 1,641,285 - 1,641,285 - 1,641,285 - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 82,063 - 82,063 - - - - -
Overhead 147,716 - 147,716 - 147,716 - - -
Totals 2,035,193$ -$ 2,035,193$ -$ 1,953,130$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimburseable by the State of Alaska
Operating Budget Effect:None
Project Title:Ahkiok, Karluk and Ouzinkie Schools Flooring Replacement Project Number: 15008
Project Description:To replace flooring at Ahkiok, Karluk and Ouzinkie schools
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 19,174 - 19,174 - 19,174 - - -
Construction 319,574 - 319,574 - 319,574 - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 15,979 - 15,979 - 15,979 - - -
Overhead 28,762 100 28,662 - 28,662 - - -
Totals 383,489$ 100$ 383,389$ -$ 383,389$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
206
Project Title:Paving and UST Replacement Project Number: 15009
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 117,890 - 117,890 - - 117,890 - -
Construction 1,473,630 - 1,473,630 - - 1,473,630 - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 73,682 - 73,682 - - - - -
Overhead 132,627 - 132,627 - - 132,627 - -
Totals 1,797,829$ -$ 1,797,829$ -$ -$ 1,724,147$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
Project Title:Playground Replacements Project Number: 15010
Project Description:To replace/upgrade playground equipment
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 41,289 - 41,289 41,289 - - - -
Construction 575,055 - 575,055 575,055 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead 51,755 12,951 38,804 38,804 - - - -
Totals 668,099$ 12,951$ 655,148$ 655,148$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
Project Title:Main, Old Harbor and Port Lions UST Replacement Project Number: 15011
Project Description:To replace underground storage tanks at Main Elementary, Old Harbor and Port Lions Schools
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 41,709 - 41,709 - 41,709 - - -
Construction 447,952 - 447,952 - 447,952 - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 22,398 - 22,398 - 22,398 - - -
Overhead 40,316 - 40,316 - 40,316 - - -
Totals 552,375$ -$ 552,375$ -$ 552,375$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
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CAPITAL PROJECTS
Fund 490-Enterprise Funds Capital Projects
FY16
Amended
Budget
Completed
Projects
FY 2017
Additions
FY2017
L-T-D Budget
Revenues:
Loan Payable ACWF 505031 3,000,000$ -$ -$ 3,000,000$
Reveue Bonds 3,650,000 - - 3,650,000
State Legistlative Grants 7,529,000 - - 7,529,000
Loan Payable ACWF 505041 14,463,548 - - 14,463,548
Loan Payable ACWF 505061 3,000,000 - - 3,000,000
Interest Earnings 357,452 - - 357,452
Total Revenues/Transfers In 32,000,000$ -$ -$ 32,000,000$
Projects:
07013 Landfill Lateral Expansion 32,000,000 - - 32,000,000
Total State Grant Projects 32,000,000$ -$ -$ 32,000,000$
209
Project To Date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
3,000,000$ -$ -$ -$ -$ -$
- 3,650,000 - - - -
7,529,000 - - - - -
11,537,879 2,925,669 - - - -
3,000,000 - - - - -
- 357,452 - - - -
25,066,879$ 6,933,121$ -$ -$ -$ -$
27,717,575 4,282,425 - - - -
27,717,575$ 4,282,425$ -$ -$ -$ -$
210
Project Title:Landfill Lateral Expansion Project Number: 07013
Project Description:To extend the landfill
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction Mtg In House 200,000$ 167,578$ 32,422$ 32,423$ -$ -$ -$ -$
Construction Admin Consultant 10,000 7,670 2,330$ 2,330 - - - -
Design Services 3,750,000 3,416,012 333,988$ 333,988 - - - -
Construction 25,000,000 23,640,749 1,359,251$ 1,359,251 - - - -
Equipment 75,000 1,240 73,760$ 73,760 - - - -
Contingency 2,215,000 - 2,215,000$ 2,215,000 - - - -
Indirect Admin 750,000 484,327 265,673$ 265,673 - - - -
Totals 32,000,000$ 27,717,575$ 4,282,425$ 4,282,425$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant and Loan
Operating Budget Effect:None
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CAPITAL PROJECTS
Fund 495-Enterprise Funds Capital Projects
FY16
Amended
Budget
Completed
Projects
FY 2017
Additions
FY2017
L-T-D Budget
Revenues:
State Grants 1,105,758 - - 1,105,758
Bond Proceeds 18,524,242 - - 18,524,242
Interest earnings 150,000 - - 150,000
Transfers in:
General Fund 85,000 - - 85,000
Total Revenues/ Transfers In 19,865,000$ -$ -$ 19,865,000$
Projects:
09010 Hospital Care Center Design 19,865,000 - - 19,865,000
Total State Grant Projects 19,865,000$ -$ -$ 19,865,000$
213
Project To
Date
Activity
FY 2017
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
1,105,758 - - - - -
18,524,242 - - - - -
152,740 - - - - -
85,000 - - - - -
19,685,000$ -$ -$ -$ -$ -$
15,567,986 - - - - -
15,567,986$ -$ -$ -$ -$ -$
214
Project Title:Hospital Care Center Design Project Number: 09010
Project Description:Conceptual planning and design for a new care center
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2016-17 2017-18 2018-19 2019-20 2020-21
Construction Mgt in House 9,174$ 9,307$ (133)$ -$ -$ -$ -$ -$
Const. Mgt by Consultant 7,865 7,865 - - - - - -
Site Investigation 15,350 15,377 (27) - - - - -
Design Services 1,237,148 948,054 289,094 - - - - -
Construction 15,464,346 14,406,997 1,057,349 - - - - -
Equipment - - - - - - - -
Indirect Administration 607,599 180,386 427,213 - - - - -
Project Contingency 2,523,518 - 2,523,518 - - - - -
Totals 19,865,000$ 15,567,986$ 4,297,014$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:General Fund
Operating Budget Effect:None
215
ENTERPRISE FUNDS
Enterprise Funds Description
Enterprise funds are a different type of fund than the General or Special Revenue Funds. They are similar to
business operations in that they facilitate their expenses based on the revenues they generate from the charges on
the services they provide.
The Borough has four enterprise funds, they are: Municipal Solid Waste, Hospital Facility, the Kodiak Fisheries
Research Center and 911 Emergency Telephone Services.
