2019 Annual Operating Budget BookKodiak Island Borough, Alaska
2018-2019
Annual Operating Budget
Photo by Carl Royall
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KODIAK ISLAND BOROUGH, ALASKA
ANNUAL ADOPTED BUDGET
FISCAL YEAR ENDING JUNE 30, 2019
AS SUBMITTED BY
Michael Powers
BOROUGH MANAGER
March 29, 2018
AND ADOPTED BY THE BOROUGH ASSEMBLY
May 15, 2018
BOROUGH ASSEMBLY
Mayor
Dan Rohrer
Assembly Members
Kyle Crow
Julie Kavanaugh
Andy Schroeder
Rebecca Skinner
Scott Smiley
Dennis Symmons
Matthew Van Daele
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Table of Contents
iii
Contact information for meetings, elected
officials, service areas and list of boards….… v
10 Common Budget Questions .................. ix
Introduction ................................................. 1
Budget Award ............................................ 1
Mission Statement, Vision Statement and
Strategic Plan …………………………………………. 2
Organizational Chart .................................. 4
Community Profile and Demographics. ….. 7
Budget Overview ....................................... 11
Budget Message ........................................ 11
Budget Calendar ........................................ 22
Budget Process Overview .......................... 23
Financial Summaries .................................... 25
Fund Structure ........................................... 25
Fund Matrix ............................................... 26
Fund Summary ........................................... 31
Mill Rates ................................................... 35
General Fund ................................................ 37
General Fund Revenue Sources and General
Fund Estimates ........................................... 38
General Fund Revenue ............................... 46
Summary of General Fund Expenditures by
Department ................................................ 48
Summary of General Fund Expenditures by
Function ...................................................... 49
Borough Assembly ...................................... 50
Manager’s Office ........................................ 52
Clerk’s Office .............................................. 54
Legal Services ............................................. 57
Finance ....................................................... 58
Information Technology Services ............... 60
Assessing .................................................... 62
Engineering and Facilities .......................... 64
Community Development .......................... 66
Building Inspection ..................................... 70
Economic Development ............................. 72
General Administration .............................. 73
Parks and Recreation .................................. 74
Emergency Preparedness ........................... 75
Animal Control............................................ 76
Education, Culture and Recreation ............ 78
Contributions to Kodiak College and Libraries
.................................................................... 79
Non-Profit Funding ..................................... 80
Transfers ..................................................... 82
Special Revenue Funds ................................. 83
Special Revenue Sources and Special Revenue
Fund Estimates ............................................ 84
Special Revenue Funds Recap ..................... 86
Education Support....................................... 88
Land Sales Fund – Resource
Management ............................................... 90
Buildings and Grounds Summary ................ 92
Buildings and Grounds –
Borough Building ......................................... 93
Buildings and Grounds –
Mental Health Center ................................. 94
Buildings and Grounds –
Closed Schools ............................................. 95
Buildings and Grounds –
School Building Major Repairs .................... 96
Buildings and Grounds –
Various Borough Buildings .......................... 97
Buildings and Grounds –
Projects Office ............................................. 98
Local Emergency Planning Committee ....... 100
Womens Bay Road Service Area ................. 102
Service Area No. 1 ....................................... 104
Service Area No. 2 ....................................... 105
Monashka Bay Road Service Area ............... 108
Bay View Road Service Area ........................ 110
Fire Protection Area No. 1
(Bayside Fire Department) .......................... 111
Womens Bay Fire Department .................... 114
Kodiak Island Borough Airport Fire
Protection District ....................................... 116
Woodland Acres Streetlight
Service Area ................................................ 117
Trinity Islands Streetlight
Service Area ................................................ 118
Mission Lake Tide Gate
Service Area ................................................ 119
Facilities Fund .............................................. 120
Tourism Development................................. 122
Fern Fuller Trust .......................................... 124
Debt Service Fund ......................................... 125
Capital Projects Funds ................................... 141
Enterprise Funds ........................................... 181
Municipal Solid Waste
Collection and Disposal ............................... 183
Hospital Facilities ........................................ 186
Long-Term Care Center ............................... 188
Kodiak Fisheries Research Center ............... 190
911 Services ................................................ 192
Table of Contents
iv
Appendix ....................................................... 193
Acronyms ……………………………………………… 193
Glossary ……………………………………………… 194
Location of Assembly
Work Sessions Map ................................... 200
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Kodiak Island Borough
Fiscal Year 2019 Contact Information
Assembly Meetings
Assembly meetings are held on the second and fourth Thursdays of each month at 6:30 p.m. Regular
meetings can be viewed live via internet streaming or viewed as a recording which is accessible through
the Borough website. Assembly work sessions have voice recordings which can be accessed through the
borough website. Meeting agendas can be heard by listening to a recorded message or can be viewed on
the Borough website.
Meeting locations:
Regular meetings – held in the Assembly Chambers*, 710 Mill Bay Road
Work Session meetings – held in the school district conference room*, 722 Mill Bay Road
* Map of meeting locations can be found in the Appendix
Meeting information:
Phone agenda recordings: 907.486.3231
Borough Website is: http://www.kodiakak.us
Elected Officials
Name Office
Term
Ends Email Phone
Dan Rohrer Mayor 2019 dan.rohrer@kibassembly.org 907-539-5838
Kyle Crow Assembly Member 2018 kyle.crow@kibassembly.org 907-738-9283
Julie Kavanaugh Assembly Member 2020 julie.kavanaugh@kibassembly.org 907-942-0058
Andy Schroeder Assembly Member 2020 andy.schroeder@kibassembly.org 907-539-1979
Rebecca Skinner Assembly Member 2020 rebecca.skinner@kibassembly.org 907-512-0467
Scott Smiley Assembly Member 2019 scott.smiley@kibassembly.org 907-942-0184
Dennis Symmons Assembly Member 2018 dennis.symmons@kibassembly.org 907-654-1045
Matthew Van Daele Assembly Member 2019 matthew.vandaele@kibassembly.org 907-942-5155
Borough Departments
De pa rtme nt Director Email Phone
Borough Manager
Michael Powers
mpowers@kodiakak.us
907-486-9302
Borough Clerk Nova Javier njavier@kodiakak.us 907-486-9310
Assessing Bill Roberts broberts@kodiakak.us 907-486-9353
Finance / IT Dora Cross dcross@kodiakak.us 907-486-9323
Engineering/Facilities Phil Kovacs pkovacs@kodiakak.us 907-486-9343
Community Development Sara Fraser smason@kodiakak.us 907-486-9363
Bayside Fire Dept. Howard Rue, III hrue@kodiakak.us 907-486-4536
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Kodiak Island Borough
Fiscal Year 2019 Contact Information
Service Areas with Active Boards
Board Chair
Service Area
Em a il
Phone
Reed Oswalt Bay View Road Service mroswalt@alaskan.com 907-486-4486
Paul VanDyke Fire Protection Area #1 kodpvd@gmail.com 907-942-2904
Andrew Dano Monashka Bay Road Service trashfish@gci.net 907-486-6823
Scott Arndt Service Area #1 n/a 414-791-3745
George Lee Womens Bay Service niifauto74@yahoo.com 907-539-7500
Craig Johnson Mission Lake Tide Gate craig.johnson@edwardjones.com 907-654-7712
Service Areas with Inactive Boards
Airport Fire Protection Service Area
Service Area #2
Trinity Islands Street Light Service Area
Woodland Acres Street Light Service Area
Advisory Boards
Architectural/Engineering Review Board / Building Code Board of Appeals (as needed)
Citizens Board of Equalization (BOE)
Joint Building Code Review Committee (as needed)
Kodiak Fisheries Advisory Committee
Kodiak Fisheries Work Group
Lands Committee Marijuana Task Force
Parks & Recreation Committee Planning & Zoning Commission (P&Z)
Solid Waste Advisory Board (SWAB)
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WHO CAN I CONTACT FOR THESE FREQUENTLY ASKED QUESTIONS?
Assessing Department 907-486-9353
What is the assessed value of a property?
What if I disagree about the assessed value of my property?
What if I need specific information on a property, like lot size or property lines?
What kinds of exemptions on property taxes are available?
Where can I apply for an exemption on my property taxes?
Where do I change my address for my tax statement?
Who do I notify of a property sale?
What documents are required to change the ownership of a property?
How is the assessed value of my property determined?
Clerk’s Office 907-486-9310
Where can I put in a public information request?
Where do I go to contact the Assembly?
Where do I go to register to vote?
Where do I go to run for a Borough elected office?
Where do I vote in municipal elections?
Where do I find public meeting information?
Where can I find a list of boards and commissions?
Community Development Department 907-486-9363
Who do I contact about planning and zoning regulations?
How do I get a zoning compliance permit?
How do I report a code violation?
Who do I contact about the animal control program?
How do I contact the Planning & Zoning Commission?
Who do I contact about the GIS program?
Who do I contact about maps?
Engineering and Facilities Department 907-486-9343
Who do I contact about the landfill or leachate treatment plant?
Who do I contact about my garbage pickup service?
Who do I contact about ongoing or upcoming capital improvement projects?
Who do I contact about Borough maintained roads?
Who do I contact about Borough maintained buildings?
Finance Department 907-486-9323
When are my property taxes due?
Where do I go to pay for my property taxes, severance, transient accommodations or excise taxes?
How can I pay for my property taxes, severance, transient accommodations or excise taxes?
Where can I get more information about severance, transient accommodations or excise taxes?
Where can I get a copy of the annual budget, annual popular report or annual financial report?
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WHO CAN I CONTACT FOR THESE FREQUENTLY ASKED QUESTIONS? – CON’T
Manager’s Office 907-486-9301
Who do I contact about employment?
Who do I contact about the Borough’s website?
How do I contact the Borough manager?
Burn Permits
Bayside Fire Department – 907-486-4536
Women’s Bay Volunteer Fire Department – 907-487-4312
Other Miscellaneous Questions
Who do I contact about City sales tax? – City of Kodiak 907-486-8650
Who do I contact about City water/sewer service? – City of Kodiak 907-486-8650
Who do I contact about any building, electrical or plumbing permits? – City of Kodiak 907-486-8070
(The Borough contracts with the City for permit and inspection services)
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Common Questions About the Budget
What is the Borough’s tax rate? – Page 45
What’s the total budget of the Borough? – Page 24
How much revenue comes from property taxes? – Page 57
What are other sources of revenue for the Borough? – Page 57
What percentage of the budget is spent on education? – Page 100
How much will road service/fire service spend in my district? – Pages 114-129
What are the reserves (or fund balances) of the Borough? – Page 41
How many employees work for the Borough and in which department? – Page 13
Does the Borough have a financial policy that guides how funds are reported, invested and
audited? – Page 34
Where can I find definitions and acronyms? – Pages
Where can I find population and other demographic information about the Kodiak Island
Borough? – Page 25
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Government Finance Officers Distinguished Budget Presentation Award
The Kodiak Island Borough has been a participant in the Distinguished Budget Presentation
Award program since FY1990. The Borough has received the Distinguished Budget Presentation
Award for all of our budgets from FY1991 through FY2018 and will be submitting the FY2019
budget to the GFOA for evaluation
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Kodiak Island Borough
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.
Strategic Plan
(Fiscal Years 2018-2023)
Purpose
The Kodiak Island Borough government exists to provide effective and efficient government services
within our powers and duties that will improve the quality of life in our community.
Envisioned Future 2030
Citizens have entrusted the Kodiak Island Borough government with powers that promote a vibrant,
diverse, and healthy economy and community centered on Kodiak’s unique assets like our natural
resources, people, and history. This includes a focus on a reasonable cost of living and a great quality of
life where diverse cultures and viewpoints come together, and an engaged community of citizens who
are working, living, and thriving together.
Strategic Direction
1. Encourage land and natural resources management for maximum benefit of Borough citizens.
a. Review Comprehensive Plan to ensure it is current and accurate, then develop land plan
consistent with the Comprehensive Plan to maximize potential for our community’s economic
growth and quality of life.
b. Create a long range natural resource development plan.
2. Optimize the effective use of community resources and assets through partnerships for the
benefit of Borough citizens.
a. Explore ways to collaborate with local governments to capitalize on community partnerships
through fostering positive relationships with cities, school district, service areas, tribes and rural
communities within the borough.
b. Work in partnership with State and Federal Agencies.
c. Promote a culture of public trust of elected officials, appointed officials, and staff through
involvement of all citizens, and strive to ensure all citizens feel comfortable, empowered and
desirous of participating in local government.
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3. Foster responsible economic growth throughout the Borough.
a. Promote economic development policies that enhance a diverse economy and business
development.
b. Advocate for a healthy and vibrant fisheries industry.
c. Advocate for enhancement of local resources such as Kodiak based seafood and marine science
and education opportunities, tourism, agriculture, energy, Pacific Space Port, mineral extraction,
etc.
d. Encourage options to meet the local need for housing affordable for citizens with financial
capacities.
4. Promote fiscal policies that ensure stability and responsible government.
a. The Borough Assembly will be prudent in deliberations on revenue required to fund Borough
operations.
b. Balance expenditures to revenues on an annual basis to ensure the health of our community.
c. Foster public understanding of borough finances and operations.
d. Periodically review the long-term solid waste plan and revise as necessary.
5. Promote efficient, effective and responsive processes reflective of a high-performing government.
a. Evaluate opportunities for restructuring local government (e.g., consolidation or other options
available under Alaska law).
b. Understand the service area boards activities and borough’s responsibility in regards to service
area boards.
c. Seek ways to integrate committees in borough and city that maximize participation and
capacity.
d. Provide clear and concise direction to committees on an annual basis.
2018 Priorities
(Not in Priority Order)
1. Focus on staffing structure and ensure a smooth transition for new key leaders.
2. Establish expectations and accountability for each committee, and ensure codes and roles are clear
and understood by members.
3. Explore ways to collaborate with local governments to capitalize on community partnerships
through fostering positive relationships with cities, school district, service areas, tribes and rural
communities within the borough, seek opportunities for restructuring or consolidation with
expectations to have a report at year’s end on opportunities for restructuring or consolidation and
progress made on joint committees, shared staffing.
4. Identify potential policies for adoption to enhance economic development.
5. Develop a catalog of all available land to begin the process of developing a comprehensive land plan.
6. Look into cost of securing specialist(s) to forecast and recommend the most viable economic
strategies.
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Kodiak Island Borough
Fiscal Year 2019
Personnel Summary
Department FTE
Assessing 5.0
Clerks 3.0
Community Development 6.0
Engineering & Facilities 16.0
Finance 7.5
Information Technology 2.5
Managers 6.0
46
Assessing
11%
Clerks
7%
Community
Development
13%
Engineering &
Facilities
35%
Finance
16%
Information
Technology
5%
Managers
13%
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COMMUNITY PROFILE AND DEMOGRAPHICS
Location
Kodiak is the largest island in the State of Alaska and the second largest in the United States; second
only to the Big Island of Hawaii. The island lies at the western border of the Gulf of Alaska, about 40
miles south of the Kenai Peninsula and approximately 240 miles south of Anchorage. Nearly two-thirds
of the Borough lies in the Kodiak Archipelago, which includes Kodiak Island and several smaller outlying
islands. One-third of the Borough is on the Alaska Peninsula, across the Shelikof Strait from Kodiak
Island. The Borough encompasses a total of 7,130 square miles, making it slightly smaller than the state
of Massachusetts. Accessible only by boat or plane, the Kodiak Island Borough faces unique challenges
in providing services to its residents.
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Form of Government
The Kodiak Island Borough is a second-class borough and currently operates under a manger 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 term of office for both assembly members and
the Mayor is three years. The day-to-day business of the Borough is conducted within six departments:
Manager’s Office, Clerk’s Office, Finance (including IT), Assessing, Community Development, and
Engineering/Facilities.
The Borough was incorporated in September 1963, as a Second-Class Borough by Chapter 146 Sessions,
Laws of Alaska 1961, as amended. Per AS 29.35.210, the powers of a second-class borough include
providing transportation systems; regulating the sales and use of fireworks; licensing, impounding, and
disposing of animals; providing garbage, solid waste, and septic waste collection and disposal; providing
water and air pollution control; participating in federal or state loan programs for housing rehabilitation
and improvement for energy conservation; providing for economic development; providing for the
acquisition and construction of local service roads and trails; establishing an emergency services
communications center; and regulating the licensing and operation of motor vehicles and operators. A
second-class borough may also issue bonds to finance or make loans to finance the acquisition,
construction, rehabilitation or development of public improvements. The Kodiak Island Borough has also
adopted health care powers under rules outlined in AS 29.35.300.
Population
The general population of the Kodiak Island Borough has fluctuated between 13,000 and 14,000 with
most of the population located in and around the City of Kodiak. Five other villages are located
throughout the archipelago, all accessible only by small commuter aircraft or boat.
Economic Condition and Outlook
The economic condition of the Kodiak Island Borough remains resilient. The main industries within the
Borough are commercial fishing, tourism, government and community support services.
The backbone of the Kodiak economy is, and has been, the seafood industry. This industry includes
commercial fishing, fisheries research, management and enforcement, seafood processing, and
maintenance and support services. While some segments of the commercial fishing industry have
declined over time such as crab fisheries, others, like kelp harvesting have grown. The Port of Kodiak has
room for over 600 vessels and consistently has ranked in the top ten ports in the country, according to
the National Ocean Economics Program data.
Tourism continues to remain stable in Kodiak with a steady number of visitors. Cruise ships have
become a growing presence, bringing many visitors each summer.
An interesting niche within the Kodiak Island Borough is the Pacific Spaceport Complex, which was
constructed twenty years ago. Located at Narrow Cape, the complex occupies 3,700 acres and is owned
by Alaska Aerospace Development Corporation (AADC). It is also the first not owned by the Federal
Government, as the AADC is a public corporation of the State of Alaska. The Pacific Spaceport Complex
is the first complete launch facility built in the United States since the 1960’s. Its purpose is to support
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the launches of small to medium-sized rocket-launched low earth orbit satellites, as well as military and
scientific research missions.
Kodiak is also home to the largest United States Coast Guard Base(USCG) in the United States,
employing around 1,200 people and providing vital services to the marine industries that are an integral
part of Kodiak’s make-up.
The unemployment rate on June 30, 2018, is 5.6% compared to 5.4% on June 30, 2017. Hiring of
seasonal cannery and other fisheries-related workers traditionally peaks around July and is virtually nil in
December. This generally accounts for seasonal highs and lows in the local unemployment rate. This rate
has fluctuated from 5.4% to 6.3% over the last five years, but the overall average is 5.6%.
Kodiak’s general real estate market has been increasing since the late 1980’s. The demand for affordable
housing increased with the 2016 closure of a major mobile home park within the Borough. From about
2000 until the general crash of the real estate market in the Lower 48 in 2007, Kodiak’s market was
increasing around 6-12% annually. While 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 the year 2012. The market leveled out in 2013 and 2014 for the most part, but sales in 2017
show a continued value increase of about 2% annually.
Kodiak Island Borough Demographics
State of Alaska, Department of Labor, Workforce Development
Kodiak Island
Borough State of Alaska
Annual Unemployment Rate (2017) 5.1%7.2%
Kodiak Island Borough Specific Information (from Borough records)
Kodiak Island Borough
Public Education
Number of Schools 13
Number of Staff
Teachers 206
Support Personnel 210
Elections
Number of Registered Voters 9,357
Votes Cast in Last Election 1,692
Voter Turnout 18%
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Kodiak Island Borough Demographics, cont.
Kodiak Island
Borough State of Alaska United States
Population 13,606 710,249 308,758,105
Age
Under 5 years, percent 7.9%7.3%6.1%
Under 18 years, percent 25.9%25.0%22.6%
65 Years & Over, percent 10.2%11.2%15.6%
Unspecified in above groups, percent 56.0%56.5%55.7%
Sex
Male, percent 53.2%52.3%49.2%
Female, percent 46.8%47.7%50.8%
Housing
Housing Units 5,410 316,952 137,403,460
Owner-occupied housing, percent 60.7%63.7%63.6%
Median value of owner-occupied housing 266,700$ 257,100$ 184,700$
Median gross rent 1,254$ 1,173$ 949$
Families & Living Arrangements
Households 4,585 250,235 117,716,237
Persons per household 2.96 2.83 2.64
Living in same house 1 year ago, percent of persons age 1 year+83.5%81.2%85.2%
Lanuage other than English spoken at home, percentage of persons age 5years+24.0%16.2%21.1%
Education
High school graduate or higher, percentage of persons age 25years+90.7%92.3%87.0%
Bachelor's degree of higher, percentage of persons age 25 years+24.8%28.8%30.3%
Geography
Population per square mile 2.1 1.2 87.4
Income & Poverty
Median household income 73,068$ 74,444$ 55,322$
Per capita income in past 12 months 32,066$ 34,191$ 29,829$
Persons in poverty, percent 7.3%9.9%12.7%
United States Census Bureau - Quick Facts Estimate for 7/1/2017
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Dear Mayor, Assembly Members and Residents:
Enclosed is the fiscal year 2019 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 2019, revenue sources, projected revenues, and the operating plan for all
departments including capital expenditures.
Budget Development Considerations
During the budget development process, staff considers many issues and challenges. These issues
include, but are not limited to, the economic outlook for the Borough, changes in federal and state
policies, controlling operational costs, and providing the current level of services to the community. In
response to these challenges, staff developed a budget that included conservative revenue estimates
based on a stable, local economic outlook. Staff also developed the budget to control operations costs,
where possible, and include provisions to allow for the same level of services offered to the community.
In addition, staff considered federal and state policies, including current direction and key issues noted
by these governing bodies. This is to ensure that any direct or indirect impacts are taken into
consideration while developing the Borough’s budget.
These considerations are comparable to those addressed in the fiscal year 2018 budget. The Kodiak
Island Borough faces these challenges each year and will continue to face these in upcoming years.
Budget Message
Kodiak Island Borough
Fiscal Year 2019
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Federal
Federal budget reductions over the last several years have impacted the Borough. These reductions
have affected the revenue sharing we receive from the National Wildlife Refuge Sharing. Regulatory
changes in the commercial fishing industry influence state fisheries revenue sharing and local severance
tax collections. Federal PILT (Payment in Lieu of Taxes), which was 89% of our federal revenue in
FY2018, has remained fairly stable over the last two years.
State
The State of Alaska’s budget reductions also influence the Borough’s budget. The Borough receives
revenues from the State’s Community Assistance Program (CAP), formally known as Community
Revenue Sharing Program, Shared Business Fisheries Tax, Fisheries Business Landing Tax, and shared
Telephone & Electric taxes. From those sources, the Borough received a total of $2.396 million in 2015
and only $1.601 million in 2018; a $795,000 reduction, or 33%, over the last four years.
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In fiscal year 2008, the State of Alaska legislature established one uniform contribution rate of 22% for
PERS (Public Employees Retirement Systems) employers. Prior to this legislation, separate contributions
rates were used for each employer. Although the Alaska Retirement Management Board approved the
actuarially determined rate for fiscal year 2019 of 27.58%, which is an increase of 2.57% from Fiscal year
2018, the Borough will not see a budget impact in its PERS contribution which will remain at 22%.
Due to the fiscal policies of the State of Alaska, Standard & Poor’s bond rating agency had dropped the
State of Alaska’s bond rating to a Negative Outlook. However, on June 13, 2018, with the passage of
Senate Bill 26, the Permanent Fund Protection Act, the rating agency upgraded the State’s rating to a
Stable Outlook. This credit rating affects the interest rates related to Alaska bonds and capital project
funding.
Local
Major local policies are summarized in the Assembly’s Strategic Plan. The long-term goals are to develop
balanced budgets while maintaining existing levels of service, to reduce reliance on Federal and State
revenues by encouraging and developing our local economy and not reducing current fund balances.
The Borough uses assessed value on property, severance tax revenues, and City of Kodiak sales tax
figures to evaluate the strength of the local economy.
Other non-financial events that effect the local economy are:
The March 2018 announcement by the USCG (United States Coast Guard) of the upgrade of five
of its Kodiak based multipurpose airplanes over the next two years.
The April 2018 announcement by the USCG of the addition of two new Kodiak based cutters for
search and rescue, fisheries enforcement and security.
The June 2018 announcement by the USCG to add an additional 100 service members over the
next six years to the Kodiak Coast Guard Base.
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Federal appropriations of up to $32 million to study and create housing over the next six years
for new personnel being assigned to the Kodiak base.
The Alaska Aerospace Corporation scheduled its first commercial launch at its Kodiak facility
since a failed military test launch led to an explosion and damaged the facility in 2014.
Personnel Cost
The Borough’s budget goal for fiscal year 2019 was to maintain a consistent level of staffing. This budget
includes estimated costs for vacant positions and expects that vacancies due to retirements will be filled
with more junior staff reducing personnel and employee benefit costs from prior years. Other expenses
such as specialty training, certifications and licensures will increase personnel costs and these
anticipated costs have been included in department budgets.
Based on allocated and filled positions, the fiscal year 2019 budget reflects a 4.73% increase in salaries
and related benefits due to increases in cost of living adjustments, increased health insurance
premiums, changing worker’s compensation.
Overview of the FY2019 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 include revenue and expenditures for a specified 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 to upgrade, renovate, 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.
General Fund
The General fund is the Borough’s main operating fund and is where the day-to-day business of the
government is accounted for. Twenty separate departments 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 reside here. In FY2018, the levied mill rate was 0.62 which, along
with other State and Federal revenue, assist in funding General Fund expenditures. Due in part to the
decline in the State and Federal revenues, the FY2019 mill rate was increased to 1.10 mills.
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Filled 43 43 43 45 46 47 45 43 45 43
Vacant 1 0 3 1 2 1 4 6 4 3
Budgeted 44 43 46 46 48 48 49 49 49 46
Personnel Totals
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The fund balance of the General Fund at June 30, 2018 is estimated to be $3,238,187 which is an
increase of $921,063 from the FY2017 ending fund balance of $2,317,125. The FY2019 General Fund
balance is expected to remain at $3,238,187 because the budget is balanced without a use of fund
balance.
The FY2018 budget was also adopted as a balanced budget, i.e. revenues would be the same as
expenditures and there was no planned “use of fund balance” to balance this budget. The following is a
list of major variances between budget and actual revenues and department expenses. The net of these
major variances, along with non-major changes, helped to contribute to the increase in fund balance in
FY2018.
Federal Payment-In-Lieu-of-Tax (PILT) payment was $278,030 over the budgeted amount.
Fish severance tax revenues came in $249,852 over budget.
The Finance department expenses came in $103,193 under budget due to a position vacancy
and reduced costs.
The Engineering and Facilities department expenses came in $77,060 over budget.
The Information Technology department expenses came in $83,630 under budget.
The Emergency Preparedness department expenses came in $75,649 under budget.
General Fund revenues are budgeted at $6,614,768, which includes $2,875,149 (43%) from property
taxes and PILT, $1,650,000 (25%) from severance and excise taxes, $54,550 (1%) from licenses and
permits, $1,787,096 (27%) from intergovernmental sources, $155,000 (2%) from interest earnings,
$90,008 (1.5%) from transfers in and $2,965 (0.05%) from miscellaneous revenue.
General Fund expenditures are expected to increase from an estimated $6,089,761 in FY2018 to a
budgeted $6,614,768 in FY2019, an increase of $525,097. The largest part of these increases is due to
the FY2018 audit not yet being complete and a steady service level.
General Fund expenditures are budgeted at $6,614,768; $1,856,663 (28%) for General Government,
$70,489 for Education (1%), $778,060 (12%) for Assessing, $332,983 (5%) for Public Safety, $2,054,819
(31%) for Finance/IT, $393,596 (6%) for Engineering/Facilities, $98,319 (1%) for Health and Welfare,
$848,839 (13%) for Community Development, and $184,000 (3%) for Non-Profit funding.
Special Revenue Funds
Special revenue funds are created when a revenue source is dedicated solely to a specific activity.
Examples would be a property tax dedicated to a road service district or for education support, or a
transient accommodation tax to be used only 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 FY2019 the budgeted school district support is $9,890,244 and is
funded by a 7.05 mill rate and estimated motor vehicle taxes receipts of $234,000. This is an
increase of $512,744 from FY2018 funding. Support funding includes a direct appropriation of
$9,460,244 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, audit services and property and liability insurance.
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Facilities Fund: The Borough established this fund to account for the sale of Shuyak Island to the
federal government in FY1996. As of June 30, 2018, the Facilities Fund had a fund balance of
$39,371,219. Since inception in FY1996 the Facilities fund has earned approximately
$20,248,285 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. In FY2019, the Facilities Fund is
budgeted to transfer $5,000 to Buildings and Grounds and $444,000 to the Renewal and
Replacement Fund.
Highlights of other special revenue funds are listed below.
