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2020-02-15 Special Work Session Visit our website at www.kodiakak.us www.facebook.com/Kodiakislandborough @KodiakBorough Kodiak Island Borough Assembly Budget Special Work Session Saturday, February 15, 2020, 9:00 a.m. Assembly Chambers Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal Assembly action are placed on regular Assembly meeting agenda. Citizen’s comments at work sessions are NOT considered part of the official record. Citizen’s comments intended for the “official record” should be made at a regular Assembly meeting. Page 1. CITIZENS’ COMMENTS (Limited to Three Minutes per Speaker) 2. AGENDA ITEMS 2 - 57 a. FY2021 Budget Discussion 1st budget distribution 2-7-20 FY21 Budget Information 2-10-20 Page 1 of 57 Kodiak Island Borough OFFICE of the MANAGER 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9301 Fax (907) 486-9374 E-mail: mpowers@kodiakak.us Memorandum Date: February 7, 2020 To: Mayor and Assembly From: Michael Powers, Borough Manager Dora Cross, Finance Director Subject: Policy Direction Staff has identified several funds that require assembly direction prior to being able to formulate a FY21 budget for them. They are: 1. Revenue-Staff has taken a conservative approach to General Fund Revenue based upon known decreases in State funding, uncertainty in fisheries revenues, Federal PILT issues and presumed flat assessed values. Is there any direction or guidance the Assembly wishes to provide in this regard? 2. School Funding has been kept as level pursuant to the draft budgeting provided by the school district. Does the Assembly have direction it wants to provide in this regard? 3. Fund 100- Department 175 Emergency preparedness: We do not have a dedicated source of funding and all staff needs additional training which will ultimately require additional resources as well as a time commitment for training. As staff numbers have decreased over the past couple of years, this has made it more difficult to get the training accomplished. What priority does the Assembly place on this? 4. Fund 100- Dept’s 191 & 192 Nonprofits: Previously, the Assembly provided direction to reduce funding over a three-year period that we have completed. Staff has drafted this first version with level funding. What does the Assembly wish to do with nonprofit funding? 5. Fund 234 – LEPC (Local Emergency Preparedness Committee): The Community Development director has indicated expenses, however there is no expectation of receiving grant funding from the State of Alaska for this. For FY20, the assembly transferred $13,000 from the general fund to cover that year’s expenses. Does the assembly wish to do the same in FY21? AGENDA ITEM #2.a. FY2021 Budget Discussion Page 2 of 57 6. Fund 276 – Facilities Fund: The assembly is able to annually direct 85% of the prior year’s funds excess earnings. During the first six month of FY20 (through 12/31/20), fund earnings are $528,671. What percentage of total FY20 earnings does the assembly want to allocate to Insurance, Debt Service, and Maintenance & Repair of Borough buildings? 7. Fund 277 – Tourism Development: Will the assembly be requesting applications for distribution of money from transient accommodation tax revenues? If not, who and how much would the Assembly like to distribute money to? 8. Fund 278 – Commercial Passenger Vessel: Staff has not budgeted any expenses for this fund, what is the long-term plan for this fund? AGENDA ITEM #2.a. FY2021 Budget Discussion Page 3 of 57 2/6/20  dlc Legal Month Proposed Date Budget Action Item Responsible Party Authority Saturday  2/15/2020 Assembly Discusses Mill Rates, General Fund, and Special Revenue  Funds & Enterprise Funds Without Active Oversight Manager, Finance  Director, Department  Directors & Assembly KIBC 3.05.020 &  4.20.010 2/27/2020 Assembly Discusses Mill Rates and General Fund  Saturday  3/14/2020 Assembly Reviews Budgets for General Fund and Enterprise Funds  with oversight Manager, Finance  Director, Department  Directors & Assembly KIBC 3.05.020 &  4.20.010 March 31st 3/31/2020 Service Area Budgets due to Clerk & Finance Departments Service Area Board  Chairs KIBC 4.20.030(A&B) Saturday  4/11/2020 Assembly meets with Service Area Representative (with active  boards) to discuss budgets Assembly and Service  Area Board  Representatives By April 30th Worksession  04/30/20 Manager's Budget presentation to Assembly Manager & Assembly KIBC 3.15.030(A) First Reading of Budget Ordinance Manager, Finance  Director & Assembly KIBC 3.15.050‐060 By April 30th School District Funding Request to Manager School District &  Manager KIBC 3.15.030(B) Resolution Identifying minimum funding to the School District  (within 30 days of receipt of School District Budget Request) Manager, Finance  Director & Assembly AS14.14.060(c.) By June 10th Second Reading of Budget Ordinance & adoption of Budget  Ordinance Manager & Assembly KIBC 3.15.050‐060 Resolution for Annual Fee Schedule Manager, Finance  Director, Department  Directors, & Assembly KIBC 3.10.190 Kodiak Island Borough Fiscal Year 2021 Budget Calendar AGENDA ITEM #2.a. FY2021 Budget Discussion Page 4 of 57 Assembly Review Schedule: Kodiak Island Borough ‐ Fund/Department Listing (summary) Feb 15th (details) Feb 27th updated 2/6/20 dlc Mar 14th Fund‐Dept. Dept. Responsible Apr 11th Number Name Employee/Entity Apr 30th 100‐000 GF ‐ Revenues Dora 100‐100 GF ‐ Legislative Tara 100‐105 GF ‐ Borough Management Michael 100‐110 GF ‐ Borough Clerk Tara 100‐115 GF ‐ Borough Attorney Michael 100‐120 GF ‐ Finance Department Dora 100‐125 GF ‐ Information Technology Dora 100‐130 GF ‐ Assessing Department Seema 100‐135 GF ‐ Engineering / Facilities Dave 100‐140 GF ‐ Community Development Erin 100‐142 GF ‐ Building Official Erin 100‐160 GF ‐ Economic Development Erin 100‐165 GF ‐ General Administration Dora 100‐172 GF ‐ Parks & Recreation Dave 100‐175 GF ‐ Emergency Preparedness Erin 100‐186 GF ‐ Animal Control Erin 100‐190 GF ‐ Education / Culture / Recreation Michael 100‐191 GF ‐ Kodiak College & Libraries Michael 100‐192‐110 GF ‐ Non‐Profit Funding: Health & Social Services Michael 100‐192‐120 GF ‐ Non‐Profit Funding: Education, Culture & Recreation Michael 100‐195 GF ‐ Transfers Out Dora 201 SR ‐ Education Support Fund Dora 210 SR ‐ Land Sales ‐ Resource Management Michael 220 SR ‐ Building & Grounds Dave 220‐232  ‐ Borough Building Dave 220‐233  ‐ Mental Health Center Dave 220‐234  ‐ School Buildings Closed Schools Dave 220‐235  ‐ School Building Major Repairs Dave 220‐238  ‐ Various Borough Buildings Dave 220‐241  ‐ Project Office Dave 234 SR ‐ LEPC ‐ Emergency Planning Committee Erin 240 SR ‐ Womens Bay Road Service District Board (due 3/31) 242 SR ‐ Service District No. 1 Board (due 3/31) 244 SR ‐ Monashka Bay Road District Board (due 3/31) 246 SR ‐ Bay View Road Service District Board (due 3/31) 250 SR ‐ Fire Protection Area No. 1 ‐ Bayside Fire Station Board (due 3/31) 252 SR ‐ Womens Bay Fire Department Board (due 3/31) 254 SR ‐ KIB Airport Fire District Dora 260 SR ‐ Woodland Acre Lights Dora 261 SR ‐ Trinity Island Light District Dora 262 SR ‐ Mission Lake Tide Gate Board (due 3/31) 276 SR ‐ Facilities Fund Dora 277 SR ‐ Tourism Development Dora 278 SR ‐ Commercial Passenger Vessel Dora 300 SR ‐ Debt Service ‐ School Dora 530‐731‐701 EF ‐ Waste Disposal ‐ Landfill Dave/Dora 530‐731‐702 EF ‐ Waste Disposal ‐ Leachate Plant Dave 540 EF ‐ Hospital Enterprise Fund Dora 545 EF ‐ Long‐Term Care Health Services Dora 555‐758 EF ‐ KFRC ‐ Research Facility Dave/Dora 556 EF ‐ KFRC ‐ Dorm Facility Michael/Dora 560 EF ‐ 911 Service ‐ NIRF or 911 Service Dora GF = General Fund          SR = Special Revenue          EF = Enterprise Fund AGENDA ITEM #2.a. FY2021 Budget Discussion Page 5 of 57 Facilities Fund Life to DateRevenuesSale of Shuyak IslandInterfund Loan Interest (Funds 469, 540 & 555) Investment Interest EarningsChange in Market ValueTotalLast years interest earnings X .85Unused amounts carried forwardAmount available during current yearTransfers OutBuilding InsuranceDebt ServiceCapital Projects Total Spent Fund BalanceRules:1 maint & repair of Borough buildings2 insurance on Borough buildings3 up to 50% of total for GO bond pmts4 upgrade & reconstruction of existing facilitiesOnly 85% or prior year income can be used for:FY2016 * FY2017 FY2018 FY2019FY2020 * FY20 Actual FY2021Actual Actual Actual ActualBudget (as of 12/31/19) Budget193,375$ 617,047 497,367 797,606 982,578 750,000 527,634 750,000 (294,760) (305,976) (594,176) 642,500 1,037 515,662$ 191,391$ 203,430$ 1,625,078$ 750,000$ 528,671$ 750,000$ 760,249$ 688,859$ 422,762$ 677,965$ 835,191$ 1,057,265 1,419,060 1,669,606 1,962,158 1,962,1571,817,514$ 2,107,919$ 2,092,368$ 2,640,122$ 2,797,349$ 158,000$ -$ 10,000$ 5,000$ 5,000$ 5,000$ 150,000 151,858 65,105 338,982 417,596 417,596 90,454 286,455 55,105 333,983 412,595 412,595 398,454$ 438,313$ 130,210$ 677,965$ 835,191$ 835,191$ 39,544,920$ 39,297,998$ 39,371,218$ 40,318,331$ 40,233,140$ 39,926,620$ * Last year of * Rule Changereceiving for allowable %Facility and toward bondedKFRC loan debt paymentsinterest AGENDA ITEM #2.a. FY2021 Budget Discussion Page 6 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 20,174.55 159,796.02 737,825.22 1,448,181.84 718,025.00 709,133.93 750,000.00 311.200 Personal Property Tax 11,864.86 21,507.82 84,827.35 152,397.94 79,781.00 86,754.06 95,000.00 Property Tax Totals $32,039.41 $181,303.84 $822,652.57 $1,600,579.78 $797,806.00 $795,887.99 $845,000.00 Non-Ad Valorem Taxes 313.100 Boat Tax 22,450.90 (64.00).00 .00 .00 .00 .00 313.120 Aircraft Tax 22,200.00 26,500.00 30,000.00 30,200.00 27,000.00 29,100.00 28,000.00 Non-Ad Valorem Taxes Totals $44,650.90 $26,436.00 $30,000.00 $30,200.00 $27,000.00 $29,100.00 $28,000.00 Payment in Lieu of Taxes 314.100 PILT - Federal 1,630,517.00 1,546,288.00 1,578,030.00 1,542,393.00 1,300,000.00 40,280.00 1,300,000.00 314.200 PILT - KIHA 25,586.13 31,579.34 27,601.54 22,227.38 23,000.00 18,583.38 23,000.00 314.210 PILT - Alaska Housing 14,436.51 14,245.14 15,834.11 17,417.08 15,000.00 .00 15,000.00 Payment in Lieu of Taxes Totals $1,670,539.64 $1,592,112.48 $1,621,465.65 $1,582,037.46 $1,338,000.00 $58,863.38 $1,338,000.00 Severance Taxes 316.100 Sea Products 1,395,610.04 1,182,923.51 1,660,842.06 1,163,238.06 1,375,000.00 790,230.09 1,375,000.00 316.200 Mining - Gravel 3,063.67 73,495.53 53,618.33 5,182.78 4,000.00 2,862.43 4,000.00 316.300 Timber 92,415.71 50,087.78 101,463.04 38,276.51 30,000.00 22,860.47 20,000.00 Severance Taxes Totals $1,491,089.42 $1,306,506.82 $1,815,923.43 $1,206,697.35 $1,409,000.00 $815,952.99 $1,399,000.00 Penalties & Interest Tax 319.100 Penalties & Interest 145,066.84 213,373.11 219,086.29 288,818.29 200,000.00 170,955.49 225,000.00 Penalties & Interest Tax Totals $145,066.84 $213,373.11 $219,086.29 $288,818.29 $200,000.00 $170,955.49 $225,000.00 Licenses & Permits 322.110 Building Permits 38,176.88 57,928.33 42,465.65 99,553.45 47,700.00 48,380.46 52,000.00 322.120 Subdivision 5,710.00 6,490.00 4,200.00 6,765.00 6,200.00 1,350.00 4,000.00 322.130 Conditional Use Permit 2,750.00 1,000.00 250.00 900.00 1,700.00 .00 500.00 322.140 Zoning Compliance Permit 6,475.00 6,840.00 6,180.00 6,190.00 7,000.00 4,020.00 7,000.00 322.150 Exception Permits .00 .00 .00 100.00 .00 .00 .00 322.160 Variance Fee 1,250.00 2,455.00 650.00 1,750.00 1,400.00 250.00 500.00 322.170 Zoning Change Fee 1,100.00 .00 .00 .00 275.00 .00 .00 322.180 Electric Permit 3,709.00 3,450.75 3,872.85 4,445.50 3,600.00 2,940.00 4,000.00 322.190 Plumbing Permit 2,703.60 2,254.00 2,513.80 5,629.40 2,400.00 1,249.80 2,400.00 322.200 P & Z Review Fee 2,800.00 450.00 600.00 900.00 1,000.00 450.00 1,000.00 322.210 Special Land Use .00 1,050.00 .00 .00 .00 .00 .00 Run by Dora Cross on 02/07/2020 14:30:03 PM Page 1 of 3 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 7 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Licenses & Permits 322.230 Dog Licenses 1,477.00 1,628.00 1,467.00 1,608.00 1,400.00 .00 .00 322.239 Business License - Tobacco .00 .00 .00 400.00 300.00 300.00 .00 322.240 Business License - Marijuana .00 .00 .00 2,200.00 .00 1,000.00 300.00 322.250 Site Plan Review .00 .00 150.00 .00 .00 .00 .00 Licenses & Permits Totals $66,151.48 $83,546.08 $62,349.30 $130,441.35 $72,975.00 $59,940.26 $71,700.00 Excise Tax 323.100 Tobacco Excise Tax .00 .00 310,482.25 423,979.28 405,000.00 119,423.89 275,000.00 323.110 Marijuana Excise Tax .00 .00 .00 1,465.36 .00 