216
ENTERPRISE FUNDS
Included in the Enterprise Funds of the Kodiak Island Borough are solid waste management, the hospital, the
Kodiak Fisheries Research Center and 911 Services.
Enterprise Funds Recap
Solid Waste
Enterprise Fund
Hospital
Enterprise
Fund
Kodiak Fisheries
Research Center
911
Service Total
Beginning Net Assets 4,073,212$ 30,570,925$ 11,138,928$ -$ 45,783,065$
Revenues
Disposal Fees 3,142,634 - - - 3,142,634
Rents and Royalties - 1,947,800 1,010,797 - 2,958,597
PERS on Behalf Payment 123,336 - 34,939 - 158,275
Metal Recylcing 6,800 - - - 6,800
Customer Charges - - - 35,000 35,000
Interest Earnings 30,000 142,583 40,000 - 212,583
Use of Fund Balance 465,732 96,958 552,447 - 1,115,137
Transfers in - 66,500 45,000 - 111,500
Total Revenues and Transfers In 3,768,502 2,253,841 1,683,183 35,000 7,740,526
Total Available Funds 7,841,714 32,824,766 12,822,111 35,000 53,523,591
Expenses
Waste Disposal - - - -
Personnel Costs 1,481,302 34,000 422,802 1,500 1,939,604
Contracted Services 230,000 - - 33,400 263,400
Dorm Facility - - 38,300 - 38,300
Depreciation 950,925 1,390,679 637,381 - 2,978,985
Debt Service Interest - 721,162 - - 721,162
Other 1,106,275 108,000 584,700 100 1,799,075
Total Use of Funds 3,768,502 2,253,841 1,683,183 35,000 7,740,526
Est. Net Assets 06/30/2017 4,073,212$ 30,570,925$ 11,138,928$ -$ 45,783,065$
217
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218
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE
Program Description
The Kodiak Island Borough manages the solid waste collection services with a private contractor and
provides waste disposal and limited recycling services for the residents and commercial generators located on the
Kodiak road system. Residents and commercial waste generators may also deliver solid waste such as garbage,
household hazardous waste, construction debris, scrap metal, asbestos, and used oil to the baler facility for
disposal.
The Engineering/Facilities Department is responsible for the administration, operation, and maintenance
of the baler facility, landfill area, and the newly completed Leachate Treatment Plant. The landfill is operated in
compliance with federal, state, and local regulations and guidelines.
Goals
To provide cost effective, environmentally safe waste collection, disposal, and recycling services for the
generators located on the Kodiak road system. To strengthen the Integrated Solid Waste Management
Policy, required by the State, by following the hierarchy of:
(1) Waste Source Reduction
(2) Recycling
(3) Treatment of all leachate.
(4) Disposal wherever economically feasible.
(5) Focus on the startup of the new Leachate Treatment Plant and associated supporting
infrastructure.
Achieve solid waste diversion goals of 50% by 2020 in accordance with the Borough’s Strategic Plan.
Establish improvements to solid waste collection system in accordance with the Borough’s Solid Waste
Management Plan.
Objectives for 2016-2017
Manage the long-term contract for collection.
Establish and manage a plan for next steps in progression toward Solid Waste Management Plan goals.
Complete construction of the Leachate Treatment Plant.
Search for funding sources to augment local funds needed for closure/post closure and expansion
expenses.
Compile and fund a long term major maintenance plan for the Baler Building Facility and the soon to be
completed Leachate Treatment Plant.
Significant Budget Changes
There is an increase in the budget to keep pace with landfill operating costs. A 15% budget increase is proposed to
fund the following:
Operation of the new Leachate Treatment Plant
Repair and replacement of the Landfill Baler floor and roof
Replace the Landfill Scale Shack
Replace Landfill heavy equipment scheduled for this year
Begin installment payments for landfill construction bonds
219
MUNICIPAL SOLID WASTE
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Penalties & Interest Tax 8,153$ 5,791$ 2,000$ 9,267$ 2,000$
Licenses & Permits - - - - -
PERS on Behalf Payment - 24,487 38,357 29,193 123,336
Disposal Fees 2,207,846 2,569,261 2,808,000 2,373,383 3,140,634
Interest Earnings 67,093 23,929 30,000 71,983 30,000
Miscellanous 89,372 48,137 71,617 19,988 6,800
Transfers In 13,500 64,383 6,000 713 -
Premium on Bonds 27,211 27,211 - - -
Use of Fund Balance - - 812,803 - 465,732
TOTAL REVENUES 2,413,175$ 2,763,199$ 3,768,777$ 2,504,526$ 3,768,502$
Expenditures
WASTE DISPOSAL:
Personnel Services 487,641$ 348,122$ 639,233$ 591,915$ 697,711$
Employee Benefits 388,712 488,913 421,266 398,412 540,590
Contracted Services 174,455 133,047 181,000 140,084 143,000
Legal Fees 10,829 5,958 8,000 27,746 4,000
Contributions 39,106 38,909 46,000 34,885 46,000
Support Goods & Services 701,779 769,317 1,080,300 671,140 546,400
Capital Outlay - 4,848 - - -
Debt Service Interest - - - 10,462 -
Closure/Post Closure (377,471) 422,016 - 1,926,769 25,000
Other - (12,345) - - -
Depreciation 278,342 269,275 322,619 302,906 414,000
Subtotal 1,703,392$ 2,468,060$ 2,698,418$ 4,104,319$ 2,416,701$
LEACHATE PLANT:
Personnel Services - - 127,827 56,686 136,525
Employee Beneftis - - 84,907 39,895 106,476
Professional Services - - 69,000 27,751 87,000
Supprt Goods & Services - - 251,700 138,545 464,875
Capital Outlay - - - - 20,000
Depreciation - - 536,925 - 536,925
Subtotal - - 1,070,359 262,877 1,351,801
TOTAL EXPENDITURES 1,703,392$ 2,468,060$ 3,768,777$ 4,367,196$ 3,768,502$
PERSONNEL
Position:FY 2014 FY 2015 FY 2016 FY 2017
Enviromental Specialist 1 1 1 1
Baler/Landfill Supervisor 1 1 1 1
Baler Operator II 2 1 1 1
Baler Operator I 3 4 4 4
Landfill Attendant 0 0 0 1
TOTAL 7 7 7 8
Position:
Treatment Plant Operator Lead 0 0 1 1
Treatment Plant Operator 0 0 0 1
Treatment Plant Operator Trainee 0 0 0 1
TOTAL - - 1 3
220
PROGRAM BUDGET SUMMARY
HOSPITAL ENTERPRISE FUND
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health
System in Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to reflect the
partnership. The lease payment made to the Kodiak Island Borough is $60,000 per month.