FY2018 total snow removal costs in all service districts were budgeted at $293,550 but
came in at $124,311. This was $169,239 under budget and $72,784 more than FY2017
expenses. For FY2019, $280,052 is budgeted for snow removal costs.
Bayside Fire Department’s expenses increased from $493,434 in FY2017 to an estimated
$1,582,832 in FY2018. Most of this increase is due to the purchase of a new fire tanker
and fire engine for the department.
The Tourism Development Fund transient accommodation tax revenues decreased
slightly from $108,050 in FY2017 to $105,230 in FY2018. This is just a 3% decrease,
showing that Kodiak still has a healthy tourism economy with expectations that
revenues should remain stable.
Debt Service Funds
The Borough paid $7,774,845 in debt service payments and related costs in FY2018; $7,278,309 for bond
payments, $3,600 for arbitrage fees and $492,936 to the General Fund in repayment of the loan needed
to cover the FY2017 cut to school debt reimbursements by the State of Alaska. The State of Alaska
reimbursed the Borough for $4,985,040 (64%), a transfer from the Facilities Fund paid $65,105 (>1%)
and the remaining $2,711,114 (35%) was paid with a 2.03 mill rate levy.
For FY2019, the Borough is budgeting to spend $7,670,934 on debt service payments and $107,307 on
related costs. This is a decrease of $9,063 or 0.007 mills. For FY2019, the mill rate on debt service was
decreased to 1.87 mills.
Capital Project Funds
The Borough is currently managing $133,707,214 in capital projects and is budgeting to expend
$8,372,794 of these funds in FY2019. The majority ($94,409,009 (71%)) 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 $9,777,000 in capital projects funded by state grants. This has been a major
source of construction funds over the years. Other funding sources are $2,100,000 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. The Borough also has set a mill rate for property taxes to help fund some renewal and replacement
of Borough owned buildings; for FY2019 this mill rate is set at 0.73 mills.
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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. As a result, our liability for closure
post/post closure costs have gone from $5,204,000 to $5,535,000, an increase of $331,000 (6%).
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 on
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 remainder 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.
The Borough’s total budget for FY2019 is $46,688,788. The above chart enumerates the dollar value and
percentages of each fund’s share of the total budgeted amount.
Major Policy Issues
As always, one of the highest priorities of the Borough is to provide quality services to the Kodiak
residents at the lowest possible costs.
The major policy issues for FY2019 are maintaining the same level of service to the residents, funding
the School District to provide a quality education while maintaining a stable tax rate.
This year the area-wide mill rate, which includes the General Fund (1.10), Education Support Fund
(7.05), Debt Service Fund (1.87), and the Renewal and Replacement Capital Projects Fund (.73), totaling
10.75 mills. Although the distribution amounts in each fund may change from one year to the next, the
total 10.75 mill rate has remained unchanged since FY2012.
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Since 83% of the total area-wide mill rate provides funding for schools with Education Support at 66%
and Debt Service for school construction at 17%, many of the budget discussions center on school
funding. As a Second-Class Borough, the Borough must provide education area-wide in accordance with
AS14. State school funding limits for the Borough, prescribed by the State of Alaska using a formula
based on assessed property values within the Borough, contain a minimum and a maximum amount of
allowable funding. For FY2018, the minimum amount of required Educational Support was $4,193,230
and the maximum was $11,558,738; the Borough provided $9,377,500 which was 81% of allowable
maximum. In FY2019, the maximum allowable funding is $11,220,339 and the Borough is funding
Educational Support at $9,890,244 or 88% of the maximum amount.
Future budget discussions will again focus on the amount of Education Support funding provided to the
school district and whether the Borough should change the mill rate to pay for the increasing school
debt bond payments coming due. Alternatives to raising the mill rate may include: reducing the annual
school district appropriation, reduce other programs or services, or a combination thereof.
Currently, the area-wide mill rate is 10.75 mills. The General Fund mill rate is 1.10 mills and the Renewal
and Maintenance mill rate is .73 leaving 8.92 mills or eighty-three percent (83%) of area-wide taxes go
to the school district and school debt service payments. 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.
Interest rates are low and potential earnings are difficult to predict. Where the Borough earned
$2,356,109 in interest in FY2009 the Borough earned only $281,018 in FY2018; an 88% reduction. It
should be noted that this is a decrease of $223,958 or 44% below FY2017 earnings. Indicators show that
interest earnings will remain low in FY2019.
This year the Borough budgeted non-profit contributions from the General Fund at $234,000; $50,000 to
the Kodiak College and $184,000 to other non-profit organizations. This is equal to approximately 0.17
mills of property tax. Every year the Assembly reviews applications for funding of non-profit
organizations. Traditionally the Borough has allocated a considerable amount of money towards non-
profit agencies within the Kodiak Island Borough, however due to the overall budget constraints
reductions were made in the FY2019 budget compared to the FY2018 budget and this trend is expected
to continue.
The Borough is responsible for solid waste collection and disposal ‘on the road system’ and manages the
municipal landfill and leachate treatment plant in Kodiak. Currently, the Borough contracts out for
dumpster and roll-cart collection services. The Borough is in the process of evaluating and preparing an
RFP (Request for Proposal) which is planned for release in FY2019. Landfill fees are set annually beginning
July 1st.
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.
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
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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.
State debt reimbursement is budgeted at $5,220,834. The State has generally paid for 60 - 70% of our
debt for school construction.
Various service districts within the Borough levy a property tax to provide service within the Borough.
These levies range from 0.10 mills up to 2.5 mills. A complete schedule of these rates can be found in
the Financial Summaries section.
This year the Borough’s Education Support budget is $9,890,244 and the debt service budget for
education facilities is $7,778,239 for a total of $17,668,483. This contribution is equal to approximately
12.90 mills of property tax; however, State debt service reimbursements and other revenue sources
have reduced this to 8.92 mills.
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
FY2019 is $1,369,680,377 an increase of $26,856,478 (2%) over the FY2018 value of $1,342,823,899.
The Kodiak Island Borough School District (KIBSD) is a component unit of the Borough. As such, their
budget is not included in this document for three reasons: 1) the School District is still formulating their
budget, 2) their budget is submitted to and approved by the State of Alaska, and 3) the school board is a
governing board and the Borough Assembly has no control over their budget except for the amount of
local support funding made.
The economy of the Borough is resilient, even with the recent downturn in fisheries. Kodiak Island has 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 including
a Coast Guard base. It is imperative that the borough continue to be financially responsible and seek
cost-effective improvements throughout Borough operations.
Objectives for FY2019
As this document describes, every department has unique goals and objectives. ‘Goals’ represent the
long-term purpose of the respective department and ‘objectives’ encompass the measurable steps
required to accomplish department goals.
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. State law mandates that the Borough is procure funds to pay for
school district operations.
Fire protection, road maintenance, building inspections, and other functions are performed on a service
area basis. The revenues from these areas fund these services.
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The High School Renovation and Renewal Project is the largest capital project that the Borough has ever
funded. The construction is completed and is in use by students and school personnel.
The Borough is working on many long-term projects. Most of these are described in the Capital Projects
funds. That section enumerates projects scheduled for completion in FY2019 versus the years to come.
Looking past Fiscal Year 2019
The Borough will have to raise the area-wide mill rate, find other sources of revenues, or cut
expenditures in the coming years to pay for school education support, school bond debt payments and
deferred maintenance of Borough owned buildings (including schools).
Since indications are that interest rates will not rise much in the next two to three years, there is
renewed interest in changing some of our investment policies and/or contracting with an investment
firm to manage all or part of the Borough’s Facility Fund.
Despite the national trend, the Borough believes that the assessed value of Kodiak Island property will
continue to rise, although the recent announcements of the Federal government’s plans to evaluate,
and potentially create new housing, for the increased staffing occurring at the Coast Guard base may
affect the expected rise in property values
Concerns over the age and deferred maintenance on Borough buildings and infrastructure continue,
especially as maintenance costs rise and the cost of asbestos abatement is discussed. Following the
completion of the High School Renovation project, the Borough does not anticipate much major school
construction for the near future. Presently, infrastructure is not adequate to handle the needs of our
senior citizens or those with physical, mental health or addiction disabilities.
The Borough operates the baler facility, landfill and leachate treatment plant. The Borough is currently
working on a major project to expand the landfill and extend the life cycle of the landfill by
approximately 20 years. The total cost of this project is expected to be $32,000,000. This project is near
completion, and recently KIB has started projects to replace the siding and roofing of the baler facility
building. The leachate treatment plant is functioning; however, technicians are still working to configure
the chemicals and process for optimum performance.
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.
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Conclusion
The requested appropriations have been made with careful consideration and much conversation
between staff, the assembly and the public. The Assembly’s strategic plan containing their goals and
objectives helped staff build their budgets. Staff encourages participation and comments from the
residents of the Kodiak Island Borough on the budgeting process.
Respectfully submitted,
KODIAK ISLAND BOROUGH
Michael Powers Dora Cross
Administrative Official Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2019
The following activity is outlined as essential for the orderly formulation of the Fiscal Year 2019 Borough
budget (July 1, 2018 through June 30, 2019).
Proposed Date Specific Date Budget Action Item Participants
February February 3, 2018
Assembly Reviews Budgets for General Fund. Also
reviews Special Revenue Funds and Enterprise Funds
with inactive boards
Manager, Finance
Director & Assembly
April March 6, 2018 Assembly Reviews Budgets for Special Revenue Funds and
Enterprise Funds with active boards
Manager, Finance
Director, Boardchairs &
Assembly
By April 30th March 29, 2018 Manager's Budget presentation to Assembly Manager & Assembly
By April 30th April 18, 2018 School District Funding Request to Manager School District &
Manager
May May 15, 2018
Resolution Identifying minimum funding to the School
District (within 30 days of receipt of School District Budget
Request)
Manager, Finance
Director & Assembly
May April 5, 2018 First Reading of Budget Ordinance Manager, Finance
Director & Assembly
May April 19, 2018 Additional Budget review and discussion Manager, Finance
Director & Assembly
May April 26, 2018 Additional Budget review and discussion Manager, Finance
Director & Assembly
May May 10, 2018 Additional Budget review and discussion Manager, Finance
Director & Assembly
By June 10th May 15, 2018 Second Reading of Budget Ordinance & adoption of Budget
Ordinance Assembly
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Budget Process Overview
Budget Preparation
Budget preparation allows departments, service areas and enterprise fund directors to assess their goals
and objectives in order to create a financial plan for accomplishing them. The assembly must adopt a
final budget by June however the process begins as much as six months earlier. During those six
months, staff meetings and service board meetings are held to discuss potential changes in external
(public) services, internal services, expected revenues and requested expenditures. These meetings set
the ‘groundwork’ for the Manager’s Budget submission to the Assembly which must occur prior to May
1st each year.
Budget meetings with the Assembly are usually divided into three types:
All General Fund departments and those Special Revenue, and Enterprise funds that do not have
active boards.
o For these departments and funds, Borough staff prepares the budget information for
inclusion in the Manager’s Budget.
Special Revenue and Enterprise funds that do have active boards.
o For these funds, board members meet and prepare budgets that must be submitted to
the Clerk’s office by April 1st for inclusion in the Manager’s Budget.
School Board Funding Request
o The local school board submits a funding request to the assembly before May 1st. The
assembly has 30 days from the boards submission date to pass a resolution identifying
the minimum amount of funding appropriated to the district.
During the period of February through May, the Assembly reviews the budget with the Manager and
Finance director, department directors and board chairs. To approve the budget, there must be two
public readings of the budget with final approval by June 10th of each year. The Borough Clerk is
responsible for posting notices of the public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly 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 a budget by June 10, the Manager’s budget shall be deemed to have
been finally adopted, per Section 3.08.060 of borough code.
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).
The assembly is currently considering changes to the dates listed in Borough code for budget
submissions by staff, service area boards and the local school district.
Budget Amendments
Amendments to the budget can occur anytime during the fiscal year. Generally, the following actions
are required:
By ordinance
o All new appropriations that amends the annual budget ordinance,
o Grant funds which are unlimited as to use or subject to only general limitations
By resolution
o To move (appropriate) amounts between departments and projects,
o Grant funds which are limited by the grantor to a specific use or category of use
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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.
Basis of Accounting for Budget
The term “basis of accounting” is used to describe the timing in which transactions or events are
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 (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 E911 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).
Date Appropriations Shall Lapse
Funds appropriated by the assembly shall lapse for further use as follows:
For encumbrance (obligation):
o All single-year funds shall lapse for the purpose of encumbrance on the
last day of the fiscal year.
o All multi-year appropriations (usually capital projects) shall normally
lapse upon completion of the project.
For Expenditure (payments):
o All single-year funds shall lapse upon payment of those encumbrances
outstanding at fiscal year-end.
o All multi-year funds shall normally lapse at project completion.
In other words, in all funds except capital projects, when goods and services are not received by
the end of the year, the encumbrances lapse.
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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 Project 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 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 appropriate for capital maintenance,
public policy, management control, accountability, or other purposes. The Borough has five Enterprise Funds:
Municipal Solid Waste Collection and Disposal, Hospital Facility, Long-Term Care Center, Kodiak Fisheries Research
Center, and 911 Emergency Telephone Services.
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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
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
Fund 495 – Hospital & Long-Term
Care 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:
Operating Budget Policies (Adopted FY1990)
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources.
Services must be delivered to the citizens at a level that will meet real needs as efficiently and effectively as
possible.
The Borough’s goal is to pay for all recurring expenditures with recurring revenues and to use non-recurring
revenues for non-recurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all governmental
funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced
sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators within the
budget. This should be done in an effort to improve the productivity of Borough programs and employees.
Productivity analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public can readily establish the relationship
between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic assumption that the
Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff increases to
areas where approved program growth and support absolutely requires additional staff and to reduce staff
where this can be done without adversely affecting approved service levels.
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.
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Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary increments requiring
detailed justification. Every proposed program or service expansion will be scrutinized on the basis of its
relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed justification.
New programs or services will be evaluated on the same basis as program expansion plus an analysis of long
term fiscal impacts.
Existing Service Costs
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate activities
within the Borough government and the autonomous and semi-autonomous agencies, which receive
appropriations from the Borough.
The budget will provide for adequate maintenance of capitalized assets and for their orderly replacement.
The administration will maintain budgetary controls at the character level within each organizational unit.
(Characters are broad classifications of expenditures: fringe benefits, contractual services.)
The preparation and distribution of budget status reports, interim financial statements, and annual financial
reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long-range (three to five years) financial forecasting system
that will include projections of revenues, expenditures, and future costs and financing of capital improvements
that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will examine the
fiscal trends from the preceding five years- trends such as revenues and expenditures per capita and adjusted
for inflation, liquidity, or operating deficits. Where possible, trend indicators will be developed and tracked for
specific elements of the Borough’s fiscal policy.
Debt Policies (Amended in FY2010)
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.
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.
29
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.
Revenue Policies (Adopted in FY1990)
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.
Investment Policies (Adopted in FY1990)
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.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies (Adopted in FY1990)
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.
Capital Budget Policies (Adopted in FY1990)
The Borough will make all capital improvements in accordance with an adopted capital improvements
program.
30
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.
Reserve Policies (Adopted FY1990)
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:
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 $3,238,187 1% 32,382
Personnel $3,238,187 ½% 16,191
Litigation $3,238,187 ¼% 8,095
Total N/A N/A $56,668
The $3,238,187 in unreserved fund balance in the General Fund easily covers these amounts.
31
Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds Funds Funds Funds Total
Revenues
Property Taxes 1,506,649 11,055,643 2,557,405 - - 14,090,249
Transient Accomodation Tax - 98,000 - - - 94,000
Non Ad Valorem Taxes 26,500 234,000 - - - 279,500
Payment in Lieu of Taxes 1,342,000 - - - - 1,331,000
Severence Taxes 1,300,000 - - - - 1,435,000
Excise Tax 350,000 - - - - 200,000
Penalties & Interest Fees 150,000 - - - 5,000 153,500
Rents & Royalties - 840,115 - - 1,798,282 2,952,492
User Fees - - - - 4,273,753 3,913,925
Land Sales Activities - 50,264 - - - 200,000
Licenses & Permits 54,550 34,350 - - - 95,500
Federal Revenues 150,000 - - 253,086 - 112,500
State Revenues 1,637,096 62,101 5,220,834 319,296 58,270 7,100,800
Fines - - - - - -
Interest Earnings 5,000 214,865 - 50,000 180,869 879,058
Sale of Bonds/Loans - - - 1,788,011 27,211 5,737,058
Miscellaneous 2,965 593,756 - - 2,286,266 2,863,712
Total Revenue 6,524,760 13,183,094 7,778,239 2,410,393 8,629,651 41,438,294
Transfers In 90,008 55,000 - 200,000 45,000 734,346
Total Sources of Funds 6,614,768 13,238,094 7,778,239 2,610,393 8,674,651 42,172,640
Expenditures
General Government 4,269,978 - - - - 4,200,180
Education 50,000 9,890,244 7,778,239 2,412,853 1,760,793 24,830,272
Health & Welfare 98,319 - - - 2,528,614 2,911,792
Assessing 778,060 - - - - 739,669
Community Development 848,839 - - - - 894,786
Resource Management - 339,553 - - - 465,603
KIB Buildings - 832,522 - 735,965 - 1,004,741
LEPC - 15,500 - - - 15,812
Road Maintenance - 698,938 - - - 771,118
Public Safety 332,983 880,337 - 778,764 250,000 1,822,113
Culture and Recreation 20,489 - - - - 321,320
Economic Development 32,100 132,000 - - - 119,100
Non Profit Funding 184,000 - - - - 207,500
Solid Waste - - - 4,460,633 4,135,244 8,169,782
Other - - - - - -
Transfers Out - 449,000 - - - 215,000
Total Use of Funds 6,614,768 13,238,094 7,778,239 8,388,215 8,674,651 46,688,788
Estimated Beginning Balance 3,238,187 43,539,551 207,204 9,098,888 4,251,858 60,335,689
Estimated Funds Available 06/30/19 3,238,187 43,539,551 207,204 3,321,066 4,251,858 55,819,541
FY2019 Budget Summary, All Funds
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33
Three Year Budget Overview
General Fund Special Revenue Funds Debt Service Funds
FY17 FY18 FY19 FY17 FY18 FY19 FY17 FY18 FY19
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 181,304$ 828,027$ 1,506,649$ 11,373,018$ 10,483,198$ 11,055,643$ 2,503,590$ 2,711,114$ 2,557,405$
Transient Accomodation Tax - - - 108,050 105,750 98,000 - - -
Non Ad Valorem Taxes 26,436 30,000 26,500 235,177 211,742 234,000 - - -
Payment in Lieu of Taxes 1,592,112 1,605,632 1,342,000 - - - - - -
Severance Taxes 1,306,507 1,790,080 1,300,000 - - - - - -
Excise Tax - 190,262 350,000 - - - - - -
Penalties & Interest on Taxes 213,373 219,116 150,000 2 1 - 17 - -
Rents & Royalties - - - 790,882 876,635 840,115 - - -
User Fees - - - - - - - - -
Land Sales Activites - - - 147,171 226,363 50,264 - - -
Licenses & Permits 83,546 62,349 54,550 33,400 34,800 34,350 - - -
Federal Revenues 230,082 191,973 150,000 - 7,315 - - - -
State Revenues 1,915,963 1,717,484 1,637,096 63,284 49,865 62,101 3,840,763 4,985,040 5,220,834
Fines 491 441 - - - - - - -
Interest Earnings 11,059 9,529 5,000 217,330 208,380 214,865 (608) (1,760) -
Miscellaneous 3,225 6,273 2,965 2,111,069 25,457 14,000 - - -
Use of Fund Balance - - - - - 579,756 - - -
Sale of Bonds - - - - - - 806,205 - -
Sale of Fixed Assets - 1,240 - - - - - - -
TRANSFERS IN - 492,936 90,008 75,830 - 55,000 1,059,380 - -
TOTAL SOURCE OF FUNDS 5,564,098 7,145,342 6,614,768 15,155,212 12,229,507 13,238,094 8,209,347 7,694,394 7,778,239
EXPENDITURES
General Government 3,320,407 3,666,970 4,269,978 - - - - - -
Education 96,000 72,000 50,000 10,277,548 9,377,500 9,890,244 13,032,860 7,278,309 7,670,932
Health & Welfare 30,172 78,604 98,319 134,372 - - - - -
Assessing 743,480 801,010 778,060 - - - - - -
Community Development 860,160 902,457 848,839 - - - - - -
Resource Management - - - 1,202,656 347,704 339,553 - - -
KIB Buildings - - - 877,620 575,885 832,522 - - -
Road Maintenance - - - 474,780 612,083 698,938 - - -
Fire Districts - - - 575,946 1,762,171 871,117 - - -
Public Safety 242,255 323,166 332,983 20,832 22,942 24,720 - - -
Culture and Recreation 17,562 4,665 20,489 - - - - - -
Economic Development 30,268 33,936 32,100 154,521 132,069 132,000 - - -
Solid Waste - - - - - - - - -
Capital Outlay - - - - - - - - -
Non-Profit Funding 233,999 207,500 184,000 - - - - - -
Other - - - - - - 64,324 16,057 17,299
TRANSFERS OUT 958,451 403,958 - 438,313 - 449,000 - 492,936 90,008
TOTAL USE OF FUNDS 6,532,754 6,494,266 6,614,768 14,156,589 12,830,352 13,238,094 13,097,184 7,787,302 7,778,239
34
Three Year Budget Overview Continued
Capital Projects Funds Enterprise Funds TOTAL
FY17 FY18 FY19 FY17 FY18 FY19 FY17 FY18 FY19
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 598,217$ 1,736,075$ -$ -$ -$ -$ 14,656,129$ 15,758,414$ 15,119,697$
Transient Accomodation Tax - - - - - - 108,050 105,750 98,000
Non Ad Valorem Taxes - - - - - - 261,613 241,742 260,500
Payment in Lieu of Taxes - - - - - - 1,592,112 1,605,632 1,342,000
Severance Taxes - - - - - - 1,306,507 1,790,080 1,300,000
Excise Tax - - - - - - - 190,262 350,000
Penalties & Interest on Taxes - - - 5,790 525 5,000 219,182 219,642 155,000
Rents & Royalties - - - 1,967,571 1,966,856 1,798,282 2,758,453 2,843,491 2,638,397
User Fees - - - 3,098,155 3,994,972 4,273,753 3,098,155 3,994,972 4,273,753
Land Sales Activites - - - - - 147,171 226,363 50,264
Licenses & Permits - - - - - - 116,946 97,149 88,900
Federal Revenues 1,216,909 97,761 253,086 - - - 1,446,991 297,049 403,086
State Revenues 12,066,400 - 319,910 27,799 21,411 58,270 17,914,209 6,773,801 7,298,211
Fines - - - - - - 491 441 -
Interest Earnings 53,066 31,262 50,000 236,986 64,869 180,869 517,833 312,280 450,734
Miscellaneous 309 284,361 - 701,413 1,557,257 1,394,572 2,816,015 1,873,348 1,411,537
Use of Fund Balance - - - - - 891,694 - - 1,471,450
Sale of Bonds 17,000,000 - 1,788,011 101,638 27,211 27,211 17,907,843 27,211 1,815,222
Sale of Fixed Assets - - - - - - - 1,240
TRANSFERS IN 691,979 2,469,951 612,993 5,682,708 45,000 45,000 7,509,898 3,007,887 803,001
TOTAL SOURCE OF FUNDS 31,626,880 4,619,410 3,024,000 11,822,061 7,678,101 8,674,651 72,377,598 39,366,754 39,329,752
EXPENDITURES
General Government - - - - - - 3,320,407 3,666,970 4,269,978
Education - - - 1,532,011 1,760,793 1,760,793 24,938,419 18,488,602 19,371,969
Health & Welfare - - - 7,042,125 1,568,642 2,528,614 7,206,669 1,647,246 2,626,933
Assessing - - - - - - 743,480 801,010 778,060
Community Development - - - - - - 860,160 902,457 848,839
Resource Management - - - - - - 1,202,656 347,704 339,553
KIB Buildings - - - - - - 877,620 575,885 832,522
Road Maintenance - - - - - - 474,780 612,083 698,938
Fire Districts - - - - - - 575,946 1,762,171 871,117
Public Safety - - - 28,409 91,478 250,000 291,496 437,586 607,703
Culture and Recreation - - - - - - 17,562 4,665 20,489
Economic Development - - - - - - 184,789 166,005 164,100
Solid Waste - - - 3,324,030 2,937,089 4,135,244 3,324,030 2,937,089 4,135,244
Capital Outlay 50,562,635 5,458,169 8,372,794 - - - 50,562,635 5,458,169 8,372,794
Non-Profit Funding - - - - - - 233,999 207,500 184,000
Other - - - - - - 64,324 16,057 17,299
TRANSFERS OUT - - - - - - 1,396,764 896,894 539,008
TOTAL USE OF FUNDS 50,562,635 5,458,169 8,372,794 11,926,574 6,358,002 8,674,651 96,275,737 38,928,091 44,678,546
35
36
Fiscal Real Property Personal Property Total Mill Total
Year Assessed Value Assessed Value Assessed Value Rate Tax Levy
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
2019 1,250,528,925 139,440,700 1,389,969,625 10.75 14,942,173
Historical Assesed Values, Mill Rates and Tax Levies
37
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 Fund 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 a 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 uses the current financial
resources measurement focus. In other words, with a couple of exceptions, the 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.
Departments included in the General Fund are:
Legislative (Borough Assembly)
Borough Manager’s Office
Borough Clerk’s Office
Legal Services
Finance
Information Technology (IT)
Assessing
Engineering & Facilities
Community Development
Building Inspection
Economic Development
General Administration
Parks & Recreation
Emergency Preparedness
Animal Control
Education, Culture, & Recreation
Kodiak College & Libraries
Non-Profits
Transfers Out
Revenue Sources and General Fund Estimates
In FY2012, a special revenue fund, called 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 0.15 to 0.62, FY2018
was the first time since FY2013 that property tax revenues will exceed intergovernmental revenue.
38
See following pages for definitions of revenues.
GENERAL FUND REVENUE SUMMARY
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2016 Actual 2017 Actual 2018 Budget 2018 Actual 2019 Budget
Property Tax (includes PILT)1,747,230$ 1,799,852$ 2,186,266$ 2,458,389$ 2,875,149$
Severance Tax 1,491,089 1,306,507 1,435,000 1,815,923 1,300,000
Excise Tax - - 200,000 310,482 350,000
Licenses & Permits 66,151 83,546 61,750 62,349 54,550
Intergovernmental Revenues 2,461,523 2,146,045 1,893,266 1,876,625 1,787,096
Interest Earnings 199,277 224,432 161,500 229,916 155,000
Miscellaneous Revenues 441,430 3,716 11,875 7,954 2,965
Transfers In - - 896,894 492,936 90,008
Total 6,406,702$ 5,564,098$ 6,846,551$ 7,254,576$ 6,614,768$
39
PROPERTY TAXES
Local 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 property tax revenue for fiscal year 2019 is based on
the net taxable assessed valuation as of January 1, 2018. That value is estimated at $1,369,680,377.
The Borough has set the tax levy on real and personal property for the General Fund at 1.10 mills, which will
generate estimated property tax revenues of $1,506,649. Approximately 90% of this revenue is 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 $1,369,680.
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 FY2019 PILT revenue, $1,300,000 is $278,030 less than last year’s actual
amount received, based on reductions.
Penalty and interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances section 3.35.140 establish 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 $150,000.
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2012 2013 2014 2015 2016 2017 2018 2019
Local Taxes, PILT and Penalties & Interest
(FY2019 Budgeted)
Local Tax PILT P&I
40
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within the
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 severance tax revenues for 2019 at $1,200,000.
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 the fiscal years 2017 and 2018, the
estimated revenue for fiscal year 2019 is $50,000.
Timber Severance Tax. Logging severance tax revenues remained fairly constant between FY2012 and FY2016.
There was a decline in revenue starting in FY2017, and with the major logging operations complete on Kodiak
Island, further reductions of revenue are expected. Therefore, the Borough is budgeting revenues for this tax
source at $50,000 for FY2019.
Overall, the FY2019 severance tax is estimated at $1,300,000.
-
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
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Local Severance Taxes
(FY2019 Budgeted)
Fish Mining Timber
41
EXCISE TAX
The Borough added two new excise tax revenue sources in FY2018 for Marijuana and Tobacco, both of which did
not take effect until mid-year. Revenue collection for this partial year was $0 for marijuana and $310,482 for
tobacco. Since this is a new revenue source, no multi-year trend data is available. The revenues for FY2019 is
budgeted at $0 for marijuana and $350,000 for tobacco.
LICENSES AND PERMITS
Licenses and permits are revenues from building, marijuana, 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 through the State of Alaska. Per the Community Development Department, revenues from all
industries are budgeted at $54,550, based on FY2018 revenues.
