FY2019-01D Amending Or. No. FY2019-01, FY2019 Budget1
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 07/19/2019
Public Hearing Date: 08/01/2019
Adopted on: 08/01/2019
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2019-01D
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING
ORDINANCE NO. FY2019-01, FISCAL YEAR 2019 BUDGET, BY AMENDING BUDGETS TO
ACCOUNT FOR VARIOUS REVENUES THAT ARE OVER BUDGET, PROVIDING FOR
ADDITIONAL EXPENDITURES AND MOVING FUNDS BETWEEN PROJECTS.
WHEREAS, staff requests redirection of $6,000 of budget funds from General Fund, Borough
Attorney to General Fund, Information Technology for the unanticipated expense of upgrading
our financial software server; and
WHEREAS, staff requests redirection of $30,000 of budget funds from General Fund, Borough
Attorney to General Fund, Building Official for additional estimated Contracted Services costs;
and
WHEREAS, staff requests redirection of $23,000 of budget funds from General Fund, Borough
Attorney to General Fund, General Administration for the additional unbudgeted bad debt
expense due to the write-off of uncollectible property taxes on destroyed mobile homes; and
WHEREAS, staff requests redirection of $2,000 of budget funds from General Fund, Borough
Attorney to General Fund, Animal Control for the additional unbudgeted contract cost; and
WHEREAS, staff requests a transfer of $40,000 from the General Fund, Community Development
department to a Capital Project Fund, Aerial Imagery. Due to weather conditions, scheduled aerial
photography for GIS (geographic information system) and mapping was not attainable; and
WHEREAS, staff requests a transfer of $15,000 from the Special Revenue Fund, Building &
Grounds to a Capital Projects Fund, Borough Building Exterior Painting for additional siding
replacement and painting the maintenance building; and
WHEREAS, staff requests a transfer of $50,000 from the Special Revenue Fund, Building &
Grounds to a Capital Projects Fund, Island Wide UST (underground storage tank)
Removal/Replacement for maintenance and sampling of contaminated soil landfarm at Karluk
school; and
WHEREAS, staff requests a budget increase of $2,600 for Special Revenue Fund, Mission Lake
Tide Gate for unanticipated legal fees; and
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2019-01D
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WHEREAS, due to the Governor's 50% veto to the State's School Debt Reimbursement Program
for FY2020, staff requests a decrease of $98,887 of FY19 funds transferred from the Special
Revenue, Facilities Fund to the Capital Project Fund, Renewal & Replacement so the maximum
amount allowable can be contributed to the Debt Service Fund, School Debt; and
WHEREAS, staff requests a budget increase of $240,095 for Special Revenue Fund, Facilities
Fund and the transfer of $338,982 to the Debt Service Fund, School Debt, due to the Governor's
50% veto to the State's School Debt Reimbursement program for FY2020; and
WHEREAS, staff requests a budget increase of $500 for Special Revenue Fund, Tourism
Development for unbudgeted postage and insurance fees; and
WHEREAS, the Borough received a project amendment from the State of Alaska Department of
Education & Early Development providing permission to redirect $27,416 of project funds from
Playground Replacement project to KMS (Kodiak Middle School) /Peterson Paving and UST
Replacement for the relocation of contaminated soil from KMS to the landfill; and
WHEREAS, staff requests a transfer of $100,000 from the Hospital Fund to a Capital Project Fund
to be used for the clean-up of a fuel leak; and
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: Fund 100-115 General Fund, Borough Attorney will redirect $6,000 of budget funding
to 100-125 General Fund, Information Technology.
Section 3: Fund 100-115 General Fund, Borough Attorney will redirect $30,000 of budget funding
to 100-142 General Fund, Building Official.
Section 4: Fund 100-115 General Fund, Borough Attorney will redirect $23,000 of budget funding
to 100-165 General Fund, General Administration.
Section 5: Fund 100-115 General Fund, Borough Attorney will redirect $2,000 of budget funding
to 100-186 General Fund, Animal Control.
Section 6: Fund 100-130 General Fund Community Development will transfer $40,000 to Fund
410 Capital Projects, Project #19015 —Aerial Imagery.
Section 7: Fund 220 Special Revenue Fund, Building & Grounds will transfer $15,000 to Fund
450 Capital Projects Fund, Project #19007 — Borough Building Exterior Painting.
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2019-01D
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Section 8: Fund 220 Special Revenue Fund, Building & Grounds will transfer $50,000 to Fund
469 Capital Projects Fund, Project #11009 - Island Wide UST
Removal/Replacement.
Section 9: Fund 262 Special Revenue Fund, Mission Lake Tide Gate will increase the Legal
Fees expense by $2,600.
Section 10: Fund 276 Special Revenue Fund, Facilities Fund will decrease the Transfer to Capital
Projects Fund, Renewal & Replacement by $98,887
Section 11: Fund 276 Special Revenue Fund, Facilities Fund will increase the Transfer to Debt
Service, School Debt by $338,982.
Section 12: Fund 277 Tourism Development will increase the Postage expense budget by $250
and the General Liability Insurance expense budget by $250.
Section 13: Within Fund 470 Capital Projects:
• Decrease project #15010 —Playground Replacement by $27,416
• Increase project #15009— KMS/Peterson Paving & UST Replacement by $27,416
Section 14: Fund 540 Hospital fund will transfer $100,000 to Fund 495 Capital Projects Fund,
Project #19014 — Hospital Fuel Leak.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIRST DAY OF AUGUST. 2019.
KODIAK ISLAND BOROUGH
A. Rohrer, Mayor
VOTES:
Ayes: Turner, Arndt, Kavanaugh, Skinner, Smiley
Noes:
Absent: Schroeder, Symmons
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion —Bold, Blue, Underlined
ATTEST:
, 1
arT—a Welinsky, Clerk
Ordinance No. FY2019-01D
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