More recently, the Borough has constructed a 22 bed long-term care facility. The construction project will
be complete in fall 2016, however construction is substantially complete and people have already moved into the
facility. This long term care center is leased to Providence Health and Services in Alaska; lease payments made by
Providence will cover all the Borough’s expenses related to this facility.
The Fern Fuller Trust also provides revenue to this fund annually for the purchase of new equipment. For
FY2017 we are budgeting $66,500 from this source.
Goal
This fund collects lease and other resources to be used for maintenance of current facilities and
construction of new facilities.
Objectives for 2016-2017
To purchase replacement equipment.
To maintain a healthy fund balance.
To work towards completing the R&R schedules as they come due.
Significant Budget Changes
There are no significant budget changes for FY2017.
221
HOSPITAL ENTERPRISE FUND
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Interest Earnings 73,207$ 34,410$ 40,000$ 147,986$ 142,583$
LTC Lease 430,000 1,039,789 1,041,360 1,239,827 1,227,800
Providence Lease 720,000 720,000 720,000 720,000 720,000
Other - - - - -
Use of Fund Balance - - 117,818 - 96,958
Operating Transfers In 66,500 66,500 66,500 66,500 66,500
Premium on Bonds 113,821 113,821 85,360 113,822 -
TOTAL REVENUES 1,403,528$ 1,974,521$ 2,071,038$ 2,288,134$ 2,253,841$
Expenditures
Employee Salaries 10,000$ 30,000$ 10,000$ 22,000$ 34,000$
Employee Benefits - - - - -
Support Goods & Services 5,791 49 - 75 -
Contracted Services 100 - - - -
Depreciation 867,914 842,644 1,222,500 1,133,501 1,390,679
Debt Service Interest 748,721 782,943 730,538 - 721,162
Operating Transfers - - - - -
Contributions 108,000 108,000 108,000 108,000 108,000
TOTAL EXPENDITURES 1,740,525$ 1,763,637$ 2,071,038$ 1,263,576$ 2,253,841$
222
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
The Kodiak Island Borough is the owner/landlord of this state of the art fisheries research center. This
facility is managed, operated and maintained by the Engineering and Facilities department of the Borough. The
Kodiak Fisheries Research Center (KFRC) houses a multi-agency research team committed to the preservation,
enhancement and management of the North Pacific and Arctic marine ecosystems. In addition, the KFRC contains a
public interpretive center that provides an educational and interactive overview of marine life through graphic
display panels, interactive computer programs and videos, a topographic map of Kodiak Island, a touch tank with
live tide pool creatures and a 10 foot diameter aquarium featuring local marine finfish, shellfish and other marine
organisms. The Center also leases office space the Kodiak Island Borough School District and the State of Alaska
Department of Fish and Game.
The main source of revenue from this facility is in the form of lease payments. The major tenant of the
facility is the National Oceanic and Atmospheric Administration (NOAA) and its subsidiary, National Marine
Fisheries Service (NMFS), as well as the State of Alaska’s Department of Fish and Game and the Kodiak Island
Borough School District.
Goals
To provide a world-class research center for use by the National Marine Fisheries Service (a division
of NOAA), the Alaska Department of Fish and Game, and the University of Alaska School of Fisheries
and Marine Science.
Provide an interpretive center to enhance the public’s knowledge, understanding and appreciation of
the rich diverse ecosystem surrounding the Kodiak Archipelago.
Objectives for 2016-2017
• To minimize the vacancy rate of leasable space in the facility.
• Work with tenants to create flexible space for future research grants.
• Clean (pig) the intake lines on a Bi-annual basis.
• Working with NOAA on a funding source for their chiller needs. This will reduce the electrical load on the
building, supply supplemental heat to the facility and supply t he critically needed chilled seawater to the
labs.
• Renewal and Replacement of vertical turbine pumps columns and shafts.
Significant Budget Changes
There are no significant budget changes for FY2017.
223
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
PERS on Behalf Payment $ - $ 8,162 $ 10,600 $ 10,229 $ 34,939
Interest Earnings 38,550 22,485 20,000 32,212 40,000
Rents and Royalties 1,848,802 2,258,392 1,642,417 1,605,327 1,004,677
Miscellanous - Classified 2,959 8,640 6,780 8,640 6,120
Operating Transfers In - 21,474 - - 45,000
Use of Fund Balance - - 126,947 - 552,447
TOTAL REVENUES 1,890,310$ 2,319,153$ 1,806,744$ 1,656,407$ 1,683,183$
Expenditures
RESEARCH FACILITY
Personnel 216,571$ 124,910$ 231,276$ 211,220$ 242,898$
Employee Benefits 137,039 144,667 140,907 129,497 179,904
Support Goods & Services 4,734 3,039 11,800 7,163 164,500
Depreciation 636,142 636,139 750,111 641,669 637,381
Debt Service-Interest 225,401 188,300 - 148,663 -
Janitorial 50,114 51,403 61,250 51,990 60,200
Heating 143,228 83,362 155,000 54,179 110,000
Electrical 148,287 147,060 150,000 139,799 144,000
Plumbing 40,120 28,023 127,000 45,018 37,000
Air Conditioning - 5,988 2,500 143 2,000
Elevators 2,150 1,800 3,000 2,680 2,500
Miscellaneous 36,732 33,725 78,000 36,873 59,500
Building Repair and Maint 630 5,489 50,000 770 5,000
Other - (4,115) - - -
Subtotal 1,641,147$ 1,449,790$ 1,760,844$ 1,469,665$ 1,644,883$
DORM FACILITY
Personnel 3,524$ 3,754$ -$ 4,598$ 400$
Employee Benefits 2,224 1,963 - 2,759 -
Support Goods & Services - (318) - - -
Janitorial 424 2,867 1,200 1,460 1,500
Heating 12,062 9,932 16,000 6,607 13,500
Electrical 4,697 4,861 6,500 4,380 5,700
Plumbing 10,264 5,988 8,000 5,389 8,000
Air Conditioning 628 - - - -
Elevator - - 500 - -
Miscellaneous 6,136 6,872 11,200 7,149 8,200
Bldg Repair/Maint 4 908 2,500 410 1,000
Subtotal 39,962$ 36,829$ 45,900$ 32,753$ 38,300$
TOTAL EXPENDITURES 1,681,109$ 1,486,619$ 1,806,744$ 1,502,418$ 1,683,183$
PERSONNEL
Position:FY 2014 FY 2015 FY 2016 FY 2017
Maintenance Engineer 1 1 1 1
Receptionist/Interpretive Specialist 1 1 1 1
Maintenance Coordinator 0.2 0.2 0.2 0.2
Receptionist 0.5 0.5 0.5 0.5
TOTAL 2.7 2.7 2.7 2.7
224
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
This program is funded solely by a levy on individual phone lines in the area served. This levy generates
approximately $2,900 in revenue each month. The program provides for maintenance of an enhanced emergency
response call-in system. The system hardware (located in the City of Kodiak dispatch center) instantly displays
owner and address information from the phone number calling 911. This system ensures appropriate and timely
response to anyone calling, even when they are incapable of conversing with the dispatcher. The Community
Development department is responsible for maintenance of the mapping that supports the E911 system.