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 on 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 FY2013-FY2018 these revenues varied from $173,848 to $230,082.
For FY2019, the budgeted revenues are $150,000.
42
STATE SHARED REVENUES
Community Assistance Program (AS 29.60.010-29.60.030). This payment from the State of Alaska is an
equalization entitlement. The computation is based on population, the relative ability to generate revenue, and
the local tax burden of the taxing unit. The Borough received $461,512 in FY2017 and $465,942 in FY2018. Based
on State legislation, the Borough is budgeting $408,076 for FY2019.
Fish Tax Revenue Sharing (AS 43.75 and 43.77) authorizes the State of Alaska 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 basis. 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 the
location of the business. Municipalities will receive 50% of the tax collected from businesses from within their
jurisdiction. If the tax collected is from a business within a city as well as a borough, the payment will be split
equally between the borough and the city. For those businesses that operate outside a municipality or
organized borough, 50% of those funds collected are shared through an allocation program administered by
the Alaska Department of Commerce, Community and Economic Development.
Fishery Resource Landing Tax (AS 43.77) levies the tax on processed fishery resources first landed in Alaska.
The tax amount 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
43
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 a 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 the severance tax on raw fish, there are many factors to consider.
Some of the factors to be considered are: the number of fish available for harvesting, the market price of fish at
the time of purchase, environmental and market issues and federal and state regulatory factors. The Borough does
not know all of the businesses filing with the State or the statistics of the tax collected outside of municipalities
and unorganized boroughs. For budgeting purposes, the Borough looks at the prior year’s revenues as well as the
factors that are known and budgets accordingly. Using this method, it is estimated that FY2019 fish tax revenue
will be $1,062,000.
Utility Revenue Sharing (AS 10.25.570). The State of Alaska collects electric and telephone cooperative taxes and
shares the proceeds, less the amount expended by the state in their collections to organized boroughs or a city of
any class. With the increased use of cell phones and the decreased use of land lines, revenue from this source is
expected to continue to decline. For budgeting purposes, the Borough looks at prior year’s average decreases and
budgets accordingly. Using this method, it is estimated that the FY2019 revenue will be $15,500.
INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establishes the
guidelines and responsibilities of the Finance Director in investment and treasury management matters. For
44
efficiency, KIB has established a central treasury of pooled resources. In fiscal year 2019 the General Fund is
expected to earn $5,000. This decline is due to both declining interest rates and fewer funds to invest.
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control fines, sale of copies, sale
of computer data and other miscellaneous revenue. For fiscal year 2019, total miscellaneous revenue is budgeted
at $2,965.
TRANSFERS IN
Transfers In. This category includes revenues transferred from other funds into the General Fund. In FY2017 a loan
was made to the Debt Service Fund to cover the bond expenses the State of Alaska did not reimburse the Borough
for due to the Governor’s Veto in July 2016. In FY2018, $492,936 was repaid and the remaining $90,008 is
scheduled to be repaid in FY2019.
FUND BALANCE
General Fund Balance. Fund balance is revenue that is left over at year end after all expenditures have been
accounted for. It increases as the years go on, if revenues are greater than expenditures. 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 $3,238,187 at the end of FY2018. The FY2019 General
Fund budget has been balanced without any use of fund balance.
45
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46
GENERAL FUND REVENUE
FY 2016
Actual
FY 2017
Actual
FY 2018
Budget
FY 2018
Actual
FY 2019
Budget
Property Tax
Real Property 20,175 159,796 744,135 722,096 1,355,811
Personal Property 11,865 21,508 84,631 84,827 150,838
TOTAL PROPERTY TAXES 32,039 181,304 828,766 806,923 1,506,649
Non Ad Valorem Taxes
Boat Tax - Over 5 tons 22,451 (64) - - -
Aircraft Tax 22,200 26,500 26,500 30,000 26,500
TOTAL NON AD VALOREM TAXES 44,651 26,436 26,500 30,000 26,500
Payment in Lieu of Taxes
PILT - Federal 1,630,517 1,546,288 1,300,000 1,578,030 1,300,000
PILT - Kodiak Island Housing 25,586 31,579 31,000 27,602 28,000
PILT - Alaska Housing 14,437 14,245 - 15,834 14,000
TOTAL PAYMENT IN LIEU OF TAXES 1,670,540 1,592,112 1,331,000 1,621,466 1,342,000
Severance Taxes
Fish 1,395,610 1,182,924 1,395,000 1,660,842 1,200,000
Mining 3,064 73,496 20,000 53,618 50,000
Logging 92,416 50,088 20,000 101,463 50,000
TOTAL SEVERANCE TAXES 1,491,089 1,306,507 1,435,000 1,815,923 1,300,000
Excise Taxes
Tobacco Tax - - 200,000 310,482 350,000
TOTAL EXCISE TAXES - - 200,000 310,482 350,000
Penalties and Interest on Taxes
Penalties and Interest 145,067 213,373 148,500 219,086 150,000
TOTAL PENALTIES AND INTEREST TAX 145,067 213,373 148,500 219,086 150,000
Licenses and Permits
Annual Use Permit - - - - -
Building Permits 38,177 57,928 40,000 42,466 33,000
Subdivision 5,710 6,490 5,500 4,200 6,000
Conditional Use Permits 2,750 1,000 1,000 250 1,500
Zoning Compliance Permit 6,475 6,840 5,000 6,180 6,000
Variance Fee 1,250 2,455 750 650 750
Zoning Change Fee 1,100 - - - -
Electric Permit 3,709 3,451 3,700 3,873 3,500
Plumbing Permit 2,704 2,254 2,700 2,514 2,200
Planning & Zoning Review Fee 2,800 450 1,000 600 -
Special Land Use - 1,050 - - -
Dog License 1,477 1,628 500 1,467 1,600
Business License - Marijuana - - 1,600 - -
Site Plan Review - - - 150 -
TOTAL LICENSES AND PERMITS 66,151 83,546 61,750 62,349 54,550
47
INTERGOVERNMENTAL REVENUES
FY 2016
Actual
FY 2017
Actual
FY 2018
Budget
FY 2018
Actual
FY 2019
Budget
Federal Shared Revenues
National Wildlife Refuge 203,084 230,082 191,973 191,973 150,000
TOTAL FEDERAL SHARED REVENUE 203,084 230,082 191,973 191,973 150,000
State Shared Revenues
State Community Assistance 692,624 461,512 465,942 465,942 408,076
Fisheries Business Tax 1,382,320 1,270,403 1,103,101 1,103,101 1,050,000
Fisheries Resource Landing Tax 20,370 60,422 14,868 14,868 12,000
Telephone and Electric 16,987 16,481 15,500 17,321 15,500
Liquor License 53 - - - -
Marijuana Licenses - - 2,500 500 500
PERS on Behalf Payment 146,085 107,145 99,382 82,920 151,020
TOTAL STATE SHARED REVENUES 2,258,439 1,915,963 1,701,293 1,684,652 1,637,096
TOTAL INTERGOVERNMENTAL 2,461,523 2,146,045 1,893,266 1,876,625 1,787,096
Fines
Animal Control 55 491 - 441 -
Zoning Violations - - - - -
TOTAL FINES 55 491 - 441 -
Interest
Interest Earnings 72,077 30,078 13,000 60,668 5,000
Change in Market Value (17,866) (19,019) - (49,838) -
TOTAL INTEREST 54,211 11,059 13,000 10,830 5,000
Miscellaneous
Jury Duty 125 175 125 250 150
Sale of Copies 96 67 - 95 65
Sale of Maps 1,436 837 1,500 1,969 1,000
Fees - Dishonored Checks 181 361 250 219 250
Local Electric/Reimbursement - - - - -
Other 434,765 1,784 10,000 3,740 1,500
Legal Fee Reimbursement 4,772 - - - -
IBEW Reimbursement - - - - -
TOTAL MISCELLANEOUS 441,375 3,225 11,875 6,273 2,965
Use of Fund Balance - - 403,958 - -
Transfers In - - 492,936 492,936 90,008
Sale of Fixed Assets - - - 1,240 -
TOTAL REVENUES 6,406,702 5,564,098 6,846,551 7,254,576 6,614,768
48
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2016
Actual
FY 2017
Actual
FY 2018
Budget
FY 2018
Actual
FY 2019
Budget
Borough Assembly 149,658 149,570 157,593 147,431 173,700
Manager's Office 605,245 516,460 640,931 584,182 654,301
Clerk's Office 556,743 519,422 564,427 536,454 546,427
Legal Services 129,864 107,487 140,500 104,847 163,000
Finance 943,633 719,954 880,938 758,166 935,480
Information-Technology 930,200 810,500 898,269 806,484 1,119,339
Assessing 677,938 743,480 739,669 790,718 778,060
Engineering & Facilities 230,699 319,031 331,047 465,177 393,596
Community Development 777,637 860,160 894,786 880,241 848,839
Building Inspector 161,221 96,979 169,130 166,451 159,090
Economic Development 45,781 30,268 32,100 33,936 32,100
General Administration 175,696 177,983 341,384 194,859 284,135
Parks & Recreation 87,456 30,172 139,470 77,187 98,319
Emergency Preparedness 30,849 35,861 118,349 43,038 59,878
Animal Control 109,415 109,415 110,000 114,015 114,015
Education Culture & Recreation 23,949 17,562 4,500 4,665 20,489
Kodiak College & Libraries 195,000 96,000 72,000 72,000 50,000
Non-Profit Funding 389,000 233,999 207,500 207,500 184,000
Transfers Out 356,166 958,451 403,958 403,958 -
TOTAL 6,576,153$ 6,532,754$ 6,846,551$ 6,391,308$ 6,614,768$
49
SUMMARY OF GENERAL FUND EXPENDITURES BY FUNCTION
FY 2016
Actual
FY 2017
Actual
FY 2018
Budget
FY 2018
Actual
FY 2019
Budget
General Government 1,847,907$ 1,789,953$ 2,175,882$ 2,032,950$ 2,215,159$
Public Safety 301,485 242,255 397,479 323,504 332,983
Assessing 677,938 743,480 739,669 790,718 778,060
Finance/IT 1,873,833 1,530,453 1,779,207 1,564,650 2,054,819
Community Development 777,637 860,160 894,786 880,241 848,839
Other 741,186 408,002 455,570 395,288 384,908
Transfers Out 356,166 958,451 403,958 403,958 -
TOTAL 6,576,153$ 6,532,754$ 6,846,551$ 6,391,308$ 6,614,768$
50
LEGISLATIVE FY2019
PROGRAM DESCRIPTION: The Kodiak Island Borough government exists to provide effective and efficient
government services within the powers and duties that will improve the quality of life in the community. The
executive duties of the Borough are vested in the Borough Mayor. The mayor is elected at-large by the qualified
voters of the Borough. The legislative power of the Borough is vested in the Borough Assembly which is also
known as the governing body. The assembly consists of seven members elected at large. The Assembly formally
establishes borough policy by ordinance or resolution.
GOALS AND OBJECTIVES:
ANALYSIS: Citizens have entrusted the Kodiak Island Borough government with powers that promote a vibrant,
diverse, and healthy economy and community centered on Kodiak’s unique assets like our natural resources,
people, and history. This includes a focus on a reasonable cost of living and a great quality of life where diverse
cultures and viewpoints come together, and an engaged community of citizens who are working, living, and
thriving together.
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome
FY2019
Goal
Update the strategic plan
annually Done annually No Yes Yes
# of Regular Assembly
Meetings 22 21 20
# of Special Meetings 13 10 10
# of Work Sessions 27 21 25
SWAMC Conference attendees 2 1 2
AML Conference attendees 4 5 2
Borough Popular Report
mailed to register voters 9,453 9,357 9,300
Develop a Borough-KIBSD multi-
year fiscal plan Fiscal plan developed
Develop economic development
policies that promote a diverse
economy and business
Number of policies developedFoster Responsible economic
development throughout the
Borough
Optimize the effective use of
community resources and assets
for the benefit of the borough
citizens
Provide efficient, effective, and
consistent government processes
Promote fiscal policies that ensure
stability, growth and responsible
government
Hold Borough Assembly
meetings to establish Borough
policy by ordinance or resolution
Foster public understanding of
Borough Finances and operations
Assembly attends Conferences
for government training
Goals, Objectives, and Performance Indicators:
Facilitate involvement of all
citizens and multi-cultural
engagement in civic activities
Number of civic activities
involved in
YesBorough Budget books
available to the public Yes Yes
51
LEGISLATIVE (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 30,000$ 31,400$ 31,000$ 31,800$ 31,000$
Fringe Benefits 4,212 4,235 4,393 3,926 4,500
Professional Services 72,346 72,000 75,000 72,931 95,000
Contributions - - - - -
Legal Services - 827 - - -
Support Goods & Services 43,100 41,109 47,200 38,774 43,200
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 149,658$ 149,571$ 157,593$ 147,431$ 173,700$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
52
BOROUGH MANAGEMENT FY2019
PROGRAM DESCRIPTION: The Manager provides administrative guidance to the governing body's policy decisions
and serves as the chief administrative officer of the Kodiak Island Borough, overseeing the day-to-day business of
the organization. The Manager is appointed by the Assembly. The Manager's office also includes Human
Resources, a Grant Writer/Special Projects Support position, and an Administrative Assistant.
GOALS AND OBJECTIVES
ANALYSIS: With the addition of an Administrative Assistant in FY2018, the Manager's Office has been
reorganizing. The Executive Assistant/HR Officer position was changed to focus solely on Human Resources and the
Manager has broader support from a dedicated assistant. This change has increased the ability to give issues
greater attention. Internal policy reviews this fiscal year included purchasing and emergency procedures.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2019.
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
Be present for citizen comment period
at Assembly meetings 100%100%100%
Invite citizens to contact the Borough
with questions and concerns 100%100%100%
Monitor social media for citizen
feedback regarding Borough
operations
Yes Yes Yes
Attend the Kodiak Rural Regional
Forums held three times per year 3 3 3
Direct staff to provide government to
government communications
regarding borough issues or concerns
that affect other government entities.
Yes Yes Yes
Promote a culture of public trust of
elected officials, appointed
officials, and Borough Staff
Review internal policies and practices and update as
needed Identify a priority list for review 0 2 2
Continue to build government relationships with
other local community governments such as second
class cities and tribal governments
Number of Reports Delivered
Execute the annual budget and capital improvement
Program
Promote the building of a strong
sense of community
Yes Yes
Monitor the effectiveness of Borough operations
Annual budget completed before due;
Provide guidance and
recommendation for approval of the
capital improvement program by
December
Goals, Objectives, and Performance Indicators:
Assist the Assembly with policy
implementation and administer
quality cost effective services to
the citizens of the Kodiak Island
Borough
Deliver Manager's Report at Assembly meetings;
Provide introduction, summary and
recommendation regarding Assembly meeting
agenda items.
22 17 20
Yes
53
BOROUGH MANAGEMENT (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 377,968$ 319,425$ 382,143$ 347,178$ 388,254$
Fringe Benefits 192,673 179,618 222,536 206,020 237,147
Professional Services - - - 175 -
Contributions - -
Legal Services - -
Support Goods & Services 66,597 49,419 68,252 62,808 65,900
Capital Outlay - - - -
Allocated to other funds (32,000) (32,000) (32,000) (32,000) (37,000)
Operating Transfers - - - - -
Total Expenditures 605,238$ 516,462$ 640,931$ 584,182$ 654,301$
Personnel FY2015 FY2016 FY2017 FY2018
FY2019
Budget
Borough Manager 1 1 1 1 1
Deputy Manager 0 0 0 0 0
Human Resources Manager 0 0 0 1 1
Grant Writer/Special Projects 1 1 1 1 1
Executive Assistant 1 1 1 1 1
Total Number of Employees 3 3 3 4 4
Expenditures
Personnel
54
BOROUGH CLERK FY2019
PROGRAM DESCRIPTION: The Borough Clerk’s 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. The department provides administrative support to the
Mayor and Assembly. Duties performed by this office are 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:
Administers all Borough Elections. The Clerk also prepares petitions and verifies signatures for initiatives,
referendums, 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.
Prepares agendas and packets for the Assembly; provides 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.
55
BOROUGH CLERK (CONT.) F Y2019
GOALS AND OBJECTIVES:
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
Make Borough meeting packets available to the public
on the Borough website at the same time the packets
are released to the Assembly
% of packets made available to the
Public on schedule 100%100%100%
Promote online subscriptions to agendas and
Assembly file activity notifications
# of subscribers for various meeting
instances 100 171
subscribers 180
Implement an All-Borough Department wide
automated agenda management process
# of agenda items entered,
reviewed, and published 200 210 215
Release work session packets Tuesday at noon before
Thursday's work session. Release all regular meeting
packets at least 1 week before the regular meetings
% of packets delivered to the
Assembly on schedule 95%98%100%
Make all Assembly public mail available to the public
online
% of Assembly mail made available
to the public online 100%100%100%
Electronically disseminate confidential materials
submitted for Assembly consideration % of timely dissemination 100%100%100%
Respond to all records request in a timely manner as
required by Borough code
% of timely responses as required
Borough code 100%100%100%
Provide an up-to-date code online within a week of an
adoption of an ordinance that is codified
Updated code within a week on an
adoption 100%100%100%
Maintain a citizen complaint rate of less than 5 per
year # of complaints received 3 2 2
Assist and provide guidance to departments regarding,
access, retainment, and preservation of records # of assistance 30 35 35
Conduct inventory and facilitate timely disposal of
records Records Destroyed 30 cu. Feet 190.50 cu. Feet 50 cu feet
Ensure the annual transfer of Records into archives Records Archived 180 cu. Feet 27 cu. Feet 50 cu feet
Utilize electronic imaging and the internet to promote
public access Pages of records scanned 456 520 550
Maintain a database of archived records and contracts,
resolutions, ordinances, other items, and legal
indexes
Number of items indexed 254 260 275
Serve as filing officer by processing nominating
petitions, financial disclosure reports, and lobbyist
registrations and reports
Number of filings 20 18 20
Effectively support the election/appointment process
for board, committee, and commission members Number of appointments 49 50 50
Actively train election workers assigned to the 9
precincts in the Kodiak Island Borough Number of trainings conducted 7 7 7
Assembly meetings attended 71 60 60
# of resolutions adopted 42 40 40
# of ordinances adopted 31 30 30
Code Supplements 2 4 4
Ensure that public hearing notices are sent out as
required by State law or Borough code
Liquor, Marijuana, and Gaming
Licenses investigated 25 27 27
Administer municipal elections and
serve as filing officer for the Kodiak
Island Borough
Prepare agendas and maximize
timely access to Borough packets,
records, and information in an
environmental friendly way
Effectively coordinate and provide clerical support to
the Assembly
Provide administrative support to
the Mayor, Assembly, and other
boards and committees in
compliance with open meeting act
Effectively administer and coordinate municipal
elections and provide support for State Elections
Goals, Objectives, and Performance Indicators:
# of contacts with the public on a
fiscal year average
% of elections not successfully
contested or challenged 100%100%100%
Maximize public access to local
government by providing a safe
and secure atmosphere where
customers can feel comfortable
bringing concerns and requests to
the Borough
Accurately record and carefully
preserve and safeguard the
legislative history of the Kodiak
Island Borough.
Assist customers through phone calls, emails, letters
and one-on-one meetings including providing
information with various departments to resolve
problems and follow-up with customers
8,500 9,000 8,500
56
BOROUGH CLERK (CONT.) F Y2019
ANALYSIS: The main goal of the Clerk's Office is to provide an unparalleled support to the Mayor and Kodiak Island
Borough Assembly with integrity. The Clerk's Office also helps customers regarding processes, complaints,
concerns, and other issues. Although the Clerk's Office experienced some transition with staffing the past few
years, it has not affected its ability to provide quality assistance and advice to the citizens regarding concerns. The
Clerk's Office staff continues to review and find ways to streamline Clerk's office procedures and processes. In
FY2018 there was a significant reduction in the advertising/hearings account. There are no anticipated additional
or significant expenditures being requested for fiscal year 2019.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 251,908$ 248,900$ 270,425$ 254,649$ 261,363$
Fringe Benefits 147,184 145,373 156,268 152,267 169,042
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 157,651 125,148 137,734 129,539 116,022
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - -
Total Expenditures 556,743$ 519,421$ 564,427$ 536,454$ 546,427$
Personnel FY2015 FY2016 FY2017 FY2018
FY2019
Budget
Borough Clerk 1 1 1 1 1
Borough Deputy Clerk 1 1 1 1 1
Assistant Clerk 1 1 1 1 1
Total Number of Employees 3 3 3 3 3
Expenditures
Personnel
57
BOROUGH ATTORNEY FY2019
PROGRAM DESCRIPTION: The Borough attorneys provide legal counsel and advice to the Mayor, 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. The Kodiak Island Borough hires legal
services via contract.
GOALS AND OBJECTIVES:
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 the manager, elected officials, and staff members.
Assist departments in resolving legal problems as they arise.
ANALYSIS: The level of required legal support varies from year to year. In FY2018, there was an average of 11
matters per month upon which the attorney provided advice, opinion, litigation, or other legal work.
SIGNIFICANT BUDGET CHANGES: In FY2019, litigation expenses were increased to accommodate some ongoing
issues.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services 115,713 92,628 125,000 89,553 150,000
Support Goods & Services 14,152 14,860 15,500 15,294 13,000
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 129,865$ 107,488$ 140,500$ 104,847$ 163,000$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
58
FINANCE DEPARTMENT FY2019
PROGRAM DESCRIPTION: The mission of the Finance Department is to provide competent and comprehensive
financial services for the Kodiak Island Borough, to enable all departments to work in the best interests of the
community, therefore achieving an outstanding level of service. The Finance Department has many different areas
of responsibility including accounting, payroll, budgeting, cash management, issuance and refinancing of debt
instruments (bond sales), submitting grant reports, customer service billing and collections (including property
taxes and the landfill). The department's main function is to properly budget, account for, and report accurately
and correctly all revenues and expenditures of the Kodiak Island Borough, and its subsidiary and/or affiliated
government entities. The Finance Department's policy is to strictly comply with GASB, AICPA, and GAAP, to ensure
the highest quality of all budgeting, accounting, and reporting to the Borough and the citizens of Kodiak Island.
The Finance Department also includes the Borough's Information Technology Services Department. The Finance
Director works with the Information Technology Department through weekly meetings to ensure all technology is
working efficiently and correctly throughout the Borough.
GOALS AND OBJECTIVES:
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
Ensure that Borough accounts
receivable and payable are settled
in a timely fashion
Received award
Received award
Provide all citizens with accurate
and timely financial records
To provide the community with
accurate financial records that
uphold to GASB, AICPA, etc.
Number provided
Number provided
Calls returned in 1 Business day
% of Grant Reports Submitted timely
Percent Collected per year
Provide reliable and competent
accounting services to all Borough
departments
Number provided
Number provided
Help Desk software report
Number provided
Process and mail all statements for the Landfill each
Month
# of help desk requests process for Information
Technology Department
Received the Popular Annual Financial Reporting
Award
10 Years
Consecutive
Goals, Objectives, and Performance Indicators:
Yes Yes
N/A Available
Yes
Available
12
8 Years
Consecutive
9 Years
Consecutive
Number provided
1212
9 Years
Consecutive
10 Years
Consecutive
Continue a high rate of tax collections 99.60%99.10%98.50%
100%
Return calls with in 1 business day to all Borough
Departments
Process quarterly stipend payrolls timely
Process employee payroll by Friday biweekly 100%
Yes Yes Yes
Process all accounts payable by Friday of each week
Available online and by printed copy
Open.gov offered
Calls returned in 1 Business day
1
12
1 1
Finance will respond to all calls with in 1 business day
Offer an online option to view the Kodiak Island
Borough Finances
Received the GFOA Distinguished Budgetary
Presentation award
Provide Monthly Financials to the public and assembly
Distribute the Comprehensive Annual Report (CAFR)
by November 30th
100%
12
4 4
100%100%100%
4
12
8 Years
Consecutive
100%100%
500
100%
541 537
59
FINANCE DEPARTMENT (CONT.) FY2019
ANALYSIS: The Finance Department will continue to maximize the use of technology to improve efficiency and
accounting procedures Borough wide. To promote financial transparency to our citizens, the department has
contracted with OpenGov (https://kodiakak.opengov.com/) to provide an online option which give the citizens of
Kodiak Island the ability to view financial information related to the Kodiak Island Borough. The KIB is very proud
to have again received GFOA’s Certificate of Achievement, the Distinguished Budget Presentation, and the Popular
Annual Financial Reporting Awards. The Kodiak Island Borough was one of only two Alaskan governments to
achieve all three awards.
SIGNIFICANT BUDGET CHANGES: The FY2019 budget contains additional Personnel expenditures for a part-time
temporary employee due to the long-standing vacant accountant position.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 540,301$ 402,620$ 486,722$ 420,271$ 511,292$
Fringe Benefits 326,810 261,353 314,708 268,749 371,851
Professional Services 63 - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 107,460 98,981 122,508 112,145 100,656
Capital Outlay - - - - -
Allocated to other funds (31,000) (43,000) (43,000) (43,000) (48,319)
Operating Transfers - - - - -
Total Expenditures 943,633$ 719,954$ 880,938$ 758,166$ 935,480$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budget
Finance Director 1 1 1 1 1
Accountant 2 2 1 1 1
Accounting Technician 2 2 2 2 2
Clerk/Cashier 1 1 1 1 1
Secretary 1 1 1 1 1
Temporary Accounting Tech 0 0 0.5 0.5 0.5
Vacant Position (Accountant) 0 0 1 1 1
Total Number of Employees 7 7 7.5 7.5 7.5
Personnel
Expenditures
60
INFORMATION TECHNOLOGY FY2019
PROGRAM DESCRIPTION: The Information Technology (IT) Department serves the Kodiak Island Borough by
providing and supporting IT resources to enable business processes to be accomplished in a cost-effective and
efficient manner. Examples of this include:
Installing and maintaining desktop computers and software for all Borough employees.
Maintaining and upgrading the Borough’s datacenter, including servers, storage, and networking assets.
Executing backups of the Borough’s data and monitoring the integrity and availability of IT systems.
Implementing security products and protocols to defend the Borough’s IT infrastructure against
cyberattacks, viruses, and other malware.
Developing and providing training for IT policies and procedures to support the Borough’s goals and
objectives.
Maintaining telecommunication equipment and contracts between the various locations that are served
by the Borough.
Maintaining current documentation on all information technology products and systems in operation.
GOALS AND OBJECTIVES:
ANALYSIS: The IT department continues to research and implement the industry’s best practices with information
technology related to system reliability, integrity, and data security. The IT department has upgraded the
Borough’s desktop computers to Windows 10 and Office 2016 to stay current with the industry’s supported
software. IT is in the process of upgrading all the servers to currently supported software versions. The
department is also in the process of upgrading the Borough’s telecommunication systems to current versions with
hardware support. In FY2018, IT issued a telecommunication RFP for the replacement of the phone system and
other telecommunication services. In FY2019, the department is expected to replace some storage infrastructure
and the battery backup system in the Borough’s datacenter. Also, in FY2019, the IT department is budgeting to
upgrade/replace the Borough’s tax assessment and collection software.
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
Provide current information technology resources and
training to Borough Employees
Number of trainings offer to
employees each year 4 2 4
Continue to Improve employee awareness of
cyberattacks, viruses, and other malware
User Phishing Security Testing
(Failures)9.9%9.8%5%
Upgrade the Borough's telephone system to current
telephone standards Completed throughout the Borough n/a Yes Yes
Upgrade each employees desktop to the most
compatible and efficent operating system Current Desktop Operating System Windows 7 Windows 10 Windows 10
# of Help Desk Tickets Opened 541 541 500
# of Help Desk Tickets Closed 533 537 500
Promote fiscal policies that ensure
stability, growth and responsible
government.
Optimize the effective use of
community resources and assets
for the benefit of the borough
citizens.
Goals, Objectives, and Performance Indicators:
Continued maintance and problem solving for all
Borough employee technology needs
Provide efficient, effective and
consistent government processes.
Maintain up-to-date documentation on all currrent IT
infrastructure systems
Documentation reviewed and
updated Yes In Progress Proposed
All IT infrastructure equipment is under warranty
and/or has sufficient working backups
All IT infrastructure has been
evaluated and meets objective No In Progress Budgeted
61
INFORMATION TECHNOLOGY (CONT.) FY2019
SIGNIFICANT BUDGET CHANGES: The IT department will be upgrading or replacing the Borough’s tax assessment
and collection software. This is a multi-year project and is budgeted at $200,000 for the first year.