1,449.35 2,500.00 Excise Tax Totals $0.00 $0.00 $310,482.25 $425,444.64 $405,000.00 $120,873.24 $277,500.00 Federal Shared Revenue 332.100 National Wildlife Refuge 203,084.00 230,082.00 191,973.00 222,000.00 180,000.00 .00 190,000.00 Federal Shared Revenue Totals $203,084.00 $230,082.00 $191,973.00 $222,000.00 $180,000.00 $0.00 $190,000.00 State Shared Revenues 335.110 State Community Assistance (formally State Revenue Sharing) 692,624.00 461,512.00 465,942.00 443,210.80 405,124.00 408,022.08 350,000.00 335.130 Fisheries Business Tax 1,382,320.42 1,270,403.28 1,103,101.42 1,816,530.38 1,200,000.00 693,326.29 .00 335.132 Business Fisheries & Landing Tax 20,369.80 60,422.12 14,867.52 184,559.55 12,000.00 98,934.73 150,000.00 335.150 Telephone & Electric 16,986.84 16,480.87 17,320.57 16,560.89 16,750.00 .00 .00 335.170 Liquor License 53.00 .00 .00 .00 .00 174.00 .00 335.175 Marijuana Licenses .00 .00 500.00 1,000.00 500.00 300.00 .00 335.190 PERS on Behalf Payment 146,085.01 107,144.56 82,920.34 137,142.18 105,000.00 71,305.08 100,000.00 335.191 PERS Forfeiture .00 .00 .00 .00 .00 10,520.95 1,000.00 State Shared Revenues Totals $2,258,439.07 $1,915,962.83 $1,684,651.85 $2,599,003.80 $1,739,374.00 $1,282,583.13 $601,000.00 Fines 351.100 Animal Control 55.00 491.00 441.00 .00 150.00 55.00 .00 Fines Totals $55.00 $491.00 $441.00 $0.00 $150.00 $55.00 $0.00 Interest Earnings 361.100 Interest Earnings 72,076.92 30,077.94 60,667.70 121,585.52 50,000.00 75,439.01 100,000.00 361.300 Change in Fair Market Value (17,866.31)(19,019.07)(49,837.69)90,043.57 .00 580.63 .00 Interest Earnings Totals $54,210.61 $11,058.87 $10,830.01 $211,629.09 $50,000.00 $76,019.64 $100,000.00 Miscellaneous - Classified 380.110 Jury Duty 125.00 175.00 250.00 300.00 200.00 300.00 200.00 380.120 Sale of Copies 96.00 67.40 95.25 .00 .00 667.50 500.00 Run by Dora Cross on 02/07/2020 14:30:03 PM Page 2 of 3 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 8 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 380.122 Sale of Maps 1,436.00 837.00 1,969.04 1,458.32 1,200.00 803.24 1,200.00 380.130 Dishonored Check Fee 181.00 361.00 219.00 245.00 150.00 25.00 100.00 380.170 Other 30,807.16 1,784.10 3,740.19 13,206.58 1,500.00 11,365.15 10,000.00 380.230 Insurance Rebate - Misc 403,958.25 .00 .00 .00 .00 .00 .00 380.260 Legal & Collection Fee Reimbursement 4,772.00 .00 .00 .00 .00 10,594.70 .00 Miscellaneous - Classified Totals $441,375.41 $3,224.50 $6,273.48 $15,209.90 $3,050.00 $23,755.59 $12,000.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 20,403.00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $20,403.00 $0.00 $0.00 Operating Transfers In 391.300 Debt Service .00 .00 492,936.00 142,177.00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $492,936.00 $142,177.00 $0.00 $0.00 $0.00 Sale of Fixed Assets 392.100 Sale / General Fixed Assets .00 .00 1,240.00 4,815.00 .00 .00 .00 Sale of Fixed Assets Totals $0.00 $0.00 $1,240.00 $4,815.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $6,406,701.78 $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,242,758.00 $3,433,986.71 $5,087,200.00 REVENUE TOTALS $6,406,701.78 $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,242,758.00 $3,433,986.71 $5,087,200.00 Fund 100 - General Fund Totals REVENUE TOTALS $6,406,701.78 $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,242,758.00 $3,433,986.71 $5,087,200.00 Fund 100 - General Fund Totals $6,406,701.78 $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,242,758.00 $3,433,986.71 $5,087,200.00 Net Grand Totals REVENUE GRAND TOTALS $6,406,701.78 $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,242,758.00 $3,433,986.71 $5,087,200.00 EXPENSE GRAND TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Net Grand Totals $6,406,701.78 $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,242,758.00 $3,433,986.71 $5,087,200.00 Run by Dora Cross on 02/07/2020 14:30:03 PM Page 3 of 3 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 9 of 57 Kodiak Island BoroughFiscal Year Budget Summary ReportFY2021 Level 12016 2017 2018 2019 2020 2020 2021 2020 to 2021General Fund By Department(Actual)(Actual)(Actual)(Actual)(Budget)(Actual)(Budget)difference100‐100 LegislativePersonnel Services 30,000$        31,400$        31,800$        31,500$        32,600$        16,400$            32,100$          (500)$            Employee Benefits 4,212$          4,235$          3,926$          2,924$          4,219$          1,559$               3,597$            (622)$            Professional Services 72,346$        72,827$        72,931$        72,954$        90,500$        41,717$            73,500$          (17,000)$       Support Goods & Services 43,100$        41,109$        38,774$        37,077$        48,650$        23,897$            64,050$          15,400$        Total 149,658$     149,571$     147,431$     144,455$     175,969$     83,573$            173,247$        (2,722)$         100‐105 Borough ManagementPersonnel Services 377,968$     319,423$     347,178$     392,194$     393,483$     226,144$          404,431$        10,948$        Employee Benefits 192,673$     179,618$     213,188$     229,913$     236,590$     132,600$          253,301$        16,711$        Professional Services‐$               ‐$               ‐$               ‐$               ‐$               ‐$                    ‐$                 ‐$              Support Goods & Services 66,604$        49,419$        64,223$        76,215$        63,549$        32,386$            62,000$          (1,549)$         Allocated (32,000)$      (32,000)$      (32,000)$      (37,000)$      (42,000)$      (42,000)$           (42,000)$          ‐$              Total 605,245$     516,460$     592,589$     661,322$     651,622$     349,130$          677,732$        26,110$        100‐110 Borough ClerkPersonnel Services 251,908$     248,900$     254,649$     274,088$     226,200$     112,555$          220,999$        (5,201)$         Employee Benefits 147,184$     145,373$     152,267$     160,728$     157,637$     78,891$            156,525$        (1,112)$         Professional Services‐$               ‐$               ‐$               ‐$               ‐$               ‐$                    ‐$                 ‐$              Support Goods & Services 157,651$     125,148$     129,539$     118,148$     116,172$     59,430$            122,872$        6,700$          Allocated‐$               ‐$               ‐$               ‐$               ‐$               ‐$                    ‐$                 ‐$              Total 556,743$     519,421$     536,455$     552,964$     500,009$     250,876$          500,396$        387$             100‐115 Borough AttorneyProfessional Services 115,713$     92,628$        89,553$        62,455$        125,000$     31,140$            100,000$        (25,000)$       Support Goods & Services 14,152$        14,860$        15,294$        24,439$        10,000$        4,475$               9,500$            (500)$            Total 129,865$     107,488$     104,847$     86,894$        135,000$     35,615$            109,500$        (25,500)$       100‐120 Finance DepartmentPersonnel Services 540,301$     402,619$     420,271$     426,275$     507,851$     252,406$          442,408$        (65,443)$       Employee Benefits 326,810$     261,353$     268,749$     278,740$     371,432$     163,538$          335,016$        (36,416)$       Professional Services‐$               ‐$               ‐$               ‐$               ‐$               ‐$                    ‐$                 ‐$              Support Goods & Services 107,522$     98,981$        112,145$     99,064$        100,481$     45,930$            99,881$          (600)$            Allocated (31,000)$      (43,000)$      (43,000)$      (48,319)$      (47,319)$      (47,319)$           (48,319)$         (1,000)$         Total 943,633$     719,953$     758,165$     755,760$     932,445$     414,555$          828,986$        (103,459)$    AGENDA ITEM #2.a. FY2021 Budget Discussion Page 10 of 57 Kodiak Island BoroughFiscal Year Budget Summary ReportFY2021 Level 12016 2017 2018 2019 2020 2020 2021 2020 to 2021General Fund By Department(Actual)(Actual)(Actual)(Actual)(Budget)(Actual)(Budget)difference100‐125 Information TechnologyPersonnel Services 365,349$     268,003$     273,862$     278,941$     292,689$     167,549$          344,779$        52,090$        Employee Benefits 211,634$     164,240$     165,684$     172,401$     182,354$     101,259$          233,741$        51,387$        Professional Services 17,980$        3,075$          6,680$          9,286$          15,000$         ‐$                   15,000$           ‐$              Support Goods & Services 328,564$     306,297$     347,531$     406,491$     342,394$     183,283$          368,394$        26,000$        Capital Outlay 32,673$        94,884$        18,726$        83,625$        157,500$      ‐$                   175,000$        17,500$        Allocated Salaries (26,000)$      (26,000)$      (6,000)$          ‐$               ‐$               ‐$                    ‐$                 ‐$              Operating Transfers‐$               ‐$               ‐$              200,000$      ‐$               ‐$                    ‐$                 ‐$              Total 930,200$     810,499$     806,483$     1,150,744$  989,937$     452,091$          1,136,914$    146,977$      100‐130 Assessing DepartmentPersonnel Services 376,211$     422,455$     460,871$     260,574$     305,000$     190,401$          411,294$        106,294$      Employee Benefits 252,222$     269,444$     272,680$     184,847$     219,045$     124,883$          312,674$        93,629$        Professional Services‐$               ‐$               ‐$              18,470$        25,000$        7,260$                ‐$                (25,000)$       Support Goods & Services 52,505$        55,581$        59,928$        62,483$        60,660$        38,674$            102,535$        41,875$        Allocated Salaries (3,000)$         (4,000)$         (4,000)$         (4,000)$         (1,500)$         (1,500)$              ‐$                1,500$          Total 677,938$     743,480$     789,479$     522,374$     608,205$     359,718$          826,503$        218,298$      100‐135 Engineering / FacilitiesPersonnel Services 103,397$     146,710$     234,475$     232,915$     175,778$     101,238$          178,592$        2,814$          Employee Benefits 87,361$        105,076$     149,305$     155,503$     120,724$     76,563$            127,717$        6,993$          Professional Services‐$               ‐$               ‐$               ‐$               ‐$               ‐$                    ‐$              Support Goods & Services 39,942$        67,245$        81,398$        74,589$        87,792$        35,634$            83,500$          (4,292)$         Allocated Salaries‐$               ‐$               ‐$               ‐$               ‐$               ‐$                    ‐$              Total 230,700$     319,031$     465,178$     463,007$     384,294$     213,435$          389,809$        5,515$          100‐140 Community DevelopmentPersonnel Services 354,797$     413,994$     438,592$     364,544$     465,854$     148,169$          453,015$        (12,839)$       Employee Benefits 235,706$     271,093$     285,084$     255,130$     301,107$     93,328$            321,686$        20,579$        Professional Services 10,812$        27,932$        32,726$        33,407$        19,000$        30,212$            20,000$          1,000$          Support Goods & Services 176,822$     147,641$     124,339$     253,418$     184,140$     60,393$            129,960$        (54,180)$       Allocated Salaries (500)$            (500)$            (500)$            (500)$             ‐$               ‐$                    ‐$                 ‐$              Operating Transfers‐$               ‐$               ‐$              65,200$         ‐$               ‐$                    ‐$                 ‐$              Total 777,637$     860,160$     880,241$     971,199$     970,101$     332,102$          924,661$        (45,440)$       AGENDA ITEM #2.a. FY2021 Budget Discussion Page 11 of 57 Kodiak Island BoroughFiscal Year Budget Summary ReportFY2021 Level 12016 2017 2018 2019 2020 2020 2021 2020 to 2021General Fund By Department(Actual)(Actual)(Actual)(Actual)(Budget)(Actual)(Budget)difference100‐142 Building OfficialProfessional Services 147,490$     76,633$        142,231$     167,430$     