2018 Annual Operating Budget BookKodiak Island Borough, Alaska
2017-2018
Annual Operating Budget
Photo by Carl Royall
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Kodiak Island Borough
Fiscal Year Budget
July 1, 2017 - June 30, 2018
As submitted by Borough Manager, Michael Powers on April 20, 2017
and
Amended by the Kodiak Island Borough Assembly on May 18, 2017
and
Adopted on June 1, 2017
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Dan Rohrer, Mayor
Kyle Crow
Larry LeDoux
Dave Townsend
Rebecca Skinner
Scott Smiley
Dennis Symmons
Matthew Van Daele
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INTRODUCTION ............................................................................................................................................... 5
ORGANIZATIONAL CHART............................................................................................................................. 7
BUDGET MESSAGE ........................................................................................................................................... 8
BUDGET CALENDAR ........................................................................................................................................ 19
STRATEGIC PLAN ........................................................................................................................................... 23
FINANCIAL SUMMARIES .............................................................................................................................. 25
FUND STRUCTURE ........................................................................................................................................... 25
FUND MATRIX ................................................................................................................................................... 26
FUND SUMMARY .............................................................................................................................................. 32
MILL RATES ....................................................................................................................................................... 36
GENERAL FUND ............................................................................................................................................... 39
GENERAL FUND REVENUE SOURCES AND GENERAL FUND ESTIMATES .......................................... 40
GENERAL FUND REVENUE ............................................................................................................................. 47
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT .................................................... 49
SUMMARY OF GENERAL FUND EXPENDITURES BY FUNCTION ........................................................... 50
BOROUGH ASSEMBLY ..................................................................................................................................... 52
MANAGER’S OFFICE ........................................................................................................................................ 54
CLERK’S OFFICE ............................................................................................................................................... 56
LEGAL SERVICES .............................................................................................................................................. 58
FINANCE ............................................................................................................................................................. 60
INFORMATION TECHNOLOGY 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
LAND SALES FUND – RESOURCE MANAGEMENT .................................................................................... 98
BUILDINGS AND GROUNDS SUMMARY ...................................................................................................... 100
BUILDINGS AND GROUNDS – BOROUGH BUILDING ................................................................................ 102
BUILDINGS AND GROUNDS – MENTAL HEALTH CENTER ...................................................................... 104
BUILDINGS AND GROUNDS – SCHOOL BLDG MAJOR REPAIRS ............................................................ 106
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BUILDINGS AND GROUNDS – CHINIAK SCHOOL ...................................................................................... 108
BUILDINGS AND GROUNDS – VARIOUS BOROUGH BUILDINGS ........................................................... 110
BUILDINGS AND GROUNDS – PROJECTS OFFICE ...................................................................................... 112
LOCAL EMERGENCY PLANNING COMMITTEE .......................................................................................... 114
WOMENS BAY ROAD SERVICE AREA .......................................................................................................... 116
SERVICE AREA NO. 1 ....................................................................................................................................... 118
SERVICE AREA NO. 2 ....................................................................................................................................... 120
MONASHKA BAY ROAD SERVICE AREA ..................................................................................................... 122
BAY VIEW ROAD SERVICE AREA ................................................................................................................. 124
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) ............................................................ 126
WOMENS BAY FIRE DEPARTMENT .............................................................................................................. 128
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ................................................... 130
WOODLAND ACRES STREETLIGHT SERVICE AREA ................................................................................. 132
TRINITY ISLANDS STREETLIGHT SERVICE AREA .................................................................................... 134
MISSION LAKE TIDE GATE SERVICE AREA ................................................................................................ 136
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT ................................................................................ 138
FACILITIES FUND ............................................................................................................................................. 140
TOURISM DEVELOPMENT .............................................................................................................................. 142
FERN FULLER TRUST ....................................................................................................................................... 144
DEBT SERVICE FUND ..................................................................................................................................... 147
CAPITAL PROJECTS FUNDS ......................................................................................................................... 164
ENTERPRISE FUNDS ....................................................................................................................................... 207
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL ...................................................................... 210
HOSPITAL FACILITIES ..................................................................................................................................... 212
LONG-TERM CARE CENTER ........................................................................................................................... 214
KODIAK FISHERIES RESEARCH CENTER .................................................................................................... 216
911 SERVICES ..................................................................................................................................................... 218
APPENDIX .......................................................................................................................................................... 221
GLOSSARY ......................................................................................................................................................... 235
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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, 2016.
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 2018 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 2018 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 2018 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 Borough uses deposits from local banks, assessed value on property, severance taxes and City of
Kodiak sales tax figures to evaluate the strength of the local economy. By using the last ten years of data
from financial indicators that are actual, the local economy shows to be strong within the Kodiak Island
Borough.
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At June 30, 2016 there was $245,354,000 on deposit in Kodiak banks. The amount as of June 30, 2017 is
not yet available as of the time of preparation of this document.
In the last 10 years the total taxable assessed value of the Borough increased from $870,770,562
to $1,342,823,899, an increase of $472,053,337. This is an increase of 54% over the last ten
years for an average of 5.5% per year.
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Timber revenues have been consistant for the last several years, however fish revenues have been in
decline for since they peaked in 2012.
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 few years, however they have fallen slightly in FY2016 and FY2017.
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
City of Kodiak
Sales Tax Revenues
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Overview of the FY2018 Budget
The Borough has five different fund types. They are:
1. General – This fund is the nucleus of the Borough, the day-to-day operations are located in this
fund.
2. Special Revenue – These funds includes revenue and expenditures for a specificed purpose, such
as education support, road service districts, etc.
3. Debt Service – This fund is for the revenue and expenditures associated with the Borough’s
bonded debt.
4. Capital Projects - These funds are for the various projects the Borough has to upgrade,
renovate, and build and repair facilities owned by the Borough.
5. Enterprise – These funds are for the business-type activities of the Borough, within which user
fees or services generate the revenue to cover the expenditures.
A more in depth description of each fund type will follow.
As always, one of the highest priorities of the Borough Assembly is to provide quality services to the
Kodiak residents at the lowest possible costs.
The major policy issues for FY2018 are maintaining the same level of service to the residents, funding
the School District to provide a quality education to the youth, and maintaining a stable tax rate.
This year, the area-wide mill rate, which includes the General Fund, Education Support Fund, Debt
Service Fund, and the Renewal and Replacement Capital Projects Fund, was 10.75 mills. This 10.75 mill
rate has remained unchanged since FY2012.
One question consistently asked during the budget discussions is: should the Borough change the mill
rate to pay for the increasing school bond payments? Alternatives to raising the mill rate may include:
reducing the annual school district appropriation, reduce other programs or services, or a combination
of the above to pay for increasing debt servicepayments. This will continue to be a main focus in future
budget discusions.
General Fund
The General fund is the Borough’s main fund and there are twenty separate departments which fall into
this fund. General, basic, and day-to-day functions of Borough business are accounted for in this fund.
Revenues and expenses not pledged for any specific purpose or use end up in this fund.
The fund balance of the General Fund at June 30, 2017 is estimated to be $2,317,125. This is $968,656
less than the FY2016’s ending fund balance of $3,285,781. The geneal fund budget is balanced without
a use of fund balance.
The FY2017 budget was adopted as a balanced budget, i.e. revenues would be the same as
expenditures. A “use of Fund Balance” of $1,170,277 was used to balance this budget however the
fund balance only decreased by $201,621. The major reasons for this reduced decrease in budgeted
fund balance were as follows:
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• Federal PILT came in $246,288 over budget.
• Fish severance tax came in $480,076 under budget.
• The Finance department expenses came in $227,807 under budget due to a position vacancy
and reduced costs.
• The Engineering and Facilities department expenses came in $142,336 over budget.
• The Information Technology department expenses came in $105,380 under budget.
• The Community Development department expenses came in $96,910 under budget.
General Fund revenues are budgeted at $6,354,909; $2,186,266 (34%) from property taxes and payment
in lieu of taxes, $1,435,000 (23%) from severance taxes, $61,750 (1%) from licenses and permits,
$1,805,582 (28%) from intergovernmental sources, $161,500 (3%) from interest earnings, and $11,875
(<1%) from miscellaneous revenue.
General Fund expenditures are expected to decrease from an estimated $6,532,754 in FY2017 to a
budgeted $6,354,909 in FY2018, a decrease of $177,845. The largest part of these decreases is the
Assembly directed staff to cut expenditures where possible.
General Fund expenditures are budgeted at $6,354,909; $2,001,251 (32%) for General Government,
$72,000 for Education (1%), $739,669 (12%) for Assessing, $397,479 (6%) for Public Safety, $1,779,207
(28%) for Finance/IT, $331,047 (5%) for Engineering/Facilities, $139,470 (2%) for Health and Welfare,
and $894,786 (14%) for Community Development.
Special Revenue Funds
Special revenue funds are created when a revenue source is dedicated soley to a specific activity.
Examples would be a property tax dedicated to a road service district or for education support, or a
transient accomodation tax to only be used to promote tourism. In total, the Borough has twenty-six
separate special revenue funds. The largest two are the Education Support Fund and the Facilities Fund.
• Education Support Fund: This fund was created by the Borough in FY2012. Prior to this, the
funds were part of the General Fund. The revenues for this fund come from property taxes and
taxes on motor vehicles. For FY2018 the mill rate for education support has been set at 6.80
mills. Motor vehicle taxes have been budgeted at $253,000 and there have been no transfers
budgeted. For FY2018 $9,377,500 has been budgeted for support of the school district. This is a
reduction of $900,048 from FY2017 funding. This includes a direct appropriation of $8,947,500
and in-kind services of $430,000. In-kind services are payments that the Borough makes on
behalf of the Kodiak Island Borough School District for expenses such as snow removal, etc.
• Facilities Fund: The Borough established this 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. As of June 30, 2017 the Facilities Fund had
a fund balance of $39,297,999. Since inception in FY1996 the Facilities fund has earned
$20,060,472 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 $10,000 to Buildings and Grounds, $65,105 to Debt Service, and $55,105 to the
Renewal and Replacement Fund.
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Highlights of other special revenue funds are listed below.
• FY2017 total snow removal costs in all 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.
$293,550 is budgeted for snow removal costs in FY2018.
• Fire district costs were in line with previous years.
• The Tourism Development Fund transient accomodation tax revenues increased from
$95,466 in FY2016 to $108,050 in FY2017. This is a 13% increase, therefore showing
Kodiak still has a healthy tourism economy with expectations that revenues should
remain stable.
Debt Service Funds
The Borough paid $7,412,860 in debt service costs in FY2017. The State of Alaska reimbursed the
Borough for $3,840,763 of these costs or 52%. The Borough levied a 1.91 mill property tax on real and
personal property. This tax accounted for revenues of $2,503,590 that accounted for 31% of debt
service fund revenues. A transfer from the General Fund paid for $635,113 (7%) of these costs. This
transfer was needed to help defray the impact of Governor Walker’s 25% veto on school bond debt
reimbursements from the State of Alaska for FY2017. The funding in this area was not cut for FY2018.
For FY2018 the Borough is budgeting to spend $7,774,846 on debt service. This is an increase of
$649,776 or .48 mills. For FY2018 the mill rate on debt service was increased slightly to 2.03 mills.
Capital Project Funds
The Borough is currently managing $128,959,958 in capital projects and are budgeting to expend
$11,188,199 of these funds in FY2018. The majority ($95,144,280 (74%)) 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. The Borough has $18,817,000 in capital projects funded by state grants. This has been a
major source of construction funds over the years. Other funding sources are $118,166 in federal grants
and $20,463,548 in loans from the Alaska Clean Water Fund. As the projects that have been funded
from the proceeds of general obligation bonds are completed, the Borough will have far less
construction going on.
Enterprise Funds
The Borough has five enterprise funds: Solid Waste Collection and Disposal, Hospital Facility, Long-Term
Care Center, Kodiak Fisheries Research Center (KFRC), and 911 Services. Highlights of these funds are
below.
• The Borough has been closing sections of the landfill and as a result our liability for closure
post/post closure costs have gone from $5,094,036 to $5,204,000, an increase of $109,964 (2%).
Closure/post closure expenses will remain as one of the biggest issues facing the Borough.
• The Borough leases the hospital and long-term care center to Providence Health Care and the
KFRC Building to the federal and state governments. As such, the Borough has little impact in
the day to day operation of these entities.
• The Borough collects a tax on phone lines and retains an administration fee to recover the cost
of maintaining the mapping and addressing systems and remits the reaminder to the City of
Kodiak to support their communications system. The Assembly recently changed the ordinance
for this tax, raising the rate by $1.25 and adding provisions to tax cellular phones.
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Major Policy Issues
Currently the area-wide mill rate is 10.75 mills. The General Fund mill rate is only .62 mills. Eighty-two
percent (82%) of area-wide taxes go to the school district and debt service. As the Borough continues to
face financial issues of increasing debt service payments and fewer streams of revenue, it is possible the
area wide mill rate will have to increase in future years.
This year the Borough’s Education Support budget is $9,377,500 and the debt service budget for
education facilities is $7,774,846 for a total of $17,152,346. This contribution is equal to 12.78 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 $504,976 in FY2017, a 78% reduction. However it should be noted that this is
an increase of 40,574 or 9% over FY2016’s earnings. Indicators show that interest earnings will remain
low in FY2018, however interest rates are starting to slowly increase.
This year the Borough budgeted contributions to non-profits at $207,500. This is equal to
approximately .16 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 currently has a contract with Alaska Waste to provide solid waste collection services in
FY2018.
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 are the funds in the Borough that
are funded with the 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 42 million dollars.
In FY2018 the Facilities Fund is budgeted to transfer a total of $130,210 to Buildings and Grounds, Debt
Service, and Capital Projects. If the Facilities Fund were not available this $130,210 would have to be
paid out of the General Fund and ultimately the individual taxpayers. This is a savings of just under one
tenth of a mill. Interest earnings have remained low in the last several years. In FY2015, we earned
$468,769, increased slightly to $515,662 in FY2016 and dropped to $191,391 in FY2017. KIB has
conservatively budgeted interest earnings of $170,000 for FY2018. These earning are equivelant to just
more than one tenth of a mill.
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.
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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
FY2018 is $1,342,823,899 an increase of $30,484,501 (2%) over FY2017’s value of $1,312,339,398.
The total proposed budget for fiscal year 2018 calls for expenditures and transfers of $46,688,789. 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 14% of the total budget. Special revenue funds are budgeted
at $12,963,565 which is 28% of the total budget. Education support makes up 72% of the special
revenue funds.
Debt service expenditures are budgeted at $7,774,846 or 16% of the proposed budget. State debt
reimbursement is budgeted at $4,985,040. The State has generally paid for 60 - 70% of our debt for
school construction.
The Borough has ten different capital project funds. These are Borough Capital Projects, Bond
Improvements, Borough Capital Projects, 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 $128,959,958
total in ongoing capital projects. For FY2018, capital projects are budgeted to expend $11,188,199 or
24% 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 $8,407,270 or 18% of the proposed budget.
The Borough faces many challenges for FY2018 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
approximately 600,000 barrels of oil a day currently. 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, senior exemption allowances and
others.
The economy of the Borough is sound. Kodiak Island 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 KIB continues to be financially
responsible and seek cost effective improvements throughout Borough operations.
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Objectives for FY2018
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.
Performing the day to day operations is always important. The Borough performs some of its 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.
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 construction has been completed and students are attending classes in the new and
renovated facilities
The Borough is working on many projects that will take more than a year to complete. Most of these
are in the capital project funds. In that section the reader can easily see what projects are scheduled to
be completed in FY2018 and which ones will take longer.
Looking past Fiscal Year 2018
The Borough will have to raise the area-wide mill rate, find other sources of revenues, or drastically cut
expenditures in the near future to pay for the school bond issues. At this time the Borough feels that
raising the mill rate is going to be the main way to balance the budget in the future.
Indications show that interest rates will not rise much in the next two to three years.
Despite the national trend, the Borough believes that the assessed value of Kodiak Island property will
continue to rise. However, the Borough does not anticipate an increase like the one that was
experienced in FY2011. Most of this increase was due to not having current assessments on properties,
and the Assessing department has worked hard to correct this problem.
As the Borough constructs new infrastructure, the maintenance liability will continue to rise; especially
as the facilities age. Following the completion of the High School Renovation project, the Borough does
not anticipate much major school construction for the near future. However KIB will have renewal and
replacement bond projects that will lower our maintenance cost as the Borough renews ageing items
under these bond projects. The Borough anticipates there will be more health care projects. At the
present time there are still not adequate facilities to handle the needs of the senior citizens or those
with mental health problems.
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
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life cycle of the landfill by approximately 20 years. This project is near completion, and recently KIB has
started projects to replace the siding and roofing of the baler facility building.
Finally, even with continued economic stability, the Borough’s population is going down, there are fewer
children enrolled in the 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.
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 FY2017, and will be submitting this budget to the GFOA for 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, we 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.
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 June.
Respectfully submitted,
KODIAK ISLAND BOROUGH
Michael Powers Dora Cross
Administrative Official Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2018
The following activity is outlined as essential for the orderly formulation of the fiscal year 2018 Borough
budget (July 1, 2017 through June 30, 2018).
FY18 BUDGET CALENDAR
GENERAL DATES Specific Dates ITEM
July 1 KIB Fiscal Year begins
late Sept-early Oct State Fall revenue forecast
by December 15 Governor releases operating and capital budget
December Introduce Debt Service and General Fund budgets
January
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 Preliminary "Big Picture" of the Budget
by January 15 DoR Publishes Revenue Sharing Population Determinations
mid January KIB Budget Message to Dept. Directors from the Manager
mid January Assessor's property tax projection to Finance
late January Finance Director distributes budget worksheets
mid February Departmental budget requests due to the Finance Department
late February KIB revenue forecast to Assembly
March Review Special Revenue funds: Land Sales, Building & Grounds, Local
Emergency Planning, Tourism Development
March Review Solid Waste Fund
March 31 Service Area budget requests due to Finance
late March-early April State Spring Revenue Forecast
by April 30 Manager's proposed budget to Assembly
May Review Kodiak Fisheries Research Center Fund
early May KIB work session on School district minimum funding
mid May KIB resolution identifying the minimum funding to KIBSD
mid May KIB Budget Ordinance introduced
mid May KIB publish public notice
by June 10th KIB public hearing and adoption of budget
mid June Budget process debrief
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The Budget Process
The budget process began in January 2017 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.
Departmental budget requests must be returned to the Finance Department. Departments must
include line item monetary requests and goals and objectives for the upcoming fiscal year.
During January through April, 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 18.
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.
2. A resolution of the Borough Assembly is required to move (appropriate) amounts between
departments and projects.
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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, Long-Term Care Center, 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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22
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 bond
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 of 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 periodic
determination of revenues earned, expenses incurred, and/or net income is appropri ate for capital maintenance,
public policy, management control, accountability, or other purposes.
The Borough has five Enterprise Funds: Municipal Solid Waste, Hospital Facility, Long-Term Care Center, Kodiak
Fisheries Research Center, and 911 Emergency Telephone Services.