The Uninterruptable Power Supply (UPS) installed in the Borough’s datacenter will be replaced. The IT Department
currently has $50,000 budgeted for this project.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual FY2019 Budget
Personnel Services 365,349$ 268,003$ 285,992$ 273,862$ 291,909$
Fringe Benefits 211,634 164,240 170,980 165,684 184,173
Professional Services 17,980 3,075 15,000 6,680 15,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 328,564 306,297 357,297 347,531 355,257
Capital Outlay 32,673 94,884 75,000 18,726 273,000
Allocated to other funds (26,000) (26,000) (6,000) (6,000) -
Operating Transfers - - - - -
Total Expenditures 930,200$ 810,499$ 898,269$ 806,484$ 1,119,339$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budget
IT Director 1 1 1 1 1
IT Supervisor 1 1 1 1 1
Programmer/Analyst 1 1 0.5 0.5 0.5
PC Network Technician II 1 1 1 1 1
Total Number of Employees 4 4 3.5 3.5 3.5
Expenditures
Personnel
62
ASSESSING DEPARTMENT FY2019
PROGRAM DESCRIPTION: The primary function of the Assessing Department is the annual valuation and
assessment of approximately 7,800 real and 400 personal property accounts at their full and true value. The real
property function requires a re-inspection program 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 also include field inspections,
when necessary.
GOALS AND OBJECTIVES:
ANALYSIS: Assessing has a periodic review process for physically inspecting all properties within the Borough as
prescribed in Alaska Statute 29.454.150. In Kodiak, Assessing re-inspects all road system properties every three
years, and remote properties including outlying cities every five years. The department has established a schedule
with GIS to ensure that assessing has the latest GIS data for those remote areas being inspected each year. This
helps to keep costs down as physical inspection of all remote properties costs tens of thousands of dollars. In 2010
the State Inspector completed an audit of all Assessing tasks and determined that the Kodiak Borough was not
meeting state requirements and that it would require at least one more Appraiser position to adequately meet
these requirements. In 2011 a second Appraiser Technician position was added to the Assessing staff. Besides
physically inspecting a portion of the real properties, State Statute 29.45.110 requires that all properties be re-
appraised to ensure that the properties meet the definition of "full and true value". Currently the Borough
Assessing Department has a very viable schedule for meeting State Statutes. Over the last five years, Assessing has
changed, amended, and upgraded the methods for dealing with personal properties with the overall goal of
equitable assessments. Future tasks are instituting a review system for all exempt properties, better cataloguing
of these properties, and tracking changes. Also, the Borough will be transitioning to a new Computer Assisted
Mass Appraisal (CAMA) software as the present software provider will not be updating the current system.
SIGNIFICANT BUDGET CHANGES: The Assessing budget is mostly personnel costs. As noted above, the State
Assessor's Office determined in 2010 that Kodiak Island Borough was short staffed given the Borough size and
parcel count. Cutting the budget by cutting personnel is not viable if Assessing is to continue to meet State
Statutes. However, as of this date it is most probable that the current assessor will retire at the end of FY2018,
which would in turn reduce the current budget by a significant number.
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
500
5000
2000 1800 1200
75 25 60
Goals, Objectives, and Performance Indicators:
Strive to provide a comprehensive
taxation and assessment program
that is fair and equitable for all
citizens
Re-inspect the road system properties in the following
boundaries: Monashka Bay, Bells Flats, Middle Bay,
Chiniak, Pasagshak
Total re-inspected residential
properties
Total re-inspected commercial
properties
Total re-inspected remote properties 300 325
Administer tax exemption
programs that meet local, state and
federal requirements Reviewed properties
GIS Re-inspection and revalue of remote properties
Number of parcels processed each year
Periodical update of exempt properties to ensure the
properties still meet requirements for exemption 0 10 10
5000Real Property Parcels adjusted through
market analysis and model updates 5000
To administer senior citizen and disabled veterans
exemptions 649 649 685Total number of senior citizen and
Disabled Veteran exemptions filed
63
ASSESSING (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 376,211$ 422,455$ 413,577$ 460,871$ 443,569$
Fringe Benefits 252,222 269,444 268,970 272,679 281,381
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 52,505 55,581 61,122 61,168 57,110
Capital Outlay - - - - -
Allocated to other funds (3,000) (4,000) (4,000) (4,000) (4,000)
Operating Transfers - - - - -
Total Expenditures 677,938$ 743,480$ 739,669$ 790,718$ 778,060$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budget
Assessor 1 1 1 1 1
Appraiser 1 1 1 1 1
Assessment Clerk ll 0 1 1 1 1
Assessment Clerk l 1 0 0 0 0
Appraiser Technician 2 2 2 2 2
Total Number of Employees 5 5 5 5 5
Expenditures
Personnel
64
ENGINEERING AND FACILITIES FY2019
PROGRAM DESCRIPTION: The Engineering and Facilities Department is responsible for the safe operation and
maintenance of all Borough-owned grounds and facilities and administrates all service-area maintenance
contracts. The Borough’s Capital projects are coordinated and administered by the Projects Office, which is
overseen by the Engineering and Facilities Department. The department is also responsible for the operation of
the KIB Landfill. The Landfill is used for the disposal of garbage, metals, construction debris, and the potential
recycling of these materials to prolong the use of the existing landfill. The department also provides staff and
funding for the Solid Waste Advisory Board. Engineering and Facilities also operates the Leachate Treatment Plant.
This plant processes drainage liquids from the landfill and purifies the liquids to state drinking water standards.
The Kodiak Fisheries Research Center is also maintained and operated by the Engineering and Facilities
Department. The aquarium at KFRC is staffed and maintained for public enjoyment and education by the Borough
and is also operated by Engineering and Facilities.
GOALS AND OBJECTIVES:
ANALYSIS: The Engineering and Facilities Department continues to seek funding sources to increase efficiencies
for energy and indoor air quality for Borough-owned facilities. The Department also seeks funding to bring
Borough buildings into compliance with the Americans with Disabilities Act during renovations. In FY2018, work
continued in completing school bond projects. Remaining bond projects are scheduled for FY2019, including the
Peterson Elementary and Kodiak Middle School Paving/Underground Storage Tank Project. The Department also
plans to continue the household hazardous waste collections during Kodiak Island's Annual Spring Cleanup. This
service provides the community with no disposal costs of household hazardous wastes such as paints, motor oils,
chemicals, etc. on the cleanup day.
SIGNIFICANT BUDGET CHANGES: A new position, Engineering and Facilities Deputy Director, was added.
Maintenance Coordinator and Construction Inspector positions were removed.
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
Continue to work on deferred projects listed on the
Renewal and Replacement Schedule Number of Projects completed 6 Completed
Projects
Perform daily maintenance and janitorial of facilities Cleaning and Maintainance Yes Yes Yes
Provide support for service areas to
maintain safe roads
All complaints from public for road service areas are
transmitted to board members
Within 24 hours complaints are
uploaded to complaint system on KIB
website
100%100%100%
Goals, Objectives, and Performance Indicators:
Yes
Yes
Yes Yes
Yes Yes
Design, operate, and maintain
Kodiak Island Borough facilities in a
safe, healthy, and responsible
manner with attractive,
comfortable and efficient
environments
Provide quality information to
various Borough Departments as
needed.
Staffed requested support meetings
Staffed various advisory boards
Provide staff support and guidance for all capital
projects and staff support for various advisory boards.
65
ENGINEERING AND FACILITIES (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 103,397$ 146,710$ 149,490$ 234,475$ 164,528$
Fringe Benefits 87,361 105,076 104,576 149,305 143,876
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 39,942 67,245 76,981 81,398 85,192
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 230,700$ 319,031$ 331,047$ 465,177$ 393,596$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budget
Construction Inspector/Engineer 1 1 1 0 0
Director 1 1 1 1 1
Deputy Director 0 0 0 1 1
Project Manager/Inspector 1 1 1 1 1
Project Assistant 1 1 1 1 1
Secretary lll 1 1 1 1 1
Solid Waste Manager/Environmental Specialist 1 1 0 0 0
Maintenance Mechanic 1 1 1 1 1
Receptionist/Interpretive Specialist 0.5 0.5 0.5 0.5 0.5
Vacant Position (Solid Waste Manager) 0 0 1 1 1
Total Number of Employees 7.5 7.5 7.5 7.5 7.5
Expenditures
Personnel
66
COMMUNITY DEVELOPMENT FY2019
PROGRAM DESCRIPTION: The Community Development Department is responsible for several Borough functions.
The department's four primary functions are:
1) Administer the Borough's zoning and land use regulations.
Title 17 of the Kodiak Island Borough Code contains the Borough’s zoning and land use regulations, as well as its
regulations governing administrative land use actions, appeals of administrative land use actions and processes for
adopting changes to these regulations. The Community Development Department oversees interpreting and
enforcing Title 17 to include permit issuance, site plan review, land use application processing, and customer
service. The department is also responsible for initiating necessary changes to Title 17.
2) Administer the Borough's subdivision/platting regulations.
Title 16 of the Kodiak Island Borough Code contains the Borough’s platting (subdivision) regulations, which include
subdivision and vacation regulations, standards for physical improvements to be made during the subdivision
process, and waiver and appeals processes. Community Development provides applicants and surveyors technical
guidance through the platting process, conducting pre-application reviews, numerous plat reviews per application,
site visits and other technical expertise needed to ensure the responsible subdivision of land in the Borough.
3) Perform short and long-term planning on both an area-wide and non-area-wide basis.
Alaska Statute grants the Borough planning authority within its jurisdiction, including the cities within the Borough
that have not been delegated the authority to perform their own planning functions. No cities within the Borough
have planning authority, making the Borough responsible for short and long-range planning Borough wide.
Community Development is responsible for updating the Borough’s area-wide comprehensive plan, which includes
long-range planning specific to each community in the Borough. The department is also responsible non-area-
wide planning efforts such as site-specific master plans, subdivision plans, and corridor plans.
4) Provide technical expertise and support to Borough boards and committees.
Community Development provides staffing to the Planning and Zoning Commission, Parks and Recreation
Committee, and Local Emergency Planning Committee. In addition, the Community Development Director
represents the department as a non-voting member of the Borough Lands Committee and as staff to the Borough
Manager during Borough Assembly regular meetings and work sessions. The department staff is also called upon
to participate in the activities of other boards and committees when their technical expertise is needed, such as
the City of Kodiak’s Downtown Revitalization Committee and the Borough’s now inactive Marijuana Task Force.
The Department works with elected officials, agency staff, and community members alike to promote sound
development and ensure that Borough regulations, policies and procedures related to planning, land use, and
development reflect the community's vision and values as identified in the Borough's comprehensive plan.
67
COMMUNITY DEVELOPMENT (CONT.) FY2019
GOALS & OBJECTIVES:
ANALYSIS: Aside from providing standard services such as zoning compliance permitting, processing land use
action applications, and performing subdivision/platting reviews, staff focused on several notable standalone
projects and efforts in FY2018, several of which were identified in FY2018.
Residential Small Lot Subdivisions - The department worked with the Planning & Zoning Commission and the
Assembly to develop a new zoning district that allows for significantly smaller residential lots than previously
allowed under the Borough's zoning code. Creation of this district allows for greater variety in housing choice and
overall lifestyle within the Borough.
EPA Brownfield Community Assessment Grant - The Borough was awarded a total of $600,000 by the U.S. EPA for
the purposes of identifying, prioritizing, and assessing contaminated sites within the Borough. This project, which
kicked off in October 2017, opens the door for future funding and cleanup opportunities for the Borough, which
will ultimately lead to site revitalization and economic development.
Goals Department Objectives Indicator FY2017
Outcome
FY2018
Outcome FY2019 Goal
100% of Preliminary Plat reviews completed no later than 6 days prior to P&Z's
consideration.Yes Yes Yes
100% of (Abbreviated) Preliminary Plat reviews completed with 20 days.Yes Yes Yes
100% of Final Plat reviews completed within 20 days of receipt.Yes Yes Yes
100% of plats recorded within 7 days of receipt by the department.Yes Yes Yes
100% of administrative land use requests presented the month directly following the P&Z
Regular Meeting agenda deadline.Yes Yes Yes
100% of administrative land use requests transmitted for Assembly review within 30 days
of P&Z approval.No No Yes
100% of complaints investigated within 7 days.Yes Yes Yes
50% of violations resolved.Yes Yes Yes
Prepare newspaper advertisements for public
hearings, public meetings, and for committee
meetings staffed by the department.
100% of hearings and meetings advertised at least two weeks in advance.Yes Yes Yes
Issue Zoning Compliance Permits (ZCPs) in
compliance with current code.100% of ZCPs issued in compliance with current code.Yes Yes Yes
Periodically review zoning codes to ensure they serve
the best interest of the community At least 3 zoning code chapters reviewed/changed.3 3 4
100% of land disposal requests presented the month directly following the P&Z Regular
Meeting agenda deadline.Yes Yes Yes
100% of land disposal requests transmitted for Assembly review within 30 days of P&Z
approval.No Yes Yes
Perform periodic reviews of the adopted
Comprehensive Plan (may be by plan section).
Begin at least one section review of the Comprehensive Plan.No Yes Yes
Complete other planning efforts as directed by P&Z
and the Assembly.Begin at least one major planning effort per year as directed by P&Z and the Assembly.0 1 1
Attend 100% of P&Z meetings.24 24 24
Attend 50% of Assembly meetings.12 12 12
Attend 100% of Parks & Recreation Committee meetings.12 12 12
Attend 50% of Borough Lands Committee meetings.Yes Yes Yes
Host a booth at CrabFest to promote Emergency Planning and Preparedness 5 Years 6 Years 7 Years
Host a Trails Summit to promote education and awareness of local trails 1 1 0
Host outreach activities during National Planning Week 0 0 1
Post 6 news flashes on the Borough website annually.0 6 7
Post 6 updates to the department website annually.0 6 7
Post 12 Facebook posts annually.0 12 12
Hold public meetings for significant code changes
and projects being administered by the department
or partner agencies.
Hold at least 5 public meetings per year.5 5 5
100% of P&Z public hearings attended.12 12 12
100% of land use related Assembly public hearings attended.Yes Yes Yes
Participate in public radio shows and provide
information to public media sources.Participate in radio shows and contribute to news articles quarterly.4 0 4
Implement land use policies,
regulations, and strategic plan goals
established by the Assembly.
Educate and engage the public in land
use regulations as well as any potential
changes.
Goals, Objectives, and Performance Indicators:
Review Plats in an efficient/timely manner.
Present proposed administrative land use changes to
the Planning & Zoning Commission (P&Z) and the
Assembly in an efficient/timely manner.
Perform the functions assigned to the
department in an efficient and effective
manner.
Work with Resource Manager to ensure Borough
lands are made available for suitable uses that serve
the public interest.
Perform code enforcement functions as identified in
Borough policy.
Attend public hearings for all administrative land
use and code changes, as required by code.
Use the Borough website and social media to
disseminate information to the public.
Provide accurate and factual data to a
wide range of residents to promote well-
informed decision making.
Make staff available to provide technical expertise
and/or administrative support during board and
committee meetings.
Participate in local outreach and public education
events.
68
COMMUNITY DEVELOPMENT (CONT.) FY2019
Larsen Bay 2008 Comprehensive Plan Annex Update - Community Development is working with the community of
Larsen Bay to update their annex to the Borough's adopted 2008 Comprehensive Plan. This update will refresh
data, review existing issues, goals, policies, and implementation actions for relevance, and make appropriate
changes to the plan to reflect the community's current conditions and vision for the future.
Kodiak Island Borough Hazard Mitigation Plan - This project is carried over from prior fiscal years, but has
experienced renewed momentum in fiscal year 2018 with the onboarding of a consultant team who has been
tasked with completion of the plan. This plan includes the Borough in its entirety and meets all state and federal
requirements for hazard mitigation planning. Completion of this plan affords the Borough opportunities to apply
for and receive federal funding relating to disaster mitigation and relief funding.
Killarney Hills Master Plan - The group of Borough-owned parcels, collectively referred to as Killarney Hills, is a ~16-
acre tract of land that was once a proposed hospital site, but is now recreational ball fields and green space. The
community has long discussed options for site development. Community Development is now engaging in a
master planning effort for the tract, with a focus on stakeholder engagement, to determine the highest and best
use of the property. This project will continue into FY2019 and once complete, will guide development of the
parcel for the foreseeable future. This planning effort provides opportunity for many types of development that
promote livability in Kodiak; residential, retail, recreational, mixed business/residential, and greenspace or other
public space are all options for the parcel that would enhance life for Kodiak residents.
Telecommunications Tower Regulations - Community Development has worked with the Planning & Zoning
Commission and the Assembly to develop sound regulations for telecommunications infrastructure in the Kodiak
Island Borough. As this type of infrastructure experiences more demand, the presence of telecommunications
towers begins to have impacts on the community. To be proactive and minimize unintended negative
consequences of tower construction and operation, the Borough opted to develop regulations that would protect
Kodiak's citizens, while still allowing telecommunications providers the opportunity to expand and enhance their
local services.
Parks & Recreation Comprehensive Plan Update - Community Development is working with the Planning & Zoning
Commission, Assembly, and Parks & Recreation Committee in kicking off an update to the Borough's 37-year-old
Parks & Recreation Plan. The update of this plan is identified as an implementation action in the Borough's
adopted 2008 Comprehensive Plan. This project seeks to update information on existing conditions, perform a
needs assessment, and identify issues to develop a proposed solution to meet the Borough's recreational needs
and develop an action plan for implementation. As a community that spends a majority of its time outside, the
goal of this plan is to encourage more community engagement and consensus building to provide a better quality
of life for residents and to enhance the recreational experiences of visitors to Kodiak.
SIGNIFICANT BUDGET CHANGES: No significant budget changes in FY2019.
69
COMMUNITY DEVELOPMENT (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 354,797$ 413,994$ 412,619$ 438,592$ 412,484$
Fringe Benefits 235,706 271,093 260,373 285,084 273,665
Professional Services 9,719 9,567 15,000 13,217 9,000
Contributions - - - - -
Legal Services 1,093 18,365 10,000 19,509 10,000
Support Goods & Services 176,822 147,641 197,294 124,339 144,190
Capital Outlay - - - - -
Allocated to other funds (500) (500) (500) (500) (500)
Operating Transfers - - - - -
Total Expenditures 777,637$ 860,160$ 894,786$ 880,241$ 848,839$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budget
Community Development Director 1 1 1 1 1
Associate Planner/Enforcement 1 1 1 1 1
Associate Planner/Long Range Planning 1 1 1 1 1
Secretary lll 1 1 1 1 1
Code Enforcement Officer 1 1 1 1 1
GIS Analyst 0 0 1 1 1
Total Number of Employees 5 5 6 6 6
Expenditures
Personnel
70
BUILDING OFFICIAL FY2019
PROGRAM DESCRIPTION: The Kodiak Island Borough Building Inspection Program ensures compliance with
adopted building codes and related zoning codes. The Borough, by means of a Memorandum of Agreement, uses
the City of Kodiak for administration of the Borough’s Building Inspection Program. Inspections performed on
residential and commercial building construction include structural, mechanical, electrical, and plumbing
inspections. This ensures that every new construction project in the Kodiak Island Borough complies with
applicable adopted building codes and fire codes. 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. The Community Development Department administrates and
operates the Building Inspection Fund. The Department also provides information to the public and contractors
about the most current additions of the building, mechanical, electrical, and plumbing codes.
GOALS AND OBJECTIVES:
Continue a positive relationship between the City of Kodiak and the Kodiak Island Borough Building
Inspection contract.
Encourage and enable the continuing education of the building inspectors.
Encourage and enable the maintenance of the City's delegated plan review authority from the State of
Alaska and maintenance of the AHFC building inspections program approval.
Encourage and enable the City to maintain and improve their Insurance Service Office (ISO) rating.
ANALYSIS: The City of Kodiak provides monthly and annual reports outlining their building permitting activities,
both inside and outside the City of Kodiak. The monthly/annual valuation and permit reports are then reviewed by
the Community Development Department. In FY2018 the City of Kodiak provided the following report for Kodiak
Island Borough boundaries:
93 Building Permits
44 Plumbing Permits
72 Electrical Permits
Inspections related to these permits are performed as required by Building Department personnel. The Building
Inspection Department will continue to annually review the Memorandum of Agreement between the City of
Kodiak and the Kodiak Island Borough for the provision of building inspection services within the road system. The
Memorandum of Agreement will then be placed on the Assembly's agenda at the beginning of each calendar year
for review and consideration.
SIGNIFICANT BUDGET CHANGES: The budget has decreased by $30,630 for FY2019. The FY2019 proposed budget
was calculated by extrapolating FY2018 data and finding the 5-year average of actual expenditures.
71
BUILDING OFFICIAL (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 147,490 76,633 145,000 142,231 138,500
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 13,731 20,347 24,130 24,220 20,590
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfer - - - - -
Total Expenditures 161,221$ 96,980$ 169,130$ 166,451$ 159,090$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
72
ECONOMIC DEVELOPMENT FY2019
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 AND OBJECTIVES:
Engage citizens in understanding the value of establishing an economic development entity.
Promote the value of having community leaders at the table when effects on fish policy are up for
discussion.
Encourage economic development by identifying training opportunities that may be available to
community members.
Provide the Kodiak Chamber of Commerce with funding support to educate business owners, host local
events, and promote business development.
Promote economic diversification.
Support different community entities in collaborating and creating partnerships to strengthen
opportunities for economic development.
ANALYSIS: Though the Borough does not have dedicated Economic Development personnel, the organization has
worked to maximize its involvement in economic development through the execution of a joint agreement with
the City of Kodiak to fund a contracted fisheries analyst. Among other things, in FY2018 the fisheries analyst has
provided written monthly reports to the Fisheries Work Group and has made this information available to the
Borough Assembly and City Council to make sound policy decisions on fisheries-related issues.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 43,899 29,168 30,000 33,336 30,000
Contributions - - 1,500 - 1,500
Legal Services - - - - -
Support Goods & Services 1,882 1,100 600 600 600
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 45,781$ 30,268$ 32,100$ 33,936$ 32,100$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
73
GENERAL ADMINISTRATION FY2019
PROGRAM DESCRIPTION: The function of the General Administration department is to provide for organization-
wide needs such as basic office supplies, employee training, and recognition.
GOALS AND OBJECTIVES:
Provide continuing education opportunities to department staff to increase efficiency and maintain/increase
knowledge with applicable state and federal laws.
Maintain the Drug-Free Workplace program, including training for all employees.
Maintain the Blood Borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
Maintain the quarterly safety training program for all employees to comply with Occupational Safety and
Health Administration (OSHA) Standards.
Continue award programs to recognize outstanding employees.
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.
ANALYSIS: This department provides for basic needs for the entire Borough to function such as postage and
stationary, as well as for items that benefit all employees such as safety training and recognition through an
employee award system. New quarterly safety training modules by a third-party vendor have been added to
comply with OSHA standards.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 815$ 814$ -$ 833$ 1,000$
Fringe Benefits 2,382 2,886 - 2,880 3,433
Professional Services
Audit Expenses 101,818 76,197 115,000 98,555 105,000
Contracted Services - - - - -
Contributions 4,877 15,169 15,000 35,103 18,000
Legal Services - - - - -
Support Goods & Services 65,804 82,918 123,700 57,488 156,702
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 175,696$ 177,983$ 253,700$ 194,859$ 284,135$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
74
PARKS AND RECREATION FY2019
PROGRAM DESCRIPTION: The major function of this program is to operate and maintain Borough parks, trails, and
trailheads and provide informational and mapping materials associated with Borough recreational activities. The
Parks and Recreation Program also develops a renewal and replacement plan for all parks. Funding has been
requested for additional equipment upgrades and improvements for FY2019.
GOALS AND OBJECTIVES:
Provide the Borough communities with safe and enjoyable parks, trails, and open space.
ment and clear brush at parks.
control for bike path.
Increase community involvement to help develop improvements for parks and trails.
ANALYSIS: Parks and Recreation completed multiple upgrades, increased code enforcement, and maintenance
responsibilities throughout various parks. In FY2018 the program removed brush and overburden along edges of
the bike path for improved drainage and to control ice in the winter. Parks and Recreation also requested and
received a state permit for debris removal from waterways owned and operated by the Borough.
SIGNIFICANT BUDGET CHANGES: The repair of park facilities and previously deferred maintenance projects has
increased the personnel and fringe benefit costs for FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 13,357$ 8,497$ 61,328$ 17,414$ 39,955$
Fringe Benefits 6,203 4,073 30,342 4,304 25,864
Professional Services 41,049 - 5,000 8,431 10,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 26,846 17,602 42,800 38,003 22,500
Capital Outlay - - - 9,035 -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 87,455$ 30,172$ 139,470$ 77,186$ 98,319$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
75
EMERGENCY PREPAREDNESS FY2019
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 AND OBJECTIVES:
Operate and maintain the community Siren Alert Warning Systems (SAWS).
To provide the community with emergency prepared staff in the event of a disaster.
to fill critical Incident Management Team (IMT) positions.
-
to-date.
nities with emergency preparedness efforts.
ANALYSIS: The Emergency Preparedness Fund repaired and replaced multiple tsunami sirens throughout the
Borough. The department requested Assembly funding to continue repairs and replacement of remaining sirens.
The department is also seeking continued funding of the Incident Management Team (IMT) Incident Commander,
Logistics Section Chief, Finance Section Chief, Public Information Officer, and various other position specific unit
leader position training in FY2019. This training is specifically required due to personnel changes and lack of
trained personnel to fill critical IMT positions. In FY2019 the program has requested continued support for
adequate non-departmental funding to pay the salaries of those Borough employees who participate in Borough
emergency preparedness exercises and who perform IMT duties during any actual disasters that may occur.
SIGNIFICANT BUDGET CHANGES: No significant budget changes in FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 3,592$ 2,535$ 19,707$ 4,204$ 6,803$
Fringe Benefits 1,487 1,425 12,492 2,443 5,175
Professional Services 11,375 12,889 70,000 21,917 30,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 14,395 19,012 16,150 14,473 17,900
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 30,849$ 35,861$ 118,349$ 43,038$ 59,878$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
76
ANIMAL CONTROL FY2019
PROGRAM DESCRIPTION: The Kodiak Island Borough contracts with the City of Kodiak to provide for Animal
Control Services. The program supplies officers to patrol all neighborhoods as needed to address loose dogs and
cats, investigate nuisance animals, and operate a shelter to house them. Animal Control Services also encourages
compliance with Borough pet licensing program and leash requirements where and when applicable. The contract
between the Borough and the City states that the City will provide the Patrol Officer(s), the vehicle(s), and the
shelter (which is contracted to the Humane Society of Kodiak). The humane shelter is used to re-unite animals
with the owners and is an adoption center for surrendered or abandoned animals of Kodiak. The shelter ensures
that impounded animals are current on rabies vaccinations before being released back to the public. This
arrangement works for the majority of animal control cases, but does not work for large animals such as horses. In
the past the Borough has contracted with the Kodiak State Fair and Rodeo Association to hold large animals until
any issue is resolved. The Borough’s Enforcement Officer and the City's Animal Control personnel will work closely
on some cases. The Community Development Department administrates and oversees the Animal Control Fund.
GOALS AND OBJECTIVES:
Continue a positive relationship between the City of Kodiak and the Kodiak Island Borough for community Animal
Control.
of Kodiak regarding animal nuisances, dangerous
animals, and animal cruelty.
Kodiak for providing veterinary services as required to ensure vaccination.
able and promote the continued contract between the City of Kodiak and the Humane Society of
Kodiak for providing shelter services.
ANALYSIS: The City of Kodiak provides reports on an annual and as-requested basis outlining their animal control
activities, both inside and outside the City of Kodiak. For the last full reporting year (FY2018), the City provided the
following services for Borough boundaries:
71 Impounds
78 Licenses
1 Citation
25 Aggressive Animals
22 Cruelty
25 Annoying Animals
315 Actual Calls
312 Actual Responses
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
The Humane Society of Kodiak is a 501C3 that is locally organized and is not affiliated with the Humane
Society of the United States.
77
ANIMAL CONTROL (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 109,415 109,415 110,000 114,015 114,015
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 109,415$ 109,415$ 110,000$ 114,015$ 114,015$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
78
EDUCATION, CULTURE, AND RECREATION FY2019
PROGRAM DESCRIPTION: This program consists of contributions to non-profit agencies that provide educational,
cultural, and/or recreational opportunities for the citizens of the Kodiak Island Borough.
GOALS AND OBJECTIVES:
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.
-quality wide-appeal programs for the benefit of Borough residents.
ANALYSIS: This fund was established to reflect money allocated to non-profit agencies. As the local philosophy
regarding the Borough's funding of these agencies has changed, the accounting for those funds has also changed.