146,000$     45,351$            140,000$        (6,000)$         Support Goods & Services 13,731$        20,347$        24,220$        20,642$        20,591$        10,246$            20,491$          (100)$            Total 161,221$     96,980$        166,451$     188,072$     166,591$     55,597$            160,491$        (6,100)$         100‐160 Economic DevelopmentProfessional Services 43,899$        29,168$        33,336$         ‐$              20,000$        20,000$            20,000$           ‐$              Support Goods & Services 1,882$          1,100$          600$             600$             600$             600$                   ‐$                (600)$            Total 45,781$        30,268$        33,936$        600$             20,600$        20,600$            20,000$          (600)$            100‐165 General AdministrationPersonnel Services 815$             814$             833$             1,433$          1,000$          301$                  1,500$            500$             Employee Benefits 2,382$          2,886$          2,880$          3,250$          3,413$          2,617$               3,665$            252$             Professional Services 101,818$     76,197$        98,555$        107,308$     105,125$     89,159$            108,125$        3,000$          Support Goods & Services 70,681$        98,087$        92,591$        237,627$     100,500$     85,160$            204,650$        104,150$      Total 175,696$     177,984$     194,859$     349,618$     210,038$     177,237$          317,940$        107,902$      100‐172 Parks & RecreationPersonnel Services 13,357$        8,497$          17,414$        11,570$        47,924$        8,035$               29,500$          (18,424)$       Employee Benefits 6,203$          4,073$          4,304$          3,219$          6,480$          1,605$               6,272$            (208)$            Professional Services 41,049$         ‐$              8,431$          1,055$          10,000$        1,350$               10,000$           ‐$              Support Goods & Services 26,846$        17,602$        38,003$        41,252$        22,500$        1,684$               25,000$          2,500$          Capital Outlay 9,035$          ‐$              Total 87,455$        30,172$        77,187$        57,096$        86,904$        12,674$            70,772$          (16,132)$       100‐175 Emergency PreparednessPersonnel Services 3,592$          2,535$          4,204$          5,028$          6,375$          358$                   ‐$                (6,375)$         Employee Benefits 1,487$          1,425$          2,443$          2,637$          4,918$          215$                   ‐$                (4,918)$         Professional Services 11,375$        12,889$        21,917$        400$             30,000$         ‐$                   40,000$          10,000$        Support Goods & Services 14,395$        19,012$        14,473$        6,241$          21,750$        2,750$               20,950$          (800)$            Total 30,849$        35,861$        43,037$        14,306$        63,043$        3,323$               60,950$          (2,093)$         100‐186 Animal ControlProfessional Services 109,415$     109,415$     114,015$     115,800$     118,700$     118,700$          125,715$        7,015$          Total 109,415$     109,415$     114,015$     115,800$     118,700$     118,700$          125,715$        7,015$          100‐190 Education / Culture / RecreationSupport Goods & Services 23,949$        17,562$        4,665$          20,472$        20,800$        18,121$            20,800$           ‐$              Total 23,949$        17,562$        4,665$          20,472$        20,800$        18,121$            20,800$           ‐$              AGENDA ITEM #2.a. FY2021 Budget Discussion Page 12 of 57 Kodiak Island BoroughFiscal Year Budget Summary ReportFY2021 Level 12016 2017 2018 2019 2020 2020 2021 2020 to 2021General Fund By Department(Actual)(Actual)(Actual)(Actual)(Budget)(Actual)(Budget)difference100‐191 Kodiak College & LibrariesContributions 195,000$     96,000$        72,000$        50,000$        50,000$        50,000$             ‐$                (50,000)$       Total 195,000$     96,000$        72,000$        50,000$        50,000$        50,000$             ‐$                (50,000)$       100‐192‐ 110 Non‐Profit Funding: Health & Social ServicesContributions 306,500$     201,639$     179,500$     158,300$     133,800$     133,800$          133,800$         ‐$              Total 306,500$     201,639$     179,500$     158,300$     133,800$     133,800$          133,800$         ‐$              100‐192‐ 120 Non‐Profit Funding: Education, Culture & RecreationContributions 82,500$        32,360$        28,000$        24,600$        23,700$        23,700$            23,200$          (500)$            Total 82,500$        32,360$        28,000$        24,600$        23,700$        23,700$            23,200$          (500)$            100‐195 Transfers OutOperating Transfers 356,166$     958,451$     403,958$      ‐$              13,000$        13,000$             ‐$                (13,000)$       Total 356,166$     958,451$     403,958$      ‐$              13,000$        13,000$             ‐$                (13,000)$       2016 2017 2018 2019 2020 2020 2021 2020 to 2021General Fund by Category(Actual)(Actual)(Actual)(Actual)(Budget)(Actual)(Budget)differencePersonnel Services 2,417,695$  2,265,350$  2,484,149$  2,279,062$  2,454,754$  1,223,556$       2,518,618$    63,864$        Employee Benefits 1,467,874$  1,408,816$  1,520,510$  1,449,292$  1,607,919$  777,058$          1,754,194$    146,275$      Professional Services 671,897$     500,764$     620,375$     588,565$     704,325$     384,889$          652,340$        (51,985)$       Support Goods & Services 1,138,346$  1,079,991$  1,147,723$  1,478,758$  1,200,579$  602,663$          1,334,583$    134,004$      Capital Outlay 32,673$        94,884$        27,761$        83,625$        157,500$      ‐$                   175,000$        17,500$        Allocated Salaries (92,500)$      (105,500)$    (85,500)$      (89,819)$      (90,819)$      (90,819)$           (90,319)$         500$             Operating Transfers 356,166$     958,451$     403,958$     265,200$     13,000$        13,000$             ‐$                (13,000)$       Contributions 584,000$     329,999$     279,500$     232,900$     207,500$     207,500$          157,000$        (50,500)$       Grand Total 6,576,151$  6,532,755$  6,398,476$  6,287,583$  6,254,758$  3,117,847$       6,501,416$    246,658$      AGENDA ITEM #2.a. FY2021 Budget Discussion Page 13 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 210 - Land Sales REVENUE Department 000 - Fund Revenues Licenses & Permits 322.100 Annual Use Permit 1,000.00 4,800.00 7,210.00 6,000.00 6,000.00 6,000.00 6,000.00 322.180 Electric Permit 250.00 1,000.00 .00 .00 .00 .00 .00 Licenses & Permits Totals $1,250.00 $5,800.00 $7,210.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 State Shared Revenues 335.190 PERS on Behalf Payment 3,920.00 3,780.12 2,466.95 3,311.55 1,256.00 .00 .00 State Shared Revenues Totals $3,920.00 $3,780.12 $2,466.95 $3,311.55 $1,256.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 7,431.99 17,229.97 28,127.06 31,147.86 10,000.00 17,602.99 25,000.00 361.300 Change in Fair Market Value (4,005.07)(9,056.98)(20,954.02)21,013.20 .00 33.84 .00 Interest Earnings Totals $3,426.92 $8,172.99 $7,173.04 $52,161.06 $10,000.00 $17,636.83 $25,000.00 Rents & Royalties 363.500 Gravel Sales 4,306.71 24,487.94 12,879.44 11,048.80 8,000.00 .00 8,000.00 Rents & Royalties Totals $4,306.71 $24,487.94 $12,879.44 $11,048.80 $8,000.00 $0.00 $8,000.00 Land Sales Activity 371.100 Land Sale - Principal 82,715.00 127,456.97 196,946.93 58,725.40 18,750.00 9,328.97 17,907.00 371.110 Land Sale - Interest 27,713.34 18,363.16 27,954.71 17,950.16 16,900.00 7,421.03 10,557.00 371.120 Land Sale - Fees & Penalties .00 1,350.70 .00 .00 .00 .00 .00 Land Sales Activity Totals $110,428.34 $147,170.83 $224,901.64 $76,675.56 $35,650.00 $16,750.00 $28,464.00 Miscellaneous - Classified 380.170 Other (687.64)2,091,923.70 2,500.00 225.00 .00 .00 .00 380.190 Land Leases 440.00 90.00 80.00 80.00 80.00 90.00 80.00 Miscellaneous - Classified Totals ($247.64)$2,092,013.70 $2,580.00 $305.00 $80.00 $90.00 $80.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 76,957.00 .00 237,623.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $76,957.00 $0.00 $237,623.00 Department 000 - Fund Revenues Totals $123,084.33 $2,281,425.58 $257,211.07 $149,501.97 $137,943.00 $40,476.83 $305,167.00 REVENUE TOTALS $123,084.33 $2,281,425.58 $257,211.07 $149,501.97 $137,943.00 $40,476.83 $305,167.00 Run by Dora Cross on 02/07/2020 14:36:50 PM Page 1 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 14 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 210 - Land Sales EXPENSE Department 229 - Foreclosed Properties Support Goods & Services 450.224 Insurance Coverage Discounts .00 .00 .00 (293.00).00 .00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 ($293.00)$0.00 $0.00 $0.00 Department 229 - Foreclosed Properties Totals $0.00 $0.00 $0.00 ($293.00)$0.00 $0.00 $0.00 Run by Dora Cross on 02/07/2020 14:36:50 PM Page 2 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 15 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 210 - Land Sales EXPENSE Department 231 - Resource Management Personnel Services 410.110 Salaries 71,585.02 86,891.48 80,829.87 63,874.56 25,000.00 753.43 .00 410.120 Temporary Help .00 .00 .00 133.69 .00 476.28 .00 410.130 Overtime 4,038.03 5,032.10 2,656.25 1,294.68 6,399.00 .00 .00 410.140 Allocated Salaries 23,000.00 24,000.00 4,000.00 4,000.00 .00 .00 .00 410.152 Cell Phone Stipend .00 .00 .00 848.39 .00 .00 .00 Personnel Services Totals $98,623.05 $115,923.58 $87,486.12 $70,151.32 $31,399.00 $1,229.71 $0.00 Employee Benefits 420.110 Unemployment Taxes 7.46 8.54 8.20 6.30 3.00 .07 .00 420.120 FICA Taxes 5,702.10 6,912.66 6,157.08 4,866.67 2,497.00 91.67 .00 420.130 Group Insurance 17,648.78 21,591.82 26,205.97 20,588.57 6,370.00 261.46 .00 420.140 Retirement 20,764.60 22,506.18 20,858.91 15,966.12 8,487.00 165.20 .00 420.150 Workers Compensation 5,268.92 5,014.72 798.19 4,097.18 219.00 87.22 .00 Employee Benefits Totals $49,391.86 $56,033.92 $54,028.35 $45,524.84 $17,576.00 $605.62 $0.00 Professional Services 430.140 Contracted Services 61,466.17 319,111.15 176,655.10 22,502.64 20,000.00 105.00 .00 Professional Services Totals $61,466.17 $319,111.15 $176,655.10 $22,502.64 $20,000.00 $105.00 $0.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 2,000.00 .00 .00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $2,000.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 327.11 112.80 55.64 .00 100.00 .00 .00 450.110 Operating Supplies .00 1,102.22 191.04 134.53 500.00 .00 .00 450.120 Printing / Binding 1,281.56 1,709.75 61.79 .00 500.00 .00 .00 450.140 Dues / Books / Periodicals .00 .00 .00 147.50 .00 .00 .00 450.160 Furniture / Fixtures .00 3,450.37 .00 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 1,176.42 .00 .00 .00 .00 .00 .00 450.220 Insurance & Bonding 1,413.49 2,763.83 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage .00 .00 1,284.26 1,115.35 1,500.00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 (341.00)(292.45)(300.00).00 .00 450.230 Advertising / Hearings .00 2,120.25 81.00 .00 .00 .00 .00 450.240 Filing / Record Fees 4,085.00 5,935.50 600.00 1,065.00 1,000.00 350.00 .00 450.251 Miscellaneous 1,401.39 .00 .00 28,140.00 .00 .00 .00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 3 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 16 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 210 - Land Sales EXPENSE Department 231 - Resource Management Support Goods & Services 450.260 Surveys 29,299.10 28,785.00 6,555.00 .00 25,000.00 2,800.00 45,000.00 450.263 Real Property Cleanup .00 5,375.00 5,182.50 8,500.00 28,000.00 .00 .00 450.270 Continuing Education .00 24.99 .00 .00 .00 .00 .00 450.290 Recruit / Relocation .00 354.17 6,135.42 .00 .00 .00 .00 450.300 Travel / Per Diem 318.00 .00 .00 .00 .00 .00 .00 450.330 Rent 10,500.00 9,700.00 11,986.00 10,168.00 10,168.00 5,084.02 10,167.00 450.340 Telephone 452.27 153.84 90.00 116.07 .00 8.19 .00 450.400 Road Grade / Ditching 18,890.00 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs .00 .00 245.00 7,040.50 .00 189.79 .00 450.485 Town Meeting Costs .00 .00 192.02 .00 500.00 .00 .00 Support Goods & Services Totals $69,144.34 $61,587.72 $32,318.67 $56,134.50 $66,968.00 $8,432.00 $55,167.00 Operating Transfers 494.240 Womens Bay Road District 27,600.00 .00 .00 .00 .00 .00 .00 494.410 Capital Project - KIB .00 .00 .00 .00 .00 .00 250,000.00 494.540 Hospital .00 650,000.00 .00 .00 .00 .00 .00 Operating Transfers Totals $27,600.00 $650,000.00 $0.00 $0.00 $0.00 $0.00 $250,000.00 Department 231 - Resource Management Totals $306,225.42 $1,202,656.37 $350,488.24 $194,313.30 $137,943.00 $10,372.33 $305,167.00 EXPENSE TOTALS $306,225.42 $1,202,656.37 $350,488.24 $194,020.30 $137,943.00 $10,372.33 $305,167.00 Fund 210 - Land Sales Totals REVENUE TOTALS $123,084.33 $2,281,425.58 $257,211.07 $149,501.97 $137,943.00 $40,476.83 $305,167.00 EXPENSE TOTALS $306,225.42 $1,202,656.37 $350,488.24 $194,020.30 $137,943.00 $10,372.33 $305,167.00 Fund 210 - Land Sales Totals ($183,141.09)$1,078,769.21 ($93,277.17)($44,518.33)$0.00 $30,104.50 $0.