Goal
Provide quick and efficient emergency service to all service subscribers.
Objectives for 2016-2017
To maintain an enhanced 911 telephone system that provides emergency response to callers.
To ensure that local street addressing supports enhanced 911 system operations.
To explore expansion of the system to additional geographic areas in the region; and additional
emergency notification options.
Significant Budget Changes
There are no significant budget changes in FY201 7.
225
911 SERVICE
REVENUES AND EXPENDITURES
FY 2014
Actual
FY 2015
Actual
FY 2016
Budget
FY 2016
Actual
FY 2017
Budget
Revenues
Interest Earnings -$ -$ -$ -$ -$
Customer Charges 39,817 33,961 40,000 30,417 35,000
TOTAL REVENUES 39,817$ 33,961$ 40,000$ 30,417$ 35,000$
Expenditures
Allocated Salaries 3,000$ 3,000$ 1,500$ 1,500$ 1,500$
Contracted Services 36,719 30,869 38,400 28,818 33,400
Support Goods & Services 98 92 100 98 100
TOTAL EXPENDITURES 39,817$ 33,961$ 40,000$ 30,417$ 35,000$
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APPENDIX
STATISTICAL INFORMATION
GENERAL INFORMATION
The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai
Peninsula and approximately 200 miles south of Anchorage. Nearly two-thirds of the Borough lies in the Kodiak
Archipelago. One-third of the Borough is on the Alaska Peninsula across the Shelikof Strait from Kodiak Island. The
Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts. The Borough
was incorporated September 30, 1963 as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as
amended.
The general population of the Kodiak Island Borough fluctuates between 14-15,000 with most of the population
located in and around the largest City on the island, Kodiak. There are also five other cities/communities located
throughout the archipelago, all accessible only by small commuter aircraft or boat. A large portion of the borough
encompasses the National Kodiak Wildlife Refuge (approximately 1.9 million acres) which is managed by the U. S.
Fish and Wildlife Service.
ECONOMIC CONDITION AND OUTLOOK
The economic condition of the Kodiak Island Borough remains healthy. The main industries of the Borough are
commercial fishing, tourism, government, and community support services. While some segments of the
commercial fishing industry have declined, others have grown. Tourism continues to grow in Kodiak with an
increased number of visitors each year. To accommodate this demand, construction of fishing lodges, bed and
breakfast accommodations and recreational facilities have increased along with an increase in charter boat and
guide operations. There have also been a number of cruise ships visiting Kodiak in recent years as the cruise ship
companies have expanded their tours of Alaska’s coastal communities.
Relatively new to the Kodiak Island Borough is the aerospace industry, which began with construction of the
Kodiak Launch Complex in 1998. Owned by the Alaska Aerospace Development Corporation (AADC), a public
corporation of the State of Alaska, the Kodiak Launch complex is the first complete launch facility built in the
United States since the 1960's and the first not owned by the Federal Government. The state-of-the-art facility
includes a launch control center, payload processing facility, spacecraft assembly building and launch pad. It is
designed to handle small to medium sized rockets used to launch low earth satellites, as well as military, scientific
and research missions.
Kodiak is home to the largest U.S. Coast Guard base in the country, employing nearly 1,400 people and providing
vital services to the marine industries that are an integral part of Kodiak's make-up as well as making a significant
contribution to the Kodiak community.
The Seafood industry is by far the largest industry in the Kodiak Island Borough. This industry includes commercial
fishing, fisheries research, management and enforcement, seafood processing, and maintenance and support
services. Kodiak is home to the largest port in the State, housing over 700 commercial vessels and consistently
ranks among the top ten ports in the United States in terms of amount and value of product delivered.
The preliminary unemployment rate at June 30, 2016 is 6.7%, compared 6.9% at June 30, 2015. Hiring of seasonal
cannery workers traditionally peaks around July and is virtually nil in December, which generally accounts for
seasonal lows and highs in unemployment. The local unemployment rate has fluctuated from 4.9% to 7.4% over
the last five years, but the overall average has remained around 6.2%.
Kodiak’s general real estate market has been increasing since the late 1980’s. From about the year 2000 until
the general crash of the lower forty-eight real estate market in 2007 Kodiak’s market was increasing by 6-12%
annually. When the real estate economy and the general economy of this country fell drastically in 2007, the
Kodiak real estate market generally continued to grow 2-4% annually through 2012. The market leveled out in
2013 and 2014, for the most part, but sales in 2016 show a continued value increase of about 2%. The
assessed value of real and personal property in the Kodiak Island Borough rose from $835,525,537 in fiscal
228
year 2008 to $1,312,339,398 in fiscal year 2017, an increase of approximately 57% over ten years.
In 2014 we saw a drastic change in the price per barrel of oil. Oil royalties and taxes are the main source of
revenue for the State. This impacts all communities in Alaska as the State’s revenue sharing will be adversely
impacted as well as State contributions to education and State funded projects that add employment and cash
flow to many communities will be drastically reduced. For Kodiak, the affect is less dramatic as Kodiak’s
economy is mainly centered on the fishing and fish processing industries. Overall catch levels and landings
have remained fairly constant over the last few years and 2017 projections point to a continuation of this trend.
Prices and various species landings vary, but overall this is a very stabilizing element of the local economy in
providing employment, demand for subsidiary industries and businesses, and strengthening the tax base with
both severance and raw fish taxes.