26
Governmental
Funds
Kodiak Island Borough
Budgeting Funds
Special
Revenue Funds
Fund 263 - Trinity Island Paving
Fund 276 -Facilities Fund
Fund 262 - Mission Lake Tide Gate
Fund 261 - Trinity Islands Street Light Area
Fund 260 - Woodland Acres Street Light Area
Fund 254 - KIB Airport Fire Protection District
Fund 252 - Womens Bay Fire Department
Fund 250 - Fire Protection Area No. 1
Fund 246 - Bayview Service Area
Fund 244 - Monashka Bay Service Area
Fund 243 - Service Area No. 2
Fund 242 - Service Area No. 1
Fund 240 - Womens Bay Service Area
Fund 234 - LEPC
Fund 220 - Buildings & Grounds
Fund 210 - Land Sales
Fund 201 - Education Support
Fund 277 - Tourism Development
Fund 290 - Fern Fuller Trust
Capital
Projects Funds
Enterprise
Funds
Fund 142 - Building Official
Fund 135 - Engineering/Facilities
Fund 125 - Information Technology
Fund 110 - Borough Clerk
Fund 130 - Assessing
Fund 120 - Finance
Fund 105 - Borough Mangement
Fund 100 - Legislative
Fund 115 - Borough Attorney
Fund 140 - Community Development
Fund 160 - Economic Development
Fund 165 - General Administration
Fund 172 - Parks and Recreation
Fund 175 - Emergency Preparedness
Fund 185 – Health & Social Services
Fund 186 – Animal Control
Fund 190 – Education, Culture & Recreation
Fund 191 – Kodiak College & Libraries
Fund 192 – Non-Profit Funding
Fund 195 – Transfers Out
Fund 560 -911
Services
Fund 555 - KFRC
Fund 540 - Hospital
Fund 530 - Municipal Solid Waste
Fund 545 - Long Term Care Center
General Fund
(Major Fund)
Debt Service
Fund
Fund 300 - Education
Fund 490 – Landfill Projects
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
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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 al l
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 commun ity.
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.
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.
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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 possibilities. 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.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
30
The Borough will regularly review contractual opportunities for consolidated banking 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 Financial
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.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The
three contingencies and their recommended minimum funding levels are:
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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 2018 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 $2,317,125 1% 23,171
Personnel $2,317,125 ½% 11,186
Litigation $2,317,125 ¼% 5,793
Total N/A N/A $40,150
The $2,317,125 in unreserved fund balance in the General Fund easily covers these amounts.
32
Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds Funds Funds Funds Total
Revenues
Property Taxes 828,766 10,536,782 2,724,701 - - 14,090,249
Transient Accomodation Tax - 94,000 - - - 94,000
Non Ad Valorem Taxes 26,500 253,000 - - - 279,500
Payment in Lieu of Taxes 1,331,000 - - - - 1,331,000
Severence Taxes 1,435,000 - - - - 1,435,000
Excise Tax 200,000 - - - - 200,000
Penalties & Interest Fees 148,500 - - - 5,000 153,500
Rents & Royalties - 869,065 - - 2,083,427 2,952,492
User Fees - - - - 3,913,925 3,913,925
Land Sales Activities - 200,000 - - - 200,000
Licenses & Permits 61,750 33,750 - - - 95,500
Federal Revenues 112,500 - - - - 112,500
State Revenues 1,693,082 56,354 4,985,040 323,229 43,095 7,100,800
Fines - - - - - -
Interest Earnings 13,000 182,100 - 480,458 203,500 879,058
Sale of Bonds/Loans - - - 5,737,058 - 5,737,058
Miscellaneous 11,875 738,514 - - 2,113,323 2,863,712
Total Revenue 5,861,973 12,963,565 7,709,741 6,540,745 8,362,270 41,438,294
Transfers In 492,936 - 65,105 131,305 45,000 734,346
Total Sources of Funds 6,354,909 12,963,565 7,774,846 6,672,050 8,407,270 42,172,640
Expenditures
General Government 3,867,405 - - 332,775 - 4,200,180
Education 72,000 9,377,500 7,774,846 5,982,106 1,623,820 24,830,272
Health & Welfare 139,470 - - - 2,772,322 2,911,792
Assessing 739,669 - - - - 739,669
Community Development 894,786 - - - - 894,786
Resource Management - 465,603 - - - 465,603
KIB Buildings - 856,030 - 148,711 - 1,004,741
LEPC - 15,812 - - - 15,812
Road Maintenance - 771,118 - - - 771,118
Public Safety 397,479 1,175,502 - 9,132 240,000 1,822,113
Culture and Recreation 4,500 - - 316,820 - 321,320
Economic Development 32,100 87,000 - - - 119,100
Non Profit Funding 207,500 - - - - 207,500
Solid Waste - - - 4,398,654 3,771,128 8,169,782
Other - - - - - -
Transfers Out - 215,000 - - - 215,000
Total Use of Funds 6,354,909 12,963,565 7,774,846 11,188,198 8,407,270 46,688,788
Estimated Beginning Balance 2,317,125 44,150,913 234,996 9,525,770 48,118,604 104,347,409
Estimated Funds Available 06/30/18 2,317,125 44,150,913 234,996 5,009,622 48,118,604 99,831,261
FY2018 Budget Summary, All Funds
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34
Three Year Budget Overview
General Fund Special Revenue Funds Debt Service Funds
FY16 FY17 FY18 FY16 FY17 FY18 FY16 FY17 FY18
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 32,039$ 181,304$ 828,766$ 11,457,284$ 11,373,018$ 10,536,782$ 2,033,427$ 2,503,590$ 2,724,701$
Transient Accomodation Tax - - - 95,466 108,050 94,000 - - -
Non Ad Valorem Taxes 44,651 26,436 26,500 253,112 235,177 253,000 - - -
Payment in Lieu of Taxes 1,670,540 1,592,112 1,331,000 - - - - - -
Severance Taxes 1,491,089 1,306,507 1,435,000 - - - - - -
Excise Tax - - 200,000 - - - - - -
Penalties & Interest on Taxes 145,067 213,373 148,500 3 2 - - 17 -
Rents & Royalties - - - 694,870 790,882 896,065 - - -
User Fees - - - - - - - - -
Land Sales Activites - - - 110,428 147,171 200,000 - - -
Licenses & Permits 66,151 83,546 61,750 1,250 33,400 6,750 - - -
Federal Revenues 203,084 230,082 112,500 - - - - - -
State Revenues 2,258,439 1,915,963 1,693,082 57,323 63,284 56,354 4,304,877 3,840,763 4,985,040
Fines 55 491 - - - - - - -
Interest Earnings 54,211 11,059 13,000 541,859 216,965 182,100 (149) (608) -
Miscellaneous 441,375 3,225 11,875 17,284 2,111,979 738,514 - - -
Use of Fund Balance - - - - - - - - -
Sale of Bonds - - - - - - 62,818 806,205 -
Sale of Fixed Assets - - - - - - - - -
TRANSFERS IN - - 492,936 562,518 75,830 - 150,000 1,059,380 65,105
TOTAL SOURCE OF FUNDS 6,406,702 5,564,098 6,354,909 13,791,397 15,155,757 12,963,565 6,550,973 8,209,347 7,774,846
EXPENDITURES
General Government 3,721,740 3,320,407 3,867,405 - - - - - -
Education 195,000 96,000 72,000 10,905,649 10,277,548 9,377,500 6,566,572 13,097,184 7,774,846
Health & Welfare 87,456 30,172 139,470 66,500 - - - - -
Assessing 677,938 743,480 739,669 - - - - - -
Community Development 777,637 860,160 894,786 - - - - - -
Resource Management - - - 278,625 1,202,656 465,603 - - -
KIB Buildings - - - 489,665 877,620 856,030 - - -
Road Maintenance - - - 632,564 481,947 771,118 - - -
Fire Districts - - - 448,564 575,946 1,175,502 - - -
Public Safety 301,485 242,255 397,479 14,860 13,756 15,812 - - -
Culture and Recreation 23,949 17,562 4,500 - - - - - -
Economic Development 45,781 30,268 32,100 85,000 109,521 87,000 - - -
Solid Waste - - - - - - - - -
Capital Outlay - - - - - - - - -
Non-Profit Funding 389,000 233,999 207,500 - - - - - -
Other - - - - - - 32,090 - -
TRANSFERS OUT 356,166 958,451 - 530,534 1,133,313 215,000 - - -
TOTAL USE OF FUNDS 6,576,153 6,532,754 6,354,909 13,451,960 14,672,307 12,963,565 6,598,663 13,097,184 7,774,846
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Three Year Budget Overview Continued
Capital Projects Funds Enterprise Funds TOTAL
FY16 FY17 FY18 FY16 FY17 FY18 FY16 FY17 FY18
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 598,217$ 1,402,533$ -$ -$ -$ -$ 14,120,967$ 15,460,445$ 14,090,249$
Transient Accomodation Tax - - - - - - 95,466 108,050 94,000
Non Ad Valorem Taxes - - - - - - 297,763 261,613 279,500
Payment in Lieu of Taxes - - - - - - 1,670,540 1,592,112 1,331,000
Severance Taxes - - - - - - 1,491,089 1,306,507 1,435,000
Excise Tax - - - - - - - - 200,000
Penalties & Interest on Taxes - - - 10,465 5,790 5,000 155,535 219,182 153,500
Rents & Royalties - - - 4,584,905 1,901,517 2,083,427 5,279,775 2,692,399 2,979,492
User Fees - - - 2,873,385 3,098,155 3,913,925 2,873,385 3,098,155 3,913,925
Land Sales Activites - - - - - - 110,428 147,171 200,000
Licenses & Permits - - - - - - 67,401 116,946 68,500
Federal Revenues 1,216,909 830,505 - - - - 1,419,993 1,060,587 112,500
State Revenues 12,066,400 35,085 323,229 428,578 33,231 43,095 19,115,617 5,888,326 7,100,800
Fines - - - - - - 55 491 -
Interest Earnings 53,066 40,574 480,458 252,180 236,986 203,500 901,167 504,976 879,058
Miscellaneous 309 - - 750,956 718,036 2,113,323 1,209,924 2,833,239 2,863,712
Use of Fund Balance - - - - - - - - -
Sale of Bonds 17,000,000 1,137,658 5,737,058 141,033 57,804 - 17,203,851 2,001,667 5,737,058
Sale of Fixed Assets - - - - - - - -
TRANSFERS IN 691,979 1,287,825 131,305 66,500 1,153,552 45,000 1,470,997 3,576,587 734,346
TOTAL SOURCE OF FUNDS 31,626,880 4,734,180 6,672,050 9,108,001 7,205,072 8,407,270 67,483,953 40,868,454 42,172,640
EXPENDITURES
General Government - - - - - - 3,721,740 3,320,407 3,867,405
Education - - - 1,552,412 1,456,551 1,623,820 19,219,633 24,927,283 18,848,166
Health & Welfare - - - 2,071,960 2,512,968 2,772,322 2,225,915 2,543,141 2,911,792
Assessing - - - - - - 677,938 743,480 739,669
Community Development - - - - - - 777,637 860,160 894,786
Resource Management - - - - - - 278,625 1,202,656 465,603
KIB Buildings - - - - - - 489,665 877,620 856,030
Road Maintenance - - - - - - 632,564 481,947 771,118
Fire Districts - - - - - - 448,564 575,946 1,175,502
Public Safety - - - 30,417 28,409 240,000 346,761 284,420 653,291
Culture and Recreation - - - - - - 23,949 17,562 4,500
Economic Development - - - - - - 130,781 139,789 119,100
Solid Waste - - - 4,764,868 3,007,355 3,771,128 4,764,868 3,007,355 3,771,128
Capital Outlay 50,562,635 5,458,169 11,188,198 - - - 50,562,635 5,458,169 11,188,198
Non-Profit Funding - - - - - - 389,000 233,999 207,500
Other - - - - - - 32,090 - -
TRANSFERS OUT - - - - - - 886,700 2,091,764 215,000
TOTAL USE OF FUNDS 50,562,635 5,458,169 11,188,198 8,419,656 7,005,283 8,407,270 85,609,067 46,765,697 46,688,788
36
37
Historical Summary of Kodiak Island Borough Tax Levy (Last 10 Years)
Fiscal Real Property Personal Property Total Mill Total
Year Assessed Value Assessed Value Assessed Value Rate Tax Levy
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 1,152,103,749 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
2018 1,205,698,799 137,125,100 1,342,823,899 10.75 14,435,357
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
State Revenue Sharing
FY2018 Estimated
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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. The General is the primary operating
fund of our government.
Much of the usual activities of a municipality are supported by the general fund. Examples are the purchase of
supplies and meeting operating expenditures. Examples of specialized funds would be special revenue funds like
Education Support or a service district, or capital projects fund which account 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
In FY2012, a special revenue fund, Education Support, was created to account for property tax revenues collected
from the public which was to be paid to the Kodiak Island Borough School District. The creation of that special
revenue fund now accounts for that revenue instead of the general fund. After that change, the largest source of
revenue for the general fund from FY2013-FY2017 was intergovernmental revenue. Due to decreasing revenue
from the federal and state governments, and a general fund mill rate increase from .15 to .62, FY2018 is the first
year since FY2013 property tax revenues will exceed intergovernmental revenue.
GENERAL FUND REVENUE SUMMARY
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget
Property Tax (includes PILT)1,479,589$ 1,747,230$ 1,554,850$ 1,799,852$ 2,186,266$
Severance Tax 1,703,257 1,491,089 1,738,000 1,306,507 1,435,000
Excise Tax - - - - 200,000
Licenses & Permits 86,916 66,151 66,000 83,546 61,750
Intergovernmental Revenues 3,762,213 2,461,523 2,616,387 2,146,045 1,805,582
Interest Earnings 138,199 199,277 211,587 224,432 161,500
Miscellaneous Revenues 19,466 37,472 14,500 3,716 11,875
Transfers In - - 1,170,277 - 492,936
Total 7,189,639$ 6,002,743$ 7,371,601$ 5,564,098$ 6,354,909$
General Fund Revenues
Property Tax (includes PILT)Severance Tax Excise Tax
Licenses & Permits Intergovernmental Revenues Interest Earnings
Miscellaneous Revenues Transfers In
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 2018 is based on the net taxable
assessed valuation as of January 1, 2017. That value is estimated to be $1,342,823,899.
-
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Net Taxable Assessed Values
Real Property Personal Property
The Borough has set the tax levy for real and personal property at .62 mills which will generate estimated property
tax revenue of $828,766 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 $1,342,823.
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. The penalty rates are: 10% for late
payments and the interest rate on delinquent accounts is 12% per annum. 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 $148,500.
Payment in Lieu of Tax (PILT). 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 (BLM), 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 installations.
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 FY2018 PILT revenue, $1,331,000, is $260,112 less than last year’s actual,
based on reductions.
42
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within t he
boundaries of the Borough. The tax rate is the borough-wide mill levy, which is currently 10.75 mills (1.075%).
Taxable resources are grouped into three categories: 1) fish, 2) rock, sand and gravel (mining), and 3) timber
(logging).
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 revenues for 2018 at $1,395,000
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 2016 and 2017, the
estimated revenue for fiscal year 2018 is $20,000.
Timber Severance Tax. Logging severance tax revenues remained fairly constant between FY2012 and FY2017.
There was a reduction in revenues in FY2017, and with the logging operations complete on Kodiak Island, further
reductions of revenue is expected. Therefore, the Borough is budgeting revenues for this tax source at $20,000 for
FY2018.
Overall, the FY2018 severance tax is estimated to be $1,435,000.
-
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
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Local Severance Taxes
(FY 2018 Budgeted)
Fish Mining Timber
43
EXCISE TAX
The Borough has added two new revenue sources beginning FY2018; marijuana and tobacco. Since this is a new
revenue, and no trending data was available, the revenues for FY2018 were budgeted at $0 for Marijuana and
$200,000 for tobacco.
LICENSES AND PERMITS
Licenses and permits are revenues from building, marihuana and tobacco industries. 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, revenues from all
industries are budgeted at $61,750, based on FY2017 revenues.
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
Building Permit Revenue & Expenditures
FY2017 estimated & FY2018 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 payments are based the percentage
of the fair market value of Borough 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 PILT, but the
land owned by the FWS is not the same land owned by FWS that generates a portion of the PILT federal payment.
The difference is the land under the National Wildlife Refuge was previously owned by private individuals and was
previously taxable. From FY2012 to FY2017 these revenues varied from $173,848 to $230,082. For FY2018, the
budgeted revenues are $112,500.
44
State Shared Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for FY2007. The
amount of assistance the Borough receives is determined by the State of Alaska and there is no formal calculation
to determine an amount. The Borough received $692,624 in FY2016 and $461,512 in FY2017. Based on State
legislation, we are budgeting $390,200 for FY2018.
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 tax:
• Fisheries Business Tax (AS 43.75).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 the ir 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.
• 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 rate 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 accordingly. This method estimates
FY2018 fish tax revenue to be $1,150,000.
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
State Fish Tax Revenue Sharing
(FY2018 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 2018 the General Fund is
expected to earn $13,000. 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 fewer funds to invest.
-100,000
0
100,000
200,000
300,000
400,000
500,000
600,000
Interest Earnings
Last 10 Years
FY2017 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 2018, total miscellaneous revenue is budgeted at
$11,875.
TRANSFERS IN
Transfers In. This category includes revenues transferred from other funds into the General Fund. In FY2017, a
$635,113 loan was made to the Debt Service Fund to cover the unreimbursed bond expenses the State of Alaska
did not reimburse the Borough for due to the Governor’s Veto in July 2016.
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.
We estimate the General Fund will have a fund balance of $2,317,125 at the end of FY2017. We have balanced the
FY2018 budget without any use of fund balance. Our goal has been to keep our fund balance between one and
two million dollars.