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 4 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 17 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds REVENUE Department 000 - Fund Revenues State Shared Revenues 335.190 PERS on Behalf Payment 3,790.29 2,744.66 2,120.72 4,165.16 2,200.00 2,343.47 .00 State Shared Revenues Totals $3,790.29 $2,744.66 $2,120.72 $4,165.16 $2,200.00 $2,343.47 $0.00 Interest Earnings 361.100 Interest Earnings 9,207.31 8,902.52 15,350.15 29,241.67 3,300.00 16,345.52 10,000.00 361.300 Change in Fair Market Value (4,740.89)(5,270.95)(10,714.89)22,444.82 .00 (85.23).00 Interest Earnings Totals $4,466.42 $3,631.57 $4,635.26 $51,686.49 $3,300.00 $16,260.29 $10,000.00 Rents & Royalties 363.100 KIB 326,921.00 376,985.00 454,985.00 414,724.00 414,724.00 207,362.02 414,724.00 363.110 City of Kodiak 122,673.84 143,760.70 152,988.00 152,988.00 152,988.00 86,420.40 172,836.00 363.120 KIBSD 209,006.40 221,232.00 221,232.00 221,232.00 205,320.00 104,251.20 202,137.00 363.140 Borough Building - Annex 17,662.00 .00 7,198.80 18,792.00 13,838.00 7,742.00 13,387.00 363.210 Land Sale Fund .00 9,700.00 11,986.00 10,168.00 10,167.00 5,084.02 10,167.00 Rents & Royalties Totals $676,263.24 $751,677.70 $848,389.80 $817,904.00 $797,037.00 $410,859.64 $813,251.00 Miscellaneous - Classified 380.261 Other 120.00 120.00 122.00 4,215.10 .00 .00 .00 Miscellaneous - Classified Totals $120.00 $120.00 $122.00 $4,215.10 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 302,742.00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $302,742.00 $0.00 $0.00 Operating Transfers In 391.276 Facilities Fund 18,000.00 .00 10,000.00 5,000.00 5,000.00 5,000.00 5,000.00 391.469 Transfer from Renewal & Replacement .00 .00 .00 336,370.00 .00 .00 .00 391.540 Hospital 16,272.33 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $34,272.33 $0.00 $10,000.00 $341,370.00 $5,000.00 $5,000.00 $5,000.00 Department 000 - Fund Revenues Totals $718,912.28 $758,173.93 $865,267.78 $1,219,340.75 $1,110,279.00 $434,463.40 $828,251.00 REVENUE TOTALS $718,912.28 $758,173.93 $865,267.78 $1,219,340.75 $1,110,279.00 $434,463.40 $828,251.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 5 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 18 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 232 - Borough Building Personnel Services 410.110 Salaries 137,536.58 153,414.64 66,361.90 55,489.77 70,463.00 30,734.76 91,843.00 410.120 Temporary Help 10,875.35 6,433.65 6,107.80 22,872.11 17,223.00 15,403.76 .00 410.130 Overtime 639.81 1,260.67 639.57 1,518.29 640.00 1,032.50 .00 410.152 Cell Phone Stipend .00 .00 .00 1,200.00 .00 700.00 1,200.00 Personnel Services Totals $149,051.74 $161,108.96 $73,109.27 $81,080.17 $88,326.00 $47,871.02 $93,043.00 Employee Benefits 420.110 Unemployment Taxes 13.29 14.96 6.45 5.65 9.00 3.08 9.00 420.120 FICA Taxes 11,217.19 12,055.30 5,417.33 6,044.64 6,757.00 3,608.40 7,026.00 420.130 Group Insurance 35,118.31 40,436.11 21,833.13 20,514.28 25,480.00 9,258.95 40,768.00 420.140 Retirement 35,549.83 36,732.64 14,752.46 15,233.00 18,487.00 9,275.38 26,285.00 420.150 Workers Compensation 12,345.63 10,417.08 6,693.01 7,547.36 6,430.00 3,725.92 3,988.00 Employee Benefits Totals $94,244.25 $99,656.09 $48,702.38 $49,344.93 $57,163.00 $25,871.73 $78,076.00 Professional Services 430.140 Contracted Services 7,556.34 32,627.43 10,235.00 78,464.69 43,850.00 32,850.00 .00 Professional Services Totals $7,556.34 $32,627.43 $10,235.00 $78,464.69 $43,850.00 $32,850.00 $0.00 Support Goods & Services 450.100 Office Supplies 9.80 170.94 259.31 234.54 250.00 56.98 250.00 450.120 Printing / Binding .00 .00 .00 3.00 .00 .00 .00 450.160 Furniture / Fixtures 3,862.77 792.83 .00 .00 1,000.00 .00 500.00 450.170 Machinery / Equipment <$5000 (514.87)805.60 2,915.90 1,399.37 2,500.00 338.32 2,500.00 450.220 Insurance & Bonding 9,576.06 (12,623.07).00 .00 .00 .00 .00 450.221 Property Insurance .00 .00 8,474.00 9,215.00 9,500.00 .00 9,500.00 450.222 General Liablity Insurance Coverage .00 .00 1,890.72 1,707.43 1,900.00 .00 1,900.00 450.224 Insurance Coverage Discounts .00 .00 (2,730.00)(2,783.74)(2,500.00).00 .00 450.230 Advertising / Hearings 977.95 266.22 .00 .00 350.00 .00 350.00 450.270 Continuing Education .00 .00 76.50 50.00 2,000.00 2,000.00 2,000.00 450.300 Travel / Per Diem .00 .00 .00 .00 1,500.00 .00 1,500.00 450.340 Telephone .00 559.00 2.86 88.06 600.00 137.35 600.00 450.350 Electricity 41,263.40 42,554.06 51,042.52 50,689.41 45,000.00 24,737.94 45,000.00 450.360 Fuel - Heating 26,691.39 31,828.45 45,810.63 47,860.59 50,000.00 18,738.38 50,000.00 450.365 Fuel - Vehicle .00 1,989.77 1,140.18 1,622.32 1,500.00 931.42 1,500.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 6 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 19 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 450.370 Water & Sewer 11,985.22 11,989.48 12,522.69 13,060.43 15,000.00 6,750.91 15,000.00 450.380 Snow Removal / Sanding 2,741.88 19,894.96 7,084.75 1,400.00 15,000.00 .00 15,000.00 450.390 Refuse Collection - Disposal 5,544.12 6,033.60 6,930.25 7,330.92 8,000.00 3,749.40 8,000.00 450.410 Janitorial Services 50,390.00 50,160.00 50,585.00 53,271.50 77,545.00 22,466.65 55,000.00 450.430 Maint & Repairs 24,822.31 63,174.11 34,817.72 29,075.80 232,610.00 16,610.72 .00 450.440 Auto Maint & Repairs .00 1,899.03 4,022.86 447.19 5,000.00 816.30 5,000.00 450.450 Contingencies .00 .00 .00 .00 .00 .00 40,032.00 450.461 Safety Supplies 170.00 2,574.52 62.46 1,086.81 2,000.00 491.70 2,000.00 450.510 Recycling Services 1,960.00 2,200.00 2,080.00 2,350.00 3,000.00 1,400.00 3,000.00 450.540 Clothing Allowance .00 .00 .00 285.00 400.00 475.00 500.00 Support Goods & Services Totals $179,480.03 $224,269.50 $226,988.35 $218,393.63 $472,155.00 $99,701.07 $259,132.00 Capital Projects 452.110 Administration .00 .00 .00 1,456.81 .00 6.10 .00 Capital Projects Totals $0.00 $0.00 $0.00 $1,456.81 $0.00 $6.10 $0.00 Capital Outlay 470.110 Furniture / Fixtures .00 .00 .00 807.87 1,000.00 .00 .00 470.140 Remodel / Renovation .00 6,288.23 .00 3,500.00 25,000.00 .00 .00 Capital Outlay Totals $0.00 $6,288.23 $0.00 $4,307.87 $26,000.00 $0.00 $0.00 Operating Transfers 494.450 Transfers to Capital Projects .00 .00 137,000.00 115,000.00 100,000.00 100,000.00 .00 494.469 Renewal & Replacement Projects .00 336,370.00 .00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $336,370.00 $137,000.00 $115,000.00 $100,000.00 $100,000.00 $0.00 Department 232 - Borough Building Totals $430,332.36 $860,320.21 $496,035.00 $548,048.10 $787,494.00 $306,299.92 $430,251.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 7 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 20 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 233 - Mental Health Center Personnel Services 410.110 Salaries 978.71 84.83 123.42 1,031.85 2,161.00 .00 2,000.00 410.120 Temporary Help 320.01 .00 .00 .00 .00 .00 1,000.00 Personnel Services Totals $1,298.72 $84.83 $123.42 $1,031.85 $2,161.00 $0.00 $3,000.00 Employee Benefits 420.110 Unemployment Taxes .10 .01 .01 .11 .00 .00 .00 420.120 FICA Taxes 97.60 6.32 8.99 76.00 165.00 .00 .00 420.130 Group Insurance 445.36 41.63 85.28 183.01 764.00 .00 .00 420.140 Retirement 215.32 18.68 26.59 224.12 562.00 .00 .00 420.150 Workers Compensation 98.18 7.06 8.39 103.58 205.00 .00 .00 Employee Benefits Totals $856.56 $73.70 $129.26 $586.82 $1,696.00 $0.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 .00 .00 5,000.00 .00 5,000.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $5,000.00 $0.00 $5,000.00 Support Goods & Services 450.220 Insurance & Bonding 3,301.38 2,889.81 .00 .00 .00 .00 .00 450.221 Property Insurance .00 .00 3,319.00 3,615.00 3,700.00 .00 3,700.00 450.222 General Liablity Insurance Coverage .00 .00 112.97 59.20 100.00 .00 100.00 450.224 Insurance Coverage Discounts .00 .00 (903.00)(931.78)(800.00).00 .00 450.430 Maint & Repairs 311.25 3,558.60 21,590.00 24,855.00 20,000.00 .00 .00 Support Goods & Services Totals $3,612.63 $6,448.41 $24,118.97 $27,597.42 $23,000.00 $0.00 $3,800.00 Department 233 - Mental Health Center Totals $5,767.91 $6,606.94 $24,371.65 $29,216.09 $31,857.00 $0.00 $11,800.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 8 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 21 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub-Department 215 - Larsen Bay Closed School Support Goods & Services 450.350 Electricity .00 .00 .00 15,334.96 12,000.00 1,902.97 15,000.00 450.360 Fuel - Heating .00 .00 .00 3,620.18 5,000.00 .00 5,000.00 450.370 Water & Sewer .00 .00 .00 389.75 2,000.00 .00 1,000.00 450.430 Maint & Repairs .00 .00 .00 5,537.42 75,000.00 9,566.12 30,000.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $24,882.31 $94,000.00 $11,469.09 $51,000.00 Sub-Department 215 - Larsen Bay Closed School Totals $0.00 $0.00 $0.00 $24,882.31 $94,000.00 $11,469.09 $51,000.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 9 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 22 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub-Department 220 - Port Lions Closed School Support Goods & Services 450.222 General Liablity Insurance Coverage .00 .00 .00 39.07 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 .00 (10.24).00 .00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $28.83 $0.00 $0.00 $0.00 Sub-Department 220 - Port Lions Closed School Totals $0.00 $0.00 $0.00 $28.83 $0.00 $0.00 $0.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 10 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 23 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub-Department 225 - Karluk Closed School Support Goods & Services 450.222 General Liablity Insurance Coverage .00 .00 .00 71.28 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 .00 (18.67).00 .00 .00 450.350 Electricity .00 .00 .00 42,114.36 22,500.00 21,121.10 40,000.00 450.360 Fuel - Heating .00 .00 .00 33,537.50 15,000.00 24,244.75 45,000.00 450.370 Water & Sewer .00 .00 .00 800.00 600.00 600.00 1,200.00 450.430 Maint & Repairs .00 .00 .00 .00 75,000.00 4,208.11 75,000.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $76,504.47 $113,100.00 $50,173.96 $161,200.00 Other 468.110 Contracted Services .00 .00 .00 .00 .00 .00 25,000.00 Other Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00 Operating Transfers 494.469 Renewal & Replacement Projects .00 .00 .00 50,000.00 .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 Sub-Department 225 - Karluk Closed School Totals $0.00 $0.00 $0.00 $126,504.47 $113,100.00 $50,173.96 $186,200.00 Department 234 - School Buildings - KIB Totals $0.00 $0.00 $0.00 $151,415.61 $207,100.00 $61,643.05 $237,200.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 11 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 24 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs Personnel Services 410.110 Salaries .00 .00 .00 .00 3,100.00 .00 3,000.00 410.130 Overtime 122.64 .00 .00 .00 .00 .00 .00 Personnel Services Totals $122.64 $0.00 $0.00 $0.00 $3,100.00 $0.00 $3,000.00 Employee Benefits 420.110 Unemployment Taxes .01 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes 9.18 .00 .00 .00 235.00 .00 .00 420.130 Group Insurance 73.25 .00 .00 .00 764.00 .00 .00 420.140 Retirement 26.98 .00 .00 .00 798.00 .00 .00 420.150 Workers Compensation 9.27 .00 .00 .00 202.00 .00 .00 Employee Benefits Totals $118.69 $0.00 $0.00 $0.00 $1,999.00 $0.00 $0.00 Professional Services 430.140 Contracted Services 17,636.65 2,431.00 31,062.44 7,650.00 20,035.00 .00 20,000.00 Professional Services Totals $17,636.65 $2,431.00 $31,062.44 $7,650.00 $20,035.00 $0.00 $20,000.00 Support Goods & Services 450.220 Insurance & Bonding 260.81 71.03 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage .00 .00 109.00 91.74 100.00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 (29.00)(24.17).00 .00 .00 450.430 Maint & Repairs 26,225.15 3,590.00 .00 32,000.00 25,000.00 8,988.00 25,000.00 Support Goods & Services Totals $26,485.96 $3,661.03 $80.00 $32,067.57 $25,100.00 $8,988.00 $25,000.00 Department 235 - School Buildings - Major Repairs Totals $44,363.94 $6,092.03 $31,142.44 $39,717.57 $50,234.00 $8,988.00 $48,000.