A fund titled Non-Profit Funding accounts for the discretionary funding of non-profit agencies while this account
now reflects payment of actual costs for the North Star PTA provision of streetlighting near the school, and pass
through monies from the State of Alaska to the Karluk IRA Council, a tribal entity.
SIGNIFICANT BUDGET CHANGES: The funding for the Karluk IRA Council is pass-through Community Assistance
Program funding from the State of Alaska. According to the State, they did not meet the required population
minimum in FY2018 and therefore did not receive a Community Assistance payment. They did qualify for funding
in FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
North Star PTA 4,649 4,662 4,500 4,665 4,700
Karluk IRA Council 19,300 12,900 - - 15,789
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 23,949$ 17,562$ 4,500$ 4,665$ 20,489$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
79
KODIAK COLLEGE AND LIBRARIES FY2019
PROGRAM DESCRIPTION: This department is an aspect of non-profit funding that helps support education in the
Borough.
GOALS AND OBJECTIVES:
Provide educational opportunities through the Associate’s Degree level of schooling and provide resources for
more materials in the Borough’s public libraries.
ANALYSIS: The contributions within this department have historically been to the local community college and
community libraries which fall within the education powers of the Borough. These contributions are not required
of the Borough but have traditionally been considered equivalent to nonprofit funding. As budgeting challenges
increase, the contributions in this department have decreased and are expected to be phased out.
SIGNIFICANT BUDGET CHANGES: Due to anticipated decreases in general fund revenues and the challenge of
balancing the general fund budget, funding to the Kodiak College will be reduced and funding to community
libraries will not be provided in FY2019.
Expenditures FY2016 Actual FY2017 Actual FY2018 Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Kodiak College 180,000 84,000 60,000 60,000 50,000
Libraries 15,000 12,000 12,000 12,000 -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - -
Total Expenditures 195,000$ 96,000$ 72,000$ 72,000$ 50,000$
Personnel FY2015 Actual FY2016 Actual FY2017 Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
80
NON-PROFIT FUNDING FY2019
PROGRAM DESCRIPTION: This department has been established to account for grants awarded to non-profit
entities in the community to assist them in providing their community services.
GOALS AND OBJECTIVES:
Provide financial assistance to non-profit agencies to ensure their financial viability to provide community services
for the residents of the Borough.
-quality wide-appeal programs for the benefit of Borough residents.
ANALYSIS: The Borough has a long history of providing funds to nonprofit entities to assist them in providing
services that are important to the community. As it has become more challenging to balance the budget without
raising the tax rate, it has been equally challenging to maintain this program. Currently the funding has been
reduced, but the program remains in place.
SIGNIFICANT BUDGET CHANGES: Due to overall revenue decreases, non-profit reductions have been necessary.
81
NON-PROFIT FUNDING (CONT.) FY2019
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Safe Harbor 25,000 21,984 17,000 17,000 -
Humane Society 4,250 - 4,000 4,000 -
Women's Resource & Crisis Center 60,000 52,762 47,500 47,500 -
American Red Cross 7,900 - - - -
Kodiak Baptist Mission 45,120 39,677 34,000 34,000 -
Special Olympics 6,000 - - - -
Health Care Foundation 20,000 - - - -
Hospice of Kodiak 11,000 9,673 4,000 4,000 -
Senior Citizen Support 35,000 30,778 26,000 26,000 -
Hope Community Resources 5,050 - 4,000 4,000 -
Salvation Army 8,000 7,035 - - -
Brother Francis Shelter 56,180 49,403 43,000 43,000 -
Kodiak Area Transit 15,000 - - - -
Threshold Services 8,000 - - - -
Funding/Non-Profits - - - - 144,000
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-Total 306,500$ 211,312$ 179,500$ 179,500$ 144,000$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Alutiq Museum & Archaeological
Respository 10,000 - - - -
KMXT Public Radio 8,100 7,123 4,000 4,000 -
Historical Society 10,000 - - - -
Kodiak Maritime Museum 10,000 - - - -
Kodiak Arts Council 15,350 - 4,000 4,000 -
Head Start 7,200 6,331 - - -
Kodiak Area Mentor Program - - 4,000 4,000 -
KANA Family Center 10,500 9,233 4,000 4,000 -
Kodiak Soil & Water Conservation 4,250 - 4,000 4,000 -
Girls Scouts 1,000 - - - -
Native Village of Port Lions - - 4,000 4,000 -
Kodiak Teen Court 5,100 - - - -
Marion Center, Inc 1,000 - - - -
Kodiak Rodeo & State Fair - - 4,000 4,000 -
Funding/Non-Profits - - - - 40,000
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-Total 82,500$ 22,687$ 28,000$ 28,000$ 40,000$
Total Expenditures 389,000$ 233,999$ 207,500$ 207,500$ 184,000$
Non-Profit Funding - Education, Culture & Recreation
82
TRANSFERS FY2019
PROGRAM DESCRIPTION: Money is transferred from the General Fund to other funds of the Kodiak Island
Borough.
GOALS AND OBJECTIVES:
There are no specific goals and objectives listed for this department; they are delineated in the fund receiving the
transfer.
ANALYSIS: There was one transfer out in FY2018 which moved insurance proceeds received in FY2016 to a capital
project to rebuild an emergency shelter destroyed by fire.
SIGNIFICANT BUDGET CHANGES: There are no transfers budgeted for in FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - -
Operating Transfers -
Education Support Fund 345,600 - - - -
Land Sales - - - - -
Buildings & Grounds - - - - -
LEPC - 18,338 - - -
Fire District #1 - - - - -
Debt Service - 635,113 - - -
Transfers to Fund 270 10,566 - - - -
Transfers to Capital Projects - - 403,958 403,958 -
Solid Waste - - - - -
Hospital - 305,000 - - -
KFRC - - - - -
Total Expenditures 356,166$ 958,451$ 403,958$ 403,958$ -$
Expenditures
83
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. Unlike the general fund, which has one revenue fund and many
departments within it to account for the various expenditures, each special revenue fund is a complete set of
accounts, one for revenue and one for expenditures.
Special Revenue funds do not include debt service, capital projects or enterprise funds.
Funds included in this section are:
Education Support
Land Sales Fund – Resource Management
Buildings and Grounds
o Borough Building
o Mental Health Center
o Closed Schools
o School Buildings Major Repairs
o Various Borough Buildings
o Projects Office
Local Emergency Planning Committee (LEPC)
Women’s Bay Road Service Area
Service Area #1
Service Area #2
Monashka Bay Road Service Area
Bay View Road Service Area
Fire Protection Area #1
Women’s Bay Fire Department
KIB Airport Fire Protection District
Woodland Acres Lighting District
Trinity Islands Lighting District
Mission Lake Tide Gate
Facilities Fund
Tourism Development
Fern Fuller Trust
84
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The total revenue budget for all Special Revenue Funds is $13,238,094.
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%.
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 FY2019 revenue
budgeted for this tax is $98,000.
Area-Wide (all properties within the Borough) Net Taxable Value Mill Leavy
Kodiak Island Borough School District 1,369,680,377$ 7.05
Non-Area-Wide (within Service Area Boundaries only)
Womens Bay Road Service Area 2.50
Road Service Area No.1 1.50
Monashka Bay Road Service Area 2.00
Bay View Road Service Area 1.50
Fire Protection Area No. 1 1.50
Womens Bay Fire Department 1.25
KIB Airport Fire Protection District 1.25
Woodland Acres Street Light Area 0.10
Trinity Lslands Street Light Area 0.15
Mission Lake Tide Gate Area 0.25
85
Motor Vehicle Tax. AS 28.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles
on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and the year
of the vehicle. The tax is collected, along with the biannual registration fee, and remitted to the Borough monthly.
This method of collection was created in anticipation of reducing the delinquency rate for personal property taxes
and improves collection of taxes on vehicles. Based on prior year collections, the revenues from this source are
budgeted at $234,000. 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. The total
revenue anticipated for all special revenue funds is $34,350.
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 2019, the Borough is charging an average rate
of $2.20 per square foot which equates to $817,904 in rental revenues.
Rents and Royalties: 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 2019 is based on estimates and averages of gravel extractions in prior years. The
current royalty rate is $2.00 per cubic yard.
Land Sales Activities. Periodically, the Borough sells land, typically by public auction. Two objectives are met by
these land sales: the Borough receives revenue, and land is put into private ownership. For FY2019 the estimated
revenue from land payments is $50,264.
State Shared Revenues: State Grants. Money received by the Borough to be used on specified projects. This
revenue funds activities in the Local Emergency Planning Committee Fund. The expected grant award for FY2019 is
$15,500.
State Shared Revenues: Cruise Ship Tax. Beginning in FY2014, cruise ship tax sharing revenues has been accounted
for in this fund. Based on past collections, the estimated FY2019 revenue is $30,000. The Borough believes that
the tourism industry will continue to grow.
Other Financing Sources: These are other sources of money that are not earned revenue. These include items such
as use of fund balance or transfers in from other funds.
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 $208,500. The estimated amount of penalties and net earnings on all
special revenue funds is $214,865. The earnings budgeted are conservative and based on economic trends.
Miscellaneous. Money received that does not fit in any other defined category that is generally one-time in nature.
86
SPECIAL REVENUE FUND RECAP
Special Revenue Funds Budget Summary
Education
Support Land Sales
Buildings
&
Grounds LEPC
Womens
Bay
Service
Area
Service
Area
No. 1
Service
Area
No. 2
Monashka
Bay
Service
Area
Bay View
Rd.
Service
Area
Beginning Fund Balance (129,614)$ 1,366,459$ (784,302)$ -$ 113,929$ 693,281$ 5,923$ 172,890$ 32,801$
Revenues
Property Tax 9,656,244 - - - 198,500 406,500 - 50,138 13,879
Penalties/Interest on Tax - - - - - - - - -
Non Ad Valorem Tax 234,000 - - - - - - - -
Sales Tax - - - - - - - - -
Licenses & Permits - 6,750 - - 27,600 - - - -
State Shared Revenue - 5,205 6,318 - 90 - - - -
State Grants - - - 15,500 - - - - -
Rents & Royalties - 5,000 817,904 - - - - - -
Charges for Services - - - - - - - - -
Land Sale Activity - 50,264 - - - - - - -
Interest Earnings - - 3,300 - - - 25 600 110
Miscellaneous - 500 - - - - - - -
Other Funding Sources - 271,834 - - - - - - 1,496
- - - - - - - - -
Transfers In - - 5,000 - - - - - -
Total Revenues & Transfers In 9,890,244 339,553 832,522 15,500 226,190 406,500 25 50,738 15,485
Total Available Funds 9,760,630
Expenditures
Education 9,890,244 - - - - - - - -
Resource Management - 339,553 - - - - - - -
KIB Buildings - - 832,522 - - - - - -
LEPC - - - 15,500 - - - - -
Road Maintenance - - - - 226,190 406,500 25 50,738 15,485
Public Safety - - - - - - - - -
Economic Development - - - - - - - - -
Transfers Out - - - - - -
Total Use of Funds 9,890,244 339,553 832,522 15,500 226,190 406,500 25 50,738 15,485
Est. Funds Available 6/30/19 (129,614)$ 1,366,459$ (784,302)$ -$ 113,929$ 693,281$ 5,923$ 172,890$ 32,801$
87
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
Facilities
Fund
Tourism
Developm
ent
Fuller
Trust TOTAL
Beginning Fund Balance 185,821$ 567,509$ 39,579$ 31,224$ 28,629$ 60,166$ 39,371,219$ 215,431$ -$ 41,970,946$
Revenues
Property Tax 602,012 102,939 16,741 5,268 1,874 1,548 - - - 11,055,643
Penalties/Interest on Tax - - - - - - - - - -
Non Ad Valorem Tax - - - - - - - - - 234,000
Sales Tax - - - - - - - - - -
Licenses & Permits - - - - - - - - - 34,350
State Shared Revenue 4,988 - - - - - - 30,000 - 46,601
State Grants - - - - - - - - - 15,500
Rents & Royalties - - - - - - - 98,000 - 920,904
Charges for Services - 17,211 - - - - - - - 17,211
Land Sale Activity - - - - - - - - - 50,264
Interest Earnings - 1,000 200 150 130 250 208,500 600 - 214,865
Miscellaneous 1,500 12,000 - - - - - - - 14,000
Other Funding Sources 12,526 50,000 - - - - 240,500 3,400 - 579,756
Transfers In 50,000 - - - - - - - - 55,000
Total Revenues & Transfers In 671,026 183,150 16,941 5,418 2,004 1,798 449,000 132,000 - 13,238,094
Total Available Funds
Expenditures
Education - - - - - - - - - 9,890,244
Resource Management - - - - - - - - - 339,553
KIB Buildings - - - - - - - - - 832,522
LEPC - - - - - - - - - 15,500
Road Maintenance - - - - - - - - - 698,938
Public Safety 671,026 183,150 16,941 5,418 2,004 1,798 - - - 880,337
Economic Development - - - - - - - 132,000 132,000
Transfers Out - - - - - - 449,000 - - 449,000
Total Use of Funds 671,026 183,150 16,941 5,418 2,004 1,798 449,000 132,000 - 13,238,094
Est. Funds Available 6/30/19 185,821$ 567,509$ 39,579$ 31,224$ 28,629$ 60,166$ 39,371,219$ 215,431$ -$ 41,970,946$
88
EDUCATION SUPPORT FUND FY2019
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,
workers’ compensation and property insurance, funding the annual audit, snow removal, and an annual
appropriation.
GOALS AND OBJECTIVES:
Providing adequate funding to the Kodiak Island Borough School District to ensure that high-quality education and
safety will be provided to all children.
Provide snow removal and sanding to all schools within the district.
Identify a school facility maintenance list.
ANALYSIS: Under State law, the Borough must annually contribute a dollar amount to the School District that falls
within a specific range. The top of this range is sometimes referred 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 FY2019, the
Borough contributed 93% of the maximum amount possible under state law to the school district.
SIGNIFICANT BUDGET CHANGES: The funding for FY2019 increased $1,053,097 from the FY2018 funding.
89
EDUCATION SUPPORT FUND (CONT). FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Real Property Tax 10,106,178$ 9,988,377$ 9,124,500$ 9,081,032$ 10,196,597$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax 253,112 235,177 253,000 237,895 234,000
Sale Tax - - - - -
Licenese & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rent & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfer 485,600 - - - -
Total Revenues 10,844,890$ 10,223,554$ 9,377,500$ 9,318,927$ 10,430,597$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contracted Services 400,000 400,000 - - -
Audit Services 32,788 46,922 50,000 45,840 50,000
Legal Services - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 318,622 323,989 380,000 291,639 380,000
Debt Service-Interest - - - - -
Capital Outlay - - - -
Operating Transfers 10,154,238 9,506,637 8,947,500 9,043,021 10,000,597
Total Expenditures 10,905,648$ 10,277,548$ 9,377,500$ 9,380,500$ 10,430,597$
Revenues
Expenditures
90
LAND SALES – RESOURCE MANAGEMENT FY2019
PROGRAM DESCRIPTION: The Kodiak Island Borough holds title to approximately 47,000 acres of land within the
Kodiak Archipelago valued at 70-100 million dollars. It is the mission of the Resource Management Department of
the Kodiak Island Borough to balance demand for public recreation access, development, industrial use, and
resource extraction to meet the needs of Kodiak’s economic, recreational, and industrial needs. Generally, the
Kodiak Island Borough seeks to manage lands in such a way that minimize day-to-day tasking related to land
resource management and allows maximum access and enjoyment of Borough lands by the public. Therefore, the
Resource Management Department focus is to develop means and methods to balance the resource priorities and
needs of the community.
GOALS AND OBJECTIVES:
Manage Borough lands to meet the needs of the social, economic, and industrial development of the Kodiak Island
Borough.
Work with the Borough Lands Committee to identify potential land acquisitions, disposals, zoning type
demands, and other management issues.
Inventory and develop an electronic record of all KIB-Owned Lands and Facilities.
Assess anticipated needs and available resources in Kodiak Island Borough.
Develop and publish a Land and Resource Management Policy for Kodiak Island Borough.
Continuously examine land management practices and assess utility towards stated goals of the KIB
Resource Management Office.
Examine the success of Borough Land Sales towards the relief of housing shortages in the Kodiak Island
Borough.
Minimize operating costs of Borough-owned facilities to the KIB Tax Base.
Work with the KIB Assembly to develop a long-term management strategy and spending criteria for the
Kodiak Island Borough Land Sales Fund.
Work with Engineering and Facilities to maintain sufficient leases to cover ownership and maintenance
costs of KIB Buildings.
Continue minimally demanding land management practices.
ANALYSIS: The Resource Management Department is working towards a land sale, with a significant amount of the
leg work to be completed in FY2019. FY2018 saw the final project costs associated with the Chiniak Area Burn
Timber Harvest and replanting efforts. KIB has entered the Master Planning Process for the Killarney Hills land and
the final master plan is expected in FY2019. The Resource Management Department will conduct a Title 18 Code
Revision project in FY2019 with efforts to continuously revise and update the Kodiak Island Borough Code in
accordance with community needs and development.
SIGNIFICANT BUDGET CHANGES: Reduction in costs associated with a Land Sale including contracted services and
survey costs are anticipated in FY2019.
91
LAND SALES – RESOURCE MANAGEMENT (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits 1,250 5,800 6,750 7,200 6,750
State Shared Revenue 3,920 3,780 3,650 2,467 5,205
State Grants - - - - -
Rents & Royalties 4,307 24,488 5,000 12,879 5,000
Charges for Services - - - - -
Land Sale Activity 110,428 147,171 200,000 224,902 21,401
Interest Earnings 3,427 8,173 6,300 7,173 28,863
Miscellaneous (248) 2,092,014 500 2,580 500
Other Funding Sources - - 243,403 - 271,834
Operating Transfers - - - - -
Total Revenues 123,084$ 2,281,426$ 465,603$ 257,201$ 339,553$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 98,623$ 115,924$ 84,000$ 87,486$ 90,759$
Employee Benefits 49,392 56,034 52,867 54,028 63,576
Professional Services 61,466 319,111 210,000 169,635 75,000
Legal Services - - 5,000 - 5,000
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 69,144 61,588 113,736 32,319 105,218
Capital Outlay - - - - -
Operating Transfers 27,600 650,000 - - -
Total Expenditures 306,225$ 1,202,656$ 465,603$ 343,468$ 339,553$
Personnel FY2015 FY2016 FY2017 FY2018
FY2019
Budget
Resource Manager 1 1 1 1 1
Total Number of Employees 1 1 1 1 1
Revenues
Expenditures
Personnel
92
BUILDING AND GROUNDS – ALL DEPARTMENTS FY2019
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 Major Repairs
Closed Schools
Various Borough Buildings
Project Office
GOALS AND OBJECTIVES:
Provide adequate annual maintenance to Borough-owned buildings, parks, and other Borough facilities in a safe
manner to prevent liability issues and ensure community safety.
Review checklist annually of KIB Building and Grounds to ensure funding is available within each year’s
budget.
Provide funding for snow removal and parking lot maintenance around all Borough facilities, including
school buildings.
ANALYSIS: Budget analysis for this fund is detailed by individual departments listed above.
SIGNIFICANT BUDGET CHANGES: No significant budget changes in FY2019.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue 3,790 2,745 6,126 2,121 6,318
State Grants - - - - -
Rents & Royalties 676,263 751,678 833,467 848,390 817,904
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 4,466 3,632 3,050 4,635 3,300
Miscellaneous 120 120 - 122 -
Other Funding Sources - - 137,000 - 5,000
Operating Transfers 34,272 - - 10,000 -
Total Revenues 718,912 758,174 979,643 865,268 832,522
Revenues
93
BUILDING AND GROUNDS – (CONT.) FY2019
BOROUGH BUILDING
PROGRAM DESCRIPTION: The Borough Building provides administrative office space for Borough Government and
the City of Kodiak Government. It is also the site of the Borough Assembly Chambers. This department covers all
routine maintenance and janitorial to the building. Engineering and Facilities administrates and operates the
Building and Grounds Fund - Borough Building.
GOALS AND OBJECTIVES:
Work towards funding for the renewal and replacement (R&R) and capital projects for this facility to ensure a safe
environment for all employees.
Meet with the Assembly to discuss funding sources for R&R.
Meet with the Assembly to discuss funding sources for capital projects.
Provide routine maintenance for a safe environment and pleasant appearance.
Maintain adequate level of lawn maintenance.
Maintain adequate level of snow/ice removal.
Provide maintenance to the air handling and boiler systems and controls.
ANALYSIS: The Building and Grounds Fund - Borough Building upgraded the direct digital controls in 75% of the
building to improve energy efficiency and staff comfort. The Fund also completed renovation of lighting in the
Assembly Chambers. Engineering and Facilities Department is requesting Assembly funding for renewal,
replacement, and renovation of the Borough Building for FY2019.
SIGNIFICANT BUDGET CHANGES: As the structure and its systems continue to age, support goods and services
costs will continue to increase.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 149,052$ 161,109$ 102,179$ 73,109$ 103,434$
Employee Benefits 94,244 99,656 67,333 48,702 80,397
Professional Services 7,556 32,627 13,500 10,235 13,500
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 179,480 224,270 550,474 226,988 453,781
Capital Outlay - 6,288 - - 15,000
Operating Transfers - 336,370 137,000 137,000 -
Total Expenditures 430,332$ 860,320$ 870,486$ 496,035$ 666,112$
Expenditures
94
BUILDING AND GROUNDS – (CONT.) FY2019
MENTAL HEALTH CENTER
PROGRAM DESCRIPTION: The Kodiak Island Borough leases the Mental Health Facility to Providence Kodiak Island
Medical Center, which provides a variety of services including rehabilitation housing, therapy programs, and
administration offices for the Providence Kodiak Island Counseling Center. The Borough is responsible for staffing
for lease negotiations and provides some funding for maintenance. Engineering and Facilities administrates and
operates the Building and Grounds Fund - Mental Health Center.
GOALS AND OBJECTIVES:
Continue a positive relationship between Providence Kodiak Island Medical Center and the Kodiak Island Borough.
Provide annual maintenance funding to ensure safe usable facilities.
Provide support staff for any procurement needs.
ANALYSIS: In past years the Borough has provided minimal funding for maintenance requests. As per the 2018
lease negotiation the Borough is required to provide up to $25,000 in funding for maintenance needs. The
Engineering and Facilities Department will continue to search for new funding sources to either move or
rehabilitate these facilities.
SIGNIFICANT BUDGET CHANGES: Per the 2018 lease negotiation the Borough is required to provide up to $25,000
in funding for maintenance needs.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 1,299$ 85$ 6,428$ 123$ 1,434$
Employee Benefits 857 74 3,852 129 828
Professional Services - - 10,000 - 5,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 3,613 6,448 22,800 24,119 24,700
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 5,768$ 6,607$ 43,080$ 24,372$ 31,962$
Expenditures
95
BUILDING AND GROUNDS – (CONT.) FY2019
CLOSED SCHOOLS
PROGRAM DESCRIPTION: This program provides funding for the maintenance, operation, and utility costs of any
closed school buildings to maintain the integrity of the building for future use. Engineering and Facilities
administrates and oversees the Building and Grounds Fund – Closed School.
GOALS AND OBJECTIVES:
Manage the closure of any school facilities.
Request funding required for staffing and support services.
Provide ongoing utility service to maintain facility.
ANALYSIS: In FY2018 there were no closed schools, so no funds were expended. In FY2019 budget, this
department was renamed to Closed Schools to encompass funding for potentially closed schools.
SIGNIFICANT BUDGET CHANGES: An increase in funding for materials and staff required to prepare schools for
closure, provide minimal maintenance, and utility costs is foreseen in FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - -
Legal Services - - - - -
Contributions - - -
Service District Maint.- - -
Support Goods & Services - 535 - - 70,600
Capital Outlay - - -
Operating Transfers - - -
Total Expenditures -$ 535$ -$ -$ 70,600$
Expenditures
96
BUILDING AND GROUNDS – (CONT.) FY2019
SCHOOL BUILDINGS MAJOR REPAIRS
PROGRAM DESCRIPTION: This program provides funding for major repairs to the Borough-owned school facilities.
The Kodiak Island Borough is responsible for repairs that exceed $10,000 in accordance with the current In-kind
Agreement. The Engineering and Facilities Department administrates and oversees the Building and Grounds Fund
- School Building Major Repair.
GOALS AND OBJECTIVES:
Continue maintenance as per the In-Kind Agreement.
Provide financial back-up for unforeseen major maintenance repairs.
ANALYSIS: In FY2018 funding was provided for professional services for maintenance of direct digital controls
systems. Funding was also provided in FY2018 for support goods and services for any maintenance required over
the $10,000 limit. The School Building Major Repair Fund for professional service and support goods and services
requests vary from year to year.
SIGNIFICANT BUDGET CHANGES: No Significant Budget Changes for FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 123$ -$ 3,863$ -$ 2,389$
Employee Benefits 119 - 2,144 - 1,459
Professional Services 17,637 2,431 25,000 31,062 20,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 26,486 3,661 20,070 80 25,000
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 44,364$ 6,092$ 51,077$ 31,142$ 48,848$
Expenditures
97
BUILDING AND GROUNDS – (CONT.) FY2019
VARIOUS BOROUGH BUILDING
PROGRAM DESCRIPTION: This program funds the operation and maintenance of various smaller Borough-owned
buildings, such as the Egan Way Cottages and Borough Annex Building. In FY2019 the Borough Maintenance
Facility was added to the Various Borough Buildings Fund. The Engineering and Facilities Department
administrates and oversees the Building and Grounds Fund - Various Borough Buildings.
GOALS AND OBJECTIVES:
Provide adequate annual maintenance to these facilities to prevent liability issues.
Continue to perform annual inspections.
Produce an annual renewal and replacement schedule to ensure funding is available when the systems
need replacement.
ANALYSIS: In FY2018 the project was completed for the removal of brush surrounding the Borough Annex
Building. In FY2019 the fund will continue routine maintenance of all facilities included in the Various Borough
Buildings Fund.
SIGNIFICANT BUDGET CHANGES: Funding was increased due to adding the Borough Maintenance Building to this
Department. The building needs some maintenance upgrades such as an air compressor to run the building’s
controls and air for maintenance at the facility's shop. Also, a new frame and doors were budgeted for the
entrance to the boiler room in the building.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 9,162 4,066 15,000 3,185 15,000
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 9,162$ 4,066$ 15,000$ 3,185$ 15,000$
Expenditures
98
BUILDING AND GROUNDS – (CONT.) FY2019
PROJECTS OFFICE EXPENSES
PROGRAM DESCRIPTION: The Engineering and Facilities Projects Division is responsible for managing the
Borough's capital construction projects from concept through construction completion. This includes providing
management for all the school bonded projects and any tsunami siren upgrades. 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 department also encourages community
involvement to ensure projects meet the needs of the community by offering public held Architectural Review
Committee meetings and community meetings if applicable. The project office also works on other non-capital
projects funded by the Engineering and Facilities budget. Expenses for the Building and Grounds Fund Project
Office are paid by ongoing projects where appropriate.
GOALS AND OBJECTIVES:
Provide management for school bonded and other capital projects.
Work with design consultants, contractors, and user groups to complete construction projects.
Provide management to complete non-capital projects.
Continue to take on and complete other non-capital projects as required by the needs of the Borough.
ANALYSIS: Expenses for the Projects Office are distributed proportionally through active projects. Projects
completed in FY2018 include the Main Elementary Walkway, Kodiak Middle School Fire Alarm/Controls/Elevator,
the East Elementary Renovation Phase 1, Kodiak Fisheries Research Center Digital Controls Upgrade, and the
Flooring and Asbestos Removal Project in Ahkiok, Karluk, and Ouzinkie Schools. In FY2019 the projects office will
be working to administrate and complete a new baler building roof and siding replacement project. The
department will also continue with the Renovation Project Phase II at East Elementary which includes flooring
replacement, cabinets, countertops/sinks, and door replacements. The Non-capital projects completed by the
Projects Office include Borough-wide Safety Data Sheet updates and OSHA training.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes in FY2019.
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services
Employee Benefits
Professional Services
Legal Services
Contributions
Service District Maint.
Support Goods & Services
Capital Outlay
Operating Transfers
Total Expenditures -$ -$ -$ -$ -$
Expenditures
All expenses are allocated to capital projects or the
Engineering/Facilities Department.
99
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100
LEPC – LOCAL EMERGENCY PLANNING COMMITTEE FY2019
PROGRAM DESCRIPTION: The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been
established pursuant to federal and state laws. LEPC is required by federal law to perform the following duties:
Establish procedures for receiving and processing requests from the public for information about
hazardous materials in the region.
Prepare and periodically review the local emergency operations plan.
Evaluate the need for resources necessary to develop, implement, and exercise the emergency operations
plan and submit recommendations to local governments.
Serve as an advisory committee to local government with respect to emergency planning, training, and
response.