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48
GENERAL FUND REVENUE
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Property Tax
Real Property 24,977 20,175 175,383 159,796 744,135
Personal Property 6,939 11,865 21,467 21,508 84,631
TOTAL PROPERTY TAXES 31,916 32,039 196,850 181,304 828,766
Non Ad Valorem Taxes
Boat Tax- over 5 tons 22,985 22,451 - (64) -
Aircraft tax 23,600 22,200 26,000 26,500 26,500
TOTAL NON AD VALOREM TAXES 46,585 44,651 26,000 26,436 26,500
Payment in Lieu of Taxes
PILT-Federal 1,370,176 1,630,517 1,300,000 1,546,288 1,300,000
PILT-Kodiak Island Housing 21,088 25,586 25,000 31,579 31,000
PILT- Alaska Housing 9,823 14,437 7,000 14,245 -
TOTAL PAYMENT IN LIEU OF TAXES 1,401,087 1,670,540 1,332,000 1,592,112 1,331,000
Severance Taxes
Fish 1,550,706 1,395,610 1,663,000 1,182,924 1,395,000
Mining 49,440 3,064 25,000 73,496 20,000
Logging 103,111 92,416 50,000 50,088 20,000
TOTAL SEVERANCE TAXES 1,703,257 1,491,089 1,738,000 1,306,507 1,435,000
Sales Taxes
Tobacco Tax - - - - 200,000
TOTAL SALES TAXES - - - - 200,000
Penalties and Interest on Taxes
Penalties and Interest 156,528 145,067 153,410 213,373 148,500
TOTAL PENALTIES AND INTEREST TAX 156,528 145,067 153,410 213,373 148,500
Licenses and Permits
Annual Use Permit - - - - -
Building Permits 52,355 38,177 40,000 57,928 40,000
Subdivision 8,525 5,710 6,000 6,490 5,500
Conditional Use Permit 2,900 2,750 1,000 1,000 1,000
Zoning Compliance Permit 8,460 6,475 10,000 6,840 5,000
Variance Fee 1,250 1,250 500 2,455 750
Zoning Change Fee - 1,100 - - -
Electric Permit 3,391 3,709 4,000 3,451 3,700
Plumbing Permit 1,954 2,704 3,000 2,254 2,700
Planning & Zoning (P&Z) Review Fee - 2,800 1,000 450 1,000
Special Land Use - - - 1,050 -
Dog License 1,365 1,477 - 1,628 500
Business License - Marijuana - - - - 1,600
Site Plan Review 6,716 - 500 - -
TOTAL LICENSES AND PERMITS 86,916 66,151 66,000 83,546 61,750
49
INTERGOVERNMENTAL REVENUES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Federal Shared Revenue
National Wildlife Refuge 192,376 203,084 150,000 230,082 112,500
National Forest Fund 65 - 80 - -
TOTAL FEDERAL SHARED REVENUE 192,441 203,084 150,080 230,082 112,500
State Shared Revenues
State Revenue Sharing 724,731 692,624 477,182 461,512 390,200
Fisheries Business Tax 1,561,675 1,382,320 1,550,000 1,270,403 1,150,000
Fisheries Resource Landing Tax 92,730 20,370 50,000 60,422 35,500
Telephone and Electric 17,206 16,987 20,000 16,481 15,500
Liquor License 322 53 - - -
Marijuana Licenses - - - - 2,500
PERS on Behalf Payment 1,173,108 146,085 369,125 107,145 99,382
TOTAL STATE SHARED REVENUES 3,569,772 2,258,439 2,466,307 1,915,963 1,693,082
TOTAL INTERGOVERNMENTAL 3,762,213 2,461,523 2,616,387 2,146,045 1,805,582
Fines
Animal Control 55 55 - 491 -
Zoning Violations - - - - -
TOTAL FINES 55 55 - 491 -
Interest
Interest Earnings 27,300 72,077 58,177 30,078 13,000
Change in market value (45,630) (17,866) - (19,019) -
TOTAL INTEREST (18,329) 54,211 58,177 11,059 13,000
Miscellaneous
Jury Duty 875 125 500 175 125
Sale of Copies 198 96 1,000 67 -
Sale of Maps 2,449 1,436 3,000 837 1,500
Fee-Dishonored Checks 62 181 - 361 250
Local Electric/Reimbursement - - - - -
Other 15,645 30,807 10,000 1,784 10,000
Legal Fee Reimbursement - 4,772 - - -
IBEW Reimb.- - - - -
TOTAL MISCELLANEOUS 19,229 37,417 14,500 3,225 11,875
Use of Fund Balance - - 1,170,277 - -
Transfers In - - - - 492,936
Sale of Fixed Assets 182 - - - -
TOTAL REVENUES 7,189,639 6,002,743 7,371,601 5,564,098 6,354,909
50
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Borough Assembly 159,142 149,658 167,549 149,570 157,593
Manager's Office 697,994 605,239 571,222 516,460 640,931
Clerk's Office 682,444 556,743 552,058 519,422 564,427
Legal Services 203,520 129,864 164,000 107,487 140,500
Finance 1,087,354 943,633 947,761 719,954 880,938
Information-Technology 1,164,224 930,200 915,880 810,500 898,269
Assessing 840,703 677,938 781,226 743,480 739,669
Engineering & Facilities 331,478 230,699 176,695 319,031 331,047
Community Development 919,303 777,637 957,070 860,160 894,786
Building Inspector 125,412 161,221 165,263 96,979 169,130
Economic Development 33,100 45,781 43,000 30,268 32,100
General Administration 187,201 175,696 208,614 177,983 253,700
Parks & Recreation 161,956 87,456 41,140 30,172 139,470
Emergency Preparedness 29,128 30,849 59,157 35,861 118,349
Animal Control 109,415 109,415 109,415 109,415 110,000
Education Culture & Recreation 24,856 23,949 24,200 17,562 4,500
Kodiak College & Libraries 195,000 195,000 96,000 96,000 72,000
Non-Profit Funding 406,093 389,000 233,999 233,999 207,500
Transfers Out 167,740 356,166 1,157,352 958,451 -
TOTAL 7,526,064$ 6,576,146$ 7,371,601$ 6,532,754$ 6,354,909$
51
SUMMARY OF GENERAL FUND EXPENDITURES BY FUNCTION
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
General Government 2,261,779$ 1,847,900$ 1,840,138$ 1,789,953$ 2,088,198$
Public Safety 263,955 301,485 333,835 242,255 287,479
Assessing 840,703 677,938 781,226 743,480 739,669
Finance/IT 2,251,578 1,873,833 1,863,641 1,530,453 1,779,207
Community Development 919,303 777,637 957,070 860,160 894,786
Other 821,005 741,186 438,339 408,002 455,570
Transfers Out 167,740 356,166 1,157,352 958,451 -
TOTAL 7,526,064$ 6,576,146$ 7,371,601$ 6,532,754$ 6,244,909$
General
Government 30%
Public Safety 5%
Assessing 13%
Finance/IT 30%
Community
Development 15%
Other 7%
General Fund Expenditures by Function
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 development.
• 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 t he 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 Kodia k based seafood and marine science and
education opportunities, tourism, agriculture, mineral extraction, etc.
Significant Budget Changes
There was a significant budget reduction of $9,956. The 2018 budget shows reductions from the following
accounts: office supplies, dues and periodicals, food/lunches, Mayor and Assembly travel/per diem and town
meeting costs.
53
BOROUGH ASSEMBLY
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 32,100$ 30,000$ 31,200$ 31,400$ 31,000$
Fringe Benefits 10,567 4,212 4,149 4,235 4,393
Professional Services 70,082 72,346 75,000 72,000 75,000
Contributions - - - - -
Legal Services - - - 827 -
Support Goods & Services 46,393 43,100 57,200 41,109 47,200
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
159,142$ 149,658$ 167,549$ 149,570$ 157,593$
PERFORMANCE INDICATORS
FY 2015
Actual
FY 2016
Actual
FY 2017
Actual
FY 2018
Projected
Regular Assembly Meetings 22 21 22 17
Special Meetings 6 9 13 9
Joint Work Sessions 5 5 9 8
Work Sessions 27 31 27 25
SWAMC Conference Attendees 3 2 2 3
AML Conference Attendees 3 7 4 3
Ordinances 10 20 31 20
Resolutions 24 35 41 30
Contracts 34 54 36 35
Other Action items 80 115 96 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 2017-2018
• Provide the Assembly with administrative support necessary to develop and implement strategic policy.
• Monitor the effectiveness of Borough operations.
• Execute the annual budget and Capital Improvement Program.
• Continue to build government relationships with other local community governments such as second
class cities and tribal governments.
• Promote Borough interaction with community members and organizations to demonstrate a partnership
in resolving issues that affect all island communities such as economic development, educational
facilities, etc.
• Review internal policies and practices and updated as needed.
Significant Budget Changes
The FY2018 budget includes the addition of an administrative assistant to the Manager’s Office.
55
MANAGER'S OFFICE
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 350,995$ 377,968$ 322,381$ 319,423$ 382,143$
Fringe Benefits 323,163 192,673 216,929 179,618 222,536
Professional Services - - 2,500 - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 40,836 66,597 61,412 49,419 68,252
Captial Outlay - - - - -
Allocated to Other Funds (17,000) (32,000) (32,000) (32,000) (32,000)
Operating Transfers - - - - -
697,994$ 605,239$ 571,222$ 516,460$ 640,931$
Personnel
Number of Employees
Position:FY 2015 FY 2016 FY 2017 FY 2018
Borough Manager 1 1 1 1
Deputy Manager 0 0 0 0
Human Resources Manager 0 0 0 1
Grant Writer/Special Projects Support 1 1 1 1
Executive Assistant 1 1 1 1
TOTAL 3 3 3 4
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 Staff are public administrators who play intrinsic and
essential roles in the community. They provide 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 and Objectives for 2017-2018
• Provide the highest quality of service to 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 29.2 0.380.
• 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.
• Train new Clerk’s Office personnel in their new positions (Deputy and Assistant) and cross train staff to
ensure long-term sustainability of the Clerk’s Office.
• Complete the creation of the Borough Clerk’s Office Procedure Manual
• Work on a “Rules of Assembly Procedure” manual
• Focus efforts in finding ways to reduce the Assembly and Clerk’s operational budgets
• Review and find ways to streamline Clerk’s Office procedures and processes
• Work with Borough staff to increase involvement of citizens in governance.
Significant Budget Changes
There are no significant budget changes in FY2018.
57
CLERK'S OFFICE
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 269,371$ 251,908$ 244,974$ 248,900$ 270,425$
Fringe Benefits 262,491 147,184 177,764 145,373 156,268
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 150,582 157,651 129,320 125,148 137,734
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers
682,444$ 556,743$ 552,058$ 519,422$ 564,427$
PERSONNEL
Number of Employees
Position:FY 2015 FY 2016 FY 2017 FY 2018
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 2015
Actual
FY 2016
Actual
FY 2017
Actual
FY 2018
Projected
Ordinances 10 20 31 18
Resolutions 23 35 41 30
Minutes (pages)138 180 205 150
Regular Assembly Meetings 22 21 23 20
Special Meetings 6 9 12 2
Joint Work Sessions 5 5 6 5
Work Sessions 27 31 26 24
Other Meetings Attended 24 71 35 24
Plats Filed 16 9 8 20
Liquor Licenses Reviewed 13 19 14 20
Gaming Licenses Reviewed 20 11 2 10
Borough Newspage Publications 28 35 42 50
Elections 1 1 1 1
Absentee Voters-municipal 205 234 333 150
Registered Voters-municipal 9,100 9,585 9,453 9,250
Code Supplements 2 2 2 2
Archival Records Destroyed (cubic feet)125 116 180 100
Archival Records Added (cubic feet)62 59 30 80
Contract 34 54 36 30
Other Action Items 99 115 96 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 2017-2018
• 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 FY2018.
59
LEGAL SERVICES
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services $ - $ - $ - $ - $ -
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services 192,111 115,713 140,000 92,628 125,000
Support Goods & Services 11,408 14,152 24,000 14,860 15,500
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
TOTAL 203,520$ 129,864$ 164,000$ 107,487$ 140,500$
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
Information Technology 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 2017-2018
• 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 Comprehensive Annual Financial Report (CAFR) by November 30.
• Continue our high rate of tax collections and all other receivables.
• Initiate a publically available financial transparency program
Significant Budget Changes
Decreases in fringe benefits due to employee retirement and a vacant position .
Previous Year’s Accomplishments
• Last year, the Kodiak Island Borough was one of only two Alaskan governments to win all three GFOA
awards. These are for our budget, financial reporting, and popular reports.
61
FINANCE
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 508,167$ 540,301$ 481,004$ 402,620$ 486,722$
Fringe Benefits 514,901 326,810 371,638 261,353 314,708
Professional Services - 63 10,000 - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 103,286 107,460 128,119 98,981 122,508
Captial Outlay - - - - -
Allocated to Other Funds (39,000) (31,000) (43,000) (43,000) (43,000)
Operating Transfers - - - - -
1,087,354$ 943,633$ 947,761$ 719,954$ 880,938$
Number of Employees
FY 2015 FY 2016 FY 2017 FY 2018
Finance Director 1 1 1 1
Accountant 2 2 1 2
Accounting Technician 2 2 2 2
Clerk/Cashier 1 1 1 1
Secretary III 1 1 1 1
TOTAL 7 7 6 7
FY 2015
Actual
FY 2016
Actual
FY 2017
Actual
FY 2018
Estimated
Monthly Financials 12 12 12 12
Annual Report (CAFR)1 1 1 1
Personnel Turnover 1 2 1 0
Total Tax Levy $15,009,700 $15,261,029 $16,642,674 $17,016,038
Collected With In Year of Levy $14,749,222 $15,032,113 $16,554,392 -
Collected in Subsequent Year 126,394 160,138 - -
Percent Of Taxes Collected 99.1%99.5%99.4%-
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
INFORMATION-TECHNOLOGY 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 improve 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 senior 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 2017-2018
• 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.
• Upgrade server and datacenter software to current versions.
• Implement Windows 10 and Office 2016 on desktop computers.
• Upgrade the Borough’s telephone system to current telephone standards.
• Update the Borough’s communication services to take advantage of newer technologies.
• 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 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 391,054$ 365,349$ 297,507$ 268,003$ 285,992$
Fringe Benefits 366,218 211,634 203,123 164,240 170,980
Professional Services 16,832 17,980 25,000 3,075 15,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 392,252 328,564 346,250 306,297 357,297
Captial Outlay 53,869 32,673 70,000 94,884 75,000
Allocated to other funds (56,000) (26,000) (26,000) (26,000) (6,000)
Operating Transfers - - - - -
1,164,224$ 930,200$ 915,880$ 810,500$ 898,269$
Number of Employees
Position:FY 2015 FY 2016 FY 2017 FY 2018
MIS Supervisor 1 1 1 1
Programmer/Analyst 1 1 1 1
PC Technician 1 1 1 1 1
GIS Analyst 1 1 0 0
TOTAL 4 4 3 3
FY 2015
Actual
FY 2016
Actual
FY 2017
Estimated
FY 2018
Projected
AS/400 Users 10 2 2 0
Network Users 70 70 60 70
Network Devices 270 270 300 275
Network Servers 6 7 7 6
Virtual Servers 80 55 50 60
Network Storage Used (Terabytes)30 25 26 36
PC Applications Supported 45 45 15 50
Server-Based Applications supported 55 55 5 55
AS/400 Applications Supported 2 0 1 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 filing and auditing of business personal property renditions, and related discovery and
compliance activities. The personal property appraisals, as of 2017, will also include field inspections of prope rties
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 2017-2018
• Re-inspect the following road system properties: All properties within the boundaries of the Service
District One, both residential and commercial.
• Re-evaluate our process for discovery of personal property accounts to ensure all relative business are
valued on a similar basis.
• Desk Audit all personal property accounts.
• 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.
• Review current cost models and explore using the Marshall Valuation Service to generate our cost
models.
• Using the GIS system, re-inspect and value all properties on the south and east sides of the Island.
Significant Budget Changes
The main change in the FY2018 budget is the significant lower budget figure for education and travel. We are
integrating the new GIS imagery to complete as much of the remote re-inspections as possible to help lower travel
costs.
65
ASSESSING
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 388,507$ 376,211$ 414,524$ 422,455$ 413,577$
Fringe Benefits 395,010 252,222 302,977 269,444 268,970
Professional Services - - 1,500 - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 69,686 52,505 66,225 55,581 61,122
Captial Outlay - - - - -
Allocated to Other Funds (12,500) (3,000) (4,000) (4,000) (4,000)
Operating Transfers - - - - -
840,703$ 677,938$ 781,226$ 743,480$ 739,669$
Number of Employees
Position:FY 2015 FY 2016 FY 2017 FY 2018
Assessor 1 1 1 1
Appraiser 1 1 1 1
Assessment Clerk II 0 1 1 1
Assessment Clerk I 1 1 1 1
Appraiser Technician 2 1 1 1
TOTAL 5 5 5 5
ASSESSED VALUE
FY 2015
Actual
FY 2016
Actual
FY 2017
Estimated
FY 2018
Projected
Real Property
(net after all exemptions)$1,068,647,102 $1,084,317,572 $1,169,223,198 $1,205,698,799
Personal Property 113,251,900 118,559,600 143,116,200 137,125,100
Total Assessed Value $1,181,899,002 $1,202,877,172 $1,312,339,398 $1,342,823,899
CHANGE IN VALUE FROM PRIOR YEAR
Real Property 39,407,791$ 15,670,470$ 84,905,626$ 36,475,601$
Personal Property 11,014,600$ 5,307,700$ 24,556,600$ (5,991,100)$
Total Value Increase
From Prior Year $50,422,391 $20,978,170 $109,462,226 $30,484,501
NUMBER OF PARCELS
Real Property Accounts 7,832 7,830 7,866 7,866
Personal Property Accounts 945 916 371 371
Tax Accounts per Employee 1,755 1,749 1,647 1,647
ASSESSED VALUE
PER EMPLOYEE $236,379,800 $240,575,434 $262,467,880 $268,564,780
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 Americans with Disabilities Act
during renovations.
Objectives for 2017-2018
• Provide departmental management support to the construction and design teams to deliver the Rural
School Playground Replacements and meet budget and schedule constraints.
• Provide departmental management support to deliver the East Elementary Interior Renovation to meet
the needs of the Kodiak Island Borough School District (KIBSD) and meet schedule and budget constraints.
• Provide departmental management support to deliver the Kodiak Middle School Fire Alarm, Controls,
Elevator Replacement project to meet the needs of KIBSD and meet schedule and budget constraints.
• Provide departmental management support to deliver the Flooring Replacement for Ahkiok, Karluk and
Ouzinkie Schools project to meet the needs of the KIBSD and meet schedule and budget c onstraints.
• Provide departmental management support to deliver the Main Elementary Elevated Walkway
Replacement to meet the needs of KIBSD and meet schedule and budget constraints.
• Provide departmental management support to the construction and design tea ms to deliver the
installation of the Women’s Bay Emergency Shelter Generator and meet budget and schedule constraints.
• Provide departmental management support to the construction and design teams to deliver the Baler
Building Roof and Siding Replacement and meet budget and schedule constraints.
• Continue work on deferred projects listed on the Renewal and Replacement Schedule.
• Continue daily maintenance and repay 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
A new position, Engineering and Facility Deputy Director, was added.
67
ENGINEERING AND FACILITIES
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 122,545$ 103,397$ 62,684$ 146,710$ 149,490$
Fringe Benefits 186,302 87,361 47,527 105,076 104,576
Professional Services 1,800 - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 44,831 39,942 66,484 67,245 76,981
Captial Outlay - - - - -
Allocated to Other Funds (24,000) - - - -
Operating Transfers - - - - -
331,478$ 230,699$ 176,695$ 319,031$ 331,047$
Number of Employees
Position:FY 2015 FY 2016 FY 2017 FY 2018
Engineering and Facilities Director 1 1 1 1
Engineering and Facilities Deputy Director 0 0 0 1
Project Manager/Inspector 1 1 1 1
Project Assistant 1 1 1 1
Secretary III 1 1 1 1
Maintenance Mechanic 1 1 1 1
Receptionist/Interpretive Specialist 0.5 0.5 0.5 0.5
TOTAL 5.5 5.5 5.5 6.5
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 FY2018
• Begin working on the EPA Brownfield grant project in cooperation with the City of Kodiak and Natives of
Kodiak
• Manage trail improvements project for Saltery Cove.
• 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 various types of 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
The FY2018 budget is approximately $62,000 lower than FY2017.
69
COMMUNITY DEVELOPMENT
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 399,854$ 354,797$ 441,684$ 413,994$ 412,619$
Fringe Benefits 402,549 235,706 324,689 271,093 260,373
Professional Services 21,428 9,719 10,000 9,567 15,000
Contributions - - - - -
Legal Services - 1,093 - 18,365 10,000
Support Goods & Services 95,702 176,822 181,197 147,641 197,294
Captial Outlay - - - - -
Allocated to Other Funds (229) (500) (500) (500) (500)
Operating Transfers - - - - -
919,303$ 777,637$ 957,070$ 860,160$ 894,786$
Number of Employees
Position:FY 2015 FY 2016 FY 2017 FY 2018
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 1 1
TOTAL 5 5 6 6
FY 2015
Actual
FY 2016
Actual
FY 2017
Actual
FY 2018
Projected
Zoning Compliance Permits Issued B-105 C-72 183 161 177 100
Planning & Zoning Commission
Meetings 31 25 22 20
Complaints Responded to 489 44 72 20
Parks and Rec Meetings 7 12 9 10
Other public meetings 6 3 4 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 2017-2018
• 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 FY2018.
71
BUILDING INSPECTOR
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services $ - $ - $ - $ - $ -
Fringe Benefits - - - - -
Professional Services 113,849 147,490 145,000 76,633 145,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 11,563 13,731 20,263 20,347 24,130
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
125,412$ 161,221$ 165,263$ 96,979$ 169,130$
FY 2015
Actual
FY 2016
Actual
FY 2017
Actual
FY 2018
Projected
Commercial Building Permits 56 56 13 50
Residential Bulding Permits 142 160 130 120
Borough Plumbing Permits 62 74 47 95
Borough Electrical Permits 120 110 75 130
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 FY2018
• 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 FY2018.
73
ECONOMIC DEVELOPMENT
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services -$ -$ $ - -$ $ -
Fringe Benefits - - - - -
Professional Services 30,000 43,899 42,500 29,168 30,000
Contributions 2,500 - - - 1,500
Legal Services - - - - -
Support Goods & Services 600 1,882 500 1,100 600
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
33,100$ 45,781$ 43,000$ 30,268$ 32,100$
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 2017-2018
• 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 laws.