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 12 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 25 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 237 - Chiniak School Support Goods & Services 450.430 Maint & Repairs .00 535.00 .00 .00 75,000.00 .00 75,000.00 Support Goods & Services Totals $0.00 $535.00 $0.00 $0.00 $75,000.00 $0.00 $75,000.00 Department 237 - Chiniak School Totals $0.00 $535.00 $0.00 $0.00 $75,000.00 $0.00 $75,000.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 13 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 26 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 238 - Various Borough Buildings Personnel Services 410.110 Salaries .00 .00 .00 63.52 .00 412.84 1,000.00 410.120 Temporary Help .00 .00 .00 66.85 .00 246.48 .00 Personnel Services Totals $0.00 $0.00 $0.00 $130.37 $0.00 $659.32 $1,000.00 Employee Benefits 420.110 Unemployment Taxes .00 .00 .00 .01 .00 .02 .00 420.120 FICA Taxes .00 .00 .00 9.76 .00 49.11 .00 420.130 Group Insurance .00 .00 .00 46.71 .00 120.21 .00 420.140 Retirement .00 .00 .00 13.99 .00 89.42 .00 420.150 Workers Compensation .00 .00 .00 13.09 .00 52.55 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $83.56 $0.00 $311.31 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage .00 .00 .00 23.45 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 .00 (6.14).00 .00 .00 450.330 Rent .00 .00 .00 1,400.00 .00 .00 .00 450.430 Maint & Repairs 9,162.30 4,066.08 3,184.57 6,276.66 15,000.00 .00 25,000.00 Support Goods & Services Totals $9,162.30 $4,066.08 $3,184.57 $7,693.97 $15,000.00 $0.00 $25,000.00 Department 238 - Various Borough Buildings Totals $9,162.30 $4,066.08 $3,184.57 $7,907.90 $15,000.00 $970.63 $26,000.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 14 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 27 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 220 - Building & Grounds EXPENSE Department 241 - Project Office Expenses Personnel Services 410.110 Salaries .00 .00 .00 .00 .00 3,119.72 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,119.72 $0.00 Employee Benefits 420.110 Unemployment Taxes .00 .00 .00 .00 .00 .32 .00 420.120 FICA Taxes .00 .00 .00 .00 .00 224.27 .00 420.140 Retirement .00 .00 .00 .00 .00 682.29 .00 420.150 Workers Compensation 38.55 .00 .00 .00 .00 120.80 .00 Employee Benefits Totals $38.55 $0.00 $0.00 $0.00 $0.00 $1,027.68 $0.00 Support Goods & Services 450.100 Office Supplies .00 .00 .00 .00 .00 3.73 .00 450.120 Printing / Binding .00 .00 .00 .00 .00 68.55 .00 450.350 Electricity .00 .00 .00 .00 .00 136.80 .00 450.360 Fuel - Heating .00 .00 .00 .00 .00 242.53 .00 450.370 Water & Sewer .00 .00 .00 .00 .00 278.80 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $730.41 $0.00 Capital Projects 452.110 Administration .00 .00 .00 .00 .00 124.83 .00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $0.00 $124.83 $0.00 Department 241 - Project Office Expenses Totals $38.55 $0.00 $0.00 $0.00 $0.00 $5,002.64 $0.00 EXPENSE TOTALS $489,665.06 $877,620.26 $554,733.66 $776,305.27 $1,166,685.00 $382,904.24 $828,251.00 Fund 220 - Building & Grounds Totals REVENUE TOTALS $718,912.28 $758,173.93 $865,267.78 $1,219,340.75 $1,110,279.00 $434,463.40 $828,251.00 EXPENSE TOTALS $489,665.06 $877,620.26 $554,733.66 $776,305.27 $1,166,685.00 $382,904.24 $828,251.00 Fund 220 - Building & Grounds Totals $229,247.22 ($119,446.33)$310,534.12 $443,035.48 ($56,406.00)$51,559.16 $0.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 15 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 28 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 234 - LEPC REVENUE Department 000 - Fund Revenues State of Alaska Grants 334.124 LEPC Grant 14,343.00 13,755.67 15,500.00 16,144.09 .00 .00 .00 State of Alaska Grants Totals $14,343.00 $13,755.67 $15,500.00 $16,144.09 $0.00 $0.00 $0.00 Operating Transfers In 391.100 General Fund .00 18,337.65 .00 .00 13,000.00 13,000.00 .00 Operating Transfers In Totals $0.00 $18,337.65 $0.00 $0.00 $13,000.00 $13,000.00 $0.00 Department 000 - Fund Revenues Totals $14,343.00 $32,093.32 $15,500.00 $16,144.09 $13,000.00 $13,000.00 $0.00 REVENUE TOTALS $14,343.00 $32,093.32 $15,500.00 $16,144.09 $13,000.00 $13,000.00 $0.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 16 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 29 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 234 - LEPC EXPENSE Department 242 - Emergency Planning Commitee Personnel Services 410.110 Salaries 5,724.80 6,458.96 5,546.17 4,566.82 .00 .00 .00 410.120 Temporary Help .00 .00 .00 71.02 .00 .00 .00 410.130 Overtime 1,086.84 839.84 827.91 23.82 .00 .00 .00 Personnel Services Totals $6,811.64 $7,298.80 $6,374.08 $4,661.66 $0.00 $0.00 $0.00 Employee Benefits 420.110 Unemployment Taxes .67 .73 .63 .43 .00 .00 .00 420.120 FICA Taxes 510.39 546.45 476.98 348.17 .00 .00 .00 420.130 Group Insurance 2,506.47 2,593.37 2,482.25 2,215.24 .00 .00 .00 420.140 Retirement 1,475.63 1,587.01 1,384.07 994.86 .00 .00 .00 420.150 Workers Compensation 57.83 67.59 129.83 130.04 .00 .00 .00 Employee Benefits Totals $4,550.99 $4,795.15 $4,473.76 $3,688.74 $0.00 $0.00 $0.00 Support Goods & Services 450.120 Printing / Binding 1,000.00 .00 1,500.00 392.94 .00 .00 .00 450.170 Machinery / Equipment <$5000 437.00 471.00 .00 .00 .00 .00 .00 450.230 Advertising / Hearings 491.37 .00 3,152.16 7,400.75 1,072.00 .00 1,072.00 450.270 Continuing Education 1,568.96 .00 .00 .00 1,050.00 .00 2,000.00 450.300 Travel / Per Diem .00 1,190.72 .00 .00 1,050.00 .00 2,000.00 450.450 Contingencies .00 .00 .00 .00 9,828.00 .00 5,000.00 Support Goods & Services Totals $3,497.33 $1,661.72 $4,652.16 $7,793.69 $13,000.00 $0.00 $10,072.00 Department 242 - Emergency Planning Commitee Totals $14,859.96 $13,755.67 $15,500.00 $16,144.09 $13,000.00 $0.00 $10,072.00 EXPENSE TOTALS $14,859.96 $13,755.67 $15,500.00 $16,144.09 $13,000.00 $0.00 $10,072.00 Fund 234 - LEPC Totals REVENUE TOTALS $14,343.00 $32,093.32 $15,500.00 $16,144.09 $13,000.00 $13,000.00 $0.00 EXPENSE TOTALS $14,859.96 $13,755.67 $15,500.00 $16,144.09 $13,000.00 $0.00 $10,072.00 Fund 234 - LEPC Totals ($516.96)$18,337.65 $0.00 $0.00 $0.00 $13,000.00 ($10,072.00) Run by Dora Cross on 02/07/2020 14:36:51 PM Page 17 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 30 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 254 - KIB Airport Fire District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 10,633.92 11,203.79 12,485.55 13,784.80 12,860.00 13,595.42 13,595.00 311.200 Personal Property Tax 4,082.16 4,161.74 4,214.96 4,327.52 4,340.00 4,834.26 4,834.00 Property Tax Totals $14,716.08 $15,365.53 $16,700.51 $18,112.32 $17,200.00 $18,429.68 $18,429.00 Penalties & Interest Tax 319.100 Penalties & Interest .32 .00 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.32 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 499.19 563.87 737.07 968.58 .00 584.58 .00 361.300 Change in Fair Market Value (265.96)(353.08)(545.29)583.21 .00 (12.52).00 Interest Earnings Totals $233.23 $210.79 $191.78 $1,551.79 $0.00 $572.06 $0.00 Department 000 - Fund Revenues Totals $14,949.63 $15,576.32 $16,892.29 $19,664.11 $17,200.00 $19,001.74 $18,429.00 REVENUE TOTALS $14,949.63 $15,576.32 $16,892.29 $19,664.11 $17,200.00 $19,001.74 $18,429.00 Run by Dora Cross on 02/07/2020 14:36:51 PM Page 18 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 31 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 254 - KIB Airport Fire District EXPENSE Department 216 - Airport Protection Contracted Services 444.360 Fire Protection Services 14,300.41 14,716.08 15,365.53 16,700.51 17,200.00 8,733.70 14,200.00 Contracted Services Totals $14,300.41 $14,716.08 $15,365.53 $16,700.51 $17,200.00 $8,733.70 $14,200.00 Support Goods & Services 450.220 Insurance & Bonding 29.85 19.92 .00 .00 .00 .00 250.00 450.222 General Liablity Insurance Coverage .00 .00 .00 26.48 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 .00 (6.94).00 .00 .00 450.450 Contingencies .00 .00 .00 .00 .00 .00 3,979.00 Support Goods & Services Totals $29.85 $19.92 $0.00 $19.54 $0.00 $0.00 $4,229.00 Department 216 - Airport Protection Totals $14,330.26 $14,736.00 $15,365.53 $16,720.05 $17,200.00 $8,733.70 $18,429.00 EXPENSE TOTALS $14,330.26 $14,736.00 $15,365.53 $16,720.05 $17,200.00 $8,733.70 $18,429.00 Fund 254 - KIB Airport Fire District Totals REVENUE TOTALS $14,949.63 $15,576.32 $16,892.29 $19,664.11 $17,200.00 $19,001.74 $18,429.00 EXPENSE TOTALS $14,330.26 $14,736.00 $15,365.53 $16,720.05 $17,200.00 $8,733.70 $18,429.00 Fund 254 - KIB Airport Fire District Totals $619.37 $840.32 $1,526.76 $2,944.06 $0.00 $10,268.04 $0.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 19 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 32 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 260 - Woodland Acres Lights REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 4,891.80 5,115.36 5,202.13 5,532.46 5,356.00 5,553.74 5,500.00 311.200 Personal Property Tax 40.20 39.77 38.52 43.64 .00 41.25 40.00 Property Tax Totals $4,932.00 $5,155.13 $5,240.65 $5,576.10 $5,356.00 $5,594.99 $5,540.00 Interest Earnings 361.100 Interest Earnings 457.87 402.14 662.19 843.66 .00 388.64 .00 361.300 Change in Fair Market Value (244.43)(249.30)(502.00)562.60 .00 5.94 .00 Interest Earnings Totals $213.44 $152.84 $160.19 $1,406.26 $0.00 $394.58 $0.00 Department 000 - Fund Revenues Totals $5,145.44 $5,307.97 $5,400.84 $6,982.36 $5,356.00 $5,989.57 $5,540.00 REVENUE TOTALS $5,145.44 $5,307.97 $5,400.84 $6,982.36 $5,356.00 $5,989.57 $5,540.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 20 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 33 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 260 - Woodland Acres Lights EXPENSE Department 230 - Woodland Acres Street Lights Support Goods & Services 450.220 Insurance & Bonding 12.19 6.63 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage .00 .00 .00 8.47 100.00 .00 250.00 450.224 Insurance Coverage Discounts .00 .00 .00 (2.22).00 .00 .00 450.350 Electricity 4,815.63 4,809.33 4,671.60 4,537.95 5,256.00 2,245.59 5,290.00 Support Goods & Services Totals $4,827.82 $4,815.96 $4,671.60 $4,544.20 $5,356.00 $2,245.59 $5,540.00 Capital Outlay 470.100 Machinery / Equipment >$5000 .00 .00 .00 .00 .00 14,629.47 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,629.47 $0.00 Department 230 - Woodland Acres Street Lights Totals $4,827.82 $4,815.96 $4,671.60 $4,544.20 $5,356.00 $16,875.06 $5,540.00 EXPENSE TOTALS $4,827.82 $4,815.96 $4,671.60 $4,544.20 $5,356.00 $16,875.06 $5,540.00 Fund 260 - Woodland Acres Lights Totals REVENUE TOTALS $5,145.44 $5,307.97 $5,400.84 $6,982.36 $5,356.00 $5,989.57 $5,540.00 EXPENSE TOTALS $4,827.82 $4,815.96 $4,671.60 $4,544.20 $5,356.00 $16,875.06 $5,540.00 Fund 260 - Woodland Acres Lights Totals $317.62 $492.01 $729.24 $2,438.16 $0.00 ($10,885.49)$0.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 21 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 34 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 261 - Trinity Islands Light District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 2,334.20 2,445.78 2,498.20 1,942.22 2,000.00 1,897.22 1,897.00 Property Tax Totals $2,334.20 $2,445.78 $2,498.20 $1,942.22 $2,000.00 $1,897.22 $1,897.00 Interest Earnings 361.100 Interest Earnings 404.60 355.14 589.76 738.18 .00 410.33 .00 361.300 Change in Fair Market Value (214.63)(219.21)(443.12)485.58 .00 .88 .00 Interest Earnings Totals $189.97 $135.93 $146.64 $1,223.76 $0.00 $411.21 $0.00 Department 000 - Fund Revenues Totals $2,524.17 $2,581.71 $2,644.84 $3,165.98 $2,000.00 $2,308.43 $1,897.00 REVENUE TOTALS $2,524.17 $2,581.71 $2,644.84 $3,165.98 $2,000.00 $2,308.43 $1,897.