2020-05-14 Work Session
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Kodiak Island Borough
Assembly Work Session
Thursday, May 14, 2020
Immediately Following The Special Meeting
Teleconference
LIVE STREAMED on our UstreamTV Internet Channel
For Citizen Comment Please Call:
(907) 486-3231 or Toll Free 1-855-492-9202
In our efforts to implement “Social Distance” practices you can request a
PDF of the Agenda Packet via email at clerk@kodiakak.us or go online to
the Borough Website at kodiakak.us
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
a.
Discussion Of Resuming In-Person Assembly Meetings
4
b.
Continuation Of FY2021 Budget Discussion
FY21 L2 Mill Rate Calculations
c.
Discussion Of Temporary Clerk Staff
3. MANAGER COMMENTS
4. CLERK’S COMMENTS
5. PACKET REVIEW
Items may be added during the work session for inclusion on the Regular Meeting agenda. The
item title needs to be provided/developed at the work session in enough detail to give assembly
and public reasonable notice.
AWARDS AND PRESENTATIONS
Page 1 of 4
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National Salvation Army Week
Safe Boating Week
Employee Of The Quarter
PUBLIC HEARING
Resolution No. FY2021-01 Of The Assembly Of The Kodiak Island
Borough Establishing The Amount Of Funds To Be Made Available
From Local Sources For The Kodiak Island Borough School District For
The Fiscal Year Beginning July 1, 2020 And Ending June 30, 2021
UNFINISHED BUSINESS
NEW BUSINESS
CONTRACTS
Change Order No. 9 Amending Contract FY2019-10 Architectural and
Engineering Services Term Contract for Design for the KIBSD
Auditorium Upgrade Project.
Award Contract for Purchase of Front-End Loader for Landfill
RESOLUTIONS
ORDINANCES FOR INTRODUCTION
Ordinance No. FY2020-01C Amending Ordinance No. FY2020-01,
Fiscal Year 2020 Budget, By Amending Budgets To Account For
Various Revenues That Are Over Budget, Providing For Additional
Expenditures And Moving Funds Between Projects.
Ordinance No. FY2021-01 Of The Assembly Of The Kodiak Island
Borough Adopting The Budget For Fiscal Year 2021 And Appropriating
From All Borough Funds
Ordinance No. FY2021-02 Of The Assembly Of The Kodiak Island
Borough Receiving The 2020 Certified Real And Personal Property Tax
Roll, Levying Ad Valorem Property Taxes For Tax Year 2020 Consisting
Of An Areawide Tax, Women’s Bay Fire Area Tax, A Women’s Bay
Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In
Fire Protection Service Area No. 1, A Monashka Bay Road Service Area
Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light
Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport
Fire Service Area, A Tax In The Trinity Islands Street Light Service
Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying
Commercial Aircraft Tax Providing For The Collection Of Taxes Due In
2020; And Setting The Date When Taxes Become Delinquent
OTHER ITEMS
EXECUTIVE SESSION
Borough Manager's Evaluation
Page 2 of 4
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6. ASSEMBLY MEMBERS COMMENTS
7. MAYOR’S COMMENTS
Page 3 of 4
Kodiak Island BoroughFY2021 Budget Summary ‐ L2Area‐Wide Mill Rate CalculationsPreliminary Certified Taxable Assessed Value1,448,526,235 Category :Mill :Estimated RevenuesEquivalent:Federal 1,490,000 1.03 :State 1,556,027 1.07 :Local ‐ revenue tax cap ‐ Prop Tax 13,208,853 9.12 :Local ‐ revenue tax cap ‐ other 1,554,500 1.07 :Local ‐ other (Includes Use of Fund Balance)1,866,226 1.29 :Estimated Total Revenues 19,675,606 13.58 ::Estimated Revenue Tax Cap Expenses: Maximum Tax Revenue Mill Rate Use of Fund Bal Reduced Tax Collections New Mill Rates Areawide $$ Amounts General Fund (fund 100) 5,878,029 4.06 :1.39 (1.00) (0.39) ‐ ‐$ Education Support (fund 201) (inc 18k bad debt, $39 fund deficit)9,787,981 6.76 :6.76 6.76 9,787,981$ Renewal & Replacement (fund 469) 1,400,000 0.97 :0.97 (0.41) 0.56 588,825$ Estimated Total Expenses 17,066,010 11.79 :9.12 (1.00) (0.80) 7.32 10,376,806$ ::Debt Service:FY20 KIB Principal, Interest and Service Costs 2,786,335 1.92:FY20 SOA Eligible Principal and Interest Costs 5,287,335 3.65:Less: SOA Debt Service Reimbursements‐ 0.00:Less: Non‐Ad Valorem Tax ‐ MVRT (210,000) (0.14):Plus: Reserves‐ 0.00:Estimated Total Revenue Needed 7,863,670 5.43:5.43 5.43 7,865,497$ : Total Area‐Wide Mill Rate:14.55‐1.00‐0.80 12.75 18,242,303$ AGENDA ITEM #2.b.