We believe the Kodiak Island Borough will continue to grow economically through the next decade. Our deposits
in local banks (up 73 % in last ten years) point in this direction. At the same time there is a real possibility that our
population will decrease.
229
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Expires
MAYOR Jerrol Friend 2016
PO Box 175
Kodiak, AK 99615
ASSEMBLY MEMBERS Kyle Crow 2018
410 W. Rezanof Dr.
Kodiak, AK 99615
Larry LeDoux 2017
P.O. Box 1042
Kodiak, AK 99615
Frank Peterson, Jr. 2016
P.O Box 8868
Kodiak, AK 99615
Dan Rohrer 2017
PO Box 786
Kodiak, AK 99615
Rebecca Skinner 2017
326 Center Ave., Ste 204
Kodiak, AK 99615
Mel Stephens 2016
PO Box 1129
Kodiak , AK 99615
Dennis Symmons 20 18
PO Box 8957
Kodiak, AK 99615
BOROUGH MANAGER Michael Powers
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486-9300
Fax: (907) 486-9374
BOROUGH CLERK Nova Javier, CMC
710 Mill Bay Road
Kodiak , AK 99615
Phone: (907) 486-9310
Fax: (907) 486-9374
BOROUGH ATTORNEY Levesque Law Group
3380 C Street Suite 202
Anchorage, AK 99503
Phone: (907) 261-8931
222
Borough Offices
Mailing Address Kodiak Island Borough
710 Mill Bay Road
Kodiak,AK 99615
Web Address www.kodiakak.us
Departments
Assessing Department 907 486 9353
Clerk’s Office 907 486 9310
Engineering/Facilities Department 907 486 9343
Baler Facility 907 486 9345
Kodiak Fisheries Research Center 907 481 1800
Finance Department 907 486 9323
Cashier 907 486 9324
Management Information Services 907 486 9333
Manager's Office 907 486 9300
Other Borough Contacts
Bayside Fire Station 907 486 4536
Women’s Bay Volunteer Fire Department 907 487 4312
Contact Information
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224
2010 2011 2012 2013 2014 2015 2016
Borough Clerk 3333333
Manager 3443455
Assessor 4 5 5 5 5 5 5
Engineering/Facilities 4.25 4.2 4.2 5.3 5.3 5.5 5.5
Community Development 5 4.2 4.2 4.6 4.6 5 5
Finance 7 6.75 6.75 7 7 7 7
Finance/Informational Technology 3 4 4.25 3.5 3.5 4 4
Subtotal General Fund 29.25 31.15 31.4 31.4 32.4 34.5 34.5
Land Sales 1 2 2 1.1 1.1 1 1
Building and Grounds 2 1.2 1.2 2 2 2 2
Bayside Fire Department 1111111
Municipal Solid Waste 77.87.87777
Kodiak Fisheries Research 22.62.63333
Total 42.25 45.75 46 45.5 46.5 48.5 48.5
FY2010 FY2016 Personnel Count
225
Step
ASSESSING
Director E82 $84,656 $126,683
Property Appraiser 19.0 $57,930 $77,909
Appraiser Technician 14.0 $45,255 $60,862
Assessment Clerk II 12.0 $40,988 $55,138
Assessment Clerk I 10.0 $37,142 $49,953
CLERK'S OFFICE
Director E81 $80,624 $120,651
Administrative Support Specialist B23 $47,139 $70,544
Administrative Support Specialist B21 $42,757 $63,987
COMMUNITY DEVELOPMENT
Director E82 $84,656 $126,683
Assistant Planner 16.0 $49,953 $67,180
Associate Planner/LRP 20.5 $62,384 $83,899
Associate Planner/ENF 20.5 $62,384 $83,899
Code Enforcement Officer 18.5 $56,517 $76,009
GIS Analyst 19.0 $57,930 $77,909
Secretary Ill 11.0 $39,023 $52,482
ENGINEERING &FACILITIES
Director E83 $88,888 $133,017
Solid Waste Manager/Environmental Specialist 23.0 $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 B24 $49,496 $74,070
Maintenance Engineer KFRC 19.0 $57,930 $77,909
Projects Manager 20.0 $60,862 $81,853
Projects Assistant 17.5 $53,793 $72,346
Baler Operator II 17.5 $53,793 $72,346
Maintenance Mechanic 17.0 $52,482 $70,581
Baler Operator I 16.0 $49,953 $67,180
Secretary Ill 11.0 $39,023 $52,482
Interpretive Specialist/Receptionist KFRC 10.5 $38,071 $51,201
FINANCE DEPARTMENT
Director E83 $88,888 $133,017
General/Revenue Accountant 20.5 $62,384 $83,899
Accounting Technician AP /Payroll 15.0 $47,545 $63,944
Cashier 11.0 $39,023 $52,482
Secretary Ill 11.0 $39,023 $52,482
PAY RANGE
CLASS TITLES AND PAY RANGES
DEPARTMENT
226
DEPARTMENT Step
MANAGEMENT INFORMATION SYSTEMS
IT Supervisor 20.5 $62,384 $83,899
Programmer/Analyst 19.0 $57,930 $77,909
PC Tech II 17.0 $52,482 $70,581
PC Tech I 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 $54,570 $81,664
SERVICE DISTRICTS
Manager D61 $69,646 $104,223
NOTES
*
*
*Union employees are paid under the old pay scale (denoted by numeric steps)
Non union employees are paid under the new pay scale adopted June 2014 (denoted by
alpha numeric steps)
CLASS TITLES AND PAY RANGES (cont'd)
PAY RANGE
Employees hired on or before July 7,1983 receive a longevity bonus of 5,I 0,or 15%.
Employees hired between July 8,1983 and September 30,1994 receive a longevity
bonus of 5 or 10%.Employees hired after October 1,1994 receive a longevity bonus of
5%.The amount of the bonus is determined by years of service.