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 22 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 35 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 261 - Trinity Islands Light District EXPENSE Department 261 - Trinity Island Lighting Support Goods & Services 450.220 Insurance & Bonding .55 2.83 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage .00 .00 .00 3.11 100.00 .00 250.00 450.224 Insurance Coverage Discounts .00 .00 .00 (.82).00 .00 .00 450.350 Electricity 1,797.59 1,790.10 1,795.55 1,727.84 1,900.00 842.28 1,647.00 Support Goods & Services Totals $1,798.14 $1,792.93 $1,795.55 $1,730.13 $2,000.00 $842.28 $1,897.00 Department 261 - Trinity Island Lighting Totals $1,798.14 $1,792.93 $1,795.55 $1,730.13 $2,000.00 $842.28 $1,897.00 EXPENSE TOTALS $1,798.14 $1,792.93 $1,795.55 $1,730.13 $2,000.00 $842.28 $1,897.00 Fund 261 - Trinity Islands Light District Totals REVENUE TOTALS $2,524.17 $2,581.71 $2,644.84 $3,165.98 $2,000.00 $2,308.43 $1,897.00 EXPENSE TOTALS $1,798.14 $1,792.93 $1,795.55 $1,730.13 $2,000.00 $842.28 $1,897.00 Fund 261 - Trinity Islands Light District Totals $726.03 $788.78 $849.29 $1,435.85 $0.00 $1,466.15 $0.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 23 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 36 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 276 - Facilities Fund EXPENSE Department 286 - Facilities Support Goods & Services 450.450 Contingencies .00 .00 .00 .00 210,564.00 .00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $210,564.00 $0.00 $0.00 Operating Transfers 494.201 Education Support Fund 140,000.00 .00 .00 .00 .00 .00 .00 494.220 Building & Grounds 18,000.00 .00 10,000.00 5,000.00 5,000.00 5,000.00 .00 494.300 Transfer to Debt Service 150,000.00 151,858.00 65,105.00 338,982.00 .00 .00 .00 494.469 Renewal & Replacement Projects 90,454.00 286,455.00 55,105.00 444,000.00 534,436.00 534,436.00 .00 Operating Transfers Totals $398,454.00 $438,313.00 $130,210.00 $787,982.00 $539,436.00 $539,436.00 $0.00 Department 286 - Facilities Totals $398,454.00 $438,313.00 $130,210.00 $787,982.00 $750,000.00 $539,436.00 $0.00 EXPENSE TOTALS $398,454.00 $438,313.00 $130,210.00 $787,982.00 $750,000.00 $539,436.00 $0.00 Fund 276 - Facilities Fund Totals EXPENSE TOTALS $398,454.00 $438,313.00 $130,210.00 $787,982.00 $750,000.00 $539,436.00 $0.00 Fund 276 - Facilities Fund Totals ($398,454.00)($438,313.00)($130,210.00)($787,982.00)($750,000.00)($539,436.00)$0.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 24 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 37 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 317.100 Bed Tax Revenues 95,465.71 617.80 (300.00)(200.00)105,000.00 24.92 90,000.00 317.110 Bed Tax Revenue - On Road System .00 75,941.56 79,009.72 52,915.92 .00 40,435.32 .00 317.120 Bed Tax Revenue - Off Road System .00 26,299.92 30,587.73 23,964.66 .00 18,965.30 .00 317.130 Bed Tax Revenue - Larsen Bay .00 5,190.40 4,187.80 1,890.00 .00 .00 .00 Sales Taxes Totals $95,465.71 $108,049.68 $113,485.25 $78,570.58 $105,000.00 $59,425.54 $90,000.00 Penalties & Interest Tax 319.100 Penalties & Interest .00 .00 .00 400.00 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $0.00 $0.00 $400.00 $0.00 $0.00 $0.00 State Shared Revenues 335.180 Commercial Passenger Vessel Tax 30,255.00 30,887.50 37,625.00 .00 .00 .00 .00 State Shared Revenues Totals $30,255.00 $30,887.50 $37,625.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 3,024.94 2,569.66 4,108.82 4,129.52 600.00 1,410.45 .00 361.300 Change in Fair Market Value (1,607.45)(1,621.53)(3,133.00)2,453.19 .00 (29.26).00 Interest Earnings Totals $1,417.49 $948.13 $975.82 $6,582.71 $600.00 $1,381.19 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 26,400.00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $26,400.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $127,138.20 $139,885.31 $152,086.07 $85,553.29 $132,000.00 $60,806.73 $90,000.00 REVENUE TOTALS $127,138.20 $139,885.31 $152,086.07 $85,553.29 $132,000.00 $60,806.73 $90,000.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 25 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 38 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 277 - Tourism Development EXPENSE Department 287 - Tourism Development Contributions 448.309 Alutiiq Museum & Archaeological Repository .00 5,585.00 4,000.00 4,000.00 4,000.00 4,000.00 .00 448.313 City of Larsen Bay .00 .00 9,500.70 1,890.00 .00 .00 .00 448.332 Historical Society .00 5,585.00 4,000.00 4,000.00 4,000.00 4,000.00 .00 448.364 Kodiak Convention Bureau 85,000.00 95,000.00 75,000.00 75,000.00 75,000.00 37,500.00 .00 448.406 Kodiak Maritime Museum .00 3,351.00 4,000.00 4,000.00 4,000.00 4,000.00 .00 Contributions Totals $85,000.00 $109,521.00 $96,500.70 $88,890.00 $87,000.00 $49,500.00 $0.00 Support Goods & Services 450.130 Postage .00 .00 68.65 86.93 .00 .00 .00 450.222 General Liablity Insurance Coverage .00 .00 .00 206.33 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 .00 (54.05).00 .00 .00 450.450 Contingencies .00 .00 .00 .00 .00 .00 90,000.00 Support Goods & Services Totals $0.00 $0.00 $68.65 $239.21 $0.00 $0.00 $90,000.00 Operating Transfers 494.555 KFRC .00 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00 .00 Operating Transfers Totals $0.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 $0.00 Department 287 - Tourism Development Totals $85,000.00 $154,521.00 $141,569.35 $134,129.21 $132,000.00 $94,500.00 $90,000.00 EXPENSE TOTALS $85,000.00 $154,521.00 $141,569.35 $134,129.21 $132,000.00 $94,500.00 $90,000.00 Fund 277 - Tourism Development Totals REVENUE TOTALS $127,138.20 $139,885.31 $152,086.07 $85,553.29 $132,000.00 $60,806.73 $90,000.00 EXPENSE TOTALS $85,000.00 $154,521.00 $141,569.35 $134,129.21 $132,000.00 $94,500.00 $90,000.00 Fund 277 - Tourism Development Totals $42,138.20 ($14,635.69)$10,516.72 ($48,575.92)$0.00 ($33,693.27)$0.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 26 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 39 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 278 - Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues State Shared Revenues 335.180 Commercial Passenger Vessel Tax .00 .00 .00 42,752.50 40,000.00 .00 35,000.00 State Shared Revenues Totals $0.00 $0.00 $0.00 $42,752.50 $40,000.00 $0.00 $35,000.00 Interest Earnings 361.100 Interest Earnings .00 .00 .00 273.72 .00 574.18 .00 361.300 Change in Fair Market Value .00 .00 .00 261.02 .00 1.13 .00 Interest Earnings Totals $0.00 $0.00 $0.00 $534.74 $0.00 $575.31 $0.00 Department 000 - Fund Revenues Totals $0.00 $0.00 $0.00 $43,287.24 $40,000.00 $575.31 $35,000.00 REVENUE TOTALS $0.00 $0.00 $0.00 $43,287.24 $40,000.00 $575.31 $35,000.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 27 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 40 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 278 - Commercial Passenger Vessel EXPENSE Department 288 - Passenger Vessels Support Goods & Services 450.450 Contingencies .00 .00 .00 .00 40,000.00 .00 35,000.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $40,000.00 $0.00 $35,000.00 Department 288 - Passenger Vessels Totals $0.00 $0.00 $0.00 $0.00 $40,000.00 $0.00 $35,000.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $40,000.00 $0.00 $35,000.00 Fund 278 - Commercial Passenger Vessel Totals REVENUE TOTALS $0.00 $0.00 $0.00 $43,287.24 $40,000.00 $575.31 $35,000.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $40,000.00 $0.00 $35,000.00 Fund 278 - Commercial Passenger Vessel Totals $0.00 $0.00 $0.00 $43,287.24 $0.00 $575.31 $0.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 28 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 41 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 300 - Debt Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,831,724.03 2,228,918.18 2,433,590.84 2,339,243.00 2,290,108.00 2,266,698.54 .00 311.200 Personal Property Tax 201,702.62 274,672.03 277,522.97 259,076.66 254,456.00 277,303.10 .00 Property Tax Totals $2,033,426.65 $2,503,590.21 $2,711,113.81 $2,598,319.66 $2,544,564.00 $2,544,001.64 $0.00 Non-Ad Valorem Taxes 313.110 Motor Vehicle Tax .00 .00 .00 .00 230,000.00 73,018.56 .00 Non-Ad Valorem Taxes Totals $0.00 $0.00 $0.00 $0.00 $230,000.00 $73,018.56 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest .00 16.61 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $16.61 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.200 School Debt Reimbursement - Current 4,304,877.15 3,840,763.00 4,985,040.00 5,226,069.00 5,263,053.00 1,184,332.00 2,607,519.00 State Shared Revenues Totals $4,304,877.15 $3,840,763.00 $4,985,040.00 $5,226,069.00 $5,263,053.00 $1,184,332.00 $2,607,519.00 Interest Earnings 361.100 Interest Earnings (211.17)1,511.14 5,085.55 711.44 .00 .00 .00 361.300 Change in Fair Market Value 62.20 (2,118.90)(6,832.36)501.35 .00 .00 .00 Interest Earnings Totals ($148.97)($607.76)($1,746.81)$1,212.79 $0.00 $0.00 $0.00 Operating Transfers In 391.100 General Fund .00 635,113.00 .00 .00 .00 .00 .00 391.201 Education Support Fund .00 .00 .00 .00 .00 1,632,815.00 .00 391.276 Facilities Fund 150,000.00 151,858.00 65,105.00 338,982.00 .00 .00 .00 391.420 Capital Project - School Bonds .00 272,409.00 .00 .00 .00 .00 .00 Operating Transfers In Totals $150,000.00 $1,059,380.00 $65,105.00 $338,982.00 $0.00 $1,632,815.00 $0.00 Proceeds of Long Term Debt 393.518 Proceeds - 2015A Bond 39,890.90 .00 .00 .00 .00 .00 .00 393.519 Proceeds - 2015B Bond 22,927.10 .00 .00 .00 .00 .00 .00 393.600 Premium on Bonds .00 806,205.00 .00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $62,818.00 $806,205.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $6,550,972.83 $8,209,347.06 $7,759,512.00 $8,164,583.45 $8,037,617.00 $5,434,167.20 $2,607,519.00 REVENUE TOTALS $6,550,972.83 $8,209,347.06 $7,759,512.00 $8,164,583.45 $8,037,617.00 $5,434,167.20 $2,607,519.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 29 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 42 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Professional Services 430.130 Consultants 3,600.00 .00 16,050.00 3,150.00 3,149.00 .00 6,300.00 Professional Services Totals $3,600.00 $0.00 $16,050.00 $3,150.00 $3,149.00 $0.00 $6,300.00 Support Goods & Services 450.300 Travel / Per Diem 5,514.12 .00 .00 .00 .00 .00 .00 450.320 Bad Debt Expense 9.72 11.16 7.37 4,577.41 .00 3.18 .00 450.450 Contingencies .00 .00 .00 .00 303,074.00 .00 .00 Support Goods & Services Totals $5,523.84 $11.16 $7.37 $4,577.41 $303,074.00 $3.18 $0.00 Debt Service - Principal 475.237 GO 2008A 350,000.00 5,620,000.00 .00 .00 .00 .00 .00 475.239 2011 Bond Issue 310,000.00 320,000.00 330,000.00 340,000.00 355,000.00 .00 370,000.00 475.241 2012A Refunding Bond Issue 435,000.00 455,000.00 460,000.00 480,000.00 495,000.00 495,000.00 525,000.00 475.242 2012B Refunding Bond Issue 530,000.00 550,000.00 565,000.00 585,000.00 610,000.00 610,000.00 640,000.00 475.243 GO 2013 - Principal 760,000.00 790,000.00 820,000.00 855,000.00 895,000.00 895,000.00 935,000.00 475.245 2014 GO Bond 785,000.00 810,000.00 840,000.00 880,000.00 900,000.00 .00 915,000.00 475.246 2015 GO HS Bond .00 195,000.00 200,000.00 205,000.00 215,000.00 215,000.00 225,000.00 475.247 2015 GO R & R Bond .00 145,000.00 150,000.00 155,000.00 160,000.00 160,000.00 170,000.00 475.248 2016 GO HS Bond .00 30,000.00 65,000.00 65,000.00 70,000.00 70,000.00 75,000.00 475.249 2016 GO R & R Bond .00 235,000.00 440,000.00 465,000.00 490,000.00 490,000.00 515,000.00 475.252 2016 GO Series 3 - Principal .00 .00 .00 395,000.00 415,000.00 415,000.00 430,000.00 475.253 2018 AMBBA DL - HS Reno Principal .00 .00 .00 .00 50,000.00 50,000.00 50,000.00 Debt Service - Principal Totals $3,170,000.00 $9,150,000.00 $3,870,000.00 $4,425,000.00 $4,655,000.00 $3,400,000.00 $4,850,000.00 Debt Service - Interest 476.237 GO 2008A 272,460.00 441,781.00 .00 .00 .00 .00 .00 476.239 2011 Bond Issue 311,850.00 302,550.00 292,950.00 281,400.00 267,800.00 133,900.00 253,600.00 476.241 2012A Refunding Bond Issue 218,100.00 200,300.00 186,600.00 172,400.00 150,425.00 81,400.00 124,925.00 476.242 2012B Refunding Bond Issue 266,150.00 244,550.00 227,900.00 210,550.00 183,600.00 99,425.00 152,350.00 476.243 GO 2013 - Interest 930,140.00 899,740.00 868,140.00 835,340.00 792,590.00 792,590.00 756,790.00 476.245 2014 GO Bond Issue 990,662.54 967,112.50 934,712.50 892,712.50 875,113.00 437,556.25 857,112.00 476.246 2015 GO HS Bond 42,575.00 296,362.50 292,412.50 286,312.50 276,838.00 141,106.25 265,837.00 476.247 2015 GO R & R Bond 161,585.94 77,148.15 74,200.00 69,600.00 62,500.00 33,250.00 54,250.00 476.248 2016 GO HS Bond .00 70,968.98 68,793.76 65,543.76 62,169.00 62,168.76 58,543.