Continuation Of FY2021 Budget Discussion
Page 4 of 4
Estimated Revenues
Federal
State
Local Revenue Cap - Prop Ta
Local -Revenue Cap- Other
Local- Other
Estimated Expenses
Managers Budget
1,490,000.00
1,556,027.00
13,208,853.00
1,554,500.00
717,700.00
Estimated Total Revenues 18,527,080.00
General Fund (Fund100) 6,773,460.00
Education Support (Fund 201) 10,512,244.00
Renewal & Replacement (Fund469) 1,400,000.00
Estimated Total Expenses 18,685,704.00
General Fund (100)'Use of Fund Balance' 14,794.00
Budget is Balanced if total is $0.00 (173,418.00)
Debt Service
FY20 KIB Pricipal, Int and Service Cost
FY20 SOA Eligible Pricipal and Interest C
Less: SOA Debt Service Reimbursements
Less: Non Ad Valorem Tax- MVRT
Plus: Reserves
Estimated Total Revenue Needed
Category Mill
Equivalent
1.03
1.07
9.12
1.07
0.50
12.79
5.46
7.26
0.97
13.29
2,786,335.00 1.92
5,287,335.00 3.65
(210,000.00) (0.14)
7,863,670.00 5.43
Draft
1,287,483.00
Areawide Mill
Draft Areawide
Rate
$$ Amounts
1.03
1,490,000.00
1.08
1,556,027.00
9.17
13, 208,853.00
1.08
1,554,500.00
0.50
717,700.00
12.86
18,527,080.00
0.89
1,287,483.00
7.30
10,512,244.00
0.97
1,400,000.00
9.16
13,199,727.00
5.46 7,865,497.00
Total Area -wide Mill Rate 5.46 7,865,497.00
Estimated Revenues
Federal
State
Local Revenue Cap - Prop Ta
Local -Revenue Cap- Other
Local- Other
Estimated Expenses
James' Budget
1,490,000.00
1,556,027.00
13, 208,853.00
1,554,500.00
717,700.00
Estimated Total Revenues 18,527,080.00
General Fund (Fund100) 5,846,748.00
Education Support (Fund 201) 10,512,244.00
Renewal & Replacement (Fund469)
Estimated Total Expenses 17,858,992.00
General Fund (100)'Use of Fund Balance' 14,794.00
Budget is Balanced if total is $0.00 653,294.00
Debt Service
FY20 KIS Pricipal, Int and Service Cost
FY20 SOA Eligible Pricipal and Interest C
Less: SOA Debt Service Reimbursement,
Less: Nan Ad Valorem Tax- MVRT
FY20 Facilities Fund (276)
FY21 Facilities Fund (276)
Plus: Reserves
Estimated Total Revenue Needed
2,786,335.00
5,287,335.00
(210,000.00)
412,509.00
827,316.00
Category Mill
Equivalent
1.03
1.07
9.12
1.07
0.50
12.79
4.00
7.26
0.97
12.23
1.92
3.65
(0.14)
7,863,670.00 5.43
Total Area -wide Mill Rate
Total Area -wide Mill Rate
Funds from Solid Waste
Draft
2,786,335.00
Areawide Mill
Draft Areawide
Rate
$$ Amounts
1.03
1,490,000.00
1.08
1,556,027.00
9.17
13,208,853.00
1.08
1,554,500.00
0.50
717,700.00
12.86
18,527,080.00
4.64 926,712.00
7.30 10,516,300.00
0.00
7.94 11,443,012.00
-0.45 (653,294.00)
7.49 10,789,718.00
1.93
2,786,335.00
3.67
5,287,335.00
0.00
0
-0.15
(210,000.00)
-0.29
(412,509.00)
-0.57
(827,316.00)
0.00
0
4.60
6,623,845.00
3.74
6,623,845.00
12.08
17,413,563.00
11,922,813.00)
10.75
15,490,750.00
Kodiak Island 9orough V ' Q f i,'' of
FY2021 Budget Summary - L2
Area -Wide Mill Rate Calculations
Preliminary Certified Taxable Assessed Value $ 1,448,526,235
Estimated Revenues
Local - revenue tax cap - Prop Tax
Other Revenues
Federal
State
Local - revenue tax cap - other
Local - other
Category
Mill
Eauivalent
$ 13,208,853 9.12
$ 1,490,000 1.03
$ 1,556,027 1.07.