227
Fiscal School Unemployment
Year Population (a) Enrollment (b) Rate (c)
2006 13,457 2,718 7.3%
2007 13,664 2,636 6.0%
2008 13,954 2,671 6.6%
2009 13,860 2,598 7.1%
2010 13,592 2,567 7.2%
2011 13,870 2,543 7.1%
2012 13,870 2,517 6.3%
2013 13,824 2,513 5.6%
2014 13,797 2,483 5.8%
2015 13,819 2,444 4.9%
2016 Not available 2,437 5.3%
Sources:(a)State Department of Labor
(b)State of Alaska Department of Education
(c)State of Alaska,Department of Labor and Workforce Development
DEMOGRAPHIC STATISTICS
KODIAK,ALASKA
Last Ten Fiscal Years
2300
2350
2400
2450
2500
2550
2600
2650
2700
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
School Enrollment
Source: State of Alaska Department of Education
228
13,100
13,200
13,300
13,400
13,500
13,600
13,700
13,800
13,900
14,000
14,100
Actual and Projected Population
FY2005 2015 Actual,FY2016 FY2019 Projected
Source: Kodiak Island Borough records
Deposits in
Local Banks
Fiscal No.of No.of
Year Permits Value Permits Value Commercial Residential
2006 30 1,555,718 192 10,372,416 141,434,000 213,258,488 497,589,811
2007 42 3,277,292 148 8,780,900 140,915,000 227,514,405 507,013,524
2008 53 25,269,361 129 7,875,188 139,416,000 275,369,008 528,138,324
2009 50 34,081,887 147 7,848,428 175,141,000 312,122,205 610,877,819
2010 52 4,756,120 156 11,687,178 192,242,000 327,248,533 665,668,816
2011 46 24,165,884 158 6,666,400 194,289,000 317,950,418 725,191,600
2012 48 5,693,295 119 4,477,641 227,392,000 345,529,161 741,503,300
2013 59 85,969,566 160 5,649,717 230,391,000 364,353,810 767,122,801
2014 44 33,062,171 111 3,589,833 252,999,000 386,480,100 788,418,800
2015 56 30,619,135 142 4,991,907 239,129,000 452,535,972 750,341,200
2016 56 4,882,606 160 5,983,768 245,354,000 557,583,376 754,756,022
*Estimated value of real property
Source:Borough Assessing records and City of Kodiak building department.
CONSTRUCTION PROPERTY VALUE*
Commercial Residential
PROPERTY VALUE,CONSTRUCTION AND BANK DEPOSITS
KODIAK,ALASKA
Last Ten Fiscal Years
229
0
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
1,600,000,000
200620072008200920102011201220132014201520162017201820192020Projected Assessed Values
2006 2016 actual,2017 2020 projected
Source: Kodiak Island Borough Certified Roll
0 1000 2000 3000 4000 5000 6000
Bristol Bay Borough
Haines Borough
Lake &Peninsula Borough
Kenai Peninsula Borough
Denali Borough
Aleutians East Borough
Matanuska Susitna Borough
Ketchikan Gateway Borough
Fairbanks North Star Borough
Kodiak Island Borough
Per Capita Tax Comparison
Boroughs Only
230
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
20062007200820092010201120122013201420152016201720182019Severance Taxes
Years 2006 2016 are actuals,2017 2019 are projections
Mining (gravel)
Timber
Fish
Source: Kodiak Island financial records
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
20062007200820092010201120122013201420152016201720182019Raw Fish Tax
2006 2016 are actuals,2017 2019 are projections
Source: Kodiak Island financial records
231
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
2006 2007 2007 2008 2008 2009 2009 2010 2010 2011
Borough:
Land area square miles 7,130 7,130 7,130 7,130 7,130
Miles of improved street 25.6 25.6 25.6 25.6 25.6
Building Permits:
Permits issued 190 182 197 208 204
Value of buildings (thousands) 12,058 7,874 41,930 16,443 30,832
Fire Protection :
Number of fire stations 22222
Number of employees 1 1 1 1 1
Police Protection:none
Recreation:
Parks (number of acres) 223 223 223 223 223
Facilities:
Number of playgrounds 1515151515
Number of swimming pools 11111
Public Education
Number of schools
Kodiak Area Elementary School 44444
Kodiak Area Middle School 11111
Kodiak Area High School 11111
Village Schools (a) 76777
Number of staff
support personnel (b) 202.4 204.8 217.3
teachers (c) 208.52 217.78 202.62
students 2,636 2,671 2,598 2,567 2,543
Number of Municipal Employees 4343434747
Elections:
Number of registered voters 9,417 9,587 9,599 9,649 9,649
Number voting in last election 2,407 2,105 2,477 2,480 2,480
Percent of registered voters 26% 22% 26% 26% 26%
(a)the majority of Village Schools are grades K 12
(b)all non teaching employees
(Provided by the City of Kodiak within the city limits and by the State of Alaska outside the
city boundaries.)
(c)School district personnel figures including staffing from the General fund and Grants.Grant
staffing varies from year to year depending on the number of grants received.
232
MISCELLANEOUS STATISTICAL DATA (cont'd)
Last Ten Fiscal Years
2011 2012 2012 2013 2013 2014 2014 2015 2015 2016
Borough:
Land area square miles 7,130 7,130 7,130 7,130 7,130
Miles of improved street 25.6 25.6 25.6 25.6 25.6
Building Permits:
Permits issued 167 219 155 198 216
Value of buildings (thousands) 6,141 91,619 36,652 35,611 10,856
Fire Protection :
Number of fire stations 22222
Number of employees 11111
Police Protection:none
Recreation:
Parks (number of acres) 223 223 223 223 223
Facilities:
Number of playgrounds 15 15 15 15 15
Number of swimming pools 11111
Public Education
Number of schools
Kodiak Area Elementary School 44444
Kodiak Area Middle School 11111
Kodiak Area High School 11111
Village Schools (a) 77777
Number of staff
support personnel (b)
teachers (c)
students 2,517 2,513 2,483 2,444 2,437
Number of Municipal Employees 454445 4444
Elections:
Number of registered voters 9,479 9,585 9,100 9,585 9,585
Number voting in last election 2,139 1,250 1,968 1,800 1,800
Percent of registered voters 23% 13% 22% 19% 19%
(a)the majority of Village Schools are grades K 12
(b)all non teaching employees
(c)School district personnel figures including staffing from the General fund and Grants.Grant
staffing varies from year to year depending on the number of grants received.
(Provided by the City of Kodiak within the city limits and by the State of Alaska outside the
city boundaries.)
233
GLOSSARY
ACCRUAL BASIS: The basis of accounting under which the financial effects of a transaction and other events and
circumstances that have cash consequences for the governmental entity are recorded in the period of which those
transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by
the entity.
ADOPTED BUDGET: Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly
at the beginning of the year, and also to the budget document which consolidates all beginning-of-the-year
operating appropriations and new capital project appropriations.