Significant Budget Changes
New quarterly training modules by a third party vendor were added to comply with OSHA .
75
GENERAL ADMINISTRATION
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 1,192$ 815$ -$ 814$ -$
Fringe Benefits 1,906 2,382 - 2,886 -
Professional Services - - - - -
Audit Expenses 92,403 101,818 110,000 76,197 115,000
Contracted Services 6,158 - - - -
Contributions - 4,877 - 15,169 15,000
Legal Services - - - - -
Support Goods & Services 85,543 65,804 98,614 82,918 123,700
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
187,201$ 175,696$ 208,614$ 177,983$ 253,700$
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 2017-2018
• Repair damaged park equipment, brushing, stabilizing and hardening trails, garbage removal and cleanup.
• Replace equipment causing liability.
Significant Budget Changes
Repairing park facilities and doing previously deferred maintenance projects has increased the personnel and
fringe benefit costs.
77
PARKS AND RECREATION
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services 16,382$ 13,357$ 16,000$ 8,497$ 61,328$
Fringe Benefits 6,847 6,203 7,640 4,073 30,342
Professional Services 111,190 41,049 - - 5,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 27,537 26,846 17,500 17,602 42,800
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
161,956$ 87,456$ 41,140$ 30,172$ 139,470$
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 Island 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 2017-2018
• Maintain and replace sirens as needed.
• Exercise the Kodiak Area Emergency Operations Plan one time per year either 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 FY2018.
79
EMERGENCY PREPAREDNESS
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services $ 12,158 $ 3,592 $ 16,459 $ 2,535 $ 19,707
Fringe Benefits 8,685 1,487 11,999 1,425 12,492
Professional Services 360 11,375 13,199 12,889 70,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 7,924 14,395 17,500 19,012 16,150
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
29,128$ 30,849$ 59,157$ 35,861$ 118,349$
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 2017-2018
• Maintain statistics for animal nuisance citations, impoundments and sheltering that are generated from
the borough jurisdiction.
Significant Budget Changes
No significant changes for FY2018.
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 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services $ - $ - $ - $ - $ -
Fringe Benefits - - - - -
Professional Services 109,415 109,415 109,415 109,415 110,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Tranfers - - - - -
109,415$ 109,415$ 109,415$ 109,415$ 110,000$
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 2017-2018
• 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
Karluk IRA Council did not qualify for the State Community Aid Program this year.
83
EDUCATION, CULTURE & RECREATION
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services $ - $ - $ - $ - $ -
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
North Star PTA 4,656 4,649 4,000 4,662 4,500
Karluk IRA Council 20,200 19,300 20,200 12,900 -
Legal Services - - - - -
Support Goods & Services - - - - -
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
24,856$ 23,949$ 24,200$ 17,562$ 4,500$
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 2017-2018
• Contribute $60,000 to Kodiak College.
• Contribute $12,000 to local public libraries.
Significant Budget Changes
Due to overall revenue decreases, non-profit reductions were necessary.
85
KODIAK COLLEGE & LIBRARIES
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services $ - $ - $ - $ - $ -
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Kodiak College 180,000 180,000 84,000 84,000 60,000
Libraries 15,000 15,000 12,000 12,000 12,000
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
195,000$ 195,000$ 96,000$ 96,000$ 72,000$
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
Due to overall revenue decreases, non-profit reductions were necessary.
87
NON PROFIT FUNDING
EXPENDITURES
Health & Social Services
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services - - - - -
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Safe Harbor 25,000 25,000 21,984 21,984 -
Humane Society - 4,250 - - -
Women's Resource & Crisis Center 60,000 60,000 52,762 52,762 -
American Red Cross 7,101 7,900 - - -
Kodiak Baptist Mission 45,120 45,120 39,677 39,677 -
Special Olympics - 6,000 - - -
Health Care Foundation 20,000 20,000 - - -
Hospice of Kodiak 20,000 11,000 9,673 9,673 -
Senior Citizen Support 45,000 35,000 30,778 30,778 -
Hope Community Resources 5,500 5,050 - - -
Salvation Army - 8,000 7,035 7,035 -
Brother Francis Shelter 70,000 56,180 49,403 49,403 -
Kodiak Area Transit 25,000 15,000 - - -
Threshold Services - 8,000 - - -
Funding/ Non-Profits - - - - 167,500
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-total 322,721$ 306,500$ 211,312$ 211,312$ 167,500$
Education, Culture & Recreation
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Alutiiq Museum & Archaeological
Repository 19,041 10,000 - - -
KMXT Public Radio 10,000 8,100 7,123 7,123 -
Historical Society 9,945 10,000 - - -
Kodiak Maritime Museum - 10,000 - - -
Kodiak Arts Council 16,500 15,350 - - -
Head Start - 7,200 6,331 6,331 -
Island Trails Network 9,586 - - - -
KANA Family Center 6,000 10,500 9,233 9,233 -
Kodiak Soil & Water Conservation 7,300 4,250 - - -
Girl Scouts - 1,000 - - -
Kodiak Little League - - - - -
Kodiak Teen Court - 5,100 - - -
Marion Center, Inc. 5,000 1,000 - - -
Kodiak Audubon Society - - - - -
Funding/Non-Profits - - - - 40,000
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-total 83,372$ 82,500$ 22,687$ 22,687$ 40,000$
Total 406,093$ 389,000$ 233,999$ 233,999$ 207,500$
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 FY2018.
89
TRANSFERS
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Personnel Services $ - $ - $ - $ - $ -
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Captial Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers
Education Support Fund - 345,600 - - -
Land Sales 14,961 - - - -
Buildings and Grounds 21,690 - - - -
LEPC - - 18,338 18,338 -
Fire District #1 16,040 - - - -
Debt Service - - 834,014 635,113 -
Transfers to Fund 270 - 10,566 - - -
Transfers to Special Projects 29,192 - - - -
Solid Waste 64,383 - - - -
Hospital - - 305,000 305,000 -
KFRC 21,474 - - - -
167,740$ 356,166$ 1,157,352$ 958,451$ -$
90
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91
SPECIAL REVENUE FUNDS
Special Revenue Fund Description
Special revenue funds account for revenues obtained via specific taxes or other designated revenue sources. They
are usually mandated by statue, charter, or local ordinance to fund specific functions or activities. Examples are
fire protection and road service districts.
Special Revenue funds do not include debt service or capital projects.
92
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The total revenue budget for all Special Revenue Funds is $12,963,565.
Area Wide (all properties within the Borough) Net Taxable
Value
Mill
Rate
Kodiak Island Borough School District $1,342,823,899 6.80
Non-Area Wide (within service area boundaries only)
Womens Bay Road Service Area $79,378,377 2.50
Road Service Area No.1 $267,754,310 1.50
Monashka Bay Road Service Area $25,069,184 2.50
Bay View Road Service Area $9,252,600 1.50
Fire Protection Area No. 1 $401,341,443 1.50
Womens Bay Fire Department $82,351,077 1.25
KIB Airport Fire Protection District $13,392,750 1.25
Woodland Acres Street Light Area $52,678,047 0.10
Trinity lslands Street Light Area $12,491,000 0.20
Mission Lake Tide Gate Area $6,192,300 1.00
Property Tax: Real and Personal Property Taxes. Several service areas 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 the mill rate. The net taxable value is the total assessed value of
property less any applicable exemptions. Generally, 90% of property taxes are from real property and 10% from
personal property. Overall, the current Borough-wide delinquency rate is approximately .20%.
FY18 Special Revenue Funds Income
Property Taxes
Transient Accomodations Tax
Motor Vehicle Tax
Licenses & Permits
Rents & Royalties
Land Sales Activities
State Shared Revenue
Penalties & Interest
Miscellaneous
93
Transient Accommodation Tax. The Borough assesses a tax on overnight accommodations provided within the
Kodiak Island Borough’s boundaries. Cities within the Borough’s boundaries that assess their own accommodation
tax on businesses within city boundaries are exempt from collecting the Borough’s tax. The FY2018 revenue
budgeted for this tax is $94,000.
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 is remitted to the Borough
monthly. This method of collection was created in anticipation of reducing the del inquency 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 $253,000. Per KIB 3.60.020, these revenues go into the Education Support Fund.
Licenses & Permits. Money received by the Borough and service districts for use of land that they own.
Rents and Royalties:Office Rent. The Borough charges rent for office space to Borough departments and outside
agencies that have offices within Borough buildings. For fiscal year 2018, the Borough is charging an average rate
of $1.26 per square foot which equates to $846,854 in rental revenues.
Land Sales. Periodically, the Borough sells this land; typically by public auction. Two objectives are met by these
land sales: The Borough receives revenue; and land is put into private ownership.
State Grants. Money received by the Borough to be used on specified projects. This revenue funds activities in the
Local Emergency Planning Committee Fund.
Penalties and Earnings on Investments. The majority of this revenue is from net earnings on investments in the
Facilities Fund. It is estimated that these net earnings (interest income added to the increase and/or decrease of
the market value of investments) will be $170,000. The estimated amount of penalties and net earnings on all
special revenue funds is $182,100. The earnings budgeted are conservative and based on economic trends.
Miscellaneous. Money received that does not fit in any other defined category that is generally one -time in nature.
Cruise Ship Tax. Beginning in FY2014 cruise ship tax sharing revenues has been accounted for in this fund. Based
on past collections, the estimated FY2018 revenue is $30,500. The Borough believes that the tourism industry will
continue to grow.
Gravel Sales. The Kodiak Island Borough has leased out four parcels of land for gravel extraction. The lease
requires that a royalty be paid on the amount of gravel extracted. The $5,000 of revenue we expect to receive in
fiscal year 2018 is based on estimates and averages of gravel extractions in prior years. The current royalty rate is
$2.00 per cubic yard.
94
SPECIAL REVENUE FUND RECAP
Special Revenue Funds Budget Summary
Education
Support Land Sales
Buildings
&
Grounds LEPC
Womens
Bay
Service
Area
Service
Area
No. 1
Service
Area
No. 2
Monashka
Bay
Service
Area
Bay View
Rd.
Service
Area
Beginning Fund Balance (68,040)$ 1,460,669$ 473,768$ -$ 109,218$ 646,958$ 5,893$ 133,528$ 23,350$
Revenues
Property Tax 9,124,500 - - - 198,446 401,632 - 62,673 13,879
Penalties/Interest on Tax - - - - - - - - -
Non Ad Valorem Tax 253,000 - - - - - - - -
Sales Tax - - - - - - - - -
Licenses & Permits - 6,750 - - 27,000 - - - -
State Shared Revenue - 3,650 6,126 312 20 160 - - -
State Grants - - - 15,500 - - - - -
Rents & Royalties - 5,000 846,854 - - - - - -
Charges for Services - - - - - - - - -
Land Sale Activity - 200,000 - - - - - - -
Interest Earnings - 6,300 3,050 - - - 100 - -
Miscellaneous - 500 - - - - - - -
Other Funding Sources - 243,403 - - - 67,208 - - -
- - - - - - - - -
Transfers In - - - - - - - - -
Total Revenues & Transfers In 9,377,500 465,603 856,030 15,812 225,466 469,000 100 62,673 13,879
Total Available Funds 9,309,460
Expenditures
Education 9,377,500 - - - - - - - -
Resource Management - 465,603 - - - - - - -
KIB Buildings - - 856,030 - - - - - -
LEPC - - - 15,812 - - - - -
Road Maintenance - - - - 225,466 469,000 100 62,673 13,879
Public Safety - - - - - - - - -
Economic Development - - - - - - - - -
Transfers Out - - - - - -
Total Use of Funds 9,377,500 465,603 856,030 15,812 225,466 469,000 100 62,673 13,879
Est. Funds Available 6/30/18 (68,040)$ 1,460,669$ 473,768$ -$ 109,218$ 646,958$ 5,893$ 133,528$ 23,350$
95
SPECIAL REVENUE FUND RECAP
Special Revenue Funds Budget Summary, continued
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
Beginning Fund Balance 1,112,283$ 600,094$ 38,052$ 30,494$ 27,779$ 54,317$ -$ 39,297,999$ 204,914$ (365)$ 44,150,913$
Revenues
Property Tax 602,013 102,939 16,741 5,269 2,498 6,192 - - - - 10,536,782
Penalties/Interest on Tax - - - - - - - - - - -
Non Ad Valorem Tax - - - - - - - - - - 253,000
Sales Tax - - - - - - - - - - -
Licenses & Permits - - - - - - - - - - 33,750
State Shared Revenue - 80 - - - 6 - - 30,500 - 40,854
State Grants - - - - - - - - - - 15,500
Rents & Royalties - - - - - - - - 94,000 - 945,854
Charges for Services - 17,211 - - - - - - - - 17,211
Land Sale Activity - - - - - - - - - - 200,000
Interest Earnings - 1,000 500 200 - - - 170,000 950 - 182,100
Miscellaneous 1,500 12,000 - - - - - - - - 14,000
Other Funding Sources 357,353 50,000 - - - - - - 6,550 - 724,514
Transfers In - - - - - - - - - - -
Total Revenues & Transfers In 960,866 183,230 17,241 5,469 2,498 6,198 - 170,000 132,000 - 12,963,565
Total Available Funds
Expenditures
Education - - - - - - - - - - 9,377,500
Resource Management - - - - - - - - - - 465,603
KIB Buildings - - - - - - - - - - 856,030
LEPC - - - - - - - - - - 15,812
Road Maintenance - - - - - - - - 771,118
Public Safety 960,866 183,230 17,241 5,469 2,498 6,198 - - - - 1,175,502
Economic Development - - - - - - - - 132,000 132,000
Transfers Out - - - - - - - 170,000 - - 170,000
Total Use of Funds 960,866 183,230 17,241 5,469 2,498 6,198 - 170,000 132,000 - 12,963,565
Est. Funds Available 6/30/18 1,112,283$ 600,094$ 38,052$ 30,494$ 27,779$ 54,317$ -$ 39,297,999$ 204,914$ (365)$ 44,150,913$
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, annual
audit, and snow removal expenses. Under State law, the Borough must annually contribute a dollar amount to the
School District that falls within a specified range. The top of this range is sometimes refe rred to as ‘the cap’. There
is a rather complicated formula, done by the State of Alaska Department of Education and Early Development,
which sets both the minimum and maximum contribution range that the Borough will make to the School District.
For FY2018, the Borough is contributing 81% of the maximum amount possibly under State law to the School
District.
Goals
• Provide 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 2017-2018
• Identify a school facility maintenance list.
• Provide a painting schedule that addresses required exterior maintenance for all buildings.
Significant Budget Changes
Due to decreasing federal and state revenues, funding was decreased by $900,000 for FY2018.
2300
2350
2400
2450
2500
2550
2600
2650
2700
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Number of Students
Last Ten Years
97
EDUCATION SUPPORT
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 10,721,928$ 10,106,178$ 9,997,500$ 9,988,377$ 9,124,500$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax 262,175 253,112 280,000 235,177 253,000
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - 485,600 - - -
Total 10,984,103$ 10,844,890$ 10,277,500$ 10,223,554$ 9,377,500$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services
Contracted Services 381,350 400,000 400,000 400,000 -
Audit Expense 48,020 32,788 45,000 46,922 50,000
Legal Services - - - - -
Contributions - - 96,000 - -
Service District Maint. - - - - -
Support Goods & Services 302,046 318,622 370,000 323,989 380,000
Debt Service - Interest - - - - -
Capital Outlay - - - - -
Operating Transfers 10,174,298 10,154,238 9,366,500 9,506,637 8,947,500
10,905,714$ 10,905,649$ 10,277,500$ 10,277,548$ 9,377,500$
$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 2018
Borough's Cost of Education
98
PROGRAM BUDGET SUMMARY
LAND SALES FUND – 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. In 1964, KIB received 56,500 acres from the State of
Alaska by organizing as a Borough. Since then, 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 $100 million. The Borough takes a passive management approach to managing most of
these lands, which means that they are not managed intensively on a day-to-day basis. This method costs the
public very little compared to the value of the asset. The level of management for other Borough lands,
particularly those on the road system, is determined by public demands on the properties or readying it for sale
and revenue generation.
Goals
• Manage Borough lands for the maximum benefit of Borough residents.
• Provide decision makers with the tools and information to make informed decisions on the allocation, use
and development of Borough lands and resources.
• Continue to review and implement land sale strategies that are in balance with the real estate market.
• Facilitate the transfer of developable public lands to the private sector in a cost -effective manner.
• Manage leases to maximize public benefit.
Objectives for 2017-2018
• Coordinate with the Community Development Department to contribute to and facilitate the master
planning process for Tract R2, Killarney Hills Subdivision.
• Work with the Borough Lands Committee to determine other land acquisitions, disposal , and other
management issues.
• Coordinate with other governmental entities and non-profit organizations to identify opportunities to
address affordable housing issues through the use of Borough owned lands.
• Plan for the opening of an identified gravel extraction site in the Salonie Creek drainage.
Significant Budget Changes
FY2017 saw a one-time increase in revenues due to timber salvage operations conducted in the 600 acres of
Borough land burnt during the Twin Creeks Fire. FY2018 budgeted expenses are higher than normal due to the
additional costs of replanting and firewood administration.
99
RESOURCE MANAGEMENT
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits 1,000 1,250 4,800 5,800 6,750
State Shared Revenue 28,536 3,920 12,000 3,780 3,650
State Grants - - - - -
Rents & Royalties 4,307 4,307 5,000 24,488 5,000
Charges for Services - - - - -
Land Sale Activity 329,428 110,428 89,409 147,171 200,000
Interest Earnings 2,364 3,427 2,000 8,173 6,300
Miscellaneous 90 (248) 1,515,500 2,092,014 500
Other Funding Sources - - 650,000 - 243,403
Operating Transfers 14,961 - - - -
380,686$ 123,084$ 2,278,709$ 2,281,426$ 465,603$
Expenditures
Personnel Services 153,601$ 98,623$ 121,290$ 115,924$ 84,000$
Employee Benefits 65,039 49,392 72,709 56,034 52,867
Professional Services 11,200 61,466 475,000 319,111 210,000
Legal Services - - - - 5,000
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 46,722 69,144 959,710 61,588 113,736
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - 27,600 650,000 650,000 -
276,562$ 306,225$ 2,278,709$ 1,202,656$ 465,603$
Position:FY 2014 FY 2015 FY 2016 FY 2017
Resource Manager 1 1 1 1
PERSONNEL
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.
Budgeted departments within the Building and Grounds fund are:
• Borough Building
• Mental Health Center
• School Buildings
• Chiniak School
• Various Borough Buildings
• Project Office
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 2017-2018
• Create a checklist for the review of KIB building and grounds.
Significant Budget Changes
There are no significant budget changes in FY2018.
101
BUILDINGS AND GROUNDS
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue 30,659 3,790 30,000 2,745 6,126
State Grants - - - - -
Rents & Royalties
KIB 300,971 326,921 374,110 376,985 441,856
City of Kodiak 90,922 122,674 124,766 143,761 152,988
KIBSD 128,827 209,006 221,232 221,232 221,232
Borough Bldg - Annex 11,378 17,662 - - 18,792
Land Sale Fund - - 9,700 9,700 11,986
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 1,558 4,466 5,000 3,632 3,050
Miscellaneous 122 120 - 120 -
Other Funding Sources - - 336,370 - -
Operating Transfers 39,690 34,272 - - -
TOTAL 604,127$ 718,912$ 1,101,178$ 758,174$ 856,030$
Expenditures
Borough Building 496,230$ 430,332$ 1,029,678$ 860,320$ 746,873$
KIB Mental Health Center 19,394 5,768 16,500 6,607 43,080
School Bldg Major Repairs 25,011 44,364 55,000 6,092 51,077
Chiniak School - - - 535 -
Various Borough Buildings 6,322 9,162 - 4,066 15,000
Project Office Expenses 213 39 - - -
Long Term Care Facility 16,272 - - - -
TOTAL 563,441$ 489,665$ 1,101,178$ 877,620$ 856,030$
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 the Borough Assembly Chambers.