GOALS AND OBJECTIVES:
Facilitate region-wide preparedness training for government officials and emergency responders.
Develop and implement comprehensive training programs.
Facilitate region-wide emergency preparedness outreach efforts to better prepare residents in the event of a local
disaster.
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.
Locally implement the requirements of SARA Title 3 (Federal Community Right-To-Know Program).
Maintain Kodiak's library of Tier II hazardous and toxic chemical storage facility reports.
Publish hazardous and toxic chemical storage facility Community Right-To-Know in local news publications
annually, as required by Federal law.
ANALYSIS: Aside from salaries and benefits of employees providing administrative support to the LEPC, FY2018
grant funds have also been used to develop radio broadcast Public Service Announcements (PSAs) providing
information on several topics, including:
1) Earthquakes
2) Tsunamis
3) Evacuation and shelter locations
4) Creating a 7-day emergency preparedness kit for families
Additionally, FY2018 funding went to the finalization and reproduction of tsunami inundation maps and road
system evacuation maps for distribution to local businesses, non-profits, government agencies, and other
organizations to post for the benefit of the public.
SIGNIFICANT BUDGET CHANGES: No significant budget changes. The State of Alaska formulas for grant funding
distribution are unchanged for this fiscal year.
101
LEPC – LOCAL EMERGENCY PLANNING COMMITTEE (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - 312 - -
State Grants 14,343 13,756 15,500 15,500 15,500
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - 18,338 - - -
Operating Transfers - - - - -
Total Revenues 14,343$ 32,093$ 15,812$ 15,500$ 15,500$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 6,812$ 7,299$ 7,811$ 6,374$ 7,609$
Employee Benefits 4,551 4,795 4,916 4,474 5,219
Professional Services - - - -
Legal Services - - - - -
Contributions - - - -
Service District Maint.- - - -
Support Goods & Services 3,497 1,662 3,085 4,652 2,672
Capital Outlay - - - -
Operating Transfers - - - -
Total Expenditures 14,860$ 13,756$ 15,812$ 15,500$ 15,500$
Revenues
Expenditures
102
WOMEN’S BAY ROAD SERVICE DISTRICT FY2019
PROGRAM DESCRIPTION: The Women's Bay Road Service Area provides maintenance to roads within the service
area, including snow removal, ice control, culvert, drainage ditch repair and maintenance, as well as asphalt
pavement repair.
GOALS AND OBJECTIVES:
Provide safe, well drained and maintained road surfaces for the community.
Continue improving and maintaining drainage.
Continue maintaining paved road surfaces.
Identify and replace failed culverts as needed.
Provide timely management of snow and ice removal.
Maintain a project list.
ANALYSIS: In FY2018 the Service Area Board responded to several heavy rain events. The South Russian Creek
flooded and threatened the end of Leta Street and overran its course onto adjacent private property downstream
from Leta Street. A large degraded section of asphalt was removed, the subgrade replaced and new asphalt placed
on Middle Bay Drive approaching the Chiniak Drive intersection.
In FY2019 the service board has budgeted for the replacement of the culvert on Middle Bay Drive at Chiniak Drive.
The culvert has been designed by the Federal Fish & Wildlife Service to facilitate fish passage. The Service Area
Board is committed to contributing funds to assist in this project. In FY2019 the Women’s Bay Service District will
continue to maintain a project list for priority projects such as ditching improvement and maintenance, brushing,
asphalt repair, and a culvert watch list to help maintain the roads in the Women’s Bay Service Area. In FY2019 the
service area is facilitating an asphalt engineering study for the service district's paved roads to determine the unit
cost per mile and the current condition of the pavement.
SIGNIFICANT BUDGET CHANGES: $25,000 is budgeted for contributing to the Fish Culvert Project in FY2019.
103
WOMEN’S BAY ROAD SERVICE DISTRICT (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Taxes 191,715$ 194,900$ 198,446$ 196,223$ 198,500$
Penalties & Interest Tax 0 1 - 0 -
State Shared Revenue - - 20 - 90
Licences & Permits - 27,600 27,000 27,600 27,600
Interest Earnings 1,226 811 - 551 -
Other Financing Sources - - 25,000 - -
Operating Transfers In 27,600 - - - -
Total Revenues 220,541$ 223,313$ 250,466$ 224,374$ 226,190$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 361$ 81$ 500$ 274$ 1,500$
Fringe Benefits 274 24 - 177 884
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 17,188 73,175 60,000 31,919 55,000
Maintenance & Repairs 150,971 164,007 90,000 89,917 90,000
Grading / Ditching 39,067 51,915 40,000 72,102 40,000
Support Goods & Services 435 288 34,966 274 38,806
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - 25,000 25,000 -
Total Expenditures 208,295$ 289,489$ 250,466$ 219,663$ 226,190$
Expenditures
Revenues
104
SERVICE DISTRICT NO. 1 FY2019
PROGRAM DESCRIPTION: Service Area No. 1 provides maintenance to approximately 12 miles of roads within the
district. Services provided include snow removal, ice control, culvert and drainage, ditch maintenance and repair,
brush clearing of right away, dust control on gravel roads, painting and whiting fog lines and yellow center lines on
paved roads, as well as asphalt pavement repair and replacement. The State of Alaska Department of
Transportation owns and maintains approximately 6 miles of roads in Service District No. 1. Most of these roads
are paved. Property owners with access directly onto these State Roads do not pay the road Service District No. 1
mill rate tax. The approximate replacement value of the asphalt on Service District No. 1 maintained roads is
$5,000,000. The board will work on a plan to deal with the replacement of this asphalt.
GOALS AND OBJECTIVES:
Provide safe, well drained, and maintained surfaces for the residents in the Service District.
Provide timely removal of snow and sanding with D-1 on gravel roads.
Provide timely removal of snow and sanding with chip and sometimes salt on paved roads.
Provide new D-1 surfacing on gravel roads as needed to improve surface drainage.
Provide calcium chloride on gravel roads for dust control in the summer.
Paint yellow center lines and white fog lines on the side of paved roads for safety.
Continue improving drainage along roads that have no ditches and maintain drainage on roads built to
Borough Standards.
Continue brush and tree removal on roads.
Identify and replace deteriorated or failed culverts as needed.
Maintain a project list.
ANALYSIS: In FY2018 the Service Area District had several high wind events that caused many trees to fall onto the
road surface. This necessitated the immediate removal of the trees blocking the roads, and later removal of limbs
and stumps. In several cases the Service District took down additional trees for safety purposes. For FY2019
Service District Area No. 1 proposed the same mill rate of 1.5 mills as in past years to the assembly.
SIGNIFICANT BUDGET CHANGES: No significant budget changes projected for FY2019.
105
SERVICE DISTRICT NO. 1 (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Taxes 386,094$ 394,545$ 401,632$ 400,030$ 406,500$
Penalties & Interest Tax 1 0 - 0 -
State Shared Revenue - - 160 - -
Licences & Permits - - - - -
Interest Earnings 3,447 3,218 - 3,362 -
Other Financing Sources - - 67,208 7,500 -
Operating Transfers In - - - - -
Total Revenues 389,542$ 397,763$ 469,000$ 410,893$ 406,500$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 6,868$ 6,038$ 8,800$ 5,865$ 8,800$
Fringe Benefits 1,848 1,415 2,900 1,291 2,900
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 10,114 62,934 200,000 80,237 200,000
Maintenance & Repairs 296,876 56,312 194,700 216,608 132,200
Grading / Ditching 65,240 32,493 60,000 47,140 60,000
Support Goods & Services 1,243 685 2,600 13,428 2,600
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers 4,480 - - - -
Total Expenditures 386,669$ 159,876$ 469,000$ 364,570$ 406,500$
Expenditures
Revenues
106
SERVICE DISTRICT NO. 2 FY2019
PROGRAM DESCRIPTION: Service Area No. 2 is responsible for water and sewer services in the service area.
GOALS AND OBJECTIVES:
None at this time.
ANALYSIS: This service district is currently inactive. The fund balance will be used to defray any administrative
costs incurred by this fund.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Taxes -$ -$ -$ -$ -$
Penalties & Interest Tax - - - - -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 41 28 100 30 25
Other - - - - -
Operating Transfers In - - - - -
Total Revenues 41$ 28$ 100$ 30$ 25$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding - - - - -
Maintenance & Repairs - - - - -
Grading / Ditching - - - - -
Support Goods & Services 0 - 100 - 25
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 0$ -$ 100$ -$ 25$
Expenditures
Revenues
107
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108
MONASHKA BAY ROAD SERVICE AREA FY2019
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
Monashka Bay Road Service Area residents from the adjacent KIB Landfill, and a commercial storage and dump
property (Lot 1) zoned "Light Industrial" as of 2016.
GOALS AND OBJECTIVES:
Provide well-maintained roads for the safety of the residents.
As practicable and within budget, maintain/repair roads, ditches, culverts, and signs within the service
area.
Conduct annual road inspection/walk/tour to identify concerns and create "Priority List."
Improve roads to meet all current Kodiak Island Borough code design requirements.
ANALYSIS: With the past few mild winters, MBRSA snow plowing costs have been much reduced, saving significant
amounts of money and restoring a positive “Unreserved Fund Balance”. Supervisors have remained conservative
in road maintenance routines, which has saved additional funds. For the FY2018 and FY2019 summer season,
pothole treatment, dust control, and road surface aggregate stability will be improved using measured applications
of calcium chloride and compaction. Several culverts will be replaced at the highest priority locations. The
Monashka Bay Service Area is also safeguarding "Lot 2" of the Greenbelt from further encroachment from the
adjacent KIB Landfill.
The service district encourages dialog between KIB Assembly, KIB staff, and all other Service Area Boards to
explore cost and timesaving strategies relative to MBRSA responsibilities. The Service District continues to review
and revise the current road service contract and return it to the Kodiak Island Borough for bids each year. This
ensures the best use of the service area's budget. The Service District will pursue additional funding when
necessary to address safety and road-structure concerns that do not meet KIB Code design requirements.
SIGNIFICANT BUDGET CHANGES: Available revenues have been relatively constant; snow removal and sanding
costs have decreased due to mild winters. With the snow removal season nearly done, the FY2018 expenses show
a large surplus going into FY2019. This savings will be used to address as many items as possible on the service
area’s work priority list.
109
MONASHKA BAY ROAD SERVICE AREA (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Taxes 59,665$ 62,162$ 62,673$ 61,813$ 50,138$
Penalties & Interest Tax 1 0 - 0 -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 576 649 - 807 600
Other - - - - -
Operating Transfers In - - - - -
Total Revenues 60,242$ 62,812$ 62,673$ 62,620$ 50,738$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 185$ 315$ 500$ 60$ 1,092$
Fringe Benefits 164 204 - 18 562
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding - 11,126 28,150 10,254 19,652
Maintenance & Repairs 18,294 6,929 16,000 2,563 16,000
Grading / Ditching 7,644 1,414 13,000 10,285 13,000
Support Goods & Services 126 82 5,023 78 432
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 26,413$ 20,069$ 62,673$ 23,258$ 50,738$
Expenditures
Revenues
110
BAY VIEW ROAD SERVICE DISTRICT FY2019
PROGRAM DESCRIPTION: Bay View Road Service Area is responsible for the road maintenance in the service area.
GOALS AND OBJECTIVES:
Provide safe and adequate roads for the residents.
Maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
ANALYSIS: The Bay View Road Service Area is responsible for the one mile of road in the service district. The
district continues with ongoing grading of the road. Another ongoing problem is that the road is unfinished at the
end of the cul-de-sac. The service district will continue to seek funding in FY2019 from Planning & Zoning and the
Borough Assembly on this matter. The Bay View Service District is very fortunate to have very supportive
residents. During FY2018, wind storms blew down many trees and residents cut and removed fallen trees. This
eliminated the expense of paying an outside vendor to remove them.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes in FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Taxes 13,605$ 14,256$ 13,879$ 13,879$ 13,879$
Penalties & Interest Tax - - - - -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 91 110 - 147 110
Other Financing Sources - - - - 1,496
Operating Transfers In - - - - -
Total Revenues 13,696$ 14,366$ 13,879$ 14,025$ 15,485$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 59$ 246$ -$ 48$ 1,092$
Fringe Benefits 64 151 - 14 514
Professional Services - - 5,879 - 5,879
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 835 3,891 5,400 1,901 5,400
Maintenance & Repairs 2,625 541 1,500 721 1,500
Grading / Ditching 4,203 497 1,100 1,891 1,100
Support Goods & Services 32 20 - - -
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 7,817$ 5,346$ 13,879$ 4,575$ 15,485$
Expenditures
Revenues
111
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) FY2019
PROGRAM DESCRIPTION: Bayside Fire Station is responsible for providing fire suppression, fire and injury
prevention, and first responder emergency medical services. The Fire Department also offers a 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 AND OBJECTIVES:
ANALYSIS: The Fire Protection Area No. 1 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 at the end of FY2018. The purchase of this
apparatus will help us to respond to Fire and EMS calls within the 5-minute time frame. These new pieces of
apparatus will help the department reach the goal of reducing the ISO Rating from a 4 to a 3. In FY2018 the
department purchased 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. Also, in FY2018 the department purchased 15 sets of new “Bunker Gear”
that will replace old and non-conforming turn-out gear. The 15 sets of bunker gear are in service and will protect
our firefighters from exposure to high heat and other facets of firefighting. The Department has continued
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 was repainted in FY2018. In FY2019 the Bayside Fire
Station is focusing on continuing a stable 1.5 mill rate through an itemized budget and reviewing spending monthly
for the property owners of Fire Protection Area No. 1.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2019. There are now more distinct line
items on the budget for future expenditures that include maintenance, repairs, expected large purchases, and
other projects.
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
Respond within 5 minutes or less to an alarm on 90%
of all calls
Reports from Aurora and I Am
Responding programs 94%95%95%
Successfully respond to emergencies Number of incident reports 155 167 170
Maintain a Class 4 or lower to a Class 3 Insurance rating
which in return reduces the cost of of fire insurance
and shows the efficiency of the Fire Protection Area
No. 1.
Insurance Services Organization Rating 4/4 Rating 4/4 Rating 3/3 Rating
Recruit new volunteers to increase the number of
trained volunteers up to 40 volunteers Number of trained volunteers 32 32 40
Provide public education on fire suppression and
medical emergencies.
Number of trainings offered to the
public 25 20 30
Continue upgrades and improvements to the fire
training site and campus
Upgrades and improvements
completed 59 52 20
Increase personnel's expertise in fire prevention,
injury prevention, fire suppression and emergency
medical services
Number of trainings offered to
personnel 61 Drills 70 Drills 75 Drills
Provide training and safety to the
volunteer responders and
community.
Minimize the impact on life and
property from the effects of fire
and medical emergencies to the
community.
Goals, Objectives, and Performance Indicators:
112
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT, CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Taxes 572,732$ 588,587$ 602,013$ 597,761$ 602,012$
Penalties & Interest Tax 1 0 - 0 -
State Grants - 7,497 - - -
Federal Grants - - 154,752 162,077 -
State Shared Revenue 2,705 4,620 - 3,522 4,988
Licenses & Permits - - - - -
Interest Earnings 5,601 4,393 - 844 -
Other 2,831 4,425 1,500 1,030 1,500
Use of Fund Balance - - 365,091 12,526
Operating Transfers In - 57,493 - - 50,000
Total Revenues 583,870$ 667,015$ 1,123,356$ 765,234$ 671,026$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 91,086$ 141,289$ 156,000$ 146,139$ 159,990$
Fringe Benefits 48,625 79,197 87,336 84,469 87,336
Professional Services - 1,512 - 10,502 -
Contributions - - - - -
Legal Services 1,821 23,146 - - -
Service District Maintenance
Snow Removal/Sanding - - - - -
Maintenance & Repairs - - - - -
Grading / Ditching - - - - -
Support Goods & Services 214,581 240,132 201,500 324,382 215,500
Capital Outlay 4,380 8,159 678,520 1,123,973 208,200
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 360,493$ 493,434$ 1,123,356$ 1,689,465$ 671,026$
Expenditures
Revenues
113
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114
WOMEN’S BAY FIRE DEPARTMENT FY2019
PROGRAM DESCRIPTION: The Women’s Bay Fire Department is responsible for providing fire suppression services
to the residents of the Women’s 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 AND OBJECTIVES:
ANALYSIS: During the current fiscal year the department has collaborated with the Bayside Volunteer Fire
Department to procure new compliant Globe Structural Turnouts and Scott Air Packs and bottles. The department
has recruited and continues to train three new volunteers. The Women’s Bay Fire Department also participated in
the National Fire Academy Officer Development Classes to strengthen the advancement of long term volunteers.
The Department conducted a Community Open House and Fun Day for the recently completed facility expansion in
cooperation with the Women's Bay Community Council. Additionally, the department collaborated with the
Community Council to conduct the "Santa Drive Around," Community Tree Lighting Gathering, and the "Trunk or
Treat" Halloween Event. In FY2019, the planning will continue to enter into agreements with the Red Cross and
Community Council for the development and implementation of an evacuation shelter within the local service
area. This will include researching funding opportunities to procure required equipment and supplies to support
shelter operations.
SIGNIFICANT BUDGET CHANGES: The department is requesting the transfer of $50,000.00 of fund balance for the
replacement of four Automated External Defibrillators. The Department will continue to procure Personal
Protective Equipment for the membership. The Fire Department will also perform work to expand and improve
parking and staging for community events and emergencies adjacent to the facility.
Goals Department Objectives Indicators
FY2017
Outcome
FY2018
Outcome FY2019 Goal
Respond within 10 minutes of an alarm for 90% of all
calls for assistance within the service area Incident Reports 22 Calls 33 Calls 30 Calls
Maintain local area mutual aid agreements On File - KIB 3 On File 3 On File 3 On File
Maintain AK Division of Forestry Annual Operating
Agreement On File - KIB On File On File In Process
Continue community outreach to stimulate
recruitment Personnel Records Yes Yes In Planning
Train volunteers in fire suppression and prevention
methods and techniques. Training Records Yes Yes
Published
Training
Schedule
Train volunteers in EMS to maintain certification and
ensure CEU's are available Training Records 4 Personnel 4 Personnel 5 Personnel
Encourage and increase interagency training
opportunities Training Records Yes Yes In Progress
Monitor NFPA standards for compliance updates Review Monthly NFPA Publications Yes Yes Yes
Monitor and maintain fire and EMS response vehicles Weekly and monthly check sheets 4 Apparatus 4 Apparatus 4 Apparatus
Monitor and maintain fire and EMS equipment and
supplies Weekly and monthly check sheets 4 Apparatus 4 Apparatus 4 Apparatus
Work with KIB staff to ensure contracts are in place to
provide facility maintenance, repairs and utility
services
KIB records and contracts Yes Yes Yes
Perform monthly facility inspections Inspection forms No No Develop
Program
Ensure periodic and annual maintenance of systems Records on file Yes Yes Develop
Program
Maintain physical building and
property for safety and efficiency
Procure and maintain compliant
fire and EMS equipment for
efficient response for the
community
Goals, Objectives, and Performance Indicators:
Minimize the impacts on life and
property caused by fire for the
residents of Kodiak
Maintain adequate
volunteer/responder membership
to adequately responsed in the
case of an emergency
Provide First Responder Emergency
Medical Response for the
Community
115
WOMEN’S BAY FIRE DEPARTMENT (CONT.) F Y2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Taxes 99,338$ 101,077$ 102,939$ 101,828$ 102,939$
Penalties & Interest Tax 0 0 - - -
State Shared Revenue 2,310 - 80
Charges for Services 14,300 14,716 17,211 15,366 17,211
Licenses & Permits - - - - -
Interest Earnings 4,095 2,853 1,000 2,913 1,000
Other 14,580 14,510 12,000 14,500 12,000
Use of Fund Balance - - 50,000 50,000
Operating Transfers In - - - - -
Total Revenues 134,623$ 133,156$ 183,230$ 134,606$ 183,150$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 785$ 1,040$ 7,000$ 1,674$ 12,000$
Fringe Benefits 479 724 3,000 801 1,000
Professional Services 5,460 3,120 - 5,746 -
Contributions - - - - -
Legal Services - 1,369 - - -
Support Goods & Services 67,017 61,523 113,930 79,920 120,150
Capital Outlay - - 59,300 79,050 50,000
Allocated to other funds - - - - -
Operating Transfers 100,000 - -
Total Expenditures 173,741$ 67,776$ 183,230$ 167,191$ 183,150$
Expenditures
Revenues
116
KIB AIRPORT FIRE DISTRICT FY2019
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 AND OBJECTIVES:
Minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Continue contracting with Women’s Bay Fire Department to provide fire suppression and prevention
service to the district.
ANALYSIS: This service area does not currently have an active board. All services are contracted with the Women’s
Bay Fire Department.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax 14,716$ 15,366$ 16,741$ 16,701$ 16,741$
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 233 211 500 192 200
Miscellaneous - - - -
Other Funding Sources - - - -
Operating Transfers - - - -
Total Revenues 14,949$ 15,576$ 17,241$ 16,892$ 16,941$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services 14,300 14,716 17,211 15,366 16,921
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 30 20 30 - 20
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 14,330$ 14,736$ 17,241$ 15,366$ 16,941$
Revenues
Expenditures
117
WOODLAND ACRES STREET LIGHT SERVICE AREA FY2019
PROGRAM DESCRIPTION: The Woodland Acres Street Light Service Area provides construction, operation, and
maintenance of street lights on public streets within its boundaries.
GOALS AND OBJECTIVES:
Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Maintain and adequately fund the current street lights.
ANALYSIS: This service area is currently inactive. The mill rate and fund balance will be used to defray any
administrative costs incurred by this fund.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax 4,932$ 5,155$ 5,269$ 5,241$ 5,268$
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 213 153 200 160 150
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 5,145$ 5,308$ 5,469$ 5,401$ 5,418$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 4,828 4,816 5,469 4,672 5,418
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 4,828$ 4,816$ 5,469$ 4,672$ 5,418$
Revenues
Expenditures
118
TRINITY ISLANDS STREET LIGHT SERVICE AREA FY2019
PROGRAM DESCRIPTION: The Trinity Islands Street Light Service Area provides construction, operation, and
maintenance of street lights on public streets within its boundaries.
GOALS AND OBJECTIVES:
Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands.
Maintain and adequately fund the current street lights.
ANALYSIS: This service area is currently inactive. The mill rate and fund balance will be used to defray any
administrative costs incurred by this fund.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax 2,334$ 2,446$ 2,498$ 2,498$ 1,874$
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 190 136 - 147 130
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 2,524$ 2,582$ 2,498$ 2,645$ 2,004$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 1,798 1,793 2,498 1,796 2,004
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 1,798$ 1,793$ 2,498$ 1,796$ 2,004$
Revenues
Expenditures
119
MISSION LAKE TIDE GATE FY2019
PROGRAM DESCRIPTION: This service area provides tide-gate maintenance to benefit the area residents as well as
the surrounding community. The original tide-gate was established after the 1964 tsunami and remains in place
with outfall onto Mission Beach
GOALS AND OBJECTIVES:
Provide maintenance of the tide gate for the safety of the residents of Mission Lake and adjacent Mission Beach.
Remove debris and maintain the tide gate.
ANALYSIS: Without a tide-gate and without proper maintenance and oversight, Mission Lake water level could rise
and adversely affect lakefront properties. This location was vulnerable to filling with sand and plugging up, due to
exposure to more severe surf conditions. The new tide-gate is more protected and less likely to back up due to
kelp or sand blocking the outlet. In the last ten years, there has only been one incident of severe blockage that
required heavy equipment to alleviate.
SIGNIFICANT BUDGET CHANGES: Service district assessment history has been consistent at 1 mill, collecting
about $6,000/year. The fund balance has risen to over $60,000 at this rate. Due to lower maintenance costs, less
than $500 in past years, a lower assessment of .25 mills is proposed for FY2019.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax 5,976$ 6,147$ 6,192$ 6,192$ 1,548$
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 332 259 - 298 250
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 6,308$ 6,406$ 6,198$ 6,490$ 1,798$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 757$ 255$ 150$ 383$ 133$
Employee Benefits 452 206 98 251 106
Professional Services - - 5,850 - 1,448
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 11 8 100 8 111
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 1,220$ 468$ 6,198$ 641$ 1,798$
Revenues
Expenditures
120
FACILITIES FUND FY2019
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 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 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. FY1996-13 states the conditions under which the Borough can use these funds and that
excess income of the fund is defined as 85% of the annual investment income of the fund. The excess income of
the fund may be appropriated only for the following purposes: for maintenance and repair of Borough buildings,
insurance on Borough buildings, and upgrade and reconstruction of existing buildings. Additionally, up to 50% of
the excess may be used for debt service on general obligation bonds issued for facilities construction
Since inception, the Facilities fund has earned $20,038,565 in net investment income and has transferred
$16,837,018 to capital projects, debt service, and building and grounds (for property insurance).
GOALS AND OBJECTIVES:
Preserve the principal of the fund.
Uphold the conditions established by the fund and Ordinance No. FY1996-13.
Achieve a fair rate of return on allowable investments
ANALYSIS: Current investment policies mandate following GFOA’s investment recommendations which focus on
the preservation of principal and the use of risk adverse investments. This short-term investment strategy is used
in order to promote quick access to liquid assets which may be needed for day-to-day operational use. This policy
may not be appropriate for the long-term nature of these funds.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2019.
121
FACILITIES FUND (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax -$ -$ -$ -$ -$
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 515,662 191,391 170,000 203,429 208,500
Miscellaneous - - - - -
Other Funding Sources - - - - 240,500
Operating Transfers - - - -
Total Revenues 515,662$ 191,391$ 170,000$ 203,429$ 449,000$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services - - 39,790 - -
Capital Outlay - - - - -
Operating Transfers - - - - -
Education Support Fund 140,000 - - - -
Buildings & Grounds 18,000 - 10,000 10,000 5,000
Debt Service 150,000 151,858 65,105 65,105 -
Renewal & Replacement 90,454 286,455 55,105 55,105 444,000
Total Expenditures 398,454$ 438,313$ 170,000$ 130,210$ 449,000$
Revenues
Expenditures
122
TOURISM DEVELOPMENT FY2019
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.
GOALS AND OBJECTIVES:
Recognize tourism as a diversification of the island’s economy and promote its growth.
Promote and fund tourism development activities including but not limited to museums, fishing, bear
viewing, hiking, and lodging.
ANALYSIS: The current tax rate for the transient accommodation tax is 5% with a 2% administrative discount if the
quarterly returns is filed timely. There are no current plans to change this rate.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes.
123
TOURISM DEVELOPMENT (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Transient Accomodations Tax 95,466 108,050 94,000 113,485 98,000
Licenses & Permits - - - - -
State Shared Revenue 30,255 30,888 30,500 37,625 30,000
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 1,417 948 950 976 600
Miscellaneous - - - - -
Other Funding Sources - - 6,550 - 3,400
Operating Transfers - - - - -
Total Revenues 127,138$ 139,885$ 132,000$ 152,086$ 132,000$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - -
Legal Services - - - - -
Contributions 85,000 109,521 87,000 96,501 87,000
Service District Maint.- - - -
Support Goods & Services - 69 -
Capital Outlay - - - -
Operating Transfers - 45,000 45,000 45,000 45,000
Total Expenditures 85,000$ 154,521$ 132,000$ 141,569$ 132,000$
Revenues
Expenditures
124
FERN FULLER TRUST FY2019
PROGRAM DESCRIPTION: This trust was established to fund new equipment purchases at the Kodiak Island
Borough hospital facility and to make payment to six beneficiaries. The funding for the trust came from the cash
and assets of the Fern Fuller Charitable Unitrust.
ANALYSIS: This fund has seen no activity since the final trust distribution occurred in FY2017. No further activity is
anticipated.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2019.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
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 840 - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 840$ -$ -$ -$ -$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services - - - -
Capital Outlay - - - - -
Operating Transfers 66,500 134,372 - - -
Total Expenditures 66,500$ 134,372$ -$ -$ -$
Revenues
Expenditures
125
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 issuance program. Long-
term projected financing is linked with economic, demographic, and financial resources expected to be available to
repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used
exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long-term
needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a
five-year Capital Improvement Program. Each year the Assembly updates the program to maintain the list of
needed capital improvement priorities. Capital funds spent on projects will result in long-term economic growth
beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for
many years.
Legal Debt Margin
There is no limitation on the amount of taxes the Borough can levy to pay for bonds.
State Code reads:
“Sec. 29.45.100. No limitations on taxes to pay bonds. The limitations provided for in AS29.45.080 -
29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and
interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied
without limitation as to rate or amount, regardless of whether the bonds are in default or in danger of
default.”