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 30 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 43 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Debt Service - Interest 476.249 2016 GO R & R Bond .00 250,411.11 234,250.00 211,625.00 187,750.00 187,750.00 162,625.00 476.252 2016 GO Series 3 - Interest .00 131,935.56 228,350.00 220,450.00 204,250.00 106,275.00 187,350.00 476.253 2018 AMBBA DL - HS Reno Interest .00 .00 .00 7,479.03 13,359.00 8,013.25 13,987.00 Debt Service - Interest Totals $3,193,523.48 $3,882,859.80 $3,408,308.76 $3,253,412.79 $3,076,394.00 $2,083,434.51 $2,887,369.00 Refunded Bond Uses 493.140 Bond Issuance Costs 124,372.14 64,313.00 .00 10,000.00 .00 .00 .00 Refunded Bond Uses Totals $124,372.14 $64,313.00 $0.00 $10,000.00 $0.00 $0.00 $0.00 Operating Transfers 494.100 General Fund .00 .00 492,936.00 142,177.00 .00 .00 .00 494.420 Capital Project - School Bonds 69,553.00 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $69,553.00 $0.00 $492,936.00 $142,177.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Totals $6,566,572.46 $13,097,183.96 $7,787,302.13 $7,838,317.20 $8,037,617.00 $5,483,437.69 $7,743,669.00 EXPENSE TOTALS $6,566,572.46 $13,097,183.96 $7,787,302.13 $7,838,317.20 $8,037,617.00 $5,483,437.69 $7,743,669.00 Fund 300 - Debt Service Totals REVENUE TOTALS $6,550,972.83 $8,209,347.06 $7,759,512.00 $8,164,583.45 $8,037,617.00 $5,434,167.20 $2,607,519.00 EXPENSE TOTALS $6,566,572.46 $13,097,183.96 $7,787,302.13 $7,838,317.20 $8,037,617.00 $5,483,437.69 $7,743,669.00 Fund 300 - Debt Service Totals ($15,599.63)($4,887,836.90)($27,790.13)$326,266.25 $0.00 ($49,270.49)($5,136,150.00) Run by Dora Cross on 02/07/2020 14:36:52 PM Page 31 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 44 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 540 - Hospital Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 173,570.44 166,214.36 47,612.86 57,927.41 30,000.00 21,217.30 30,000.00 361.300 Change in Fair Market Value (25,584.82)(29,385.75)(23,763.08)43,567.19 .00 (552.80).00 Interest Earnings Totals $147,985.62 $136,828.61 $23,849.78 $101,494.60 $30,000.00 $20,664.50 $30,000.00 Rents & Royalties 380.918 LTC Lease 1,239,826.71 .00 .00 .00 .00 .00 .00 Rents & Royalties Totals $1,239,826.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Miscellaneous - Classified 380.916 Providence Lease 720,000.00 660,000.00 1,384,272.00 1,384,272.00 1,384,272.00 807,492.00 1,384,272.00 Miscellaneous - Classified Totals $720,000.00 $660,000.00 $1,384,272.00 $1,384,272.00 $1,384,272.00 $807,492.00 $1,384,272.00 Operating Transfers In 391.100 General Fund .00 305,000.00 .00 .00 .00 .00 .00 391.210 Land Sale Fund .00 650,000.00 .00 .00 .00 .00 .00 391.290 Fern Fuller Trust 66,500.00 134,372.00 .00 .00 .00 .00 .00 Operating Transfers In Totals $66,500.00 $1,089,372.00 $0.00 $0.00 $0.00 $0.00 $0.00 Proceeds of Long Term Debt 393.600 Premium on Bonds 113,821.94 .00 .00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $113,821.94 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $2,288,134.27 $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,414,272.00 $828,156.50 $1,414,272.00 REVENUE TOTALS $2,288,134.27 $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,414,272.00 $828,156.50 $1,414,272.00 Run by Dora Cross on 02/07/2020 14:36:52 PM Page 32 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 45 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Personnel Services 410.110 Salaries .00 .00 .00 2,876.56 .00 13,245.78 .00 410.120 Temporary Help .00 .00 .00 12.53 .00 502.52 .00 410.130 Overtime .00 .00 .00 178.63 .00 173.52 .00 410.140 Allocated Salaries 22,000.00 34,000.00 34,000.00 40,319.00 40,319.00 40,319.00 40,319.00 Personnel Services Totals $22,000.00 $34,000.00 $34,000.00 $43,386.72 $40,319.00 $54,240.82 $40,319.00 Employee Benefits 420.110 Unemployment Taxes .00 .00 .00 .30 .00 1.35 .00 420.120 FICA Taxes .00 .00 .00 229.32 .00 1,036.85 .00 420.130 Group Insurance .00 .00 .00 1,665.11 .00 2,873.33 .00 420.140 Retirement .00 .00 .00 672.13 .00 2,921.69 .00 420.150 Workers Compensation .00 .00 .00 221.56 .00 777.64 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $2,788.42 $0.00 $7,610.86 $0.00 Professional Services 430.140 Contracted Services .00 8,436.05 .00 .00 .00 42.00 .00 Professional Services Totals $0.00 $8,436.05 $0.00 $0.00 $0.00 $42.00 $0.00 Support Goods & Services 450.120 Printing / Binding .00 .00 .00 .00 .00 3.89 .00 450.210 Food / Business Lunch/Meeting Rooms .00 188.39 .00 .00 .00 .00 .00 450.220 Insurance & Bonding 75.09 180.01 .00 .00 .00 .00 .00 450.350 Electricity .00 .00 .00 .00 .00 29.62 .00 450.360 Fuel - Heating .00 .00 .00 .00 .00 17.30 .00 450.370 Water & Sewer .00 .00 .00 .00 .00 72.29 .00 450.430 Maint & Repairs .00 .00 22,818.00 21,146.66 61,861.00 119,470.94 311,861.00 450.436 R&R Repairs and Maintenance .00 .00 .00 70,167.65 2,414.00 .00 .00 Support Goods & Services Totals $75.09 $368.40 $22,818.00 $91,314.31 $64,275.00 $119,594.04 $311,861.00 Capital Projects 452.110 Administration .00 .00 .00 .00 .00 30.72 .00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $0.00 $30.72 $0.00 Depreciation 472.020 Buildings 1,086,065.82 1,086,065.83 1,083,982.48 762,603.78 750,044.00 .00 750,044.00 472.030 Site Improvement .00 .00 .00 298,462.03 311,022.00 .00 311,022.00 472.120 Machinery / Equipment 47,434.72 35,645.44 1,240.87 1,240.85 1,026.00 .00 1,026.00 Run by Dora Cross on 02/07/2020 14:36:53 PM Page 33 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 46 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Depreciation Depreciation Totals $1,133,500.54 $1,121,711.27 $1,085,223.35 $1,062,306.66 $1,062,092.00 $0.00 $1,062,092.00 Miscellaneous 486.150 Other .00 .00 277,007.00 .00 .00 .00 .00 Miscellaneous Totals $0.00 $0.00 $277,007.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers 494.495 Transfers for Capital Improvements -Hospital .00 .00 726,000.00 100,000.00 250,000.00 250,000.00 .00 494.545 Long term Care .00 4,529,156.50 .00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $4,529,156.50 $726,000.00 $100,000.00 $250,000.00 $250,000.00 $0.00 Contributions to Other Governments 495.802 Contribution to Hospital 108,000.00 108,000.00 .00 .00 .00 .00 .00 Contributions to Other Governments Totals $108,000.00 $108,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 740 - Hospital Enterprise Fund Totals $1,263,575.63 $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,416,686.00 $431,518.44 $1,414,272.00 Run by Dora Cross on 02/07/2020 14:36:53 PM Page 34 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 47 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 540 - Hospital Fund EXPENSE Department 741 - Long Term Care Health Services Support Goods & Services 450.220 Insurance & Bonding 18,330.24 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $18,330.24 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Depreciation 472.020 Buildings 43,244.00 .00 .00 .00 .00 .00 .00 Depreciation Totals $43,244.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Debt Service - Interest 476.244 Revenue Bond 2013B - Interest 730,537.50 .00 .00 .00 .00 .00 .00 Debt Service - Interest Totals $730,537.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers 494.220 Building & Grounds 16,272.33 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $16,272.33 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 741 - Long Term Care Health Services Totals $808,384.07 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $2,071,959.70 $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,416,686.00 $431,518.44 $1,414,272.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $2,288,134.27 $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,414,272.00 $828,156.50 $1,414,272.00 EXPENSE TOTALS $2,071,959.70 $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,416,686.00 $431,518.44 $1,414,272.00 Fund 540 - Hospital Fund Totals $216,174.57 ($3,915,471.61)($736,926.57)$185,970.49 ($2,414.00)$396,638.06 $0.00 Run by Dora Cross on 02/07/2020 14:36:53 PM Page 35 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 48 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 545 - Long Term Care Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings .00 74.51 45,636.49 82,754.98 32,000.00 46,322.39 32,000.00 361.300 Change in Fair Market Value .00 .00 (42,882.53)41,506.64 .00 73.11 .00 Interest Earnings Totals $0.00 $74.51 $2,753.96 $124,261.62 $32,000.00 $46,395.50 $32,000.00 Rents & Royalties 380.918 LTC Lease .00 1,119,929.28 1,093,475.28 1,043,628.00 1,043,628.00 608,783.00 1,043,628.00 Rents & Royalties Totals $0.00 $1,119,929.28 $1,093,475.28 $1,043,628.00 $1,043,628.00 $608,783.00 $1,043,628.00 Other Financing Sources 393.521 Proceeds from Advanced Refunding .00 16,622.67 .00 .00 .00 .00 .00 Other Financing Sources Totals $0.00 $16,622.67 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 391.540 Hospital .00 4,529,156.50 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $4,529,156.50 $0.00 $0.00 $0.00 $0.00 $0.00 Proceeds of Long Term Debt 393.600 Premium on Bonds .00 57,804.47 57,804.47 57,804.00 57,804.00 .00 57,804.00 Proceeds of Long Term Debt Totals $0.00 $57,804.47 $57,804.47 $57,804.00 $57,804.00 $0.00 $57,804.00 Department 000 - Fund Revenues Totals $0.00 $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,133,432.00 $655,178.50 $1,133,432.00 REVENUE TOTALS $0.00 $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,133,432.00 $655,178.50 $1,133,432.00 Fund 545 - Long Term Care Fund Totals REVENUE TOTALS $0.00 $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,133,432.00 $655,178.50 $1,133,432.00 Fund 545 - Long Term Care Fund Totals $0.00 $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,133,432.00 $655,178.50 $1,133,432.00 Run by Dora Cross on 02/07/2020 14:36:53 PM Page 36 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 49 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 380.215 Customer Charges 30,416.51 28,408.94 255,616.76 300,078.01 250,000.00 137,804.18 300,000.00 Miscellaneous - Classified Totals $30,416.51 $28,408.94 $255,616.76 $300,078.01 $250,000.00 $137,804.18 $300,000.00 Department 000 - Fund Revenues Totals $30,416.51 $28,408.94 $255,616.76 $300,078.01 $250,000.00 $137,804.18 $300,000.00 REVENUE TOTALS $30,416.51 $28,408.94 $255,616.76 $300,078.01 $250,000.00 $137,804.18 $300,000.00 Run by Dora Cross on 02/07/2020 14:36:53 PM Page 37 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 50 of 57 Account Account Description 2016 Actual Amount 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Amended Budget 2020 Actual Amount 2021 Level 1 Fund 560 - 911 Service EXPENSE Department 760 - NIRF or 911 Service Personnel Services 410.140 Allocated Salaries 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 Personnel Services Totals $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 Contracted Services 444.115 Telephone Services 28,818.02 26,855.91 253,983.42 298,264.81 248,350.00 110,848.68 298,200.00 Contracted Services Totals $28,818.02 $26,855.91 $253,983.42 $298,264.81 $248,350.00 $110,848.68 $298,200.00 Support Goods & Services 450.220 Insurance & Bonding 98.49 53.03 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage .00 .00 181.34 400.44 200.00 .00 400.00 450.224 Insurance Coverage Discounts .00 .00 (48.00)(104.82)(50.00).00 (100.00) Support Goods & Services Totals $98.49 $53.03 $133.34 $295.62 $150.00 $0.00 $300.00 Department 760 - NIRF or 911 Service Totals $30,416.51 $28,408.94 $255,616.76 $300,060.43 $250,000.00 $112,348.68 $300,000.00 EXPENSE TOTALS $30,416.51 $28,408.94 $255,616.76 $300,060.43 $250,000.00 $112,348.68 $300,000.00 Fund 560 - 911 Service Totals REVENUE TOTALS $30,416.51 $28,408.94 $255,616.76 $300,078.01 $250,000.00 $137,804.18 $300,000.00 EXPENSE TOTALS $30,416.51 $28,408.94 $255,616.76 $300,060.43 $250,000.00 $112,348.68 $300,000.00 Fund 560 - 911 Service Totals $0.00 $0.00 $0.00 $17.58 $0.00 $25,455.50 $0.00 Net Grand Totals REVENUE GRAND TOTALS $9,875,620.66 $19,082,588.18 $11,892,287.14 $12,719,761.47 $12,293,099.00 $7,631,928.39 $6,739,507.00 EXPENSE GRAND TOTALS $9,984,109.33 $21,635,476.31 $11,402,301.17 $11,369,748.99 $11,968,487.00 $7,080,968.42 $10,752,297.00 Net Grand Totals ($108,488.67)($2,552,888.13)$489,985.97 $1,350,012.48 $324,612.00 $550,959.97 ($4,012,790.00) Run by Dora Cross on 02/07/2020 14:36:53 PM Page 38 of 38 Budget Worksheet Report Budget Year 2021 AGENDA ITEM #2.a.FY2021 Budget DiscussionPage 51 of 57 Kodiak