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 2017-2018
• 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.
Significant Budget Changes
There are no significant budget changes in FY2018.
103
BOROUGH BUILDING
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Expenditures
Personnel Services 136,044$ 149,052$ 139,837$ 161,109$ 102,179$
Employee Benefits 151,326 94,244 108,762 99,656 67,333
Professional Services - 7,556 8,000 32,627 13,500
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 206,919 179,480 425,709 224,270 563,861
Debt Service Interest - - - - -
Capital Outlay - - 11,000 6,288 -
Operating Transfers 1,940 - 336,370 336,370 -
496,230$ 430,332$ 1,029,678$ 860,320$ 746,873$
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.
• Search for new funding sources to either move or rehab these facilities.
Objectives for 2017-2018
• Provide for owner-responsible maintenance.
Significant Budget Changes
There is an increase in maintenance expenses for FY2018.
105
MENTAL HEALTH CENTER
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Expenditures
Personnel Services 424$ 1,299$ -$ 85$ 6,428$
Employee Benefits 166 857 - 74 3,852
Professional Services - - - - 10,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 18,804 3,613 16,500 6,448 22,800
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
19,394$ 5,768$ 16,500$ 6,607$ 43,080$
106
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND- School Buildings
Program Description
This program provides funding for major repairs to the Borough owned school buildings. Repairs in this category
exceed the $10,000 limit for which KIB is responsible in accordance with the current in-kind agreement.
Objectives for 2017-2018
• Provide financial back-up for unforeseen large repair projects.
• Provide DDC control maintenance on all the older school buildings that have not been upgraded.
Significant Budget Changes
There are no significant budget changes in FY2018.
107
SCHOOL BUILDING MAJOR REPAIR
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Expenditures
Personnel Services -$ 123$ -$ -$ 3,863$
Employee Benefits - 119 - - 2,144
Professional Services - 17,637 25,000 2,431 25,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 25,011 26,486 30,000 3,661 20,070
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
25,011$ 44,364$ 55,000$ 6,092$ 51,077$
108
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND – Chiniak School
Program Description
This program provides funding for the maintenance, operation, and utility costs of the Chiniak School property .
This includes the public water system when under KIB control, and major maintenance projects that may arise.
Objectives for 2017-2018
• No projects anticipated.
Significant Budget Changes
Maintenance on this building has been taken over by the School District .
109
CHINIAK SCHOOL
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services - - - 535 -
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
-$ -$ -$ 535$ -$
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 Borough Annex 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 2017-2018
• 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.
• Clean and remove excess brush next to Borough Annex Building.
Significant Budget Changes
There is an increase in contract maintenance services for FY2018.
111
BLDG & GROUNDS-VARIOUS BOROUGH BUILDINGS
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 2,322 9,162 - 4,066 15,000
Debt Service Interest - - - - -
Capital Outlay 4,000 - - - -
Operating Transfers - - - - -
6,322$ 9,162$ -$ 4,066$ 15,000$
112
PROGRAM BUDGET SUMMARY
BUILDINGS & GROUNDS FUND – 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. Expenses for this building are paid by ongoing projects where appropriate.
Goals
• Encourage community involvement to ensure projects that meet the needs of the community.
• 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 2017-2018
• Continue to provide opportunities for community involvement on all projects through the Architectural
Review Committee and through community meetings if applicable.
• Administer the East Elementary Renovation Project.
• Administer the School Playground Replacements.
• Administer the Main Elementary Walkway Replacement.
• Administer the Flooring and Asbestos Removal Project in Ahkiok, Karluk , and Ouzinkie.
• Administer the Middle School Fire Alarm, Controls, and Elevator Replacement.
• Administer the Baler Building Roof and Siding Replacement.
• Administer the Women’s Bay Emergency Shelter Generator installation.
Significant Budget Changes
There are no significant budget changes in FY2018.
113
BLDG & GRNDS - PROJECT OFFICE EXPENSES
EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - 39 - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 213 - - - -
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
213$ 39$ -$ -$ -$
114
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE (LEPC)
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 e mergency operations
plan and submit recommendations to local governments.
• 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 2017-2018
• 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 generally funded by a grant from the State of Alaska Department of Homeland Security and
Emergency Management.
115
LEPC
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - 312
State Grants 13,913 14,343 14,000 13,756 15,500
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - 18,338 18,338 -
13,913$ 14,343$ 32,338$ 32,093$ 15,812$
Expenditures
Personnel Services 6,768$ 6,812$ 10,000$ 7,299$ 7,811$
Employee Benefits 3,228 4,551 - 4,795 4,916
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 3,917 3,497 22,338 1,662 3,085
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
13,913$ 14,860$ 32,338$ 13,756$ 15,812$
116
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 2017-2018
• Continue improving and maintaining drainage.
• Continue maintaining paved road surfaces.
• Identify and replace failed culverts as needed.
• Develop Asphalt Repair project list and implement maintenance.
Project List
• Bells Flats Road dust control in conjunction with Brechan Construction LLC
• Womens Bay Drive ditching
• Tsunami Evacuation signage
• Ditching and culvert clearing
Significant Budget Changes
There are no significant budget changes in FY2018.
Program Budget Summary information for this Service Area was provided by the Service Area Chair
117
WOMENS BAY ROAD SERVICE
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 189,925$ 191,715$ 190,000$ 194,900$ 198,446$
Penalties/Interest on Tax 2 0 - 1 -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits 27,600 - 27,000 27,600 27,000
State Shared Revenue - - - - 20
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 873 1,226 - 811 -
Miscellaneous - - - - -
Other Funding Sources - - 50,000 - -
Operating Transfers - 27,600 - - -
218,400$ 220,541$ 267,000$ 223,313$ 225,466$
Expenditures
Personnel Services 505$ 361$ 1,000$ 81$ 500$
Employee Benefits 357 274 - 24 -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.
Snow Removal/Sanding 18,191 17,188 60,000 73,175 60,000
Repairs/Maintenance 149,289 150,971 90,000 164,007 90,000
Grading/Ditching 25,824 39,067 40,000 51,915 40,000
Support Goods & Services 451 435 76,000 288 34,966
Debt Service Interest - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
194,616$ 208,295$ 267,000$ 289,489$ 225,466$
Number of Miles 12 12 12 12 12
Road Service Cost per Mile 16,218$ 17,358$ 22,250$ 24,124$ 18,789$
PERFORMANCE INDICATORS
118
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.
Goals
• Provide grading & snow removal for service district roads.
Objectives for 2017-18
• 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 FY2018.
Program Budget Summary information for this Service Area was provided by the Service Area Chair
119
SERVICE AREA No. 1
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 375,649$ 386,094$ 388,000$ 394,545$ 401,632$
Penalties/Interest on Tax 1 1 - 0 -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - 160
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 2,321 3,447 - 3,218 -
Miscellaneous - - - - -
Other Funding Sources - - 100,000 - 67,208
Operating Transfers - - - - -
377,970$ 389,542$ 488,000$ 397,763$ 469,000$
Expenditures
Personnel Services 5,618$ 6,868$ 8,800$ 6,038$ 8,800$
Employee Benefits 971 1,848 2,900 1,415 2,900
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.
Snow Removal/Sanding 29,198 10,114 200,000 62,934 200,000
Repairs/Maintenance 237,899 296,876 213,700 56,312 194,700
Grading/Ditching 45,647 65,240 60,000 32,493 60,000
Support Goods & Services 1,027 1,243 2,600 685 2,600
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - 4,480 - - -
320,360$ 386,669$ 488,000$ 159,876$ 469,000$
Number of Miles 11.12 11.12 11.12 11.12 11.12
Road Service Cost per Mile 28,809$ 34,772$ 43,885$ 14,377$ 42,176$
PERFORMANCE INDICATORS
120
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area.
Goal
• Obtain water and sewer services for this area.
Objectives for 2017-2018
• 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.
Program Budget Summary information for this Service Area was provided by the Service Area Chair
121
SERVICE AREA No. 2
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 29 41 100 28 100
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
29$ 41$ 100$ 28$ 100$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 0 0 100 - 100
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
0$ 0$ 100$ -$ 100$
122
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 remained con servative in
road maintenance routines, which have saved additional funds.
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 2017-2018
• As practicable and within budget, maintain/repair roads, ditches, culverts, and signs within the service
area.
▪ The board will conduct annual road inspection/walk/tour to identify concerns and create a
"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
There are no significant budget changes in FY2018.
Program Budget Summary information for this Service Area was provided by the Service Area Chair
123
MONASHKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 60,701$ 59,665$ 60,000$ 62,162$ 62,673$
Penalties/Interest on Tax 0 1 - 0 -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 171 576 - 649 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
60,872$ 60,242$ 60,000$ 62,812$ 62,673$
Expenditures
Personnel Services 274$ 185$ 500$ 315$ 500$
Employee Benefits 202 164 - 204 -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.
Snow Removal/Sanding 3,158 - 28,150 11,126 28,150
Repairs/Maintenance 586 18,294 16,000 6,929 16,000
Grading/Ditching 3,099 7,644 13,000 1,414 13,000
Support Goods & Services 137 126 2,350 82 5,023
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
7,454$ 26,413$ 60,000$ 20,069$ 62,673$
FY 2015
Actual
FY 2016
Actual
FY 2017
Projected
FY 2017
Actual
FY 2018
Projected
Number of Miles 2 2 2 2 2
Road Service Cost per Mile 3,727$ 13,207$ 30,000$ 10,034$ 31,337$
PERFORMANCE INDICATORS
124
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 2017-2018
• Provide safe and adequate roads.
Significant Budget Changes
There are no significant budget changes in FY2018.
Program Budget Summary information for this Service Area was provided by the Service Area Chair
125
BAY VIEW ROAD SERVICE AREA
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 13,743$ 13,605$ 15,257$ 14,256$ 13,879$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 36 91 - 110 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
13,779$ 13,696$ 15,257$ 14,366$ 13,879$
Expenditures
Personnel Services 215$ 59$ -$ 246$ -$
Employee Benefits 135 64 - 151 -
Professional Services - - 7,257 - 5,879
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- -
Snow Removal/Sanding 981 835 5,400 3,891 5,400
Repairs/Maintenance 514 2,625 1,500 541 1,500
Grading/Ditching 9,539 4,203 1,100 497 1,100
Support Goods & Services 23 32 - 20 -
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
11,408$ 7,817$ 15,257$ 5,346$ 13,879$
PERFORMANCE INDICATORS
FY 2015
Actual
FY 2016
Actual
FY 2017
Projected
FY 2017
Actual
FY 2018
Projected
Number of Miles 1 1 1 1 1
Road Service Cost Per Mile 11,408$ 7,817$ 15,257$ 5,346$ 13,879$
126
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT)
Program Description
Bayside Fire Station is responsible for providing fire suppression, fire and injury prevention, first responder
emergency medical services, car seat installation program, smoke detector supply, instruction and installation to
residents at no cost. Bayside Fire Station is also responsible for providing 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 owners.
• 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 review and hopefully
lower the 4/4 rating to a 3/3 at the end of October 2019.
Objectives for 2017-2018
• Maintain a force of 30 trained volunteer firefighters and emergency medical responders. The department
is at 32 members, including the fire chief, for a total of 31 responders. We are currently recruiting and
would like to get that number up to 40 volunteers.
• Continue to respond with a fire engine and firefighters within five minutes or less to an alarm on 90% of
all fire calls. This goal is documented on dispatch time sheets.
• Continue to respond with emergency medical responders within five minutes or less to 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 was taught in the spring of 2017. A Lieutenants test was administered with six
promotions. Basic first aid will be offered, followed by an EMT course in September of 2017.
• Continue upgrades and improvements to the fire training site. The old school bus has been removed from
the Burn Training Center. The fire station bays and storage areas are being cleaned. The Memorial Garden
has again been cleaned and replanted. 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 2017.
• Purchased a new Spartan 1,250 gpm pumper and a Spartan 3,000 gallon tender with a 1,250 gpm pump.
These are expected to be delivered in the spring of 2018.
• Purchase a total of 8,000 feet of new 1 ¾”, 2 ½’’ and 4” fire hose. The hose will be used for the new
engine and tender. This will also give the fire department spare hose on the rack to be used to replace
wet that has been used for training after a fire. This should be completed by winter of 2017
• Purchase 15 sets of new “Bunker Gear” that will be replacing old and non-conforming turn-out gear in the
summer of 2017.
• New fire nozzles, small tools and other equipment for the new apparatus will be purchased in the fall of
2017.
Significant Budget Changes
No significant budget changes for FY2018. There are now more distinct line items on the budget for future
expenditures that include maintenance, repairs, expected large purchases and other projects.
Program Budget Summary information for this Service Area was provided by the Service Area Chair
127
FIRE PROTECTION AREA NO. 1
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 558,020$ 572,732$ 582,500$ 588,587$ 602,013$
Penalties/Interest on Tax 1 1 - 0 -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue 26,205 2,705 - 4,620 -
State Grants - - - 7,497 -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 2,425 5,601 - 4,393 -
Miscellaneous 7,731 2,831 1,500 4,425 1,500
Other Funding Sources - - 450,127 - 357,353
Operating Transfers 16,040 - - 57,493 -
610,421$ 583,870$ 1,034,127$ 667,015$ 960,866$
Expenditures
Personnel Services 114,506$ 91,086$ 140,309$ 141,289$ 156,000$
Employee Benefits 66,238 48,625 80,318 79,197 87,336
Professional Services - - 2,000 1,512 -
Legal Services - 1,821 - 23,146 -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 136,354 214,581 229,500 240,132 201,500
Debt Service Interest - - - - -
Capital Outlay 9,617 4,380 582,000 8,159 516,030
Operating Transfers - - - - -
326,715$ 360,493$ 1,034,127$ 493,434$ 960,866$
128
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT
Program Description
The Womens Bay Fire Department is responsible for providing fire suppression services to the residents of the
Womens Bay Fire Protection District. The department provides first response to emergency medical service (EMS)
calls within the service area. The department also provides structural fire suppression by contract to the Airport
Fire Protection Area.
Goals
• Provide effective, safe and timely emergency response whenever called upon by the community.
• Minimize the impacts on life and property caused by fire.
• Provide improved first responder emergency medical service through training and continued medical
education.
• Maintain up-to-date equipment to ensure firefighter and community safety and health.
• Promote an increased level of interagency training with local fire and rescue services.
Objectives for 2017-2018
• 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.
• Increase personnel expertise in fire prevention and suppression activities.
• Participate and support maintaining mutual aid agreements for the Kodiak area community.
• Continually update and revise Standard Operating Procedures/Standard Operating Guidelines to bett er
define department operations.
• Continue to improve and maintain the fire house with energy efficient upgrades and replacement of old
systems.
• Work with the local community members to develop the capabilities of the emergency shelter.
Significant Budget Changes
The Fire Department is requesting the use of $50,000 from the fund balance for the replacement and upgrade of
the Self Contained Breathing Apparatus (SCBA). The existing SCBA’s are becoming obsolete and are scheduled for
replacement per NFPA standards.
Program Budget Summary information for this Service Area was provided by the Service Area Chair
129
WOMENS BAY FIRE DEPARTMENT
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 98,692$ 99,338$ 99,000$ 101,077$ 102,939$
Penalties/Interest on Tax 1 0 - 0 -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - 2,310 - - 80
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services 13,601 14,300 14,000 14,716 17,211
Land Sale Activity - - - - -
Interest Earnings 2,748 4,095 1,000 2,853 1,000
Miscellaneous 13,450 14,580 12,000 14,510 12,000
Other Funding Sources - - 150,000 - 50,000
Operating Transfers - - - - -
128,491$ 134,623$ 276,000$ 133,156$ 183,230$
Expenditures
Personnel Services -$ 785$ 7,000$ 1,040$ 7,000$
Employee Benefits - 479 3,000 724 3,000
Professional Services - 5,460 - 3,120 -
Legal Services - - - 1,369 -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 42,313 67,017 159,150 61,523 113,930
Debt Service Interest - - - - -
Capital Outlay 18,190 - 106,850 - 59,300
Operating Transfers - 100,000 - - -
60,503$ 173,741$ 276,000$ 67,776$ 183,230$
130
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 2017-2018
• Continue contracting with Women’s Bay Fire Department to provide fire suppression and prevention
service to the district.
• Complete installation of new fire hydrant.
Significant Budget Changes
There are no significant budget changes in FY2018.
131
AIRPORT FIRE PROTECTION DISTRICT
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 14,300$ 14,716$ 14,500$ 15,366$ 16,741$
Penalties/Interest on Tax - 0 - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 156 233 500 211 500
Miscellaneous - - - - -
Other Funding Sources - - 30,000 - -
Operating Transfers - - - - -
14,457$ 14,950$ 45,000$ 15,576$ 17,241$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services 13,601 14,300 44,000 14,716 17,211
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 22 30 1,000 20 30
Debt Service Interest - - - -
Capital Outlay - - - -
Operating Transfers - - - - -
13,623$ 14,330$ 45,000$ 14,736$ 17,241$
132
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 2017-2018
• Maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
There are no significant budget changes in FY2018.
133
WOODLAND ACRES STREET LIGHTS
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 12,164$ 4,932$ 4,940$ 5,155$ 5,269$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 139 213 200 153 200
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
12,303$ 5,145$ 5,140$ 5,308$ 5,469$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 4,810 4,828 5,140 4,816 5,469
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
4,810$ 4,828$ 5,140$ 4,816$ 5,469$
134
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 2017-2018
• Maintain street lights throughout the Trinity Islands subdivision.
Significant Budget Changes
There are no significant budget changes in FY2018.
135
TRINITY ISLAND LIGHTING DISTRICT
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 5,824$ 2,334$ 2,330$ 2,446$ 2,498$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 125 190 - 136 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
5,949$ 2,524$ 2,330$ 2,582$ 2,498$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 1,792 1,798 2,330 1,793 2,498
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
1,792$ 1,798$ 2,330$ 1,793$ 2,498$
136
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 2017-2018
• Remove debris and maintain the tide gate.
Significant Budget Changes
There are no significant budget changes in FY2018.
137
MISSION LAKE TIDE GATE
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax 5,953$ 5,976$ 5,400$ 6,147$ 6,192$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - 6
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 201 332 - 259 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
6,154$ 6,308$ 5,400$ 6,406$ 6,198$
Expenditures
Personnel Services 195$ 757$ -$ 255$ 150$
Employee Benefits 77 452 - 206 98
Professional Services - - 3,000 - 5,850
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 8 11 2,400 8 100
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
279$ 1,220$ 5,400$ 468$ 6,198$
138
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. The last collection year
for the special assessment was FY2015.
Goal
• Maintain the roads within the new Trinity Islands housing subdivision.
Objectives for 2017-2018
• Maintain the 428 linear feet of pavement.
Significant Budget Changes
There are no significant budget changes in FY2018.
139
TRINITY ISLANDS PAVING
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Special Assessments 8,747 - - - -
Penalties/Interest on Tax 59 - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 87 - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - 4,480 - - -
8,893$ 4,480$ -$ -$ -$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 256 3 - - -
Debt Service Interest 1,128 - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
1,384$ 3$ -$ -$ -$
140
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 FY1996, $2,194,266 in FY1997, $4,000,000 in FY1998
through FY2002 and received the balance of $11,805,734 in FY2003. $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 excess earnings to help support Borough
operations. Ordinance No. FY2016-13 spells out the conditions under which the Borough can use these funds. This
established that 85% of the previous years’ excess 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 $20,004,808 in interest and has transferred $16,706,808 to capital
projects, debt service and building and grounds (property insurance).