$ 1,554,500 1.07
$ 417,700 $ 5,018,227 0.29
Estimated Total Revenues $ 18,227,080 12.58
Estimated Revenue Tax Cap Expenses Level 2
General Fund (fund 300) $ 5,878,029
Education Support (fund 201) Ung tat bad debt, $39 fund deficit) $ 9,787,981
Renewal & Replacement (fund 469) $ 1,400,000
Estimated Total Expenses $ 17,066,010
Debt Service
FY20 KIB Principal, Interest and Service Costs 2,786,335
FY20 SOA Eligible Principal and Interest Casts 5,287,335
Less: SOA Debt Service Reimbursements -
Less: Non -Ad Valorem Tax - MVRT (210.0013)
Plus: Reserves -
Estimated Total Revenue Needed 7,863,670
1 mill = $1,448,525 million
BUDGET CHANGES FROM LEVEL 1 TO LEVEL 2
Level i
Level 2
Mill rate
Budget
Budget
Change
equivalent
GF $ 6,605,710
$ 5,878,029
(727,681)
(0.50)
ED $ 10,512,244
$ 9,787,981 $
(724,263)
(0.50)
FB $ 10,072
$ 1,469,269 $
1,459,197
L01
fGF = General Fund, ED = Education Support, FS = Fund Balance)
1.92
3.65
0.00
(0.14)
0.00
5.43 543 3.63
Total Area -Wide Mill Rate 14.55 12.75
Other Use of Fund
Revenues Balance
3,865,578
$ 5,251,824 1,152,649 1,459,197
197
Total
$ 5,878,029
$ 9,787,981
$ 1,400,000
$ 7,863,670
A
Ma■Imum Us
New Mill
Areawide Tax
xevenue Mal
b4,e
Rates
Collections
4.06
= 1.39
1.39
$ 2,012,451
6.76
- 6.76
6.76
$ 9,787,981
0.97
0.97
0.97
$ 1,400,000
11.79
9.12
9.12
$ 13,200,432
1.92
3.65
0.00
(0.14)
0.00
5.43 543 3.63
Total Area -Wide Mill Rate 14.55 12.75
Other Use of Fund
Revenues Balance
3,865,578
$ 5,251,824 1,152,649 1,459,197
197
Total
$ 5,878,029
$ 9,787,981
$ 1,400,000
$ 7,863,670
KODIAK ISLAND BOROUGH
Meeting Type: vo4e Date: -
I yr
Please PRINT your name legibly Please PRINT your name legibl
T 5
WORK SESSION
DATE
SCOTT ARNDT
ATTENDED
ABSENT
DUANE DVORAK
ATTENDED
ABSENT
JULIE KAVANAUG H
ATTENDED
ABSENT
ANDY SCHROEDER ATTENDED ABSENT
REBECCA SKINNER ATTENDED ABSENT
DENNIS SYMMONS ATTENDED ABSENT
JAMES TURNER ATTENDED ABSENT
17-r
MAYOR ROBERTS ATTENDED ABSENT