The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The
citizens of the Borough pass a ballot question giving the Borough the authority to issue bonds to fund projects.
126
DEBT SERVICE FY2019
PROGRAM DESCRIPTION: This fund was established to finance and account for the payment of interest and
principal on general obligation debts. This fund does not include enterprise fund revenue bonds which are
reported in their respected fund.
GOALS AND OBJECTIVES:
Promote fiscal policies that ensure stability, growth, and responsible government.
eet all debt requirements when due, thus avoiding any charges for penalties of interest
ANALYSIS: Due to the State of Alaska’s 25% reduction to debt reimbursements in FY2017, a transfer was made
from the General Fund to cover the shortfall. This shortfall was repaid to the General Fund in FY2018 and FY2019.
SIGNIFICANT BUDGET CHANGES: No significant budget changes.
127
DEBT SERVICE (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Real Property Tax 1,831,724$ 2,228,918$ 2,446,067$ 2,433,591$ 2,301,371$
Personal Property Tax 201,703 274,672 278,634 277,523 256,034
Penalties & Interest - 17 - - -
State Debt Reimbursement 4,304,877 3,840,763 4,985,040 4,985,040 5,220,834
Interest Earnings (149) (608) - (1,747) -
Proceeds from Bond Issues 62,818 806,205 - -
Use of Fund Balance - - - -
Transfers In 150,000 1,059,380 65,105 65,105 -
Total Revenues 6,550,973$ 8,209,347$ 7,774,846$ 7,759,512$ 7,778,239$
EDUCATION
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Consultants 3,600$ -$ 3,600$ 16,050$ 17,299$
Support Goods & Services 5,524 11 - 7 -
Principal 3,170,000 9,150,000 3,870,000 3,870,000 4,425,000
Interest 3,193,523 3,882,860 3,408,310 3,408,309 3,245,932
Refunded Bond Costs 124,372 64,313 - - 90,008
Transfers Out 69,553 - 492,936 492,436 -
Subtotal Education 6,566,572$ 13,097,184$ 7,774,846$ 7,786,802$ 7,778,239$
KARLUK LOANS
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Principal 31,617$ -$ -$ -$ -$
Interest 474 - - - -
Subtotal Karluk Loans 32,091$ -$ -$ -$ -$
Total Expenditures 6,598,663$ 13,097,184$ 7,774,846$ 7,786,802$ 7,778,239$
128
Per Capita Bonded Debt has increased from $2,175 to $7,005 in the last ten years this increase is from the
sale of bonds to finance the construction of a new swimming pool, and the renovation and construction on the
high school. It should be noted, however, that per capita bonded debt decreased from $7,475 in FY2017 to $7,096
in FY2018.
Even though the assessed value of the Borough continues to rise, the net debt is increasing at a higher rate. There
are currently $2 million of authorized and unsold bonds available to sell for renewal and replacement projects.
129
Debt service expenditures increased in FY2017 due to the refinancing of the 2008A bond.
Debt service expenditures per capita also increased in FY2017 due to the refinancing of the 2008A bond.
$-
$100
$200
$300
$400
$500
$600
$700
$800
$900
$1,000
2010 2011 2012 2013 2014 2015 2016 2017 2018
Debt Service Expenditures Per Capita
130
Fiscal Year Principal Interest Total
2019 4,425,000 3,245,934 7,670,934
2020 4,605,000 3,063,034 7,668,034
2021 4,800,000 2,881,384 7,681,384
2022 5,020,000 2,661,884 7,681,884
2023 5,250,000 2,418,721 7,668,721
2024 5,505,000 2,163,709 7,668,709
2025 5,780,000 1,885,646 7,665,646
2026 4,585,000 1,651,321 6,236,321
2027 3,885,000 1,445,609 5,330,609
2028 4,075,000 1,251,628 5,326,628
2029 3,645,000 1,062,890 4,707,890
2030 3,830,000 881,178 4,711,178
2031 4,015,000 692,853 4,707,853
2032 3,590,000 501,671 4,091,671
2033 3,770,000 322,896 4,092,896
2034 2,240,000 155,056 2,395,056
2035 580,000 43,322 623,322
2036 610,000 14,713 624,713
70,210,000 26,343,447 96,553,447
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
KODIAK ISLAND BOROUGH
As of June 30, 2018
Annual principal and interest requirements on General Obligation Bonds.
131
Fiscal year
Interest
rate
Interest due
September 01
Principal due
April 01
Interest due
March 01 Total
2019 3.45%140,700 340,000 140,700 621,400
2020 3.70%133,900 355,000 133,900 622,800
2021 3.93%126,800 370,000 126,800 623,600
2022 4.80%119,400 385,000 119,400 623,800
2023 4.80%110,256 405,000 110,256 625,513
2024 4.80%100,638 425,000 100,638 626,275
2025 5.20%90,544 445,000 90,544 626,088
2026 5.20%79,975 465,000 79,975 624,950
2027 5.20%68,931 485,000 68,931 622,863
2028 5.20%56,503 510,000 56,503 623,006
2029 5.20%43,434 535,000 43,434 621,869
2030 5.20%29,725 565,000 29,725 624,450
2031 5.20%15,247 595,000 15,247 625,494
1,116,053$ 5,880,000$ 1,116,053$ 8,112,106$
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, 2018
2011 SERIES A
132
Fiscal Year
Interest
Rate
Interest Due
September 1
Principal Due
September 1
Interest due
March 1 Total
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
388,825 3,845,000 297,825 4,531,650
The 2012 Series A General Obligation School Bonds were issued to refund (refinance) the 2004 Series A General
Obligation 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, 2018
2012 Series A
133
Fiscal Year
Interest
Rate
Interest Due
September 1
Principal Due
September 1
Interest due
March 1 Total
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
474,525 4,695,000 363,400 5,532,925
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2018
The 2012 Series A General Obligation School Bonds were issued to refund (refinance) the 2004 Series B General
Obligation 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
134
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
February 01
Interest due
February 01 Total
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
3,741,425 17,860,000 3,741,425 25,342,850
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2018
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
135
Fiscal Year
Interest
Rate
Interest Due
September 01
Principal Due
March 01
Interest Due
March 01 Total
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
4,445,719 19,485,000 4,445,969 28,376,688
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, 2018
2014 Series A
136
Fiscal Year
Interest
Rate
Interest Due
October 01
Principal Due
October 01
Interest Due
April 01 Total
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
1,591,506 5,815,000 1,446,300 8,852,806
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2018
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
137
Fiscal Year
Interest
Rate
Interest Due
October 01
Principal Due
October 01
Interest
Due April
01 Total
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
176,350 1,485,000 140,000 1,801,350
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, 2018
2015 Series Three
138
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
August 01
Interest Due
February 01 Total
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
318,303 1,775,000 284,719 2,378,022
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, 2018
139
Fiscal Year
Interest
Rate
Interest Due
August 01
Principal Due
August 01
Interest Due
February 01 Total
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
531,500 4,465,000 419,875 5,416,375
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, 2018
140
Fiscal Year
Interest
Rate
Interest Due
December 01
Principal Due
December 01
Interest Due
June 01 Total
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
708,925 4,905,000 594,750 6,208,675
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, 2018
141
CAPITAL PROJECTS FUND
Capital Projects Fund Description
Capital Projects Funds have been set up to account for projects that are not permanently ongoing in nature, are
budgeted for total cost of the project instead of annual expenditures or expenses and are related to one specific
activity. If the specific activity is the building or renovation of an asset, it is moved from a project to an asset
classification when complete.
Capital projects funds do not include special revenue, debt service or enterprise funds.
Altogether, the Borough has $133,557,214 in ongoing capital projects. This represents $9,816 in ongoing capital
projects for every man, woman and child in the Borough. These projects are within nine (9) different capital
project funds. They are:
Fund 410 – Borough Capital Projects – No active projects at this time.
Fund 426 – Borough Capital Projects - KFRC
Fund 430 – State Funded Capital Projects
Fund 450 – Borough Capital Projects
Fund 460 – Kodiak High School Renovation and Replacement Capital Project
Fund 469 – Renewal and Replacement Capital Projects
Fund 470 – Bonded Renewal and Replacement Capital Projects
Fund 490 – Solid Waste Capital Projects
Fund 495 – Hospital and Long-Term Care Capital Projects
Borough Capital Project – Fund 410
This fund contains a project to collect and remove waste metals in the villages surrounding Kodiak island.
Borough Capital Project – Fund 426
This fund contains projects relating to the Kodiak Fisheries Research Center. The last completed project was
upgrades of the HVAC and electrical systems. Current projects are upgrading the direct digital controls (DDC) of the
building and a plan to upgrade the fire alarm system.
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 $3,073,000 in State Capital Grants, as well as $475,000 from the U.S.
Department of Housing and Urban Development. These grants include $2,000,000 for a new dock in Anton Larsen,
and $1,025,000 and $475,000 for an emergency shelter in Womens Bay.
Borough Capital Projects – Fund 450
The Borough has $1,290,429 in ongoing capital projects in a second miscellaneous capital projects fund. This fund
includes many two grant funded projects. One is a $118,166 grant from the U.S. Fish and Wildlife Service for a
culvert replacement at Lake Orbin. The other is a $600,000 grant from the Environmental Protection Agency
Brownfield Assessment program for identifying, assessing and initializing clean-up and redevelopment of land. The
project to rebuild the Chiniak emergency shelter is also in this fund and it is currently budgeted at $540,958.
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
complete and in use by students and school personnel.
142
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 assets. Projects in this fund are currently budgeted fully at the not-to-exceed amount of
$10,230,000.
Solid Waste Capital Projects – Fund 490
The Borough has $32,665,000 in capital projects relating to our landfill. The funding for these projects comes from
the sale of bonds, 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.
Hospital and Long-Term Care Capital Projects – Fund 495
The Borough has $726,000 in capital projects relating to our hospital facility. The funding from these projects
comes from the hospital enterprise fund. These projects are to replace part of the roofing of the hospital and to
upgrade and replace the fire suppression and alarm system.
143
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144
Borough Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
Fund 410 - Borough Capital Projects - This fund has no projects at
this time -$ -$ -$ -$
Fund 426 - KFRC Capital Projects 1,327,238 1,655,231 327,993 -
Fund 430 - State Grant Projects 3,748,000 3,334,167 - 419,296
Fund 450 - Borough Capital Projects 1,290,429 933,551 - 487,554
Fund 460 - High School Renewal and Replacement Project 80,479,009 80,503,119 - 225,890
Fund 469 - Borough Renewal and Replacement Projects 2,731,538 2,740,899 - -
Fund 470 - Bonded Renewal and Replacement Projects 10,280,000 7,334,839 - 3,018,833
Fund 490 - Solid Waste Capital Projects 32,975,000 30,729,537 - 1,888,011
Fund 495 - Hospital and Long-Term Care Capital Projects 726,000 726,000 - -
Total Revenues 133,557,214$ 127,957,343$ 327,993$ 6,039,584$
Projects:
Fund 410 - Borough Capital Projects - This fund has no projects at
this time -$ -$ -$ -$
Fund 426 - KFRC Capital Projects 1,327,238 1,641,324 327,993 13,907
Fund 430 - State Grant Projects 3,748,000 3,447,366 - 300,634
Fund 450 - Borough Capital Projects 1,290,429 372,941 - 917,488
Fund 460 - High School Renewal and Replacement Project 80,479,009 79,159,328 - 1,319,681
Fund 469 - Borough Renewal and Replacement Projects 2,731,538 520,434 - 1,936,104
Fund 470 - Bonded Renewal and Replacement Projects 10,280,000 2,983,588 - 1,047,935
Fund 490 - Solid Waste Capital Projects 32,975,000 28,514,368 - 4,460,632
Fund 495 - Hospital and Long-Term Care Capital Projects 726,000 3,942 - 722,058
Total Expenditures 133,557,214$ 116,643,291$ 327,993$ 10,718,439$
CURRENT FUND ACTIVITY
145
FY2019 FY2020 FY2021 FY2022 FY2023
-$ -$ -$ -$ -$
- - - - -
419,296 - - - -
253,086 253,086 - - -
50,000 - - - -
- - - - -
- - - - -
1,888,011 - - - -
- - - - -
2,610,393$ 253,086$ -$ -$ -$
-$ -$ -$ -$ -$
13,907 - - - -
300,634 - - - -
478,130 478,129 - - -
1,319,681 - - - -
27,922 - 1,908,182 - -
1,049,829 - - - -
4,460,633 - - - -
722,058 - - - -
8,372,794$ 478,129$ 1,908,182$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
146
Fund 410-Borough Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
No active projects at this time.- - - -
- - - -
Total Revenues -$ -$ -$ -$
Projects:
No active projects at this time.- - - -
- - - -
Total Expenditures -$ -$ -$ -$
CURRENT FUND ACTIVITY
147
148
Fund 426-Borough Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
Transfer in from Fund 555 - KFRC 1,327,238 1,655,231 327,993 -
Total Revenues 1,327,238$ 1,655,231$ 327,993$ -$
Projects:
Project #12015 KFRC Energy Project 1,327,238 1,327,238 Y - (0)
Project #17009 KFRC Direct Digital Controls Upgrade - 314,086 327,993 13,907
Total Expenditures 1,327,238$ 1,641,324$ 327,993$ 13,907$
CURRENT FUND ACTIVITY
149
FY2019 FY2020 FY2021 FY2022 FY2023
- - - - -
-$ -$ -$ -$ -$
- - - - -
13,907 - - - -
13,907$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
150
Project #12015 KFRC Energy Project
Fiscal Year Project Began: 2012
Project Description: This scope of this project is to upgrade the HVAC and electrical systems at KFRC to improve efficiency and reduce energy costs.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration 43,566$ 43,566$ -$ (0)$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 211,520 211,520 - 0 - - - - -
Construction 1,072,152 1,072,152 - 0 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals 1,327,238$ 1,327,238$ -$ (0)$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #17009 KFRC Direct Digital Controls (DDC) Upgrade
Fiscal Year Project Began: 2018
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration 32,799$ 3,769$ -$ 29,030$ 13,907$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 245,995 306,095 - (60,100) - - - - -
Equipment 2,459 4,222 - (1,763) - - - - -
Other Services - - - - - - - - -
Contingency 46,740 - - 46,740 - - - - -
Overhead - - - - - - - - -
Totals 327,993$ 314,086$ -$ 13,907$ 13,907$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project Description: The scope of this project is for the upgrade of the ventilation controls including controller, programming of logic software and associated
field devices.
151
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152
Fund 430-State Funded Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
07003 Island Lake Trail - Grant 48,000 43,806 Y - -
10032 Women's Bay Emergency Shelter - Federal HUD Grant 1,600,000 1,500,000 - 100,000
12010 Anton Larsen Dock - Grant 2,100,000 1,780,704 - 319,296
Interest Earnings - 9,657 - -
Total Revenues 3,748,000$ 3,334,167$ -$ 419,296$
Projects:
Project #07003 Island Lake Trail 48,000 48,000 Y - -
Project #10032 Women's Bay Emergency Shelter 1,600,000 1,597,563 - 2,437
Project #12010 Anton Larsen Dock 2,100,000 1,801,803 - 298,197
Total Expenditures 3,748,000$ 3,447,366$ -$ -$ 300,634$
CURRENT FUND ACTIVITY
153
FY2019 FY2020 FY2021 FY2022 FY2023
- - - - -
100,000 - - - -
319,296 - - - -
419,296$ -$ -$ -$ -$
- - - - -
2,437 - - - -
298,197 - - - -
300,634$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
154
Project #07003 Island Lake Trail
Fiscal Year Project Began: 2007
Project Description: This scope of this project is to extend and enhance the trail at Island Lake.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ 39$ -$ (39)$ -$ -$ -$ -$ -$
CM In House - 1,193 - (1,193) - - - - -
Land - - - - - - - - -
Site Investigation 4,800 - - 4,800 - - - - -
Design Services 41,280 - - 41,280 - - - - -
Construction - 46,768 - (46,768) - - - - -
Equipment - - - - - - - - -
Other Services 1,920 - - 1,920 - - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals 48,000$ 48,000$ -$ -$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #10032 Women's Bay Emergency Shelter
Fiscal Year Project Began: 2010
Project Description: The scope of this project is upgrade the emergency shelter for the residents of Women's Bay.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House 643 643 - - - - - - -
Land - - - - - - - - -
Site Investigation 2,060 2,060 - - - - - - -
Design Services 224,509 228,264 - (3,755) - - - - -
Construction 1,302,788 1,268,320 - 34,468 2,437 - - - -
Equipment - 24,367 - (24,367) - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 70,000 73,908 - (3,908) - - - - -
Totals 1,600,000$ 1,597,563$ -$ 2,437$ 2,437$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
155
Project #12010 Anton Larsen Dock
Fiscal Year Project Began: 2012
Project Description: The scope of this project is to provide upgrades and expansion of exisiting floating dock facilities at the head of Anton Larsen
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 294,597 - (294,597) - - - - -
Construction - 1,456,331 - (1,456,331) - - - - -
Equipment 2,100,000 - - 2,100,000 298,197 - - - -
Other Services - 520 - (520) - - - - -
Contingency - - - - - - - - -
Overhead - 50,355 - (50,355) - - - - -
Totals 2,100,000$ 1,801,803$ -$ 298,197$ 298,197$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
156
Fund 450-Borough Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
14001 Lake Orbin Culvert Replacement 149,471 168,089 - (18,618)
16003 Chiniak Emergency Shelter Rebuild 540,958 540,958 - -
17008 EPA Brownfield Assessment Grant 600,000 93,828 - 506,172
Interest Earnings - 130,675 - -
Total Revenues 1,290,429$ 933,551$ -$ 487,554$
Projects:
Project #14001 Lake Orbin Culvert Replacement 149,471 188,242 - (38,771)
Project #16003 Chiniak Emergency Shelter Rebuild 540,958 90,871 - 450,087
Project #17008 EPA Brownfield Assessment Grant 600,000 93,828 - 506,172
Total Expenditures 1,290,429$ 372,941$ -$ -$ 917,488$
CURRENT FUND ACTIVITY
157
FY2019 FY2020 FY2021 FY2022 FY2023
- - - - -
- - - - -
253,086 253,086 - - -
- - - - -
253,086$ 253,086$ -$ -$ -$
- - - - -
225,044 225,043 - - -
253,086 253,086 - - -
478,130$ 478,129$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
158
Project #14001 Lake Orbin Culvert Replacement
Fiscal Year Project Began: 2014
Project
Description:
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House 5,000 - - 5,000 - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 48,336 - (48,336) - - - - -
Construction 116,471 130,388 - (13,917) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 23,000 - - 23,000 - - - - -
Overhead 5,000 9,518 - (4,518) - - - - -
Totals 149,471$ 188,242$ -$ (38,771)$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
This scope of this project is to design and construct at least one identified fish barrier culvert with fish friendly culverts within the Lake
Orbin drainage
Project #16003 Chiniak Emergency Shelter Rebuild
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to rebuild the Chiniak Emergency Shelter to replace the one that was destroyed by the Twin Creeks fire in 2015.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 15,870 - (15,870) - - - - -
Construction - 30,666 - (30,666) - - - - -
Equipment - - - - - - - - -
Other Services 540,958 34,619 - 506,340 225,044 225,043 - - -
Contingency - - - - - - - - -
Overhead - 9,717 - (9,717) - - - - -
Totals 540,958$ 90,871$ -$ 450,087$ 225,044$ 225,043$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
159
Project #17008 EPA Brownfield Assessment Grant
Fiscal Year Project Began: 2017
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation 571,190 89,274 - 481,916 240,958 240,958 - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 28,810 4,554 - 24,256 12,128 12,128 - - -
Totals 600,000$ 93,828$ -$ 506,172$ 253,086$ 253,086$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project Description: The scope of this project is to assess up to 18 Brownfield sites in order to take initial steps toward cleaning up and redeveloping vacant
& underutilized properties
160
Fund 460-Borough Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
Sale of Bonds 68,243,814 68,429,814 - (186,000)
State Grant 7,538,000 7,788,000 - -
Transfers In 4,261,195 4,261,195 - -
Interest Earnings 436,000 24,110 - 411,890
Total Revenues 80,479,009$ 80,503,119$ -$ 225,890$
Projects:
Project #10021 Kodiak High School Renovation and Renewal 80,479,009 79,159,328 - 1,319,681
Total Expenditures 80,479,009$ 79,159,328$ -$ 1,319,681$
CURRENT FUND ACTIVITY
161
FY2019 FY2020 FY2021 FY2022 FY2023
- - - - -
-
-
50,000 - - - -
50,000$ -$ -$ -$ -$
1,319,681 - - - -
1,319,681$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
162
Project #10021 Kodiak High School Renovation and Renewal
Fiscal Year Project Began: 2010
Project Description: This scope of this project is to construct a new portion of the Kodiak High School and renovate existing High School facilities.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 6,739,369 6,633,031 - 106,338 - - - - -
Construction 66,757,750 67,815,858 - (1,058,108) - - - - -
Equipment 2,000,000 1,798,530 - 201,470 - - - - -
Other Services 2,002,733 1,875,577 - 127,156 1,055,109 - - - -
Contingency 1,679,157 - - 1,679,157 - - - - -
Overhead 1,300,000 1,036,332 - 263,668 264,572 - - - -
Totals 80,479,009$ 79,159,328$ -$ 1,319,681$ 1,319,681$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
163
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164
Fund 469-Borough Renewal & Replacement
Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
11003 Chiniak Remove UST 414,169 414,169 - -
13006 Borough Building Rehab 1,931,702 1,931,702 - -
16001 Wilson Auditorium Fire Alarms Replacement 110,667 110,667 - -
18001 Electric Boiler for Kodiak Middle School 275,000 284,361 - -
Total Revenues 2,731,538$ 2,740,899$ -$ -$
Projects:
Project #11003 Chiniak Remove UST 414,169 386,247 - 27,922
Project #13006 Borough Building Rehab 1,931,702 23,520 - 1,908,182
Project #16001 Wilson Auditorium Fire Alarms Replacement 110,667 110,667 Y - 0
Project #18001 Electric Boiler for Kodiak Middle School 275,000 259,579 - 15,421
Total Expenditures 2,731,538$ 520,434$ -$ 1,936,104$
CURRENT FUND ACTIVITY
165
FY2019 FY2020 FY2021 FY2022 FY2023
- - - - -
- - - - -
- - - - -
- - - - -
-$ -$ -$ -$ -$
27,922 - - - -
- - 1,908,182 - -
- - - - -
15,421 - - - -
27,922$ -$ 1,908,182$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
166
Project #11003 Chiniak Remove UST
Fiscal Year Project Began: 2011
Project Description: This scope of this project is to remove the old underground storage tank (UST) at the Chiniak School.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 58,685 98,273 - (39,588) - - - - -
Construction 289,872 230,354 - 59,518 27,922 - - - -
Equipment 27,233 21,702 - 5,531 - - - - -
Other Services - - - - - - - - -
Contingency 15,225 - - 15,225 - - - - -
Overhead 23,154 35,918 - (12,764) - - - - -
Totals 414,169$ 386,247$ -$ 27,922$ 27,922$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #13006 Borough Building Rehab
Fiscal Year Project Began: 2014
Project Description: The scope of this project is to rehabilitate and renovate the Borough building.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 23,182 - (23,182) - - - - -
Construction 1,931,702 - - 1,931,702 - - 1,908,182 - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - 338 - (338) - - - - -
Overhead - - - - - - - - -
Totals 1,931,702$ 23,520$ -$ 1,908,182$ -$ -$ 1,908,182$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
167
Project #16001 Wilson Auditorium Fire Alarm Replacement
Fiscal Year Project Began: 2016
Project Description: The scope of this project is to replace the fire alarms at the Gerald C. Wilson Auditorium.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 110,667 109,323 - 1,344 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 1,344 - (1,344) - - - - -
Totals 110,667$ 110,667$ -$ 0$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #18001 Electric Boiler for KMS
Fiscal Year Project Began: 2018
Project Description: The scope of this project is to install an electric boiler at the Kodiak Middle School.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 23,000 16,443 - 6,557 - - - - -
Construction 208,000 234,495 - (26,495) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 25,000 - - 25,000 - - - - -
Overhead 19,000 8,641 - 10,359 15,421 - - - -
Totals 275,000$ 259,579$ -$ 15,421$ 15,421$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
168
Fund 470-Bonded Renewal & Replacement
Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
Bond Proceeds (2015 GO Bond Series) 10,230,000 7,211,167 - 3,018,833
#15010 Playground Replacements State Grant 50,000 50,000 - -
Interest Earning - 73,672 - -
Total Revenues 10,280,000$ 7,334,839$ -$ 3,018,833$
Projects:
Project #15004 East Elementary School Renovation 1,592,841 1,079,161 - 513,681
Project #15007 KMS Fire Alarms, HVAC & Elevator Controls 2,035,193 1,499,045 Y - 536,148
Project #15008 Akhiok, Karluk & Ouzinkie Schools Flooring 403,489 405,382 Y - (1,893)
Project #15009 Paving and UST Replacement 1,797,829 734,064 - 1,063,765
Project #15010 Playground Replacements 879,440 852,023 Y - 27,417
Project #15011 Main, Old Harbor & Port Lions UST Replacement 552,375 164,950 - 387,425
Project #17006 Main Elementary Elevated Walkway 347,500 301,644 Y - 45,856
Project #18101 KMS Boiler Replacement 397,633 11,249 - 386,384
Previously completed projects 2,273,700
Total Expenditures 10,280,000$ 2,983,588$ -$ 1,047,935$
CURRENT FUND ACTIVITY
169
FY2019 FY2020 FY2021 FY2022 FY2023
- - - - -
- - - - -
-
-$ -$ -$ -$ -$
513,681 - - - -
536,148 - - - -
- - - - -
1,063,765 - - - -
- - - - -
387,425 - - - -
- - - - -
386,384 - - - -
1,049,829$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
170
Project #15004 East Elementary School Renovation
Fiscal Year Project Began: 2016
Project Description: This scope of this project is to renovate East Elementary.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 116,549 93,547 - 23,002 23,002 - - - -
Construction 1,294,993 932,564 - 362,429 362,429 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 64,750 - - 64,750 64,750 - - - -
Overhead 116,549 53,050 - 63,499 63,500 - - - -
Totals 1,592,841$ 1,079,161$ -$ 513,681$ 513,681$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #15007 KMS Fire Alarm, HVAC and Elevator Controls
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to replace the fire alarms, HVAC system and elevator controls at the Kodiak Middle School.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 164,129 148,856 - 15,273 15,273 - - - -
Construction 1,641,285 1,295,267 - 346,018 346,018 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 82,063 - - 82,063 82,063 - - - -
Overhead 147,716 54,922 - 92,794 92,794 - - - -
Totals 2,035,193$ 1,499,045$ -$ 536,148$ 536,148$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
171
Project #15008 Akhiok, Karluk, & Ouzinkie Flooring Replacement
Fiscal Year Project Began: 2016
Project Description: The scope of this project is to replace the flooring at Akhiok, Karluk, and Ouzinkie's schools.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 23,374 22,691 - 684 - - - - -
Construction 339,574 361,814 - (22,240) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 15,979 - - 15,979 - - - - -
Overhead 24,562 20,878 - 3,684 - - - - -
Totals 403,489$ 405,382$ -$ (1,893)$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #15009 Paving and UST Replacement
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to replace the UST and pavement at the Kodiak Middle School and replace pavement at Peterson.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 117,890 112,658 - 5,232 5,232 - - - -
Construction 1,473,630 590,773 - 882,857 882,857 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 73,682 - - 73,682 73,682 - - - -
Overhead 132,627 30,633 - 101,994 101,994 - - - -
Totals 1,797,829$ 734,064$ -$ 1,063,765$ 1,063,765$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
172
Project #15010 Playground Replacements
Fiscal Year Project Began: 2016
Project Description: The scope of this project is to replace playground equipment at 6 schools.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 15,376 15,376 - - - - - - -
Construction 815,962 802,700 - 13,262 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 48,102 33,947 - 14,155 - - - - -
Totals 879,440$ 852,023$ -$ 27,417$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #15011 Main, Old Harbor, & Port Lions UST
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to replace USTs at the Main, Old Harbor, & Port Lions schools.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 41,709 47,322 - (5,613) - - - - -
Construction 447,952 97,957 - 349,995 349,995 - - - -
Equipment - - - - - - - - -
Other Services - - - - 16,785 - - - -
Contingency 22,398 - - 22,398 - - - - -
Overhead 40,316 19,672 - 20,644 20,645 - - - -
Totals 552,375$ 164,950$ -$ 387,425$ 387,425$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
173
Project #17006 Main Elementary Elevated Walkway
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to repair the elevated walkway at the Main Elementary
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 27,800 25,156 - 2,644 - - - - -
Construction 278,000 255,701 - 22,299 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 27,800 - - 27,800 - - - - -
Overhead 13,900 20,788 - (6,888) - - - - -
Totals 347,500$ 301,644$ -$ 45,856$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #18101 KMS Boiler Replacement
Fiscal Year Project Began: 2018
Project Description: The scope of this project is to install a new boiler at the Kodiak Middle School.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 32,067 10,372 - 21,695 21,695 - - - -
Construction 320,672 - - 320,672 320,672 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 16,034 - - 16,034 16,034 - - - -
Overhead 28,860 877 - 27,983 27,983 - - - -
Totals 397,633$ 11,249$ -$ 386,384$ 386,384$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
174
Fund 490-Landfill Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
ACWF Loan 505031 3,000,000 3,000,000 - -
Revenue Bonds 3,650,000 3,650,000 - -
State Lgeislative Grants 7,529,000 7,529,000 - -
ACWF Loan 505041 14,463,548 12,675,537 - 1,788,011
ACWF Loan 505061 3,000,000 3,000,000 - -
Transfers in from Fund 530 975,000 875,000 - 100,000
Interest Earnings 357,452 - - -
Total Revenues 32,975,000$ 30,729,537$ -$ 1,888,011$
Projects:
Project #07013 Landfill Lateral Expansion 32,000,000 28,334,244 - 3,665,756
Project #17001 Landfill Scale Shack 100,000 39,762 - 60,238
Project #17002 Landfill Baler Building Siding & Roof 875,000 140,361 - 734,639
Total Expenditures 32,975,000$ 28,514,368$ -$ -$ 4,460,632$
CURRENT FUND ACTIVITY
175
176
Project #07013 Landfill Lateral Expansion
Fiscal Year Project Began: 2007
Project Description: This scope of this project is to expand the landfill.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House 200,000 167,578 - 32,422 32,422 - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 3,750,000 3,495,730 - 254,270 254,270 - - - -
Construction 25,000,000 24,165,665 - 834,335 834,335 - - - -
Equipment 75,000 1,240 - 73,760 73,760 - - - -
Other Services 10,000 7,670 - 2,330 2,330 - - - -
Contingency 2,215,000 - - 2,215,000 2,215,000 - - - -
Overhead 750,000 496,362 - 253,638 253,639 - - - -
Totals 32,000,000$ 28,334,244$ -$ 3,665,756$ 3,665,756$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #17001 Landfill Scale Shack
Fiscal Year Project Began: 2017
Project Description: The scope of this project is upgrade the scale shack at the landfill.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 75,000 38,526 - 36,474 36,474 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 25,000 1,236 - 23,764 23,764 - - - -
Totals 100,000$ 39,762$ -$ 60,238$ 60,238$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
177
Project #17002 Baler Building Siding & Roof
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to replace the siding and roof of the baler building at the landfill.