Goal
• Preserve the principal of the fund.
• To achieve a fair rate of return on our investments.
Objectives for 2017-2018
• Define the term ‘excess earnings’
Significant Budget Changes
There are no significant budget changes in FY2018.
141
FACILITIES FUND
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 468,769 515,662 357,825 191,391 170,000
Miscellaneous - - - - -
Other Funding Sources - - 162,988 - -
Operating Transfers - - - - -
468,769$ 515,662$ 520,813$ 191,391$ 170,000$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services - - 82,500 - 39,790
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers
Education Support Fund - 140,000 - - -
Buildings and Grounds 18,000 18,000 - - 10,000
Debt Service 250,000 150,000 151,858 151,858 65,105
Renewal & Replacement 322,000 90,454 275,325 286,455 55,105
590,000$ 398,454$ 509,683$ 438,313$ 170,000$
142
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 related 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 2017-2018
• Fund a variety of tourism related activities.
Significant Budget Changes
There are no significant budget changes in FY2018.
143
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax 104,074 95,466 89,500 108,050 94,000
Licenses & Permits - - - - -
State Shared Revenue 13,925 30,255 52,900 30,888 30,500
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 731 1,417 500 948 950
Miscellaneous - - - - -
Other Funding Sources - - 15,000 - 6,550
Operating Transfers - - - - -
118,730$ 127,138$ 157,900$ 139,885$ 132,000$
Expenditures
Personnel Services -$ -$ 3,314$ -$ -$
Employee Benefits - - 2,686 - -
Professional Services - - - - -
Legal Services - - - - -
Contributions
Alutiiq Museum - - - 5,585 -
Historical Society - - - 5,585 -
KICVB 75,000 85,000 90,000 95,000 75,000
Village Tourism - - 5,000 - -
Kodiak Maritime Museum - - - 3,351 -
Funding/Non-Profits - - - - 12,000
Service District Maint.- - - - -
Support Goods & Services 11,900 - -
Debt Service Interest - - - - -
Capital Outlay - - - - 45,000
Operating Transfers - - 45,000 45,000 -
75,000$ 85,000$ 157,900$ 154,521$ 132,000$
144
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.
Final trust distributions occurred in FY2017.
145
FERN FULLER TRUST
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 1,311 840 3,500 - -
Miscellaneous - - - - -
Other Funding Sources - - 130,872 - -
Operating Transfers - - - - -
1,311$ 840$ 134,372$ -$ -$
Expenditures
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services - - - - -
Debt Service Interest - - - - -
Capital Outlay - - - - -
Operating Transfers 66,500 66,500 134,372 134,372 -
66,500$ 66,500$ 134,372$ 134,372$ -$
146
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147
DEBT SERVICE FUND
The Debt Service Fund accounts for the payment of interest and principal on long-term debt resulting
from the sale of general obligation bonds. This fund does not include the accounting for special
assessments and service debts of governmental enterprises.
Debt Policies
The Kodiak Island Borough has a written debt policy in the Kodiak Island Borough Code, Title 3 – Revenue and
Finance, Chapter 3.05.030. 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 is suance 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.
148
PROGRAM BUDGET SUMMARY
DEBT SERVICE- EDUCATION
Program Description
This fund was established to finance and account for the payment of interest and principal on all 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 2017-2018
• To meet all debt service requirements when due, thus avoiding any charges for penalties of interest.
Significant Budget Changes
Due to the FY2017 State of Alaska 25% reduction to debt reimbursements, a transfer was made from the General
Fund to cover the shortfall. This shortfall will be repaid to the General Fund over FY2018 and FY2019.
149
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Real Property Tax 1,049,140$ 1,831,724 2,233,216$ 2,228,918$ 2,446,067$
Personal Property Tax 109,587$ 201,703 273,352 274,672 278,634
Penalties & Interest 1 - - 17 -
State Debt Reimbursement 3,885,080 4,304,877 3,641,882 3,840,763 4,985,040
Interest Earnings 510 (149) 2,000 (608) -
Proceeds from Bond Issues - 62,818 - 806,205 -
Use of Fund Balance - - - - -
Transfers In 250,000 150,000 985,872 1,059,380 65,105
TOTAL REVENUES 5,294,317$ 6,550,973$ 7,136,322$ 8,209,347$ 7,774,846$
Expenditures
EDUCATION
Consultants 6,300$ 3,600$ -$ -$ 3,600$
Support Goods and Services 12 5,524 11,260 11 -
Principal 2,640,000 3,170,000 3,530,000 9,150,000 3,870,000
Interest 3,119,885 3,193,523 3,568,562 3,882,860 3,408,310
Refunded Bond Costs - 124,372 26,500 64,313 -
Transfers Out - 69,553 - - 492,936
SUBTOTAL EDUCATION 5,766,197$ 6,566,572$ 7,136,322$ 13,097,184$ 7,774,846$
KARLUK LOANS
Principal 6,040$ 31,617$ -$ -$ -$
Interest 564 474 - - -
SUBTOTAL KARLUK LOANS 6,604$ 32,090$ -$ -$ -$
TOTAL EXPENDITURES $5,772,801 $6,598,663 $7,136,322 $13,097,184 $7,774,846
150
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 $7,475 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%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
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.
Depending on the final cost for completion of the High School, the Borough has the option of selling the remaining
2 million of authorized bonds.
151
Fiscal Year Principal Interest Total
2018 3,870,000 3,408,309 7,278,309
2019 4,425,000 3,245,934 7,670,934
2020 4,605,000 3,063,034 7,668,034
2021 4,370,000 2,686,034 7,056,034
2022 5,020,000 2,661,884 7,681,884
2023 5,250,000 2,418,721 7,668,721
2024 5,505,000 2,163,709 7,668,709
2025 5,780,000 1,885,646 7,665,646
2026 4,585,000 1,651,321 6,236,321
2027 3,885,000 1,445,609 5,330,609
2028 3,470,000 1,236,503 4,706,503
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
73,045,000 29,541,281 102,586,281
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
KODIAK ISLAND BOROUGH
As of June 30, 2017
Annual principal and interest requirements on General Obligation Bonds.
152
Fiscal year
Interest
rate
Interest due
September 01
Principal due
April 01
Interest due
March 01 Total
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
1,262,528$ 6,210,000$ 1,262,528$ 8,735,056$
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, 2017
2011 SERIES A
153
Fiscal Year
Interest
Rate
Interest Due
September 1
Principal Due
September 1
Interest due
March 1 Total
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
484,425 4,305,000 388,825 5,178,250
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, 2017
2012 Series A
154
Fiscal Year
Interest
Rate
Interest Due
September 1
Principal Due
September 1
Interest due
March 1 Total
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
591,300 5,260,000 474,525 6,325,825
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2017
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
155
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
February 01
Interest due
February 01 Total
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
4,175,495 18,680,000 4,175,495 27,030,990
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2017
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
156
Fiscal Year
Interest
Rate
Interest Due
September 01
Principal Due
March 01
Interest Due
March 01 Total
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
4,913,075 20,325,000 4,913,325 30,151,400
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, 2017
2014 Series A
157
Fiscal Year
Interest
Rate
Interest Due
October 01
Principal Due
October 01
Interest Due
April 01 Total
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 4.00%64,231 370,000 56,831 491,063
2032 5.25%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
1,738,713 6,015,000 1,591,506 9,345,219
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2017
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
158
Fiscal Year
Interest
Rate
Interest Due
October 01
Principal Due
October 01
Interest
Due April
01 Total
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
214,200 1,635,000 176,350 2,025,550
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, 2017
2015 Series Three
159
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
August 01
Interest Due
February 01 Total
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
353,513 1,840,000 318,303 2,511,816
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, 2017
160
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
August 01
Interest Due
February 01 Total
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
654,125 4,905,000 531,500 6,090,625
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, 2017
161
Fiscal Year
Interest
Rate
Interest Due
December 01
Principal Due
December 01
Interest Due
June 01 Total
2018 - 114,175 - 114,175 228,350
2019 4.00%114,175 395,000 106,275 615,450
2020 4.00%106,275 415,000 97,975 619,250
2021 4.00%97,975 430,000 97,375 625,350
2022 4.00%97,375 450,000 80,375 627,750
2023 5.00%80,375 470,000 68,625 619,000
2024 5.00%68,625 495,000 56,250 619,875
2025 5.00%56,250 520,000 43,250 619,500
2026 5.00%43,250 550,000 29,500 622,750
2027 5.00%29,500 575,000 15,125 619,625
2028 5.00%15,125 605,000 - 620,125
823,100 4,905,000 708,925 6,437,025
The 2016 Series Three General Obligation School Bonds were issued to refund (refinance) 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
2016 Series Three
RETIREMENT SCHEDULE
As of June 30, 2017
162
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164
CAPITAL PROJECTS FUND
Many of our projects are related to education, specifically the Kodiak Island Borough School District. Under State
law, the Borough must annually contribute a dollar amount to the School District that falls within a specified range.
This top of this range is sometimes referred to as ‘the cap’. There is a rather complicated formula, done by the
State of Alaska Early Education Department, which sets both the minimum and the maximum contribution range
that the Borough will make to the School District. For F Y2018, the Borough is contributing 81% of the maximum
amount possible under State law to the School District.
165
CAPITAL PROJECTS FUND
Capital Projects Fund Description
Capital project funds have been set up to account for projects that are not ongoing in nature, are budgeted by
total cost of the project rather than annual expenditures or expenses, and relate to one specific activity. This
specific activity is usually building something.
When projects are completed, they are moved from a project to an asset classification.
Altogether, the Borough has $128,959,958 in ongoing capital projects. This represents $9,508 in ongoing capital
projects for every man, woman and child in the Borough. These projects are within eight different capital project
funds.
These eight Capital Project Funds are:
• Fund 410 - Borough Capital Projects
• Fund 426 - Borough Capital Project
• Fund 430 - State Grants
• Fund 450 - Borough Capital Projects
• Fund 460 - High School Renovation and Replacement Project
• Fund 469 - Renewal and Replacement Projects
• Fund 470 - Bonded Renewal and Replacement Projects
• Fund 490 - Landfill Projects
Capital Projects by Fund
Fund 410- Borough Capital Projects 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
166
Borough Capital Projects – Fund 410
The Borough Capital Projects Fund is for miscellaneous projects that don’t fit into other funds. We currently have
$550,000 in ongoing capital projects in this fund. One project in this fund is to remove scrap metals from the
outlaying villages and cities and dispose of them in an environmentally conscious manner.
Borough Capital Project – Fund 426
This fund contained a project to make modifications and upgrades to the Kodiak Fisheries Research Center in order
to make it more energy efficient. Keeping the building operating in a more efficient way will in turn save the
Borough money in the future for such things as electricity, heating, and repairs. The project was completed in
FY2017.
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 $3,105,000 in State Capital Grants; as well as $475,000 from the US
Department of Housing and Urban Development. These grants include $2,000,000 for a new dock in Anton Larsen,
$1,025,000 and $475,000 for an emergency shelter in Womens Bay.
Borough Capital Projects – Fund 450
The Borough has $550,678 in ongoing capital projects in a second miscellaneous capital projects fund. This fund
includes many grant funded projects; the next project to be undertaken being a $118,166 grant from the US Fish
and Wildlife Service for a culvert replacement at Lake Orbin.
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. Construction is
now complete and students are attending classes in the new tower and throughout the renovated facilities as well.
Renewal and Replacement Capital Projects – Fund 469
This fund is for the renewal and replacement of worn out and obsolete capital assets.
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 $32,665,000 in capital projects relating to our landfill. The funding for these projects comes from
bonds sold, grants and loans from the Alaska Clean Water Fund. In addition, there are two new projects for the
baler building; one to replace the siding, and one to replace the roof.
167
Capital Projects
Summary by Fund
FY17 Amended
Budget
Completed
Projects
FY 2018
Additions
FY2018
L-T-D Budget
Revenues:
Fund 410- Borough Capital Projects 908,839$ 358,839$ -$ 550,000$
Fund 426 - Borough Capital Project 1,327,238 1,327,238 - -
Fund 430- StateCapital Grants 3,748,000 48,000 - 3,700,000
Fund 450-Borough Capital Projects 3,874,038 3,323,360 - 550,678
Fund 460- HS Renovation and Renewal 80,479,009 - - 80,479,009
Fund 469-Renewal and Replacement Prj 5,416,281 1,662,177 - 3,754,104
Fund 470 - Bond Renewal & Replacement Prj 10,280,000 3,018,833 - 7,261,167
Fund 490- Enterprise Fund Capital Projects 32,665,000 - - 32,665,000
Total Revenues:138,698,405$ 9,738,447$ -$ 128,959,958$
Projects
Fund 410- Borough Capital Projects 908,839$ 358,839$ -$ 550,000$
Fund 426 - Borough Capital Project 1,327,238 1,327,238 - -
Fund 430- State Capital Grants 3,748,000 48,000 - 3,700,000
Fund 450-Borough Capital Projects 3,874,038 3,323,360 - 550,678
Fund 460- HS Renovation and Renewal 80,479,009 - - 80,479,009
Fund 469-Renewal and Replacement Prj 5,416,281 1,662,177 - 3,754,104
Fund 470-Bond Renewal & Replacement Prj 10,280,000 3,018,833 - 7,261,167
Fund 490- Landfill Capital Projects 32,665,000 - - 32,665,000
Total Projects:138,698,405$ 9,738,447$ -$ 128,959,958$
168
Previous
Years Activity
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
Activity
FY 2022
907,720$ 41,711$ -$ -$ -$ -$
1,327,238 - - - - -
3,331,012 416,988 - - - -
3,503,654 68,842 - - - -
78,977,955 1,137,330 50,000 50,000 50,000 50,000
4,072,062 2,861,717 - - - -
8,108,598 - 2,230,000 - - -
30,519,537 2,145,463 - - - -
130,747,776$ 6,672,051$ 2,280,000$ 50,000$ 50,000$ 50,000$
392,270$ 116,569$ -$ -$ -$ -$
1,327,238 - - - - -
3,437,802 310,199 - - - -
3,880,598 31,708 - - - -
79,067,140 1,411,869 - - - -
3,558,207 532,849 2,820,204 - - -
4,116,349 4,502,919 878,303 - - -
28,382,913 4,282,086 - - - -
124,162,517$ 11,188,199$ 3,698,507$ -$ -$ -$
169
Capital Projects
Fund 410-Borough Capital Projects:
FY17 Amended
Budget
Completed
Projects
FY 2018
Amendments
FY2018
L-T-D Budget
Revenues
Operating Transfers In:
Facilities Fund 650,000$ 358,839$ -$ 291,161$
Interest Earnings 258,839 - - 258,839
Total Operating Transfers In 908,839 358,839 - 550,000
Total Revenues 908,839$ -$ -$ 550,000$
Projects:
85 Village Metals 150,000$ -$ -$ 150,000$
08004 Computer Asst Mass Appraisal/Collection 358,839 358,839 - -
400 Undesignated 400,000 - - 400,000
Total Borough Projects 908,839$ 358,839$ -$ 550,000$
170
Project To
date
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
Activity
FY 2022
650,000$ -$ -$ -$ -$ -$
257,720 41,711 - - - -
907,720 41,711 - - - -
907,720$ 41,711$ -$ -$ -$ -$
33,431$ 116,569$ -$ -$ -$ -$
358,839 - - - - -
- - - - - -
392,270$ 116,569$ -$ -$ -$ -$
171
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 2017-18 2018-19 2019-20 2020-21 2021-22
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:$10,000 per year from the Buildings and Grounds Fund
Project Title:Computer Assisted Mass Appraisal & Collection Prg.Project Number: 08004
Project Description:To purchase a new assessment and collection computer program
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Equipment 115,544$ 115,544$ -$ -$ -$ -$ -$ -$
Indirect Admin - - - - - - - -
Other Services 243,295 243,295 - - - - - -
Art - - - - - - - -
Contingency - - - - - - - -
Totals 358,839$ 358,839$ -$ -$ -$ -$ -$ -$
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 $1,900,000 at our current mill rate (10.5) mills.