AMERICAN INSTITUTE OF CPAS: Member organization representing the accounting profession. They set ethical
standards, auditing standards and develop the CPA (certified public accountant) exam.
AML: Alaska Municipal League.
ANNUAL BUDGET: A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION: The legal authorization granted to the legislative body of a government that permits officials to
incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are
usually limited in amounts and time that may be expended.
AS: Alaska Statute.
ASSESSED VALUATION: The valuation set upon all real and personal property in the Borough that is used as a basis
for levying taxes. Tax-exempt property is excluded from the assessable base.
ASSESSED VALUE: The fair market value placed on personal and real property owned by taxpayers. State law
requires all taxable property to be assessed annually at 100% of market value.
AUDIT: A systematic collection of the sufficient, competent evidential matter to attest to the fairness of
management’s assertions in the financial statements or to evaluate whether management has efficiently carried
out its responsibilities. The auditor obtains this evidential matter through inspections, observations, inquiries, and
confirmations with third parties.
BALANCED BUDGET: A budget in which planned funds available equal planned expenditures.
BASIS OF ACCOUNTING: The term referring to when revenues, expenditures, expenses, and transfers (and the
related assets and liabilities) are recognized in the accounts and reported in the financial statements. Specifically,
it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the
cash or accrual method.
BLM: Bureau of Land Management. A federal department responsible for managing most vacant federally -owned
land.
BOARD OF EQUALIZATION: An official board of the Kodiak Island Borough that holds annual hearings for the
purpose of settling disputes regarding the assessed value of property within the Borough.
BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified
date in the future, called the maturity date, together with periodic interest at a specified date.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given peri od of time
and the proposed means of financing them. Sometimes the term “budget” designates the financial plan presented
to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
234
BUDGET DOCUMENT: The official written statement prepared by the Borough’s administrative staff to present a
comprehensive financial program to the Borough Assembly. The first part provides overview information, together
with a message from the budget-making authority, and a summary of the proposed expenditures and the means of
financing them. The second consists of schedules supporting the summary. These schedules show in detail the
past year’s actual revenues, expenditures, and other data used in making the estimates. The third p art is
composed of personnel and salary schedules, the chart of accounts, and a glossary.
BUDGET MESSAGE: A general discussion of the proposed budget presented in writing by the budget -making
authority to the Borough Assembly. A budget message contains an explanation of the principal budget items, an
outline of the Borough’s experience during the past period and its financial status at the time of the message, and
recommendations regarding the financial policy for the coming period.
CAFR: Comprehensive Annual Financial Report.
CAPITAL OUTLAY: Expenditures that result in the accumulation of items such as tools, desks, machinery, and
vehicles costing more than $5,000, each having a useful life of more than one year, and that are not consumed
through use are defined as capital items.
CAPITAL PROJECTS FUND: Funds established to account for financial resources to be used for the acquisition or
construction of major capital facilities (other than propriety and trust funds).
CDD: Community Development Department.
CIP: Capital Improvement Plan.
COMPONENT UNIT: A separate government unit, agency, or non-profit corporation that is combined with other
component units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report of a government including: (a)
the five combined financial statements in the combined statement overview and their related notes; (b) combining
statements by fund type and individual fund: and (c) account group financial statements prepared in conformity
with GAAP and organized into a financial report pyramid. It also includes support schedules necessary to
demonstrate compliance with finance-related legal and contractual provisions, required supplementary
information, extensive introductory material, and detailed statistical sections.
CONTINGENCY: Those funds included in the budget for the purpose of providing a means to cover minor
unexpected costs during the budget year.
CONTRACTUAL SERVICES: Items of expenditure from service that the Borough receives primarily from an outside
company.
CPI: Consumer Price Index.
DEBT SERVICE FUNDS: Funds established to account for the accumulation of resources for and the payment of
general long-term debt principal and interest that resulted from the issuance of bonds.
DEFICIT: The excess of expenditures over revenues during an accounting period, or in the case of proprietary
funds, the excess of expenses over revenues during an account ing period.
DEPRECIATION: Occurs when the cost of an asset is spread over its useful life.
ENCUMBRANCES: Commitments related to unperformed contracts, in the form of purchase orders or contracts,
for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the
estimated amount of expenditures that will result if unperformed contracts in process are completed.
235
ENTERPRISE FUND: A proprietary fund established to account for operations that are financed and opera ted in a
manner similar to private business enterprise. In this case, the intent of the governing body is that the expenses,
including depreciation, of providing goods and services to the general public on a continuing basis will be financed
or recovered primarily through user charges.
EXPENDITURE: Decrease in net financial resources. Expenditures include current operating expenses requiring the
present or future use of net current assets, debt service and capital outlays, intergovernmental grants,
entitlements, and shared revenues.
EXPENSES: Outflows or other consumption of assets or incurrence of liabilities (or a combination of both) from
delivering or producing goods, rendering services, or carrying out other government units, and/or other funds.
FIDUCIARY FUND TYPES: The trust and agency funds used to account for assets held by a government unit in a
trustee capacity or an agent for individual, private organizations, other government units, and/or other funds.
FISCAL YEAR: The twelve-month period to which the annual operating budget applies and at the end of which a
government determines the financial position and results of its operations. The Borough’s fiscal year extends from
July 1 to the following June 30.
FUND: A fiscal and accounting entity with a self-balancing set of accounts in which cash and/or other financial
resources, all related liabilities, and residual equities or balances and changes therein are recorded and segregated
to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions, or
limitations.
FUND BALANCE: The difference between the total assets available for appropriation and the total of current
liabilities of the fund.
FUND TYPE: The three broad fund categories of governmental accounting are subdivided into seven fund types.
The seven types are: General; Special Revenue; Debt Services; Capital Projects: Enterprises; Internal Service; and
Trust and Agency.
FWS: Fish and Wildlife Service.
FY: Fiscal Year.
GENERAL FUND: A type of governmental fund used to account for regular day-to-day Borough operations
revenues and expenditures, including school district transactions, which are not accounted for in specific purpose
funds. The primary sources of revenue for this fund are local taxes and federal and state revenues.
GENERAL OBLIGATION BONDS: Debts backed by the full faith and credit of a government agency.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards and guidelines for financial
accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP
encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general applications, but also detailed practices and
procedures. GAAP provides a standard for measuring financial presentations.
GFOA: Government Finance Officers Association.
GIS: Geographic Information Services.