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 67,800 67,646 - 154 154 - - - -
Construction 687,000 44,620 - 642,380 642,380 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 75,000 - - 75,000 75,000 - - - -
Overhead 45,200 28,095 - 17,105 17,105 - - - -
Totals 875,000$ 140,361$ -$ 734,639$ 734,639$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
178
Fund 495-Hospital and Long-Term Care
Capital Projects:
Project Budget as
07/01/2017
Life-to-Date
Usage
as of 06/30/18 CompletedFY 2018
Amendments
Project Budget
Remaining as of
06/30/2018
Revenues:
Transfers in from Fund 540 726,000 726,000 - -
Total Revenues 726,000$ 726,000$ -$ -$
Projects:
Project #18002 PKIMC Roof 118,000 2,808 - 115,192
Project #18003 PKIMC Fire Suppression 608,000 1,134 - 606,866
Total Expenditures 726,000$ 3,942$ -$ 722,058$
CURRENT FUND ACTIVITY
179
FY2019 FY2020 FY2021 FY2022 FY2023
- - - - -
-$ -$ -$ -$ -$
115,192 - - - -
606,866 - - - -
722,058$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
180
Project #18002 PKIMC Roof
Fiscal Year Project Began: 2018
Project Description: This scope of this project is to replace the roof of the hospital building
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures as
of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 11,800 - - 11,800 11,800 - - - -
Construction 89,680 - - 89,680 89,680 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 5,900 - - 5,900 5,900 - - - -
Overhead 10,620 2,808 - 7,812 7,812 - - - -
Totals 118,000$ 2,808$ -$ 115,192$ 115,192$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #18003 PKIMC Fire Suppression
Fiscal Year Project Began: 2018
Project Description: The scope of this project is for the upgrade and replacement of the fire suppression and alarm system at the Providence Hospital
Expenditure
Category
Estimated
Total Project
Budget
Project
Expenditures
as of 6/30/18
FY2018
Additions
Project Budget
Remaining as of
6/30/18 FY2019 FY2020 FY2021 FY2022 FY2023
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 60,800 59 - 60,741 60,741 - - - -
Construction 474,240 - - 474,240 474,240 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 30,400 - - 30,400 30,400 - - - -
Overhead 42,560 1,075 - 41,485 41,485 - - - -
Totals 608,000$ 1,134$ -$ 606,866$ 606,866$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
181
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.
Enterprise funds do not include special revenue, debt service or capital projects funds.
Funds included in this section are:
Municipal Solid Waste Collection and Disposal
Hospital Facility
Long-Term Care Facility
Kodiak Fisheries Research Facility
911 Service
182
Municipal Solid
Waste Collection
and Disposal
Hospital
Facility
Long-Term Care
Center
Kodiak Fisheries
Research Center
911
Service Total
Beginning Net Assets 4,839,452$ 24,066,095$ 1,812,552$ 11,800,759$ -$ 42,518,858$
Revenues
Disposal Fees 4,023,753 - - - - 4,023,753
Rents and Royalties - 1,384,272 1,043,628 754,654 - 3,182,554
PERS on Behalf Payment 49,980 - - 8,290 - 58,270
Metal Recycling 10,300 - - - - 10,300
Customer Charges - - - - 250,000 250,000
Interest Earnings 24,000 68,414 32,300 61,155 - 185,869
Proceeds of Long Term Debt 27,211 - - - - 27,211
Use of Fund Balance - - - 891,694 - 891,694
Transfers in - - - 45,000 - 45,000
Total Revenues and Transfers In 4,135,244 1,452,686 1,075,928 1,760,793 250,000 8,674,651
Total Available Funds 8,974,696 25,518,781 2,888,480 13,561,552 250,000 51,193,509
Expenses
Waste Disposal - - - - -
Personnel Costs 1,448,890 40,319 - 254,064 1,500 1,744,773
Contracted Services 243,000 - - - 248,400 491,400
Dorm Facility - - - 57,553 - 57,553
Depreciation 296,570 1,062,092 518,933 696,476 - 2,574,071
Debt Service Interest 330,724 - 478,075 - - 808,799
Support Goods & Services 1,029,060 350,275 78,920 320,700
Other 787,000 - - 432,000 100 1,219,100
Total Use of Funds 4,135,244 1,452,686 1,075,928 1,760,793 250,000 6,895,696
Est. Net Assets 06/30/2019 4,839,452$ 24,066,095$ 1,812,552$ 11,800,759$ -$ 44,297,813$
ENTERPRISE FUNDS BUDGET SUMMARY
183
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL FY2019
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 and Facilities Department is responsible for the administration, operation, and maintenance of
the solid waste baling (baler) facility, landfill area, and the newly completed Leachate Treatment Plant. The landfill
is operated in compliance with federal, state, and local regulations and guidelines.
GOALS AND OBJECTIVES:
To provide cost-effective, environmentally safe waste collection, disposal, and recycling services for Kodiak
Island.
-term contract for collection.
ANALYSIS: Staff has recently completed the Municipal Solid Waste Permit Renewal with consultant, Jacobs, and it
has been approved by the ADEC (Alaska Department of Environmental Conservation). This permit application is
required every six years by Alaska statute. The annual survey for the rock cover material stock piles, remaining
permitted landfill airspace, and slope monitoring is underway with an anticipated completion date of mid-July; the
next slope monitoring event is not until 2019. This survey is required for audit, MSW (Municipal Solid Waste)
permit, and associated closure/post closure requirements.
This construction season will see the replacement of the roof, siding, and garage doors on the baler facility
building. Staff will strive to minimize the effects on residents as well as commercial use of the landfill. Scheduled
required shutdowns due to construction will be advertised well in advance to minimize impacts.
The Leachate Treatment Plant has recently been plagued with calcium deposits on the filter membranes in the
system. Staff, SUEZ (formerly General Electric Water/Wastewater), and Jacobs have been collaborating to identify
the cause and solution for this event. Dramatic improvements have been seen in the amount of treated water
passing through the associated systems. Staff and consultants are also working to reduce the ammonia discharge
levels to consistently meet the discharge permit requirements. ADEC is aware of the concern and has been
monitoring progress and cooperatively involved in the periodic permit exceedances.
Staff has met with the borough’s Solid Waste Advisory Board and has discussed increased attention for public
outreach and education. Staff has also been in contact with the ADEC regarding available curriculums that may be
available for review to discuss potential implementation in the local schools and community groups.
184
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Penalties/Interest on Tax 10,465$ 5,790$ 5,000$ 525$ 5,000$
Licenses & Permits - - - - -
PERS on Behalf Payment 39,322 24,866 36,703 18,568 49,980
Disposal Fees 2,842,968 3,069,746 3,673,925 3,751,605 4,023,753
Interest Earnings 71,983 30,576 36,500 32,435 19,000
Miscellaneous 397,784 41,413 19,000 61,738 10,300
Transfers In - - - - -
Premium on Bonds 27,211 27,211 - 27,211 27,211
Use of Fund Balance - - - - -
Total Revenues 3,389,733$ 3,199,602$ 3,771,128$ 3,892,081$ 4,135,244$
SOLID WASTE DISPOSAL
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 591,915$ 541,878$ 799,968$ 551,078$ 542,797$
Employee Benefits 511,297 347,125 568,354 358,044 417,971
Contracted Services 140,084 227,279 124,000 183,611 158,000
Legal Fees 27,746 30,018 5,000 14,897 5,000
Contributions 34,885 35,880 40,000 36,383 40,000
Support Goods & Services 671,140 616,949 554,081 568,470 770,600
Capital Outlay - - - 7,000 -
Debt Service Interest 191,064 334,469 105,975 123,205 115,475
Closure/Post Closure 2,030,954 154,010 35,000 331,000 730,000
Other - - - 206,822 -
Depreciation 302,906 294,026 439,000 279,820 296,570
Sub-Total 4,501,991$ 2,581,634$ 2,671,378$ 2,660,330$ 3,076,413$
LEACHATE TREATMENT PLANT
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel Services 56,686$ 130,278$ 154,616$ 139,894$ 305,780$
Employee Benefits 39,895 93,816 74,744 100,636 182,342
Professional Services 27,751 46,549 40,000 101,309 80,000
Support Goods & Services 138,545 204,520 191,700 221,665 258,460
Capital Outlay - 620 10,000 10,756 17,000
Debt Service Interest - 59,900 91,765 223,171 215,249
Depreciation - - 536,925 - -
Sub-Total 262,877$ 535,683$ 1,099,750$ 797,430$ 1,058,831$
Total Expenditures 4,764,868$ 3,117,317$ 3,771,128$ 3,457,761$ 4,135,244$
185
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL (CONT.) FY2019
SIGNIFICANT BUDGET CHANGES: The Baler Building R&R Project original approved budget is $750,000. Staff has
requested an additional $125,000 to replace the front garage doors on the facility.
Staff has requested $40,000 be transferred to begin the planning process for the removal of the existing
underground fuel storage tank. This request will fund the project design and proposal package. This project will
reduce the risk of contaminating the subsoils at the facility.
A transfer of funds has been requested from the Enterprise Fund Balance account of $50,000 for the increased cost
of treatment chemicals and required testing to correct the calcium deposit and high ammonia discharge issues.
Solid Waste Disposal Positions FY2015 FY2016 FY2017 FY2018
FY2019
Budget
Environmental Specialist 1 1 0 0 1
Baler/Landfill Supervisor 1 1 1 1 1
Baler Operator II 2 1 1 1 1
Baler Operator I 3 4 4 4 4
Landfill Attendant 0 0 0 0 1
Total Number of Employees 7 7 6 6 8
Leachate Treatment Plant Positions FY2015 FY2016 FY2017 FY2018
FY2019
Budget
Treatment Plant Operator Lead 0 1 1 1 1
Treatment Plant Operator 0 0 0 0 0
Treatment Plant Operator Trainee 0 0 1 1 1
Total Number of Employees 0 1 2 2 2
Personnel
186
HOSPITAL FUND FY2019
PROGRAM DESCRIPTION: The Hospital Facilities Fund collects lease revenues and other resources to be used for
care and maintenance of current hospital facilities. On April 22, 1997, the Kodiak Island Borough leased the Kodiak
Island Hospital to Providence Health and Services of Alaska. The hospital is now known as the Providence Kodiak
Island Medical Center. In FY2017, the original 20-year lease ended and a new lease was negotiated. The new lease
began July 1, 2017.
GOALS AND OBJECTIVES:
To continue a healthy partnership between the Borough and Providence Health and Services of Alaska for the
benefit of the community.
ANALYSIS: As an enterprise fund (a business type fund), the lease annual revenue should match or exceed annual
expenditures. Planned exceptions to this would be the use of fund balance for capital projects.
SIGNIFICANT BUDGET CHANGES:
The final disbursement of a charitable trust contribution was received in FY2017,
With a new lease in place, capital improvement projects will begin. These projects will be funded
through operating transfers from the enterprise fund the Capital Project Fund 495.
187
HOSPITAL FUND (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Interest Earnings 147,986$ 136,829$ 129,000$ 23,850$ 68,414$
LTC Lease 1,239,827 - - - -
Providence Lease 720,000 660,000 1,384,272 1,384,272 1,384,272
Other - - - - -
Use of Fund Balance - - 554,362 - -
Operating Transfers In 66,500 1,089,372 - - -
Premium on Bonds 113,821 - - - -
Total Revenues 2,288,134$ 1,886,201$ 2,067,634$ 1,408,122$ 1,452,686$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Employee Salaries 30,000$ 34,000$ 34,000$ 34,000$ 40,319$
Employee Benefits - - -
Support Goods & Services 49 368 871,016 22,818 350,275
Contracted Services 8,436 - - -
Depreciation 842,644 1,121,711 1,162,618 1,085,223 1,062,092
Debt Service Interest 782,943 - - - -
Other - - - 277,007
Operating Transfers - - - 726,000 -
Contributions 108,000 108,000 - - -
Total Expenditures 1,763,636$ 1,272,515$ 2,067,634$ 2,145,048$ 1,452,686$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Personnel
There is no personnel for this fund.
188
LONG-TERM CENTER CARE FUND FY2019
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 of Alaska. Until
GOALS AND OBJECTIVES:
To continue a healthy partnership between the Borough and Providence Health and Services of Alaska for the
benefit of the community.
ANALYSIS: As an enterprise fund (a business type fund), the lease annual revenue should match or exceed annual
expenditures. This lease revenue for this fund is based, in part, on repayment of the revenue bond used to
construct the facility and the cost of insurance. Therefore, there will be some fluctuation in revenues.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes.
189
LONG-TERM CENTER CARE FUND, CONT. FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Interest Earnings -$ 75$ -$ 2,754$ 32,300$
LTC Lease - 1,119,929 1,143,322 1,093,475 1,043,628
Providence Lease - - - - -
Other - 16,623 - - -
Use of Fund Balance - - - - -
Operating Transfers In - - - - -
Premium on Bonds - 57,804 - - -
Total Revenues -$ 1,194,431$ 1,143,322$ 1,096,229$ 1,075,928$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Employee Salaries -$ -$ -$ -$ -$
Employee Benefits - - - - -
Legal Fees - 112 - - -
Support Goods & Services - 43,536 457,334 16,042 78,920
Contracted Services - - - - -
Depreciation - 518,933 - 518,933 518,933
Debt Service Interest - 611,781 685,988 530,863 478,075
Operating Transfers - 54,590 - - -
Contributions - 11,500 - - -
Total Expenditures -$ 1,240,452$ 1,143,322$ 1,065,838$ 1,075,928$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Personnel
There is no personnel for this fund.
190
KODIAK FISHERIES RESEARCH CENTER FY2019
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 tenants of the facility are
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 AND OBJECTIVES:
To provide a world-class research center for use by various tenants and for community enjoyment.
-lasting landlord partnership with the tenants of KFRC.
ANALYSIS: Recent upgrades to the Direct Digital Controls (DDC) for the HVAC system at the facility have been
completed. Significant improvements have been verified regarding the reaction time of the system and the
improved notification of critical alarms for the facility. Staff anticipates the replacement of the raw seawater
pumps to be completed this summer. The next large project anticipated for this facility is the upgrade or
replacement of the fire alarm system software and required hardware due to the age of the system and original
hardware.
Staff anticipates the sprinkler system piping in the seawater intake structure will require replacement this year due
to visible corrosion and age. Estimates will be prepared and a proposal package will be developed for this work.
SIGNIFICANT BUDGET CHANGES: No significant budget changes are projected at this time.
Kodiak Fisheries Research Center Positions FY2015 FY2016 FY2017 FY2018
FY2019
Budget
Interpretive Specialist/Receptionist 0.5 0.5 0.5 0.5 0.5
Maintenance Engineer 1 1 1 1 1
Total Number of Employees 1.5 1.5 1.5 1.5 1.5
Personnel
191
KODIAK FISHERIES RESEARCH CENTER (CONT.) FY2019
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
PERS on Behalf Payment 13,788$ 6,912$ 6,392$ 4,859$ 8,290$
Interest Earnings 32,212 69,506 93,214 66,047 61,155
Rents & Royalties 3,353,718 847,642 903,815 826,282 754,654
Miscellaneous - Classified - - - 365 -
Operating Transfers In - 64,180 45,000 45,000 45,000
Use of Fund Balance - - 575,399 - 891,694
Total Revenues 3,399,718$ 988,240$ 1,623,820$ 942,552$ 1,760,793$
RESEARCH FACILITY
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel 211,220$ 185,943$ 178,226$ 184,973$ 154,206$
Employee Benefits 179,491 187,479 107,912 108,393 99,858
Support Goods & Services 7,163 11,528 167,500 10,352 320,700
Capital Outlay - - 6,000 - -
Depreciation 641,669 702,501 667,071 699,011 696,476
Debt Service - Interest 148,663 - - - -
Janitorial 51,990 53,395 61,500 60,784 60,500
Heating 54,179 76,003 90,000 77,905 90,000
Electrical 139,799 142,640 146,000 132,639 146,000
Plumbing 45,018 46,972 52,000 57,594 60,500
Air Conditioning 143 42 2,000 981 1,500
Elevators 2,680 1,800 2,500 2,250 2,500
Miscellaneous 36,873 49,677 50,700 33,619 56,000
Bldg Repair/Maint 770 7,868 40,000 21,050 15,000
Other - - - - -
Sub-Total 1,519,659$ 1,465,849$ 1,571,409$ 1,389,551$ 1,703,240$
DORM FACILITY
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Personnel 4,598$ 7,638$ 7,578$ 5,433$ 8,484$
Employee Benefits 2,759 4,977 4,083 3,615 6,369
Support Goods & Services - - - - -
Janitorial 1,460 2,355 2,500 660 2,500
Heating 6,607 8,103 11,500 9,705 11,500
Electrical 4,380 22,530 5,800 4,219 5,800
Plumbing 5,389 12,705 11,500 6,506 12,000
Air Conditioning - - - - -
Elevators - - - - -
Miscellaneous 7,149 7,532 8,450 9,305 9,900
Bldg Repair/Maint 410 323 1,000 839 1,000
Sub-Total 32,753$ 66,162$ 52,411$ 40,280$ 57,553$
Total Expenditures 1,552,412$ 1,532,011$ 1,623,820$ 1,429,831$ 1,760,793$
192
911 SERVICE FY2019
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) 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 and addressing that supports the 911
system.
GOALS AND OBJECTIVES:
To continue a healthy partnership between the Borough and City of Kodiak for the benefit of the community’s
911 service.
ANALYSIS: None.
SIGNIFICANT BUDGET CHANGES: With the rate change in FY2018 from $0.75 per land line to $2.00 for any phone
service line (including cellular phone lines), the annual revenues increase by than $200,000.
Revenues
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Interest Earnings -$ -$ -$ -$ -$
Customer Charges 30,417 28,409 240,000 255,617 250,000
Total Revenues 30,417$ 28,409$ 240,000$ 255,617$ 250,000$
Expenditures
FY2016
Actual
FY2017
Actual
FY2018
Budget
FY2018
Actual
FY2019
Budget
Allocated Salaries 1,500$ 1,500$ 1,500$ 1,500$ 1,500$
Contracted Services 28,818 26,856 238,400 253,983 248,400
Support Goods & Services 99 53 100 133 100
Total Expenditures 30,417$ 28,409$ 240,000$ 255,617$ 250,000$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Budgeted
Total Number of Employees - - - - -
Personnel
There is no personnel for this fund.
ACRONYMS
193
TERM STANDS FOR
ADA Americans with Disabilities Act
ADEC Alaska Department of
Environmental Conservation
ADEED Alaska Department of Education
& Early Development
AHFC Alaska Housing Finance
Corporation
AICPAS American Institute of Certified
Public Accountants. A member
organization representing the
accounting profession. They set
ethical standards, auditing
standards and develop the CPA
exam.
AML Alaska Municipal League
AS Alaska Statute
BLM Bureau of Land Management. A
federal department responsible
for managing most vacant
federally-owned land.
BVFD Bayside Volunteer Fire
Department
CAFR Comprehensive Annual Financial
Report
CDD Community Development
Department
CIP Capital Improvement Program
CPI Consumer Product Index
DDC Direct Digital Control
DOR Alaska Department of Revenue
DHS &
EM
Alaska Department of Homeland
Security & Emergency
Management
EMS Emergency Medical Services
EMT Emergency Medical Technician
EPA Environmental Protection Agency
FWS Fish and Wildlife Service
FY Fiscal Year
GAAP Generally accepted accounting
principles
GASB Governmental Accounting
Standards Board
GFOA Government Finance Officers
Association
GIS Geographic Information System
GPM Gallons per minute
HVAC Heating, Ventilation and Air
Conditioning
TERM STANDS FOR
ICS Incident Command System
IMT Incident Management Team
ISO Insurance Service Office
IT Information Technology
KFRC Kodiak Fisheries Research Center
KIB Kodiak Island Borough
KIBC Kodiak Island Borough Code
KIBSD Kodiak Island Borough School
District
LEPC Local Emergency Planning
Committee
NFPA National Fire Protection
Association
NMFS National Marine Fisheries
Service, a subsidiary of NOAA
NOAA National Oceanic and
Atmospheric Administration
OSHA Occupational Safety and Health
Administration
PC Personal computer
PERS Public Employees’ Retirement
System
PILT Payment In Lieu of Tax
P&Z Planning and Zoning Commission
RFP Request for Proposal
RSA Road Service Area
R&R Renewal and Replacement
SARA
Title III
Title III of the Superfund
Amendments and
Reauthorization Act; commonly
known as the Emergency
Planning & Community Right-to-
know Act
SAWS Siren Alert Warning System
SCBA Self-contained Breathing
Apparatus
SWAMC Southwest Alaska Municipal
Conference
SWAB Solid Waste Advisory Board
TCA Tax Code Area
USCG United States Coast Guard
WBFD Womens’ Bay Fire Department
GLOSSARY
194
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 to the budget document which consolidates all beginning-of-the-year
operating appropriations and new capital project appropriations.
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 they may be expended.
ASSEMBLY: The governing body of the Kodiak Island Borough. Seven members and one mayor are elected at large
by the voters of the Kodiak Island Borough.
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 upon personal and real property owned by taxpayers. State law
requires all taxable property to be assessed annually at 100% of market value.
AT LARGE: An elected official who is elected to serve an entire area rather than one area or subdivision.
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 cash or accrual method.
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 period of time
and the purposed means of financing them. Since the term budget designates the financial plan presented
to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
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
GLOSSARY
195
estimates. The third part 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.
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 proprietary and trust funds).
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: 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 services that the Borough receives primarily from an outside
company.
DEBIT 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 accounting period.
DEPRECIATION: This occurs when the cost of an asset is spread over its useful life.
ELECTORATE: All residents who are eligible to vote in an election.
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.
ENTERPRISE FUND: A propriety fund established to account for operations that are financed and operated in a
manner similar to a 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: A 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.
GLOSSARY
196
EXPENSE: An outflow 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.
FISCAL YEAR: The twelve-month accounting 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 count 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 Service, Capital Projects, Enterprise, Internal Service,
and Trust and Agency.
GENERAL FUND: A type of governmental fund used to account for regular day-to-day Borough operations revenue
and expenditures, including transactions which are not accounted for in specific purpose (special revenue)
funds.
GENERAL OBLIGATION BONDS: Debts that are backed by the full faith and credit of a government agency.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: 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.
GOAL: The overall purpose(s) or reason(s) for a department or fund to exist which is tied to the Borough’s Strategic
Plan.
GOVERNMENT FINANCE OFFICERS ASSOCIATION: A professional association of state, provincial and local
government finance officers.
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.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD: The authoritative accounting and financial reporting
standard-setting body for state and local governments.
IN-KIND SERVICES: These are services that the Borough pays directly on behalf of the school district, these are
services such as audit expenses and insurance.
INTERFUND TRANSFERS: These are amounts transferred from one fund to another, including reimbursements,
residual equity transfers and operating transfers.
INTERGOVERNMENTAL REVENUE: Revenues from other governments; usually in the forms of grants, entitlements,
shared revenues or payments in lieu of taxes.
GLOSSARY
197
INVESTMENT: Securities held for the production of income in the form of interest, in compliance with the policies
set out by Borough Code.
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.
When this time is reached, the appropriation will ‘lapse.’
LEVY: To impose taxes, special assessments, or service charges for the support of government activities. It is also
used to denote the total amount of taxes, special assessments, or service charges imposed by a
government.
LIABILITY: Debt or other legal obligation arising from the present obligation of a particular entity to transfer assets
or provide services to other entities in the future as a result of past transactions or events.
MAJOR FUND: Any fund where the assets, revenues or expenditures are at least 10 percent of the total of the
overall fund type; and its assets, revenues or expenditures is at least five percent of the overall total of
the government’s assets, revenues or expenditures; or is of major public interest. Major funds meeting
these requirements are reported as a separate column in the basic financial statements of the
comprehensive annual financial report (CAFR).
MEASUREMENT FOCUS: This accounting convention 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 (revenues and expenses).
MILL: The measure of the rate of property taxation, representing one 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.
MODIFIED ACCRUAL BASIS OF ACCOUTING: 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 current 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 uses, and (2) prepaid insurance and
similar items that may be considered expenditures either when paid for or when consumed. All
government funds, except trust funds, and agency funds are accounted for using the modified accrual
basis of accounting.
NON-MAJOR FUND: Any fund that does not meet the requirements for a major fund. Non-major funds are
consolidated into a single column in the basic financial statements of the comprehensive annual financial
report (CAFR).
OBJECTIVE: An objective is a specific way or action in which a department or fund will accomplish a specific goal.
OBSOLETE: A piece of equipment or a 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 service
delivery activities of a government are controlled. The law usually requires the use of an annual operating
GLOSSARY
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budget. Annual operating budgets are essential to sound financial management and should be adopted by
every government.
OPERATING TRANSFERS: All inter-fund 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 services charges usually require ordinances.
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 RESPONSIBILITY: 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 of management, ability to significantly influence operations and accountability for fiscal
matters.
PERFORMANCE INDICATOR: A measurable standard in which a department or fund can show that an objective is
being accomplished.
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 term (goals) and in the short term (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(s) 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 specified targets
toward which a manager can plan, schedule work activities, and make staff assignments. Objectives
should be quantifiably be addressed in terms such as “increase” (an activity), “maintain” (a service level),
“reduce” (the incidence), or to “eliminate” (a problem).
PROPERTY TAX: A tax levied based on the assessed value of a property.
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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 funds used by the Borough are the
Enterprise Funds.
PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain
services for a stated, estimated price. Outstanding (unfulfilled) purchase orders are called encumbrances.
REGULAR MEETING: A meeting occurring on the second and third Thursday of each month in which Assembly
action is taken, comments are on record and other official business is conducted.
REQUEST FOR PROPOSAL: A written request asking vendors to submit bids with specifications and pricing that fits
the scope of the request. This can be done for products or services.
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. Resolutions have a lower legal status 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.
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.
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.
WORK SESSION: An unofficial meeting of the Borough Assembly in which discussions take place, questions are
posed for staff to answer and review of upcoming regular meeting packet material is conducted.
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Map of location of KIB Assembly Work Sessions, KIBSD Conference Room