172
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173
Capital Projects
Fund 426-Borough Capital Projects:
FY17 Amended
Budget
Completed
Projects
FY 2018
Amendments
FY2018
L-T-D Budget
Revenues
Operating Transfers In:
Fund 555 - KFRC 1,327,238 1,327,238 - -
Total Operating Transfers In 1,327,238 1,327,238 - -
Total Revenues 1,327,238$ -$ -$ -$
Projects:
12015 KFRC Energy Project 1,327,238$ 1,327,238$ -$ -$
Total Borough Projects 1,327,238$ 1,327,238$ -$ -$
174
Project To
date
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
Activity
FY 2022
1,327,238 - - - - -
1,327,238 - - - - -
1,327,238$ -$ -$ -$ -$ -$
1,327,238$ -$ -$ -$ -$ -$
1,327,238$ -$ -$ -$ -$ -$
175
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 2017-18 2018-19 2019-20 2020-21 2021-22
Indirect
Administration 43,566$ 43,566$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 211,520 211,520 - - - - - -
Construction 1,072,152 1,072,152 - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals 1,327,238$ 1,327,238$ -$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:NOAA and KIB
Operating Budget Effect:Should lower expenditures in the future
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177
CAPITAL PROJECTS
Fund 430- State Capital Grants
FY17 Amended
Budget
Completed
Projects
FY 2018
Amendments
FY2018
L-T-D Budget
Revenues:
07003 Island Lake Trail 48,000 48,000 - -
10032 Women's Bay Emergency Shelter - HUD grant (Federal)1,600,000 - - 1,600,000
12010 Anton Larsen Dock 2,100,000 - - 2,100,000
Interest Earnings - - - -
Total Revenues/Transfers In 3,748,000$ 48,000$ -$ 3,700,000$
CAPITAL PROJECTS
Fund 430- State Capital Grants
FY17 Amended
Budget
Completed
Projects
FY 2018
Amendments
FY2018
L-T-D Budget
Projects:
07003 Island Lake Trail 48,000 48,000 - -
10032 Women's Bay Emergency Shelter - HUD grant (Federal)1,600,000 - - 1,600,000
12010 Anton Larsen Dock 2,100,000 - - 2,100,000
Total State Grant Projects 3,748,000$ 48,000$ -$ 3,700,000$
178
Project To
Date
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
Activity
FY 2022
48,000 - - - - -
1,500,000 100,000 - - - -
1,776,771 323,229 - - - -
6,242 (6,242) - - - -
3,331,012$ 416,988$ -$ -$ -$ -$
Project To
Date
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
Activity
FY 2022
48,000 - - - - -
1,590,868 9,132 - - - -
1,798,933 301,067 - - - -
3,437,802$ 310,199$ -$ -$ -$ -$
179
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 2017-18 2018-19 2019-20 2020-21 2021-22
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:Women's Bay Emergency Shelter Project Number: 10032
Project Description:Emergency shelter
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construct Mgmt, Consultant -$ -$ -$ -$ -$ -$ -$ -$
Construct Mgmt, in-house 643 643 (0) - - - - -
Land - - - - - - - -
Site Investigation 2,060 2,060 - - - - - -
Design Services 224,509 228,505 (3,996) - - - - -
Construction 1,302,788 1,268,320 34,468 9,132 - - - -
Equipment - 24,367 (24,367) - - - - -
Direct Admin 70,000 66,973 3,027 - - - - -
Totals 1,600,000$ 1,590,868$ 9,132$ 9,132$ -$ -$ -$ -$
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
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 2017-18 2018-19 2019-20 2020-21 2021-22
Construct Mgmt, Consultant -$ 520$ (520)$ -$ -$ -$ -$ -$
Construct Mgmt, in-house - - - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - 294,597 (294,597) - - - - -
Construction - 1,456,331 (1,456,331) - - - - -
Equipment 2,100,000 - 2,100,000 301,067 - - - -
Indirect Admin - 47,486 (47,486) - - - - -
Totals 2,100,000$ 1,798,933$ 301,067$ 301,067$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant
Operating Budget Effect:None
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181
Capital Projects FY17 Amended Completed FY 2018 FY 2018
Fund 450-Borough Capital Projects:Budget Projects Amendments L-T-D Budget
Revenues:
-$ -$
US Dept of Interior CIAP Village Metal & Hazmat Removal 1,797,835 1,797,835 - -
State of Alaska Fire Protection Area #1 Emergency Generator 40,000 40,000 - -
US Dept of Interior CIAP Trail Hardening 149,286 149,286 - -
US F&W Service Lake Orbin Culvert Replacement 118,166 - - 118,166
12011 Emergency Generator 1,278,632 1,278,632 - -
16003 Chiniak Tsunami Shelter Rebuild - - - -
Interest Revenue 157,273 157,273
Total Grant Revenues 3,541,192$ 3,265,753$ -$ 275,439$
Operating Transfers In:
Transfer in from Fund 276 243,933$ -$ -$ 243,933$
Transfer in fund 250 57,607 57,607 - -
Transfer in fund 240 25,000 - - 25,000
Transfer in fund 100 6,305 - - 6,305
Total Operating Transfers In 332,845$ 57,607$ -$ 275,238$
Total Revenues 3,874,038$ 3,323,360$ -$ 550,677$
Projects:
12011 Emergency Generator Extra Funds 1,278,632 1,278,632 -
12016 Fire Protection Area #1 Emergency Generator 97,607 97,607 - -
13004 CIAP Village Metal & Hazmat Removal 1,797,835 1,797,835 - -
13009 CIAP Trail Improvements 149,286 149,286 - -
14001 Lake Orbin Culvert Replacment 149,471 - - 149,471
16003 Chiniak Tsunami Shelter Rebuild - - - -
Contingencies 31,708 - - 31,708
Transfer to Fund 410 369,499 - - 369,499
Total Borough Projects 3,874,038$ 3,323,360$ -$ 550,678$
182
Project Activity Activity Activity Activity Activity
To Date FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
-$ -$ -$ -$ -$
1,797,835 - - - - -
40,000 - - - - -
149,286 - - - - -
118,166 - - - - -
1,278,632 - - - - -
- - - - - -
119,736 37,537 - - - -
3,503,654$ 37,537$ -$ -$ -$ -$
243,933$ -$ -$ -$ -$ -$
- - - - - -
- 25,000 - - - -
- 6,305 - - - -
-$ 31,305$ -$ -$ -$ -$
3,503,654$ 68,842$ -$ -$ -$ -$
1,278,632 - - - - -
97,607 - - - - -
1,797,835 - - - - -
149,286 - - - - -
187,740 - - - - -
- - - - - -
- 31,708 - - - -
369,499 - - - - -
3,880,598$ 31,708$ -$ -$ -$ -$
183
Project Title:Emergency Generators Contingency Project Number: 12011
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-2021 2021-2022
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM by Consultant 520 520 - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 88,869 88,869 0 - - - - -
Construction 1,166,146 1,166,146 0 - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead 23,097 23,097 (0) - - - - -
Totals 1,278,632$ 1,278,632$ 0$ -$ -$ -$ -$ -$
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 2017-18 2018-19 2019-20 2020-21 2021-22
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 30,281 30,281 - - - - - -
Construction 22,864 22,864 0 - - - - -
Equipment 30,292 30,292 0 - - - - -
Other Services - - - - - - - -
Contingency - - - - - - -
Overhead 14,170 14,171 (1) - - - - -
Totals 97,607$ 97,607$ (0)$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State of Alaska and local fund
Operating Budget Effect:None
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 2017-18 2018-19 2019-20 2020-21 2021-22
Administration 145,438$ 145,438$ (0)$ -$ -$ -$ -$ -$
Project Laborers 157,294 157,294 0 - - - - -
Heavy Equipment Op 494,024 472,701 21,323 - - - - -
Metals Disposal 104,325 173,088 (68,763) - - - - -
Safety Training 11,348 25,171 (13,823) - - - - -
Materials/Supplies 228,326 81,457 146,869 - - - - -
Equipment - - - - - - - -
Travel 22,080 - 22,080 - - - - -
Barge Loading/Hauling 635,000 668,243 (33,243) - - - - -
Barge Unloading - 74,442 (74,442) - - - - -
Totals 1,797,835$ 1,797,835$ 0$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:United States Department of Interior
Operating Budget Effect:None
184
Project Title:CIAP Trail Improvments Project Number: 13009
Project Description:
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction 149,286 145,772 - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - 3,513 - - - - -
Totals 149,286$ 149,286$ -$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:United States Department of Interior
Operating Budget Effect:None
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 - 48,336 (48,336) - - - - -
Construction 121,471 130,388 (8,917) - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 23,000 - 23,000 - - - - -
Overhead 5,000 9,016 (4,016) - - - - -
Totals 149,471$ 187,740$ (38,269)$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Kodiak Soil and Water Conservation District passthru USFWS
Operating Budget Effect:None
Project Title:Chiniak Tsunami Shelter Rebuild Project Number: 16003
Project Description:Rebuild Chiniak Tsunami shelter that was destroyed
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2017-2018 2018-19 2019-20 2020-21 2021-22
Administration -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services - - - - - - - -
Construction - - - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals -$ -$ -$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
185
Capital Projects FY17 Amended Completed FY 2018 FY 2018
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$
186
Project Activity Activity Activity Activity Activity
To Date FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
67,156,484$ 1,087,330$ -$ -$ -$ -$
7,538,000 - - - - -
4,261,195 (93,983) - - - -
- 93,983 - - - -
22,276 50,000 50,000 50,000 50,000 50,000
78,977,955$ 1,137,330$ 50,000$ 50,000$ 50,000$ 50,000$
79,067,140 1,411,869 - - - -
79,067,140$ 1,411,869$ -$ -$ -$ -$
187
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 2017-2018 2018-19 2019-20 2020-21 2021-22
Construction Mgmt by Consultant 1,335,155$ 1,233,908$ 101,247$ 101,247$ -$ -$ -$ -$
Site Investigation - - - - - - - -
Design Services 6,739,369 6,633,031 106,338 106,338 - - - -
Construction 66,757,750 67,742,741 (984,991) - - - - -
Equipment 2,000,000 1,798,530 201,470 201,470 - - - -
District Admin Overhead 1,300,000 1,017,261 282,739 282,739 - - - -
Art 667,578 641,669 25,909 26,283 - - - -
Contingency 1,679,157 - 1,679,157 693,792 - - - -
Totals 80,479,009$ 79,067,140$ 1,411,869$ 1,411,869$ -$ -$ -$ -$
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.
188
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189
Capital Projects FY17 Amended Completed FY 2018 FY 2018
Fund 469-Renewal and Replacement Projects Budget Projects Amendments L-T-D Budget
Revenues:
Property Tax 1,698,076$ 1,227,030$ -$ 471,046$
Legislative Grant - Emergency Generator 435,147 435,147 - -
Transfer in from General Fund 94,350 - - 94,350
Transfer in from Fund 220 336,370 - - 336,370
Transfer in from Fund 276 - - - -
Hospital Loan 2,852,338 - - 2,852,338
Total Revenues 5,416,281$ 1,662,177$ -$ 3,754,104$
Projects:
11002 East Elementary Generator & Building 1,218,900 1,218,900 - -
11003 Chiniak Remove UST 414,169 - - 414,169
12001 Boro Bldg & North Star Exterior Repairs 313,943 313,943 - -
12007 Larsen Bay School Roof Replacement - - - -
13006 Borough Building Rehab 2,992,435 - - 2,992,435
13007 Port Lions Exterior Painting 86,150 86,150 - -
17006 Main Elementary Walkway 347,500 - - 347,500
R and R Contingencies - - - -
Total Borough Projects 5,373,097$ 1,618,993$ -$ 3,754,104$
190
Project Activity Activity Activity Activity Activity
To Date FY 2018 FY 2019 FY 2020 FY 2021 FY2022
2,983,316$ -$ -$ -$ -$ -$
371,570 -
94,350 -
336,370 -
286,455 - - - - -
- - - - - -
4,072,062$ -$ -$ -$ -$ -$
1,218,900 - - - - -
346,967 67,202 - - - -
313,943 - - - - -
538,163 - - - - -
23,520 148,711 2,820,204 - - -
86,150 - - - - -
30,564 316,936
- - - - - -
2,558,207$ 532,849$ 2,820,204$ -$ -$ -$
191
Project Title:East Elemtary Generator and Building Project Number: 11002
Project Description:To constuct a generator at East Elementary School
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction by Consultant 260$ 260$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 139,121 139,121 (0) - - - - -
Construction 1,039,708 1,039,708 0 - - - - -
Equipment - - - - - - -
Overhead 39,811 39,811 0 - - - - -
Contingency - - - - - - - -
Totals 1,218,900$ 1,218,900$ 0$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Hospital fund to be paid off with property taxes; part State grant
Operating Budget Effect:None
Project Title:Chiniak Remove UST Project Number: 11003
Project Description:Remove Underground storage tank
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction by Consultant -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 58,685 65,320 (6,635) - - - - -
Construction 289,872 230,264 59,608 59,608 - - - -
Equipment 27,233 21,702 5,531 5,531 - - - -
Other Services - - - - - - - -
Contingency 15,225 - 15,225 2,063 - - - -
Overhead 23,154 29,682 (6,528) - - - - -
Totals 414,169$ 346,967$ 67,202$ 67,202$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:Loan from the Hospital fund to be paid off with property taxes
Operating Budget Effect:None
Project Title:Borough Building and North Star Elementary External Repairs Project Number: 12001
Project Description:Paint the main Borough building
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction by Consultant 4,550$ 4,550$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 18,433 18,433 - - - - - -
Construction 279,273 279,273 - - - - - -
Equipment - - - - - - - -
Contingency - - - - - - - -
Overhead 11,687 11,687 - - - - - -
Totals 313,943$ 313,943$ -$ -$ -$ -$ -$ -$
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
192
Project Title:Larsen Bay School Roof Replacement Project Number: 12007
Project Description:To replace roof of the Larsen Bay School
Expenditure
Category
Estimated
Total
Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - -
Design Services 29,008 29,008 - - - - - -
Construction 498,560 498,560 - - - - - -
Equipment - - - - .- - - -
Contingency - - - - - - - -
Overhead 10,595 10,595 - - - - - -
Totals 538,163$ 538,163$ -$ -$ -$ -$ -$ -$
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 Rehab Project Number: 13006
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction by Consultant -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 171,893 23,182 148,711 148,711 - - - -
Construction 2,476,756 - 2,476,756 - 2,476,756 - - -
Equipment - - - - - - - -
Contingency 171,893 - 171,893 - 171,893 - - -
Overhead 171,893 338 171,555 - 171,555 - - -
Totals 2,992,435$ 23,520$ 2,968,915$ 148,711$ 2,820,204$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
193
Project Title:Port Lions Exterior Painting Project Number: 13007
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 5,686 5,686 - - - - - -
Construction 74,000 74,000 - - - - - -
Equipment - - - - - - - -
Contingency - - - - - - - -
Overhead 6,464 6,464 - - - - - -
Totals 86,150$ 86,150$ -$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Main Elementary Walkway Project Number: 17006
Project Description:Repair elevated walkway at Main Elementary
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction by Consultant -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 27,800 20,683 7,118 7,188 - - - -
Construction 278,000 2,143 275,857 275,857 - - - -
Equipment - - - - - - - -
Contingency 27,800 - 27,800 27,729 - - - -
Overhead 13,900 7,738 6,162 6,162 - - - -
Totals 347,500$ 30,564$ 316,936$ 316,936$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
194
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195
Capital Projects
Fund 470-Borough Capital Projects:
FY17 Amended
Budget
Completed
Projects
FY 2018
Amendments
FY2018
L-T-D Budget
Revenues
Operating Transfers In:
Proceeds from 2015 Series GO Bonds 10,230,000$ 3,018,833$ -$ 7,211,167$
Grant Revenue (15-DC-094 proj #15010)50,000 - - 50,000
Interest Earnings - - - -
Total Revenues 10,280,000$ 3,018,833$ -$ 7,261,167$
Projects:
15003 East & KMS Roofing Replacement 1,185,907$ 1,185,907$ -$ -$
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 403,489 - - 403,489
15009 Paving and UST Replacement 1,797,829 - - 1,797,829
15010 Playground Replacement 879,440 - - 879,440
15011 Main, Old Harbor & Port Lions UST 552,375 - - 552,375
Total Borough Projects 10,280,000$ 3,018,833$ -$ 7,261,167$
196
Project To
date
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
Activity
FY 2022
8,000,000$ -$ 2,230,000$ -$ -$ -$
50,000 - - - - -
58,598 - - - - -
8,108,598$ -$ 2,230,000$ -$ -$ -$
822,526$ -$ -$ -$ -$ -$
330,520 638,690 623,631 - - -
586,882 - - - - -
826,995 - - - - -
599,211 1,435,982 - - - -
310,146 93,343 - - - -
53,783 1,744,046 - - - -
562,620 316,820 - - - -
23,665 274,038 254,672 - - -
4,116,349$ 4,502,919$ 878,303$ -$ -$ -$
197
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 2017-18 2018-19 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 93,780 72,599 21,181 - - - - -
Construction 944,356 733,855 210,501 - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 55,578 - 55,578 - - - - -
Overhead 92,193 16,073 76,120 - - - - -
Totals 1,185,907$ 822,526$ 363,381$ -$ -$ -$ -$ -$
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 2017-18 2018-19 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 116,549 82,065 34,484 34,484 - - - -
Construction 1,294,993 226,910 1,068,083 534,042 534,042 - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 64,750 - 64,750 22,662 42,087 - - -
Overhead 116,549 21,544 95,005 47,503 47,503 - - -
Totals 1,592,841$ 330,520$ 1,262,321$ 638,690$ 623,631$ -$ -$ -$
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 2017-18 2018-19 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 40,675 29,149 11,526 - - - - -
Construction 677,915 538,158 139,757 - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 33,896 - 33,896 - - - - -
Overhead 61,012 19,575 41,437 - - - - -
Totals 813,498$ 586,882$ 226,616$ -$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
198
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 2017-2018 2018-19 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 66,848 67,452 (604) - - - - -
Construction 835,597 738,739 96,858 - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 41,779 - 41,779 - - - - -
Overhead 75,204 20,804 54,400 - - - - -
Totals 1,019,428$ 826,995$ 192,433$ -$ -$ -$ -$ -$
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 2017-18 2018-19 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 164,129 128,763 35,366 35,366 - - - -
Construction 1,641,285 444,510 1,196,775 1,196,775 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 82,063 - 82,063 82,063 - - - -
Overhead 147,716 25,938 121,778 121,778 - - - -
Totals 2,035,193$ 599,211$ 1,435,982$ 1,435,982$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimburseable by the State of Alaska
Operating Budget Effect:None
199
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 2017-18 2018-19 2019-20 2020-2021 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 19,174 21,423 (2,249) - - - - -
Construction 339,574 272,715 66,859 66,859 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 15,979 - 15,979 13,730 - - - -
Overhead 28,762 16,008 12,754 12,754 - - - -
Totals 403,489$ 310,146$ 93,343$ 93,343$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
Project Title:Paving and UST Replacement Project Number: 15009
Project Description:
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-2019 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 117,890 52,718 65,172 65,172 - - - -
Construction 1,473,630 - 1,473,630 1,473,630 - - - -
Equipment - - - - - - - -
Other Services - - - - - .- -
Contingency 73,682 - 73,682 73,682 - - - -
Overhead 132,627 1,065 131,562 131,562 - - - -
Totals 1,797,829$ 53,783$ 1,744,046$ 1,744,046$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:GO Bonds - 70% Reimbursable by the State of Alaska
Operating Budget Effect:None
200
Project Title:Playground Replacements Project Number: 15010
Project Description:To replace/upgrade playground equipment
Expenditure
Category
Estimated
Total Budget
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Shipping - 43,311 (43,311) - - - - -
Design Services 50,642 15,376 35,266 35,266 - - - -
Construction 60,000 - 60,000 16,689 - - - -
Equipment 352,660 277,239 75,421 75,421 - - - -
Installation 352,660 200,431 152,229 152,230 - - - -
Contingency - - - - - - - -
Overhead 63,478 26,264 37,214 37,214 - - - -
Totals 879,440$ 562,620$ 316,820$ 316,820$ -$ -$ -$ -$
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 2017-18 2018-19 2019-20 2020-21 2021-22
Indirect
Administration -$ -$ -$ -$ -$ -$ -$ -$
Land - - - - - - - -
Site Investigation - - - - - - - -
Design Services 41,709 22,343 19,366 19,366 - - - -
Construction 447,952 - 447,952 223,976 223,976 - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency 22,398 - 22,398 11,199 11,199 - - -
Overhead 40,316 1,322 38,994 19,497 19,497 - - -
Totals 552,375$ 23,665$ 528,710$ 274,038$ 254,672$ -$ -$ -$
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
FY17
Amended
Budget
Completed
Projects
FY 2018
Additions
FY2018
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
17001 Revenue 100,000 - - 100,000
Transfer in from Fund 530 565,000 - - 565,000
Interest Earnings 357,452 - - 357,452
Total Revenues/Transfers In 32,665,000$ -$ -$ 32,665,000$
Projects:
07013 Landfill Lateral Expansion 32,000,000 - - 32,000,000
17001 Landfill Scale Shake 100,000 - - 100,000
17002 Landfill Baler Building Siding 313,750 - - 313,750
17003 Landfill Baler Building Roof 251,250 - - 251,250
Total Enterprise Fund Capital Projects 32,665,000$ -$ -$ 32,665,000$
203
Project To Date
Activity
FY 2018
Activity
FY 2019
Activity
FY 2020
Activity
FY 2021
Activity
FY 2022
3,000,000$ -$ -$ -$ -$ -$
3,650,000 - - - - -
7,529,000 - - - - -
12,675,537 1,788,011 - - - -
3,000,000 - - - - -
100,000 - - - - -
565,000
- 357,452 - - - -
30,519,537$ 2,145,463$ -$ -$ -$ -$
28,298,608 3,701,392 - - - -
38,856 61,144
24,274 289,476
21,176 230,074
28,382,913$ 4,282,086$ -$ -$ -$ -$
204
Project Title:Landfill Lateral Expansion Project Number: 07013
Project Description:To extend the landfill
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction Mtg In House 200,000$ 167,578$ 32,422$ 32,422$ -$ -$ -$ -$
Construction Admin Consultant 10,000 7,670 2,330$ 2,330 - - - -
Design Services 3,750,000 3,463,738 286,263$ 286,263 - - - -
Construction 25,000,000 24,164,029 835,971$ 835,971 - - - -
Equipment 75,000 1,240 73,760$ 73,760 - - - -
Contingency 2,215,000 - 2,215,000$ 2,215,000 - - - -
Indirect Admin 750,000 494,354 255,646$ 255,646 - - - -
Totals 32,000,000$ 28,298,608$ 3,701,392$ 3,701,392$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:State Grant and Loan
Operating Budget Effect:None
Project Title:Scale Shack Project Number: 17001
Project Description:
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction Mtg In House -$ -$ -$ -$ -$ -$ -$ -$
Construction Admin Consultant - - -$ - - - - -
Design Services - - -$ - - - - -
Construction 75,000 37,620 37,380$ 37,380 - - - -
Equipment - - -$ - - - - -
Contingency - - -$ - - - - -
Overhead 25,000 1,236 23,764$ 23,764 - - - -
Totals 100,000$ 38,856$ 61,144$ 61,144$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
205
Project Title:Baler Building Siding Project Number: 17002
Project Description:Replace siding on baler building.