Island Borough FY2021 Mill Rate Summary As of 02‐15‐20 TY19/FY20  Certified Taxable Assessed Value FY2021 Mill  Rate FY2020 Equivalent Mill Rate Estimated Funding Need General Fund (fund 100)  1,414,216$           0.99          0.56          Education Support (fund 201) (Includes $39k fund deficit)10,494,244$         7.38          7.45          Renewal & Replacement (fund 469) 1,350,467$           0.95          0.95          Debt Service 4,916,149$           3.46          1.79          12.78        10.75        1,421,544,275$         AGENDA ITEM #2.a. FY2021 Budget Discussion Page 52 of 57 Kodiak Island Borough FY2021 ‐ Mill Rate Details As of 02‐15‐20 TY19/FY20  Certified Taxable Assessed Value 1,421,544,275     Category Mill   Estimated Revenues Equivalent Federal (1,490,000)            (1.05)          State (616,000)               (0.43)          Local (2,981,200)            (2.10)          Estimated Total Revenues (5,087,200)              (3.58)          Estimated Expenses General Fund (fund 100) 6,501,416             4.57           Education Support (fund 201) (Includes $39k fund deficit)10,494,244           7.38           Renewal & Replacement (fund 469) 1,350,467             0.95           Estimated Total Expenses 18,346,127             12.90         Debt Service FY21 Total Principal, Interest and Service Costs 7,743,669             5.45 Less: Estimated SOA Debt Service Reimbursements (2,607,520)            (1.83) Less: Estimated Non‐Ad Valorem Tax ‐ MVRT (220,000)               (0.15) ‐                         0.00 Estimated Total Expenses 4,916,149               3.47  Estimated Total Area‐Wide Mill Rate 12.79 AGENDA ITEM #2.a. FY2021 Budget Discussion Page 53 of 57 Kodiak Island Borough ‐ Mill Rate History ‐ FY1992 ‐ 2020 Borough General Education Support School Debt Service Hospital Debt Service Renewal & Replacement TOTAL Fund (Fund) (Fund) (Fund) Fund AREA WIDE Tax Year Fiscal Year 100 201 300 305 469 MILL RATE 2019 2020 0.56 7.45 1.79 0.00 0.95 10.75 2018 2019 1.10 7.05 1.87 0.00 0.73 10.75 2017 2018 0.15 7.62 1.91 0.00 1.07 10.75 2016 2017 0.15 7.62 1.91 0.00 1.07 10.75 2015 2016 0.10 8.45 1.70 0.00 0.50 10.75 2014 2015 0.06 9.16 0.99 0.00 0.54 10.75 2013 2014 0.03 8.75 0.71 1.10 0.16 10.75 2012 2013 0.03 9.03 1.15 0.46 0.08 10.75 2011 2012 0.03 9.09 0.98 0.57 0.08 10.75 2010 2011 10.50 10.50 2009 2010 10.50 10.50 2008 2009 10.50 10.50 2007 2008 10.50 10.50 2006 2007 10.50 10.50 2005 2006 10.50 10.50 2004 2005 10.25 10.25 2003 2004 9.25 9.25 2002 2003 9.25 9.25 2001 2002 9.25 9.25 2000 2001 9.25 9.25 1999 2000 9.25 9.25 1998 1999 9.25 9.25 1997 1998 9.25 9.25 1996 1997 6.75 6.75 1995 1996 6.75 6.75 1994 1995 6.75 6.75 1993 1994 5.50 5.50 1992 1993 5.50 5.50 1991 1992 5.50 5.50 Area Wide AGENDA ITEM #2.a. FY2021 Budget Discussion Page 54 of 57 Updated 2/06/20 dlc Kodiak Island Borough Summary of Annual Bonded Debt Service Requirements FY2021‐2036 Amount Eligible Estimated State Net Bond Payment Total Bond For State Reimbursement Due After Estimated Fiscal Year Principal Interest Payments Due Reimbursement  @ 49.502046%Reimbursement 2021 4,850,000$     2,887,370$     7,737,370$       5,267,499$           2,607,520$            5,129,850$                     2022 5,070,000$     2,666,455$     7,736,455$       5,267,096$           2,607,320$            5,129,135$                     2023 5,305,000$     2,429,797$     7,734,797$       5,266,079$           2,606,817$            5,127,980$                     2024 5,560,000$     2,173,205$     7,733,205$       5,264,932$           2,606,249$            5,126,956$                     2025 5,835,000$     1,893,545$     7,728,545$       5,261,466$           2,604,533$            5,124,012$                     2026 4,640,000$     1,657,595$     6,297,595$       4,343,041$           2,149,894$            4,147,701$                     2027 3,945,000$     1,450,160$     5,395,160$       3,714,649$           1,838,827$            3,556,333$                     2028 4,135,000$     1,254,367$     5,389,367$       3,710,544$           1,836,795$            3,552,572$                     2029 3,705,000$     1,063,805$     4,768,805$       3,338,164$           1,652,459$            3,116,346$                     2030 3,830,000$     881,177$        4,711,177$       3,297,825$           1,632,491$            3,078,686$                     2031 4,015,000$     692,853$        4,707,853$       3,295,497$           1,631,338$            3,076,515$                     2032 3,590,000$     501,672$        4,091,672$       2,864,170$           1,417,823$            2,673,849$                     2033 3,770,000$     322,896$        4,092,896$       2,865,028$           1,418,247$            2,674,649$                     2034 2,240,000$     154,806$        2,394,806$       1,676,365$           829,835$                1,564,971$                     2035 580,000$        43,322$          623,322$           436,326$               215,990$                407,332$                        2036 610,000$        14,713$          624,713$           437,299$               216,472$                408,241$                        61,680,000$  20,087,738$  81,767,738$     56,305,980$         27,872,612$          53,895,126$                   $‐  $1,000,000  $2,000,000  $3,000,000  $4,000,000  $5,000,000  $6,000,000  $7,000,000  $8,000,000  $9,000,000 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 KIB ‐Summary of Annual Bonded Debt Service Requirements Total Bond Payments Due Portion of Total Payment Eligible for State Reimbursement Reimbursement   @ 49.502046% AGENDA ITEM #2.a. FY2021 Budget Discussion Page 55 of 57 Kodiak Island Borough SOA Fisheries Business and Landing Tax and Local Severance Tax Revenue SummaryFiscal Year 1999‐2020 (as of 01/31/2020)Fisheries Business Tax Fish Landing Tax State Funding Local (KIB) Combined Funding Fiscal YearState ‐ DORState ‐ DCEDTotalSeverance TaxTotal1999 855,077$                          62,933$                       918,009$              900,331$              1,818,340$                     2000 728,557$                          105,423$                     833,980$              1,051,377$           1,885,357$                     2001 948,364$                          58,583$                       1,006,947$           791,233$              1,798,180$                     2002 1,287,345$                       76,904$                       1,364,248$           674,612$              2,038,860$                     2003 796,373$                          44,395$                       840,768$              639,487$              1,480,255$                     2004 573,595$                          76,333$                       649,928$              746,118$              1,396,046$                     2005 717,066$                          56,224$                       773,289$              980,109$              1,753,399$                     2006 802,313$                          62,877$                       865,190$              1,108,742$           1,973,932$                     2007 958,965$                          66,235$                       1,025,200$           1,285,298$           2,310,498$                     2008 1,059,161$                       41,811$                       1,100,973$           1,409,253$           2,510,226$                     2009 1,288,927$                       55,382$                       1,344,309$           1,289,695$           2,634,004$                     2010 1,339,575$                       68,855$                       1,408,430$           1,287,693$           2,696,123$                     2011 1,026,385$                       88,859$                       1,115,244$           1,583,276$           2,698,520$                     2012 1,405,360$                       101,364$                     1,506,723$           1,892,754$           3,399,477$                     2013 1,647,025$                       110,532$                     1,757,556$           1,654,148$           3,411,704$                     2014 1,546,308$                       97,679$                       1,643,986$           1,715,495$           3,359,481$                     2015 1,561,675$                       92,730$                       1,654,405$           1,550,706$           3,205,111$                     2016 1,382,320$                       20,370$                       1,402,690$           1,395,610$           2,798,300$                     2017 1,270,403$                       60,422$                       1,330,825$           1,182,923$           2,513,748$                     2018 1,103,101$                       14,867$                       1,117,968$           1,660,842$           2,778,810$                     2019 1,816,530$                       184,559$                     2,001,089$           1,163,238$           3,164,327$                     2020 693,326$                          98,934$                       792,260$              821,692$              1,613,952$                     Not a complete yearAnnual Average for 21 years (thru FY2019) 1,221,988$           1,236,330.48$     2,458,318.94$                State DCED is State Department of Commerce and Economic DevelopmentState DOR is State Department of RevenueNOTE:     State year end final payments are received by the Borough after their fiscal year end. This creates differences between annual State reporting payment totals as found on the State website and annual Borough income totals.AGENDA ITEM #2.a. FY2021 Budget Discussion Page 56 of 57 Mill Rate  WHAT IS A MILL?   A mill is a type of measurement. It is a one‐tenth of one percent (0.001) of a dollar.  WHAT IS A MILL RATE?  A mill rate is the number of mills each individual taxpayer will be assessed or  charged per dollar value of taxable property owned. For example, if the mill rate is 10.75 mills (.01075),  you would pay 1.075 cents of every dollar of every taxable dollar value of your property.   WHO DECIDES WHAT THE MILL RATE WILL BE?   The Borough Assembly decides the mill rate for the  Borough and the City Council and Service District Boards determine the mill rates for their respective  areas. These mill rates are added together to get a total mill rate for each geographic area.   HOW DO THEY DECIDE?   The governing bodies determine how much money will be needed to run their  respective governments. Given this information, the Assembly then proposes a budget. The  approximate expected revenues from sources such as severance taxes, sales taxes, business licenses,  grants, and state and federal sources is factored into the amount needed to run the government and  provide services. The additional money needed to balance the budget is then figured and raised by  collecting a property tax. This additional money, divided by the tax base is the mill rate for that budget  year.   MILL RATE = The extra money needed to balance the budget / Tax Base (total assessed value of taxable  property)   HOW IS THE VALUE OF THE TAX BASE DETERMINED? The value of the tax base is found by adding up  the assessed value of all real and personal property (less any applicable exemptions) within the  boundary of the taxing area (Borough, City, Service District).   HOW IS THE PROPERTY TAX DETERMINED? Individual property taxes are determined by multiplying the  assessed taxable value of the property by the mill rate. In other words, your property taxes equal the  assessed taxable value of your property multiplied by the mill rate.   EXAMPLE: If your home is located within the city limits of Kodiak and has a taxable value of $100,000,  the taxes for FY 2019 would be $1,275. This is based upon a mill rate of 10.75 levied by the Borough in  addition to a mill rate of 2.00 by the City Council for a total of 12.75 mills ($100,000 x .01275 = $1,275).     EXAMPLE: If you live in the Monashka Bay Road Service District and your house has a taxable value of  $100,000, your taxes would be $1,425. This is based upon a Borough mill levy of 10.75, plus a mill levy of  1.50 by Fire Protection Area No. 1, and a Monashka Bay Road Service District levy of 2.00 for a total of  14.25 mills ($100,000 x .01425 = $1,425).   AGENDA ITEM #2.a. FY2021 Budget Discussion Page 57 of 57 DATE O WORK SESSION - �2, /9 d SCOTT AR DT ATTENDED DUANE DVORAK ATTENDED JULIE KAVANAUGH ATTENDED ANDY SCH ROEDER ATTENDED REBECCA SKINNER ATTENDED DENNIS SYMMONS ATTENDED JAMES TURNER ATTENDED ABSENT ABSENT ABSENT ABSENT ABSENT (:ABSENT /akrrw / " ABSENT MAYOR ROBERTS ATTENDED ABSENT