GOVERNMENT FUND TYPES: Funds used to account for the acquisition, use, and balances of expendable financial
resources and the related current liabilities, except those accounted for in the proprietary funds and fiduciary
funds. Under current GAAP, there are four government fund types: General; Special Revenue; Debt Service; and
Capital projects.
236
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): Authoritative accounting and financial reporting
standard-setting body for state and local governments.
HVAC: Heating, ventilation and air conditioning. This is the technology of indoor environmental management.
IN-KIND SERVICES: The Borough pays for some school district expenditures directly, including such items as audit
fees and insurance.
INTERFUND TRANSFERS: Amounts transferred from one fund to another fund, including reimbursements, residual
equity transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared
revenues, or payments in lieu of taxes.
INVESTMENT: Securities held for the production of income in the form of interest in compliance with the policies
set out by the Borough’s Code of Ordinances.
KIB: Kodiak Island Borough.
KIBC: Kodiak Island Borough Code.
KIBSD: Kodiak Island Borough School District
LAPSE: As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a specific period of time.
LEPC: Local Emergency Planning Committee.
LEVY: To impose taxes, special assessments, or service charges for the support of government activities. Also used
to denote the total amount of taxes, special assessments, or service charges imposed by a government .
LIABILITIES: Debts or other legal obligations arising from present obligations of a particular entity to transfer assets
or provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are
included on a government’s balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenue and expenses).
MILL: The measure of the rate of property taxation, representing one-thousandth (0.001) of a dollar of assessed
value.
MILLAGE RATE: The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000
would yield $100 in taxes.
MIS: Management Information Services.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: A basis of accounting in which revenues and other financial
resources are recognized when they become susceptible to accrual, that is, when they are both measurable and
available to finance expenditures of the current period. “Available” means collectable in the current period or
soon enough thereafter to be used to pay liabilities of the curren t period. Expenditures are recognized when the
fund liability is incurred, except for (1) inventories of materials and supplies that may be considered expenditures
either when purchased or when used, and (2) prepaid insurance and similar items that may be considered
expenditures either when paid for or when consumed. All government funds, expendable trust funds, and agency
funds are accounted for using the modified accrual basis of accounting.
237
OBSOLETE: A piece of equipment or system that is out of date, of an outmoded type or model in need of
replacement.
OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending, and ser vice delivery
activities of a government are controlled. The law usually requires the use of an annual operating budget. Annual
operating budgets are essential to sound financial management and should be adopted by every government.
OPERATING TRANSFERS: All interfund transfers other than residual equity transfers.
ORDINANCE: A formal legislative enactment by the legislative body which, if not in conflict with any highest form
of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The
difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower
legal status. Revenue-raising measures, such as the imposition of taxes, special assessments, and service charges,
universally require ordinances.
OSHA: Occupational Safety and Health Administration.
OTHER FINANCING SOURCES: Government funds, general long-term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers-in, service charges and fees for government
services.
OVERSIGHT RESPONSIBILTY: The basic, but not the only, criterion for including a government department, agency,
institution, commission, public authority, or other organization in a government unit’s reporting entity for general
purpose financial reports. Oversight responsibility is derived from the government unit’s power and includes, but
is not limited to, financial interdependency, selection of governing authority, designation o f management, ability
to significantly influence operations and accountability for fiscal matters.
PERS: Public Employees’ Retirement System.
PILT: Payment In Lieu of Tax.
PROGRAM: An organized set of related work activities that are directed toward a common purpose or goal and
represent a well-defined expenditure of Borough resources.
PROGRAM BUDGET: A budget which structures budget choices and information in terms of programs and their
related activities (e.g., repairing roads, treating water, etc.), provides information on what each program is
committed to accomplish in the long run (goals) and in the short run (objectives) and measures the degree of
achievement of program objectives (performance measures).
PROGRAM DESCRIPTION: A program description describes the function of the program, the various activities
involved in the program, and other pertinent information about the program. It answers the question, “What does
this program do?”
PROGRAM GOAL: A program goal is a general statement on the intended effect or purpose of the program’s
activities. It includes terms such as “provide” (a service), “supply” (a given need), “control, reduce or eliminate”
(an occurrence), “maintain” (standards), or “maximize” (quality). A goal is not limited to a one-year time frame
and should generally not change from year to year. A goal statement describes the essential reason for the
program’s existence.
PROGRAM OBJECTIVE: Objectives are statements of the intended beneficial and/or tangible effects of a program’s
activities. They are measurable and related to the proposed budget year. They are specific targets toward which a
manager can plan, schedule work activities, and make staff assignments. Objectives should quantifiably be
addressed in terms such as “increase” (an activity), “maintain” (a service level), “reduce” (the incidence), or to
“eliminate” (a problem).
238
PROPERTY TAX: A tax levied on the assessed value of property.
PROPRIETARY FUND: A type of fund that accounts for government operations that are financed and operated in a
manner similar to private business enterprises. The only proprietary fund used by the Borough is the Enterprise
Fund.
PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain
services for a stated, estimated price. Outstanding purchase orders at the end of a fiscal year are called
encumbrances.
P&Z: Planning and Zoning.
RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal
formality than an ordinance or statute.
RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an enterprise or internal service
fund.
REVENUE: Increases in the net current assets of a governmental type other than expenditure refunds and residual
equity transfers; increases in the net total assets of a proprietary fund type other than expense refunds, capital
contributions, and residual equity transfers. General long-term debt proceeds and operating transfers-in are
classified as “other financing sources” rather than revenues. Operating transfers, as in governmental fund types,
are classified separately from revenues.
RSA: Road Service Area.
R&R: Renewal and Replacement.
SEVERANCE TAX: A tax on the removal of natural resources from the Kodiak Island Borough. Major resources
include fish, timber, and gravel. The severance tax rate is the same as the mill rate.
SPECIAL ASSESSMENTS: Fees levied on property owners to construct an asset that benefits the property holder.
These assessments are levied until the asset is paid for. The amount of the assessment can be based on value,
size, road frontage, etc.
SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital projects) that are legally restricted to expenditure for specific purposes.
SWAMC: Southwest Alaska Municipal Conference.
TAX RATE: The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575 per
$100 of assessed value, or 5.75%.
TAX LEVY: The total dollar amount of tax that optimally should be collected based on tax rates and assessed values
of personal and real properties.
TCA: Tax Code Area.
USCG: United States Coast Guard.