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction Mtg In House -$ -$ -$ -$ -$ -$ -$ -$
Construction Admin Consultant - - -$ - - - - -
Design Services 37,650 20,595 17,055$ 17,055 - - - -
Construction 251,000 - 251,000$ 251,000 - - - -
Equipment - - -$ - - - - -
Contingency - - -$ - - - - -
Overhead 25,100 3,679 21,421$ 21,421 - - - -
Totals 313,750$ 24,274$ 289,476$ 289,476$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
Project Title:Baler Building Roof Project Number: 17003
Project Description:Replace roof on baler building.
Expenditure
Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2017-18 2018-19 2019-20 2020-21 2021-22
Construction Mtg In House -$ -$ -$ -$ -$ -$ -$ -$
Construction Admin Consultant - - -$ - - - - -
Design Services 30,150 17,093 13,057$ 13,057 - - - -
Construction 201,000 - 201,000$ 201,000 - - - -
Equipment - - -$ - - - - -
Contingency - - -$ - - - - -
Overhead 20,100 4,083 16,017$ 16,017 - - - -
Totals 251,250$ 21,176$ 230,074$ 230,074$ -$ -$ -$ -$
Cost Beyond 5-year program:None
Source of Funding:
Operating Budget Effect:None
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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 type operations in that the costs of providing goods and services are recovered through user fees
The Borough has five enterprise funds, they are: Municipal Solid Waste Collection and Disposal, Hospital Facilities,
Long-Term Care Center, Kodiak Fisheries Research Center, and 911 Service.
208
ENTERPRISE FUNDS
Included in the Enterprise Funds of the Kodiak Island Borough are Municipal Solid Waste Collection and Disposal,
Hospital Facilities, Long-Term Care Center, Kodiak Fisheries Research Center, and 911 Services.
Enterprise Funds Recap
Municipal Solid
Waste Collection
and Disposal
Hospital
Facility
Long-Term Care
Center
Kodiak Fisheries
Research Center
911
Service Total
Beginning Net Assets 4,615,821$ 29,325,730$ 1,812,552$ 12,364,951$ -$ 48,119,054$
Revenues
Disposal Fees 3,678,925 - - - - 3,678,925
Rents and Royalties - 2,643,322 - 959,029 - 3,602,351
PERS on Behalf Payment 36,703 - - 6,392 - 43,095
Metal Recylcing 19,000 - - - - 19,000
Customer Charges - - - - 240,000 240,000
Interest Earnings 36,500 129,000 - 38,000 - 203,500
Use of Fund Balance - - - 575,399 - 575,399
Transfers in - - - 45,000 - 45,000
Total Revenues and Transfers In 3,771,128 2,772,322 - 1,623,820 240,000 8,407,270
Total Available Funds 8,386,949 32,098,052 1,812,552 13,988,771 240,000 56,526,324
Expenses
Waste Disposal - - - - -
Personnel Costs 1,597,682 34,000 - 286,138 1,500 1,919,320
Contracted Services 164,000 - - - 238,400 402,400
Dorm Facility - - - 52,411 - 52,411
Depreciation 975,925 1,162,618 - 667,071 - 2,805,614
Debt Service Interest 197,740 685,988 - - - 883,728
Other 835,781 889,716 - 618,200 100 2,343,797
Total Use of Funds 3,771,128 2,772,322 - 1,623,820 240,000 8,407,270
Est. Net Assets 06/30/2018 4,615,821$ 29,325,730$ 1,812,552$ 12,364,951$ -$ 48,119,054$
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210
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL
Program Description
The Kodiak Island Borough manages 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 landfill facility for disposal.
The Engineering/Facilities Department is responsible for the administration, operation, and maintenance of the
baler building, 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 collecting data of the new Leachate Treatment Plant and associated supp orting
infrastructure to be able to increase efficiencies where possible.
• Achieve solid waste diversion goals of 50% by 2020 in accordance with the Borough’s Strategic Plan.
• Establish improvements to the solid waste collection system in accordance with the Borough’s Solid
Waste Management Plan.
Objectives for 2017-2018
• Manage the long-term contract for collection.
• Establish and manage a plan for next steps in progression toward Solid Waste Management Plan goals.
• Leachate Treatment Plant collection of Data for efficiencies
• 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 baler building floor and roof
• Replace the landfill scale shack
• Replace Landfill heavy equipment scheduled for this year
• Begin installment payments for landfill construction loans
211
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Penalties & Interest Tax 5,791$ 10,465$ 2,000$ 5,790$ 5,000$
Licenses & Permits - - - - -
PERS on Behalf Payment 24,487 39,322 123,336 24,866 36,703
Disposal Fees 2,569,261 2,842,968 3,140,634 3,069,746 3,673,925
Interest Earnings 23,929 71,983 30,000 30,576 36,500
Miscellaneous 48,137 397,784 6,800 41,413 19,000
Transfers In 64,383 - - - -
Premium on Bonds 27,211 27,211 - 27,211 -
Use of Fund Balance - - 1,085,732 - -
TOTAL REVENUES 2,763,199$ 3,389,733$ 4,388,502$ 3,199,604$ 3,771,128$
Expenditures
WASTE DISPOSAL:
Personnel Services 348,122$ 591,915$ 697,711$ 541,878$ 799,968$
Employee Benefits 488,913 511,297 540,590 347,125 568,354
Contracted Services 133,047 140,084 163,000 227,279 124,000
Legal Fees 5,958 27,746 4,000 30,018 5,000
Contributions 38,909 34,885 46,000 35,880 40,000
Support Goods & Services 769,317 671,140 1,146,400 616,949 554,081
Capital Outlay 4,848 - - - -
Debt Service Interest - 191,064 115,475 334,469 105,975
Closure/Post Closure 422,016 2,030,954 25,000 154,010 35,000
Other (12,345) - - - -
Depreciation 269,275 302,906 414,000 294,026 439,000
Subtotal 2,468,060$ 4,501,991$ 3,152,176$ 2,581,635$ 2,671,378$
LEACHATE PLANT:
Personnel Services - 56,686 136,525 130,278 154,616
Employee Benefits - 39,895 106,476 93,816 74,744
Professional Services - 27,751 87,000 46,549 40,000
Support Goods & Services - 138,545 349,400 204,520 191,700
Capital Outlay - - 20,000 620 10,000
Debt Service Interest - - - 59,900 91,765
Depreciation - - 536,925 - 536,925
Subtotal - 262,877 1,236,326 535,683 1,099,750
TOTAL EXPENDITURES 2,468,060$ 4,764,868$ 4,388,502$ 3,117,319$ 3,771,128$
PERSONNEL
Waste Disposal Positions:FY 2015 FY 2016 FY 2017 FY 2018
Environmental Specialist 1 1 0 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 6 8
Leachate Plant Positions:
Treatment Plant Operator Lead 0 1 1 1
Treatment Plant Operator 0 0 0 0
Treatment Plant Operator Trainee 0 0 1 1
TOTAL - 1 2 2
212
PROGRAM BUDGET SUMMARY
HOSPITAL FACILITY
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. In
FY2017, the original 20 year lease ended and a new lease was negotiated. The new lease begins July 1, 2017.
Goal
• This fund collects lease revenues and other resources to be used for care and maintenance of current
hospital facilities.
Objectives for 2017-2018
• To maintain a healthy fund balance.
• To work towards completing the R&R schedules as they come due.
Significant Budget Changes
The Long Term Care Center costs previously reported in this fund have been moved to a newly created enterprise
fund during FY2017. This change was made to provide better financial transparency for both facilities.
213
HOSPITAL FACILITY
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget*
Revenues
Interest Earnings 34,410$ 147,986$ 142,583$ 136,829$ 129,000$
LTC Lease 1,039,789 1,239,827 - - 1,143,322
Providence Lease 720,000 720,000 720,000 660,000 1,500,000
Other - - - - -
Use of Fund Balance - - 96,958 - -
Operating Transfers In 66,500 66,500 1,089,372 1,089,372 -
Premium on Bonds 113,821 113,821 - - -
TOTAL REVENUES 1,974,521$ 2,288,134$ 2,048,913$ 1,886,201$ 2,772,322$
Expenditures
Employee Salaries 30,000$ 30,000$ 10,000$ 34,000$ 34,000$
Employee Benefits - - - - -
Support Goods & Services 49 49 - 368 889,716
Contracted Services - - - 8,436 -
Depreciation 842,644 842,644 1,222,500 1,121,711 1,162,618
Debt Service Interest 748,721 782,943 730,538 - 685,988
Operating Transfers - - - - -
Contributions 108,000 108,000 108,000 108,000 -
TOTAL EXPENDITURES 1,729,414$ 1,763,637$ 2,071,038$ 1,272,516$ 2,772,322$
*The decision to segregate Hospital Facilities and Long-Term Care Center funds was done after the FY2018 Budget
was passed. A budget amendment will correct this.
214
PROGRAM BUDGET SUMMARY
LONG-TERM CARE CENTER
Program Description
In FY2013, the Borough constructed a 22 bed long-term care facility. This long-term care center is currently under
lease to Providence Health and Services in Alaska.
Goal
• This fund collects lease revenue and other resources to be used for the care and maintenance of current
facilities and construction of new facilities.
Objectives for 2017-2018
• To maintain a healthy fund balance.
• To work towards completing the R&R schedules as they come due.
Significant Budget Changes
This is a new fund established in FY2017 to segregate the costs of the Hospital Facility from the Long Term Care
Center in order to provide better financial transparency for each facility.
215
LONG-TERM CARE CENTER
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget*
Revenues
Interest Earnings -$ -$ -$ 75$ -$
LTC Lease - - 1,227,800 1,119,929 -
Providence Lease - - - - -
Other - - - 16,623 -
Use of Fund Balance - - - - -
Operating Transfers In - - - - -
Premium on Bonds - - - 57,804 -
TOTAL REVENUES -$ -$ 1,227,800$ 1,194,431$ -$
Expenditures
Employee Salaries -$ -$ -$ -$ -$
Employee Benefits - - - - -
Legal Fees - - - 112 -
Support Goods & Services - - 506,638 43,536 -
Contracted Services - - - - -
Depreciation - - - 518,933 -
Debt Service Interest - - 721,162 611,781 -
Other - - - 54,590 -
Refunded Bond Uses - - - 11,500 -
TOTAL EXPENDITURES -$ -$ 1,227,800$ 1,240,453$ -$
*The decision to segregate Hospital Facilities and Long-Term Care Center funds was done after the FY2018 Budget
was passed. A budget amendment will correct this.
216
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. Many school children, cruise ship passengers, and tourists have visited the facility.
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), State of Alaska’s Department of Fish and Game, and Kodiak Regional Aquaculture Association.
Goals
• To provide a world-class research center for use by various tenants
• Provide an interpretive center to enhance the public’s knowledge, understanding, and appreciation of
the rich diverse ecosystem surrounding the Kodiak Archipelago.
Objectives for 2017-2018
• 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 the 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 FY2018.
217
KODIAK FISHERIES RESEARCH CENTER
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
PERS on Behalf Payment $ 8,162 $ 13,788 $ 34,939 $ 8,365 $ 6,392
Interest Earnings 22,485 32,212 40,000 69,506 38,000
Rents and Royalties 2,267,032 3,353,718 1,010,797 781,588 959,029
Miscellaneous - Classified - - - - -
Operating Transfers In 21,474 - 45,000 64,180 45,000
Use of Fund Balance - - 552,447 - 575,399
TOTAL REVENUES 2,319,153$ 3,399,717$ 1,683,183$ 923,639$ 1,623,820$
Expenditures
RESEARCH FACILITY
Personnel 124,910$ 211,220$ 242,898$ 185,943$ 178,226$
Employee Benefits 144,667 179,491 179,904 112,019 107,912
Support Goods & Services 3,039 7,163 164,500 11,528 167,500
Capital Outlay - - - - 6,000
Depreciation 636,139 641,669 637,381 702,501 667,071
Debt Service-Interest 188,300 148,663 - - -
Janitorial 51,403 51,990 60,200 53,395 61,500
Heating 83,362 54,179 110,000 76,003 90,000
Electrical 147,060 139,799 144,000 142,640 146,000
Plumbing 28,023 45,018 37,000 46,972 52,000
Air Conditioning 5,988 143 2,000 42 2,000
Elevators 1,800 2,680 2,500 1,800 2,500
Miscellaneous 33,725 36,873 59,500 49,677 50,700
Bldg Repair/Maint 5,489 770 5,000 7,868 40,000
Other (4,115) - - - -
Subtotal 1,449,790$ 1,519,659$ 1,644,883$ 1,390,389$ 1,571,409$
DORM FACILITY
Personnel 3,754$ 4,598$ 400$ 7,638$ 7,578$
Employee Benefits 1,963 2,759 - 4,977 4,083
Support Goods & Services (318) - - - -
Janitorial 2,867 1,460 1,500 2,355 2,500
Heating 9,932 6,607 13,500 8,103 11,500
Electrical 4,861 4,380 5,700 22,530 5,800
Plumbing 5,988 5,389 8,000 12,705 11,500
Air Conditioning - - - - -
Elevator - - - - -
Miscellaneous 6,872 7,149 8,200 7,532 8,450
Bldg Repair/Maint 908 410 1,000 323 1,000
Subtotal 36,829$ 32,753$ 38,300$ 66,162$ 52,411$
TOTAL EXPENDITURES 1,486,619$ 1,552,412$ 1,683,183$ 1,456,551$ 1,623,820$
PERSONNEL
Position:FY 2015 FY 2016 FY 2017 FY 2018
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
218
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
This program is funded solely by a levy on individual phone lines in the area served. Although the Borough collects
the revenue, this money is passed through to the City of Kodiak since they administer the operations of the
service. 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 Borough’s Community Development department is
responsible for maintenance of the mapping that supports the 911 system.
Goal
• Provide accurate and timely map and addressing updates to the City of Kodiak.
Objectives for 2017-2018
• To ensure that local street addressing enhances the 911 system operations.
Significant Budget Changes
The levy rate was changed in FY2018 (effective: October 1, 2017) from $0.75 per line to $2.00 per line. The new
levy rate applies to both cellular phones and landlines.
219
911 SERVICE
REVENUES AND EXPENDITURES
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2017
Actual
FY 2018
Budget
Revenues
Interest Earnings -$ -$ -$ -$ -$
Customer Charges 33,961 30,417 35,000 28,409 240,000
TOTAL REVENUES 33,961$ 30,417$ 35,000$ 28,409$ 240,000$
Expenditures
Allocated Salaries 3,000$ 1,500$ 1,500$ 1,500$ 1,500$
Contracted Services 30,869 28,818 33,400 26,856 238,400
Support Goods & Services 92 98 100 53 100
TOTAL EXPENDITURES 33,961$ 30,417$ 35,000$ 28,409$ 240,000$
220
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221
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.
222
The preliminary unemployment rate at June 30, 2017 is 6.8%, compared 6.7% at June 30, 2016. 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 7.0 % 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 201 7 show a
continued value increase of about 2%. The assessed value of real and personal property in the Kodiak
Island Borough rose from $870,770,562 in fiscal year 2009 to $1,342,823,899 in fiscal year 2018, an
increase of approximately 35% 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 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 e mployment, 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.
223
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Expire
s
MAYOR
Dan Rohrer
2019
PO Box 786
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
Dave Townsend
2017
P.O Box 9044
Kodiak, AK 99615
Rebecca Skinner
2017
326 Center Ave., Ste 204
Kodiak, AK 99615
Scott Smiley
2019
PO Box 1522
Kodiak , AK 99615
Dennis Symmons
2018
PO Box 8957
Kodiak, AK 99615
Matthew Van Daele
20 19
3741 Otmeloi Way
Kodi ak, 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
224
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
Information Technology 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
225
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226
2011 2012 2013 2014 2015 2016 2017
Borough Clerk 3 3 3 3 3 3 3
Manager 4 4 3 4 5 5 5
Assessor 5 5 5 5 5 5 5
Engineering/Facilities 4.2 4.2 5.3 5.3 5.5 5.5 5.5
Community Development 4.2 4.2 4.6 4.6 5 5 5
Finance 6.75 6.75 7 7 7 7 7
Finance/Informational Technology 4 4.25 3.5 3.5 4 4 4
Subtotal General Fund 31.15 31.4 31.4 32.4 34.5 34.5 34.5
Land Sales 2 2 1.1 1.1 1 1 1
Building and Grounds 1.2 1.2 2 2 2 2 2
Bayside Fire Department 1 1 1 1 1 1 1
Municipal Solid Waste 7.8 7.8 7 7 7 7 7
Kodiak Fisheries Research 2.6 2.6 3 3 3 3 3
Total 45.75 46 45.5 46.5 48.5 48.5 48.5
FY2011 - FY2017 Personnel Count
227
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
228
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.
229
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
Fiscal School Unemployment
Year Population (a)Enrollment (b)Rate (c)
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 13,563 2,437 5.3%
2017 Not available Not available 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
230
13,300
13,400
13,500
13,600
13,700
13,800
13,900
14,000
2007200820092010201120122013201420152016201720182019202020212022Actual and Projected Population
FY2006-2016 Actual, FY2017-FY2022 Projected
Source: Kodiak Island Borough records
Deposits in
Local Banks
Fiscal No. of No. of
Year Permits Value Permits Value Commercial Residential
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
2017 13 4,599,616 130 7,193,534 Not Available 384,902,202 820,796,597
*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
231
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
232
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
20062007200820092010201120122013201420152016201720182019Local Severance Taxes
Years 2006-2017 are actuals, 2018-2019 are projections
Mining (gravel)
Timber
Fish
Source: Kodiak Island financial records
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
20062007200820092010201120122013201420152016201720182019State Fish Tax Revenue Sharing
2006-2017 are actuals, 2018-2019 are projections
Source: Kodiak Island financial records
233
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
2007-2008 2008-2009 2009-2010 2010-2011 2011-2012
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 182 197 208 204 167
Value of buildings (thousands)7,874 41,930 16,443 30,832 6,141
Fire Protection :
Number of fire stations 2 2 2 2 2
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 15 15 15 15 15
Number of swimming pools 1 1 1 1 1
Public Education
Number of schools
Kodiak Area Elementary School 4 4 4 4 4
Kodiak Area Middle School 1 1 1 1 1
Kodiak Area High School 1 1 1 1 1
Village Schools (a)6 7 7 7 7
Number of staff
support personnel (b)204.8 217.3 N/A N/A N/A
teachers (c)217.78 202.62 N/A N/A N/A
students 2,671 2,598 5,667 2,543 2,517
Number of Municipal Employees 43 43 47 47 45
Elections:
Number of registered voters 9,587 9,588 9,648 9,649 9,479
Number voting in last election 2,105 2,477 2,480 2,480 2,139
Percent of registered voters 22%26%26%26%23%
(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.
234
MISCELLANEOUS STATISTICAL DATA (cont'd)
Last Ten Fiscal Years
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
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 219 155 198 216 146
Value of buildings (thousands)91,619 36,652 35,611 10,856 11,793
Fire Protection :
Number of fire stations 2 2 2 2 2
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 15 15 15 15 15
Number of swimming pools 1 1 1 1 1
Public Education
Number of schools
Kodiak Area Elementary School 4 4 4 4 4
Kodiak Area Middle School 1 1 1 1 1
Kodiak Area High School 1 1 1 1 1
Village Schools (a)7 7 7 7 7
Number of staff
support personnel (b)N/A N/A N/A 200 206
teachers (c)N/A N/A N/A 170 177
students 2,513 2,483 2,444 2,437 2,437
Number of Municipal Employees 44 45 44 44 45
Elections:
Number of registered voters 9,585 9,100 9,585 9,585 9,453
Number voting in last election 1,250 1,968 1,800 1,800 2,303
Percent of registered voters 13%22%19%19%24%
(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.)
235
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.
236
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.
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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.
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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.
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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).
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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.